Claudia Lang's Books

National Legal Presumptions and European Tax Law

By: Claudia Sanò

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National Legal Presumptions and European Tax Law

By: Claudia Sanò

Determining the burden of proof in tax law cases is usually what contributes most to the case’s outcome. Legal presumptions – those inferences that are laid down in the law rather than being the result of the court’s reasoning – play a critical role in such determinations. This very useful book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.

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376

Publisher

Kluwer Law International B.V.

Published Date

ISBN 10

9041166238

ISBN 13

9789041166234

English for academic purposes : learning english through the web

By: Barahona Fuentes, Claudia; Arnó Macià, Elisabet;

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English for academic purposes : learning english through the web

By: Barahona Fuentes, Claudia; Arnó Macià, Elisabet;

This is a virtual elective course for university students who need to use English in their academic work. This means that this subject is not related to a particular degree course (engineering, biology, law, etc.) but it aims to help students develop their language learning skills and at the same time to foster extensive practice in language use, with the Internet as the basic learning tool. Therefore, this is an instrumental course which is essentially practical and emphasizes communication rather than language study. It differs from a traditional language course in that it has been designed basically as a tool to help students learn to learn English. That is to say, the syllabus is not based on specific language content graded in terms of difficulty, but it is composed of a series of practical activities to encourage students to learn English effectively and independently, by choosing materials suited to their level of English and to their learning style. For this reason, this course can be taken by students with different levels of English as long as they are familiar with the basic structures of the language and can more or less communicate in English

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198

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Universitat Politècnica de Catalunya. Iniciativa Digital Politècnica

Published Date

ISBN 10

8483014793

ISBN 13

9788483014790

Building Web Services with Java

Making Sense of XML, SOAP, WSDL, and UDDI

By: Steve Graham,Glen Daniels,Doug Davis,Yuichi Nakamura,Simeon Simeonov,Peter Brittenham,Paul Fremantle,Dieter Koenig,Claudia Zentner

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Building Web Services with Java

Making Sense of XML, SOAP, WSDL, and UDDI

By: Steve Graham,Glen Daniels,Doug Davis,Yuichi Nakamura,Simeon Simeonov,Peter Brittenham,Paul Fremantle,Dieter Koenig,Claudia Zentner

Sams has assembled a team of experts in web services to provide you with a detailed reference guide on XML, SOAP, USDL and UDDI. Building Web Services with Java is in its second edition and it includes the newest standards for managing security, transactions, reliability and interoperability in web service applications. Go beyond the explanations of standards and find out how and why these tools were designed as they are and focus on practical examples of each concept. Download your source code from the publisher's website and work with a running example of a full enterprise solution. Learn from the best in Building Web Services with Java.

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969

Publisher

Sams Publishing

Published Date

ISBN 10

0132713586

ISBN 13

9780132713580

Automated Grammatical Error Detection for Language Learners, Second Edition

By: Claudia Leacock

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Automated Grammatical Error Detection for Language Learners, Second Edition

By: Claudia Leacock

It has been estimated that over a billion people are using or learning English as a second or foreign language, and the numbers are growing not only for English but for other languages as well. These language learners provide a burgeoning market for tools that help identify and correct learners' writing errors. Unfortunately, the errors targeted by typical commercial proofreading tools do not include those aspects of a second language that are hardest to learn. This volume describes the types of constructions English language learners find most difficult: constructions containing prepositions, articles, and collocations. It provides an overview of the automated approaches that have been developed to identify and correct these and other classes of learner errors in a number of languages. Error annotation and system evaluation are particularly important topics in grammatical error detection because there are no commonly accepted standards. Chapters in the book describe the options available to researchers, recommend best practices for reporting results, and present annotation and evaluation schemes. The final chapters explore recent innovative work that opens new directions for research. It is the authors' hope that this volume will continue to contribute to the growing interest in grammatical error detection by encouraging researchers to take a closer look at the field and its many challenging problems.

