Financial Operations Principles of Business Taxation UK & USA is based on a benchmark tax regime Government needs tax to finance expenditure on public services and Gov borrowing Government uses tax to both stimulate and control the economy. Adam Smith’s Wealth of Nations Good Tax should be; Fair Absolute Convenient Efficient 3 Major principles of any good tax policy 3 E’s Equity Efficiency Economic Effect American Institute of Certified Public Accountants –
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Unrealized gains on losses on debt securities avail. For sale Operating or Financing inc items F.C. translation gains (losses) Gains(losses) on derivative instruments for hedging purposes Restatement of prior years’ income due to accting principles. Bal/sheet items to be reclassified Credits to s/holders’ equity for stock compensation exp. Dividends payable. Topic 9: Effective tax rate for operations Tax on OIOI before tax ReOI1=OI1 - ( - 1) NOA0 Operating PM from sales OI from Sales (after
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certified and the students get back their deposit after the completion of the course. The classes are conducted between 9 am and 5.30 pm‚ each of the class being of 2 hours. The BCA course and the Diploma in fashion design are accredited by the Tilak Maharashtra University. ORGANIZATION STRUCTURE The strategies and business policies are decided by the Chairman Mrs. Sangeeta Devkar. The organization has qualified professional staff to closely monitor overall operations of the organization
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AIM OF EDUCATION The main aim of education is the all-round development of a student. Its purpose is to develop a student into a full‚ whole and integrated person. Thus‚ the objectives to be achieved through education and training are many and comprehensive. Education helps in achieving and developing skills‚ abilities‚ insights and scientific temper. Besides literary and aesthetic appeal of education‚ there are utilitarian aspects as well and they are equally important. Education aims at developing
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We all enjoy decorating our homes as beautifully as possible‚ especially when it comes to statues or small sculptures that depict various symbols. Powerfully attracted by the complex history of Buddhist idols‚ a lot of people have discovered an entire array of objects presented online‚ included in the gold collection. For them‚ these religious murtis (idols) are just what they needed for beautification and adoration at the same time. Each idol is unique but any of the Hindu God idols that you
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full-time education model being used by traditional education systems does not work for these out-of-school youngsters. THE ALTERNATIVE LEARNING SYSTEM In response to this‚ the Bureau of Alternative Learning System of the Department of Education (DepEd-BALS) has been mandated by virtue of Executive Order No. 356 (September 14‚ 2004)‚ "to protect and promote the right of all citizen to quality basic education and to promote the right of all citizens to quality basic education and such education accessible
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judge and inquiry chair John Major. He faces a daunting task - trying to find out whether shortcomings by Canadian officials resulted in the security breach that allowed bombs to be placed on board the plane carrying 329 people in June 1985. Bal Gupta lost
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Bastille Day: French Independence Day "Bastille Day‚ on the Fourteenth of July‚ is the French symbol of the end of the Monarchy and the beginning of the French Revolution" (www.hightowertrail.com). Bastille Day is a national‚ symbolic‚ historical French holiday and is celebrated every July 14. To celebrate Bastille Day‚ also known as La Fete de la Bastille‚ French citizens remember the storming of the Bastille which was the first major event of the French revolution. Bastille was not just a prison
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“RAHUL BAJAJ”- THE TRADITIONAL LEADER Often male head of a common family is considered a traditional leader. This could also be the case in a family-owned business‚ if its director and other leader positions are chosen based on family ties and/or age. Rahul Bajaj is one of the examples of a traditional leader. He is the Chairman of the Bajaj Group‚ which ranks among the top 10 business houses in India. The Bajaj Group has diversified interests ranging from automobiles‚ home appliances‚ lighting
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MEANING OF AMALGAMATION: In an amalgamation two or more companies are combined into one by merger or by one taking over the other. Therefore the term “amalgamation” contemplates two kinds of activities; i) Two or more companies join to form a new company or‚ ii) Absorption and blending of one by the other. Thus amalgamation includes absorption. The purpose of companies joining together is to secure various advantages such as economies of large scale production‚ avoiding competition‚ increasing
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