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This book is a collection of small puppy tales which Amir has written after witnessing Sky's interaction with different creatures. Amir feels he may have been able to capture the greatest moments he witnessed as a puppy dad through Sky's puppy eyes. He takes photos of these moments with his smart phone and retell the tale in words through his creative imagination. This book has a collection of short stories. Each story has a theme and a lesson to read and/or, hear and to visualise our magical world through Sky's puppy eyes & his interaction with his friends. The aim of the book is to convey inspiring messages for children of all ages and to commemorate all forms of life.Enjoy reading!

Young and inquisitive dolphin Aqua is curious and loves to explore. While exploring, the current from the North Pacific Ocean carries her to the Great Pacific Garbage Patch where she becomes entangled amongst net and plastic. Will she be able to free herself? Fourteen year old author Almaaz Gani, astutely educates the reader and gives hope to the youth that we can make a difference in saving planet Earth and that every bit counts. Can Almaaz convince the reader that human activity is affecting planet Earth and its biodiversity? Will the book create awareness in the youth and send the message that the young author wants to spread?

Without Christ, there is no divine life in any human being, whether male or female. The eternal life God has promised produces a spark that, when fanned by man with help from the Holy Spirit, leads to flame and fire. To be a flaming fire, believers must be devoted to fellowship with the Holy Spirit, maintain a consistent spirit-led prayer life, devour the enemies, and ultimately transform into a light for their generation.Within a unique theological exploration, ordained minister Florence Adewumi intertwines biblical inspiration with personal insights to lead believers on a journey inward to examine their spiritual paths and be of the upmost value wherever they find themselves in life. While encouraging spiritual seekers to reflect on the Word of God and her perceptions, Adewumi invites them to seek the treasure within and deploy it for the benefit of themselves and others through their connection to God.The Flame and the Fire shares scripture and other inspirational reflections that guide believers to attain a greater understanding of what it means to become a flaming fire for Christ.

Durante el procedimiento de fiscalización y recaudación, la Dirección General deIngresos (DGI) actúa de conformidad con el Código Tributario [CT] (Ley n.° 562,publicada en La Gaceta, Diario Oficial n.° 227 del 23 de noviembre de 2005) y susreformas (Ley n.° 598, publicada en La Gaceta, Diario Oficial n.° 177 del 11 de septiembrede 2006) que en su artículo 12 le asigna la facultad, obligación y responsabilidad de exigirel cumplimiento de la obligación tributaria.Sin embargo, aunque es responsabilidad de la DGI el llevar a cabo estas actividades, elCT en su artículo n.° 72 menciona que ...los contribuyentes o responsables, tendránderecho a asesorarse y escoger el nombre de las firmas privadas de Contadores Públicos(CP) y/o Contadores Públicos Autorizados (CPA), para formular Dictamen Fiscal y haceruso del mismo.Es importante destacar que la Ley n.° 6 aprobada el 14 de abril de 1959, de Ejercicio delCP y publicada en La Gaceta, Diario Oficial n.° 94 del 30 de abril de 1959, reconoce ensus artículos 7 y 10 que solo los CPA (y no los CP) tienen la facultad de emitir dictámenesrelacionados con la profesión y que cumplan con los requisitos para ser consideradoscomo instrumentos con fe pública de conformidad con el artículo 11 de dicha ley.Aunque en nuestro CT ya se encuentra vigente el uso del Dictamen Fiscal, a la fecha deeste estudio no se ha puesto en práctica, ni la DGI ha emitido pronunciamiento algunoal respecto.En el presente artículo se llevará a cabo un análisis de la legislación fiscal vigente en tornoa la figura del Dictamen Fiscal y su relación con la legislación para el ejercicio de laprofesión de CPA. También, se propondrán adiciones o reformas a la legislación actualtomando como base mejores prácticas.

