The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
In deze Architectuurgids Nederland (1980-nu) wordt met meer dan 500 objecten een overzicht gegeven van de meest recente ontwikkelingen binnen de Nederlandse architectuur vanaf het midden van de jaren tachtig tot nu. De gids is een actuele pendant van de Architectuurgids Nederland (1900-2000).
Today, the term 'Jewish self-hatred' often denotes a treasonous brand of Jewish self-loathing, and is frequently used as a smear, such as when it is applied to politically moderate Jews who are critical of Israel. In On the Origins of Jewish Self-Hatred, Paul Reitter demonstrates that the concept of Jewish self-hatred once had decidedly positive connotations. He traces the genesis of the term to Anton Kuh, a Viennese-Jewish journalist who coined it in the aftermath of World War I, and shows how the German-Jewish philosopher Theodor Lessing came, in 1930, to write a book that popularized 'Jewish self-hatred.' Reitter contends that, as Kuh and Lessing used it, the concept of Jewish self-hatred described a complex and possibly redemptive way of being Jewish. Paradoxically, Jews could show the world how to get past the blight of self-hatred only by embracing their own, singularly advanced self-critical tendencies--their 'Jewish self-hatred.'"--Publisher's Web site.
Containing over 300 entries, this guide presents an overview of the most recent developments in Dutch architecture and urban design from the 1980s to the present day. Its compact shape, practical layout and extensive indexes make this guide an indispensable source of inspiration and reference work on the practice of Dutch architecture today. Includes work by Koolhaas, Mecanoo, Arets, van Berkel, van Egeraat, Foster, De Geyter, Hertzberger, Krier, MVRDV, Neutelings Riedijk, Graves, Benthem Crouwel, Nox, and many others.
Water Relations of Plants and Soils, successor to the seminal 1983 book by Paul Kramer, covers the entire field of water relations using current concepts and consistent terminology. Emphasis is on the interdependence of processes, including rate of water absorption, rate of transpiration, resistance to water flow into roots, soil factors affecting water availability. New trends in the field, such as the consideration of roots (rather than leaves) as the primary sensors of water stress, are examined in detail. Addresses the role of water in the whole range of plant activities Describes molecular mechanisms of water action in the context of whole plants Synthesizes recent scientific findings Relates current concepts to agriculture and ecology Provides a summary of methods
Need the go-to reference on adult bone and joint injuries? Get the definitive guide on fracture treatment, written by the world’s top orthopaedic surgeons: Rockwood and Green’s Fractures in Adults. This fully updated and expanded 8th edition offers up-to-the-minute research and recommendations from more than 80 leading orthopaedic experts from around the world. An essential resource on fractures for every orthopaedic surgeon or resident.. Features: NEW chapters on: Management of the Geriatric or Elderly Patient; Management of Bone Defects;; Psychological Aspect of Trauma NEW authors from countries including India, China, Columbia, Greece, and Denmark NEW 10 new full length videos added to the video library. All videos feature easy navigation so you can go directly to specific steps in the procedure, or watch the entire procedure from start to finish Pearls and Pitfalls and preventive measures listed for all procedures NEW Time-saving outline template for easy quick-reference “Before the Case” checklists of all necessary equipment for each surgical procedure Preferred Technique section provides algorithms explaining each author’s choice of preferred procedure Full-color operative photos, tables, x-rays, diagrams, and more than 500 line drawings of surgical procedures
Law and Society in England 1750–1950 is an indispensable text for those wishing to study English legal history and to understand the foundations of the modern British state. In this new updated edition the authors explore the complex relationship between legal and social change. They consider the ways in which those in power themselves imagined and initiated reform and the ways in which they were obliged to respond to demands for change from outside the legal and political classes. What emerges is a lively and critical account of the evolution of modern rights and expectations, and an engaging study of the formation of contemporary social, administrative and legal institutions and ideas, and the road that was travelled to create them. The book is divided into eight chapters: Institutions and Ideas; Land; Commerce and Industry; Labour Relations; The Family; Poverty and Education; Accidents; and Crime. This extensively referenced analysis of modern social and legal history will be invaluable to students and teachers of English law, political science, and social history.
