Professional behavior: A framework of professional principles can guide behaviour where the law is not applicable‚ not clear‚ or remains silent. Behaving legally is the minimum standard of behaviour expected of the ‘ethical’ accountant. Some behaviour‚ while legal‚ may still be regarded as ‘unethical’. Many aspects and decisions within accounting roles‚ at all levels‚ are not covered by the law. Therefore‚ in many different situations‚ the law is not sufficient to guide a professional’s behaviour
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Tobacco tax: good for health‚ good for government finances Tobacco use kills over 5 million people each year and is the largest single preventable cause of premature death.1 Tobacco is very costly to society through high costs to treat tobacco-induced disease or through loss of productivity as a result of the premature deaths. But governments have a tool to combat the costs of tobacco use — tobacco taxation. Higher tobacco prices decrease consumption and encourage people to quit Increasing
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independence day Jaha Dal Dal par Sone ki chidiya karti Basera vh BHARAT DESH HAI MERA!! A very WARM GOOD MORNING To one and all present here. Myself Yuktha Bhadane has got the privilege to express my thoughts in front of u all. The midnight of August 15‚ 1947 is memorable for every Indian on earth‚ as it is the day‚ when India gained independence from the stranglehold of the mighty British. The otherwise suppressed tri-colored flag of India was given its due respect‚ when it was hoisted
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Apple introduced iCloud in iOS5 as a service to allow applications to store data on Apple’s servers and have it synchronized across all devices used by the same person (via their Apple ID). It also has a backup component. This document describes how to use some of the iCloud APIs provided by Apple to store and retrieve data from their servers‚ with C# samples for storing small key-value data pairs and for storing documents. It also discusses how iCloud Backup can influence the design of your application
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NCOME-TAX ACT‚ 1961* [43 OF 1961] [AS AMENDED BY FINANCE ACT‚ 2012] An Act to consolidate and amend the law relating to income-tax and super-tax BE it enacted by Parliament in the Twelfth Year of the Republic of India as follows :— CHAPTER I PRELIMINARY Short title‚ extent and commencement. 11. 2(1) This Act may be called the Income-tax Act‚ 1961. (2) It extends to the whole of India. (3) Save as otherwise provided in this Act‚ it shall come into force on the 1st day of April‚ 1962. Definitions
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Corporation. One of Susan’s tax managers conducted a review of Winter Park’s prior year tax returns. The review revealed that an NOL for a prior tax year was incorrectly computed‚ resulting in an overstatement of NOL carrybacks and carryovers to prior tax years. Apply the Statements on Standards for Tax Services (SSTSs) to the following situations. The SSTSs are in Appendix E of this text. a. Assume the incorrect NOL calculation does not affect the current year’s tax liability. What recommendations
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United States military as a professional organization. This is due to the care and effort that the varied services put forth towards their respective services. A profession is a job that is performed by professionals who are held to a higher standard that those who just perform jobs in a non-professional capacity. Professionals are those people who devote many years of study and training towards their craft. Today’s American society is a consumer and customer service based culture‚ and those that
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through the tax system. The tax system is a very complicated system that many believe needs to be changed‚ by instilling a flat tax system. A flat tax system is a system in which everyone in the country is taxed at the same rate regardless of their income. Many believe that it is the best system as it is quick‚ simple and fair because no one is taxed at a higher rate solely due to the amount of money they make. The
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PAPER CAS 610‚ Using the Work of Internal Auditors Paper for ACCT 343 Auditing Wendy Popowich Carrie Prosser Bachelor of Applied Business Administration – Accounting NAIT School of Business Submitted: October 20‚ 2010 Due: October 20‚ 2010 TABLE OF CONTENTS Executive summary 3 Introduction 4 Limitations in changes to the ISA 610 before implementation….. 5 Format and wording changes within the exposure draft 5 Using direct assistance from internal auditors 6 Using examples in the proposed exposure
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of Tables Page Table 1: Table 2: Table 3: Table 4: Table 5: Table 6: Table 7: Table 8: Table 9: Table 10: Table 11: Table 12: South-South Exports 2005 Economic Structure of East African Countries Market size indicators Access to telecommunication services Eligibility for EU and USA GSP access Summary of MFN applied tariffs rates MFN applied duty rates by product group Frequency distribution Share of duty free imports in each product category Implicit import duty rates Annual growth of Ethiopia’s export
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