El Estado, a través de la Constitución Política de la República de Nicaragua(la Constitución, Cn.) y las leyes aplicables, ha asignado a la Dirección General de Ingresos(DGI) una serie de facultades entre las que se encuentran la de fiscalización, la cual estáencaminada a verificar que los contribuyentes están declarando y pagando sus impuestosde forma íntegra y correcta. En consecuencia, este procedimiento pretende investigar,controlar, y verificar el cumplimiento de las obligaciones tributarias por parte de loscontribuyentes.Durante el procedimiento de fiscalización, la DGI actúa de conformidad con el CódigoTributario y sus reformas que le asigna en su artículo 12 la facultad, obligación yresponsabilidad de exigir el cumplimiento de la obligación tributaria. Lo anterior, con elfin de dar cumplimiento a lo establecido en los artículos 112 y 113 Cn, relacionados conel Presupuesto General de la República. No obstante lo anterior, cabe cuestionarse siesta facultad de fiscalización autoriza a dicha entidad a solicitar información que pudieseafectar el derecho a la privacidad del contribuyente, un derecho constitucionalestablecido en el artículo 26. ¿Qué límites tiene la discrecionalidad que le otorga lalegislación vigente a la DGI? ¿Qué alternativas tiene el contribuyente para defender suderecho constitucional a la privacidad?En el presente artículo se lleva a cabo un análisis de las facultades discrecionales que tienela DGI, así como sus implicaciones en los derechos fundamentales de los contribuyentes.Como base para este artículo hemos consultado leyes, reglamentos, publicacionescientíficas, sentencias, entre otros.

1937 dawned over the golden sun kissed lands of Spain, upon a divided country and a vicious and bloody Civil War. The war had, originally, begun as a simple military coup, back in mid-July of the previous year. At first it looked as though it would carry the day, but due to the early up-rising in the Spanish protectorate of Morocco, the timing of the revolt on the mainland was thrown into disarray, and due to this certain areas didn't commence their planned revolts at the designated time. In particular, the major cities of Barcelona and Madrid were both critically effected by the timing of these events, and the whole of the 18th July was spent in inactivity. It was this delay, to the originally planned timetable, that enabled the republican government, but more importantly, especially in Barcelona, the unions and other forces on the left, to organise some sort of resistance. It was this fact, which meant that they were able to defeat the rebellion in these, and several other vital towns and cities. By the end of the 20th July, after the first two days of the rebellion, and bitter fighting throughout the length and breadth of the country, the battle lines had been drawn, and Spain was a nation split into two basic zones. The areas that remained loyal, under the control of the government, and the rest of Spain, which was now under the command of the rebel's or nationalist's as they were to become known.

Other than politics, I doubt if any other topics have captured the imagination of the masses more than dieting and exercise. The media is saturated with advice from all and sundry foisting their ideas on the reader. Clearly there is no perfect solution.Why the obsession? Wanting to live longer or better lives, or seeking an antidote to illness such as Alzheimers or a cure for over indulgence? There are many reasons for this quest to improve the quality of life. Yet it seems to be extremely difficult to achieve. I have spent over 50 years as a doctor, learning from life's experiences. There is a way to improve one's life which is available to all but it does take some effort. I show you what worked for me and can work for you too. I have the next ten million years to lie still, now is the time to move!

Aid Evaporation is a new Nortion. It is based on an academic study that comprehensively examined how ODA is governed from the source to the destination. Key ODA parameters emerged from the existing ODA governance frameworks namely; mechanism, ideology, development approach and processes. By unpacking elements contributing to aid ineffectiveness through these parameters, exploring the existence of the aid evaporation and examining the key enablers of ODA Evaporatoon, the study discovered supply side factors contributed significantly to Aid ineffectiveness. It exposed different AID Evaporation enablers which play different hidden functions such as ODA Door Openers, Appetixers, Softeners, Sponges, Convertors, Controllers, Distorters as well as Carrot and Stick among others. Key findings revealed that the prevailing perception that aid ineffectiveness was a demand side problem was only part of the story because supply side challenges were probably more responsible for billions of ODA that could not be accounted for. It has recommended the re-writing of the narrative that ODA ineffectiveness is predominantly premised on demand side by incorporating supply side factors. Findings demonstrated that while there were indeed demand side challenges such as bad governance, corruption and lack of strong institutions, there were also supply (donor) side challenges such as over-reliance of donor's own inefficient ODA governance frameworks as well as ODA delivery mechanisms, the entrenchment of bilateral interest in ODA processess and geo- political interests among other factors. In this regard, the study confirmed that the 62% of the ODA that could not be accounted for according to existing literature was either held up in the pipeline or evaporates mostly from the supply side. This finding brought clarity on the weak impact of ODA and corroborated with existing literature on the mystery of unaccounted ODA. While the notion of aid evaporation emerged as an attribution and part of a reflection on the problem of ODA dissipation at the preliminary stage of the literature review, it became the central issue of focus throughout the research investigation which involved substantive field work to bring clarity on the problem. The study has made theoretical and practical contributions to the existing concepts on ODA governance and proposed a new concept, namely the "Supply Baggage Concept".The new concept should inform the Post Paris era in achieving Aid effectiveness by weding out Evaporation, using the Aid Evaporation Detection Framework proposed in this book.

