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Individuals' Income under Double Taxation Conventions: A Brazilian Approach

by Daniel Vitor Bellan

Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.

Isocracy: The Institutions of Equality (Palgrave Studies in Classical Liberalism)

by Nicolò Bellanca

In the twentieth century there were two great political and social paradigms, the liberal-democratic and the libertarian (in its various socialist, anarchist, and communist delineations). The central idea of the first approach is isonomy: the exclusion of any discrimination on the basis that legal rights are afforded equally to all people. The central idea of the second approach is rather to acknowledge and address a broader spectrum of known inequalities. Such an approach, Bellanca argues, allows the pursuit of pluralism as well as a more realistic and complex view of what equality is. Here he analyzes the main economic and political institutions of an isocratic society, and in so doing, effectively outlines how a utopian society can be structurally and anthropologically realized.This book is ideal reading for an audience interested in the critique of contemporary capitalism through a renewed perspective of democratic socialism and leftist libertarianism. Nicolò Bellanca is Associate Professor of Development Economics at the University of Florence, Italy. He is the author of a broad array of scholarly articles, books and textbooks about both the history of economic thought and development economics. His current research focuses on the theory of institutional change.

Instructional Scaffolding in STEM Education: Strategies and Efficacy Evidence

by Brian R. Belland

This book uses meta-analysis to synthesize research on scaffolding and scaffolding-related interventions in STEM (science, technology, engineering, and mathematics) education. Specifically, the volume examines the extent to which study quality, assessment type, and scaffolding characteristics (strategy, intended outcome, fading schedule, scaffolding intervention, and paired intervention) influence cognitive student outcomes. It includes detailed descriptions of the theoretical foundations of scaffolding, scaffolding strategies that have been proposed to meet different intended learning outcomes in STEM, and associated efficacy information. Furthermore, the book describes assessment strategies and study designs which can be used to evaluate the influence of scaffolding, and suggests new fields in which scaffolding strategies that have proven efficacious may be used.

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP (Wiley Regulatory Reporting #10)

by Francesco Bellandi

Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP (Wiley Regulatory Reporting #8)

by Francesco Bellandi

Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting

The Handbook to IFRS Transition and to IFRS U.S. GAAP Dual Reporting: Interpretation, Implementation and Application to Grey Areas (Wiley Regulatory Reporting #9)

by Francesco Bellandi

An indispensable guide to making the transition to dual IFRS/GAAP financial reporting U.S. financial reporting will undergo an unprecedented level of change within the next several years. U.S. companies face a convergence between U.S. GAAP and IFRS, affecting several major accounting standards—most notably in the areas of leasing, revenue recognition, and financial instruments. It is imperative that U.S. companies understand these major changes and their business and operational implications. The IFRS U.S. GAAP Dual Reporting Handbook to First-Time Adoption offers a comprehensive treatment of both the principles and techniques of dual reporting under IFRS/U.S. GAAP, while exploring the practical implications for accounting professionals of reporting under both sets of standards. Takes an operating approach to the implementation and application of the dual standards Draws upon the author's extensive firsthand experience to dispel uncertainty and offer decision makers expert technical assistance Defines systemic changes businesses will need to make to accommodate IFRS standards Compares the two bodies of standards item-by-item and identifies solutions under one set of standards to issues arising under the other Explores the strategic impact of structuring a company for IFRS transition In addition to covering the full range of critical issues surrounding adopting IFRS, this indispensable handbook is a rich resource of dual reporting tools, including financial statement formats, charts of accounts, accounting check-lists, reconciliation schedules, and operating manuals.

Materiality in Financial Reporting: An Integrative Perspective

by Francesco Bellandi

Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Materiality in Financial Reporting: An Integrative Perspective

by Francesco Bellandi

Financial reporting is a strategic means of communication: management has an opportunity to interpret, and the power to deliver, what is materially important to the organization’s stakeholders. Understanding materiality means steering the company in the right direction, and many internal management battles regarding what and how to disclose in external financial reporting run on the verge of materiality. This book offers an integrated perspective of materiality from the angles of accounting (IFRS, US GAAP and SEC Rules and Regulations), auditing, internal control over financial reporting, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations. In Materiality in Financial Reporting: An Integrative Perspective, the author adopts a practical, operational approach to show how strategy, processes, and communication can be used to devise a consistent corporate governance system of materiality.

