Taxation affects all of us, directly or indirectly, on a daily basis in numerous ways. For those involved in studying and researching taxation, matters of definition and understanding of taxation terms frequently arise. Simon James' 1998 first edition has been where I first turn to as a reference source to provide insightful, concise and readily understandable explanations. Specifically A Dictionary of Taxation is an essential source whether the occasion is teaching, responding to student queries, or supporting one's own research. I congratulate Simon in preparing this second edition and would encourage a future edition to emerge significantly sooner than the gap between the first two editions. Every researcher and teacher of taxation should have a copy of this second edition on their desk.' Adrian Sawyer, University of Canterbury, New Zealand 'A Dictionary of Taxation, Second Edition is comprehensive and more substantive than a simple listing of definitions and will prove to be an enormously valuable reference. Professor James provides just the right amount of detail and insight for each entry, frequently commenting on the historical evolution of a term, and for many entries, providing a list of the original sources upon which the entry is based. I highly recommend this directory to academic researchers, makers of public policy, and private sector professionals.' Carl P. Kaiser, Washington and Lee University, US 'Simon James' second edition of A Dictionary of Taxation has arrived at last! Tax is one of those things that is universal and unavoidable, and at the same time, dynamic and intriguing. James does a sterling job at capturing so many terms herein, not just technical explanations, but also their history and significance. There are also helpful suggestions for further reading. Both experts and novices alike will find this an interesting and very useful text to have close at hand.' Margaret McKerchar, Australian School of Taxation and Business Law (Atax) 'I have known Simon for many years, through working in our respective roles as committee members for the Chartered Institute of Taxation. Simon has an extremely wide knowledge of taxation matters, which is ably demonstrated in this dictionary of tax terms and phrases. It is an essential guide in unraveling the mysteries of professional "tax talk" for the non practitioner. For those interested in obtaining further information or guidance there are many useful references to other works.' Dale Simpson, Chairman, South West England Region of the Chartered Institute of Taxation and Partner, Thomas Westcott, UK This second edition of the Dictionary of Taxation contains over 200 new or substantially revised entries to enhance the existing wide range of accessible definitions and terms used to describe various aspects of tax and tax systems around the world. The entries relate to the analysis of taxation, key concepts, major developments and controversies in taxation. The Dictionary draws on economic, accounting and legal aspects of taxation as well as the contributions of other social sciences to the understanding of taxation and its effects. Sorted alphabetically, with cross referencing, each entry presents the essential points of a particular law, accountancy practice or economic concept. Additionally this revised and updated Dictionary offers a guide to readers of other literature on certain concepts or practices. Written in an accessible style, it will be indispensable to all those who need to know more about the concepts of taxation including practitioners, academics and students.
This book explores the British Army's response on the Western Front to a period of seminal change in warfare. In particular it examines the impact of the pre-war emphasis on worldwide garrison, occupation and policing duties for the Empire's defence of the mindset of the Army's leadership and its lack of preparation for a continental war involving a massive, unplanned increase in men and material. The reasons for the poor performance in the early years of the war, notably professionalism within the British Army, including poor staff work, 'trade unionism', careerism within the high command, and the tendency of an overconfident hierarchy to ignore the need for reform to tackle the tactical stalemate prior to 1916, are analysed. The high command rapidly learnt from the defeats of 1915-16 and performed much better in 1916-18, an especially formative period resulting in the promotion of a younger, more professional leadership and the development of the first truly modern system of tactics which has dominated wars ever since. During 1917-18 the Army's commanders and staff evolved and improved these new methods; developing a doctrine of combined arms to overcome the tactical stalemate bedevilling Allied offensives.
More than three million students globally are on the move each year, crossing borders for their tertiary education. Many travel from Asia and Africa to English speaking countries, led by the United States, including the UK, Australia and New Zealand where students pay tuition fees at commercial rates and prop up an education export sector that has become lucrative for the provider nations. But the 'no frills' commercial form of tertiary education, designed to minimise costs and maximise revenues, leaves many international students inadequately protected and less than satisfied. International Student Security draws on a close study of international students in Australia, and exposes opportunity, difficulty, danger and courage on a massive scale in the global student market. It works through many unresolved issues confronting students and their families, including personal safety, language proficiency, finances, sub-standard housing, loneliness and racism.