"Life in Christ Jesus" is a book inspired by the Holy Spirit. Its purpose is to guide and enlighten individuals within the body of Christ, helping them understand how to live the abundant life given to us by Jesus Christ, our Lord and Savior.Reading this book can provide you with valuable insights and guidance on how to live a fulfilling life as a follower of Jesus Christ. This book is filled with wisdom and illumination that could help you understand the importance of reflecting Jesus Christ's life and teachings in your everyday activities. By doing so, you can enjoy the freedom and abundant blessings that come with living a new life in Christ Jesus. This is an excellent resource for those looking to deepen their faith and understanding of Jesus Christ.

The book is about a young and inquisitive cheetah cub who is curious why the vast savannah planes are dry and overgrazed. His mum cleverly teaches him and the reader, the important role that the cheetah plays in the food chain and the fine balance in our ecosystem. Is it possible that human beings are short-sighted? Can we not see the impact of our activities on planet Earth, it's habitat and global warming? Will Charlie Cheetah open the eyes of the youth?A beautiful, informative and educational story for young and old, presented in the form of a colourfully illustrated book. It is relevant to today's times where we face fossil fuel shortage and load shedding, with outcries for an alternate way forward. A book worth keeping in all libraries to inspire future generations to learn, think and be aware of how human activity is impacting our planet. It is time to make a change. The change will be to take responsibly for the future in order to make a difference. Khadija Ismail, Crescent Montessori School, Polokwane, South

The new owners of Hotel Hot-Pot or What plan to extend the bedrooms, and turn the wild flower meadow into a car park to accommodate additional guests. The animal residents combine forces to thwart the plans, in order to save their homes.

The village residents are overwhelmed by a sudden storm. With the assistance of Pterosaur Tomato, they meet together to enjoy some time before the storm abates. Then, the villagers repair the damage wrought by the storm. They thank Pterosaur Tomato profusely for his help, and bid him a fond farewell.

Ninarphay Tales are four intertwined young teen fantasy stories. each tale has flashes of gothic romance, mysticism, magic and timeless allegory. in volume one, four teenage girls are promoted to Ninarphay from Transzalore, a fantasy realm run by ogres and oni, to a fantasy world run by mythical beasts and magical creatures. in the second tale, we meet a mystical bird battling an ogre-like shark for the safety of two Ninarphain creatures, and in the third, we meet an excellently good Oni who saves a human girl from the underworld's demons. in our final outing, we meet the members of the pantheon of Ninarphay as they contend with keeping all children of Ninarphay safe from the underworld. Ninarphay Tales is a fun, adventurous and exuberant read from beginning to end. you will not get bored or even be disappointed.

Two teenagers Gwyl and Liz are drawn into a timewarp and join the denizens of the other-world in the constant battle between the powers of the Light and the Dark. They seek the Dragon's Eye, a huge flawless amythyst crystal which holds the power to influence the battle either way. They discover the Eye but it is lost to them and all seems in vain. Years later with their friend Giles they are once again drawn into that otherworld which now has intruded into their own. It is Giles alone who has to face the Power of the Dark in a final great conflict. He wins the battle but at the cost of his own life. Most of the characters of the otherworld come from folklore and the places actually exist.

Working on business management can be exciting, but it can also create new challenges.In this guide, the author draws on his experiences working in various countries to provide tips for managing a business or organization. He answers questions such as:¿ What are the main components of business management?¿ How do you develop a successful business model?¿ What are the differences between leaders and managers?¿ How do you connect with business prospects?¿ What steps can you take to optimize financial management?Other topics include business policy and strategy, business communication, sizing up competitors, analyzing consumer behavior, and the five key product levels.The guide is divided into nine units, with each chapter consisting of several articles on a particular topic, so you can hone your leadership and management skills.Filled with definitions, theories, and real-life examples, this guide will serve as a treasured resource for leaders and managers who want to optimize business operations.

