Taxation in Comparative and Historical Perspective
The New Fiscal Sociology: Taxation in Comparative and Historical Perspective demon-
strates that the study of taxation can illuminate fundamental dynamics of modern
societies. The fourteen chapters in this collection offer a state-of-the-art survey of the
new ﬁscal sociology that is emerging at the intersection of sociology, history, political
science, and law.
The contributors include some of the foremost comparative historical scholars in
these disciplines and others.
In countries hard-hit by HIV/AIDS, school availability has fallen
precipitously. Substantial numbers of teachers are ill, dying or caring
for family members. In the late 1990s, for instance, more than 100
schools were forced to close in the Central African Republic because
of AIDS-related deaths. In 2000, AIDS was reported to be responsible
for 85 per cent of the 300 teacher deaths there.4
The quality of education has also dropped in many regions. The illness
and death of qualified personnel threaten management of the education
This report marks the end of a unique, long-term and extensive teaching and learning intervention programme, the Quality Learning Project (QLP). In concluding the evaluation activities of the QLP, a reflection on the evaluation processes and findings is desirable. For this reason, some of the most important functions and roles of the QLP and its evaluation are placed in perspective. In doing so, the report emphasises the crucial nature and function of evaluation for teaching and learning, more so in view of the transformation context of the South African education system....
Many securities are financial instruments under the definitions established in Section 386
of the CICA Handbook.A financial instrument is any contract that gives rise to both a finan
cial asset of one party and a financial liability or equity instrument of another party. In th
context of intercorporate investments, financial assets are defined as any contractual righ
to receive cash or another financial asset from another company. Bonds and share invest
ment meet this definition.
As the significance of business improvement districts (BIDs) has grown in recent
years in the governance of urban and metropolitan areas, not only in North America
but also in a variety of European, Asian, and African countries, academic interest in
them followed. BIDs are self-assessment districts that are initiated and governed by
property or businessowners
and authorized by state or local governments to operate
urban and suburban
In recognition of the importance of establishing gender
equality around the world, the United Nations
Development Fund for Women (UNIFEM) was
established as a separate fund within the United
Nations Development Program (UNDP) in 1984. At that
time, the General Assembly instructed it to “ensure
women’s involvement with mainstream activities.”3 The
Platform of Action resulting from the 1995 Beijing World
Conference on Women expanded this concept, calling
it “gender mainstreaming”—i.e.
This report does not propose to enter the discussions on financing and investment levels that will be
needed to support green growth such as is done by the IEA (2010a) for the energy sector, but rather will
look at where required flows may come from and how financial instruments such as green bonds might be
used to shift flows to support green growth. However, for illustrative purposes it is useful to examine the
ranges of estimates that are quoted.
The second part of the book is focused on developments in the global insurance market. It
essentially considers global market trends in the insurance sector in terms of the
challenges posed by market trends, regulatory convergence and changes in the
technological and corporate landscape. It benefits from submissions made by John Cooke,
Chairman of the Financial Leaders Working Group, Chris Gentle Global Director
(Research), Financial Services, Deloitte & Touche, Patrizia Baur of Swiss Re and J.F.
Outreville of UNCTAD.
Broadly defined, an audit is a systematic review of operations and practices
to ensure that relevant requirements are met.Traditionally, the term audit is
associated with principles of accounting. Because of this,many people perceive
a safety audit as an Internal Revenue Service (IRS) procedure or a financial
accounting procedure. Indeed, the safety audit may apply similar methodolo-
gies used in financial audits to mitigate safety risks within any facility or opera-
tion. A sound business enterprise must check its safety practices as carefully as
its accounting records.
Most markets have preciously few
advertising and promotion dollars and
therefore need to seek the biggest bang
for their bucks. Even if your market is
blessed with a large ad budget, you will
want to spend it effectively. The
following general principles of
marketing can be helpful in guiding
your market in getting the most from
Keep the 80/20 rule in mind: 80%
of your business comes from 20%
of your customers. (Koch, 1998).
