Assessing the Playing Field

Camille Stoll-Davey

Full participation by small and developing countries in the financial services sector requires a "level playing field". This work analyses debates on this issue between the OECD and small and developing countries, and suggests ways to ensure fairness in international taxation matters.

• Format: Paperback
• ISBN: 9780850928563
• Publication Date: May 2007
• Availability: In Stock - Despatched Within 5 Working Days

Gender and Trade Action Guide

Catherine Atthill

The Action Guide is flexible and can be used by trainers or for self-study. It includes case studies, activities, training suggestions and recommended readings provided on CD-ROM and can be used as a basic introduction or as a resource to develop capacity building for others.

• Format: Paperback
• ISBN: 9780850928624
• Publication Date: Jun 2007
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

Reality Check

John Nellis

Throughout the 1990's, privatization of inefficient state-owned enterprises was strongly embraced in developing and transitional economies. Little attention has gone to the distributional implications of the privatization movement, a particularly surprising oversight given the current backlash in many settings against further privatization. This book offers a comprehensive set of country-specific studies on the effects of privatization on people—winners and losers in different income, employment, and education groups. The studies analyze the changes in public tax revenue from privatized enterprises, shifts in pension and other liabilities, and changes in income of different groups. Contributors include David McKenzie (Stanford University), Dilip Mookherjee (Boston University), Gover Barja (Universidad Católica Boliviana, La Paz), Miguel Urquiola (Columbia University), Samuel Freije (Universidad de Las Américas in Puebla, Mexico), Luis A. Rivas (Ministry of Finance and Central Bank of Nicaragua), Máximo Torero, Enrique Schroth, and Alberto Pasco Font (Group of Analysis for Development [GRADE], Lima), Roberto Macedo (University of São Paulo, Presbyterian Mackenzie University, and Foundation Institute of Economic Research, São Paolo), Antonio Estache (World Bank), Michael Bleyzer and Edi Segura (SigmaBleyzer Corporation), Gary H. Jefferson, (Brandeis University), Su Jian (Brandeis and Peking Universities), Jiang Yuan and Yu Xinhua (National Bureau of Statistics, Beijing), and Malathy Knight-John and P.P.A. Wasantha (Institute of Policy Studies, Sri Lanka).

• Format: Paperback
• ISBN: 9781933286006
• Publication Date: Oct 2005
• Availability: In Stock - Despatched Within 5-7 Working Days

Inexcusable Absence

Maureen A. Lewis

Girls' education, indisputably crucial to development, has received a lot of attention--but surprisingly little hardheaded analysis to inform practical policy solutions. In Inexcusable Absence, Maureen Lewis and Marlaine Lockheed propose new strategies for reaching the 70 percent of out-of-school girls who are "doubly disadvantaged" by their ethnicity, language, or other factors. The book will be an important tool for policymakers, informing interventions that can make a profound impact on the lives of the 60 million out-of-school girls.

• Format: Paperback
• ISBN: 9781933286143
• Publication Date: Dec 2006
• Availability: In Stock - Despatched Within 5-7 Working Days

Exclusion, Gender and Education

Maureen A. Lewis

Girls have achieved remarkable increases in primary schooling over the past decade, yet millions are still not in school. In their previous book, Inexcusable Absence, Maureen A. Lewis and Marlaine E. Lockheed reported the startling new finding that nearly threequarters of the girls who are not in school belong to ethnic, religious, linguistic, racial, or other minorities. In this companion volume, they further analyze the determinants of school enrollment, completion, and learning in seven countries: the highly heterogeneous populations of Laos, China, Pakistan, India, and Guatemala and the homogeneous populations of Bangladesh and Tunisia. The authors find that in ethnically and linguistically diverse populations, minority groups—minority girls in particular— lag significantly behind the majority population in school attendance, while highly homogeneous populations like Bangladesh and Tunisia have successfully integrated girls into school on a par with boys. By increasing understanding about the major impediments to universal primary education, Exclusion, Gender and Education provides valuable new knowledge to those who are working to bring gender equity to the education systems of poor countries.

• Format: Paperback
• ISBN: 9781933286228
• Publication Date: Oct 2007
• Availability: In Stock - Despatched Within 5-7 Working Days

Africa's Private Sector

Vijaya Ramachandran

Why is business performance lagging in Africa? To provide answers, this volume focuses on the day-to-day problems that private sector managers and entrepreneurs there encounter. Through enterprise surveys conducted in several African countries, particularly in sub-Saharan Africa, these businesspeople identify poor infrastructure—particularly the lack of a reliable source of power—as a huge constraint on private sector activity.Politics also plays a key role in limiting the success of African businesses. Many countries there have private sectors that are ethnically segmented or dominated by ethnic minorities or both. Segmented networks in already sparse economic environments limit competition, encourage an ambivalent attitude toward facilitating a good business environment, and constrain the growth of firms outside the dominant network. Consequently, Africa has yet to see the emergence of a broad-based business class. Africa's Private Sector identifies several solutions to address both the infrastructure and political economy constraints hampering business growth in Africa.

