This text is appropriate for one- or two-term courses covering personal and corporate taxation from a practitionerrsquo;s perspective. Written in an accessible style, this text assumes that the student has no previous education in taxation.Byrd & Chenrsquo;s Canadian Tax Principles, 2007-2008 Edition,nbsp;can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs.
This text is appropriate for one- or two-term courses covering personal and corporate taxation. Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs.
Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles, 2010-2011 Edition, can be used with or without other source materials (this includes the Income Tax Act, Information Circulars, Interpretation Bulletins, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter problems by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the CGAs, CAs, and CMAs. For your convenience, the text material is now presented in two separate volumes.
Written in an accessible style, this text assumes that the student has no previous education in taxation. Byrd & Chen's Canadian Tax Principles, 2016-2017 Edition, can be used with or without other source materials (this includes the Income Tax Act, Income Tax Folios, and other official materials). The Income Tax Act is referenced in the text where appropriate for further independent study. Students should be able to solve all of the end-of-chapter material by relying solely on the text as a reference. The text and problem materials are comprehensive of the syllabus requirements of the Canadian professional accounting bodies. Note: You are purchasing a standalone product; Volume II, the Study Guide, and Access Code Card for the Companion Website are not included. If you would like to purchase the complete package, search for: 0134568397 / 9780134568393 Byrd & Chen's Canadian Tax Principles, 2015 - 2016 Edition Plus Companion Website with Pearson eText -- Access Card Package Package consists of: 0134071123 / 9780134071121 Byrd & Chen's Canadian Tax Principles, 2016-2017 Edition, Volume I 0134532120 / 9780134532127 Byrd & Chen's Canadian Tax Principles, 2016-2017 Edition, Volume II 0134284011 / 9780134284019 Byrd & Chen's Canadian Tax Principles, 2016-2017 Edition, Study Guide, Volume II 0134532155 / 9780134532158 Companion Website with Pearson eText -- Valuepack Access Card -- for Byrd & Chen's Canadian Tax Principles, 2015 - 2016 Edition
Consideration of the interactions between decisions made at one point in the supply chain and its effects on the subsequent stages is the core concept of a systems approach. Postharvest Handling is unique in its application of this systems approach to the handling of fruits and vegetables, exploring multiple aspects of this important process through chapters written by experts from a variety of backgrounds.Newly updated and revised, this second edition includes coverage of the logistics of fresh produce from multiple perspectives, postharvest handing under varying weather conditions, quality control, changes in consumer eating habits and other factors key to successful postharvest handling.The ideal book for understanding the economic as well as physical impacts of postharvest handling decisions.Key Features:*Features contributions from leading experts providing a variety of perspectives*Updated with 12 new chapters*Focuses on application-based information for practical implementation*System approach is unique in the handling of fruits and vegetables
Children are already learning at birth, and they develop and learn at a rapid pace in their early years. This provides a critical foundation for lifelong progress, and the adults who provide for the care and the education of young children bear a great responsibility for their health, development, and learning. Despite the fact that they share the same objective - to nurture young children and secure their future success - the various practitioners who contribute to the care and the education of children from birth through age 8 are not acknowledged as a workforce unified by the common knowledge and competencies needed to do their jobs well. Transforming the Workforce for Children Birth Through Age 8 explores the science of child development, particularly looking at implications for the professionals who work with children. This report examines the current capacities and practices of the workforce, the settings in which they work, the policies and infrastructure that set qualifications and provide professional learning, and the government agencies and other funders who support and oversee these systems. This book then makes recommendations to improve the quality of professional practice and the practice environment for care and education professionals. These detailed recommendations create a blueprint for action that builds on a unifying foundation of child development and early learning, shared knowledge and competencies for care and education professionals, and principles for effective professional learning. Young children thrive and learn best when they have secure, positive relationships with adults who are knowledgeable about how to support their development and learning and are responsive to their individual progress. Transforming the Workforce for Children Birth Through Age 8 offers guidance on system changes to improve the quality of professional practice, specific actions to improve professional learning systems and workforce development, and research to continue to build the knowledge base in ways that will directly advance and inform future actions. The recommendations of this book provide an opportunity to improve the quality of the care and the education that children receive, and ultimately improve outcomes for children.