Ergonomics and Nudging for Health, Safety and Happiness: Results of SIE 2022 (Springer Series in Design and Innovation #28)

by Tommaso Bellandi Sara Albolino Ennio Bilancini

This book presents the best, peer-reviewed contributions from the XII Congress of the Italian Society of Ergonomics and Human Factors (SIE), held in Lucca, Italy, on May 2-4, 2022. By highlighting the latest theories and models, as well as cutting-edge technologies and applications, and by combining findings from a range of disciplines including engineering, design, robotics, management, computer science, human biology and behavioral sciences, it provides researchers and practitioners alike with a comprehensive, timely guide on human factors and ergonomics in a variety of industrial sectors, such as health care, transportation, automotive and constructions. It also offers an excellent source of innovative ideas to stimulate future discussions and developments aimed at applying knowledge and techniques to optimize system performance, while at the same time promoting health, safety, and well-being of individuals anc communities. The proceedings includes papers from researchers and practitioners, scientists and physicians, institutional leaders, managers, and policy makers that contribute to constructing the Human Factors and Ergonomics approach across a variety of methodologies, domains, and productive sectors.

Digital Signal Processing: Theory and Practice

by Maurice Bellanger

DIGITAL SIGNAL PROCESSING Understand the future of signal processing with the latest edition of this groundbreaking text Signal processing is a key aspect of virtually all engineering fields. Digital techniques enormously expand the possible applications of signal processing, forming a part of not only conventional engineering projects but also data analysis and artificial intelligence. There are considerable challenges raised by these techniques, however, as the gulf between theory and practice can be wide; the successful integration of digital signal processing techniques requires engineers capable of bridging this gulf. For years, Digital Signal Processing has met this need with a comprehensive guide that consistently connects abstract theory with practical applications. Now fully updated to reflect the most recent developments in this crucial field, the tenth* edition of this seminal text promises to foster a broader understanding of signal processing among a new generation of engineers and researchers. Readers of the new edition of Digital Signal Processing will also find: Exercises at the end of each chapter to reinforce key conceptsA new chapter covering digital signal processing for neural networksHandy structure beginning with undergraduate-level material before moving to more advanced concepts in the second half Digital Signal Processing is a must-own for students, researchers, and industry professionals in any of the hundreds of fields and subfields that make use of signal processing algorithms. *This is the English language translation of the French original Traitement Numérique du Signal 10th edition by Maurice Bellanger © Dunod 2022 and is the 4th edition in English.

Digital Signal Processing: Theory and Practice

by Maurice Bellanger

DIGITAL SIGNAL PROCESSING Understand the future of signal processing with the latest edition of this groundbreaking text Signal processing is a key aspect of virtually all engineering fields. Digital techniques enormously expand the possible applications of signal processing, forming a part of not only conventional engineering projects but also data analysis and artificial intelligence. There are considerable challenges raised by these techniques, however, as the gulf between theory and practice can be wide; the successful integration of digital signal processing techniques requires engineers capable of bridging this gulf. For years, Digital Signal Processing has met this need with a comprehensive guide that consistently connects abstract theory with practical applications. Now fully updated to reflect the most recent developments in this crucial field, the tenth* edition of this seminal text promises to foster a broader understanding of signal processing among a new generation of engineers and researchers. Readers of the new edition of Digital Signal Processing will also find: Exercises at the end of each chapter to reinforce key conceptsA new chapter covering digital signal processing for neural networksHandy structure beginning with undergraduate-level material before moving to more advanced concepts in the second half Digital Signal Processing is a must-own for students, researchers, and industry professionals in any of the hundreds of fields and subfields that make use of signal processing algorithms. *This is the English language translation of the French original Traitement Numérique du Signal 10th edition by Maurice Bellanger © Dunod 2022 and is the 4th edition in English.

Higher Education, State Repression, and Neoliberal Reform in Nicaragua: Reflections from a University under Fire (Routledge Research in Higher Education)

by Wendi Bellanger Serena Cosgrove Irina Carlota Silber

This innovative volume makes a key contribution to debates around the role of the university as a space of resistance by highlighting the liberatory practices undertaken to oppose dual pressures of state repression and neoliberal reform at the Universidad Centroamericana (UCA) in Nicaragua. Using a critical ethnographic approach to frame the experiences of faculty and students through vignettes, chapters present contextualized, analytical contributions from students, scholars, and university leaders to draw attention to the activism present within teaching, research, and administration while simultaneously calling attention to critical higher education and international solidarity as crucial means of maintaining academic freedom, university autonomy, oppositional knowledge production, and social outreach in higher education globally. This text will benefit researchers, students, and academics in the fields of higher education, educational policy and politics, and international and comparative education. Those interested in equality and human rights, Central America, and the themes of revolution and protest more broadly will also benefit from this volume.