The global pharmaceutical industry is currently estimated to be worth $1 trillion. Contributors chart the rise of scientific marketing within the industry from 1920-1980. This is the first comprehensive study into pharmaceutical marketing, demonstrating that many new techniques were actually developed in Europe before being exported to America.
Since radiologists learn by seeing, this book’s case-based format is ideal. The 102 cases unknown and 217 supplemental cases throughout depict scenarios encountered in daily practice, with emphasis on the growing area of sports injuries and traumatic disorders in older children and adolescents. The cases are illustrated with nearly 600 high-resolution MRI images, as well as complementary plain films, scintigrams, and CT scans. Each case outlines the clinical history, findings, and differential diagnosis. Clinical pearls, questions and answers, and concluding summaries are also included. An orthopedic surgeon provides commentary where appropriate to share the insight gained from sports medicine.
Lawnboy is, quite simply, the real thing, a novel of mystery and great beauty." -Michael Cunningham They all thought I was good-natured, upright and responsible, generous, affectionate, and kind, and of course I could be those things, but there was much more to me than that, a side that unnerved even myself, and this side included William. Seventeen-year-old Evan's adventure begins with mowing a neighbor's lawn, a summer job that leads him into an unpredictable world of desire and betrayal. Estranged from his parents and his older brother, he moves in with forty-one-year-old William and begins a disastrous series of attempts to make a new home. Must he make a choice between his family and desire? First published to wide acclaim in 1999, Lawnboy by Paul Lisicky wanders the lush and tumultuous landscape of the early 1990s, its south Florida setting as fertile and troubling as Evan's inner life.
From the development of each vaccine to its use in reducing disease, Plotkin's Vaccines, 7th Edition, provides the expert information you need to provide optimal care to your patients. This award-winning text offers a complete understanding of each disease, as well as the latest knowledge of both existing vaccines and those currently in research and development. Described by Bill Gates as "an indispensable guide to the enhancement of the well-being of our world," Plotkin's Vaccines is a must-have reference for current, authoritative information in this fast-moving field. - Includes complete information for each disease, including clinical characteristics, microbiology, pathogenesis, diagnosis, and treatment, epidemiology, and public health and regulatory issues – plus complete information for each vaccine, including its stability, immunogenicity, efficacy, duration of immunity, adverse events, indications, contraindications, precautions, administration with other vaccines, and disease-control strategies. - Analyzes the cost-benefit and cost-effectiveness of different vaccine options. - Helps you clearly visualize concepts and objective data through an abundance of tables and figures. - Covers the new oral cholera and zoster vaccines, as well as newly licensed meningococcal group B vaccines and a newly licensed dengue vaccine. - Brings you up to date on successful human trials of Ebola vaccines, an enterovirus 71 vaccine licensed in China, and new recommendations and changes to polio vaccines. - Features a new chapter on maternal immunization. - Expert ConsultTM eBook version included with purchase. This enhanced eBook experience allows you to search all of the text, figures, and references from the book on a variety of devices.
A key area of public policy in the last twenty years is the question of how, and how much, to protect vthe environment. At the heart of this has been the heated debate over the nature of the relationship between economic growth and environmental sustainability. Is environemental sustainability economic growth or `green growth', a contradiction in terms? Avoiding the confusion that often surrounds these issues, Ekins provides rigorous expositions of the concept of sustainability, integrated environmental and economic accounting, the Environmental Kuznets Curve, the economics of climate change and environmental taxation. Individual chapters are organised as self-contained, state-of-the-art expositions of the core issues of environmental economics, with extensive cross-referencing from one chapter to another, in order to guide the student or policy-maker through these complex problems. Paul Ekins breaks new ground in defining the conditions of compatibility between economic growth and environmental sustainability, and provides measures and criteria by which the environmental sustainability of economic growth, as it occurs in the real world, may be judged. It is argued that `green growth' is not only theoretically possible but economically achievable and the authors show what environmental and economic policies are required to achieve this. Economic Growth and Environmental Sustainability will be welcolmed by students of and researchers in environmental economics and environmental studies, as well as all interested policy-makers.
