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These are papers from the 10th Cambridge Tax Law History
Conference, which took place in July 2020. The papers fall within
the following basic themes: - UK tax administration issues - UK tax
reforms in the 20th century - History of tax in the UK - The UK's
first double tax treaty - The 1982 Australia-US tax treaty - The
legacy of colonial influence - Reform of Dutch excises, and -
Canadian tax avoidance.
These are the papers from the ninth Cambridge Tax Law History
Conference, held in July 2018. In the usual manner, these papers
have been selected from an oversupply of proposals for their
interest and relevance, and scrutinised and edited to the highest
standard for inclusion in this prestigious series. The papers fall
within five basic themes. Four papers focus on tax theory: Bentham;
social contract and tax governance; Schumpeter's 'thunder of
history'; and the resurgence of the benefits theory. Three involve
the history of UK specific interpretational issues: management
expenses; anti-avoidance jurisprudence; and identification of
professionals. A further three concern specific forms of UK tax on
road travel, land and capital gains. One paper considers the
formation of HMRC and another explains aspects of
nineteenth-century taxation by reference to Jane Austen characters.
Four consider aspects of international taxation: development of EU
corporate tax policy; history of Dutch tax planning; the important
1942 Canada-US tax treaty; and the 1928 UN model tax treaties on
tax evasion. Also included are papers on the effects of WWI on New
Zealand income tax and development of anti-tax avoidance rules in
China.
Profit Planning is ideal for practicing managers, entrepreneurs,
accountants and financial controllers engaged in the hospitality
and tourism sectors and for students of hospitality and tourism
management interested in applying theory to practice. In
particular, the content provides a complete guide to key managerial
accounting techniques at the property level - the "cutting-edge" of
day-to-day business decisions. This extended edition includes: *
New bullet point format, allowing the reader to 'dip into' specific
methods and techniques; * New research & developments
applicable to practitioners at the property (business unit) level;
* New chapters, such as cost structure, incorporating the author's
profit planning framework implemented in numerous hotel and tourism
organisations; * A new chapter on comparing & benchmarking
performance for monitoring results against competitive set; * A new
chapter on customer profitability analysis for identifying customer
profiles in terms of profit contributors and loss-makers; *
Extensive revision of chapters, such as financial statements,
flexible budgets and pricing; * Revised edition now includes a
major new section Step-by-Step: Quantitative analysis of cost
functions in hotels & restaurants. A concise guide to improving
the accuracy of cost estimates for routine competitive bidding and
transaction negotiation, where lost margins lie; enabled by
software e.g. Excel. An essential tool for all those in industry.
Written in a user-friendly style, with a minimum of theory and
technical jargon, it assumes readers already have a basic knowledge
of accounting and financial statements.
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The Night Pirates (Paperback)
Peter Harris; Illustrated by Deborah Allwright
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R213
R180
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A much-loved adventure on the high seas from Peter Harris and
Deborah Allwright. Perfect for every reader who loved Pirates Love
Underpants and The Pirates Next Door. One night, young Tom is
awoken by noises outside his house. He peeps out of the window and
what should he see but PIRATES. And stranger still they're GIRL
PIRATES stealing the front of his house! Tom joins their adventure
across the high seas to an island where some rather lazy and silly
grown-up pirates are guarding their treasure. Not very
successfully! Tom and the girl-pirates make a surprise attack and
are soon off on the seas once more with the treasure! This
swashbuckling pirate story from Peter Harris and Deborah Allwright
has become a modern-day classic. Great fun to read-aloud and
entertaining for both boys and girls, The Night Pirates is a
bedtime story to inspire the imagination of kids aged 3 and up.
Peter Harris was born in London in 1933. He has written for
television, radio and children's comics. His picture books include
Have You Seen Max? and Bottomley the Brave. Deborah Allwright has
made a dramatic impact on the picture book scene since the
publication of The Night Pirates. Her other wonderful books include
Hooray for Knickers and The Witch with an Itch.
