Suchergebnisse

This title is endorsed by Cambridge Assessment International Education to support the full syllabus for examination from 2020. Reinforce learning and deepen understanding of the key concepts covered in the latest syllabus; an ideal course companion or homework book for use throughout the course. - Develop and strengthen skills and knowledge with a wealth of additional exercises that perfectly supplement the Student's Book. - Build confidence with extra practice for each lesson to ensure that a topic is thoroughly understood before moving on. - Build a strong understanding of the main events of the course and the confidence to know how to use this knowledge. - Keep track of students' work with ready-to-go write-in exercises. - Save time with all answers available in the Online Teacher's Guide

Presentación -- Abreviaturas -- Lección 1. Introducción al sistema tributario español -- I. Introducción -- II. La distribución territorial del poder tributario. El sistema tributario autonómico y local -- III. La clasificación de los impuestos estatales en atención a la capacidad económica gravada -- 1. Los impuestos directos -- 2. Los impuestos indirectos -- Lección 2. El Impuesto sobre la Renta de las Personas Físicas -- I. Elementos estructurales -- 1. Naturaleza, objeto y características -- 2. El hecho imponible del IRPF -- 3. Las rentas exentas -- 4. El sujeto pasivo del IRPF -- 5. El período impositivo y el devengo en el IRPF -- 6. La imputación temporal de las rentas -- II. La determinación de la renta sometida a gravamen -- 1. Determinación de la base imponible y liquidable -- 2. Los rendimientos del trabajo -- 3. Los rendimientos del capital -- 4. Los rendimientos de actividades económicas -- 5. Las ganancias y pérdidas patrimoniales -- 6. Las reglas especiales de valoración -- 7. Los regímenes especiales. En particular, las imputaciones de renta -- III. La liquidación del impuesto -- 1. Clases de renta -- 2. La integración y compensación de rentas positivas y negativas -- 3. La base imponible general y del ahorro -- 4. La base liquidable general y del ahorro -- 5. La determinación de la cuota íntegra del IRPF -- 6. El mínimo personal y familiar -- 7. Especialidades aplicables en los supuestos de anualidades por alimentos a favor de los hijos -- 8. El gravamen complementario a la cuota íntegra estatal -- 9. Las deducciones -- 10. La determinación de la cuota líquida -- 11. La cuota diferencial. Reducciones de la cuota líquida total -- 12. La determinación de la cantidad a pagar o a devolver -- 13. La tributación familiar -- 14. La obligación de declarar -- Lección 3. El impuesto sobre sociedades -- I. Elementos estructurales

Im Rahmen des Transparenzrichtlinie-Umsetzungsgesetzes fügte der deutsche Gesetzgeber im Jahr 2007 mit § 331 Nr. 3a HGB eine neue Strafnorm auf dem Gebiet des Bilanzstrafrechts ein. Durch diese wurde die Abgabe eines unrichtigen »Bilanzeids« zum Jahres- und Konzernabschluss sowie zum Lage- und Konzernlagebericht von den gesetzlichen Vertretern von Kapitalgesellschaften unter Strafe gestellt. Seit ihrem Inkrafttreten wirft diese Strafnorm zahlreiche Fragen auf. Insbesondere wird vor dem Hintergrund, dass die unrichtige Rechnungslegung bereits seit jeher unter Strafe gestellt ist, in der Fachliteratur intensiv über den Anwendungsbereich von § 331 Nr. 3a HGB diskutiert. Eine klärende Gerichtsentscheidung steht bis heute aus. -- Die Arbeit behandelt sämtliche für Wissenschaft und Unternehmenspraxis bedeutsamen Fragestellungen rund um den Bilanzeid. Unter anderem forschte der Verfasser mehrere Monate lang an der University of California in Berkeley, um sich mit dem US-amerikanischen Bilanzrecht und Bilanzstrafrecht vertraut zu machen, dessen Modernisierung durch den »Sarbanes-Oxley Act of 2002« gewissermaßen den Grundstein für die innerdeutsche Gesetzgebung darstellt. Eine unter den Finanzvorständen sämtlicher im DAX, MDAX und SDAX gelisteten Unternehmen durchgeführte Fragebogen-Untersuchung rundet die Darstellung ab. -- Ausgezeichnet durch die Rechtswissenschaftliche Fakultät der Universität zu Köln mit dem CBH-Promotionspreis 2014.

Paper 1: San Francisco Peak: a plea to protect. This is a study done for the Plateau Sciences Society. It lists names of people (residing in the eastern part of Navajo-land) and their personal opinions. It gives an account on the importance the mountain ha

The author, writer and filmmaker Neil Hollander has been having a successful career for more than three decades. He's been author of several books for kids and more books that serve as a manuals for surviving on open sea. With his latest books Hollander has been advocating for world peace and bringing closer to the public the horrific life of people living under military regime in Burma. He is also active as a public speaker covering these and similar subjects. As a filmmaker Hollander started his career back in 70's when together with Harald Mertes went on a voyage around the Ocean on a sailing boat, Spending three years on this trip he visited many places and learned many things about life on sea. Later he documented these finding in his book, which he also used as a screenplay for his awarded documentary film The Last Sailors: The Final Days of Working Sail. The film is hosted by Orson Welles who in this classic documentary film tells the story of the men who, with their ancient craft, still harness the wind and the sea for their livelihood. The film includes stories from people living all over the world, including countries like Egypt, Bangladesh, Indonesia, Brazil, Costa Rica and other places. Hollander is artist that is best known for his exhibitions hosted in collaboration with some world-recognized museums and art schools. In his career he has worked with the Smithsonian, the Deutsches Museum and the Jim Thompson House in Bangkok. Lately his project are publicly visible at his portfolio at Rhode Island School of Design (RISD). Projects worth mentioning as one of the best in his portfolio include Hollander's Nobel Voices, Neil Hollander Burma A Human Tragedy, Birds of Passage, H for Hunger, to name a few.

This thesis critically analyzes the H-2C temporary worker program (TWP) that was part of the 2006, Senate-approved Comprehensive Immigration Reform Act. Employer opinions and lessons from past U.S. TWPs are presented, resulting in recommendations for changing H-2C's design in order to maximize its potential as a core component of future immigration reform in the United States. The paper finds that small businesses, which comprise the majority of the businesses in the United States, and are among the heaviest users of foreign labor, consider the 2006 H-2C program to be unaffordable. Policy makers must redesign H- 2C to be affordable for small businesses while still offering an effective system for protecting domestic worker interests. The paper concludes that the best means to achieve both program affordability for small businesses and effectual domestic worker protections is likely a user -friendly, electronic program process