The Timing of Income Recognition in Tax Law and the Time Value of Money
The Timing of Income Recognition in Tax Law and the Time Value of Money

Author: Moshe Shekel

Publisher: Routledge

Published: 2009-05-28

Total Pages: 366

ISBN-13: 113402195X

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Introduction -- Accounting background -- Tax values -- Between GAAP and fiscal accounting -- Timing of recognition of income from deposits -- Timing of recognition of income from advances -- Timing of the deduction of future expenses -- Alternative models.

Taxation of Investment Derivatives
Taxation of Investment Derivatives

Author: Antti Laukkanen

Publisher: IBFD

Published: 2007

Total Pages: 487

ISBN-13: 9087220227

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This dissertation aims to provide a comprehensive overview of the taxation of investment derivatives and the relationship between the derivatives and the accrual and realization methods. Investment derivatives, such as convertible bonds, include an initial investment and a derivative (an option) to buy or sell or to participate in the value movements of some underlying property. The principal focus of this study is on three universal tax issues, namely valuation, timing and the taxation of unrealized gains. As a common principle, interest income and capital gains are treated more similarly in corporate taxation than in individual taxation. Moreover, the taxation of financial instruments is currently in a turn-around phase in several countries, not least because of the implementation of the IFRS rules in accounting and the related fair value principle. The obligation to use fair values in accounting apparently motivates tax legislators to strive to use the same principles in taxation as well. The comparative method plays a major role in this study by examining the tax legislations and the tax practices of different countries. An in-depth analysis of the similarities and differences of tax laws and practices in the United States, the United Kingdom, Germany, Finland and Sweden is provided. This is of particular interest as the underlying components, single and often specified financial derivatives, are basically identical. While this study does not deal with individual tax treaties or bilateral transactions, the OECD Model is scrutinized in order to highlight the underlying principles of the given recommendations, especially with respect to interest income and capital gains. Due to the increasing importance of IFRS rules in accounting, the study is not limited to tax law, but also looks at issues from the perspective of finance, accounting and economics.

Qualitative Methods in Public Health
Qualitative Methods in Public Health

Author: Elizabeth E. Tolley

Publisher: John Wiley & Sons

Published: 2016-03-24

Total Pages: 484

ISBN-13: 1118834674

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Qualitative Methods in Public Health: A Field Guide for Applied Research, 2nd Edition provides a practical orientation to conducting effective qualitative research in the public health sphere. With thorough examination and simple explanations, this book guides you through the logic and workflow of qualitative approaches, with step-by-step guidance on every phase of the research. Students learn how to identify and make use of theoretical frameworks to guide your study, design the study to answer specific questions, and achieve their research goals. Data collection, analysis, and interpretation are given close attention as the backbone of a successful study, and expert insight on reporting and dissemination helps you get your work noticed. This second edition features new examples from global health, including case studies specifically illustrating study design, web and mobile technologies, mixed methods, and new innovations in information dissemination. Pedagogical tools have been added to help enhance your understanding of research design and implementation, and extensive appendices show you how these concepts work in practice. Qualitative research is a powerful tool for public health, but it's very easy to get it wrong. Careful study design and data management are critical, and it's important to resist drawing conclusions that the data cannot support. This book shows you how to conduct high-quality qualitative research that stands up to review.

The Biology of Chameleons
The Biology of Chameleons

Author: Krystal A. Tolley

Publisher: Univ of California Press

Published: 2013-11-16

Total Pages: 304

ISBN-13: 0520276051

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They change color depending on their mood. They possess uniquely adapted hands and feet distinct from other tetrapods. They feature independently movable eyes. This comprehensive volume delves into these fascinating details and thorough research about one of the most charismatic families of reptilesÑChameleonidae. Written for professional herpetologists, scholars, researchers, and students, this book takes readers on a voyage across time to discover everything that is known about chameleon biology: anatomy, physiology, adaptations, ecology, behavior, biogeography, phylogeny, classification, and conservation. A description of the natural history of chameleons is given, along with the fossil record and typical characteristics of each genus. The state of chameleons in the modern world is also depicted, complete with new information on the most serious threats to these remarkable reptiles.

The Middle Finger Project
The Middle Finger Project

Author: Ash Ambirge

Publisher: Penguin

Published: 2020-02-11

Total Pages: 306

ISBN-13: 0525540326

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Fresh, funny, and fearless, The Middle Finger Project is a point-by-point primer on how to get unstuck, slay imposter syndrome, trust in your own worth and ability, and become a strong, capable, wonderful, weird, brilliant, ballsy, unfuckwithable YOU. "Don't worry, this isn't a book about God, nor is it a book about Ryan Gosling (second in command). But it is a book about authority and becoming your own." --Ash Ambirge After a string of dead-end jobs and a death in the family, Ash Ambirge was down to her last $26 and sleeping in a Kmart parking lot when she faced the truth: No one was coming to her rescue. It was up to her to appoint herself. That night led to what eventually became a six-figure freelance career as a sought-after marketing and copywriting consultant, all while sipping coffee from her front porch in Costa Rica. She then launched The Middle Finger Project, a blog and online course hub, which has provided tens of thousands of young "women who disobey" with the tools and mindset to give everyone else's expectations the finger and get on your own path to happiness, wealth, independence, and adventure. In her first book, Ash draws on her unconventional personal story to offer a fun, bracing, and occasionally potty-mouthed manifesto for the transformative power of radical self-reliance. Employing the signature wit and wordsmithing she's used to build an avid following, she offers paradigm-shifting advice along the lines of: • The best feeling in the world is knowing who you are and what you're capable of doing. • Life circumstances are not life sentences. If a Scranton girl who grew up in a trailer park can make it, so can you. • What you believe about yourself will either murder your chances or save your life. So why not believe something good? • You don't need a high-ranking job title to be authorized to contribute. You just need to contribute. • Be your own authority. Authority only works as long as you trust that someone smarter than you is making the rules. • The way you become a force is by being the most radically real version of yourself that you can be. • You only have 12 fucks a day to give, so use them wisely.