|Step 1 | Did a CGT EVENT happen in the income year? See Div 104. | | |If yes‚ then go to step 2. | |Step 2 |Did the CGT event involve a CGT ASSET‚ or was there a CAPITAL RECEIPT? | | |See Div 108 for CGT assets ( If so‚ what kind of CGT asset
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Home Work Solutions: Chapter 1 Corporate rate structure: 15% 25% 34% $0 - $50‚000 $50‚001 - $75‚000 $75‚001 - 100‚000 There is an added tax of 5% for income between $100‚000 and $335‚000. There is also an additional added tax of 3% on income between $15 million and $18 1/3 million ($18‚333‚333.33). 1-1. William B. Waugh Corporation—Corporate Income Tax Sales Cost of Goods Sold + Operating Expenses Operating Profits Dividend Income Less 70% Exclusion Interest Expense S-T Capital Gain Selling
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Conceptual Physics 11th Edition Chapter 1: ABOUT SCIENCE © 2010 Pearson Education‚ Inc. This lecture will help you understand: • • • • • • • • What Science Is Scientific Measurements Mathematics—The Language of Science Scientific Methods The Scientific Attitude Science‚ Art‚ and Religion Science and Technology Physics—The Basic Science © 2010 Pearson Education‚ Inc. What Science Is Science • is a body of knowledge. • is an ongoing human activity. • has beginnings
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|Financial Management | | | |Functions of Finance Executive‚ Finance Treasurer & Finance Controller | | | |3/16/2012
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INTERNATIONAL FINANCE TOPIC 1: INTRODUCTION TO INTERNATIONAL FINANCE Learning objectives After reading this topic you should be able to: • • • • • • Understand the background of international finance Define international finance Explain the reason for studying international finance Explain the roles of international financial manager Understand the background of multinational corporations Distinguish between international finance and domestic finance 1.1 BACKGROUND TO INTERNATIONAL FINANCE International
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The role and impact of multinational corporations in the world economy. Introduction: Looking around. Before we will start our topic under consideration‚ let me draw generalized picture form our everyday lives. Imagine that you are coming back home from your lovely work. You are driving your Volvo car of 2002 model year‚ during this you are talking with your darling‚ by your new Nokia N97‚ and she promise to be at home after one hour and cook for you dinner. After 20 minutes you are at home
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Total Quality Management: Empirical‚ Conceptual‚ and Practical Issues J. Richard Hackman Harvard University Ruth Wageman Columbia University In recent years‚ total quality management (TOM) has become something of a social movement in the United States. This commentary returns to the writings of the movement ’s founders-W. Edwards Deming‚ Joseph Juran‚ and Kaoru Ishikawa-to assess the coherence‚ distinctiveness‚ and likely perseverance of this provocative management philosophy. We identify
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Finan 5000 - Study guide for Midterm #1 Short-Term Finance and Planning/Cash Management Working Capital Management Overview (Ch.1) What is working capital? What is the primary objective of working capital management? What should financial managers focus on in order to maximize value when managing working capital? What is an opportunity cost? What types of short-term liabilities have no explicit interest cost? Why? The Operating Cycle and the Cash Cycle(Ch.1) What is the operating cycle
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CONCEPTUAL FRAMEWORK AND FINANCIAL STATEMENTS TEN-MINUTE QUIZ Circle the letter of the best response. 1. The Accounting Equation is: A. Assets + Liabilities = Owner’s Equity. B. Assets = Liabilities –Owner’s Equity. C. Assets = Liabilities + Owner’s Equity. D. Assets = Liabilities x Owner’s Equity. 2. Which item is not an asset? A. Cash B. Accounts Payable C. Accounts Receivable D. Supplies 3. Given that total liabilities decreased
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Why Conceptual Framework is considered to be a Normative theory? Do we need conceptual framework? Discuss. A conceptual framework of accounting can be considered to be a normative theory of accounting. A conceptual framework makes prescriptions in regards to what the objectives of accounting are‚ what qualitative characteristics general-purpose financial information should possess‚ how the elements of accounting should be defined and when they should be recognised and how the elements of accounting
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