The first part, entitled ‘The replacement of
painting by cinema’, shows how the comparison between painting and cinema reexamines
crucial questions of aesthetics such as the pregnant instant and the crisis of the frame. The
second part, ‘A saturation of glorious signs’ begins by questioning the sublime side of
Antonioni’s cinema before operating a turnaround showing that cinema, at its limit,
rediscovers the essence of painting: acheiropoietos images in Godard’s cinema, icons for
Tarkovski. The sublation becomes that of cinema by itself. ...
Humoral immunity is so named because it involves substances found in the humours, or
body fluids. It is mediated by antibodies produced by cells of the B lymphocyte lineage. B
cells, activated by the adaptive immune responses, transform into plasma cells which
secrete antibodies. This process is aided by CD4+ T-helper 2 cells, which provide active
co-stimulation. The secreted antibodies bind to antigens present on the surfaces of
invading microbes, which marks them for subsequent destruction (Pier et al., 2004).
The presence of amnesia (which in
psychoanalytic theories is posited to have the role of covering the unfortunate past) might,
however, pose a significant challenge to clinicians trying to identify the precipitating
stressful events. Furthermore some cases of dissociative (psychogenic) amnesia did not
occur as a result of an objective major psychological stressor, but were recorded after a
seemingly objective minor stress (Staniloiu et al., 2009).
More recently the results of the Prostate Cancer Prevention Trial (PCPT) (Thompson et al.
2003) demonstrated that there is no PSA threshold below which one can confidently
exclude a diagnosis of prostate cancer. The PCPT trial protocol required “normal” men
with very low levels of PSA to be biopsied at the end of the trial and it was observed that
39.2% of men with a PSA 2.1-3.0 ng/mL, 27.7% of men with a PSA 1.1-2.0 ng/mL, and
16.3% of men with a PSA
With increasing global temperatures and the impact of climate change, it is accepted that there needs to
be a reduction in global GHGEs which are contributing to climate change. As part of the UK Climate
Change Act 2008 (www.legislation.gov.uk/ukpga/2008/27) targets were set to cut the total annual
GHGEs in the UK by at least 80% by 2050, with an interim target of a reduction of 34% by 2020 (based
on the 1990 levels). The food system is a major contributor to GHGEs, with the food chain estimated to
account for approximately a fifth of total GHGEs in the UK, the...
Once the law goes into effect, individuals who do not
have minimal essential coverage will be required to
pay a tax penalty. e penalty will be waived if the cost
of coverage exceeds 8 percent of family income, if an
individual is uninsured for fewer than three months, if
an individual’s income is below the federal tax-filing
threshold, or if the individual meets other criteria for
exemption described in the ACA. New employerresponsibility
provisions will apply to firms with 50 or
more full-time equivalent employees.
To provide a simple projection of COPD mortality from SFU, consider a scenario in
which age-specific COPD death rates (per 1000 population in age group) are constant
Using World Bank country demographic projections, we can apply the
relative risks of COPD from SFU in Desai et al (2004) to estimate COPD mortality by
SFU prevalence rates in 50 years from now. The results are presented for China, India,
Nigeria and Tanzania in tables 1.2.
COPD mortality from SFU would be higher in 2055 than today in all four countries at
SFU prevalence rates ...
These three types of characteristics are summarised in Table 1, which gives
a stylised presentation of dierences with respect to pre-costs, post-costs, which
type of consumers buying behaviour the evaluation aect, and nally examples
of the dierent types of characteristics. An example of a search characteristic
could be visible fat of a chop of pork; an example of an experience characteristic
is the taste of pork under dierent preparations; and animal welfare of the
production system that delivers pork exemplify a credence characteristic.
We have combined several types of data for this analysis. Our main data contains automobile
transactions from a sample of 15-20% of all dealerships in the U.S. from September 1, 1999 to
June 30, 2008. The data were collected by a major market research rm, and include every
new car and used car transaction within the time period for the dealers in the sample.
Many studies of system logs treat
them as sources of failure events. Log analysis of system
errors typically involves classifying log messages based
on the preset severity level of the reported error, and on
tokens and their positions in the text of the message 
. More sophisticated analysis has included the study
of the statistical properties of reported failure events to
localize and predict faults    and mining pat-
terns from multiple log events .