A Fair Share of Tax
This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen'...
Taxation in European Union
This book provides a comprehensive and systematic overview of the main topics of taxation in European law. The sequence of arguments follows an institutional logic, respecting the academic tradition of tax law. It first outlines the general framework of EU institutions, with a particular focus on the set of regulations regarding taxation with refer...
Computer Vision Metrics
Computer Vision Metrics provides an extensive survey and analysis of over 100 current and historical feature description and machine vision methods, with a detailed taxonomy for local, regional and global features. This book provides necessary background to develop intuition about why interest point detectors and feature descriptors actually work, ...
Institutional Reform for Innovation and Entrepreneurship
The authors of this book advise the economies of the European Union to become more entrepreneurial in promoting innovation and economic growth. The authors propose a reform strategy with respect to several aspects to achieve this goal. Starting with the rule of law and the protection of property rights; the tax system; the authors deal with regulat...
Biodiversity Conservation and Phylogenetic Systematics
Phylogenetic diversity is now a key concept for biodiversity conservation due to its link to option value, evolutionary potential and to the possibility of guiding conservation across scales. Present facilities for obtaining molecular sequences and metagenomes are powering this research field, rendering available detailed information of phylogeneti...
Practical Economics
In this book, Nika Gilauri reveals his formulas for government reform and economic recovery, including how to fight against corruption, reform fiscal policy and tax systems, privatize state-owned enterprises, build a welfare system for those most in need, create a competitive education and healthcare system, and streamline procurement. All formulas...
Intermediate Financial Accounting Volume 2
Intermediate Financial Accounting Volume 2 developed in collaboration by Athabasca University and Lyryx, is intended for the second of two in Intermediate Financial Accounting courses. It presumes that students have already completed the Introductory Financial Accounting, and the first Intermediate Financing Accounting course. The textbook reflects...
Estimating Illicit Financial Flows
Illicit financial flows constitute a global phenomenon of massive but uncertain scale, which erodes government revenues and drives corruption in countries rich and poor. In 2015, the countries of the world committed to a target to reduce illicit flows, as part of the UN Sustainable Development Goals. But five years later, there is still no agreemen...
Pragmatic Philanthropy
This cutting edge text considers how Asian philanthropists and charitable organizations break with Western philanthropic traditions and examines the key traits and trends that make social investment in Asia unique. Based on 30 case studies of excellent social delivery organizations (SDOs) and social enterprises as well as interviews with ultra-high...
The Crisis for Young People
This book provides an original and challenging analysis of one of the most pressing social issues of our times: intergenerational inequality. Based on recent mixed-method research, it explores the extent and scope of generational divides through an up-to-date analysis of the changing opportunities for young people in Britain across different life d...
Formalizing the Shadow Economy in Serbia
The main objective of this book is to develop a strategy and policy measures to enhance the formalization of the shadow economy in order to improve the competitiveness of the economy and contribute to economic growth; it explores these issues with special reference to Serbia. The size and development of the shadow economy in Serbia and other Centra...
Swiss Public Administration
Swiss citizens approve of their government and the way democracy is practiced; they trust the authorities and are satisfied with the range of services Swiss governments provide. This is quite unusual when compared to other countries. This book provides insight into the organization and the functioning of the Swiss state. It claims that, beyond poli...
Biological Invasions in South Africa
This open access volume presents a comprehensive account of all aspects of biological invasions in South Africa, where research has been conducted over more than three decades, and where bold initiatives have been implemented in attempts to control invasions and to reduce their ecological, economic and social effects. It covers a broad range of the...
Stochastic Discounted Cash Flow
This free book discusses firm valuation, which is of interest to economists, particularly those working in finance. Firm valuation comes down to the calculation of the discounted cash flow, often only referred to by its abbreviation, DCF. There are, however, different coexistent versions, which seem to compete against each other, such as entity app...
Bats in the Anthropocene: Conservation of Bats in a Changing World
This book focuses on central themes related to the conservation of bats. It details their response to land-use change and management practices, intensified urbanization and roost disturbance and loss. Increasing interactions between humans and bats as a result of hunting, disease relationships, occupation of human dwellings, and conflict over fruit...
Handbook of Pathogens and Diseases in Cephalopods
The aim of this book is to facilitate the identification and description of the different organs as well as pathogens and diseases affecting the most representative species of cephalopods focussed on Sepia officinalis, Loligo vulgaris and Octopus vulgaris. These species are valuable 'morphotype' models and belong to the taxonomic groups Sepioidea, ...