Higher Education, State Repression, and Neoliberal Reform in Nicaragua: Reflections from a University under Fire (Routledge Research in Higher Education)

by Wendi Bellanger Serena Cosgrove Irina Carlota Silber

This innovative volume makes a key contribution to debates around the role of the university as a space of resistance by highlighting the liberatory practices undertaken to oppose dual pressures of state repression and neoliberal reform at the Universidad Centroamericana (UCA) in Nicaragua. Using a critical ethnographic approach to frame the experiences of faculty and students through vignettes, chapters present contextualized, analytical contributions from students, scholars, and university leaders to draw attention to the activism present within teaching, research, and administration while simultaneously calling attention to critical higher education and international solidarity as crucial means of maintaining academic freedom, university autonomy, oppositional knowledge production, and social outreach in higher education globally. This text will benefit researchers, students, and academics in the fields of higher education, educational policy and politics, and international and comparative education. Those interested in equality and human rights, Central America, and the themes of revolution and protest more broadly will also benefit from this volume.

Mechanical Ventilation from Pathophysiology to Clinical Evidence

by Giacomo Bellani

This book aims to give a comprehensive overview of the current challenges and solution posed to the health care professionals who need to use mechanical ventilation to treat their patients.Mechanical ventilation is a cornerstone of the treatment of critically ill patients, as also dramatically underlined by the recent COVID-19 pandemic. The topic is not simple to approach, since it requires integration of multiple data which, in turn, result from complex interplays between patient’s condition and ventilatory settings. While technological development empowered advanced monitoring and decision support, these also increase the burden of data on the practitioners. Furthermore, considering that sometimes mechanical ventilation is seen under two, apparently opposite, approaches, “physiology vs. protocols”, the book aims to reconcile these two aspects. And this has been done by each author following the above trajectory in their chapters. The exposure of the topic begins from the “pathophysiology” (i.e. the “physiology of the disease”) so that the reader can better understand the concept and rationale of any given approach. At the same time, any rationale or hypothesis (for as much as supported by physiology) must hold at the proof of clinical research and evidence, which is summarized in each chapter.In summary, the purposes is that the readers understand not only which is the best clinical practice to adopt but also why and which mechanisms this is based upon and how to approach a novel issue they might encounter. The book – addressed to physicians, nurses and respiratory therapist – features chapters on “novel” or “hot” topics like, obviously, COVID-19, ECMO, but also MV in low resource setting.

Václav Trojan: Music Composition in Czech Animated Films

by Marco Bellano

This book explores the Czech composer Václav Trojan (1907-1983) and his compositions for Jiri Trnka's films, a very influential puppet stop-motion animator. Trnka is regarded as one of the finest outcomes of Czech art in the aftermath of the Second World War and inspiration for contemporary directors like Tim Burton and companies such as Aardman or Laika. Trojan's music for animation sets a great artistic model in European animation, at least as meaningful as Carl Stalling's music for Warner Bros. cartoons in the USA. Trojan was an eclectic artist, which encompassed folk songs, jazz and blues influences, neoclassical symphonic and chamber works, opera and more. Key Features: A historical overview of the origins and early development of Czech animation Biographical sketches and stylistic outline of both Trnka and Trojan An audiovisual analysis of all the available Trnka films Trojan wrote music for Filmography and bibliography

Václav Trojan: Music Composition in Czech Animated Films

by Marco Bellano

This book explores the Czech composer Václav Trojan (1907-1983) and his compositions for Jiri Trnka's films, a very influential puppet stop-motion animator. Trnka is regarded as one of the finest outcomes of Czech art in the aftermath of the Second World War and inspiration for contemporary directors like Tim Burton and companies such as Aardman or Laika. Trojan's music for animation sets a great artistic model in European animation, at least as meaningful as Carl Stalling's music for Warner Bros. cartoons in the USA. Trojan was an eclectic artist, which encompassed folk songs, jazz and blues influences, neoclassical symphonic and chamber works, opera and more. Key Features: A historical overview of the origins and early development of Czech animation Biographical sketches and stylistic outline of both Trnka and Trojan An audiovisual analysis of all the available Trnka films Trojan wrote music for Filmography and bibliography

Immunology: Clinical Applications In Health And Disease

by Joseph Bellanti

The Triple Helix: The Soul Of Bioethics

by L. Bellantoni

Lisa Bellantoni argues that contemporary bioethics divides into two logically incommensurable positions: a cult of rights, which identifies the worth of human life with our autonomy, and a cult of life, which identifies human worth with the possession of a soul, and thereby, of human dignity.

