Principles of Value Added Tax - A European Perspective

Book Description

This book puts the theory of value added tax (VAT) into the context of the European single market. In so doing, it introduces senior financial officers and tax practitioners, who may already be familiar with the principles of direct taxation, to VAT. It also provides VAT specialists who, until now, may have concentrated on the VAT system within their own Member State, with a pan-European perspective. Thus it serves a practical, as well as theoretical, purpose. In view of the importance of the European single market to the majority of U.S. (and other) multinationals, it is essential that tax practitioners understand the need for coordinated VAT planning across Europe and for its integration into the mainstream of commercial decision-making. By providing tax practitioners with a strategic overview of the current European VAT system, this book will enable management to achieve this. It also highlights possible future developments which every multinational will need to take into account in defining its strategy for this important market.

The principles of VAT planning within Europe will have a wider application and will be relevant to other VAT/Goods & Services Taxes outside Europe. Furthermore, Chapter 10 in outlining the key issues surrounding a subtraction VAT will equip U.S. practitioners to take part in the growing debate on the desirability of introducing some form of consumption tax.

Customer Reviews:

An outstanding overview of European VAT.......2000-03-29

The structure of this book and the importance of the European Union ("EU") in world trade mean that the book has a wide audience. Non-EU advisers and anyone involved in tax planning for multinationals will find it fascinating to explore the issues that arise in a mature VAT system. The book will give them profitable ideas to explore with their clients in their own context. Ogley does not pretend to have provided the definitive work on VAT. What he does do very successfully is combine theory with practical application in an examination of the operation of the VAT across the European Union. This book provides a very readable guide to VAT principles for anyone not intimately involved in European VAT practise.

The first chapter provides a clear overview of the general structure and operation of a VAT system. The second chapter briefly sketches how VAT fits within the EU framework. Ogley has eschewed a detailed analysis in these chapters. Yet he has managed to provide enough information for a reader new to the VAT or the operation of the EU to follow the more complex analysis in later chapters. The explanations are simple without being simplistic.

Chapters three and four go to the nub of the European VAT and describe the structure of the tax and the general treatment of goods, services and exemptions. Ogley explains the key provisions of the VAT law using well-chosen extracts from European case law. This serves the dual purpose of clarifying the meaning of the law, and giving an insight into how the courts interpret it. The law is a living thing. It is only through understanding how and why judges reach the decisions that they do, that advisers can predict the official treatment of their own plans, should they come under the microscope.

To a reader from a new VAT jurisdiction, it is fascinating to find a comprehensive jurisprudence on terms such as consideration and the treatment of discounts, where the same concepts at home wait to be tested. The author had to be selective in his subject matter and does not explore the issues in great detail. Some items, for example promotions, are covered in greater depth than others. That is always going to be the shortcoming of an overview of this kind. The important thing is that readers' interest is piqued and they are given enough information to know what topics they wish to pursue.

Chapters five and six deal with the vexed issues of financial services and property and related supplies. They are chosen as the exemptions that present the most complex technical problems. As a result, they are of most interest to readers. The treatment of financial services explains the basic problem of taxing the value added on financial transactions, and trying to determine what that value is. It identifies the consequent compliance and other problems that make the exemption an important area for tax planning. The chapter on property and related supplies explores the five principles that underlie the EU VAT treatment and how they have been implemented through the sixth directive. A discussion of the application of anti-avoidance provisions is of particular interest.

Chapters seven and eight cover the transitional regime and the definitive system. The transitional regime was introduced on 1 January 1993 in conjunction with the abolition of border controls. It effectively maintains a destination system of taxation, except for individuals, whose purchases for private consumption are usually subject to VAT in the Member State of origin. The complex provisions provide a fascinating example of the difficulties in applying a common tax, while retaining fiscal sovereignty. The operation of the regime provides some useful analogies for the prospective taxation of international electronic commerce, particularly the introduction of an automatic collection system. Ogley does not discuss this issue, but his observations on the transitional regime, particularly the treatment of telecommunications, are remarkably relevant to it. The discussion of the Simplification Directives gives very clear examples of the problems the EU still faces with its VAT.

