• IGCSE PAPER
    direct and indirect taxation in terms of the former being a tax on income and the latter a tax on expenditure. Appropriate examples of the two types of taxation were given, such as income tax as an example of a direct tax and value added tax (or any other kind of sales tax) as an example of an...
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  • Ethics of Finance
    salary, there are two packages suggested for the new CEO: a. A conventional stock-option plan, with the exercise price fixed at today’s share price. b. An alternative plan in which the compensation includes a bonus that depends on EVA. Give one advantage and one disadvantage of the two plans. (4...
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  • Mutual Funds
    only the tax on the value added at that point. If evasion takes place under a sales tax, on the other hand, all the taxes due on the product are lost to the government. A significant advantage of the value added form in any country is the cross-audit feature. Tax charged by one firm is reported...
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  • Business Unit 10 11 12
    , insurance, hotels Business Objectives: * To make a profit * Increase VALUE ADDED- difference between the selling price and the cost of materials needed for the production. eg. $100,000-15,000= value added= 85k * Expand the business: Growth * Achieve business survival...
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  • Trade Policy
    import tariffs () Clothes ((( US ((( (MNF) China Offshore assembly provisions (OAP) are lower tariff rate on the goods as a result of the tax rate applied to the added value of the assembled elements offshore, than the tariff rate listed in the tariff schedules, practiced in several...
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  • Syllabus: Business Communication and Report Writing
    Prosecution–Methods of Accounting–Filing of Return of Withholding Tax–Filing of Annual Information Return–Tax Avoidance–Bond Washing Transactions. Tax-holiday Scheme: Industrial undertakings, Physical infrastructural facility and Cooperative society. 4. Other Taxes in Bangladesh: Value-Added-Tax (VAT...
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  • A Critical Review of Bhupinder Singh, B
    ) in Malaysia based on the experience of other countries like Australia, Singapore, Canada and so on. GST is known as Value Added Tax (VAT) is a broad-based consumption tax levied on goods and services. Bhupinder Singh concluded that there is hardly a definite way to evaluate the short-term and long...
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  • Engineering Economy
    the form of dividends, is taxed again on shareholders’ personal tax returns. Advantages and Disadvantages of a C Corporation (1 of 2) Advantages of a C Corporation Owners are liable only for the debts and obligations of the corporation up the amount of their investment. The mechanics of raising...
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  • Trade
    . * Outright sale to a new owner. * Merger with a another company * Sale to existing non stockholder employee's * Sale of shares to existing stockholder. * Going to a publicly owned company Each of the above scenarios have advantages and disadvantages. Outright sale to a new...
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  • Lo and Behold
    tax (on business profits) has the same effect as an increase in costs. Businesses can pass some of this tax on to consumers in higher prices, but it will also affect the bottom line. Other business taxes are environmental taxes (e.g. landfill tax), and VAT (value added tax). VAT is actually passed...
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  • Project on Vat
    1.1 BACKGROUND OF THE STUDY Value Added Tax (VAT) is a system of tax recently introduced in Nigeria, which is based on imposition, and charging 5 percent tax on certain goods and services imported or produced locally in Nigeria. The idea of introducing Value Added Tax in Nigeria came from the...
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  • Geothermal Energy
    machinery, Equipment and Materials 3. Special Realty Tax Rates on Equipment and Machinery 4. Net Operating Loss Carry-Over (NOLCO) 5. Corporate Tax Rate of 10% on net taxable income after 7 years of ITH 6. Accelerated Depreciation 7. Zero Percent Value-Added Tax Rate 8. Tax Exemption on Carbon...
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  • Nike Case
    models: the Capital Asset Pricing Model (CAPM), the Dividend Discount Model (DDM) and the Earnings Capitalization Model (EPS/ Price), we analyze their advantages and disadvantages and finally we conclude whether or not an investment in Nike is recommended. Our analysis suggests that Nike Inc.'s...
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  • finance
    project in calculating the project profitability. • It is cheap to use as it does not require use of computers since the computation is easy. Disadvantages of ARR • It ignores the time value of money. Income is averaged without regard of its timing. • It uses accounting profits and...
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  • FSA notes
    ) • Works best when dividend tied to firm growth i.e. fixed payout ratio – can’t use if no dividend Advantages Disadvantages - Easy to predict - Structural problem – firm value is tied up in TV - Predictability of dividends - Changes in cost of capital or growth rate make big diff...
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  • Advanced Corporate Accounting 1
    ) • Taxation: • To identify which taxes should be reported in the value added statement as a distribution to government • Showing only company income tax as a distribution to the government has certain advantages Value Added Statements: Advantages/disadvantagesAdvantages: • A value...
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  • Assingmnet
    other business is dying. Another choice is to develop competencies in all of the business. The disadvantage of this option is that it might create a large sunk cost by creating competencies through large investment in R&D and may be the violation of non competition clauses. The advantage of this...
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  • Succeeding with 80/20
    improvement initiative. A potential disadvantage the company could have faced is that it moved employees from one area to another. The shifting of resources only helps if moved to a constraint in the process. XYZ seems to have made sure that any resource moved was done so only if it added value...
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  • Uk Taxation System
    was replaced by inheritance tax. Currently, the taxation system in the UK can be mainly categorized as personal tax, including income tax, inheritance tax and council tax, sales taxes and duties, including value added tax, excise duties, stamp duty and motoring taxation, business and personal taxes...
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  • Revision Notes
    value chain Advantages | Disadvantages | Protect from rivalry | Too much focus on one or a few VCA | Protect against powerful buyer | Rivals share common inputs | Flexibility to cope with demand | Strategy is easily imitated | Puts firm in fav. Position WRT substitute pdt | Lack of parity on...
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