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The Free-Play Tax Deduction Debate: How Academic Research Can Help, Anthony F. Lucas, Katherine Spilde 2017 UNLV

The Free-Play Tax Deduction Debate: How Academic Research Can Help, Anthony F. Lucas, Katherine Spilde

UNLV Gaming Research & Review Journal

Free-play is the primary play incentive for slot players in many jurisdictions, with some campaigns eclipsing $50 million in annual redemptions. The efficacy of these incentives remains questionable at best, creating some contentious tax policy issues. Operators want to deduct the face value of these offers from taxable gaming win, based in part on the assumption that they expand the tax base; however, many regulators and taxing authorities question this claim. Any failure to fully recover redeemed free-play creates a deduction that is partially funded by tax payers. Arguments on both sides of this complex tax policy issue are thoroughly ...


Back Cover, 2017 Vocational Training Council

Back Cover

AMBROSIA 客道 : The Magazine of The International Culinary Institute

An appealing assemblage of colourful macarons created by students of ICI

由國際廚藝學院學生炮製的馬卡龍,色彩繽紛,令人賞心悅目


Recipe For Success 成功秘訣, ICI Editorial Team 2017 Vocational Training Council

Recipe For Success 成功秘訣, Ici Editorial Team

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Class acts 學院消息:

Central stage 美味焦點

Italian epicurean 意國風味

Upper crust 頂級示範


Wallace Lo 盧浩邦, Kate Whitehead 2017 Vocational Training Council

Wallace Lo 盧浩邦, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Head Sommelier at Le Comptoir, Graduate of Higher Diploma in International Hotel Management Programme, Hong Kong Institute of Vocational Education (IVE), 2009

Le Comptoir首席品酒師,香港專業教育學院2009年國際酒店管理高級文憑畢業生


Magic Ingredient 魔法食材, Vivian Mak 2017 Vocational Training Council

Magic Ingredient 魔法食材, Vivian Mak

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Truffle king Umberto Bombana dishes up Confit of "Taiyouren" organic egg

以白松露提升慢煮有機雞蛋的香味


Ocean's Elevenses 美饌巡航, Mercedes Hutton 2017 Vocational Training Council

Ocean's Elevenses 美饌巡航, Mercedes Hutton

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Catering to discerning passengers on cruise ships is a major undertaking, but it offers wonderful and bountiful rewards.

在郵輪上為高品味的旅客提供高質素的餐飲服務,是一項龐大而重要的任務,然而對廚師而言,這是個難得而又豐盛的經驗。


The Age Of Enlightenment 時間的啟示, Rachel Read 2017 Vocational Training Council

The Age Of Enlightenment 時間的啟示, Rachel Read

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Renowned for its intense flavour and exquisite tenderness, dry-aged beef has been more popular, or more lovingly prepared.

經過精細加工處理的乾式熟成牛肉,肉質嫩滑、味道濃郁,難怪近年大受歡迎。


Senses And Sensibilities 五感美食體驗, Juliana Loh 2017 Vocational Training Council

Senses And Sensibilities 五感美食體驗, Juliana Loh

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Good taste is just the start -- great dining can be a feast for all the senses.

享受美食首要是滿足味蕾,然而出色的餐飲,理應滿足五官的體驗。


One For The Team 美酒佳餚, Kate Whitehead 2017 Vocational Training Council

One For The Team 美酒佳餚, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

When it comes to pairing fine wines with Asian cuisine, Jeannie Cho Lee is the undisputed authority, and she offers up some East-meets-West advice.

談到亞洲菜如何配搭葡萄酒,李志延堪稱箇中權威。且聽這位葡萄酒大師細說東西匯聚的飲食心得。


Northern Exposure 尋味北歐, Rachel Duffell 2017 Vocational Training Council

Northern Exposure 尋味北歐, Rachel Duffell

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Emphasising purity and simplicity, as well as history and tradition, New Nordic cuisine is sweeping the globe, serving up health, wellbeing and sustainability benefits along the way.

新北歐菜奉行簡單純淨的飲食、尊重歷史傳統的原則,在推動可持續概念的同時,亦帶來健康美食,難怪這個菜系近年在世界各地掀起一股飲食新浪潮。


On The Rocas Roca兄弟: 三人行必有我師, Kate Whitehead 2017 Vocational Training Council

On The Rocas Roca兄弟: 三人行必有我師, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Each a master in his own way, but all with creativity in their DNA, three Spanish brothers boast their greatness in cooking, wine stewarding and dessert making.

西班牙Roca三兄弟各有專長,他們的基因蘊含創意天賦,在烹飪、品酒及製作甜點方面各擅勝場。


Features, 2017 Vocational Training Council

Features

AMBROSIA 客道 : The Magazine of The International Culinary Institute

No abstract provided.


Chilli Rush 火辣滋味, Jade Lee-Duffy 2017 Vocational Training Council

Chilli Rush 火辣滋味, Jade Lee-Duffy

AMBROSIA 客道 : The Magazine of The International Culinary Institute

One of the most exciting culinary trends for 2017 is the use of spice. Turn up the heat with chilli peppers and blends from across the planet

辛辣風味是2017年最刺激的飲食潮流之一!來自世界各地不同品種的辣椒和辣椒製的香料,讓味蕾升溫


Seeing Red 迷人紅茄, Kate Whitehead 2017 Vocational Training Council

Seeing Red 迷人紅茄, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Though the tomato is a fruit, many cooks treat them as vegatables, and they are integral to cuisines across the world. Store tomatoes at room temperature rather than in the fridge to maintain their texture and flavour

儘管番茄屬於水果類,但很多廚師都把它當作蔬菜;而番茄也是世界各地不少菜餚的主要材料。要保存番茄的質感和味道,切記不可冷藏,而必須在室溫存在


Rolling In Dough 「麵麵」俱佳, Kate Whitehead 2017 Vocational Training Council

Rolling In Dough 「麵麵」俱佳, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Perfect pasta made easy

輕鬆製作完美麵條


Fine-Dining Print 精緻美食圖鑑, Kate Whitehead 2017 Vocational Training Council

Fine-Dining Print 精緻美食圖鑑, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Chefs' favourite recipes for your bookshelf

收藏名廚食譜


For The Love Of Chocolate 情迷朱古力, Kate Whitehead 2017 Vocational Training Council

For The Love Of Chocolate 情迷朱古力, Kate Whitehead

AMBROSIA 客道 : The Magazine of The International Culinary Institute

Everything you wanted to know about the sexiest treat

為你介紹各種有關朱古力這種最性感美食的趣聞


Test Kitchen, 2017 Vocational Training Council

Test Kitchen

AMBROSIA 客道 : The Magazine of The International Culinary Institute

No abstract provided.


Contributors 作者及攝影師簡介, 2017 Vocational Training Council

Contributors 作者及攝影師簡介

AMBROSIA 客道 : The Magazine of The International Culinary Institute

No abstract provided.


Contents 目錄, 2017 Vocational Training Council

Contents 目錄

AMBROSIA 客道 : The Magazine of The International Culinary Institute

No abstract provided.


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