The chapter on the definitive system describes the effort to move towards some form of harmonisation. It notes the difficulties faced by each new proposal and sets out the current position of the European Commission. The Commission's focus seems to be on getting the institutional and administrative structures in place before trying to implement a definitive VAT system.

Chapter nine provides a refreshingly clear outline of the principles of VAT planning. The chapter does not look in detail at specific planning arrangements. It concentrates on the basic principles that any planning arrangement must take into account. The principles are illustrated with practical examples. It provides an overview that all but a current VAT specialist would find useful.

Chapter ten will be of particular interest to those concerned with the US and proposals for the reform of the US sales tax system. It discusses subtraction VAT (calculated by reference to an entity's accounts on an aggregate basis, rather than on each transaction) and US Tax Reform. Chapter eleven concludes with a brief overview of the issues of globalisation and trading blocs and unresolved problems of VAT.

This book provides an ideal introduction to the principles of VAT. It is not a book for VAT experts. It is a book for tax advisers, business executives, academics and students from outside the EU who want to get a grasp of the main VAT issues. Those who are looking for extensive detail should do so elsewhere. A major advantage of the book is Ogley's lucid style, which makes a complex subject easy to read.

Book Description

A unique combination of tavern, university and nonstop wild party, the College in its heyday (1951-1961) was for many years Chicago's outstanding outsider outpost. The writings collected here by the College's Founder and Janitor, Slim Brundage (1903-1990), chronicle the colorful history of what may well be the oldest continuous dissident working class intellectual community in the US. Hobo, Wobbly, Soapboxer, veteran of Bughouse Square and the Dil Pickle, 'little theater' playwright/actor, president emeritus of the Hobo College in the 1930s, housepainter, humorist, and chief architect of the scandalous Beatnik Party during the 1960 elections, Brundage was very much a maker of the history he writes about. Here are exciting first-person accounts of tramping, open forums, the fabulous Pickle, the hobo colleges, the Radical Bookshop, and the hilarious story of the College of Complexes as it evolved from the last of the old-time free-speech forums into Chicago's Number One 'beatnik bistro'. Franklin Rosemont's introduction discusses the IWW/hobohemian roots of the College, outlines the Janitor's radical (and Dadaist) critique of education, and relates Brundage's life, the College and Chicago's hobo/beat scenes to the broader struggles for a better, freer, truly egalitarian and non-exploitative society.

Customer Reviews:

Free speech is not dead.......2004-08-04

The city of Chicago has had a long history of anti-establishment, free speech thinking going back to the 1880s Haymarket days. Through the early 20th century, there were a number of open-air forums open to all. The most famous was a place called Bughouse Square. Kind of like Hyde Park in London, anyone could get on a soapbox and talk on anything. The International Workers of the World (IWW, or Wobblies) were the first egalitarian union, open to everyone, especially the supposedly "unorganizable" immigrant workers. Perhaps the most well-known watering hole was a place called the Dil Pickle Club. To read literature unavailable elsewhere, there werea number of radical bookstores around the city, assisted by the Charles H. Kerr Publishing Company (publisher of this book). One of the major links between the 1920s counterculture and the 1960s Beat Generation/New Left counterculture was a place called the College of Complexes.

Run by a man named Slim Brundage, the College was a very egalitarian sort of place. Any night of the week, anyone could attend a lecture on any topic under the sun; sometimes serious, sometimes frivolous. It wasn't a place where only "educated" people could give lectures (though a number of college professors did just that); even the lowliest person could stand and challenge the lecturer or give a lecture themselves. One of the College's central principles was that just because a person had a blue-collar job, or no job, did not mean that they did not care about intellectual matters, or that they couldn't talk on any given subject.

Other nights, the College played host to art exhibitions, live music, theater, etc. The walls were lined with chalkboards for anyone to use. It was one of the few places in 1950s Chicago to accept blacks and women. It didn't discourage right-wingers from coming, but it's general point of view was more left-wing and Marxist/Leninist. In the latter 1950s, when the beatnik movement was suffering a backlash throughout much of America, the College was one of the few places to say Beatniks Are Welcome. It lasted from 1951 to 1961, when Brundage was forced to close by the IRS, the official reason being nonpayment of entertainment taxes. Throughout that time, the College of Complexes never forgot the meaning of the word "fun".

