Учебник содержит базовый объем академических знаний по налоговому праву. В нем рассмотрены основные понятия, источники, принципы и субъекты налогового права; в доступной форме изложено учение о налогах. Представлена система налогов, сборов и страховых взносов, а также действующих в Российской Федерации специальных налоговых режимов. Проанализированы ключевые институты современного российского налогового права: элементы юридического состава налога, налоговая обязанность и ее исполнение, налоговый контроль и ответственность за нарушение законодательства о налогах и сборах. Особое внимание уделено вопросам защиты прав и законных интересов налогоплательщиков. Учебник предназначен для студентов бакалавриата факультета права НИУ ВШЭ и юридических вузов, а также слушателей системы повышения квалификации. В формате PDF A4 сохранен издательский макет.
В настоящем пособии рассматриваются практические вопросы обучения сторонам и видам речевой деятельности на занятиях по немецкому языку. В пособии автор знакомит читателей с основными рекомендациями по работе над операциональной основой общения, с основными формами устно-речевого общения на изучаемом языке. В работе подробно рассматриваются вопросы, связанные с применением теоретических положений в практической деятельности будущего учителя немецкого языка. Для студентов, аспирантов и преподавателей филологических факультетов вузов.
Ray Bradbury noorteromaan «Halloweenipuu» (The Halloween Tree; 1972) on klassikule iseloomulikult õudusfantaasia, mõtteline edasiarendus või paralleelteos romaanile «Vist on kuri tulekul» (ek. 1999). Halloweeniõhtul kommijahile suundunud kaheksa poissi avastavad, et kõikvõimas deemon surnute vallast on ühe nende sõbra ootamatult röövinud. Läbi erinevate ajastute ja kultuuride tema jälgi ajades ja teda päästa üritades avastavad nad halloweeni-püha mütoloogilisi juuri ja algupära ning õpivad tundma, kuidas surmahirm, viirastused ja tondid on kujundanud inimtsivilisatsiooni ajalugu. Raamatu põhjal valminud täispika animafilmi stsenaariumi eest võitis Bradbury 1994. aastal Emmy auhinna.
Это полезное и наглядное пособие-плакат с чудесными иллюстрациями поможет ребёнку сделать первые шаги в изучении букв английского алфавита. Несложные слова с русской транскрипцией и переводом, схемы написания букв и правила чтения звуков сделают процесс обучения приятным и простым. Удобный формат книги-плаката: её можно повесить в любом удобном месте, на стену или на холодильник – материал всегда на виду! Может использоваться как в детских учебных заведениях, так и для самостоятельных занятий с детьми в домашней обстановке.
Help students reveal the math behind the words Solving problems is about more than computation. Students must understand the mathematics of a situation to know what computation will lead to an appropriate solution. Mathematize It! shares a reasoning approach that helps students dig into the problem to uncover the underlying mathematics, deeply consider the problem’s context, and employ strong operation sense to solve it. This user-friendly resource for Grades 6–8 · Offers a systematic mathematizing process for solving word problems · Provides specific examples of questions and explorations for multiplication and division, fractions and decimals, as well as operations with rational numbers · Demonstrates the use of visual representations to model problems with dozens of short videos
From a leading voice in the early years community comes an accessible, dip in, dip out guide to all the hot topics in the sector. Born from questions raised on her early years blog, June O’Sullivan brings a combination of advice, good humour and plain speaking to address themes that come up time and time again. With entries ranging from apprenticeships to inspection, pedagogy to social enterprise, this wise and entertaining book will encourage conversation and change. From nursery managers to newly qualified teachers to experienced practitioners and educators, it has something for everyone. Ideal to read with a cup of tea when you’re snatching a 10 minute break.
In 1889, Annie Nathan Meyer, still in her early twenties, led the effort to start Barnard College after Columbia College refused to admit women. Named after a former Columbia president, Frederick Barnard, who had advocated for Columbia to become coeducational, Barnard, despite many ups and downs, became one of the leading women’s colleges in the United States. A College of Her Own offers a comprehensive and lively narrative of Barnard from its beginnings to the present day. Through the stories of presidents and leading figures as well as students and faculty, Robert McCaughey recounts Barnard’s history and how its development was shaped by its complicated relationship to Columbia University and its New York City location. McCaughey considers how the student composition of Barnard and its urban setting distinguished it from other Seven Sisters colleges, tracing debates around class, ethnicity, and admissions policies. Turning to the postwar era, A College of Her Own discusses how Barnard benefited from the boom in higher education after years of a precarious economic situation. Beyond the decisions made at the top, McCaughey examines the experience of Barnard students, including the tumult and aftereffects of 1968 and the impact of the feminist movement. The concluding section looks at present-day Barnard, the shifts in its student body, and its efforts to be a global institution. Informed by McCaughey’s five decades as a Barnard faculty member and administrator, A College of Her Own is a compelling history of a remarkable institution.
Known for its pioneering studies of urban life, immigration, and criminality using the “city as laboratory,” the so-called Chicago school of sociology has been a dominant presence in American social science since it emerged around the University of Chicago in the early decades of the twentieth century. Canonical figures such as Robert Park, Everett Hughes, Howard S. Becker, and Erving Goffman established foundational principles of how to conduct social research.This groundbreaking book on the development and influence of the Chicago tradition, first published in 2001, became an immediate classic in France, where Chicago sociology has exerted significant appeal. Drawing on deep archival research and interviews with members of the tradition, Jean-Michel Chapoulie interrogates evidence with a historian’s eye and recognizes the profound effects that culture, society, and the economy have on individuals and institutions. His study is a fine-grained and panoramic portrait of the complex and interlocking factors that gave rise to the research interests and methodologies that characterized the Chicago tradition in the 1920s and that contributed to rises and falls in its predominance in American sociology over the following decades. Now revised and available for the first time in English, Chicago Sociology provides a unique perspective on the history of social science in the twentieth century. A foreword by William Kornblum places Chapoulie’s work in context and addresses recent critical challenges to the Chicago school and its origins.
In the early twentieth century, Chinese Buddhists sought to strengthen their tradition through publications, institution building, and initiatives aimed at raising the educational level of the monastic community. In The Huayan University Network , Erik J. Hammerstrom examines how Huayan Buddhism was imagined, taught, and practiced during this time of profound political and social change and, in so doing, recasts the history of twentieth-century Chinese Buddhism.Hammerstrom traces the influence of Huayan University, the first Buddhist monastic school founded after the fall of the imperial system in China. Although the university lasted only a few years, its graduates of went on to establish a number of Huayan-centered educational programs throughout China. While they did not create a new sectarian Huayan movement, they did form a network unified by a common educational heritage that persists to the present day. Drawing on an extensive range of Buddhist texts and periodicals, Hammerstrom shows that Huayan had a significant impact on Chinese Buddhist thought and practice and that the history of Huayan complicates narratives of twentieth-century Buddhist modernization and revival. Offering a wide range of insights into the teaching and practice of Huayan in Republican China, this book sheds new light on an essential but often overlooked element of the East Asian Buddhist tradition.