1.

Record Nr.

UNINA9910476951403321

Titolo

Leadership for change : developing transformational student leaders through global learning spaces / / edited by W.P. Wahl, René Pelser

Pubbl/distr/stampa

Cape Town, South Africa : , : AOSIS, , 2020

Descrizione fisica

1 online resource (xlii, 324 pages) : illustrations

Disciplina

378.007

Soggetti

Education - Study and teaching (Higher)

Leadership - Study and teaching (Higher)

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Theoretical perspectives on student leadership development through global learning initiatives -- Higher education in a globalizing world : the challenge of glocal education and the call to decolonize universities -- Breaking into a free state of mind : rationale and evidence for 'study abroad' out of rural South Africa -- Architecture and evolvement of the F1L4C and GLS programmes: 2010 to 2018 -- Transformation in times of largeness : the challenges of conflation -- Networks of leadership and social change -- Student narratives on identity, leadership and transformation in a post-apartheid South African university -- Race, religion, and reconciliation : academic initiatives, leadership development, and social change -- An integrated understanding of theory, learning and transformation.

Sommario/riassunto

This edited volume reveals how the journey of transformation at the University of the Free State (UFS) became interwoven with student leadership development and global learning. The UFS initiated two intersecting co-curricular programmes, namely, the First-Year Leadership for Change (F1L4C) programme in 2010; and the triennial Global Leadership Summit (GLS) in 2012. Although these programmes changed over time, their core focus remained to be the development of transformational student leaders through the creation of global learning spaces. From its inception in 2010 to the last GLS in 2018, the UFS global learning project involved 780 students and 259 staff members from 109 institutions, across four continents. The goal of this



edited volume is to create a deeper understanding of how the UFS F1L4C and GLS programmes enhanced student leadership development through global learning, especially in the context of higher education transformation.

2.

Record Nr.

UNINA9910788401503321

Autore

Gersovitz Mark

Titolo

The Size Distribution of Firms, Cournot, and Optimal Taxation / / Mark Gersovitz

Pubbl/distr/stampa

Washington, D.C. : , : International Monetary Fund, , 2006

ISBN

1-4623-1447-3

1-4527-7031-X

1-283-51719-1

1-4519-0984-5

9786613829641

Descrizione fisica

1 online resource (28 p.)

Collana

IMF Working Papers

Soggetti

Taxation

Industrial organization (Economic theory)

Finance: General

Taxation, Subsidies, and Revenue: General

Tax Law

General Financial Markets: General (includes Measurement and Data)

Efficiency

Optimal Taxation

Public finance & taxation

Taxation & duties law

Finance

Income tax systems

Tax law

Competition

Optimal taxation

Tax administration core functions

Income tax

Tax administration and procedure

Law and legislation

Cameroon



Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

"December 2006".

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

""Contents""; ""I. INTRODUCTION""; ""II. ASYMMETRIC OLIGOPOLISTS IN AN UNTAXED ECONOMY""; ""III. ASYMMETRIC OLIGOPOLISTS AND THE SPECIFIC SALES TAX""; ""IV. ASYMMETRIC OLIGOPOLISTS AND THE AD VALOREM SALES TAX""; ""V. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS TAX""; ""VI. ASYMMETRIC OLIGOPOLISTS AND THE HYBRID PROFITS AND AD VALOREM TAXES""; ""VII. CONCLUSIONS""; ""REFERENCES""

Sommario/riassunto

Tax laws and administrations often treat different size firms differently. There is, however, little research on the consequences. As modeled here, oligopolists with different efficiencies determine the size distribution of firms. A government that maximizes a weighted sum of consumer surplus, profits, and tax receipts can tax firms with different efficiencies differently and provides a reference point for other, more restricted differential tax systems. Taxes include a specific sales tax, an ad valorem sales tax, and a profits tax with imperfect deductibility of capital cost, and a combination of the last two. In general there is a pattern of tax rates by efficiency of firm. It is heavily dependent on the social valuation of tax receipts. Analytic and simulation results are provided. When both ad valorem taxes and the imperfect profits tax are combined, simulations suggest that the former rate is higher and the latter rate is lower for relatively inefficient firms.