This book covers all aspects of the roles and responsibilities of middle managers in all types of schools and is divided into two parts. Part 1 is based on all the elements contained in the National Standards for Subject Leaders, published by the Teacher Training Agency. Part 2 complements this, covering the practical aspects, including checklists and training exercises, for the professional development of middle managers and their teams. By covering the generic issues of middle management, the book can be used in primary, secondary and special schools, by heads of department, subject coordinators and by those aspiring to such positions. Senior managers should find value in the book in establishing agreed roles for their middle managers, and for use in school-based in-service training. The scarcity of existing publications in the area of middle management in schools means that the book should also be of value to others involved in the training and development of existing and aspiring middle managers.
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source- and residence-based taxation. This book provides a comparative analysis of the classification of hybrid financial instruments in the national tax rules currently applied by Australia, Germany, Italy and the Netherlands as well as in the relevant tax treaties and EU Directives. Moreover, based on selected hybrid financial instruments, mismatches in these tax classifications, which lead to tax planning opportunities and risks and thus are in conflict with the single tax principle, are identified. To address these issues, the author provides reform options that are in line with the dichotomous debt-equity framework, as he/she suggests the coordination of either tax classifications or tax treatments.
The field's definitive work from a Nobel Prize-winning author 900 full-color illustrations Principles of Neural Science, 5e describes our current understanding of how the nerves, brain, and mind function. From molecules to anatomic structures and systems to cognitive function, this comprehensive reference covers all aspects of neuroscience. Widely regarded as the field’s cornerstone reference, the fifth edition is highlighted by more than 900 full-color illustrations. The fifth edition has been completely updated to reflect the tremendous amount of new research and development in neuroscience in the last decade. Lead author Eric Kandel was awarded the Nobel Prize in Physiology or Medicine in 2000.
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