Comprehensive Report

Environmental taxes as a proportion of all taxation peaked at 9.7 per cent in 1999 and have declined ever since, falling to 7.3 per cent in 2006. This report sets out a number of conclusions and recommendations covering different areas of environmental policy. (1) Aviation: the reform of Air Passenger Duty into a levy per flight rather than per passenger is welcome, but tax on aviation must be significantly increased so as to stabilise demand and resulting emissions. (2) Motoring: road transport emissions in England increased by 12 per cent between 1997 and 2006, and are forecast to increase, so it is important for the Budget to put in place rises in fuel duty. (3) Carbon capture and storage: the Treasury must provide more assistance for the development of this technology in the UK. (4) Shadow price of carbon: this should be increased to discourage the approval of carbon-intensive policies and projects, and so improve the prospects of achieving the reduction in global emission targets. (5) Environmental transformation fund: the Pre-Budget report (Cm. 7227, ISBN 9780101722728) announced funding for such a fund, with £370 million to be spent over three years, but only £170 million was new money. (6) Emissions trading: it must be clear when reported emissions figures incorporate the purchase of carbon credits, otherwise they will give a false picture of the decarbonisation progress within the UK. (7) Public service agreements: the new PSA is too diffuse, with no clear departmental targets for reducing emissions; the Government should consider setting emissions reduction targets for specific sectors of the economy. The Treasury has not responded on the scale or with the urgency recommended by the Stern Review (ISBN 9780102944204) and the 2008 Pre-Budget report needs to establish a coherent set of measures to help deliver the UK's 2020 domestic and EU targets on emissions and renewable energy.

A comprehensive guide to reading and understanding financial reports Financial reports provide vital information to investors, lenders, and managers. Yet, the financial statements in a financial report seem to be written in a foreign language that only accountants can understand. This comprehensive version of How to Read a Financial Report breaks through that language barrier, clears away the fog, and offers a plain-English user's guide to financial reports. The book features new information on the move toward separate financial and accounting reporting standards for private companies, the emergence of websites offering financial information, pending changes in the auditor's report language and what this means to investors, and requirements for XBRL tagging in reporting to the SEC, among other topics. Makes it easy to understand what financial reports really say Updated to include the latest information financial reporting standards and regulatory changes Written by an author team with a combined 50-plus years of experience in financial accounting This comprehensive edition includes an ancillary website containing valuable additional resources With this comprehensive version of How to Read a Financial Report, investors will find everything they need to fully understand the profit, cash flow, and financial condition of any business.

An invaluable collection of sample case reports from experts in child and adolescent assessment With contributions from authorities in the fields of psychology and special education-including Dawn Flanagan, Elaine Fletcher-Janzen, Randy Kamphaus, Nadeen Kaufman, George McCloskey, Jack Naglieri, Cecil Reynolds, and Gale Roid—Comprehensive Evaluations provides over fifty sample case reports to help you draft carefully planned, goal-directed, and comprehensive evaluations that clearly explain the reasons for a student's school-related difficulties, from preschool to postsecondary level. A wellspring of information for educational professionals, Comprehensive Evaluations provides models for writing diagnostic reports to accompany the tests most frequently administered in the evaluation of children, adolescents, and adults, including the BASC-2, KABC-II, WAIS-IV, WISC-IV, and WJ III. The reports reflect various disciplines within psychology and education, different theoretical perspectives and paradigms, and span a broad spectrum of disabilities. The diagnostic reports found within Comprehensive Evaluations will help: Expand your familiarity with widely used test instruments Enhance your understanding of the interpretation of test scores Improve your ability to tailor written reports to the purposes of the evaluation Translate assessment results into meaningful treatment recommendations Recognize the differences in what evaluators from various school districts, agencies, and private practices consider to be a comprehensive evaluation Appreciate how your theoretical perspective and choice of tests can influence diagnostic conclusions Determine a report writing style that meets your needs Comprehensive Evaluations deftly illustrates how thorough assessments help empirically pinpoint the reasons a student is struggling in school, which then allows an evaluator to select the most appropriate accommodations and interventions to help the student succeed.