• Format: Paperback
• ISBN: 9781933286280
• Publication Date: Jan 2009
• Availability: In Stock - Despatched Within 5-7 Working Days

Beyond Lending

Guillermo Perry

When he began this book in early 2008, Guillermo Perry argued that developing countries remained highly vulnerable to external risks such as commodity price declines, capital flow reversals, and natural disasters. The economic crisis that has since ensued confirmed Perry's analysis. It has also made his proposal more important than ever: multilateral development banks (MDBs) should move beyond lending to provide innovative risk-management tools for developing countries to manage volatility. The risk that MDBs will fall into complacency as the short-term demand for traditional loans increases during the crisis should not deter innovations to ensure long-term stability.Contents1. Causes and Consequences of High Volatility in Developing Countries2. The Role of Financial Insurance and Hedging3. Dealing with Liquidity Shocks and the Procyclicality of Private Capital Flows4. Dealing with Currency Risks5. Dealing with Commodity Price, Terms of Trade, and Output Risks6. Dealing with Natural Disaster Risks7. Why Multilateral Development Bank Practices Are So Far from Their Potential8. An Agenda Going Forward

• Format: Paperback
• ISBN: 9781933286327
• Publication Date: May 2009
• Availability: In Stock - Despatched Within 5-7 Working Days

Due Diligence

David Roodman

The idea that small loans can help poor families build businesses and exit poverty has blossomed into a global movement. The concept has captured the public imagination, drawn in billions of dollars, reached millions of customers, and garnered a Nobel Prize. Radical in its suggestion that the poor are creditworthy and conservative in its insistence on individual accountability, the idea has expanded beyond credit into savings, insurance, and money transfers, earning the name microfinance. But is it the boon so many think it is?Readers of David Roodman's openbook blog will immediately recognize his thorough, straightforward, and trenchant analysis. Due Diligence, written entirely in public with input from readers, probes the truth about microfinance to guide governments, foundations, investors, and private citizens who support financial services for poor people. In particular, it explains the need to deemphasize microcredit in favor of other financial services for the poor.

• Format: Paperback
• ISBN: 9781933286488
• Publication Date: Dec 2011
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

Cash on Delivery

Nancy Birdsall

Foreign aid has no shortage of critics. Some argue that it undermines development and inherently does more harm than good; others insist that aid must be seriously reformed to work properly. Cash on Delivery (COD) Aid proposes serious reform to make aid work well by forcing accountability, aligning the objectives of funders and recipients, and sharing information about what works.Public and private aid can improve lives in poor countries, but the willingness of taxpayers and private funders to finance aid programs depends more than ever on showing results. COD Aid is a funding mechanism that hinges on results. At its core is a contract between funders and recipients that stipulates a fixed payment for each unit of confirmed progress toward an agreed-upon goal. Once the contract is struck, the funder takes a hands-off approach, allowing the recipient the freedom and responsibility to achieve the goal on its own. Payment is made only after progress toward the goal is independently verified by a third party. At all steps, a COD Aid program is remarkably transparent: the contract, the amount of progress made, and the payment are disseminated publicly to highlight the credibility of the arrangement and improve accountability to the public. COD Aid is a new approach to foreign aid, but one that complements other aid programs and would ultimately encourage funders and recipients to use existing resources more efficiently.Cash On Delivery Aid: A New Approach to Foreign Aid explains the approach in detail and investigates its application in one sector: education. More specifically, the authors show how foreign aid agencies could use COD Aid to help developing countries achieve universal primary school education. The example illustrates how to deal with potential challenges of the approach—challenges that are no greater than those of traditional aid—and includes model term sheets for contracts that could be used for any COD Aid agreement.

• Format: Paperback
• ISBN: 9781933286600
• Publication Date: Apr 2011
• Availability: In Stock - Despatched Within 5-7 Working Days

Turkey in the North Atlantic Marketplace

Daniel S. Hamilton

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9781947661073
• Publication Date: Mar 2019
• Availability: In Stock - Despatched Within 5-7 Working Days

Promoting an Integrated Approach to Combat Gender Based Violence

Margaret Oguli-Oumo

This practical manual addresses the problems inherent in current strategies, especially lack of collaboration between different agencies and individuals working in the area of gender-based violence. The book encourages development and implementation of policies, programmes and plans.

