Q. The low birth rates in Singapore are due mainly to the high costs of living. To what extent is it true? Introduction: Singapore is experiencing a low birth rate that is currently at ~1.29 TFR. This is below the replacement level of 2.1 and has been so for more than three decades (Singapore ’s Total Fertility Rate (TFR) increased from 1.20 in 2011 to 1.29 in 2012. This is according to the Population in Brief Report 2013 released by the National Population and Talent Division in the Prime Minister
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IMPACT OF TAX REFORMS SINCE 1991 Tax reform since 1991 was initiated as a part of the structural reform process‚ following the economic crisis of 1991. Direct Tax Reforms: 1. As per the recommendations of the TRC the personal tax brackets were only three‚ of 20‚ 30‚ and 40% starting in 1992–93. Financial assets were excluded from the wealth tax‚ and the maximum marginal rate was reduced to 1%. 2. Further reductions came in 1997–98‚ when the three rates were brought down further to 10‚ 20‚
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Contents TAX LEG: ITAA1936 [eg. S6(1)]‚ ITAA1997 [eg. S6-5]‚ FBTAA 1986‚ GST Act 1999. Topic 2 – Jurisdiction to Tax taxable payable Tax Payable (s4-10 ITAA1997)= (Taxable income * Tax Rate) – Tax Offsets (Tax/Financial Year = I July – 30 June) – Income tax payable on a year-by-year basis s3-5 ITAA97. Taxable income (s 4-15 ITAA) = Assessable Income less Deductions Assessable Income (s6-1) = Ordinary income (s6-5) and Statutory income (s6-10) but not Exempt income (s6-15). Assessable
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statement basically balance sheet. Finally interprets financial statement using ratio and all other aspects that drive company success with the aim of better understanding management accounting techniques and practices in Rwanda. Introduction to Capital Budgeting Pamela Peterson‚ Florida State University O U T L I N E I. Introduction II. The investmentproblem III. Capitalbudgeting IV. Classifying investmentprojects V. Cash flow frominvestments VI. Operating cash flows VII. Puttingit
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Ch. 12 Taxable Income and Tax Payable for Corporations I. Calculation of Net Income For Tax Purposes and Taxable Income - Corporations follow the applicable ordering rules of Section 3 in computing NITP Net Income for Tax Purposes Less: Div C deductions Taxable Income Most of the Div. C deductions for corporations are DIFFERENT from the Div. C deductions for individuals. Div C deductions for Corporations: 1. Charitable
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COST ACCOUNTING P 15-35 Required: 1. Using selling prices‚ allocate the $1‚000 gateway-package revenue to the three divisions using: a. The stand-alone revenue-allocation method | Selling Price | Rev. Allocation | Precio por cuarto para dos personas 2 noches | $800 | $581.82 | Dos “rounds” de golf con precio de | 375 | 272.73 | Una cena para dos | 200 | 145.45 | | $1‚375 | $1‚000 | b. The incremental revenue-allocation method | Selling Price | Rev. Allocation
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Returns 1 RETURNS Prices and returns Let Pt be the price of an asset at time t. Assuming no dividends the net return is Pt Pt − Pt−1 −1= Rt = Pt−1 Pt−1 The simple gross return is Pt = 1 + Rt Pt−1 Returns 2 Example: If Pt−1 = 2 and Pt = 2.1 then 2.1 Pt 1 + Rt = = = 1.05 and Rt = 0.05 Pt−1 2 Returns 3 The gross return over k periods (t − k to t) is 1 + Rt (k) := Pt−1 Pt−k+1 Pt Pt ··· = Pt−k Pt−1 Pt−2 Pt−k = (1 + Rt ) · · · (1 + Rt−k+1 ) Returns are • scale-free‚ meaning that they do not depend
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expected return on capital must be greater than the cost of capital. The cost of capital is the rate of return that capital could be expected to earn in an alternative investment of equivalent risk. If a project is of similar risk to a company’s average business activities it is reasonable to use the company’s average cost of capital as a basis for the evaluation. A company’s securities typically include both debt and equity‚ one must therefore calculate both the cost of debt and the cost of equity
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market value of $500. Maria ’s tax basis in the stock will be $400. True Control as it relates to a section 351 transaction is strictly defined to be 80 percent or more of the voting power of the stock of the corporation to which property is transferred. False The definition of property as it relates to a §351 transaction includes money. True To meet the control test under section 351‚ a taxpayer transferring property to a corporation must by himself own 80 percent or more of the corporation ’s
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tructure CORPORATE FINANCE PROJECTPRACTICAL CONSIDERATIONS OF CAPITAL STRUCTURE OF A COMPANY IN INDIASubmitted to: Submitted by:Mr. Rajesh Jhamb Atul Pabbi 09104013Priyanka Bhola 09104043Rahul Mahajan 09104045Shreya Adya 09104052ACKNOWLEDGEMENTAn acknowledgement is not just a mere formality but a true opportunity to express my sincere gratitude towards all the people who have been of great help and have played an important role in making the training a great learning experience providing
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