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    Collins, D J, QX14731

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    This record was harvested from a previous catalogue system and will be withdrawn in 2025. Information in this record may be superseded or incomplete. Visit this record in UMA's new catalogue at: https://archives.library.unimelb.edu.au/nodes/view/378178Surname: COLLINS Given Name(s) or Initials: D J Military Service Number or Last Known Location: QX14731 Missing, Wounded and Prisoner of War Enquiry Card Index Number: 32735191991 Item: [2016.0049.10472] "Collins, D J, QX14731

    The Compatibility of Digital Services Taxes with World Trade Organization (WTO) Law

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    This chapter evaluates the planned imposition of digital services taxes (DSTs) by several countries in response to the perceived under-payment of tax by some of the world's largest technology companies which operate transnationally on the internet and consequently manage to minimize their tax burden even in jurisdictions where they have a significant commercial presence. Taking the generic features of numerous DSTs, this chapter considers whether the proposed taxes, many of which have been postponed pending the conclusion of a global treaty, are compatible with World Trade Organization (WTO) law, notably the principle of national treatment contained in the GATS (General Agreement on Trade in Services). The chapter further explores whether DSTs, as conceived, could fit within one of the general exceptions to the GATS, such as the expansive 'public order' or the more specific, but arguably inapplicable, entitlement of members to enact measures for imposition or collection of direct taxes. The chapter concludes by considering whether, as impediments to international trade, the policy objective behind DSTs might be better addressed by other interventions, such as competition law

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed

    Nursing in a global pandemic: the challenges of Covid19 in the International Year of the Nurse and Midwife 2020

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    Social work and social care professions have been at the forefront of the pandemic and therefore, this book is a collection of the voices, experiences and reflections of social work and social care practitioners, students, academics, researchers and children and young people. It includes more than 100 contributions and reflections across 31 chapters. It also includes good practice guidance, indications for recognising trauma and adopting a trauma-informed approach including some of the direct tools used by practitioners during the pandemic. Given the large number and wide range of contributions, this book captures an overview of the impact of the pandemic on practice and in the lives of children and families. The pandemic has shed light more than before, on the many inequalities in our society and the experiences and reflections in this book evidence some of its impact as well as how practitioners through their generosity, creativity and caring humanity have found new and hybrid ways of bridging the disruptive gaps and mitigating the impact of a covid-19 pandemic to safeguard young people’s wellbeing and ensure continuity of care and support for children, adults and families. Social work and social care practitioners have given of their self and well-being to meet the basic needs and ensure the safety and relational and emotional wellbeing of the most vulnerable children, adults and families in our society. This book is a reflection of their actions, experiences and perspective and a celebration of their selfless dedication to the greater good and incredible sacrifice and achievements during the covid-19 pandemic and in a society beset by systemic inequalities and increasing divisions that tear at its fabric and challenge its very sense of civility. Although the covid-19 pandemic has been a collective experience of trauma on an individual, social and global scale, its impact and experience have been as diverse and unequal as individuals and families within and across societies. Indeed, the pandemic and its impact have been most devastating for those experiencing existing challenges, vulnerabilities or inequalities. However, this book demonstrates how physical distancing does not have to result in relational distancing and how practitioners’ dedication, creativity and focus on care and humanity bridged the physical constraints to support and maintain the emotional, social and relational bonds that weave the fabric of our societies. Hence, this book is a tribute and a token of profound gratitude for all they have done and continue to do for all of us. All the proceeds from this book go to a children’s charity

    Variations on the Author

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    “Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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