Taxation: 2012/13 Lecture 1 - The framework of UK taxation Lecturer: Sara Closs-Stacey FCCA CTA Email contact: abs614@bangor.ac.uk Essential text “Taxation –policy and practice 2012/13” Lymer and Oats. ACCA Paper F6 Taxation complete text FA2012 Course text can be obtained from: www.taxstudent.com ; amazon university bookshop and Kaplan publishing website. Outline of lecture Discuss historical background of taxation Main features of UK tax today Collection systems‚ legal framework and
Premium
The United Kingdom of Great Britain and Northern Ireland also known as United Kingdom or UK is a sovereign state located off north-western coast of Europe. It consists of four countries- Wales‚ Northern Ireland‚ Scotland and England. It is a constitutional monarchy with a parliamentary system. It has the world’s sixth largest economy by nominal GDP and eight largest economy by purchasing power parity. The country has been a permanent member of the United Nations Security Council since its first session
Premium United Kingdom Gender United Nations
social problems that hindered the country’s progress. Italy’s Liberal Governments during this period were generally very unsuccessful in dealing with these inherited and growing problems clearly contributing to the end of Liberalism in Italy. More so‚ the Liberal Government under the rule of Giolitti saw Italy progressing in some circumstances regarding the socio-economic concerns. Nonetheless‚ it is very comprehensible that the Liberal Governments lacked solving the problems that they faced. The
Premium Political philosophy Liberalism Sociology
The challenge faced by international students Since the world is now a global village‚ international students tend to look beyond their home countries for tertiary education. However‚ Europe and other western countries are preferred by other national students to acquire knowledge and break the English language barrier. In recent decades‚ the students from developing countries intend to understand the cultural aspects of European countries as well as acquire knowledge. Furthermore‚ this phenomenon
Premium English language Student University
he People Four countries make up the United Kingdom of Great Britain and Northern Ireland -- England‚ Scotland‚ Wales and Northern Ireland. Residents of any of these countries may be called "British." Use "English‚" "Scot" or "Scotsman‚" "Welsh" and "Irish" or "Northern Irish" only when certain of a person’s heritage. While the four countries share many customs‚ each has its own set of cultural nuances. In England‚ politeness‚ reserve‚ and restraint are admired. The English are courteous‚ unassuming
Free United Kingdom England English language
Michael E Porter’s Five Forces of Competitive Position Michael Porter’s famous Five Forces of Competitive Position model provides a simple perspective for assessing and analysing the competitive strength and position of a corporation or business organisation. Here is a brief introduction to Porter and his work in this space. American Michael Porter was born in 1947. After initially graduating in aeronautical engineering‚ Porter achieved an economics doctorate at Harvard‚ where he was subsequently
Premium Strategic management
E Business: Deliverable 4 An Analysis of the Online Dating Industry Total Pages : 35 CONTENTS PAGE 1. Introduction 3 2. Structure 4 3. Competition 5 4. Customers 7 5. People 11 6. Strategy 15 7. Regulations 18 8. Partners 21 9. Technology 25 10. Process 30 11. Conclusion 33 12. Future implications for the industry 35 13. Appendices
Premium Online dating service
but the threat from terrorism continues to be high The UK adheres to a democratic‚ parliamentary system of governance known as the Westminster system. The structure of the administration ensures that there is an adequate separation of powers between the executive branch‚ led by the prime minister‚ the bicameral legislature and the judiciary‚ and that there is a system of checks and balances in place. As the governance indicators illustrate‚ the UK is one of the most successful nations in terms of the
Premium European Union Gross domestic product Economic growth
Organizational Behavior and Human Decision Processes Vol. 78‚ No. 1‚ April‚ pp. 25–62‚ 1999 Article ID obhd.1999.2826‚ available online at http://www.idealibrary.com on On the Social Psychology of Agency Relationships: Lay Theories of Motivation Overemphasize Extrinsic Incentives Chip Heath Duke University Three laboratory studies and one field study show that people generally hold lay theories which contain an extrinsic incentives bias—people predict that others are more motivated
Premium Motivation
Definition of ’Agency Theory’ A supposition that explains the relationship between principals and agents in business. Agency theory is concerned with resolving problems that can exist in agency relationships; that is‚ between principals (such as shareholders) and agents of the principals (for example‚ company executives). The two problems that agency theory addresses are: 1.) the problems that arise when the desires or goals of the principal and agent are in conflict‚ and the principal is unable
Premium Stock Management Principal-agent problem