Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
Why did the New York City school district once have the lowest ratio of minority teachers to minority students of any large urban school system in the country? Using an array of historical sources, this provocative book explores the barriers that African American and Latino candidates faced in attempting to become public school teachers in New York from the turn of the century through the end of the 1970s. Christina Collins argues that no single institution or policy was to blame for the citys low numbers of non-white educators during this period. Instead, she concludes in this deeply researched book that it was the cumulative effect of discriminatory practices across an entire system of teacher training and selection that created New Yorks unique lack of racial diversity in its teaching force. Because of its size and diversity, New York represents a particularly valuable case study to learn more about the history of urban teachers in the United States. And, with the current mandate for qualified teachers under the federal No Child Left Behind Act, this fascinating historical account will be essential reading as we debate who is qualified to teach in public school classrooms now and in the future.
During the last 10-12 years, the research on homocysteine has become very active. About 1500 of articles are now published each year on homocysteine and the vitamins involved in its metabolism. A disturbed homocysteine metabolism can be an underlying factor for pregnancy complications and fetal malformations, cardiovascular disease, dementia, psychiatric and neurologic disorders and possibly carcinogenesis. A disturbed homocysteine metabolism can in most cases be normalised by treatment with folate and/or vitamines B12 and B6. Many of these findings therefore directly concern most practitioners. However, if there are good reviews covering single aspects of this research, these are published in specialised journals. The author has realised the difficulties for the practitioner in keeping updated. This second edition has been thoroughly updated and also offers more data on the vitamins. Over 1600 references are made available.
While research on homocysteine and vitamins involved in its metabolism has focused on associations with cardiovascular disease, pregnancy complications and fetal malformations, recent research explores connections between homocysteine metabolism and neuropsychiatric disease, particularly cognitive decline and dementia. If homocysteine-lowering vitamin treatment can reduce the incidence or delay the onset of dementia, the impact would be significant. This book summarises current research, reviews the underlying biochemistry and surveys diagnostic aspects.
Screening Generation X: The Politics and Popular Memory of Youth in Contemporary Cinema examines popular representations of Generation X in American and British film. In arguing that the various constructions of youth are marked by major cultural shifts and societal inequalities, it analyzes the iconic 'Gen X' figures ranging from the slacker, the teenage time traveller, and third wave feminists, to the oeuvre of Molly Ringwald and Richard Linklater. This book explores the important cultural work performed by films that mediate the experiences of Generation X and critiques the ongoing marginalization of the youth who struggle to find their identity and a voice in increasingly unstable times. Specific analyses of such films as Pump Up the Volume, The Breakfast Club, Heathers, Donnie Darko and Waking Life are used to illustrate the research.
Presenting sociological as well as historical perspectives, this book supplies readers with a fascinating, unprecedented look at the most successful organized-crime family they've probably never heard of. From the 1920s until the early 21st century, one Sicilian mob family defied everyone from the California attorney general to J. Edgar Hoover to chart their own American Dream. Unlike their flashier rivals in New York and Chicago who met their end by the knife, the bullet, or a judge's gavel, this crime family prospered and grew alongside their adopted home of San Francisco. This book tells how they did it. Readers will learn how the Lanzas managed to retain control of their patch from the end of Prohibition through the Summer of Love and into the beginnings of the dot-com era, gaining insight into not only what the west-coast branch of the Mob did, but also why they did it. The documentation of how this mostly unknown crime syndicate formed, evolved, and eventually folded is set against the backdrop of the city of San Francisco transforming itself from a gritty port and manufacturing hub dominated by Italian- and Irish-Americans into the multicultural intellectual and services capital it is today.