The idea for publishing these books on the mechanism of action and on the biosynthesis of antibiotics was born of frustration in our attempts to keep abreast of the literature. Gone were the years when we were able to keep a biblio graphy on antibiotics and feel confident that we could find everything that was being published on this subject. These fields of investigation were moving for ward so rapidly and were encompassing so wide a range of specialized areas in microbiology and chemistry that it was almost impossible to keep abreast of developments. In our naivete and enthusiasm, however, we were unaware that we were toying with an idea that might enmesh us, that we were creating an entity with a life of its own, that we were letting loose a Golom who instead of being our servant would be our master. That we set up ideals for these books is obvious; they would be current guides to developments and information in the areas of mechanism of action and bio synthesis of antibiotics. For almost every subject, we wished to enlist the aid of an investigator who himself had played a part in determining the nature of the phenomena that were being discussed. One concept for the books was that they include only antibiotics for which a definitive, well-documented mechanism of action or biosynthetic pathway was known.
Prepare for success on the musculoskeletal imaging component of the radiology Core Exam! Musculoskeletal Imaging: A Core Review, Second Edition, is an up-to-date, practical review tool written specifically for the Core Exam. This helpful resource contains 300 image-rich, multiple-choice questions with detailed explanations of right and wrong answers, fully revised content, high-yield tables for easy review, and additional eBook questions to ensure you’re ready for the Core Exam or recertification exam.
How do small and medium sized enterprises (SMEs) adopt environmental innovations? Do they have the necessary internal competence? Is any support offered by external parties (i.e. network involvement)? What are the policy implications? This book is based on extensive fieldwork, conducted in four traditional industrial sectors: offset printing, electroplating, textile finishing, and industrial painting. The work was carried out in Denmark, Italy, the Netherlands, Portugal and the UK. Twenty company-based case studies were analyzed and a telephone survey was conducted among 527 companies. As a result, the Innovation Triangle came to be formulated, which is presented here, defining and combining the determinants of SME innovativeness. The Innovation Triangle distinguishes three major determinants of innovativeness: business competence, environmental orientation, and network involvement. The Innovation Triangle allows one to diagnose current environmental and innovation policies, indicating which policy measures might be effective in increasing the adoption of environmentally friendly technologies, allowing environmental objectives to be achieved.
Widely recognized as the gold standard reference in the field, Rosen’s Breast Pathology provides comprehensive, up-to-date information on diseases of the breast from renowned experts at four leading medical centers, masterfully edited by Dr. Paul P. Rosen. The revised fifth edition covers the latest advances in immunohistochemical, pathobiological, and molecular aspects of benign and malignant breast diseases, helping you reach an accurate diagnosis with confidence. It’s an ideal reference for all physicians and medical personnel who require a thorough knowledge of breast pathology, including pathologists, surgeons, oncologists, radiologists, and radiation oncologists.
What happens after a congregation welcomes new Christians into its ministry? Building on the work of the first volume in this series, Faith Forming Faith, Paul Hoffman interprets how a congregation that intentionally practices baptism and its renewal is itself re-formed. Pastors, teachers, lay leaders, students of ministry, and people in the pew: all will find the compelling story of the ministry of Phinney Ridge Lutheran Church in Seattle, Washington--one of our nation's most secular cities--to be an inspiring and practical primer for renewal. Who would have thought? Bringing others to the waters of baptism transforms those already at home in the congregation. In fact, this intentional spiritual practice completely transforms the parish and the lives of God's people. There are new discoveries to be made in the ancient treasures of the Church as these gifts are shared with those hungering and thirsting for a place at God's table.
This exhaustive reference includes new chapters and pedagogical features, as well as—for the first time—content on managing fragility factures. To facilitate fast, easy absorption of the material, this edition has been streamlined and now includes more tables, charts, and treatment algorithms than ever before. Experts in their field share their experiences and offer insights and guidance on the latest technical developments for common orthopaedic procedures, including their preferred treatment options.