This book examines how migrant remittances contribute to household
social resilience in rural Bangladesh. Using a mixed methods
approach, the authors show that remittances play a crucial role in
enhancing the life chances and economic livelihoods of rural
households, and that remittance income enables households to
overcome immediate pressures, adapt to economic and environmental
change, build economic and cultural capital, and provide greater
certainty in planning for the future. However, the book also
reveals that the social and economic benefits of remittances are
not experienced equally by all households. Rural village households
endure a precarious existence and the potentially positive outcomes
of remittances can easily be undermined by a range of external and
household-specific factors leading to few, if any, benefits in
terms of household social resilience.
It is the final years of Nationalist rule, and four ANC cadres steal across the border into South Africa. They left as students after the Soweto riots of June 1976; now they return as soldiers, a specialist unit reporting to Chris Hani. Their mission: to carry out acts of war in the country of their birth.
On the other side, a police hit squad operates in deepest secrecy, relentless, and a dark conspiracy unfolds. When the four are eventually captured, they face the ultimate penalty.
Narrated by their lawyer as the trial progresses, this compelling true story is an insider's account of one of the most dramatic political court cases of the previous era. A tale of men driven to extremes for an ideal. Of people with unwavering commitment to their cause; and of a mother who never loses hope.
Top experts specializing in hospitality management have contributed
articles to this new collection which explains recent developments
in accounting and finance. The material is drawn from a combination
of fieldwork and practical experience. The managerial emphasis
means that the content is fully relevant internationally and not
constrained by the legal framework of different countries.
Accounting and Finance provides an overview of: *analysis and
evaluation of performance *planning methods and techniques
*financial information and control *financial management. It also
shows how operational analysis can be used as a management tool to
improve performance. Techniques for predicting the financial
success or failure of hotels are suggested. Research into hotel
companies in the US and Europe demonstrates key performance
indicators used by hotel managers and financial executives. Other
contributors explore the interface between accounting and marketing
and human resource management and there is thorough coverage of
financial strategy formulation. Readers will also find helpful the
section on statistics in the analysis and prediction of cost
behaviour in hotels.Contributors: Raymond Schmidgall (Michigan
State University, USA); Debra J. Adams (Bournemouth University,
UK); Professor Elisa S. Moncarz (Florida International University,
USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela
Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford
Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward
Chartered Accountants, UK); Paul Fitz-John (Bournemouth University,
UK); Paul Collier (University of Exeter, UK); Professor Alan
Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and
Gloucester College of Higher Education, UK); Jacqueline Brander
Brown (The Manchester Metropolitan University, UK); Nina J. Downie
(Oxford Brookes University, UK): Catherine L. Burgess (Oxford
Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide,
Belgium); Howard M. Field (International Hotel and Leisure
Associates, UK); Professor Paul Beals (Canisius College, USA);
Frank J. Coston (Pannell Kerr Forster Associates, UK).
Most people would agree that tax systems ought to be 'just', and
perhaps a great deal more just than they are at present. What is
more difficult is to agree on what tax justice is. This book
considers a range of different approaches to, and ideas about the
nature of tax justice and covers areas such as: - imbalances in
international tax arrangements that deprive developing countries of
revenues from natural resources and allow wealthy taxpayers to use
tax havens; - protests against governments and large business; -
attempts to influence policy through more technical means such as
the OECD's Base Erosion and Profits Shifting project; -
interpersonal matters, such as the ways in which tax systems
disadvantage women and minorities; - the application of wider
philosophical or economic theories to tax systems. The purpose of
the book is not to iron out these underlying differences into a
grand theory, but rather to gain a more precise understanding of
how and why we disagree about tax justice. In doing so the editors
are assisted by a stellar cast of contributors from four
continents, with a wide variety of views and experiences but a
common interest in this central question of how to agree and
disagree about tax justice. This is, of course, not only an
intellectual exercise but also a necessary precursor to achieving
real-world change.
