Is it necessary to reform our retirement system ? (Do we have to raise the retirement age ?) Better life conditions we live longer Belgium : in order to claim an old age pension must have reached a certain age (65) 21st century : Our country‚ as a developed country‚ is suffering from the so called « aging- population » Increase of the life-expectancy PRO 1. Double-effect on funding : * people will contribute longer (2y) to the pension fund pension fund will increase they help
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Some of the ways that the Private Securities Reform Act of 1995 changed both the responsibilities and at the same time benefited auditors The Reform Act: Places a cap on damages that would potentially reduce the maximum amount that auditor’s could be liable for. Requires plaintiffs to pay defendant’s reasonable attorney’s fees and expenses directly related to litigation found by the court to be frivolous and unwarranted. This may make it unlikely that auditor’s will be sued for deep pockets
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LIFE IN RETIREMENT A PAPER PRESENTED BY GBOLAHAN I. OYEGOKE (PRINCE) B. Sc. (Ed.)Econs.‚ MBA (Mktng.) ABR‚ ACTI‚ ACA HEAD OF PRACTICE Gbolahan Oyegoke & Co Chartered Accountants AT THE POST RETIREMENT SEMINAR ORGANISED BY T. A. AMUSSAH & SONS LIMITED (CONTRACTOR TO CHEVRON NIGERIA LIMITED) DECEMBER 6‚ 2006 PREAMBLE Retirement simply refers to the fact of stopping work because you have reached particular age or set criteria. Such criteria may be health‚ performance at work‚ conduct‚ options
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Asset Allocation and Retirement: Do You Need to Make a Change? Many investors who are approaching retirement are wondering if they will need to change their asset allocation when they are no longer collecting a paycheck. The information available from the popular press and many advisors is to generally guide retirees to change their allocation to one that is more conservative. This is usually interpreted to mean that the investor should lighten up on stocks and put more of their investments into
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Robert Jones Unit 4: Privacy or Security Complaint 1/20/2015 IS3350 Mr. Pragel The Health Insurance Portability and Accountability Act of 1996 (HIPAA) was created to develop regulations to protect the privacy and security of certain health information; which shouldn’t be accessible to individuals without the need to know. The U.S. Department of Health and Human Services (HHS) is responsible for HIPAA compliance within the Privacy Rule as well as the Security Rule. This Privacy Rule develops
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Attitudes to retirement and pension planning Page number 5-2 List of tables and figures Figure 5.1 Expected age of retirement from main job: by sex‚ 2006 Working people expecting to retire from main job before 65: by sex and age‚ 2006 Expected age of retirement from main job: by employment status‚ 2006 Expected length of retirement: by when likely to retire in relation to state pension age‚ 2006 Expectations of retirement income‚ 2006 Views on whether will definitely have enough income to live comfortably:
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Assessable income=ordinary income + statutory income. Ordinary income: income deriving from the courts (s6-5) Negative propositions: items that are not income by ordinary concepts: 1.Amounts not convertible into money :In Tennant v Smith (1892) free accommodation provided to a bank manager was held not to be ordinary income because building could not be sub-let and the benefit thereby converted to money. In FCT v Cooke & Sherden (1980) an incentive prize offered by a manufacturer was not income of the
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important to note that the premise of Act 4 isn’t to provide “filler”‚ although in tragedies‚ the idea that there need to be events to tie the ‘deaths’ in ACT 3 [Polonius] and the major climatic turners [The Mouse Trap‚ Claudius praying‚ Hamlet’s encounter with Gertrude and the reappearance of the Ghost] provides a means for Act 4 to provide the mechanism of “jointure for dramatically altered events to take shape” (Frye) Additionally‚ the methodology of Act 4 is often rife with awfully “unfortunate
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Labbe 1 Ryan Labbe Communications 261 Prof. Olmstead November 18‚ 2004 Espionage Act of 1917 and Sedition Act (Amendment) of 1918 On April 2nd 1917‚ President Woodrow Wilson of the United States of America‚ " went before Congress and called for a declaration of war. Both the House and the Senate voted overwhelmingly in favor of going to war with Germany."# This was an act that led to much resistance among the American people. Not four months earlier the American people re-elected President
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Section 4 Contracts Act 1950 – COMMUNICATION WHEN COMPLETE 4 (1) The communication of a proposal is complete when it comes to the knowledge of the person to whom it is made ( ie the acceptor (emphasis added)). 4(2) The communication of an acceptance is complete:- (a) As against the proposer‚ when it is put in a course of transmission to him‚ so as to be out of the power of the acceptor; and(Case Ignatius v Bell and also Byrne v Van Tienhoven) (b) As against the acceptor‚ when it comes
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