A comprehensive, fully illustrated guide to the fascinating sport of picking locks, Locksport is authored by five of the field’s foremost champions. Together, they’ll show you how to ethically, efficiently, and effectively bypass anything—from simple locks and safe dials to deadlocks and vaults. Welcome to the world of locksport, the sport of defeating locks. Whether you’re new to the challenge of lockpicking or aiming for championship gold, this book serves as your definitive guide, packed with practical advice from a team of experts. DIVE INTO THE ESSENTIALS WITH LOCKSPORT FOUNDATIONS How various locks work and how to maintain and disassemble practice locks What makes some locks more secure than others The laws, competitions, and communities that make up the world of locksport MASTER YOUR CRAFT WITH HANDS-ON TECHNIQUES How to pick pin tumblers and lever locks, make impressions or craft a working key from a blank, and manipulate open combination safe locks How to work with picks, rakes, tension wrenches, files, magnification tools, safe-lock graphs, and depth-measuring instruments The intricacies of security pins, wards, dimple locks, keyways, and antique locks GAIN THE COMPETITIVE EDGE WITH COMPETITION INSIGHTS The ins and outs of competition setup and tools and how to host your own competitions Expert strategies for managing your nerves and gathering lock intel What it’s like to participate in timed head-to-head competitions, PicTacToe™, escape challenges, and other lockpicking contests From mastering your first padlock to conquering a competition, Locksport will show you how to take your skills to the next level—and have endless fun doing it.
A comprehensive, fully illustrated guide to the fascinating sport of picking locks, Locksport is authored by five of the field’s foremost champions. Together, they’ll show you how to ethically, efficiently, and effectively bypass anything—from simple locks and safe dials to deadlocks and vaults. Welcome to the world of locksport, the sport of defeating locks. Whether you’re new to the challenge of lockpicking or aiming for championship gold, this book serves as your definitive guide, packed with practical advice from a team of experts. DIVE INTO THE ESSENTIALS WITH LOCKSPORT FOUNDATIONS How various locks work and how to maintain and disassemble practice locks What makes some locks more secure than others The laws, competitions, and communities that make up the world of locksport MASTER YOUR CRAFT WITH HANDS-ON TECHNIQUES How to pick pin tumblers and lever locks, make impressions or craft a working key from a blank, and manipulate open combination safe locks How to work with picks, rakes, tension wrenches, files, magnification tools, safe-lock graphs, and depth-measuring instruments The intricacies of security pins, wards, dimple locks, keyways, and antique locks GAIN THE COMPETITIVE EDGE WITH COMPETITION INSIGHTS The ins and outs of competition setup and tools and how to host your own competitions Expert strategies for managing your nerves and gathering lock intel What it’s like to participate in timed head-to-head competitions, PicTacToe™, escape challenges, and other lockpicking contests From mastering your first padlock to conquering a competition, Locksport will show you how to take your skills to the next level—and have endless fun doing it.
Partnerships have now become much more accepted as tools for use in tax planning – and this new title highlights the different ways partnerships can be used in tax planning scenarios. This practical and comprehensive guide explores the three main areas of partnership taxation planning:* The different types of partnerships * How these partnerships can be affected by each of the key UK taxes * The ways in which partnerships can be effectively used in tax planning There have been numerous legislative changes recently which impact on the taxation of partnerships, and Partnership Tax Planning shows practitioners how to use these changes to their advantage in order to save money for their clients through effective tax planning.This is an essential new handbook for any tax practitioners, accountants and solicitors advising their clients on partnerships.
