Lesson 1. Aggregate vs. Entity Approach 1. Aggregate approach: the partnership as a separate entity is disregarded and each partner is viewed as directly owning an undivided interest in the partnership’s assets operations. If the tax law used only aggregate concepts‚ the partnerships and their partners would be treated: - Each partner would be taxed on share of partnership income and would be viewed as owning a direct interest in each partnership asset. - Contributions and distributions would
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receivers are of course vital in communication. In face-to-face communication the roles of the sender and receiver are not distinct as both parties communicate with each other‚ even if in very subtle ways such as through eye-contact (or lack of) and general body language. There are many other subtle ways that we communicate (perhaps even unintentionally) with others‚ for example the tone of our voice can give clues to our mood or emotional state‚ whilst hand signals or gestures can add to a spoken message
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Development of A General Accounting Theory – A Scientific Approach? Accounting Theory Development can be defined as ‘a piecemeal process of trial and error in response to changing social and economic forces’. (Underdown and Taylor‚ 1985‚ p2). Therefore‚ it is clear that a general frame of reference is needed‚ however not one that would upset the ‘accounting system’. Accounting theory cannot be narrowed to a certain approach‚ which is the definitive article. In fact‚ accountancy is one
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Name of the Student: Varma Ankita Surendra. Roll no. 013 SR NO. PARTICULARS PAGE NO 1. INTRODUCTION OF CORPORATE SOCIAL RESPONSIBILITY 2. FORMS OF CORPORATE SOCIAL RESPONSIBILITY 3. ITC Limited Corporate Citizenship 4. CSR philosophy of ITC 5. E-Choupal 6. About ITC-Inter Business 7. Social & Farm forestry 8. Farm Forestry and Land Improvement 9. Integrated Watershed Development 10. Integrated Agricultural Development 11. Livestock Development 12. Integrated
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MAGAZINE DESK It’s a Flat World‚ After All By THOMAS L. FRIEDMAN (NYT) 5165 words Published: April 3‚ 2005 In 1492 Christopher Columbus set sail for India‚ going west. He had the Nina‚ the Pinta and the Santa Maria. He never did find India‚ but he called the people he met ’’Indians’’ and came home and reported to his king and queen: ’’The world is round.’’ I set off for India 512 years later. I knew just which direction I was going. I went east. I had Lufthansa business class‚ and I came
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research papers are devoted to the relationship between Corporate Social Responsibility and a given company ’s financial result. CSR has been identified as the duty of organizations to be responsible for their environment and for their stakeholders‚ in a way that takes into account not only financial aspects (Go ̈ ssling and Vocht‚ 2007). A particularly broad definition of CSR was presented at the World Business Council for Sustainable Development: ‘‘Corporate Social Responsibility is the continuing
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How and Why Multinational Corporations Pursue CSR Strategies: the Case of Nestle in China Anna Chou A thesis in partial fulfillment of the requirements of the Interdisciplinary Honors Thesis Written under the direction of Professor Kathe Newman Bloustein School and Professor Michael Santoro Rutgers Business School School of Arts and Sciences‚ Rutgers University 2013-2014 Electronic copy available at: http://ssrn.com/abstract=2420273 Table of Contents Abstract
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(Bomannahalli) 2. Do you practice CSR in your Company? Yes No 5 0 100% 0% If Yes‚ When did you started practicing CSR? 1990 2000 2009 for long From last 3-4 years 3. Which CSR Initiatives do you follow? Worldwide Responsible Apparel Production (WRAP) Clean Clothes Campaign (CCC) Ethical Trade Initiate (ETI) Fair Labor Association (FLA) Social Accountability International (SAI) Worker Rights Consortium (WRC) Other 1 0 0 1 1 0 3 17% 0% 0% 17% 17% 0% 50% 4. Which CSR practices are most commonly followed
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Responsibility 1 Section Name Goes Here 1 1.1 Evolution of csr: A Short History “We believe that the leading global companies of 2020 will be those that provide goods and services and reach new customers in ways that address the world’s major challenges—including poverty‚ climate change‚ resource depletion‚ globalization‚ and demographic shifts.” Niall Fitzgerald‚ former ceo & Chairman‚ Unilever Debates over the concept of csr span from the 1930s to the 21st century. A debate over the responsibilities
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Faculty Board of Economic Sciences‚ Communication and IT Business Administration Starbucks with Corporate Social Responsibility (CSR) “How Starbucks succeeds in a business world with CSR” 15 Credits Master Thesis (FEAD 01) Thesis Advisor: Bo Enquist Co-reviewer Lars Haglund The Authors: Sornchai Harnrungchalotorn Yaowalak Phayonlerd Karlstads universitet 651 88 Karlstad Tfn 054-700 10 00 Fax 054-700 14 60 Information@kau.se www.kau.se ACKNOWLEDGEMENT Acknowledgements Our
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