Use this unique volume to transform the learning and teaching of language so that all students are empowered to succeed. This book offers insight into how to teach language--a core component of developing skilled readers and writers across all content areas--in ways that value the rich and diverse language assets students bring to the classroom. The authors provide guidance to help K-12 teachers move beyond current approaches to teaching language in the classroom to support equitable student outcomes in both linguistically diverse and linguistically homogeneous classrooms. The text provides a step-by-step process to uncover conceptions of language and its instruction that undercut opportunities to learn. Readers will gain new strategies for teaching the language of school tasks while integrating students' distinctive language experiences as resources for learning. School leaders will learn how to implement a schoolwide exploration into teaching language that promotes equity, all while building collaboration among administrators, teachers, and students. Book Features: Promotes linguistic equity by providing teaching strategies and whole-school practices critical for optimizing student success and access to instruction, assessment, and reading. Provides classroom examples that show readers how to engage in the core practices described in the book across developmental levels and academic disciplines. Includes reader-friendly and user-supportive features, such as text boxes that describe the principles that undergird the approaches. Offers classroom vignettes depicting common instructional challenges and tensions to show how teachers can engage in equitable, evidence-based practices for student success. Uses reflection questions to help readers track their developing understanding of ideas and to reflect on their own values and teaching goals.
The definitive guide to the Green Mountain State Christina Tree and new coauthor Rachel Carter have more lovingly than ever updated the Explorer's Guide to Vermont, especially since floods in August 2011 caused by Tropical Storm Irene devastated so many of the communities, businesses, iconic covered bridges, and scenic backroads in the state. As these towns and storefronts rebuild, so have Tree and Carter This 13th edition of Explorer’s Guide Vermont reviews hundreds of dining and lodging options from the remote reaches of the Northeast Kingdom to quaint Manchester and bustling Burlington. The authors offer great recommendations for the most rewarding spots to visit—artists’ studios, farmers’ markets, historic sites, and more—and highlight the best biking, hiking, swimming, winter sports, horseback riding, fishing, and paddling. Enjoy four seasons of events and activities; whether you’re a visitor or a resident, you’ve got to get this guide!
Tap into the gold standard on central nervous system infections: Infections of the Central Nervous System, 4e is now fully revised and updated to accommodate the wealth of new CNS information discovered over the past decade. More than 90 leading experts contribute chapters, providing comprehensive, up-to-date information. With a broad scope and thorough detail, the text addresses pathogenesis, clinical manifestations, diagnosis, and therapy of various CNS infections and related conditions. Features: Every chapter has been extensively revised and updated, nearly half with new author teams NEW chapter on acute encephalitis NEW clinical information on treatment of tuberculosis, non-tubercular mycobacterial infections, brain abscess, and Lyme disease NEW color design and color images Numerous diagrams, figures, tables, illustrations and photographs demonstrate the content Evidence-based references
Guiding you to the best of everything in Vermont for over 30 years! Back in its fifteenth edition, Explorer’s Guide Vermont endures as the most comprehensive and up- to- date guide to this popular New England state. With it in hand, experience the many natural and cultural wonders that make Vermont such a timeless, year- round vacation destination. Although Explorer’s Guide Vermont covers the entire Green Mountain State, the authors pride themselves on their detailed coverage of the less- traveled areas, especially the Northeast Kingdom. You’ll also find in- depth descriptions of major Vermont destinations like Burlington, Brattleboro, Manchester, and Woodstock. They highlight the most interesting and rewarding places to visit, whether on back roads or in bigger cities— artists’ studios, family farms, and historic sites among them. This guide provides great recommendations for every activity—biking; hiking and swimming; skiing, snowshoeing, and snowboarding; horseback riding, fishing, and paddling— and many more, both on and off the beaten track.
How did one man's critique of capitalism guide the course of modern history? When he died in 1883, Karl Marx left behind an intellectual legacy of formidable proportions and revolutionary potential, yet one that exerted limited actual political, social, or economic influence. The full force of his ideas did not come into play for another generation, and only after they had been appropriated and applied by some of Marxism's earliest proponents. The history of Marxism, in other words, is the story of those who brought Marx's ideas into play, transforming a sweeping but fractious and occasionally abstruse view of historical and social forces into a coherent plan of action. Christina Morina's illuminating book focuses on the first generation of Marxists who turned the work and ideas of one social theorist, one among many, into one of the most powerful transnational political movements in modern history. The Invention Of Marxism is therefore a group portrait, featuring such figures as Rosa Luxemburg, Max Adler, Jean Jaurès, Eduard Bernstein, Karl Kautsky, and Vladimir Lenin -- German, French, Russian, Czech -- whose lives became dedicated to interpreting and applying Marxist thought. They were the vehicles by which his ideas were read, debated, and gradually adopted in socialist movements across Europe. Morina's fascinating book therefore reconstructs the beginnings of Marxism through the individual politicization of a group of intellectuals who made it their purpose in life to solve the 'social question', exploring the nexus between their intellectual constructs and social and political reality. The Invention of Marxism shows how what started as a theory of capitalism grew into a fully-fledged political philosophy and platform, one that shaped the century that followed Marx's death. In short, it reveals how an idea first conquered these individuals and then the world.