Transfer pricing has never had as much media exposure as last year and keeps showing up on the headlines of all major newspapers and other media. Political pressure and the increasing government deficit that is affecting most of the countries are putting a lot of pressure on tax authorities worldwide to fill in the budget gap and are driving a more aggressive and inquisitive approach towards tax payers. The OECD embarked on a very difficult mission with its Base Erosion and Profit Shifting ("BEPS") project, which started with the G20 in 2012. The world of Transfer Pricing as we know it is changing as the BEPS project continues to raise new issues with the existing structures setup by large multinational and often driven by the desire to achieve better tax efficiency. Although, the BEPS project is well advanced, only few countries have already issued new legislation and amendments to transfer pricing regulations to comply with the new principles from the BEPS project. The lack of clarity on how BEPS will translate in all the different jurisdictions is a concern for not just tax directors, but also CEOs and CFOs. Transfer Pricing Risks Post-BEPS: A Practical Guide explores the issues raised by the BEPS project and offers the readers a practical approach to risk assessment and mitigation in preparation for new legislation and rules to come. The readers are also guided through how supply chain planning is likely to change in the future and how businesses can still ensure their vision and strategy can be implemented whilst minimising risk and improving efficiencies that go hand in hand with real commercial planning.
This new edition provides practitioners with a practical and straightforward guide to the tax implications of trusts and the planning opportunities that arise from them. Fully updated to take into account the Finance Act 2003, it also covers the legal principles surrounding this complex area and includes examples and case studies throughout to supplement and illustrate the text.LexisNexis UK and CIMA Publishing are offering CIMA members a discount on this product. Please go to www lexisnexis.co.uk/cimapublishing to see if you qualify and to order
For a nation with a long and proud military tradition, one token stands above all the others as a mark of recognition for the ultimate acts of individual feats of arms: the Victoria Cross. Awarded for one reason alone - to mark extreme acts of great heroism by British and Commonwealth servicemen in the face of the enemy - it is unquestionably the hardest club in the world to gain entrance to. Its holders, ordinary soldiers, sailors and airmen, are linked by an uncommon bond of exceptional bravery displayed often at great personal risk and against impossible odds. The VC has been awarded only sixteen times since the end of the Second World War in 1945. Some of these awards were made to recipients who paid the ultimate sacrifice while demonstrating gallantry beyond the call of duty. Forged in battle, from the shell-scarred hills of Korea, to the windswept marshland of East Falkland and today's counter-insurgency operations in Iraq and Afghanistan, each one of these VC has a uniquely inspiring tale to tell. These are their incredible stories.
This work provides practical guidance to employers and payroll managers in order to protect, prepare and guide them in relation to accounting for tax and National Insurance contributions during the tax year and reporting and qualifying certain expenses and non-cash benefits after the year end.Thoroughly revised in 2012, the subject matter includes:* An A to Z of benefits and expenses, allowing the book to be used as a day-to-day reference guide on tax and NICs treatment of common benefits and expenses* General and specific aspects of benefits and expenses, including administration, recording and reporting of details and obtaining dispensations from HMRC* Compliance with income tax and National Insurance requirements on benefits and expenses issues* Preparing for, conducting, and settling HMRC audits of employers' pay and benefits systems* Selected extracts from HMRC Manuals as well as relevant Statements of Practice, Extra-Statutory Concessions and Codes of Practice* Comprehensive tables of rates including tax, NI, authorised mileage rates and official rates of interest etc.Essential guidance and assistance for the busy personnel manager, tax manager, finance director and payroll manager.Four updates per year, invoiced separately.
In 1880 a small group of people formed a society of artists which flourished and grew and which still exists today. Although a shared interest in art was what bound these particular friends together, such common bonds can always be strained by the differing views on how the society should be run. We see the difficulties of holding things together during two world wars; the often alarming confrontations between strong characters with strongly held opinions; the amusing and quirky personalities without whom no group is ever truly complete.
A valuable reference for understanding operational risk Operational Risk with Excel and VBA is a practical guide that only discusses statistical methods that have been shown to work in an operational risk management context. It brings together a wide variety of statistical methods and models that have proven their worth, and contains a concise treatment of the topic. This book provides readers with clear explanations, relevant information, and comprehensive examples of statistical methods for operational risk management in the real world. Nigel Da Costa Lewis (Stamford, CT) is president and CEO of StatMetrics, a quantitative research boutique. He received his PhD from Cambridge University.
