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EU law currently distinguishes ‘physically embodied’ books and e-books for value added tax purposes, even where their content is the same. This article explores the legal root of that difference and, employing the principle of ‘fiscal neutrality’ (a subset of equal treatment) it aims to shed light on the current cases pending before the Court of Justice of the EU against France and Luxembourg for their unilateral reductions in e-book rates. The last part of this article looks at another area of physical and e-book divergence, first sale, and considers what an equality based approach could have to say about this.  相似文献   
2.
As the concept of ‘inclusive education’ has gained currency, students who would previously have been referred to specialist forms of provision, having been judged ‘less able’, are now believed to belong in mainstream classrooms. However, it is often argued that teachers lack the necessary knowledge and skills to work with such students in inclusive classrooms. This paper reports findings of a study of a new initial teacher education course that starts from the premise that the question is not whether teachers have the necessary knowledge and skills to teach in inclusive classrooms, but how to make best use of what they already know when learners experience difficulty. The theoretical rationale for the development of the course is outlined and examples of how teachers might engage in more inclusive practice are presented.  相似文献   
3.
In this study, associations between health-care providers (HCPs) discussing diet with their pregnant patients and patient dietary behavior were assessed in addition to factors related to HCPs discussing diet with their patients. Questionnaires were completed by 237 pregnant women and 31 HCPs at 12 obstetrics–gynecology clinics across the United States. Patients provided versus those not provided dietary counseling by their HCP were more likely (OR = 2.17, 95%; CI = 0.75–6.25) to engage in healthy dietary practices. HCPs that discussed multiple health behaviors were nearly four times more likely to discuss diet with their pregnant patients compared with HCP who did not discuss other health behaviors (OR = 3.67, 95%; CI = 1.10–12.28). This study indicates that HCP education can positively impact dietary behaviors of their pregnant patients.  相似文献   
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Recently in the UK there have been dramatic changes in the state provision of early years education and care, most notably the introduction of the Qualifications and Curriculum Authority's ‘early learning goals’ in 1999 and ‘curriculum guidance for the foundation stage’ in 2000. Outlining the context in which these changes came to take place, this research begins to consider how we might understand children's experiences of this policy in practice in their reception year. Valuing children's potential as participants in research, a play‐based activity was designed to ensure that the process of generating data would be meaningful to the children as well as to the researcher. Analysis of the discourse highlights themes of early education that were of importance to the children. Further discussion of these themes offers insight into how concepts of work and play might be linked to the role of the adult‐in‐charge, potentially undermining opportunities for learning; and how concepts of the individual, normalisation and the individualised academic curriculum promoted by national policy stand opposed to a notion of community on which the children place great emphasis.  相似文献   
5.
Educational technology research and development - In response to Philipsen et al.'s (Educ Technol Res Dev 67:1145–1174, 2019) article titled “Improving teacher professional...  相似文献   
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