This book will help undergraduate psychology students to write
practical reports of experimental and other quantitative studies in
psychology. It is designed to help with every stage of report
writing and provides a resource that students can refer to
throughout their degree, up-to and including when writing up a
final year undergraduate project. Now fully updated in its fourth
edition, this book maps to the seventh edition of the APA
guidelines and offers more comprehensive advice, guidelines and
recommendations than ever before. Students will benefit from:
*Coverage of different forms of quantitative study, including
online studies and studies that use questionnaires, as well as
experiments *A range of handy test yourself questions (with answers
at the end of the book) *Self-reflection questions to prompt deeper
understanding *Summary sections that articulate the main points and
provide a useful revision aid *An Index of Concepts indicating
where in the book every concept is introduced and defined *Updated
advice on how to find and cite references *Expanded coverage of
ethics in quantitative research, including how to write ethically
*Common mistake symbols, flagging areas where its easy to be caught
out Peter Harris is Emeritus Professor of Psychology at the
University of Sussex, UK where he led the Social and Applied
Psychology Group. He has taught research design and statistics for
many years. He has published extensively in social and health
psychology. Matthew J. Easterbrook is Senior Lecturer in Psychology
at the University of Sussex, UK. He has taught statistics at a
national and international level. Jessica S. Horst is Reader in
Psychology at the University of Sussex, UK, where she is also the
Director of Teaching and Learning. She has taught research methods
in both the USA and the UK.
This book is a continuation of the prestigious series which is
drawn from the papers of the biennial Cambridge Tax Law History
Conference. The authors are a mix of academics and senior tax
professionals from the judiciary and practice with representatives
from 9 countries. The series continues to investigate current tax
policy debates in an historical context. The papers fall within 3
basic categories: 1. UK and Irish tax, looking at a variety of
topics such as tax administration, cases and judges (Whitney,
Singer, Viscount Radcliffe), the taxation of royal forests, the
taxation of spirits, and income tax transition in the Irish Free
State; 2. International taxation, with chapters on the role of
international organisations (OECD, League of Nations) and on South
Africa’s early attempts to address double taxation (tax
treaties); and 3. Non-UK tax systems, including chapters on the
legacy of colonial influence (Dutch East Indies), early
developments in China, New Zealand, and the USA, an influential
Canadian report (Carter Commission), development of the GAAR in
Scandanavia, and the receipt of Roman tax law in Europe.
‘On-road’ is a complex term used by young people to describe
street-based subculture and a general way of being. Featuring the
voices of young people, this collection explores how race, class
and gender dynamics shape this aspect of youth culture. With young
people on-road often becoming criminalised due to interlocking
structural inequalities, this book looks beyond concerns about
gangs and presents empirical research from scholars and activists
who work with and study the social lives of young people. It
addresses the concerns of practitioners, policy makers and scholars
by analysing aspects and misinterpretations of the shifting
realities of young people’s urban life.
These are the papers from the 2014 Cambridge Tax Law History
Conference revised and reviewed for publication. The papers fall
within six basic themes. Two papers focus on colonialism and empire
dealing with early taxation in colonial New Zealand and New South
Wales. Two papers deal with fiscal federalism; one on Australia in
the first half of the twentieth century and the other with goods
and services taxation in China. Another two papers are
international in character; one considers development of the first
Australia-United States tax treaty and the other development of the
first League of Nations model tax treaties. Four papers focus on UK
income tax; one on source, another on retention at source, a third
on the use of finance bills and the fourth on establishment of the
Board of Referees. Three papers deal with tax and status; one with
the tax profession, another with the medical profession and a third
with aristocrats. The final three papers deal with tax theorists,
one with David Hume, another focused on capital transfer tax
scholarship and a final paper on the tax state in the global era.
Many common law countries inherited British income tax rules.
Whether the inheritance was direct or indirect, the rationale and
origins of some of the central rules seem almost lost in history.
Commonly, they are simply explained as being of British origin
without more, but even in Britain the origins of some of these
rules are less than clear. This book traces the roots of the income
tax and its precursors in Britain and in its former colonies to
1820. Harris focuses on four issues that are central to common law
income taxes and which are of particular current relevance: the
capital/revenue distinction, the taxation of corporations, taxation
on both a source and residence basis, and the schedular approach to
taxation. He uses an historical perspective to make observations
about the future direction of income tax in the modern world.
Volume II will cover the period 1820 to 2000.
