Big Data has attracted much attention. Many examples are given in the news how new data-driven applications and algorithms provide new insights, enable more effective and efficient operation, and support experts in a wide variety of application domains. This suggests that getting value out of data is easy, but practitioners in the field know better. Obtaining novel, actionable insights from la…
For almost 15 years, I wrote for the Special Issues section of the Hollywood Reporter, writing about the effects of digital technologies on the media indus- tries. In the course of that reporting, I interviewed virtually all of the executives who were guiding the major media and entertainment companies through the choppy waters of a new media landscape. They were called upon to address …
An up-to-date response to the trend toward teaching corporate tax and partnership tax in a consolidated course, the 7th edition incorporates the Inflation Reduction Act of 2022 and updates, expands, and clarifies the prior edition. The 7th edition continues to use a unique mix of cases and rulings focusing on tax issues in a business planning context. The creative, student-friendly structure in…
How to Implement Market Models Using VBA makes solving complex valuation issues accessible to any financial professional with a taste for mathematics. With a focus on the clarity of code, this practical introductory guide includes chapters on VBA fundamentals and essential mathematical techniques, helping readers master the numerical methods to build an algorithm that can be used in a wide rang…
It is 2021 and it is hard to find a person who hasn’t heard about Ransomware, as the number of Ransomware attacks is growing exponentially. But how much do you know about these attacks? The book that you have just opened contains not only a comprehensive collection of Ransomware attacks and their history. It goes much deeper.
Taxation is becoming more and more relevant for firms’ and managers’ decisions, mainly due to the impacts of Taxation on firms’ and projects’ performance, profit- ability, and value. This book provides an introductory overview of Taxation in the fields of Finance and Accounting. It covers several fundamental topics of Taxation, such as income, corporate and value-added Tax, tax …
The financial markets have undergone massive changes over the centuries that business, commerce, trading and finance have been part of life. That change accelerated through the latter part of the twentieth century and continues today. Considering that everything which occurs in the financial markets has an effect on us all, the actual workings of the financial markets remain to many somewh…
A robust and effcient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax adm…
Internet adalah produk kebudayaan, dan sudah semestinya internet digunakan manusia untuk menghasilkan kehidupan yang berbudaya. Namun bak pisau bermata dua, internet sejatinya hanyalah alat yang dapat memberikan dampak positif maupun negatif tergantung pada cara dan tujuan penggunaannya. Dalam era digital saat ini, beragam informasi semakin merasuk hingga ke gawai setiap orang, baik dihar…
At a time when China is becoming more central in a globalizing world economy, business managers as well as scholars from outside China increasingly feel the importance of understanding the thoughts and views of Chinese leadership and management. As one of the oldest civilizations in the world, and with the largest population, China has produced internationally known statesmen, philosophers…
According to a report published by the World Health Organization in 2020,1 preventable environmental risks cause about a quarter of all deaths and disease burden worldwide, and at least 13 million deaths occur yearly. Air pollution, one of the most significant risks posed to health, causes 7 million preventable deaths annually; worse, more than 90% of people breathe polluted air.
Barack Obama’s leadership practices and principles have made him one of the most distinguished leaders of recent years. Over the course of his exceptional career, Obama has developed and refined outstanding leadership practices and skills that have helped pave his path to success. A master of the craft of leader- ship, Obama has transcended traditional divisions of ethnicity, socioe…
The fi fth edition was published in 2016, nearly four years ago. There have been few fundamental changes to the tax legislation relating to reorganisations and reconstructions in that period, but there have been four Finance Acts, tax devolution to Wales and Northern Ireland, LBTT developments in Scotland, and a number of new decided cases. We have also added new material on taxadvantaged …
Principles of Taxation for Business and Investment Planning is a unique approach to the subject of taxation. This text is designed for use in introductory tax courses included in either undergraduate or graduate business programs. Its objective is to teach students to recognize the major tax issues inherent in business and financial transactions. The text focuses on fundamental concepts, t…
South-Western Federal Taxation (SWFT) is the most trusted and best-selling series in college taxation. We are focused exclusively on providing the most useful, comprehensive, and up-to-date tax texts, online study aids, tax preparation tools, and research tools to help instructors and students succeed in their tax courses and beyond.
Emphasizing a hands-on approach to tax education, every concept introduced in Fundamentals of Taxation includes meaningful exercises that allow students to reinforce what they are learning. This book is designed to not only expose beginning tax students to tax law, but to also teach the practical intricacies involved in the preparation of a tax return
The produce of the earth—all that is derived from its surface by the united application of labour, machinery, and capital, is divided among three classes of the community; namely, the proprietor of the land, the owner of the stock or capital necessary for its cultivation, and the labourers by whose industry it is cultivated. But in different stages of society, the proportions of the who…
The last few years have seen a lot of activity within the Nordic mining industry. New mines have opened, but there have also been cases of bank- ruptcies. Heightened activity has in turn led to discussions on the role of legislation and taxation in ensuring that mining contributes to sustainable development. At the same time, a number of voluntary sustainability initi- atives have appeared…
Poverty and achieve sustainable and inclusive growth and development.3 In 2002 representatives from 109 countries assembled under UN auspices in Monterrey, Mexico, to address the challenges of financing achievement of the MDGs adopted just two years before. Acknowledging that there would be a dramatic shortfall in resources required to achieve MDGs, the resulting Monterrey Consensus set ou…
From the amount of bad academic economics that is published, I had until recently concluded that no good piece of work would have difficulty in reaching the public. So I was somewhat alarmed to discover myself, as one of the managing editors of the Journal of Development Studies, with many more good contributions awaiting publication than could be published given the present size and freq…