The Economy as a Complex Spatial System
This collected volume represents the final outcome of the COST Action IS1104 "The EU in the new complex geography of economic systems: models, tools and policy evaluation".Visualizing the EU as a complex and multi-layered network, the book is organized in three parts, each of them dealing with a different level of analysis: At the macro-l...
The Ecological Scarcity Method for the European Union
This report transfers the Ecological Scarcity Method (ESM) to the EU and its 28 member states. It provides a powerful tool for unbiased environmental assessments in enterprises and surveys the current impacts and the targets published by environmental authorities, specifically the European Environment Agency. ESM assesses environmental impacts of m...
The Making of Islamic Heritage
Offering key insights into critical debates on the construction, management and destruction of heritage in Muslim contexts, this volume considers how Islamic heritages are constructed through texts and practices which award heritage value. It examines how the monolithic representation of Islamic heritage (as a singular construct) can be enriched by...
Understanding Risks and Uncertainties in Energy and Climate Policy
This book analyzes and seeks to consolidate the use of robust quantitative tools and qualitative methods for the design and assessment of energy and climate policies. In particular, it examines energy and climate policy performance and associated risks, as well as public acceptance and portfolio analysis in climate policy, and presents methods for ...
The Entrepreneurial Society
This book builds on the European Union's (EU) Horizon 2020 project 'Financial and Institutional Reforms for an Entrepreneurial Society' (FIRES). The authors outline how Europe can move towards more inclusive, innovative and sustainable growth through reforms that will rekindle its entrepreneurial spirit. Based on decades of research and countless d...
Has Latin American Inequality Changed Direction?
This book brings together a range of ideas and theories to arrive at a deeper understanding of inequality in Latin America and its complex realities. To so, it addresses questions such as: What are the origins of inequality in Latin America? How can we create societies that are more equal in terms of income distribution, gender equality and opportu...
Cost and Revenue Overruns of the Olympic Games 2000–2018
In this book the cost and revenue overruns of Olympic Games from Sydney 2000 to PyeongChang 2018 from eight years before the Games to Games‐time are investigated to provide a base for future host cities. The authors evaluated the development of expenditure and revenues of the organizing committees to operate the event, and the investment of taxpa...
Saving for Development
Why should people - and economies - save? This book on the savings problem in Latin America and the Caribbean suggests that, while saving to survive the bad times is important, saving to thrive in the good times is what really counts. People must save to invest in health and education, live productive and fulfilling lives, and make the most of thei...
Tobacco Control Policy in the Netherlands
Governments have known since the 1960s that smoking results in irreversible health damage. This book examines why governments have done so little to combat this when they have been aware of the problem and its solutions for decades. What are the strategies and decisions that make a difference, given that policy environments are often not conducive ...
Norwegian Shipping in the 20th Century
This book discusses how Norwegian shipping companies played a crucial role in global shipping markets in the 20th century, at times transporting more than ten per cent of world seaborne trade. Chapters explore how Norway managed to remain competitive, despite being a high labour-cost country in an industry with global competition. Among the feature...
White-Collar Crime in the Shadow Economy
This book examines the magnitude, causes of, and reactions to white-collar crime, based on the theories and research of those who have uncovered various forms of white-collar crime. It argues that the offenders who are convicted represent only 'the tip of the iceberg' of a much greater problem: because white-collar crime is forced to compete with o...
Bird Species
The average person can name more bird species than they think, but do we really know what a bird "species" is? This book takes up several fascinating aspects of bird life to elucidate this basic concept in biology. From genetic and physiological basics to the phenomena of bird song and bird migration, it analyzes various interactions of b...
Built on Value
This book presents the concept of value as the central component to success and longevity of the global ICT industry player, Huawei. It provides examples of how Huawei focuses on customers to pursue sustainable and profitable growth rather than focusing on capital market valuation, which is a familiar scenario among Western companies. It is the bus...
The Jingshan Report
The Jingshan Report is a collection of research papers on key issues for China's financial opening, including reform of the RMB exchange rate regime, management of cross-border capital flows and financial support for the Belt and Road Initiative. Authored by leading experts in the relevant fields, the report examines the evolution, current status a...
Software Above the Level of a Single Device
When considering "the Internet of Things," it's easy to miss the bigger pattern: we are no longer just building software for individual devices, but creating networks of intelligence and action that make it possible to completely rethink how we organize work, play, and society itself. This report provides the complete text of Tim O'Reilly...
Infrastructure and Economic Growth in Asia
Public spending on infrastructure plays an important role in promoting economic growth and poverty alleviation. Empirical studies unequivocally show that under-investment in infrastructure limits economic growth. At the same time, numerous other studies have shown that investment in infrastructure can be an effective tool in fighting poverty reduct...

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