In the early years of the new millennium, hurricanes lashed the Caribbean and flooded New Orleans as heat waves and floods seemed to alternate in Europe. Snows were disappearing on Mount Kilimanjaro while the ice caps on both poles retreated. The resulting disruption caused to many societies and the potential for destabilizing international migration has meant that the environment has become a political priority.The scale of environmental change caused by globalization is now so large that security has to be understood as an ecological process. A new geopolitics is long overdue. In this book Simon Dalby provides an accessible and engaging account of the challenges we face in responding to security and environmental change. He traces the historical roots of current thinking about security and climate change to show the roots of the contemporary concern and goes on to outline modern thinking about securitization which uses the politics of invoking threats as a central part of the analysis. He argues that to understand climate change and the dislocations of global ecology, it is necessary to look back at how ecological change is tied to the expansion of the world economic system over the last few centuries. As the global urban system changes on a local and global scale, the world’s population becomes vulnerable in new ways. In a clear and careful analysis, Dalby shows that theories of human security now require a much more nuanced geopolitical imagination if they are to grapple with these new vulnerabilities and influence how we build more resilient societies to cope with the coming disruptions. This book will appeal to level students and scholars of geography, environmental studies, security studies and international politics, as well as to anyone concerned with contemporary globalization and its transformation of the biosphere.
Burn-out, excessive hours, office politics, handling complaints, isolated remote working, complex and inefficient processes – this book addresses the full complexities of chronic stress at work. It explains the potential for emotional and physical illness resulting from work, and importantly, presents ways in which occupational health and wellbeing can be enhanced through strengthening chronic stress diagnosis and promoting resilience. The latter is a win-win, for the worker, for the organization, and for society in general. Drawing on 40 years of research in collaboration with some of the best-known occupational stress gurus (including Cary Cooper, Susan Jackson, the late Ron Burke and Arie Shirom), Simon L. Dolan translates abstract concepts of chronic stress into practical guidance for enhancing resilience in a VUCA world. The ILO and many governments recognize stress as a principal cause of emerging physical and mental disease and one of the strongest determinants of high absenteeism, low morale and low productivity. While important advances have been made in the diagnosis of acute stress, the field of chronic stress in the workplace remains less clear. This book seeks to address this by presenting a wealth of diagnostic tools, including "The Stress Map". The text is brought to life for the reader by short vignettes in the form of anecdotes and stories. This book will be of particular interest to HR professionals, consultants, executive coaches, therapists and others who wish to help employees and clients better manage their own and others’ stress and to build resilience that leads to a more productive and healthier workforce.
Simon Susen examines the impact of the 'postmodern turn' on the contemporary social sciences. On the basis of an innovative five-dimensional approach, this study provides a systematic, comprehensive, and critical account of the legacy of the 'postmodern turn', notably in terms of its continuing relevance in the twenty-first century.
What limits, if any, should be placed on a government's efforts to spy on its citizens in the interests of national security? Spying on foreigners has long been regarded as an unseemly but necessary enterprise. Spying on one's own citizens in a democracy, by contrast, has historically been subject to various forms of legal and political restraint. For most of the twentieth century these regimes were kept distinct. That position is no longer tenable. Modern threats do not respect national borders. Changes in technology make it impractical to distinguish between 'foreign' and 'local' communications. And our culture is progressively reducing the sphere of activity that citizens can reasonably expect to be kept from government eyes. The main casualty of this transformed environment will be privacy. Recent battles over privacy have been dominated by fights over warrantless electronic surveillance or CCTV; the coming years will see debates over data-mining and biometric identification. There will be protests and lawsuits, editorials and elections resisting these attacks on privacy. Those battles are worthy. But they will all be lost. Modern threats increasingly require that governments collect such information, governments are increasingly able to collect it, and citizens increasingly accept that they will collect it. The point of this book is to shift focus away from questions of whether governments should collect information and onto more problematic and relevant questions concerning its use. By reframing the relationship between privacy and security in the language of a social contract, mediated by a citizenry who are active participants rather than passive targets, the book offers a framework to defend freedom without sacrificing liberty.
Why should we be worried about neoliberalism if we are not able to fully appreciate its deleterious effects? How can we fully appreciate its intricacies and power without attending to and seeking to potentially reconcile the various critical theorizations of how it actually operates? The Discourse of Neoliberalism offers a critical political economy-meets-poststructuralist perspective on the relationship between neoliberalism and power. By advancing a geographical approach to understanding the discursive formations and material consequences of neoliberalism, the book exposes how processes of neoliberalization are shot through with violence. It argues that reading neoliberalism as a discourse better equips us to understand the power of this variegated economic formation as an expansive process of social-spatial transformation that is intimately bound up with the production of poverty, inequality, and violence across the globe. It illuminates the vital and ongoing power of neoliberalism in order to open up a critical space for thinking through how life beyond neoliberalism might be achieved.
