David Smith

Hong Kong Taxation: Law and Practice is an annually-produced, professionally-targeted guide to the Hong Kong tax system. The volume explains in detail the three main tax categories of the Inland Revenue Ordinance: property tax, salaries tax, and profits tax. Covering all relevant legislation and illustrated with real-life examples and case studies, this popular resource continues to be the standard text for the most recent and critical information on Hong Kong taxation law.

Kids' Club Letters provides an innovative approach to group psychotherapy for school-aged children who experience a range of social and emotional problems. A narrative therapy approach is adapted, taking the form of letters written by the therapist in the voice of a child who is asking for advice about interpersonal or emotional problems. The child in the letter is asking for guidance from the participants in the group. These letters were devised and written for the purpose of structuring responses in group psychotherapy, allowing the participants to address relevant issues for them individually and at the group level. The children in the groups had previously experienced difficulty discussing these issues spontaneously. Hence the 'Dear Group' letter format was born. The children did not know that the therapist had written the letters.

This is a comprehensive, practical and easy-to-understand guide that explains, in detail, all the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax - and all of the related legislation in connection with the administration, assessment and collection of these taxes.Chapters covering Stamp Duty and the international aspects of Hong Kong tax are included to make the book a more comprehensive source of information for students, investors and business people. The book provides numerous practical examples and tax cases to illustrate the meaning of Hong Kong's tax law and its practice. In addition, there are appendices covering related tax matters, statements of practice, etc. and tables of tax cases and statutes indexed to the text.To complete its all-round usefulness, the text is further cross-referred to the more important Board of Review decisions and to relevant sections of the Inland Revenue Ordinance, Stamp Duty Ordinance and Estate Duty Ordinance. Changes in Hong Kong taxation law are becoming more regular and more complex. This edition fully deals with all changes up to July 2008.

This book Implementing Metrics for IT Service Management? provides a measurement framework which is based on a continuous improvement lifecycle. The measurement framework is aligned with the IT Infrastructure Library (ITIL(r)) set of best practices. The framework is compatible with the Control Objectives for IT (CobiT(r)) framework and supports ISO/IEC 20000 standards for IT Service Management.This book also provides the basic concepts around measurements for business/IT alignment, achieving compliance and driving operation excellence. Where possible, examples, case studies and check lists have been included along with a scorecard accelerator software tool to further improve the learning experience and accelerate the adoption of measurements.The goal of this book is to provide the reader with a measurement framework to align IT with the business objectives to create value through continuous improvements. This book is complimentary to the book Metrics for IT Service Management? also published by Van Haren Publishing.

Acquisitions have a poor record of creating value for shareholders. Some even bankrupt the acquiring company. Why is this? This title makes sure that you get it right. By following ten key steps you can ensure that you get real value from your acquisitions.

A gifted adolescent finds an alien Device and intuits its function, bringing excitement and wonder to his life and to the lives of many others. But his own failings and weaknesses cause a dark side to all of it as well. He learns that as exciting as it is to control the Device, it is even more important to first learn to control himself. The story is a satisfying adventure for technical types of all ages.

The story of General George Washington and the Continental Army's first major campaign, in a slimm detailed volume.General Sir William Howe's New York campaign gave the British their best chance of destroying the Continental Army and George Washington's resistance to colonial power. Howe succeeded in dividing the Continentals, defeated them on Long Island and forced Washington to retreat to Brooklyn Heights. Under siege there, Washington successfully crossed the East River to Manhattan but soon had to fall back on Harlem Heights.After a few weeks Howe forced the Continentals north to White Plains and defeated them again. However, he allowed Washington to withdraw and preserve his army when a more aggressive pursuit could have ended the war. Instead, with the British army rapidly weakening and facing huge manpower shortages, Washington emerged from a succession of defeats to produce what was ultimately a war-winning strategy.The author provides fascinating insights into a unique campaign in which a string of British victories ultimately led to failure and defeat.

Hong Kong Taxation: Law and Practice 2006-07 is a professional book on Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance - Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included to make the book a more comprehensive source of information for readers. This edition fully deals with all changes in Hong Kong taxation law up to July 2007. A Chinese translation of this edition by Ayesha Macpherson is also available.

Based on some of the most interesting research of the last ten years, this book discusses effective practice in work with persistent young offenders. It contrasts two major evaluations of projects for juvenile offenders, one of which was successful and the other less so. The projects, Freagarrach and CueTen, were funded by The Scottish Office and the Scottish Executive. Freagarrach was evaluated over five years from 1995 and CueTen over three years (its entire lifespan) from 1996. This book makes the findings of these projects available to a wider readership, setting them in a wider discursive framework than is appropriate in a government report. The authors identify the factors that made Freagarrach a more successful project than CueTen, arguing that an understanding of these factors is important in drawing general conclusions from the experience of the two projects, and that this is particularly the case because some of these factors have received little attention in recent discussions of 'what works' in community-based programmes for offenders. This is a detailed and thorough study of work with juvenile offenders, which will be of particular value to those interested in less punitive approaches. It will be of interest both to practitioners and to academics in criminology, social policy and social work.