I really enjoyed this book. Anyone interested in 20th century anti-establishment/free speech/beatnik history in America will also enjoy it. It's well worth the reader's time.

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Baja: A Bughouse Book
Steve Lafler
Manufacturer: Top Shelf Productions
ProductGroup: Book
Binding: Paperback

General | Comics & Graphic Novels | Subjects | Books

General | Graphic Novels | Comics & Graphic Novels | Subjects | Books

Contemporary | General | Literature & Fiction | Subjects | Books

General | Short Stories | Literature & Fiction | Subjects | Books
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ASIN: 1891830279

Book Description

Set in an `insect noir` Manhattan of the early fifties, BugHouse is a jazz band built on an ensemble of characters, who are essentially human beings with bug-like features. In Baha, Bones the bass player, youngest member of premier jazz band Bughouse, is on the lam from the law! Framed by gangster Johnny Muggles, Bones heads south to Mexico while things cool off in Bugtown. Intrigue, romance and some very funky rockin` blues ensue as our man Bones hooks up with a group of Mexican musicians. Throw in a spooky local legend about a seductive sorceress, and you have an edgy and illuminating coming of age story for Bones the bass player. Never has a more `human` portrait of drug addiction been portrayed, and never before has the art of music felt more alive and real on the printed page.

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The Bughouse
Lesley Milne
Manufacturer: David Phillips Publishers
ProductGroup: Book
Binding: Paperback

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Gimme some Bug Juice!

Bughouse
Steve Lafler
Manufacturer: Cat-Head Comics
ProductGroup: Book
Binding: Paperback

General | Drawing | Arts & Photography | Subjects | Books

General | Comic Strips | Comics & Graphic Novels | Subjects | Books

General | Comics & Graphic Novels | Subjects | Books

General | Humor | Entertainment | Subjects | Books

General | Foreign Languages | Reference | Subjects | Books
Similar Items:

Baja: A Bughouse Book

ASIN: 1889059005

Customer Reviews:

Gimme some Bug Juice!.......2001-04-18

This graphic novel is great! The Booklist reviewer above compared Lafler's anthropomorphism to that of Maus. Not a bad sound bite, but while this book lacks the gravitas of Maus, it is thoroughly enjoyable as a Jazz age tale of addiction and redemption. Lafler's dialogue is spot-on, and his drawings are fantastic. He really sucks you into this alternate world and leaves you wanting more. The storyline(s) are nothing novel (substitute heroin or alcohol for bug juice and almost any addicted musician for the bugs and you get a familiar true life story) but his telling of the tale is fantastic. Once again, Top Shelf has given us something really worthy of addition to any collection of alternative comix. Buy this!

Bughouse blues: An intimate portrait of gay hustling in Chicago

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Bughouse blues: An intimate portrait of gay hustling in Chicago
Gerald Nicosia
Manufacturer: Vantage Press
ProductGroup: Book
Binding: Unknown Binding

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Bughouse One
James M. Taggart
Manufacturer: PSYGHFR
ProductGroup: Book
Binding: Paperback
ASIN: B000RT9K28

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Comprehensive Bughouse Chess
David A. Penn , and Rommel O. Dizon
Manufacturer: Graham Cracker Studios
ProductGroup: Book
Binding: Spiral-bound
ASIN: 0966980603

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JONK! A BugHouse Fable
Steve J. Lafler
Manufacturer: Regent Press
ProductGroup: Book
Binding: Paperback
ASIN: 1889059153

"Oh, you work at the Bughouse!": Reminiscing about the care of the mentally ill between the thirties and fifties

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"Oh, you work at the Bughouse!": Reminiscing about the care of the mentally ill between the thirties and fifties
Ruth H Hahn
Manufacturer: Taylor Pub. Co
ProductGroup: Book
Binding: Unknown Binding

Mental Illness | Psychology & Counseling | Health, Mind & Body | Subjects | Books
ASIN: B0006YJPRE

