New York State Tax Law (As of January 1, 2008)


Book Description

This authoritative title is a great resource for anyone working with New York State tax issues. It's also a perfect companion to CCH's Guidebook to New York Taxes. This comprehensive reference provides full text of the statute affecting New York personal income, corporate franchise (income), estate, excise, sales and use, franchise, and other NY taxes as amended by legislative action through January 1, 2008. Also included is the full text of the New York State tax laws relating to city personal income tax, income tax surcharge, and city earnings tax on nonresidents.







Accidents and Disasters


Book Description

This book deals with the contemporary subject of perception of risk and its influence on accidents and disasters. The contents examine the conventional viewpoints on human errors, incubation of errors, complexity and organisational deviance as a cause for accidents. Work of Mary Douglas with regard to risk, Charles Perrow's work on the normal accident theory and Diane Vaughan's theory on normalisation of deviance are examined from a fresh perspective in this book. It also discusses prominent accidents in aviation, space, nuclear energy, automotive and healthcare, using the pandemic and Boeing 737 Max as a backdrop to study accidents and disasters. It further explores the background and similarities to these events and addresses the core issues such as the state of regulation, the worldview of the sociologists, and proposes that mental models of complex systems, avarice and risk for gain as other possibilities for accidents. Using the concept of nudge in behavioural economics and the Elinor Ostrom’s viewpoint on regulating for common good, it suggests a way forward through the High Reliability Organisation Theory (HRO) leading to enhanced risk perception. The book will be of interest to those who would like to understand the need to incorporate risk perception into regulation, engineers and scientists, professionals and policy makers working in the areas of disaster and risk management, technology areas like aviation, nuclear plants, space and healthcare, students of the sociology of risk and of course the general reader.




The Florida Quiz Book


Book Description

Do you know: How many acres of Florida's remaining natural areas have become infested with non-native plant species? Where is Estero Bay? What is the penalty for violating federal manatee protection laws? What river disappears underground in O'Leno State Park and re-emerges above ground in River Rise State Park? Learn this and more in this fun-filled guide to the little-known facts of Florida.




Alcohol, Drugs, and Impaired Driving


Book Description

Alcohol, Drugs, and Impaired Driving addresses many theoretical and practical issues related to the role played by alcohol and other psychoactive drugs on driving performance, road-traffic safety, and public health. Several key forensic issues are involved in the enforcement of laws regulating driving under the influence of alcohol and/or other drugs, including analytical toxicology, pharmacology of drug action, as well as the relationships between dose taken, concentration levels in the body, and impairment of performance and behavior. Our knowledge of drunken driving is much more comprehensive than drugged driving, so a large part of this book is devoted to alcohol impairment, as well as impairment caused by use of drugs other than alcohol. For convenience, the book is divided into four main sections. The first section gives some historical background about measuring alcohol in blood and breath as evidence for the prosecution of traffic offenders. The important role of the Breathalyzer instrument in traffic-law enforcement, especially in Australia, Canada, and the USA is presented along with a biographical sketch of its inventor (Professor Robert F. Borkenstein of Indiana University) with focus on the man, his work and his impact. The second section discusses several issues related to forensic blood and breath-alcohol alcohol analysis as evidence for prosecution of traffic offenders. This includes how the results should be interpreted in relation to impairment and an evaluation of common defense challenges. Because most countries have adopted concentration per se laws, the main thrust of the prosecution case is the suspect’s measured blood- or breath-alcohol concentration. This legal framework necessitates that the analytical methods used are "fit for purpose" and are subjected to rigorous quality assurance procedures. The third section gives a broad overview of the current state of knowledge about driving under the influence of non-alcohol drugs in various countries. This includes adoption of zero-tolerance laws, concentration per se statutes, and clinical evidence of driver impairment based on field sobriety tests and drug recognition expert evidence. The fourth section deals with epidemiology, enforcement, and countermeasures aimed at reducing the threat of drunken and drugged driving. All articles have appeared previously in the international journal Forensic Science Review, but all are completely updated with current data, references, and the latest research on developments since the articles were published. This book contains a convenient collection of the best articles covering recommendations for blood and breath testing methods, public policy relating to such methods, and forensic and legal implications of the enforcement of measures to counter driving under the influence.







New York State Sales and Use Tax Law and Regulations: As of January 1, 2009


Book Description

New York State Sales and Use Tax Law and Regulations serves as a comprehensive resource for all those who work with sales and use tax issues in New York. It is a great companion to CCH's Guidebook to New York Taxes, providing full text of the New York State tax laws concerning sales and use taxes--Articles 1, 8, 28, 29, 37 and 41, as well as related New York City provisions--Chapters 1 and 20 of the NYC Administrative Code. Also includes full text of sales and use tax Regulations and Technical Services Bureau Memoranda (TSBM). This Edition presents the law and regulations as amended through January 1, 2009.