These are the papers from the 8th Cambridge Tax Law History
Conference held in July 2016. In the usual manner, these papers
have been selected from an oversupply of proposals for their
interest and relevance, and scrutinised and edited to the highest
standard for inclusion in this prestigious series. The papers fall
within five basic themes: Two papers focus on tax theory; one on
John Locke and another on the impact of English tax literature in
the Netherlands in the nineteenth century. Five deal with the
history of UK specific interpretational issues in varying contexts
- an ancient exemption, insurance companies, special contribution,
the profits tax GAAR and capital gains tax. Two more papers
consider aspects of HMRC operations. Another three focus on facets
of international taxation, including treaties between the UK and
European countries, treaties between the UK and developing
countries and the UN model tax treaties of 1928. The book also
incorporates a range of interesting topics from other countries,
including the introduction of income tax in Ireland and in Chile,
post-war income taxation in Australia, early interpretation of
'income' in New Zealand and a discussion of some early indirect
taxes in India and China.
Accounting and Financial Management: developments in the
international hospitality industry presents new and innovative
research and developments in the field of accounting and financial
management as it relates to the work of managing enterprises and
organisations in the international hospitality industry.
The content contains contributions from a rich source of
international researchers, academics and practitioners including,
university and college lecturers, professional accountants and
consultants and senior managers involved in a wide range of
teaching, scholarship, research, and consultancy in the hospitality
industry worldwide. The material is drawn from their work and
experience and relates directly to the management of hospitality
undertakings. Therefore the up to date case studies and examples
used are taken from a wide ranging of companies across the industry
including large international chains such as Sheraton, Holiday Inn,
and Intercontinental.
Divided into three parts: Performance Management, Information
Management and Asset Management the book tackles the following
issues amongst others:
* Performance management in the international hospitality
industry
* Benchmarking: measuring financial success
* The profit planning framework
* Making room rate pricing decisions
* Hotel asset management UK and US perspectives
* Lowering risk to enhance hospitality firm value
Accounting and Financial Management: developments in the
international hospitality industry presents current developments
drawn from a combination of live fieldwork and practical experience
and therefore will content will appeal to a wide-ranging readership
including practisingmanagers and financial controllers in
hospitality organisations, professional accountants and
consultants, postgraduate candidates studying for master's degrees
in hospitality management, and final year undergraduate students of
hospitality management who elect to take an accounting option.
* Presents current developments in the field from a combination of
practical experience and live fieldwork.
* Contains contributions from a rich source of international
academic and practitioners.
* Uses international case studies to explore and contextualise
including Sheraton, Holiday Inn, and Intercontinental.
These some three hundred poems from the Tang Dynasty (618-907)-an
age in which poetry and the arts flourished-were gathered in the
eighteenth century into what became one of the best-known books in
the world, and which is still cherished in Chinese homes
everywhere. Many of China's most famous poets-Du Fu, Li Bai, Bai
Juyi, and Wang Wei-are represented by timeless poems about love,
war, the delights of drinking and dancing, and the beauties of
nature. There are poems about travel, about grief, about the
frustrations of bureaucracy, and about the pleasures and sadness of
old age. Nearly every Chinese household owns a copy of Tang Shi and
poems from it are still included in textbooks and to be memorized
by students.
This new edition of Profit Planning is ideal for hotel, restaurant
and licensed house managers as it focuses on profit planning, the
major area of finance which the general manager needs to get to
grips with. The practical aspects of day-to-day profit planning are
emphasized, which means that the reader can understand the approach
with the minimum of theory and technical jargon. The examples and
illustrations used can easily be translated into all aspects of the
hospitality industry, so this book has a wide appeal.Unit managers
now have high levels of finance responsibility at an early stage in
their career. This reflects the growth in strongly branded and
market oriented chains of pubs and restaurants which need to
achieve swift returns on their investments. The financial
management skills expected of unit managers are therefore growing
in sophistication and this new edition takes full account of this.
Top experts specializing in hospitality management have contributed
articles to this new collection which explains recent developments
in accounting and finance. The material is drawn from a combination
of fieldwork and practical experience. The managerial emphasis
means that the content is fully relevant internationally and not
constrained by the legal framework of different countries.