Scalawag: A Bughouse Book - Volume 3 (Bughouse)

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Scalawag: A Bughouse Book - Volume 3 (Bughouse)
Steve Lafler
Manufacturer: Top Shelf Productions
ProductGroup: Book
Binding: Paperback

General | Instructional & How-To | Arts & Photography | Subjects | Books

General | Arts & Photography | Subjects | Books

Cartooning | Comics & Graphic Novels | Subjects | Books

General | Comic Strips | Comics & Graphic Novels | Subjects | Books

General | Comics & Graphic Novels | Subjects | Books

General | Graphic Novels | Comics & Graphic Novels | Subjects | Books

Contemporary | General | Literature & Fiction | Subjects | Books
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Baja: A Bughouse Book

ASIN: 1891830678

Book Description

Scalawag is the stand-alone third graphic novel in the Bughouse series. Bughouse is cartoonist Steve Lafler's graphic novel series about the life of a jazz band of the same name. Set in an "insect noir" Manhattan of the early fifties, Bughouse is built on an ensemble of characters, who are essentially human beings with bug-like features. Tenor saxophone maestro, Jimmy Watts, leads his talented band of bugs from the swing era into the uncharted maelstrom of Bop. And as he and his band mates claw their way to the top of the jazz world, they must fight the temptation to be consumed by addiction to a substance known as "bug juice."

Book Description

While admittedly somewhat limited (about the width and height of an aircraft windscreen) and woefully short of the "big picture", the pilot's perspective offers some unique insights into the vagaries of life. Those insights are presented in This Is Your Captain Speaking as a series of tales that, while amusing and lighthearted, give reason to pause and think.

Put your seatbacks into the full-upright and locked position, stow and lock your tray tables, and sit back and enjoy the ride.

Customer Reviews:

Mildly humourous; skip the last chapter.......2005-07-24

My first comment is a sidenote: If you're a fearful flyer looking for some advice, skip this one. Appendix 1 is great, but this isn't the overall point of the book, and you're probably better off *not* reading some of the stories! Just FYI.

It's a book of southern storytelling with a point to make, and the captain does a great job here. Think "Aesop's Fables" for the 20th century, told by a veteran flyer. He's done a lot with his life, and the stories are all indicative of this breadth of experience.

My biggest gripe were some of the comments regarding religion and society, where the captain feels strongly. Fortunately, these aren't often enough to be distracting, but if you're not a Christian/Catholic reader you'll find the last chapter at least condescending, and at most offensive.

Would I purchase the book again if I had the choice? Probably not. It just wasn't my style of humour. More chuckles and incredulity at the experiences. Your time is better spent on Chuck Yeager's biography.

...from a Helicopter Pilots Perspective:.......2005-05-29

You don't have to be a 747 driver to enjoy this book. I can recommend it to everybody who wants to read a good, funny story or is curios why most pilots have a different outlook on life. I laughed my rear off reading his tales and I really enjoyed how Captain Ed looks at our modern and ever-changing environment (some aviation but life in general) from a fun but clever perspective. It's truly a "feel good" book that also gets you thinking at times. You might call him a modern day, easy to read, and funny Saint Exupery. He has inspired me to write some of my own stories down. Thanks Captain Ed!

Mike Strasser, "Chicken Wings" Aviation Cartoons

Great stories!.......2005-04-22

It's obvious that not only can Captain Ed Owens fly an airplane, but he can successfully spin an incredible tale! This is Your Captain Speaking is southern-style storytelling at its finest combined with fable undertones. Not only did I thoroughly enjoy the captain's light-hearted stories but I also appreciated his aviation-referenced approach to keeping life simple. I take back everything I've ever said about pilots!

J.Deveny, veteran FA and author of 99 Ways to Make a Flight Attendant Fly- Off the Handle!