The Long Journeys Home: The Repatriations of Henry ‘Opukaha‘ia and Albert Afraid of Hawk (The Driftless Connecticut Series & Garnet Books)

by Nick Bellantoni

Henry p kaha ia (ca. 1792–1818), Native Hawaiian, and Itankusun Wanbli (ca. 1879–1900), Oglala Lakota, lived almost a century apart. Yet the cultural circumstances that led them to leave their homelands and eventually die in Connecticut have striking similarities. p kaha ia was orphaned during the turmoil caused in part by Kamehameha's wars in Hawai'i and found passage on a ship to New England, where he was introduced and converted to Christianity, becoming the inspiration behind the first Christian missions to Hawai'i. Itankusun Wanbli, Christianized as Albert Afraid of Hawk, performed in Buffalo Bill's "Wild West" as a way to make a living after his traditional means of sustenance were impacted by American expansionism. Both young men died while on their "journeys" to find fulfillment and both were buried in Connecticut cemeteries. In 1992 and 2008, descendant women had callings that their ancestors "wanted to come home" and began the repatriation process of their physical remains. CT state archaeologist Nick Bellantoni oversaw the archaeological disinterment, forensic identifications and return of their skeletal remains back to their Native communities and families. The Long Journeys Home chronicles these important stories as examples of the wide-reaching impact of American imperialism and colonialism on Indigenous Hawaiian and Lakota traditions and their cultural resurgences, in which the repatriation of these young men have played significant roles. Bellantoni's excavations, his interaction with two Native families and his participation in their repatriations have given him unique insights into the importance of heritage and family among contemporary Native communities and their common ground with archaeologists. His natural storytelling abilities allow him to share these meaningful stories with a larger general audience.

If It's Purple, Someone's Gonna Die: The Power Of Color In Visual Storytelling

by Patti Bellantoni

If it's Purple, Someone's Gonna Die is a must-read book for all film students, film professionals, and others interested in filmmaking. This enlightening book guides filmmakers toward making the right color selections for their films, and helps movie buffs understand why they feel the way they do while watching movies that incorporate certain colors. Guided by her twenty-five years of research on the effects of color on behavior, Bellantoni has grouped more than 60 films under the spheres of influence of six major colors, each of which triggers very specific emotional states. For example, the author explains that films with a dominant red influence have themes and characters that are powerful, lusty, defiant, anxious, angry, or romantic and discusses specific films as examples. She explores each film, describing how, why, and where a color influences emotions, both in the characters on screen and in the audience. Each color section begins with an illustrated Home Page that includes examples, anecdotes, and tips for using or avoiding that particular color.Conversations with the author's colleagues-- including award-winning production designers Henry Bumstead (Unforgiven) and Wynn Thomas (Malcolm X) and renowned cinematographers Roger Deakins (The Shawshank Redemption) and Edward Lachman (Far From Heaven)--reveal how color is often used to communicate what is not said. Bellantoni uses her research and experience to demonstrate how powerful color can be and to increase readers awareness of the colors around us and how they make us feel, act, and react.*Learn how your choice of color can influence an audience's moods, attitudes, reactions, and interpretations of your movie's plot*See your favorite films in a new light as the author points out important uses of color, both instinctive and intentional*Learn how to make good color choices, in your film and in your world.

If It's Purple, Someone's Gonna Die: The Power of Color in Visual Storytelling

by Patti Bellantoni

If it's Purple, Someone's Gonna Die is a must-read book for all film students, film professionals, and others interested in filmmaking. This enlightening book guides filmmakers toward making the right color selections for their films, and helps movie buffs understand why they feel the way they do while watching movies that incorporate certain colors. Guided by her twenty-five years of research on the effects of color on behavior, Bellantoni has grouped more than 60 films under the spheres of influence of six major colors, each of which triggers very specific emotional states. For example, the author explains that films with a dominant red influence have themes and characters that are powerful, lusty, defiant, anxious, angry, or romantic and discusses specific films as examples. She explores each film, describing how, why, and where a color influences emotions, both in the characters on screen and in the audience. Each color section begins with an illustrated Home Page that includes examples, anecdotes, and tips for using or avoiding that particular color.Conversations with the author's colleagues-- including award-winning production designers Henry Bumstead (Unforgiven) and Wynn Thomas (Malcolm X) and renowned cinematographers Roger Deakins (The Shawshank Redemption) and Edward Lachman (Far From Heaven)--reveal how color is often used to communicate what is not said. Bellantoni uses her research and experience to demonstrate how powerful color can be and to increase readers awareness of the colors around us and how they make us feel, act, and react.*Learn how your choice of color can influence an audience's moods, attitudes, reactions, and interpretations of your movie's plot*See your favorite films in a new light as the author points out important uses of color, both instinctive and intentional*Learn how to make good color choices, in your film and in your world.