Accounting and Finance provides an overview of: *analysis and
evaluation of performance *planning methods and techniques
*financial information and control *financial management. It also
shows how operational analysis can be used as a management tool to
improve performance. Techniques for predicting the financial
success or failure of hotels are suggested. Research into hotel
companies in the US and Europe demonstrates key performance
indicators used by hotel managers and financial executives. Other
contributors explore the interface between accounting and marketing
and human resource management and there is thorough coverage of
financial strategy formulation. Readers will also find helpful the
section on statistics in the analysis and prediction of cost
behaviour in hotels. Contributors: Raymond Schmidgall (Michigan
State University, USA); Debra J. Adams (Bournemouth University,
UK); Professor Elisa S. Moncarz (Florida International University,
USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela
Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford
Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward
Chartered Accountants, UK); Paul Fitz-John (Bournemouth University,
UK); Paul Collier (University of Exeter, UK); Professor Alan
Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and
Gloucester College of Higher Education, UK); Jacqueline Brander
Brown (The Manchester Metropolitan University, UK); Nina J. Downie
(Oxford Brookes University, UK): Catherine L. Burgess (Oxford
Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide,
Belgium); Howard M. Field (International Hotel and Leisure
Associates, UK); Professor Paul Beals (Canisius College, USA);
Frank J. Coston (Pannell Kerr Forster Associates, UK).
Strategic Managerial Accounting: Hospitality, Tourism & Events
Applications 6edn explores the nature of these industry sectors and
how these impact on the strategic managerial accounting (SMA) tools
used by decision makers in the industry. Formerly known as
Managerial Accounting in the Hospitality Industry by Harris and
Hazzard, this new edition builds on this successful and well known
text, retaining its practical approach and active learning style,
extending to consider strategic management accounting and to
include tourism and events management industry contexts. This new
6th edition incorporates discussion, explanations and illustrations
of the theoretical underpinning of hospitality, tourism and events
related to SMA and managerial accounting concepts and techniques,
together with specific examples of industry application. It has a
user friendly chapter structure, with pedagogic features including
objectives, learning activities, self check questions, references,
and key points summaries. Each chapter includes 'theoretical
context' sections which put the applied learning in the context of
current research and thinking to bring the theory to life. Key
features of this text are: * A complete revision and expansion of
the well known and successful Harris and Hazzard text; * Includes
several brand new chapters such as: Event and Function Management
Accounting techniques, Sustainability & Environmental
Management Accounting (EMA), Not-for-profit Organisations, Current
Issues in Strategic Management Accounting; * Uses international
real life case studies to illustrate from across the hospitality,
tourism and events sectors including charity (not-for-profit)
sector and music events; * Links to applied and generic research on
each topic; * Includes International Financial Reporting Standards
(IFRS) terminology suitable for an international audience. With a
complete suite of online tutor resources, this book is essential
reading for all year 2/3 undergraduate and postgraduate students
studying hospitality, tourism and events management.
International Commercial Tax, 2nd edition takes account of the
substantial developments of the last decade. With more than sixty
percent new material, the book considers the outcomes of the OECD's
BEPS project and the substantial consequential 2017 revisions of
the OECD and UN Model tax treaties. With the continuing rise in the
economic importance of non-OECD countries and the UK distancing
itself from the EU, there has been a refocusing with less direct
attention on UK domestic law and greater focus on the approaches of
other significant countries, especially other common law
jurisdictions. This provides greater flexibility as to how a
particular point or issue is illustrated with practical examples.
Greater attention is given to the UN Model, which is increasingly
important. The book continues to compare the approach under model
tax treaties with EU law and is updated with copious references and
illustrations from the burgeoning jurisprudence of the EU Court.
** Named one of the 'Best Reads' of 2010 by The Times **In the
early 1990s South Africa was repetitively rocked by violent
incidents that often threatened to derail the delicate peace
process and negotiations for a new state. Among these was a
right-wing conspiracy to ruin the 1994 election by staging a coup d
etat from the northwest of the country, aided by mutinous elements
in the SA Defence Force. Harris relates grippingly how some of the
biggest bombs in the country 's history were exploded in the then
Transvaal, and, with moving sympathy, the desperate plight of the
right-wingers in their pitiful invasion of the then homeland of
Bobhuthatswana.But the biggest drama was perhaps the attempt to
break into the electronic counting system of the election, for
whose supervision Harris was responsible. Harris has one at the
edge of one 's seat as he tells of the drama behind the scenes,
eleventh-hour meetings with Mandela and de Klerk, the plans to make
the results flow again, and of how closely the country steered away
from disaster and ended giving itself a miracle result.
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