A non-pilot, but aviation lover speaks.......2005-02-24

Ed Owen has given some unique perspective to the relationship of flying and living. He has strung together a wonderful collection of stories about himself, his friends and the characters he has come across in his flying. Most of the stories are downright hilarious, but some are very thought-provoking and some very serious. I suspect the pilot-reader will find some perspectives that really resonate in life-experiences, but anyone who has ever wondered whether pilots at the top of their skills are "real people", will find the insights, situations and characters delightful and informative. I highly recommend the book for all.

Customer Reviews:

A book to revel in.......1999-05-16

A wonderful book that brings all the magic of the movie to life. The picures are beautiful and it is good to see some that never appeared in the finished film. It is truly a book to be enjoyed by those who love this epic film. One can reread it and every time find fresh enjoyment.

Book Description

For 30 years now, Mickey Hart has been on a quest&#!51;to search out and record the wealth of different musics in the world, many of them little known. He's also been fascinated by the recordists who came before him, themselves pioneers in the sound-capturing field, and the extraordinary technological developments that have made their work possible.

Songcatchers looks at our universal appreciation of music and the reasons why, over the past century, technology and curiosity have carried the shamanic chants of Siberia, the dying folk music of isolated European villages, and the ecstatic gamelan sounds of Bali to music lovers all over the world.

The personal tales of the songcatchers are full of romance, derring-do, and intrigue: some of them were scholars, others adventurists, and a few full-fledged spies. The machines that made their work possible progressed from the early treadle-powered phonographs that allowed sound waves to imprint wax cylinders to magnetic tape that captured sound in iron oxide particles to the digital domain of today.

Hart ventures across time and continents in following the songcatchers and their machines, and throughout it all he celebrates music and its ability to transcend the mundane and transport the human spirit.

Customer Reviews:

"Music connects us with the soul.".......2004-12-03

When I bought this book ,I was buying it with my 40 year old son in mind.I thought I would glance at it, and Boy ,am I glad I did.My son enjoys Rock,and even plays a bit of it.I have'nt developed much of a feel for it,but really like Classic Country,Folk,Bluegrass ,Soul,Irish ballads and some Rock and Roll.As a matter of fact,I have heard of The Grateful Dead and Jerry Garcia but I didn't even know that Mickey Hart was their drummer.So,I guess I'm really out of my league writing a review on this book;but here goes anyway.
This book bowled me over in a couple of ways.It really convinced me that all music is important and precious.That goes for Hank Williams singing "The First Fall of Snow",Woody Guthrie singing Philadelphia Lawyer,Elvis singing "Love Me Tender",Sinatra singing "New York,New York",Patty Reilly singing "The Town I Love So Well",the music of the Rain Forest,regional and tribal music from around the world, and even my son's Rock.
As a great lover of books,I can't begin to imagine what it would be like if we had nothing that was written prior to 1879.Well,that is exactly what Hart makes us think about,because there is not a single sound that was made befor that date,recorded,and can be replayed today.That thought is mind-boggling;and how many have even given it a thought?
Hart has made major contributions in trying to get the world's music recorded,particularly music from remote areas and cultures.A year or two ago I got the Asch Recordings,Vol.1-4 of Woody Guthrie ,by Smithsonian Folksways Recordings and even though I enjoy it very much,I had no idea what the background of it was--but thanks to this book,I can now appreciate it.
It takes someone with the talent and dedication of Mickey Hart to get involved and is certainly fortunate that he is on the Board of Directors at Smithonian Folksways.
Music and sound are as important as any other aspect of a culture and if not recorded is lost forever.
Just think about it ,we have the physical remains of the ancient pyrimids of Egypt to look at or even visit,there are all kinds of written material surviving,but not a single sound of the activity and the songs that must have been sung as they did their work.We dont't have to go back 4000 years;there is not a single battle sound ,music or song surviving from the Civil War.That's why what Mickey Hart has to say in this book is so important.

The Best Thus Far Of Hart's Many Outstanding Books.......2003-08-12

Mickey Hart is in full-boogie these days touring with The Dead, and millions of fans are grateful they're back on the road. But lest anyone misunderstand the depth and scope of Mr. Hart's broad musical background, this book should be considered essential reading. He has painstakingly researched and documented recorded music in a way that I quite honestly never considered in any formal way. Best of all, he's illuminated the historical process and power of recorded music on a global platform, all-the-while presenting it in the most readble and accessible manner. I believe this is the best of Mr. Hart's many outstanding books on music. No wonder he works for the Smithsonian. Scholarly, yes. Boring, not for a single word.