Provides a reference point for practitioners, who may need to prepare or review a valuation of shares or intangible assets, and acts as a practical guide to the more straightforward valuations which are required for tax purposes. Practical Share Valuation combines decades of the authors' practical experience in order to provide a reference guide to the valuation of unquoted shares and intangible assets as well as a practical handbook for practitioners preparing more routine valuations for tax purposes. The book highlights the relevant case law relating to valuations and also provides a handy list of additional data sources to aid the valuer in gaining access to the comparator data and latest valuation standards available. Whether you need to prepare a valuation or review work prepared by another practitioner, this book provides a wealth of easily accessible information, hints and tips to help you navigate through the potential minefield of share valuations. The seventh edition includes the following updates: - Full analysis of new legislation proposed on bringing non-resident companies with UK taxable income and gains from the disposal of UK residential property interests within the scope of corporation tax; - Guidance on new penalties in connection with offshore matters and offshore transfers (FA 2016), for inheritance tax for transfers of value on or after 1 April 2017 and for income and CGT from April 2016, in particular a new asset-based penalty for certain offshore disclosure inaccuracies and failures; - Commentary on several well-publicised litigation battles regarding failed tax avoidance schemes, such as HMRC vs Ingenious Media and HMRC vs Rangers Football Club; - Changes to the Companies Act 2006 and new reporting requirements as a result of the transition to FRS 102 and FRS 105 (effective for accounting periods on or after 1 January 2016); - Updated guidance from HMRC Shares and Assets Valuations and International Valuation Standards 2017.
Employment Law in Practice equips the reader with a thorough grounding in substantive areas of employment law which are most frequently heard in employment tribunals, including unfair dismissal which has been updated with the new Code of Practice, breach of contract, discrimination, equal pay and family friendly provisions. Fully updated in light of the Equality Act 2010, the new edition of the manual takes a highly pragmatic approach aimed at preparing the reader for practice. It features a dedicated chapter specifically focussing on the regulations and procedural aspects of employment tribunals and fully equips the reader with knowledge of the workings of employment tribunals, which will be essential for success in practice. The manual also contains a specialist section guiding the reader through the completion of forms, highlighting how to deal with interlocutory stages, how to use special procedures and accurately record settlements which will underpin their success in practice. Designed to accompany the employment law option on the Bar Professional Training Course, this manual is also appropriate for anyone who might require practical accessible guidance on conducting cases in employment law tribunals.
Focusing on the legal rather than political aspects of the United Nations, White (international organizations, U. of Nottingham) evaluates the goals, purposes, and values of the UN system, analyzes the institutional machinery created to fulfill those purposes, examines the implementation of the organization's goals, and comments on the UNOs effectiveness in the key areas of security, justice, human rights, the environment, and economic development. White intends this academic text to provide a useful basis from which to consider the long-term effects of recent dramatic world events, and the responses of the international community. Annotation copyrighted by Book News, Inc., Portland, OR
German Legal System and Laws provides a comprehensive introduction to the German legal system and the core areas of substantive law. Constitutional law is the foundation of German law and this area has been given fuller consideration in this fourth edition. The constitutional organs of state, basic rights and administrative law are all thoroughly explained. The text has been fully amended and updated with regard to a wealth of legislation and case law which has radically altered the course of German law with considerable attention being given to the development of private law. Also included are expanded and updated extracts from the Grundgesetz and fully revised glossaries of German legal terms.
`This multi-professional book is just what is needed for students and practitioners, as it raises important issues and challenges, and invites dialogue and reflection in a reader friendly way' - Tina Bruce, Freelance Consultant The second edition of this best-selling textbook provides students and practitioners with a broad introduction to the main theories and issues within the field of early childhood studies. The book adopts a multi-disciplinary approach and pulls together all the key themes involved in the study of young children and childhood, and successfully demonstrates how these can be translated into real-life practice. Written by a team of leading academics and practitioners, this is a lively and engaging textbook, illustrated throughout, with student-friendly features such as `real-life' case studies and guides for further reading. The chapters cover all key aspects of the curriculum, including: the sociololgy of childhood; child health; child development; and the realities of working with children. This thoroughly updated and revised new edition also includes completely new chapters on research with children and leadership in early year settings. It is a core text for all those involved in the study of childhood, particularly undergraduates in the fields of child social care; social work; social policy and education. It is also an invaluable resource for practitioners and policy makers working with children.