• Imprint: Commonwealth Secretariat
• Format: Paperback
• ISBN: 9780850927146
• Publication Date: Apr 2002
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

The Rise and Fall of the Department for International Development

Mark Lowcock

• Format: Hardback
• ISBN: 9781944691134
• Publication Date: Oct 2024
• Availability: Not Yet Available - Pre-Order Now

The Employee Ownership Manual

Robert Postlethwaite

This book is intended to meet a range of different needs and to cater for different levels of knowledge about employee ownership. If you are considering making your company employee-owned or you are advising someone going through that process, and in either case are new to the topic, you can build up your knowledge levels from Chapter 1. Alternatively, the book can be used as a reference work if you have a particular question to answer.The book is intended as practical guide rather than a highly detailed technical treatise. Its priority is to explain key issues in an accessible fashion and to raise awareness of where further exploration and advice may be important.

• Format: Paperback
• ISBN: 9781910151150
• Publication Date: Nov 2019
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

The Tax Schedule

Eile Gibson

The Tax Schedule explains the underlying rationale of the key provisions of the tax schedule, and provides updated model long-form and short-form warranties and tax indemnities. These are also included on a disk, so that practitioners can download and adapt the model documents for their own transactions. Since January 2014 we have witnessed continued erosion of the powers of the tax evasion industry including a new Targeted Anti-Avoidance Rule (TAAR), increased penalties and new HMRC powers, major changes the taxation of UK property for non-UK residents and non-UK domiciles, and a recently introduced investors' relief, similar to entrepreneurs' relief but which is available to non-employees and directors. The book has been updated to reflect these developments. This edition contains an extended glossary, details of new investor relief schemes and changes in legislation as announced as at 15 September 2016. The intended readership of the book is tax lawyers, tax accountants, corporate lawyers, corporate advisors and finance directors who are involved in the process of the sale of a company. Need more than one copy? If there is just one copy in the library, it may not be there when you need it. Buy one copy at full price, and extra copies can be bought at half price using the discount code TS2HP

• Imprint: Spiramus Press
• Format: Hardback
• ISBN: 9781910151280
• Publication Date: Oct 2016
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

Methodological Issues in Accounting Research

Zahirul Hoque

What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? This book helps address these questions. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.

• Format: Paperback
• ISBN: 9781910151464
• Publication Date: Mar 2018
• Availability: In Stock - Despatched Within 5-7 Working Days

The UK Tax System

Malcolm James

This book provides a guide to the structure of the UK tax system, the interaction between UK and EU law, and its application to various classes of taxpayer, as well as explaining the roles of the government departments who administer it and the full range of taxpayers rights and obligations. The fourth edition has been revised to cover the consequences of leaving the EU for the UK tax system and changes in loss and group relief rules. 

• Format: Paperback
• ISBN: 9781913507138
• Publication Date: Aug 2021
• Availability: Temporarily out of stock: Usually despatched in 14-18 days

The Transatlantic Economy 2019

Daniel S. Hamilton

• Imprint: Center for Transatlantic Relations SAIS
• Format: Paperback
• ISBN: 9781733733908
• Publication Date: Apr 2020
• Availability: In Stock - Despatched Within 5-7 Working Days

Trade and Commercial Interactions in the Atlantic Basin

Renato G. Flores Jr.

• Format: Paperback
• ISBN: 9781733733939
• Publication Date: Dec 2019
• Availability: In Stock - Despatched Within 5-7 Working Days

Handbook of Cost and Management Accounting

Zahirul Hoque

The primary focus of this book is on techniques and concepts of cost and management accounting for strategic business decisions. It considers both conventional and contemporary issues.The book is a reference source for practising accountants, senior executives and managers working in human resources, operations, and accounting divisions. It is also ideal for courses in graduate programs such as master's degree, MBA orExecutive MBA.

• Format: Paperback
• ISBN: 9781904905011
• Publication Date: Feb 2005
• Availability: In Stock - Despatched Within 5-7 Working Days

VAT and Property

Ann Humphrey

This book offers clear and practical guidance on the application of VAT to property transactions providing assistance to individuals, property businesses and professionals. It covers guidance on VAT and property issues including: residential, commercial, charitable and mixed-use property, housing associations, protected buildings, and caravans. VAT refund schemes, the capital goods scheme and TOGC issues are also covered.  Includes detailed HMRC guidance and forms on CD-ROM

• Format: Paperback
• ISBN: 9781904905608
• Publication Date: Feb 2015
• Availability: In Stock - Despatched Within 5-7 Working Days