139 research outputs found
Comparative income taxation: a structural analysis/ principal authors: Hugh J. Ault, Brian J. Arnold, Graeme S. Cooper.
No full textIncludes bibliographical references and index"In complex national income tax systems, structural and design variations from one country to another present major obstacles to the kind of comparative understanding that economic globalization requires. Hence the great significance of this book, now thoroughly updated to encompass the latest changes and trends. In it, leading authorities from eleven of the world's most important national taxation systems each contribute their particular expertise to a study of specific crucial problems of tax design. In addition to the nine countries covered in previous editions: Australia, Canada, France, Germany, Japan, the Netherlands, Sweden, the United Kingdom and the United States, China and India have now been added to provide the perspective of developing countries"--Provided by the publisher.Richard Vann & Graeme S. Cooper -- Brian J. Arnold -- Jinyan Li -- Guy Gest -- Christine Osterloh-Konrad & Wolfgang Schon -- D.P. Sengupta -- Minoru Nakazato, Mark Ramseyer, Takeshi Fujitani & Yasutaka Nishikori -- Kees van Road & Frank Potgens -- Peter Melz & Jerome Monsenego -- Glen Loutzenhiser -- James R. Repetti & Diane M. Ring -- Introduction to European Tax Law -- Australia / Canada / China / France / Germany / India / Japan / Netherlands / Sweden / United Kingdom / United States / Basic Income Taxation -- Global Versus Scheduler Design of Income Tax -- Inclusions in the Tax Base -- Deductions -- Accounting -- Attribution of Income -- Taxation of Business Organizations -- Corporate-Shareholder Taxation -- Partnership Taxation -- International Taxation -- Residence Taxation -- Source Taxation -- Additional International Topics.1 online resource
Some aspects of the development of the metal trades in Ballarat 1851-1901
No full textDeposited with permission of the author. © Graeme Stuart Cope.This thesis is an attempt to provide a special examination centering on some aspects on the development of metal processing and fabricating industries in the Victorian gold mining town of Ballarat from its foundation in 1851 to the end of its first half century in 1901. It is in effect a case study of a particular group of manufacturing activities made with the intention of improving general historians' understanding of the forces behind the establishment and growth of secondary industries in the non-metropolitan towns of nineteenth century Australia
Rapid analysis of time series data to identify changes in electricity consumption patterns in UK secondary schools
No full textThis is one of a series of 6 papers by Fleming, Stuart and Ferreira investigating the analysis of short-time series electricity and gas consumption data for rapidly identifying energy savings opportunities in existing buildings.
Ferreira and Stuart, the lead author, are PhD students in the IESD, supervised by Fleming
ANU Painter, Simon Pantich playing noughts and crosses at Mt Stromlo
No full textMount Stromlo and Siding Spring Observatories - Star Plots, Photos from Telescope, Site - Mr. Graeme Blackman, Mr. Robbie Sybaczynsky, Don Carney, Patrick Barling, Simon Fantich, Governor Sinclair, Mrs. Sinclair, Prof. Freeman, Mrs. Eileen Rafferty, Prof. Don Mathewson, Prof. Alex Rodgers, Kim Sebo, Prof. Em. Olin Eggen, Peter Quinn, Stuart Ryder, Pat Barling, Stephanie Cote, Don Faulkner, John Dawe, Allan Barton, Scott Griffiths, Heather Griffiths, Dr. Barry Newell, Eileen Rafferty, Mr. Buchorn, Prof. Dan Mathewson & other
View of the lights of Canberra and Mt Taylor 200m from the nearest telescope on Mt Stromlo
No full textMount Stromlo and Siding Spring Observatories - Star Plots, Photos from Telescope, Site - Mr. Graeme Blackman, Mr. Robbie Sybaczynsky, Don Carney, Patrick Barling, Simon Fantich, Governor Sinclair, Mrs. Sinclair, Prof. Freeman, Mrs. Eileen Rafferty, Prof. Don Mathewson, Prof. Alex Rodgers, Kim Sebo, Prof. Em. Olin Eggen, Peter Quinn, Stuart Ryder, Pat Barling, Stephanie Cote, Don Faulkner, John Dawe, Allan Barton, Scott Griffiths, Heather Griffiths, Dr. Barry Newell, Eileen Rafferty, Mr. Buchorn, Prof. Dan Mathewson & other
Mt Stromlo telescope
No full textMount Stromlo and Siding Spring Observatories - Star Plots, Photos from Telescope, Site - Mr. Graeme Blackman, Mr. Robbie Sybaczynsky, Don Carney, Patrick Barling, Simon Fantich, Governor Sinclair, Mrs. Sinclair, Prof. Freeman, Mrs. Eileen Rafferty, Prof. Don Mathewson, Prof. Alex Rodgers, Kim Sebo, Prof. Em. Olin Eggen, Peter Quinn, Stuart Ryder, Pat Barling, Stephanie Cote, Don Faulkner, John Dawe, Allan Barton, Scott Griffiths, Heather Griffiths, Dr. Barry Newell, Eileen Rafferty, Mr. Buchorn, Prof. Dan Mathewson & other
Economic Commentary [June 2019]
No full textThe Scottish economy may have grown by its fastest rate in two years in the first quarter of 2019, but the risks to Scotland’s growth prospects have not gone away, says the University of Strathclyde-based Fraser of Allander Institute. In its latest Economic Commentary, supported by Deloitte, the research institute highlights how much of the recent up-pick in growth is likely to have stemmed from firms implementing ‘no deal’ contingency plans. Underlying growth – particularly in key sectors of the economy – remains fragile. Professor Graeme Roy, Director of the Fraser of Allander Institute, said: "Three years on from the Brexit Referendum, we still have little clarity over the timing or format of the UK’s departure from the EU. "Given the scale of the challenges that a no deal Brexit might bring, it is no surprise that businesses are taking matters into their own hands by rolling-out contingency plans. "Much of the Brexit debate has focussed upon the potential dislocation of trade patterns. But arguably an even greater challenge, particularly over the longer-term, are the implications for Scotland’s population. "Our analysis shows that a significant amount of the long-term growth gap between Scotland and the rest of the UK can be explained by differences in population growth. "Should Brexit make migration to Scotland more difficult, or less attractive, then this could have serious implications for key sectors and the economy at large.
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The reclamation rights of unpaid and unsecured sellers in international trade /
No full textA necessary fiction: The ritualisation of stakeholder practices in New Zealand cinema
No full textThis thesis argues that stability of the concept ‘national cinema’ is located in the discursive positioning of individual films in such a way that they are connected to a national ‘common ground’, one which is ritually accessed via engagement with media such as cinema. This positioning, however, is not quantifiable and may not be identified as arising from any particular production practice, dimension of popularity, theme, style, characteristic of production personnel, and so on. By synthesising the work of several theorists and applying this synthesis to a selection of films, a framework of ideas (around the ritualised ‘flagging’ of the national via the expression of stakeholder interests) is applied to cinema in New Zealand. In particular, an ideoscape is ultimately mapped as a result of applying this framework of ideas. The normative assumptions of national cinema are examined in this way and found to be lacking despite the weight that the term ‘national cinema’ continues to have
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