allowances Pension costs Unrealised group profits Interest costs capatilised Unrelieved tax losses Other short term timing differences Not for: ` Re-valued fixed assets Rollover relief availed of Remittance of overseas sub. Recognise DT asset if it is more likely than not to be recovered Where assets continually re-valued to fair value: provide DT Permits discounting Use tax rates enacted or substantively enacted Separately disclose where very material Reconciliation of current tax charge Don ’t provide
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Can Sports help enhance gender equity? Based on Olympic Games 113 years ago‚ in 1900‚ the first women participated in the Olympic Games‚ 22 women participated in the two events‚ Tennis and Golf for female athletes. After another four years‚ in 1904 the first medals were given out to the champions of the 6 participants‚ which now also had the chance to compete in Archery. In the London Olympics 2012‚ there were over 302 events and on 140 of them women were permitted to compete. That’s why these
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SHIELD: PRODUCT DEVELOPMENT IN A DISTRIBUTED TEAM (Case study No: 06/2005-5285) Assignment Case Study Executive MBA March 2009 � TABLE OF CONTENTS 1EXECUTIVE SUMMARY � 2INTRODUCTION � 2MANAGING GLOBAL COMPLEXITY IN THE DRM SOFTWARE INDUSTRY � 3Multiplicity � 3Interdependence � 3Ambiguity � 3Flux and Speed � 3THE CULTURES OF INFOTECH AND PROFESSIONAL � 3Organisational Culture � 5Culture Model - Gofee and Jones � 6Team Motivation � 7PERFORMANCE MANAGEMENT � 7Goal-setting Theory �
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Running Head: EDUCATIONAL LEADERSHIP AND EQUITY Educational leadership faces challenges regarding equity. While likely being the most accessible institution in our nation‚ irrespective of a child’s status‚ our public schools are unequal. The funding of education‚ the quality of facilities‚ personnel‚ and other resources differ from one district to another. As the federal government has endorsed the principle of educational equity through No Child Left Behind by holding schools and students
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the AVI-YONAHFINAL.DOC FEBRUARY 26‚ 2002 2/26/02 5:38 PM Book Review Why Tax the Rich? Efficiency‚ Equity‚ and Progressive Taxation Reuven S. Avi-Yonah† Does Atlas Shrug? The Economic Consequences of Taxing the Rich. Edited by Joel B. Slemrod.∗ Cambridge: Harvard University Press‚ 2000. Pp. 524. $57.95. In Greek mythology‚ Atlas was a giant who carried the world on his shoulders. In Ayn Rand’s 1957 novel Atlas Shrugged‚ Atlas represents the “ prime movers” —the talented few who bear
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Cost Management and Analysis (22753) Energy Efficiency Initiative Executive summary Introduction This report is an evaluation and recommendation for CSR about an investment in new forklifts in order to replace the100 old diesel forklifts (3.5 tonnes‚TCM) mainly used indoors at the group’s plants and distributions sites. There are three alternatives which best meets CSR’s needs; the gas‚ the electrical and the bio-diesel. The three alternatives in the capital expenditure proposal fall under
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settlement as incompletely constituted trust. Once the settlement is deemed to be incompletely constituted trust‚ the beneficiary could not enforce their right in the trust. This is due to the maxim in equity “equity will not assist a volunteer” and “equity will not perfect an imperfect gift”‚ which meant that equity is reluctant to offer assistance to those who does not provide consideration. Hence an absolute owner must transfer the legal ownership of the property to the trustee in accordance to the relevant
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A tax haven is a state‚ country or territory where certain taxes are levied at a low rate or not at all.Individuals and/or corporate entities can find it attractive to establish shell subsidiaries or move themselves to areas with reduced or nil taxation levels relative to typical international taxation. This creates a situation of tax competition among governments. Different jurisdictions tend to be havens for different types of taxes‚ and for different categories of people and/or companies.States
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7up Brand Equity Brand Management AMAL BINMAHFOOZ 20/02/’12 Instructor: Asma Chang PepsiCo Mission and Vision At PepsiCo‚ we believe being a responsible corporate citizen is not only the right thing to do‚ but also the right thing to do for our business (2011). Our Mission Our mission is to be the world ’s premier consumer products company focused on convenient foods and beverages
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CHILD TAX CREDIT Individual taxpayers are permitted to take tax credit based on dependent children‚ under 17. Credit $1000 per child. AGI $110000 joint‚ 55000 separate‚ $75000 single. Phased out by $50 each $1000. * Married‚ joint‚ 2 children. AGI $118700. Child tax credit $1550 (1000x2=2000-450) {50x{(118700-110000)/1000]} DEPENDENT CARE CREDIT Under 13/ unable to care for self. If divorced child cant be living with the creditor. Divorced mother with custody may entitle to credit even
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