A comprehensive guide to companies legislation in a convenient paperback volume. Written from the perspective of the 2006 regime, it gives detailed section-by-section commentary alongside the Companies Act 2006 and surviving parts of the previous legislation as well as including the text of relevant statutory instruments.
This book examines the phenomenon of modern memory as a reaction to total war, an aspiration to truth-seeking provoked by the independent forces of modern war and collective violence which is transnational, or postnational, in character. Using examples from prose and poetry, film and theatre, painting and photography, and music and the popular arts, the author traces a narrative path through the events of the twentieth century, defining the tradition of modern memory in terms of its essentially anti-militaristic, anti-war character, as expressed in the manner in which it represents recalled violence and atrocity. Through a series of thematic discussions of two world wars, the Shoah, urbicide and nuclear weapons, Postnational Memory explores the formation of transnational memory, drawing on examples from industrialized societies, with a focus on memory of real events and their reproduction in literature and the arts, often including personal recollections that link the self to the represented past. As such, by asking how the concept of modern memory is constructed through the victims of war and genocide, the book constitutes an alternative to national memories and hegemonic, militarist or ethnocentric histories. Surveying the emergence of new, transnational forms of remembering the past, it will appeal to students and scholars of sociology, memory studies and peace studies, as well as those working in disciplines such as modern and international history, cultural studies and military studies.
This interdisciplinary collection explores the forms and aesthetics of rhyme in a variety of languages and from a variety of perspectives. A wide-ranging introduction that ends with a list and associated bibliography of rhyming traditions of the world is followed by thirteen chapters. These explore the history of rhyme, including Arabic and medieval Latin and the older Germanic languages, as well as literary and folk traditions in Northern Europe where rhyme plays a complex role alongside alliteration. Literary rhyme is explored from a psychological perspective, and oral composition with end rhyme is addressed. Discussions of modernist poetry, rap lyrics, and previously undiscussed traditions shed new light on the possibilities of rhyme. The book will be of interest to literary scholars, folklorists, and anyone interested in written, oral, and song traditions. Students, poets, and songwriters will find insights into the functions and aesthetics of rhyme.
This book has been compiled to provide details of tournament winners and runners up of USA soft tip dart tournaments. Every effort has been used to identify and correctly record winners and runners up of tournaments. In some cases there will be results “missing”. If these can be identified they will be included in a future edition. There maybe errors with names being mispelt and ladies surnames may have changed. Where possible, hosting organisation and the year that the tournament was first held will be listed. Other facts about the tournament will be listed if available. This book provides the reader and dart enthuiast information on other published books and magazines, links to web sites of dart manufacturers, Professional Bodies and Organisations, and dart stores. This is not a comprehensive list but begins the work of collating details into one place. Instead of being scattered around the World Wide Web across many sites and publications. I hope you enjoy the book.