Conducting International Research and Service Collaborations: Tips, Threats, and Triumphs provides academic researchers, as well as non-profit and private professionals, with much-needed guidance on how to plan, implement, and manage international research and intervention projects. Accessibly written and illustrated throughout with examples and case studies of projects from Robert B. McCall and Christina J. Groark's wide-ranging and decades-long experience of cross-border collaborations, this book outlines how to prepare for and ensure success of cross-border research projects and interventions, how to embrace unique circumstances you may encounter, and what to do if things go wrong. Each chapter covers a general domain of concerns, advice, and lessons learned in conducting international collaborative projects followed by concrete illustrations that pertain to them. Key topics covered include launching projects and working with stakeholders, travelling and living abroad, cultural considerations, planning and funding, administrative issues, dealing with crises, and successfully implementing and disseminating findings effectively. This comprehensive guide is ideal for researchers and project managers – from large, global organizations to small NGOs, human services, private industry, and other fields embarking on such projects, as well as university students and academics.
Serving Military and Veteran Families introduces readers to the unique culture of military families, their resilience, and the challenges of military life. It reviews the latest research, theories, policies, and programs to prepare readers for understanding and working with military and veteran families. It also offers practical knowledge about the challenges that come with military family life and the federal policies, laws, and programs that support military and veteran families. Boasting a new full-color design and rich with pedagogy, the text also includes several boxed elements in each chapter. "Spotlight on Research" highlights researchers who study military and veteran families with the goal of informing and enriching the work of family support professionals. "Voices from the Frontline" presents the real-life stories of support program leaders, practitioners, researchers, policymakers, and most importantly service members and veterans and their families. "Tips from the Frontline" offers concrete, hands-on suggestions based on the experiences and wisdom of the people featured in the text and the broader research and practice communities. Third Edition features: Streamlined focus on theories and the addition of the contextual model of family stress and life course theory, including an interview with Glen Elder in which he shares his perspective on the development of life course theory and how it can be applied to understand development across individuals and cohorts. Personal accounts of 70 program leaders, practitioners, researchers, policymakers, and, significantly, service members, veterans, and family members who offer insight into their personal experiences, successes, and challenges associated with military life. 20 new interviews with service members, veterans, family members, researchers, and clinicians that bring important topics to life. Updated demographics and descriptions of service members, veterans, and their families. Expanded descriptions of mental health treatment approaches with an emphasis on including family members. Updated exercises focused on providing services to military and veteran families. New online resources designed to further enrich discourse and discussion. Serving Military and Veteran Families is designed as a core text for advanced undergraduate or graduate courses on military and veteran families, or as a supplement for related courses taught in family science, human development, family life education, social work, and clinical or counseling psychology programs. Providing a foundation for working with increased sensitivity, knowledge, and respect, the text can also be a useful resource for helping professionals who work with military and veteran families.
