REVIEW OF SOME EFFECTS OF NIGERIAN CORPORATE TAX REGIME ON INVESTMENT PROMOTION BY: Y.S.UTHMAN 1.1 INTRODUCTION: Neither the Companies Income Tax Act nor any Nigerian Tax Law provides for the definition of the term tax or corporate tax. In an Australian case of Mathews v. Chicory Marketing Board‚ a tax has been defined as “a compulsory exaction of money by a public authority for public purposes‚ or taxation is raising money for the purpose of government by means of contributions from individual
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Investment Analysis Tool [IAT] Instruction This memo is intended as a help manual for users of the Investment Analysis Tool. It is my hope that this document will be sufficient to guide a new user through the functions of the IAT and even to feel comfortable enough to create new ways in which to use it for hospital investment decisions. For ease of use‚ the memo is divided into the following sections: I. Overview of Investment Analysis Tool II. Instructions III. Potential
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SECTION 1: Sales Growth 1. During the four-year period ended December 31‚ 2008. SciTronics’ sales grew at 21% ($244‚000/$115‚000) = (1+r) ^4 compound rate. There were no acquisitions or divestitures. Profitability Ratios: How Profitable Is the Company 1. SciTronics’ profits as a percentage of sales in 2008 were 5.73% (14‚000/244‚000). 2. SciTronics’ profits as a percentage of sales in 2005 was 3.44 %( 5‚000/147‚000). This represents an increase of 2. 29% from 2005. 3. SciTronics had a
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1)(-50%) + (0.2)(-5%) + (0.4)(16%) + (0.2)(25%) + (0.1)(60%) = 11.40%. (2 = (-50% - 11.40%)2(0.1) + (-5% - 11.40%)2(0.2) + (16% - 11.40%)2(0.4) + (25% - 11.40%)2(0.2) + (60% - 11.40%)2(0.1) (2 = 712.44; ( = 26.69%. CV = [pic] = 2.34. 6-2 Investment Beta $35‚000 0.8 40‚000 1.4 Total $75‚000 bp = ($35‚000/$75‚000)(0.8) + ($40‚000/$75‚000)(1.4) = 1.12. 6-3 kRF = 5%; RPM = 6%; kM
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EVALUATING RESTAURANT Olive Garden One of my favorite restaurants is Olive Garden. Without going to Italy to taste their traditional food just come in to Olive Garden and experience the Italian food. They offer wide varieties of Italians food. While the restaurants are similar in the type of food they prepare the difference in their atmosphere‚ menu and services will assist the customers in making the big decision on which one they like to satisfy their appetite. Olive Garden is the
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Evaluating Ideas By Diane Wright HUM/114 December 14‚2014 Barbara Laughton My Opinion : I believe that women are still discriminated against in the workplace because women gets paid less than men. While doing the same jobs. Source #1: Do Men Really Earn More Than Women? I chose this article because it explained why men typically get paid more than women. This source say that “ men wages grow a longer period of time and achieve higher levels than
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Running Head: A STICKY AFFAIR: EVALUATING TEACHERS A STICKY AFFAIR: EVALUATING TEACHERS Daniel De Jesus EDA 551 Grand Canyon University March 23‚ 2011 ii) Responding to Parent’s Letter (1) Formal Response 123 Lincoln Ave Orange‚ NJ 07050 October 26‚ 2010 Mrs. Robertson 250 Central Ave Orange‚ NJ 07050 Dear Mrs. Robertson: I write this letter to completely reassure you that we are taking the concerns you brought up with the utmost seriousness
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Outline Learning Goals I. Securities Markets A) Types of Securities Markets 1. The Primary Market a. Going Public: The IPO Process b. The Investment Banker’s Role 2. Secondary Markets B) Organized Securities Exchanges 1. The New York Stock Exchange a. Trading Activity b. Listing Policies 2. The American Stock Exchange 3. Regional Stock Exchanges 4. Options Exchanges 5. Futures Exchanges C) The Over-the-Counter Market 1. New Issues and Secondary Distributions 2. The Role of Dealers 3. Nasdaq 4. Alternative
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Chronic wounds‚ such as pressure ulcers‚ diabetic foot ulcers and venous leg ulcers‚ constitute an internationally recognised medical condition‚ affecting millions annually (Keogh‚ Nelson‚ Webster‚ Jolly‚ Ullman‚ & Chaboyer‚ 2013). Currently‚ healthcare systems are seeking out effective treatment options‚ such as hydrocolloid dressings‚ to promote healing of chronic wounds. The application of hydrocolloid dressing has been compared with other dressing types in recent literature to determine the most
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Title: Executive Summary Investment Opportunities – Business Metrics Strategy: The intention of this report is to provide an overall definition for a business investment opportunity in the geographical region of Asia‚ in particular‚ Cambodia. The specified investment of choice should be a hotel within the mid-range segment and the operational approach should be aligned to establishing a franchise and management contracts for future expansion. Considerations: • Target Market should determine
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