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154

Publisher

Springer Nature

Published Date

ISBN 10

3031021533

ISBN 13

9783031021534

Modern Art at the Berlin Wall

Demarcating Culture in the Cold War Germanys

By: Claudia Mesch

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Modern Art at the Berlin Wall

Demarcating Culture in the Cold War Germanys

By: Claudia Mesch

At the height of the Cold War, art produced in divided Germany contested the cultural demarcation of East and West. Here Claudia Mesch shows how a wide group of artists struggled to take visual art beyond the crude separations of the 'Iron Curtain', and to transcend the first global cultural divide of the twentieth century. Artists in Berlin produced artworks-including painting, performance and film-that engaged critically with imposed national and global identities, and with issues of memory and trauma. 'Around the Berlin Wall' presents a new picture of the Cold War border between East and West as a dynamic and international cultural space, and is essential for all those interested in art history, modernism, the Cold War and the cultural history of the twentieth century.

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332

Publisher

Bloomsbury Publishing

Published Date

ISBN 10

0857714791

ISBN 13

9780857714794

Unlocking the World

Education in an Ethic of Hospitality

By: Claudia W. Ruitenberg

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Unlocking the World

Education in an Ethic of Hospitality

By: Claudia W. Ruitenberg

Unlocking the World "proposes hospitality as a guiding ethic for education. Based on the work of Jacques Derrida, it suggests that giving place to children and newcomers is at the heart of education. The primary responsibility of the host is not to assimilate newcomers into tradition but rather to create or leave a place where they may arrive. Hospitality as a guiding ethic for education is discussed in its many facets, including the decentered conception of subjectivity on which it relies, the way it casts the relation between teacher and student, and its conception of curriculum as an inheritance that asks for a critical reception. The book examines the relation between an ethic of hospitality and the educational contexts in which it would guide practice. Since these contexts are marked by gender, culture, and language, it asks how such differences affect enactments of hospitality. Since hospitality typically involves a power difference between host and guest, the book addresses how an ethic of hospitality accounts for power, whether it is appropriate for educational contexts marked by colonialism, and how it might guide education aimed at social justice.

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Page Count

189

Publisher

Routledge

Published Date

ISBN 10

1317249747

ISBN 13

9781317249740

Peter Lilienthal

A Cinema of Exile and Resistance

By: Claudia Sandberg

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Peter Lilienthal

A Cinema of Exile and Resistance

By: Claudia Sandberg

Best known for his 1979 film David, Peter Lilienthal was an unusual figure within postwar filmmaking circles. A child refugee from Nazi Germany who grew up in Uruguay, he was uniquely situated at the crossroads of German, Jewish, and Latin American cultures: while his work emerged from West German auteur filmmaking, his films bore the unmistakable imprints of Jewish thought and the militant character of New Latin American cinema. Peter Lilienthal is the first comprehensive study of Lilienthal’s life and career, highlighting the distinctively cross-cultural and transnational dimensions of his oeuvre, and exploring his role as an early exemplar of a more vibrant, inclusive European film culture.

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222

Publisher

Berghahn Books

Published Date

ISBN 10

1800730926

ISBN 13

9781800730922

Essential German Grammar

By: Martin Durrell,Katrin Kohl,Gudrun Loftus,Claudia Kaiser

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Essential German Grammar

By: Martin Durrell,Katrin Kohl,Gudrun Loftus,Claudia Kaiser

Essential German Grammar is a student-friendly German grammar designed to give learners a firm foundation on which to build when developing their communicative skills. The reference grammar section is easy to use, with clear explanations, authentic examples and visually appealing tables. A separate exercise section, with answers, gives students the opportunity to test themselves and put into practice what they have learned. Key features: * Colour tables and clear layout facilitate learning * Glossary of grammatical terms and accessible explanations * Designed to be used as a free-standing grammar or as a foundation grammar for Hammer's German Grammar and Usage. * Cartoons and an authentic text at the end of each chapter put the grammar points in context