A best seller since 1966, Purification of Laboratory Chemicals keeps engineers, scientists, chemists, biochemists and students up to date with the purification of the chemical reagents with which they work, the processes for their purification, and guides readers on critical safety and hazards for the safe handling of chemicals and processes. The Seventh Edition is fully updated and provides expanded coverage of the latest commercially available chemical products and processing techniques, safety and hazards: over 200 pages of coverage of new commercially available chemicals since the previous edition. The only comprehensive chemical purification reference, a market leader since 1966, Amarego delivers essential information for research and industrial chemists, pharmacists and engineers: '... (it) will be the most commonly used reference book in any chemical or biochemical laboratory' (MDPI Journal) An essential lab practice and proceedures manual. Improves efficiency, results and safety by providing critical information for day-to-day lab and processing work. Improved, clear organization and new indexing delivers accurate, reliable information on processes and techniques of purification along with detailed physical properties The Sixth Edition has been reorganised and is fully indexed by CAS Registry Numbers; compounds are now grouped to make navigation easier; literature references for all substances and techniques have been added; ambiguous alternate names and cross references removed; new chemical products and processing techniques are covered; hazards and safety remain central to the book
Prevention and Management of Cardiovascular and Metabolic Disease Provides accurate and well-documented information on the impact of diet and physical activity in the prevention and management of cardiovascular and metabolic diseases and healthy aging. This authoritative textbook examines the independent and combined impact of diet and physical activity in the prevention and management of cardiovascular and metabolic diseases, with special emphasis on the elderly populations. In this book the authors: Provide the latest data on the association between a suboptimal diet and physical inactivity and chronic disease. Examine the role of epigenetics on longevity. Discuss the fundamentals of healthy aging. Highlight the role of well-known dietary patterns such as the Mediterranean diet and the Nordic diet in favorable health outcomes, including cardiovascular, metabolic health, and healthy aging. Discuss the health outcomes of physical activity and healthy aging. Present the most recent evidence-based data on the independent and synergistic impact of diet and exercise on disease prevention and management including, heart disease, diabetes mellitus, hypertension, dyslipidemia, kidney failure, cancer and other conditions. Prevention and Management of Cardiovascular and Metabolic Disease: Diet, Physical Activity and Healthy Aging is an excellent textbook for upper-level undergraduate and graduate students in medical and health-related disciplines and for health professionals, including dietitians and nutritionists, exercise physiologists, athletic trainers, nurses, physicians, geriatricians, and other health professionals with a special focus in older adults. This book is also a highly useful reference for health professionals interested in introducing diet and physical activity as an intervention for healthy aging as well as the prevention and management of cardiovascular and other metabolic diseases that are prevalent in aging populations.
Naum Gabo (1890-1977), whose eventful life took him from his native Russia to Berlin, Paris, London, and finally the United States, achieved renown as one of the most inventive and controversial figures in twentieth-century sculpture. This book is the first comprehensive account of Gabo's life, career, and artistic theory and practice. Martin Hammer and Christina Lodder explore in detail the evolution of the artist's work and his aesthetic concerns, creative processes, assimilation of such new materials as plastic, and approach to public sculpture. The authors also examine his response to the scientific and political revolutions of his age and trace the origins and development of Gabo's utopian conviction that Constructivist art was profoundly in tune with modernity, social progress, and advances in science and technology. Drawing on Gabo's extensive and largely unpublished archives of letters, diaries, notebooks, models, and sketchbooks, Hammer and Lodder discuss the sculptor's work in the context of his relations with other avant-garde artists, architects, and critics, including his brother Antoine Pevsner. They also situate his aesthetic theory and practice within the Constructi
Applying the provisions of the European Union Value Added Tax (EU VAT) Directive poses challenges when applied to the digital platform economy. Recent responses to these challenges revolve around the deemed supplier regime introduced by the so-called e-commerce package, and this regime is thus the focus of this indispensable work, the first to provide an in-depth analysis of the regime, its background and scope, its interpretation, and its application in practice. In its detailed examination of how digital platforms that enable supplies of goods through their interfaces are treated for VAT purposes under EU law, the author elucidates such topics and issues as the following: The qualification of the sale of goods through platforms; supply of the platform service to the underlying supplier; supply of the platform service to the customer; supply of goods from the underlying supplier to the customer; supplies from third countries; the Organisation for Economic Co-operation and Development (OECD) proposal’s influence on the interpretation of the EU e-commerce package; chain transactions; determination of the place of supply; chargeable event and chargeability of VAT; taxable amount; applicable rates and exemptions; platform’s recordkeeping obligations; accompanying customs measures; return of goods and warranty cases; and future of effective and efficient VAT collection. The author also undertakes a detailed analysis of a potential infringement of the principle of equality, neutrality, and the right to conduct a business. Fully taking into consideration the case law of the CJEU, administrative practice, and the relevant academic literature, the author’s research reveals the weaknesses, opportunities, and limits for Member States’ implementation of EU VAT law. The upshot is an important work that promises to make the EU VAT system more fraud-resistant, simplify compliance obligations, enforce the principle of neutrality, and reduce distortion of competition. The book will be of immeasurable value to any practitioner and policymaker approaching any case involving the deemed supplier regime for digital platforms with full awareness of the applicable rules.
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