541 research outputs found
Tax complexity and the cost of debt
No full textNow that debt has replaced equity as the preferred source of finance for many UK companies, the correct calculation of the cost of debt assumes even greater importance than it has done formerly. While financial management textbooks are in agreement on how to calculate the pre-tax cost of debt, there is much less agreement on how to calculate the after tax cost of debt. The different approaches taken by different authors leave students and practitioners confused and unsure as to how they should proceed. This article explores the calculation of the after tax cost of debt in order to help both students and practitioners to understand the interaction of tax and debt in the current UK environment and to be aware of the limitations of the various simplifications which are made, explicitly or implicitly, in the textbooks
Patterns of Participation in Classroom Learning
No full textThis study is concerned with the learning experiences and strategies of secondary Aboriginal girls from Elcho Island in the Northern Territory as they study in an urban school in the Gold Coast, Queensland. The girls were learning English as their second and third language. The study details how the ESL teacher/author tried to understand how to meet the needs of these girls who came with such different learning strategies and styles. The teacher/author's visit to their homeland in Elcho Island immediately helped her to understand how the grils' different social and learning experiences had influenced them, and how different their lives were at the new school. The account of observations and analysis of their patterns of participation in their new school give important insights into their learning styles
"The Epic Journeys of the Modern Canadian Penelope"
No full textThis essay analyses the growing presence of the literary figure of the travelling lady in contemporary women's fiction and traces her development as a new archetype in Canlit, which the author calls 'the modern Canadian Penelope'. By showing how Penelope is inscribed as a hero rather than as a passive heroine, the author argues that this new literary archetype subverts conventional representations of females in Canlit and the constructions of Canadian identity within the victim paradigm outlined by Atwood in Survival. Gli epici viaggi della moderna Penelope canadeseQuesto saggio analizza la crescente presenza della figura letteraria della viaggiatrice nella narrativa femminile contemporanea e traccia il suo sviluppo come nuovo archetipo in Canlit, che l'autrice definisce la moderna Penelope canadese. Mostrando come Penelope sia inscritta come un eroe piuttosto che come un'eroina passiva, l'autore sostiene che questo nuovo archetipo letterario sovverte le rappresentazioni convenzionali delle donne in Canlit e le costruzioni dell'identità canadese all’interno del paradigma della vittima delineato da Atwood in Survival
A study of the changing relationship between large corporates and the Inland Revenue
Full text linkThis thesis addresses the following research questions: 1. How is the process of corporate tax compliance changing for large groups of companies? 2. How is this process being managed by the Inland Revenue? The empirical evidence consists of 33 interviews conducted in 2002-04 with IR officials; tax directors and tax managers of large corporates; and tax partners from a Big 4 accounting firm. This· thesis also draws upon archival data including state papers and documentary data from the IR. Theoretically this thesis draws from the new public management, administration, and the tax compliance literatures. However I argue that an approach grounded purely i!1 these literatures does not adequately explain the changing tax compliance environment for large groups. Therefore I utilise other literatures which draw 'on Foucault's work on multiple expertise constructing subjects engaging with disciplinary knowledge and power, to assist in filling this gap. Against a backdrop where new organisational structures and processes are shifting a once bureaucratic Inland Revenue to a more strategic and marketing-based organisation, the corporate tax compliance process for large corporates has changed. Where the process was previously a long (in terms of time scale), formal and distant relationship with the IR carried out principally in writing, it has, while retaining aspects of this past, shifted towards being a mixture of the written and the oral, generating a more incll;lSive dialogue with the taxpayer, frequently in the form of meetings based on targeted yet potentially open-ended questioning. This has opened up what is described here as a new kind of 'truth game', which is less one based on inquisitorial practices but more based on examination techniques, played by knowledge experts: the IR official and the corporate taxpayer. Drawing on a governmentality framework as articulated by Foucault and his latter works, I argue that the nature