Apply the latest vaccination knowledge with a reference that Bill Gates calls "an indispensable guide to the enhancement of the well-being of our world." Inside Vaccines, you’ll find comprehensive and current coverage of every aspect of vaccination, from the development of each vaccine to its use in reducing disease. This medical reference book offers the expert information you need to apply the very latest techniques and information in your practice! Consult this title on your favorite e-reader, conduct rapid searches, and adjust font sizes for optimal readability. Gain a complete understanding of each disease, including clinical characteristics, microbiology, pathogenesis, diagnosis, and treatment, as well as epidemiology and public health and regulatory issues. Update your knowledge of both existing vaccines and vaccines currently in the research and development stage. Get complete answers on each vaccine, including its stability, immunogenicity, efficacy, duration of immunity, adverse events, indications, contraindications, precautions, administration with other vaccines, and disease-control strategies. Analyze the cost-benefit and cost-effectiveness of different vaccine options. Clearly visualize concepts and objective data through an abundance of tables and figures. Make optimal use of the latest vaccines for pneumococcal disease, rotavirus, human papillomavirus, herpes zoster, meningococcal disease, and much more. Stay at the forefront of new developments with completely updated chapters on malaria and HIV vaccines, a new chapter on vaccine regulations across the world, and many other revisions throughout.
From the latest vaccination evidence, recommendations, and protocols . . . to new vaccine development and the use of vaccines in reducing disease, Plotkin's Vaccines, 8th Edition, covers every aspect of vaccination. Now completely revised and updated from cover to cover, this award-winning text continues to provide reliable information from global authorities, offering a complete understanding of each disease, as well as the latest knowledge of both existing vaccines and those currently in research and development. Described by Bill Gates as "an indispensable guide to the enhancement of the well-being of our world," Plotkin's Vaccines is a must-have reference for current, authoritative information in this fast-moving field. - Contains all-new chapters on COVID-19, vaccine hesitancy, and non-specific effects of vaccines, as well as significantly revised content on new vaccine technologies such as mRNA vaccines, emerging vaccines, and technologies to improve immunization. - Presents exciting new data on evolution of adjuvants across the centuries, dengue vaccines, human papillomavirus vaccines, respiratory syncytial virus vaccines, tuberculosis vaccines, and zoster vaccines. - Provides up-to-date, authoritative information on vaccine production, available preparations, efficacy and safety, and recommendations for vaccine use, with rationales and data on the impact of vaccination programs on morbidity and mortality. - Provides complete coverage of each disease, including clinical characteristics, microbiology, pathogenesis, diagnosis, and treatment, as well as epidemiology and public health and regulatory issues. - Keeps you up to date with information on each vaccine, including its stability, immunogenicity, efficacy, duration of immunity, adverse events, indications, contraindications, precautions, administration with other vaccines, and disease-control strategies. - Covers vaccine-preventable diseases, vaccine science, and licensed vaccine products, as well as product technologies and global regulatory and public health issues. - Analyzes the cost-benefit and cost-effectiveness of different vaccine options. - Helps you clearly visualize concepts and objective data through an abundance of tables and figures. - Enhanced eBook version included with purchase. Your enhanced eBook allows you to access all of the text, figures, and references from the book on a variety of devices.
Death Liturgy and Ritual is a two-volume study of Christian funerary theology and practice, presenting an invaluable account of funeral rites and the central issues involved for compilers and users. Paul Sheppy writes from direct experience of conducting funerals and of drafting liturgical resources for others. In Volume II: A Commentary on Liturgical Texts, reviews a wide range of current Christian funeral rites and examines how they reflect both the Church's concern for the death and resurrection of Christ and the contemporary secular demand for funerals which celebrate the life of the deceased. The companion volume, Volume I: A Pastoral and Liturgical Theology, proposes that the Church ought to construct its theological agenda in dialogue with other fields of study. Sheppy argues for a Christian statement about death that finds its basis in the Paschal Mystery, since human death must be explained by reference to Jesus' death, descent to the dead, and resurrection. Using the three phases of van Gennep's theory of rites of passage, the author shows how the Easter triduum may be seen as normative for Christian liturgies of death.
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