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Filey has been a popular holiday destination. This volume presents a collection of more than 200 photographs. It explores the decline of old Filey, the building of the elegant Crescent, the expanding seafront and the maturing new town, offering a look into the homes, work, hardships, lifestyles, pastimes and events of the resort.
Though often seen as the smaller twin of Manchester, Salford - its neighbour across the River Irwell - boasts a rich industrial heritage. Cotton and silk spinning and weaving in local mills attracted an influx of families and provided Salford with a strong economy. However, it was the completion of the Manchester Ship Canal in 1894 that triggered the town's development as a major inland port, and Salford expanded rapidly from a small market town into a major industrial metropolis. The population rose from 12,000 in 1812 to 70,244 within thirty years. By the end of the nineteenth century it had increased to 220,000, mostly housed in low-quality and overcrowded Victorian terraces, leading to chronic social deprivation. Salford at Work explores the life of Salford and its people, from pre-industrial beginnings through to the present day. In a fascinating series of contemporary photographs and illustrations, it takes us through the dramatic rise and fall of the textile industry and the town's role as a major inland port, the trauma of high unemployment between the wars, post-war industrial decline and into the twenty-first century, showing how this 'Dirty Old Town' has successfully transformed itself from one of the country's most deprived areas into a thriving post-industrial city.
These are the papers from the 8th Cambridge Tax Law History Conference held in July 2016. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes: Two papers focus on tax theory; one on John Locke and another on the impact of English tax literature in the Netherlands in the nineteenth century. Five deal with the history of UK specific interpretational issues in varying contexts - an ancient exemption, insurance companies, special contribution, the profits tax GAAR and capital gains tax. Two more papers consider aspects of HMRC operations. Another three focus on facets of international taxation, including treaties between the UK and European countries, treaties between the UK and developing countries and the UN model tax treaties of 1928. The book also incorporates a range of interesting topics from other countries, including the introduction of income tax in Ireland and in Chile, post-war income taxation in Australia, early interpretation of 'income' in New Zealand and a discussion of some early indirect taxes in India and China.
This new edition of Profit Planning is ideal for hotel, restaurant and licensed house managers as it focuses on profit planning, the major area of finance which the general manager needs to get to grips with. The practical aspects of day-to-day profit planning are emphasized, which means that the reader can understand the approach with the minimum of theory and technical jargon. The examples and illustrations used can easily be translated into all aspects of the hospitality industry, so this book has a wide appeal.Unit managers now have high levels of finance responsibility at an early stage in their career. This reflects the growth in strongly branded and market oriented chains of pubs and restaurants which need to achieve swift returns on their investments. The financial management skills expected of unit managers are therefore growing in sophistication and this new edition takes full account of this.
Top experts specializing in hospitality management have contributed articles to this new collection which explains recent developments in accounting and finance. The material is drawn from a combination of fieldwork and practical experience. The managerial emphasis means that the content is fully relevant internationally and not constrained by the legal framework of different countries. Accounting and Finance provides an overview of: *analysis and evaluation of performance *planning methods and techniques *financial information and control *financial management. It also shows how operational analysis can be used as a management tool to improve performance. Techniques for predicting the financial success or failure of hotels are suggested. Research into hotel companies in the US and Europe demonstrates key performance indicators used by hotel managers and financial executives. Other contributors explore the interface between accounting and marketing and human resource management and there is thorough coverage of financial strategy formulation. Readers will also find helpful the section on statistics in the analysis and prediction of cost behaviour in hotels. Contributors: Raymond Schmidgall (Michigan State University, USA); Debra J. Adams (Bournemouth University, UK); Professor Elisa S. Moncarz (Florida International University, USA); Richard N. Kron (Kron Hospitality Consulting, USA); Angela Maher (Oxford Brookes University, UK); Peter J. Harris (Oxford Brookes University, UK); Geoff S. Parkinson (BDO Stoy Hayward Chartered Accountants, UK); Paul Fitz-John (Bournemouth University, UK); Paul Collier (University of Exeter, UK); Professor Alan Gregory (University of Glasgow, UK); Tracy A. Jones (Cheltenham and Gloucester College of Higher Education, UK); Jacqueline Brander Brown (The Manchester Metropolitan University, UK); Nina J. Downie (Oxford Brookes University, UK): Catherine L. Burgess (Oxford Brookes University, UK); Ian C. Graham (Holiday Inn Worldwide, Belgium); Howard M. Field (International Hotel and Leisure Associates, UK); Professor Paul Beals (Canisius College, USA); Frank J. Coston (Pannell Kerr Forster Associates, UK).
These are the papers from the 2014 Cambridge Tax Law History Conference revised and reviewed for publication. The papers fall within six basic themes. Two papers focus on colonialism and empire dealing with early taxation in colonial New Zealand and New South Wales. Two papers deal with fiscal federalism; one on Australia in the first half of the twentieth century and the other with goods and services taxation in China. Another two papers are international in character; one considers development of the first Australia-United States tax treaty and the other development of the first League of Nations model tax treaties. Four papers focus on UK income tax; one on source, another on retention at source, a third on the use of finance bills and the fourth on establishment of the Board of Referees. Three papers deal with tax and status; one with the tax profession, another with the medical profession and a third with aristocrats. The final three papers deal with tax theorists, one with David Hume, another focused on capital transfer tax scholarship and a final paper on the tax state in the global era.
The Eleventh World Congress of the International Society for Heart Re search 1983 provided an opportunity to review some of the growing points in our knowledge of the structure and function of the myocardium. Those at the meeting will recall how London suddenly went tropical. Yet aseries of scintillating reviews held over six hundred scientists captive in the lecture halls of Imperial College. There were sessions on nuclear magnetic reso nance, the molecular basis of electrophysiology, calmodulin, protein syn thesis and degradation, oxygen free radicals, the structural components of the myocyte, sarcolemmal sodium exchange, and the influence of lipids on membranes. Here we have gathered together, as quickly as possible, a number of the presentations of the speakers invited to the symposia. They give, we believe, a striking picture ofthe diversity oftechnology and scientific enquiry which underlies this immensely active domain of modern cardiology. If only our clinical colleagues were more aware of it! Peter Harris Philip A. Poole-Wilson London v Contents Evolution, Cardiac Failure, and Water Metabolism: Presidential Address . . . . . . . . . . . . . . . . . . .
This book was first published in 2006. Many common law countries inherited British income tax rules. Whether the inheritance was direct or indirect, the rationale and origins of some of the central rules seem almost lost in history. Commonly, they are simply explained as being of British origin without more, but even in Britain the origins of some of these rules are less than clear. This book traces the roots of the income tax and its precursors in Britain and in its former colonies to 1820. Harris focuses on four issues that are central to common law income taxes and which are of particular current relevance: the capital/revenue distinction, the taxation of corporations, taxation on both a source and residence basis, and the schedular approach to taxation. He uses an historical perspective to make observations about the future direction of income tax in the modern world.
1987, Pretoria. Four young black men have just been arrested for a horrific string of political murders. There's no doubt that they're guilty of everything they're accused of - and more. But in a society riven by brutal repression and racial tensions, are they assassins or freedom fighters? Peter Harris is the lawyer called upon to defend them and, as he constructs his case to save them from the death penalty, he comes to understand the violence they encountered growing up in the townships and the chain of events that led them to join the ANC, undergo training at Zuma's camps in Angola, and return to their homeland to execute some of the apartheid regime's most notorious figures. Harris intercuts the story of their trial with flashbacks to the squad's operations and a deadly counterplot to reveal a campaign carried out with ruthless efficiency.