of the corporate tax compliance game resembles a truth game between two kinds of subject generated in this transdisciplinary world: the new shape tax official and the visible customer (the taxpayer). The IR official - the lIM Inspector of Taxes, has been remoulded from one type of knowledge expert to another, which is a 3 dimensional transdisciplinary T shaped tax official. This is a tax official who both has the detailed deep technical knowledge as a knowledge expert but also has to relate, in a broader sense, to the new way of operating in a strategic and marketing organisation. The emergence of the corporate taxpayer as a visible customer has changed the process of corporate tax compliance for large corporates whereby they exercise certain power in the relationship by virtue ofthis visibility. This research tracks a new kind of interaction of the interplay between subjectivization and objectivization which seems to have become established and develops a theoretically informed way of looking at emergent governmental and more wide ranging forms of application
A pollen analytical study of faeces from wiegon, Anas penelope . A case study
Full text linkPollen analysis of faeces from bird (also mammals (King 1977)) gives important additional information about attractive and nutrient rich pla nt fodder hardly traceable using macro analysis or by field observation (e.g. Kaasa 1959, n.n 2009). Despite the Anas penelope case study is based on a minimum of samples, new nutrient rich taxa not recorded during field observation are found. References to broader studies are give
Past and Present in Penelope Lively's novels
No full textPenelope Lively, to whom the past Is the ideal object of contemplation, began her career as a writer for children. Her first novels for children were Astercote (1970), The Wild Hunt of Hagworthy (1971) and The Whispering Knights (1971) In The Ghost of Thomas Kempe, which won the Carnegie Medal for the year 1973, and the others for children The Revenge of Samuel Stokes (1981), The House in Norham Gardens (1974), Going Back (1975) and A Stich in Time (1976) which won the Whitbread Award, the effect of the past on the present, and how it is in accord with time and history remained Penelope Lively's themes. Yet they have appeared in her novels for adults, such as Treasures of Time (1979) Judgement Day (1980) According to Mark (1984) that and her first for adults. The Road to Lichfield and Moon Tiger for which she won England's prestigious Booker Prize. Thus as an adult novelist Penelope Lively has quickly established herself wide popularity in contemporary British fiction. Since her adult fiction shares the same occupations of her novels for children, in this study of particular thesis, Penelope Livery's novels for adults will be concentrated upon. The objective of this particular dissertation has been an attempt to examine Penelope Lively's contribution to British Literature and make a literary evaluation of her art, for which surprisingly little scholarly attention has been paid thus far. 147In the developmental chapters, in the light of the concepts with which Penelope Lively is fascinated, a survey is followed through the analysis of her works for adults. After the introduction Chapter I will outline the place of the novelist in contemporary Brisith fiction. Chapter II will deal with Lively's fascination with the past, and the effect of it on the present. Chapter III is mainly about the concept of time. The unknowable, untouchable world of time that have slipped away figures prominently in many of her novels are main concerns of this chapter. Chapter IV concentrates upon the novelist's notion of life, which is also in accord with her fascination with the past, time, liiemory and history. Chapter V dealing with the concept of setting in her fiction shares the novelist' main concerns mentioned in the four pevious chapters. This dissertation has been prepared with some assistance by the author. The consulted sources include articles which have appeared in several newspapers and journals and periodicals. As a result of this research and study it has' been found out that Penelope Lively, though little critical works of her fiction has yet been published, has made a place for herself in contemporary British fiction with her prolificity and modernity, and her interest in the link between the past and present, psychological time, the historic truth, and the nature of experience. It might be of interest to note that Penelope Lively is a modern novelist who has produced works, all of which are technically sophisticated and all are concerned with contemporary philosophical issues.Geçmiş kavramını ideal bir ilgi odağı olarak ele alıp işleyen Penelepo Lively edebiyat alanındaki kariyerine çocuk romanları yazarak başlamıştır. Astecote (1970), The Wild Hunt of Hagworthy (1971) ve The Whispering Knights (1971) adlı eserler çocuklara yönelik yazdığı ilk eserlerdir. 