Law, Development and Innovation (SxI - Springer for Innovation / SxI - Springer per l'Innovazione #13)

by Giuseppe Bellantuono Fabiano Teodoro Lara

This book deals with one strand of the intense debate concerning the links between law and development, namely the coordination of innovation processes and legal change. It analyzes how innovation, and ultimately development, can be fostered or hindered by existing or new legal infrastructures.The book includes eleven original contributions from senior and junior scholars and is divided into two parts, the first focusing on theoretical frameworks and the second presenting several case studies on various institutional aspects. A particular strength of this part is its broad geographical coverage, which encompasses the legal frameworks in Europe, the Americas, Africa, and Asia.The contributions collected in this book will be of value to a broad readership. Academic scholars will find useful information on lessons learned from reforms implemented in different areas and come to better understand the methodological hurdles involved in reform assessment. Policymakers in national and international organizations can draw on these studies when designing new programs. Lastly, practitioners in developed and developing countries can use these contributions to promote the success of current or new initiatives.

The Murder of King James I

by Alastair Bellany Thomas Cogswell

A year after the death of James I in 1625, a sensational pamphlet accused the Duke of Buckingham of murdering the king. It was an allegation that would haunt English politics for nearly forty years. In this exhaustively researched new book, two leading scholars of the era, Alastair Bellany and Thomas Cogswell, uncover the untold story of how a secret history of courtly poisoning shaped and reflected the political conflicts that would eventually plunge the British Isles into civil war and revolution. Illuminating many hitherto obscure aspects of early modern political culture, this eagerly anticipated work is both a fascinating story of political intrigue and a major exploration of the forces that destroyed the Stuart monarchy.

Curbing the spread of nuclear weapons

by Ian Bellany

With the 2005 Review Conference of the nuclear non-proliferation treaty in the background, this book provides a fully detailed but accessible and accurate introduction to the technical aspects of nuclear energy and nuclear weapons for the specialist and non-specialist alike. It considers nuclear weapons from varying perspectives, including the technology perspective, which views them as spillovers from nuclear energy programmes; and the theoretical perspective, which looks at the collision between national and international security – the security dilemma – involved in nuclear proliferation. It aims to demonstrate that international security is unlikely to benefit from encouraging the spread of nuclear weapons except in situations where the security complex is already largely nuclearised. The political constraints on nuclear spread as solutions to the security dilemma are also examined in three linked categories, including an unusually full discussion of the phenomenon of nuclear-free zones, with particular emphasis on the zone covering Latin America. The remarkably consistent anti-proliferation policies of the USA from Baruch to Bush are debated and the nuclear non-proliferation treaty itself, with special attention paid to the international atomic energy’s safeguards system is frankly appraised.

Curbing the spread of nuclear weapons (PDF)

by Ian Bellany

With the 2005 Review Conference of the nuclear non-proliferation treaty in the background, this book provides a fully detailed but accessible and accurate introduction to the technical aspects of nuclear energy and nuclear weapons for the specialist and non-specialist alike. It considers nuclear weapons from varying perspectives, including the technology perspective, which views them as spillovers from nuclear energy programmes; and the theoretical perspective, which looks at the collision between national and international security – the security dilemma – involved in nuclear proliferation. It aims to demonstrate that international security is unlikely to benefit from encouraging the spread of nuclear weapons except in situations where the security complex is already largely nuclearised. The political constraints on nuclear spread as solutions to the security dilemma are also examined in three linked categories, including an unusually full discussion of the phenomenon of nuclear-free zones, with particular emphasis on the zone covering Latin America. The remarkably consistent anti-proliferation policies of the USA from Baruch to Bush are debated and the nuclear non-proliferation treaty itself, with special attention paid to the international atomic energy’s safeguards system is frankly appraised.

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