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  • e-book 
    U.S. Federal Income Taxation of Individuals 2020

    U.S. Federal Income Taxation of Individuals 2020

    This textbook is not intended to be an exhaustive treatise; rather, it is intended to be far more useful than that for beginning tax law students by equipping the novice not merely with unmoored detail but rather with a rich blueprint that illuminates the deeper structural framework on which that detail hangs (sometimes crookedly). Chapter 1 outlines the conceptual meaning of the term “income” for uniquely tax purposes (as opposed to financial accounting or trust law purposes, for example) and examines the Internal Revenue Code provisions that translate this larger conceptual construct into positive law. Chapter 2 explores various forms of consumption taxation because the modern Internal Revenue Code is best perceived as a hybrid income-consumption tax that also contains many provisions—for wise or unwise nontax policy reasons—that are inconsistent with both forms of taxation. Chapter 3 then provides students with the story of how we got to where we are today, important context about the distribution of the tax burden, the budget, and economic trends, as well as material on ethical debates, economic theories, and politics as they affect taxation. Armed with this larger blueprint, students are then in a much better position to see how the myriad pieces that follow throughout the remaining 19 chapters fit into this bigger picture, whether comfortably or uncomfortably. For example, they are in a better position to appreciate how applying the income tax rules for debt to a debt-financed investment afforded more favorable consumption tax treatment creates tax arbitrage problems. Congress and the courts then must combat these tax shelter opportunities (sometimes ineffectively) with both statutory and common law weapons. Stated another way, students are in a better position to appreciate how the tax system can sometimes be used to generate (or combat) unfair and economically inefficient rent-seeking behavior.

    Subjects:
    Law and Legislation
    Keywords:
    Income tax -- Law legislation United States Textbooks
    Resource Type:
    e-book
     
  • e-book 
    The Story of Contract Law: Implementing the Bargain

    The Story of Contract Law: Implementing the Bargain

    This book is a companion volume to Volume I, "The Story of Contract Law: Formation." Volume I introduces students to law study and teaches basic doctrines of contract formation along with formation defenses. This book, Volume II, The Story of Contract Law: Implementing the Bargain, covers the rest of basic contract doctrine, namely, laws that1) determine the content of the bargain (plain meaning, usage and custom, good faith, mistake in transmission, parol evidence, and express and constructive conditions);2) govern the effect of events that occur after formation (impracticability, frustration, failure of consideration, and risk of loss);3) set remedies—rescission, damages, specific performance—available to courts when liability exists; and4) establish the rights of third parties in contracts by assignment or delegation or as third-party beneficiaries. This book includes many classic teaching cases and introduces new ones. The book also includes many problems, most based on actual cases. The book takes especial care with the doctrine of concurrent conditions, a common-law rule adopted in the late 1700s that required doctrinal readjustment across all the law governing contract performance and remedies. This volume also continues several themes from Volume I. Volume II continues to tie rules to contract law’s central structural idea, that of fair exchange. Also, to the extent helpful to student understanding, Volume II explains doctrines in part through their chronological development. The book introduces the doctrines in the order best conducive to students’ understanding contract law as a regulatory whole; for this volume, it is the order in which the doctrines arise in litigation. Finally, where possible, this volume repeats ideas at helpful points and suggests ties between doctrines so that the structural coherence of contract doctrine becomes easier to understand.

    Subjects:
    Law and Legislation
    Keywords:
    Deals Contracts United States Good faith (Law) Obligations (Law) Textbooks
    Resource Type:
    e-book
     
  • e-book 
    Sexual Orientation and Gender Identity Employment Discrimination

    Sexual Orientation and Gender Identity Employment Discrimination

    This Chapter will address the current protections that are available to lesbian, gay, bisexual and transgender (“LGBT”) individuals who allege they have been victims of employment discrimination. The Chapter's primary focus will be on federal statutory law, particularly Title VII of the Civil Rights Act of 1964. Although the focus here is on federal law, Appendix I to this Chapter lists the states that protect individuals from public and/or private discrimination under state laws. This topic is explored in four parts: (1) a brief overview of congressional efforts to enact a statute to protect individuals from employment discrimination on the basis of sexual orientation and gender identity; (2) discusses Title VII and sexual orientation; (3) discusses ways in which recent courts have handled sexual orientation discrimination under Title VII; and (4) similarly examines early judicial treatment of claims brought by individuals alleging discrimination on the basis of their gender identity and/or expression and explores how the law has developed in this area as well.

    Subjects:
    Sociology and Law and Legislation
    Keywords:
    Sex discrimination in employment Discrimination in employment Textbooks Gender identity in the workplace
    Resource Type:
    e-book
     
  • e-book 
    Scaling a Software Business | SpringerLink

    Scaling a Software Business | SpringerLink

    This book presents the Scaling Management Framework, a model based on collected experiences from companies that have already made the journey to give software a central role within the organization. The model is unique because it suggests a holistic method to analyze and plan your journey. It simply means that you can’t just focus solely on your products or services. You also have to look closely at your processes and your organization, the way you make decisions and get things done. Inevitably, these will have to change. This book comes with a map, a compass, and suggested journeys along with selected travel stories comprising best practices and lessons learned from past digitalization journeys. Use the map to find your way in the digitalization landscape, and use the compass to find the direction of your journey. How do you transform your organization when software is becoming a critical part of your business? Software has changed the rules of the game. The world talks about the digitalization in industry and society – how the focus has shifted from producing tangible things towards software and services. This trend started many years ago, but is now affecting every company, whether it’s a software company or not. There are many companies that have already made a digitalization journey – and many are about to embark on this journey – like you.

