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The Bassoon
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Normativity and Empirical Research in Theology
The idea for this volume originates from the first meeting of the International Society of Empirical Research in Theology (ISERT) in 2002 at the Radboud University Nijmegen. In this volume, researchers and academics from South Africa, Great Britain, Switzerland, Germany and the Netherlands debate about the fundamental question of the role of theological normativity in empirical research in theological fields. In fourteen contributions this book would like to illuminate the significance of this central topic for the discipline of practical theology. The first part of the book provides a discussion about the empirical character of practical theology and the consequences for scientific research in theological fields. The second part deals with the normative implications of empirical research. It is shown with the help of concrete research projects that empirical research is possible in practical theology and that theology works normatively in empirical research.
Introduction to Transfer Pricing
Transfer pricing refers to the pricing of cross-border intercompany transactions. Transfer prices influence the tax base of multinational enterprises, and thus also the fiscal revenues of the countries where they are doing business. The importance of transfer pricing has significantly expanded over time and culminated with the work of the OECD on Base Erosion and Profit Shifting (BEPS). With the globalisation of business activities, the need for States to prevent tax avoidance, and the risk of double taxation faced by multinational enterprises, transfer pricing has become a key question for multinational enterprises and tax administrations alike. Introduction to Transfer Pricing intends at p...
The Saqqara Necropolis through the New Kingdom
This book is the first comprehensive monographic treatment of the New Kingdom (1539–1078 BCE) necropolis at Saqqara, the burial ground of the ancient Egyptian city of Memphis, and addresses questions fundamental to understanding the site’s development through time. For example, why were certain areas of the necropolis selected for burial in certain time periods; what were the tombs’ spatial relations to contemporaneous and older monuments; and what effect did earlier structures have on the positioning of tombs and structuring of the necropolis in later times? This study adopts landscape biography as a conceptual tool to study the long-time interaction between people and landscapes.
The Bassoon
This welcome volume encompasses the entire history of the bassoon, from its origins five centuries ago to its place in twenty-first-century music. James Kopp draws on new archival research and many years' experience playing the instrument to provide an up-to-date and lively portrait of today's bassoon and its intriguing predecessors. He discusses the bassoon's makers, its players, its repertory, its myths, and its audiences, all in unprecedented detail. The bassoon was invented in Italy in response to the need for a bass-register double-reed woodwind suitable for processionals and marching. Composers were quick to exploit its agility and unique timbre. Later, during the reign of Louis XIV, t...
Escape from Teaching
This text is a call to action. The title Escape from Teaching may sound a bit like an imperative. However, much of the recent findings from educational and brain research, especially regarding the potential benefits of informal and self-structured learning, are never realized in educational practice. It is time to ask: What did we really learn from all those years that we spent in instructional and often insulting contexts? What have we got to show from our formal education and what can we become as a result of this experience? What do we forget in such contexts and did it deprive us of our self-confidence and self-structuring skills? What consequences are associated with seeking and testing can equip us with permanent skills and abilities? How could educational institutions change to become places for successful self-directed skills development? And, how can we, as individuals and as a society, develop the potential that rests within us all?
Cognitive principles, critical practice: Reading literature at university
This enquiry into the principles and practice of reading literature brings together insights from cognitive studies, literary theory, empirical literature studies, learning and teaching research and higher education research. Reading is conceptualised as an active process of meaning-making that is determined by subjective as well as contextual factors and guided by a sense of purpose. This sense of purpose, part of a professional and conscious approach to reading, is the central element in the model of reading that this study proposes. As well as a conceptual aim, this model also has pedagogical power and serves as the basis for a number of critical and creative exercises geared towards developing literary reading strategies and strategic reading competences in general. These activities demonstrate how the main tenets of the study can be put into practice within the context of a particular institution of higher education.
Justice, Equality and Tax Law
An in-depth analysis of the specific aspects of justice, equality and tax law "Justice, Equality and Tax Law" is a topic that is both old and new at the same time. Even if the society changes, the demands that tax needs to be just and equal seem to be immutable. What changes, of course, is the perception of the content of those demands. International taxation post-BEPS has been fraught with new challenges that warranted urgent responses. These challenges were mainly provoked by the unprecedented rise of the digital economy which truly marked a change in the way business is conducted, how value is created, and how goods and services are produced and consumed. Digitalization, in turn, had repe...
CJEU - Recent Developments in Value Added Tax 2022
The most important and recent judgments of the CJEU Considering the ever-increasing importance of indirect taxation as a source of revenue for governments, the intensifying complexity of the legal framework, and the proliferating number of countries adopting indirect taxation, it is essential to scrutinize how the law is applied in practice. The primary driving force in this area is, undoubtedly, the Court of Justice of the European Union. This book analyses selected topics (e.g., fighting VAT fraud, obligations imposed on digital platforms, taxable person, taxable transactions, place of supply, taxable base and rates, exemptions, and deductions) by examining the most prominent and recent judgments of the Court of Justice of the European Union. Experts from all over the world, not just from academia but also government and judiciary representatives, as well as tax practitioners, have provided their input and helped us compile what is an informative and worthy read for anyone dealing with indirect taxation on a professional basis.
Tax and Technology
The challenges and opportunities of new technologies in the tax field Technological developments induced major reforms in the regulatory international and domestic tax landscapes as well as in the developments in the use of technology by tax administrations and taxpayers. New technology, especially the innovations in virtual asset-light cross-border business organizations, data analytics, service and process automation, on one hand, disrupted the well-established legal tax principles and rules and, on the other, stimulated informed data-driven and structured solutions in tax compliance. Technological advances affected nearly every area and each aspect of taxation: Direct tax regulations, ind...