For Christians, the retreat from Jerusalem after the crucifixion and the loss of hope of the two walkers to Emmaus seems to parallel so many aspects of the post-Christendom context, and helps to make sense of what is otherwise baffling for many.

Riding on the wave of his victory at Atlanta, Union General W. T. Sherman abandoned his supply lines in an attempt to push his forces into Confederate territory and take Savannah. During the entirety of their 285-mile 'March to the Sea,' the army lived off the land and destroyed all war-making capabilities of the enemy en route. Despite the vilification that this brutal tactic earned him, the march was a success. Supported by contemporary photographs, detailed maps, bird's eye views, and battlescene artwork, this title explores the key personalities, strategies, and significant engagements of the march, including the battles of Franklin and Nashville, and the ultimate fall of Savannah to the Union, to provide a detailed analysis of the campaign that marked the 'beginning of the end' of the American Civil War.

Hong Kong Taxation: Law and Practice 2006-07 covers the Hong Kong tax system. It explains in detail the taxes under the Inland Revenue Ordinance-Property Tax, Salaries Tax and Profits Tax. Two chapters covering Stamp Duty and Estate Duty are also included.

Society holds a popular perception that links children in public care with criminal activity, but this connection is largely assumed. This book addresses the lack of evidence supporting this potentially damaging assumption.It begins by analysing past research, critically examining current policy and combining theoretical insights from the disciplines of childcare and criminology in order to form a theoretical framework for research. The empirical evidence of thirty-nine interviews with young people who have been through the care system is then drawn upon to highlight key findings and conclusions about the relationship between care and crime, and the implications towards current policy. Addressing issues such as:the residential care experiencedeveloping secure attachments in the context of careexperiences of educationlife after care,these powerful examples show the flaws, failures and successes of the various childcare services by offering insight into the reality of young peoples experiences.This book is highly relevant to new legislation and the current political agenda, and will prove an eye-opening read for policymakers and practitioners in the fields of child care and criminology, social workers, and students of social work, social policy and criminology.

This book describes how the analysis of the trace gases in exhaled breath can be used for non-invasive clinical diagnosis of disease and for monitoring the effectiveness of therapy. This approach offers an important addition to the diagnostic techniques available to medicine, having the advantage that on-line breath analysis can provide information to the clinician immediately and thus facilitate rapid diagnosis and treatment. The book is a compilation of contributions to a conference held in Dornbirn, Austria, 23-26 September 2004 on various aspects of this new topic. Written by the foremost workers in the field, it will provide clinicians and others in the medical fraternity with an up-to-date summary of the status of the subject. The wide scope of the chapters ranges from descriptions of the analytical methods that are available, through the use of breath analysis in the study of physiological phenomena, to the identification of biomarkers of particular injury and disease.The proceedings have been selected for coverage in:

Mutually Beneficial tells the story of the evolution of The Guardian Life Insurance Company of America, one of the most important life and health insurers in the history of the U.S. economy and life insurance industry. Relying on exclusive access to the company's archives, interviews with its current executive officers, the public record, and scholarly articles and monographs, Robert E. Wright and George David Smith provide a strategic analysis of Guardian, from its founding to its standing in the insurance world today. Mutually Beneficial also describes the origin of Guardian's distinctive approach to business—its corporate culture and policy—and how these principles flow from the ethical and business precepts of its founders. By rigorously attending to its policyholders as a matter of practice as well as principle, Guardian has long been one of the most consistently profitable life insurance firms as measured by return on net wealth. This unique history will be of interest to anyone in the insurance business, as well as financial and economic professionals.

This is a full account of Siva’s Dance of Bliss, which has become a popular symbol in the West for Hinduism and Eastern Mysticism. Siva is one of the two main gods of Hinduism, and his worshippers comprise half of all Hindus. Siva’s Dance of Bliss is based on a remarkable Sanskrit poem written by Umapati Sivacarya, Saiva theologian and temple priest in Cidambaram, South India, in the fourteenth century. Starting with the bronze image of Nataraja, King of Dancers, thereafter the Cidambaram temple, its myth and its priests are viewed in the light of the poem. Umapati’s Saiva theology is discussed in relation to his life and also in relation to Vedanta and yoga. The iconography and mythology of the Goddess and of other forms of Siva provide necessary perspective. Art from Cidambaram and neighbouring sites illuminates the text.