The professional architect’s business management bible now encompasses the RIBA Plan of Work 2013 to reflect the very latest practice in today’s cutting-edge architectural environment. With an emphasis on the practical aspects of working as an architect, the 9th edition combines clear and comprehensive guidance with a focus on new directions in practice management which will give a modern practice that vital commercial edge. Topics range from starting up a practice and developing a business strategy, to how to win clients, manage people, and handle fees. It includes new sections on topics such as knowledge management, QA, IT and project management too. With its clear, accessible layout, and no-nonsense style aimed at busy architects, this is a must-read for practices of all sizes and the ideal companion to the RIBA Job Book, 9th edition
Eighteenth-century Europe witnessed monumental upheavals in both the Catholic and Protestant faiths and the repercussions rippled down to the churches’ religious art forms. Nigel Aston now chronicles here the intertwining of cultural and institutional turmoil during this pivotal century. The sustained popularity of religious art in the face of competition from increasingly prevalent secular artworks lies at the heart of this study. Religious art staked out new spaces of display in state institutions, palaces, and private collections, the book shows, as well as taking advantage of patronage from monarchs such as Louis XIV and George III, who funded religious art in an effort to enhance their monarchial prestige. Aston also explores the motivations and exhibition practices of private collectors and analyzes changing Catholic and Protestant attitudes toward art. The book also examines purchases made by corporate patrons such as charity hospitals and religious confraternities and considers what this reveals about the changing religiosity of the era as well. An in-depth historical study, Art and Religion in Eighteenth-Century Europe will be essential for art history and religious studies scholars alike.
This is a comprehensive work on helping taxpayers and their advisers to plan ahead with the self-assessment regime. This text covers all the administrative and procedural changes, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the powers of the Inland Revenue.
Helping taxpayers and their advisers to plan ahead with the self-assessment regime, this text covers all the administrative and procedural changes, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance and there are sections on companies and trusts. The book incorporates relevant provisions of the Finance Acts 1995 to 2002, and explains how to avoid the pitfalls, and make the most of tax planning opportunities.
Written to help tax payers and their advisers to plan ahead with the self-assessment regime, all the administrative and procedural changes are covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance. It incorporates relevant provisions of the Finance Acts 1995 to 2001.
The most comprehensive and up-to-date work on the subject of helping taxpayers and their advisers to plan ahead with the self-assessment regime.All the administrative and procedural changes are covered, including returns, electronic lodgement claims, assessments, payments, interest, penalties and the Inland Revenue's powers. A separate chapter deals in detail with planning and anti-avoidance. Incorporates relevant provisions of the Finance Acts 1995 to 2003 Explains how to avoid the pitfalls Highlights tax planning opportunities Sections on companies and trusts The definitive work on self-assessment for the tax practitioner and tax specialist
To read current biomedical science, one has to have a working knowledge of how important effector molecules cause transduction of their signal within cells, altering the control of genes. This work aims to provide that basic knowledge for medical readers. Students of immunology or cell biology will note its relevance. One will learn how platelets, macrophages, neutrophils, T and B lymphocytes and natural killer cells perform their functions and how skin, breast, prostate and colon cancers emerge. The associated diagrams and tables are used to obviate extensive text. Appropriate references to articles and reviews by workers in each field are given so that further consideration can easily be undertaken. We are all at differing stages of our appreciation of immunology and of pat- physiology. Some persons will have a profound background in biochemistry or molecular biology. Others will have a reminiscence of lectures received years ago. Since this work is principally for clinical doctors, the sections that can be avoided at first reading are marked with an asterisk (*). Always proceed line by line and think of associations that you know. Do you feel comfortable with the statement, “Interleukin 6 stimulates glucose uptake in renal proximal tubular cells, and that action is associated with Stat3, PI3K/Akt, MAPKs and NF-kB signal pathways”? If not, please read on.
Aimed at all tax practitioners, corporation tax managers, company secretaries and finance directors who cannot afford to be without vital guidance on new legislation and who wish to minimise their non-compliance liabilities. This third edition has been fully updated and includes the guidelines issued by the Inland Revenue and all relevant legislation up to Finance Act 2001. It incorporates their new regime for double taxation relief, provides in-depth coverage of the Inland Revenue code of practice for enquiries into company tax returns and also offers guidance on quarterly instalment payments and on the use of the Revenue's information and penalty powers. The latest law and practice relating to the rules for transfer pricing and controlled foreign companies is also included. The layout uses headings and numbered paragraphs to allow extensive cross-referencing, and there are more than 50 worked examples. It includes important Revenue guidance and secondary legislation to avoid the need to refer to other materials, as well as corporation tax returns and guidance notes.
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