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This chapter's objective is to raise interesting tax ethics issues in practical contexts. There are 43 notes and questions to prompt and guide discussions, and primary source materials to inform the discussions (e.g., cases, IRC provisions, and Circular 230 excerpts). These Teaching Notes flesh out the notes and questions, summarize the cases, and provide additional information and suggestions for readings. Of course, the ultimate test for casebook materials lies in student interaction based on the materials, so I assigned the materials to my students, and, taking their reaction into account, I have made suggestions below as to materials to eliminate or emphasize in customizing for your own class. Faculty materials also available: In addition to the free, open learning materials for students listed above, this eLangdell chapter includes a teacher's manual. Faculty and staff at CALI member schools can access this and other faculty-only materials by logging in to eLangdell with their cali.org username and password. Contact CALI if you have questions.
- Subjects:
- Business Ethics
- Keywords:
- Lawyers Tax lawyers Legal ethics Textbooks
- Resource Type:
- e-book
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e-book
Komnzo is a Papuan language of Southern New Guinea spoken by around 250 people in the village of Rouku. Komnzo belongs to the Tonda subgroup of the Yam language family, which is also known as the Morehead Upper-Maro group. This grammar provides the first comprehensive description of a Yam language. It is based on 16 months of fieldwork. The primary source of data is a text corpus of around 12 hours recorded and transcribed between 2010 and 2015. Komnzo provides many fields of future research, but the most interesting aspect of its structure lies in the verb morphology, to which the two largest chapters of the grammar are dedicated. Komnzo verbs may index up to two arguments showing agreement in person, number and gender. Verbs encode 18 TAM categories, valency, directionality and deictic status. Morphological complexity lies not only in the amount of categories that verbs may express, but also in the way these are encoded. Komnzo verbs exhibit what may be called ‘distributed exponence’, i.e. single morphemes are underspecified for a particular grammatical category. Therefore, morphological material from different sites has to be integrated first, and only after this integration can one arrive at a particular grammatical category. The descriptive approach in this grammar is theory-informed rather than theory-driven. Comparison to other Yam languages and diachronic developments are taken into account whenever it seems helpful.
- Subjects:
- Foreign Language Learning
- Keywords:
- Language languages -- Grammars Textbooks
- Resource Type:
- e-book
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e-book
This grammar provides the first comprehensive grammatical description of Yakkha, a Sino-Tibetan language of the Kiranti branch. Yakkha is spoken by about 14,000 speakers in eastern Nepal, in the Sankhuwa Sabha and Dhankuta districts. The grammar is based on original fieldwork in the Yakkha community. Its primary source of data is a corpus of 13,000 clauses from narratives and naturally-occurring social interaction which the author recorded and transcribed between 2009 and 2012. Corpus analyses were complemented by targeted elicitation. The grammar is written in a functional-typological framework. It focusses on morphosyntactic and semantic issues, as these present highly complex and comparatively under-researched fields in Kiranti languages. The sequence of the chapters follows the well-established order of phonological, morphological, syntactic and discourse-structural descriptions. These are supplemented by a historical and sociolinguistic introduction as well as an analysis of the complex kinship terminology. Topics such as verbal person marking, argument structure, transitivity, complex predication, grammatical relations, clause linkage, nominalization, and the topography-based orientation system have received in-depth treatment. Wherever possible, the structures found were explained in a historical-comparative perspective in order to shed more light on how their particular properties have emerged.
- Subjects:
- Foreign Language Learning
- Keywords:
- Language languages -- Grammars Yakha language Kiranti languages Textbooks
- Resource Type:
- e-book