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Merle Armitage Dance Memoranda
Merle; Edwin Corle ed. Armitage
Manufacturer: Duell, Sloan & Pearce
ProductGroup: Book
Binding: Hardcover
ASIN: B000GLFK44

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Dance memoranda
Merle Armitage
Manufacturer: Duell, Sloan & Pearce
ProductGroup: Book
Binding: Unknown Binding
ASIN: B0007ENFA6

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Dance Memoranda
Merle Armitage; Editor Edwin Corle
Manufacturer: DUELL, SLOAN & PEARCE
ProductGroup: Book
Binding: Hardcover
ASIN: B000OKQ33Y

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Dance Memoranda Inscribed
Merle Armitage
Manufacturer: DUELL SLOAN & PEARCE INC
ProductGroup: Book
Binding: Hardcover
ASIN: B000Q5L9CC

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Dance Memoranda. Edited by Edwin Corle.
Merle. ARMITAGE
Manufacturer: see notes for publisher info
ProductGroup: Book
Binding: Hardcover
ASIN: B000MXC7ZQ

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MERLE ARMITAGE DANCE MEMORANDA
Edwin (editor) [ Merle Armitage] Corle
Manufacturer: Duell, Sloan & Pearce
ProductGroup: Book
Binding: Hardcover
ASIN: B000MJ6GGQ

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Merle Armitage Dance Memoranda
Edwin Corle
Manufacturer: DUELL SLOAN & PEARCE INC
ProductGroup: Book
Binding: Hardcover
ASIN: B000Q9DYSK

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Merle Armitage Dance Memoranda
Edwin Corle
Manufacturer: Duell, Sloan & Pearce
ProductGroup: Book
Binding: Hardcover
ASIN: B000JK1190

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Merle Armitage Dance Memoranda

Manufacturer: Duell, Sloan and Pearce, NY
ProductGroup: Book
Binding: Hardcover
ASIN: B000GP2NZ4

Book Description

Here's a comprehensive, up-to-date and practical introduction to software test design. This invaluable book presents all the important test design techniques in a single place and in a consistent, and easy-to-digest format. An immediately useful handbook for test engineers, developers, quality assurance professionals, and requirements and systems analysts, it enables you to: choose the best test case design, find software defects in less time and with fewer resources, and develop optimal strategies that help reduce the likelihood of costly errors. It also assists you in estimating the effort, time and cost of good testing.

Download Description

ContentsIntroduction. Testing Basics. Case Studies. Black Box Testing Techniques. Equivalence Class Testing. Boundary Value Testing. Decision Table Testing. Pairwise Testing. State-Transition Testing. Domain Analysis Testing. Use Case Testing. White Box Testing Techniques. Control Path Testing. Data Flow Testing. Testing Paradigms. Waterfall Testing. Exploratory Testing. Exploratory Planning. Supporting Techniques. Knowing When To Stop. Conclusions.

Customer Reviews:

Great reference.......2007-03-23

This is a great reference, giving a good overview of most common test methods. Good bases for in-depth study or to structure a class around.

Practical and Simple.......2005-10-25

This information in this book is simply presented and very easy to apply.

I think the price is a bit high compared to a related book (Systematic Software Testing by Rick D Craig and Stefan P Jaskeil). I managed to get the other book (536 pages) for about $40.00. While the other book represents much better value, I still bought this one and would do it again. If you can only buy one, I'd suggest getting Systematic Software Testing.

Information packed.......2004-07-25

Most texts on software testing have a chapter or two which describe test design techniques. This is the first text that is devoted exclusively to this subject. There is little in the way of theory. The text is practical and provides the software test professional with clear explanations and examples of test techniques that have been proven to be effective.

Although Copeland covers both black box (behavioral) and white box (developer oriented) test techniques, the majority of the test design techniques described are black box. Each technique is explained along with its applicability, advantages/disadvantages, along with references for more information.