1973 yılında Carnegie Ödülünü kazanan The Ghost of Thomas Kepme ve The Revenge of Samuel Stokes (1981), The House in Norham Gardens (1974), Going Back (1975 ve 1976) yılında Whitbread Ödülünü kazanan A Stich in Time adlı diğer çocuk romanlarında geçmiş ve günümüzün içi çeliği, geçmişin anılarla bütünleşmesi ve zaman ve tarih kavramlarıyla birlikteliği temaları Penelope Lively'in yetişkinlere yönelik olarak yazdığı Treasures of Time (1979) Judgement Day (1980) According to Mark (1984) yetişkinler için yazdığı ilk romanı olan The Road to Lichfield ve İngiltere'nin en gözde ödülü Booker Prize'ı kazanan Moon Tiger adlı eserlerinde de değişmez temalar olarak karşımıza çıkmaya devam etmiştir. Böylece Penelope Lively yetişkinlere yönelik eserleriyle kendisine Çağdaş İngiliz Edebiyatında saygın bir yer edinmekte gecikmiştir. Çocuk romanları ve yetişkinler için yazdığı eserleri aynı temaları paylaştığından bu çalışma yazarın yetişkinlere yönelik yazdığı eserleri üzerinde inceleme/araştırma yapmayı amaçlamaktadır. Bu tezin amacı Penelope Lively'nin İngiliz Edebiyatı'na katkısını araştırmak ve şimdiye kadar şaşırtıcı bir şekilde oldukça az bilimsel çalışma konusu olan eserlerin edebi bir değerlendirmesini yapmaya çalışmaktadır. Ana bölümlerde Penelope Lively'nin sıkça vurgulandığı kavramların ışığı altında yetişkinlere yönelik eserleriyle ilgili bir çalışma uygulanmıştır. Giriş bölümünü Penelope Lively'nin çağdaş İngiliz Edebiyatı'ndaki yerini belirlemeyi amaçlamakla olan Birinci ana bölüm takip etmektedir. İkinci bölüm yazarın ilgi odağı olan geçmiş ve günümüz, günümüzün geçmişten etkileşimi temasını ele almıştır. Üçüncü bölüm esas olarak zaman kavramını içermektedir. Bilinmeyen, dokunulmayan ve Penelope Lively'nin eserlerinde çarpıcı portreler yaratan zaman dünyaları bu bölümün ana temasıdır. Dördüncü bölüm ise yazarın geçmiş zaman, anılar ve tarih kavramlarıyla uyum içinde olan yaşam teması üzerinde yoğunlaşmıştır. Lively'nin eserlerinde mekan kavramını işleyen beşinci bölüm de yazarın önceki bölümde ele alınan ilgi odaklarını paylaşmaktadır. Bu tez yazarın da katkılarıyla yürütülmüştür. Başvurulan kaynaklar çeşitli gazetelerde, dergilerde ve sürekli yayınlarda yayınlanmış olan makalelerden oluşmaktadır. Bu araştırma ve çalışma sonunda, eserleri hakkında sınırlı bir çalışma yapılmasına karşın Penelope Lively'nin verimliliği ve yenilikçiliğiyle geçmiş ve günümüz arasındaki ilişki, psikolojik zaman, tarihsel gerçek, deneyimin doğası gibi temalara olan ilgisiyle kendisine çağdaş İngiliz Edebiyatı'nda bir yer yaptığı anlaşılmıştır. Dikkate değer diğer bir nokta da Penelope Lively'nin teknik olarak kendine özgü, çağdaş felsefi konuları kapsayan eserleriyle modern bir yazar oluşudur
The text of Henry Constable's Sonnets to Penelope Devereux
No full textThesis (Ph.D.)--Boston UniversityPLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at [email protected]. Thank you.The aims of the present study are to establish the relationships among the sources of Constable's sonnets to Penelope Devereux and to offer a critical edition of these sonnets. Sonnets to Penelope Devereux appear in the Marsh manuscript in Trinity College Library, Dublin; the Dyce manuscript 44 in the Victoria and Albert Museum, South Kensington; the Arundel Harington manuscrit in Arundel Castle; the Diana of 1592; the so-called Diana of 1594; A Poetical Rhapsody of 1602, 1608, 1611, and 1621; and the Ashmole manuscript 38 in the Bodleian Library [TRUNCATED]2999-01-0
A critique of vanishing voice in noncooperative spaces: the perspective of an aspirant black female intellectual activist
Full text linkWe adopt and extend the concept of ‘noncooperative space’ to analyze how (aspirant) black women intellectual activists attempt to sustain their efforts within settings that publicly endorse racial equality, while, in practice, the contexts remain deeply racist. Noncooperative spaces reflect institutional, organizational, and social environments portrayed by powerful white agents as conducive to anti-racism work and promoting racial equality but, indeed, constrain individuals who challenge racism. Our work, which is grounded in intersectionality, draws on an autoethnographic account of racially motivated domestic violence suffered by our lead author. Our analysis suggests that (aspirant) black women intellectual activists must develop courage to sustain their ‘voice’ within noncooperative spaces. However, the three interlinked dimensions of noncooperative spaces—namely, deceiving design, hegemonic actors’ indifference to racism, and (some assimilated gatekeepers’) false equivalence—may gradually erode a black female scholar’s courage. This forces her ‘voice’ to vanish temporarily, or even permanently. Courage is thus fragile and depletable. Yet, courage can be regenerated, resulting in regaining voice. Consequently, we propose courageous collective action by white allies and black and brown individuals who voluntarily and officially cooperate within and across various spaces to achieve racial equality
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