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This book does not present a single philosophical approach to taxation and ethics, but instead demonstrates the divergence in opinions and approaches using a framework consisting of three broad categories: tax policy and design of tax law; ethical standards for tax advisors and taxpayers; and tax law enforcement. In turn, the book addresses a number of moral questions in connection with taxes, concerning such topics as: ¿ the nature of government ¿ the relation between government (the state) and its subjects or citizens ¿ the moral justification of taxes¿ the link between property and taxation¿ tax planning, evasion and avoidance ¿ corporate social responsibility¿ the use of coercive power in collecting taxes and enforcing tax laws ¿ ethical standards for tax advisors ¿ tax payer rights ¿ the balance between individual rights to liberty and privacy, and government compliance and information requirements ¿ the moral justification underlying the efforts of legislators and policymakers to restructure society and steer individual and corporate behavior.
This book presents a number of innovative uses of fly ash. Fly ash is a fine powder that is a byproduct of burning pulverized coal in thermal power plants. Though fly ash was a problem in terms of its disposal, it now has a variety of uses, such as a prime material in blocks, bricks, and PCC paving, and further applications are being investigated.
This book provides a broad overview of the current research on various aspects of development, with a focus on India. It will also be of interest to policy makers and practitioners interested in development issues, and to post graduate students in Economics or any field, in social science, management or development.
This book presents a collection of papers from RMIT's annual learning and teaching conference, Transformations in Tertiary Education: The Scholarship of Engagement at RMIT. It discusses innovative curricula and assessments, examines transformative student experiences and showcases examples of curricular and extra-curricular activities to promote and develop intercultural awareness and competence. The book showcases high-quality, innovative papers on promising new directions in tertiary education, representing the breadth and depth of teaching and learning at a leading global Australian university. Authors from Australian and offshore campuses address compelling questions related to curricula, technology, and assessment. Further, they employ a variety of methodological approaches to illustrate 21st century global perspectives on learning and teaching.Readers will be introduced to the complex interrelationships between scholarship and practice, innovative learning design and learning outcomes, and the shifting scholarship roles of the university, the teacher and the learner.
This book provides fundamental knowledge of ceramics science and technology in a compact volume. Most ceramics have been fabricated by powder processing, and new technologies have also evolved such as CVD and sol-gel methods: new ceramics aimed at new functions of highly pure oxides and artificial nitrides, carbides, and borides;
This book provides a comprehensive overview of the role of neuroglia in neurodegenerative diseases. In addition, to highlight the function of neuroglia in different types of neurodegenerative disease, it also discusses their mechanisms and effects on protecting or damaging neurons.
Discourses of Southeast Asia presents the latest Southeast Asian research in Systemic Functional Linguistics (SFL). Their chapters study the 'native' languages of Southeast Asia: Indonesian, Malay, Tagalog, Thai and Vietnamese, and relatively newer languages in Southeast Asia: English and Mandarin.
In addition, laboratory and clinical studies have confirmed that the chemical components of Ganoderma, such as Ganoderma lucidum polysaccharide peptides and triterpenes isolated from the fruiting body of Ganoderma lucidum, produce diverse pharmacological effects.
The book provides an authoritative study on Special Economic Zones. The implementation of Special Economic Zones provides an easy approach to complete modernization in developing countries like China, and the reader can obtain some important sources of data, as well as major results in this area.
Chapter 5 discusses acceleration and parallelization in classical molecular dynamics simulations, and lastly, Chapter 6 explains techniques for large-scale quantum chemical calculations, including the order-N method.This is the second of the two volumes that grew out of a series of lectures in the K computer project in Japan.
The book elucidates the mechanism of assembly of these materials and characterisation of their mechanical and physico-chemical properties which inspires readers not only to exploit the potential applications of nanomaterials, but also to understand their potential risks and benefits.
This book is written by experts from Institute of Urban and Environmental Studies of the Chinese Academy of Social Sciences, and National Climate Center, this book provides an overview of China's effort to implement the Paris Agreement.
It provides the mathematical modelling of various problems arising in science and engineering, and also new efficient numerical approaches for solving linear and nonlinear problems and rigorous mathematical theories, which can be used to analyze a different kind of mathematical models.
This book brings researchers from across the world to share their expertise, experience, research and reflections on science education in India to make the trends and innovations visible.
The climate-smart agriculture approach is gaining currency thanks to its inherent positive potential, and its goal to establish an agricultural system which includes "climate-smart food systems", "climate-proof farms", and "climate-smart soils".
This book provides insights into various aspects of medicinal plant-associated microbes, known to be a unique source of biological active compounds, including their biotechnological uses and their potential in pharmaceutical, agricultural and industrial applications.
This book aims to explore various aspects of the use of moving images in fashion retail and fashion apparel companies in-store or online.
This book uses the Eurovision Song Contest (ESC), as an analytical entry point to understand and illuminate post-War Europe and the drive to create an identity that can legitimise the European project in its broadest sense.
This book is jointly compiled by Chinese Academy of Sciences, Cyberspace Administration of China, Ministry of Education of the PeopleΓÇÖs Republic of China, Ministry of Science and Technology of the PeopleΓÇÖs Republic of China, Chinese Academy of Social Sciences, National Natural Science Foundation of China and Chinese Academy of Agricultural Sciences. Over the past several years, Chinese scholars have contributed numerous research works on the development of Chinese scientific information and technology, and produced a range of outstanding achievements. Focusing on the main topic of e-Science, this book explores the forefront of science and technology around the globe, the major demands in China and the main fields in ChinaΓÇÖs economic development. Furthermore, it reviews the major achievements and the typical cases in China''s e-Science research. It provides a valuable reference source for future technological innovations and will introduce researchers and students in the area of e-Science to the latest results in China.
This book examines the concept of 'development' from alternative perspectives and analyzes how different approaches influence law.
Numerous molecules participate in immune recognition, inhibition and activation, and these important immune molecules can be roughly divided into cell surface receptors, intracellular receptors and intracellular signaling molecules.
This book covers all aspects of modern techniques used in the rapidly developing field of adult critical care echocardiography, 3D transthoracic and transesophageal echocardiography, myocardial tissue velocity and deformation assessment, and contrast echocardiography.
The contributions shed light on the study of comparative law in legal scholarship, the relevance of comparative law in legal practice, and the importance of comparative law in legal education.
Instead, there is a wide array of drivers that influence a nation-state's maritime security architecture and its organizational approach to managing security at sea, or broadly speaking, securing its national maritime interests.
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