Improve technique, game sense and fitness levels with the aid of Rugby Games & Drills. Developed by one of the game’s top coaches and endorsed by the Rugby Football Union, Rugby Games & Drills contains over 115 games and drills designed to bring out the very best in players, regardless of age or ability or rugby code. This book is packed with the most effective games and drills for improving core skills such as handling, kicking and decision making while providing tough physical challenges. In addition, the detailed descriptions with accompanying illustrations will help you make the most of training sessions and ensure you are ready for game day. Rugby Games & Drills is the ideal companion for coaches and players of both rugby league and rugby union looking to maximize talent and harness their potential.
In formal language theory, the Parikh-image describes the absolute frequencies of symbols in words of a given language. The Parikh-images of regular languages are the same as the ones of context-free languages. These kinds of sets are called semilinear. Another algebraically defined class of sets has played an important role since the early days of formal language theory: recognizable subsets of monoids are a generalization of regular languages. A set is recognizable if and only if its syntactic monoid is finite. The first part of this monograph gives new results on semilinear sets. The descriptional complexity of operations is investigated. Semirecognizable subsets of monoids are introduced. Semirecognizability demands that the projection of the subset to its syntactic monoid is finite. The semirecognizable subsets of finitely generated free commutative monoids, which form a proper subset of the semilinear sets, are studied. Connections to rational cones enable the use of geometric methods. Jumping finite automata are a model for discontinuous information processing that has attracted interest for some years. Their operational state complexity and a variant called right one-way jumping finite automata are explored in the second part. We show that a permutation closed language is accepted by this variant if and only if it is semirecognizable. Results from the first part are used to get a better insight into these devices.
Public functions are increasingly being outsourced to the private sector. This includes activities that impact on human rights and security. Drawing on insights from various disciplines, this book looks at the costs and benefits of privatization and at whether there are limits to this trend.
To the impartial observer Britain does not appear to have any mountains. Yet the British invented the sport of mountain climbing and for two periods in history British climbers led the world in the pursuit of this beautiful and dangerous obsession. Unjustifiable Risk is the story of the social, economic and cultural conditions that gave rise to the sport, and the achievements and motives of the scientists and poets, parsons and anarchists, villains and judges, ascetics and drunks that have shaped its development over the past two hundred years. The history of climbing inevitably reflects the wider changes that have occurred in British society, including class, gender, nationalism and war, but the sport has also contributed to changing social attitudes to nature and beauty, heroism and death. Over the years, increasing wealth, leisure and mobility have gradually transformed climbing from an activity undertaken by an eccentric and privileged minority into a sub-division of the leisure and tourist industry, while competition, improved technology and information, and increasing specialisation have helped to create climbs of unimaginable difficulty at the leading edge of the sport. But while much has changed, even more has remained the same. Today's climbers would be instantly recognisable to their Victorian predecessors, with their desire to escape from the crowded complexity of urban society and willingness to take "unjustifiable" risk in pursuit of beauty, adventure and self-fulfilment. Unjustifiable Risk was shortlisted for the Boardman Tasker prize in 2011.
“Informed, utterly blindsiding account.” - Booklist, starred review It’s falling from the sky and in the air we breathe. It’s in our food, our clothes, and our homes. It’s microplastic and it’s everywhere—including our own bodies. Scientists are just beginning to discover how these tiny particles threaten health, but the studies are alarming. In A Poison Like No Other, Matt Simon reveals a whole new dimension to the plastic crisis, one even more disturbing than plastic bottles washing up on shores and grocery bags dumped in landfills. Dealing with discarded plastic is bad enough, but when it starts to break down, the real trouble begins. The very thing that makes plastic so useful and ubiquitous – its toughness – means it never really goes away. It just gets smaller and smaller: eventually small enough to enter your lungs or be absorbed by crops or penetrate a fish’s muscle tissue before it becomes dinner. Unlike other pollutants that are single elements or simple chemical compounds, microplastics represent a cocktail of toxicity: plastics contain at least 10,000 different chemicals. Those chemicals are linked to diseases from diabetes to hormone disruption to cancers. A Poison Like No Other is the first book to fully explore this new dimension of the plastic crisis, following the intrepid scientists who travel to the ends of the earth and the bottom of the ocean to understand the consequences of our dependence on plastic. As Simon learns from these researchers, there is no easy fix. But we will never curb our plastic addiction until we begin to recognize the invisible particles all around us.
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