    Subjects:
    Management
    Keywords:
    Software engineering Management information systems
    Resource Type:
    e-book
     
    OER
  • e-book 
    Principles of microeconomics

    Principles of microeconomics

    "This book is an adaptation of Principles of Microeconomics originally published by OpenStax. This adapted version has been reorganized into eight topics and expanded to include over 200 multiple choice questions, examples, eight case studies including questions and solutions, and over 200 editable figures"--BC Campus website.

    Subjects:
    Economics
    Keywords:
    Microeconomics Textbooks
    Resource Type:
    e-book
     
  • e-book 
    Principles of macroeconomics : an open text

    Principles of macroeconomics : an open text

    "Principles of Macroeconomics is an adaptation of the text, Macroeconomics: Theory, Markets, and Policy by D. Curtis and I. Irvine, and presents a complete and concise examination of introductory macroeconomics theory and policy suitable for a first introductory course. Examples are domestic and international in their subject matter and are of the modern era -- financial markets, monetary and fiscal policies aimed at inflation and debt control, globalization and the importance of trade flows in economic structure, and concerns about slow growth and the risk of deflation, are included. This text is intended for a one-semester course, and can be used in a two-semester sequence with the companion text, Principles of Microeconomics. The three introductory chapters are common to both books"--BC Campus website.

    Subjects:
    Economics
    Keywords:
    Textbooks Macroeconomics
    Resource Type:
    e-book
     
  • e-book 
    Principles of Microeconomics

    Principles of Microeconomics

    Principles of Microeconomics is an adaptation of the textbook, Microeconomics: Markets, Methods, and Models by D. Curtis and I. Irvine, which provides concise yet complete coverage of introductory microeconomic theory, application and policy in a Canadian and global environment. This adaptation employs methods that use equations sparingly and do not utilize calculus. The key issues in most chapters are analyzed by introducing a numerical example or case study at the outset. Students are introduced immediately to the practice of taking a data set, examining it numerically, plotting it, and again analyzing the material in that form. The end-of-chapter problems involve numerical and graphical analysis, and a small number of problems in each chapter involve solving simple linear equations (intersecting straight lines). However, a sufficient number of questions is provided for the student to test understanding of the material without working through that subset of questions. This textbook is intended for a one-semester course, and can be used in a two-semester sequence with the companion textbook, Principles of Macroeconomics. The three introductory chapters are common to both textbooks.

    Subjects:
    Economics
    Keywords:
    Microeconomics Textbooks
    Resource Type:
    e-book
     
  • e-book 
    Principles of Macroeconomics - 2e

    Principles of Macroeconomics - 2e

    Principles of Macroeconomics 2e covers the scope and sequence of most introductory economics courses. The text includes many current examples, which are handled in a politically equitable way. The outcome is a balanced approach to the theory and application of economics concepts. The second edition has been thoroughly revised to increase clarity, update data and current event impacts, and incorporate the feedback from many reviewers and adopters. Changes made in Principles of Macroeconomics 2e are described in the preface and the transition guide to help instructors transition to the second edition. The first edition of Principles of Macroeconomics by OpenStax is available in web view here.

    Subjects:
    Economics
    Keywords:
    Macroeconomics Textbooks
    Resource Type:
    e-book
     
  • e-book 
    Principles of Macroeconomics

    Principles of Macroeconomics

    Principles of Macroeconomics is an adaptation of the textbook, Macroeconomics: Theory, Markets, and Policy by D. Curtis and I. Irvine, and presents a complete and concise examination of introductory macroeconomics theory and policy suitable for a first introductory course. Examples are domestic and international in their subject matter and are of the modern era — financial markets, monetary and fiscal policies aimed at inflation and debt control, globalization and the importance of trade flows in economic structure, and concerns about slow growth and the risk of deflation, are included. This textbook is intended for a one-semester course, and can be used in a two-semester sequence with the companion textbook, Principles of Microeconomics. The three introductory chapters are common to both textbooks.

    Subjects:
    Economics
    Keywords:
    Macroeconomics Textbooks
    Resource Type:
    e-book
     
  • e-book 
    Principles of Financial Accounting

    Principles of Financial Accounting

    The University of North Georgia Press and Affordable Learning Georgia bring you Accounting I. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick’s years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development This textbook is an Open Education Resource. It can be reused, remixed, and reedited freely without seeking permission.

    Subjects:
    Finance and Accounting
    Keywords:
    Accounting Textbooks
    Resource Type:
    e-book