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Page Count

320

Publisher

Routledge

Published Date

ISBN 10

1134665563

ISBN 13

9781134665563

Radium Girls

Women and Industrial Health Reform, 1910-1935

By: Claudia Clark

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Radium Girls

Women and Industrial Health Reform, 1910-1935

By: Claudia Clark

In the early twentieth century, a group of women workers hired to apply luminous paint to watch faces and instrument dials found themselves among the first victims of radium poisoning. Claudia Clark's book tells the compelling story of these women, who at first had no idea that the tedious task of dialpainting was any different from the other factory jobs available to them. But after repeated exposure to the radium-laced paint, they began to develop mysterious, often fatal illnesses that they traced to conditions in the workplace. Their fight to have their symptoms recognized as an industrial disease represents an important chapter in the history of modern health and labor policy. Clark's account emphasizes the social and political factors that influenced the responses of the workers, managers, government officials, medical specialists, and legal authorities involved in the case. She enriches the story by exploring contemporary disputes over workplace control, government intervention, and industry-backed medical research. Finally, in appraising the dialpainters' campaign to secure compensation and prevention of further incidents--efforts launched with the help of the reform-minded, middle-class women of the Consumers' League--Clark is able to evaluate the achievements and shortcomings of the industrial health movement as a whole.

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308

Publisher

Univ of North Carolina Press

Published Date

ISBN 10

0807860816

ISBN 13

9780807860816

Human Rights of Older People

Universal and Regional Legal Perspectives

By: Claudia Martin,Diego Rodríguez-Pinzón,Bethany Brown

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Human Rights of Older People

Universal and Regional Legal Perspectives

By: Claudia Martin,Diego Rodríguez-Pinzón,Bethany Brown

This book focuses on descriptions of the developments in legal frameworks and policies regarding the human rights of older persons. First, it covers the policies adopted and practices developed at the universal system, particularly within the sphere of the United Nations. Second, it includes a side-by-side comparison of the work of regional human rights mechanisms, which have picked up some momentum in the past decade. Through its inclusion of law, policy, and current processes, the widest net possible has been cast to collect a descriptive resource for advocates. Overall, we hope that this book contributes to a better understanding of the current limitations and possibilities that international institutions offer to uphold the human rights of older persons. We expect that this information will allow states and other policy makers to move forward with the international recognition of the human rights of older persons. We know this is only a first effort in compiling and reporting the standards that are being produced by different international institutions. But we have no doubt that many others will follow with their expert analysis of these emerging standards, and that the ongoing discussion will finally crystalize in international human rights binding instruments explicitly recognizing the universal rights of older persons.

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Page Count

362

Publisher

Springer

Published Date

ISBN 10

9401771855

ISBN 13

9789401771856

The Marriage Bed

By: Claudia Dain

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The Marriage Bed

By: Claudia Dain

A monk, repenting for an affair with a married woman while serving as a knight, struggles in an arranged marriage with desiring his wife.

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Page Count

406

Published Date

ISBN 10

0843949333

ISBN 13

9780843949339

Book's by Claudia Lang

National Legal Presumptions and European Tax Law

National Legal Presumptions and European Tax Law

English for academic purposes : learning english through the web

English for academic purposes : learning english through the web

Building Web Services with Java

Building Web Services with Java

Automated Grammatical Error Detection for Language Learners, Second Edition

Automated Grammatical Error Detection for Language Learners, Second Edition

Modern Art at the Berlin Wall

Modern Art at the Berlin Wall

Unlocking the World

Unlocking the World

Peter Lilienthal

Peter Lilienthal

Essential German Grammar

Essential German Grammar

Radium Girls

Radium Girls

Human Rights of Older People

Human Rights of Older People

The Marriage Bed

The Marriage Bed

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