Most general practices are businesses of quite significant size and yet many GPs are not clear on what the detail of their practice accounts really means. This book will help if you have ever found yourself confused by: . a balance sheet . capital accounts . profit-sharing ratios It will also help you to understand how practices are paid: . the differences between payments under the GMS, APMS and MCP contracts . the effects of transitioning from PMS to GMS contracts . the mechanisms for claims and payments . property and other reimbursements, including the Premises Costs Directions . the new GP Retention Scheme Furthermore, as an individual GP it will tell you about: . how you pay your tax and how it might appear in the practice accounts . tax deductible expenses . the differences between being employed and self-employed for tax purposes . joining and leaving a practice . buying a share in the surgery premises . forming a limited company for tax purposes . the NHS Pension Scheme and its various ´sections´ . superannuation Updated with 2018/19 guidelines on tax, pensions and practice payments, this is a book for all those confused by accounting terminology, from GP registrars to GP principals. Reviews of previous editions: ´´Great book for GP´s who want to get a better understanding of the financial aspects of general practice. It explains clearly the payment structure of general practices and also gives good information about practice accounts. Highly recommended ...´´ ´´Great book, up to date, accurate, really clarifies the minefield of GP accounting. Explains clearly and succinctly how the practice accounts are made up and what happens when joining and retiring from practice.´´ ´´This book is bang up to date and incredibly easy to follow. Contains useful and up to the minute information, and serves as a great source for reference.´´
An unflinching look at the aspiring city-builders of our smart, mobile, connected future. We live in a world defined by urbanization and digital ubiquity, where mobile broadband connections outnumber fixed ones, machines dominate a new ´´internet of things,´´ and more people live in cities than in the countryside. In Smart Cities, urbanist and technology expert Anthony Townsend takes a broad historical look at the forces that have shaped the planning and design of cities and information technologies from the rise of the great industrial cities of the nineteenth century to the present. A century ago, the telegraph and the mechanical tabulator were used to tame cities of millions. Today, cellular networks and cloud computing tie together the complex choreography of mega-regions of tens of millions of people. In response, cities worldwide are deploying technology to address both the timeless challenges of government and the mounting problems posed by human settlements of previously unimaginable size and complexity. In Chicago, GPS sensors on snow plows feed a real-time ´´plow tracker´´ map that everyone can access. In Zaragoza, Spain, a ´´citizen card´´ can get you on the free city-wide Wi-Fi network, unlock a bike share, check a book out of the library, and pay for your bus ride home. In New York, a guerrilla group of citizen-scientists installed sensors in local sewers to alert you when stormwater runoff overwhelms the system, dumping waste into local waterways. As technology barons, entrepreneurs, mayors, and an emerging vanguard of civic hackers are trying to shape this new frontier, Smart Cities considers the motivations, aspirations, and shortcomings of them all while offering a new civics to guide our efforts as we build the future together, one click at a time.
Outside of the world of enterprise computing, there is one database that enables a huge range of software and hardware to flex relational database capabilities, without the baggage and cost of traditional database management systems. That database is SQLite - an embeddable database with an amazingly small footprint, yet able to handle databases of enormous size. SQLite comes equipped with an array of powerful features available through a host of programming and development environments. It is supported by languages such as C, Java, Perl, PHP, Python, Ruby, TCL, and more. The Definitive Guide to SQLite, Second Edition is devoted to complete coverage of the latest version of this powerful database. It offers a thorough overview of SQLite´s capabilities and APIs. The book also uses SQLite as the basis for helping newcomers make their first foray into database development. In only a short time you can be writing programs as diverse as a server-side browser plug-in or the next great iPhone or Android application! Learn about SQLite extensions for C, Java, Perl, PHP, Python, Ruby, and Tcl. Get solid coverage of SQLite internals. Explore developing iOS (iPhone) and Android applications with SQLite. SQLite is the solution chosen for thousands of products around the world, from mobile phones and GPS devices to set-top boxes and web browsers. You almost certainly use SQLite every day without even realizing it!