Direct Taxes: A Direct tax is a kind of charge‚ which is imposed directly on the taxpayer and paid directly to the government by the persons (juristic or natural) on whom it is imposed. A direct tax is one that cannot be shifted by the taxpayer to someone else. The some important direct taxes imposed in India are as under: Income Tax: Income Tax Act‚ 1961 imposes tax on the income of the individuals or Hindu undivided families or firms or co-operative societies (other tan companies) and trusts
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The Economics of Tobacco and Tobacco Taxation in Bangladesh Abul Barkat Human Development Research Centre‚ Dhaka Ashraf Uddin Chowdhury Human Development Research Centre‚ Dhaka Nigar Nargis Mashfiqur Rahman Human Development Research Centre‚ Dhaka Human Development Research Centre‚ Dhaka Md. Shahnewaz Khan Ananda Kumar Pk. Human Development Research Centre‚ Dhaka Human Development Research Centre‚ Dhaka Sharmina Bashir Frank J. Chaloupka Human Development Research Centre‚ Dhaka University
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parents take on the role of becoming a friend to their child which in some ways may work especially if it allows your child to feel comfortable enough to confide in you with the various uncertainties that they may have. In some cases‚ the dialog may be one that can help your child in making decisions to avoid drugs‚ alcohol‚ sexual transmitted diseases‚ abusive relationships and many other challenges that he or she may encounter in their lives. However‚ there are those parents who are friends on a
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with (FASB‚ 2002). There exist a variety of reasons for the emergence of the IASB-FASB joint project on revenue recognition. The most essential reason is‚ as stated in the exposure‚ that revenue recognition requirements in US Generally Accepted Accounting Principles (GAAP) differ from those in International Financial Reporting Standards (IFRS). Opponents of the IASB’s preferred single comprehensive income statement‚ many of whom are preparers of accounts‚ are afraid that comprehensive income/revenue
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Profits With no Cash University Dr. Sep 10‚ 2014 Profits With no Cash It is regularly a common thing in business to make profits without having any cash due to several aspects of business. This is happening by the non-cash flow adjustments that are recorded as transactions while no cash flows are involved. It is possible to make business transactions without cash involvement. In credit transactions‚ cash is not usually transacted but the transactions are usually recorded therefore if
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Price/Earnings Ratio Model (P/E) The P/E looks at the relationship between the stock price and the company’s earnings. The P/E is the most popular metric of stock analysis. A valuation ratio of a company’s current share price compared to its per-share earnings. For example‚ if a company is currently trading at $60 a share and earnings over the last 12 months were $2 per share‚ the P/E ratio for the stock would be 30 ($60/$2). The earnings multiplier can be computed as follows: P/E Ratio = Current
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Definition of Tax “Taxes are compulsory payment to government without expectation of direct return in benefit to the tax payer” According to section 2 (62) of the ITO (Income Tax Ordinance) 1984: “Tax means the income tax payable under ordinance and includes any additional tax‚ excess profit tax‚ penalty‚ interest‚ fees or other charges leviable or payable under this ordinance.” Characteristics of Tax i. Tax is a payment to the government by the people. ii. Payment of taxes is non-penal and
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Case Study 2: Cash Connection: Are Its Payday Lender Strategy And Its Business Model Ethical? The Situation: Allen Franks‚ President of Cash Connections‚ a short-term cash lending firm realized that the most profitable endeavor in the check-cashing store industry is to set up stores in towns where no check-cash stores exist. Setting up Cash Connections in these places‚ his business became one of the leading companies in his
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Background of the Study Teaching in college or university is marked by historic paradox: though institutions constantly talk up its importance‚ they evaluate faculty members primarily on the basis of evaluations made outside the classroom by the students. Teaching is what is almost every professor does‚ it occupies the greatest amount of most instructors’ time‚ but less operates at the highest level of competence. Quality teachers are the single greatest determinant of student achievement
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Comprehensive Guidance Programs That Work II Norman Gysbers and Patricia Henderson A Model Comprehensive Guidance Program Chapter 1 Norman C. Gysbers The Comprehensive Guidance Program Model described in this chapter had its genesis in the early 1970s. In 1972‚ the staff of a federally funded project at the University of Missouri-Columbia conducted a national conference on guidance and developed a manual to be used by state guidance leaders as a guide to developing their own manuals for state and
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