WINNER GOLD AWARDLiterary TitanONE EMPEROR'S DREAM. ONE GLADIATOR'S JUSTICEDiscover the secret of Nero's spectacular Domus Aurea golden palace, only now being revealed. What is its connection to the Colosseum? And what is its link with the vibrant city of Pompeii, its gladiators and its total destruction caused by the eruption of Vesuvius?The amphitheatre has its own secrets even more spectacular.79 AD. In the reign of Vespasian in the very heart of Rome, a huge amphitheatre rose that would awe the empire. It became known as the Colosseum. Born from the extravagance of the Domus Aurea in Nero's reign and the Great Fire of Rome, its construction was paid for by spoils won in the Judaean war. Over the years, the blood of thousands seeped into the arena's sand. And the people loved it! This was the time of the gladiators as seen through the eyes of Famullus, Rome's most famous fresco painter.Quintus, a young man born free in Rome sharpens his skills as a Retiarius by fighting in arenas such as Pompeii, becoming caught up in the eruption of Vesuvius. Haunted by his mother's murder years before, he is determined to find the killer and take a life for a life. He finds himself in the inaugural Games of Rome's deadly Colosseum where he must fight for survival and the woman who loves him.Executions, classical re-enactments, beast attacks, gladiatrices and staged naval battles are held within the arena and the crowd is ecstatic. The Colosseum has it all.Beautifully crafted and soundly historically detailed, this is a gripping novel about retribution, love and bravery.

At the beginning of the calendar year, individuals are in a frenzy to move forward with a clean slate.Full of hope and energy, most people begin the new year expecting to take control of their life. While individuals invest in goal setting masterclasses, organizations, and nations, engage in strategic reviews and budgeting exercises to plot a path to a better future.As a strategy enthusiast, the author believes that individuals, organizations, and governments must be intentional during different phases of the calendar year to optimize the use of time, talents, and resources. In this book, learn how to:¿ adopt a structure to escalate results throughout the year;¿ pace yourself and take control your life's journey ¿ increase your happiness level sustainably¿ motivate yourself to achieve goalsThe author emphasizes that to turn a new year into a great year, you must set different types of goals, including a destination goal, an impact goal, a financial goal, a growth goal, a relationship goal, a routine goal, and an effectiveness goal. Each type of goal is explained in detail in this book.Leverage the chance to be better, do better, and experience better with the insights and action steps in The Calendar Code.

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When a piece of pottery is found near Hadrian's Wall by archeologist Frank Bowman, his life is turned upside down, and it leads him on an adventure to discover the rest of the pieces, and whom it belongs to, and why it affects him the way it does.

SEARCHING FOR CEDRIC.....is about looking for Cedric the caterpillar who has gone missing!! Wally the worm is very concerned as he had made friends with Cedric before he disappeared, so Wally, and his many friends go looking for him, and we meet all Wally's friends as well as a few more!The end of the story brings lots of surprises!

My name is Atif Yousaf. I have had an almost 20-year journey with Bipolar, which has seen my faith change, travel to countries I would not have thought to and experience firsthand the miracles of God. I trained as a pharmacist and my career was severely hampered by this disease. This book takes you through my journey, looking at the highs and lows of my life. There have been fun, excitement, laughter, and tears. I hope reading through my journey through life with God, you may also believe, without sacrificing as I have.

An essential guide for expatriates or anyone considering working abroad. It will show you how to make the most of your expatriate status; everything from getting your employment contract right to the do's and don'ts of your final repatriation. And most importantly, how to avoid the sharks (on two feet) who frequent the shores of expatriate communities.A humorous read for the novice and seasoned expatriate alike. This book explores the triumphs and pitfalls of the expatriate experience, using a selection of real-life stories from some of the thousands of expatriates I have personally interviewed over the years.This is a must for those expatriates or residents abroad who wish to accumulate an anonymous nest egg of their own, that can be easily accessed (without alerting the taxman) even after your repatriation. Yes, "Virtual Cash" is here to stay and it's yours to keep or spend as you wish, with no paper trail to the taxman.Tax Avoidance is illegal - Tax sheltering is not! This book will guide you through enough legal loopholes to tie the taxman up in knots for at least three lifetimes, giving you and your grandchildren long term, tax free financial security and complete peace of mind.