For what can be a dry subject, Copeland effectively used humor to make this book very readable.

I also appreciated the chapter summaries, key points in the margins, and a thorough works cited -- including several web articles. Highly recommended.

A Critically Important Read for Software Test Engineers.......2004-07-24

Lee Copeland's book, "A Practitioner's Guide to Software Test Design" provides an easily read introduction into a critical but often ignored subject. As those familiar with the IEEE Standard for Software Test Documentation (IEEE-Std-829) know, Test Design is the first step in turning the "What" of the Test Plan into the "How" of test execution. The IEEE Test Documentation lifecycle is Test Plan - Test Design - Test Case Development - Test Procedure Development - (Test Execution) - Test Summary Report creation. Many test engineers proceed directly from Test Planning into Test Procedure creation, and do Test Design implicitly as opposed to explicitly. This can have a negative impact on an effective test program. This book clearly shows how to implement the test design process described in Drabick's book "Best Practices for the Formal Software Testing Process".

Lee's book provides a concise description based on excellent Case Studies of Black-Box (Requirements Focused) test techniques, moving from the simple (Equivalence Class and Boundary Value testing) to the more complex (Domain Analysis and Use Case testing). He provides the best description I've seen of test case development using orthogonal arrays. Lee then addresses White-Box (Structural Focused) testing, showing how to approach Control Flow and Data Flow testing. Again, he has the best description with illustrative examples of Data Flow testing that I've ever seen.

Lee then describes two Test Paradigms: Scripted Testing and Exploratory Testing that appear to be significantly different, and shows how the two can be used together for even more effective testing. That's the way I've always done testing, by the way.

His Defect Taxonomies chapter provides valuable insight on how to use such information in test design (I never thought of that), and he concludes with a short chapter that addresses the critical question When to Stop Testing.

The Case Studies on "Brown & Donaldson" and "Stateless University Registration" are effectively used to provide valuable insight into the techniques.

This book would be a good read in combination with the book from Rick Craig and Stefan Jaskiel, "Systematic Software Testing".

In summary, this book is well done, is an easy read, and should be read by every test engineer.

Page turner tech book? You bet!.......2004-06-16

The top two software testing books that I recommend are Systematic Software Testing (ISBN 1580535089), and this gem. Whereas the first book gives a complete process and accompanying practices, this one focuses on a collection of highly effective techniques that every test professional should have in his or her toolbox.

Copeland starts off with an overview of testing as a process, followed by case studies. These lay the foundation for the techniques for which a chapter is devoted to each technique. The chapters on the techniques are divided into collections of techniques that are most effective for blackbox (seven) and whitebox (two) testing. The next chapters are devoted to scripted testing with an emphasis on IEEE 829, exploratory testing, and test planning. The book wraps up with an outstanding chapter on software defect taxonomies, advice on when to stop testing, and case studies.

So why did I state this book is a page turner? Copeland has masterfully used humor, statements that catch you off guard, and a warm conversational style to hold your attention. Among the priceless gems of humor are the off-the-wall quotes that he uses in front of each chapter. One of many examples of how he holds your attention by catching you off guard is in Chapter 6 on pairwise testing: 'Why does pairwise testing work so well? I don't know', which he then follows up with one of the most cogent explanations of the technique I've had the pleasure of reading. As an aside, his treatment of pairwise testing - and the power of that technique - is reason enough to read this book.

Another aspect of this book I like is the thoroughness with which he presents techniques. This includes citing the work of other well known practitioners, using case studies, summaries, practice scenarios, and additional references for each chapter. Copeland also has a talent for clearly articulating and conveying complex topics and concepts, adding to this book's value as both courseware and a working reference.

If you are a software testing professional, or you are responsible for teaching this discipline this is one of the top books in my opinion. It is not as wide in scope as Software Testing: A Craftsman's Approach (ISBN: 0849308097), but it makes up for that by covering the essentials in the clearest possible manner.

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A Practitioner's Guide to Software Test Design
Lee Copeland
Manufacturer: NY
ProductGroup: Book
Binding: Paperback
ASIN: B000N7GFVI

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