essentially covered under the category ‘amalgamation in the nature of merger’ in AS-14. It also refers to the reconstruct the business without its liquidation. It does not require the binding of the existing company. It necessarily involves the reduction of share capital. There is no transfer of assets and liabilities‚ because there is not a formation of new company. It is of 3 types Through alteration of capital Through
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context of reduction of capital under section 256B of the Corporations Act (2001). The Facts In this case‚ the Supreme Court of New South Wales found that the power to effect a capital reduction is entrust in the board of directors‚ with the role of shareholders simply being to approve the decisions of the board. The Court held that the power cannot be transferred to shareholders due to an amendment to the constitution. This case also analyses
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spending and tax reduction. Tax reduction is a primary fiscal policy tool for reducing unemployment‚ increasing disposal income‚ and ultimately increasing consumption‚ aggregate demand‚ and government revenues. Increased government spending‚ especially on infrastructure‚ construction works‚ and other job creation initiatives can also reduce unemployment. Another important recommendation is the recent recommendation by the Congressional Budget Office (CBO) for a budget deficit reduction (Elmendorf‚
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showed the empirical results of microfinance and poverty reduction through the Tobit regression method of analysis. For this study to evaluate the influence of microfinance on the poverty reduction‚ Tobit regression model was regressed on the poverty reduction‚ on the key variables in this study. These include micro-credit‚ age‚ household size‚ qualification‚ nature of business‚ duration of membership and village type. In this model‚ poverty reduction is a dummy and is considered as the dependent variable
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OIXDATION(AND(REDUCTION(–(REDOX(CHEM(1( ( KEY(REDOX(CONCEPTS( •! Oxidation)and)reduction)are)electron(transfer(processes)(reactions).)) o! Oxidation(–(Loss)of)electrons)) !! Reductant((reducing)agent))–)undergoes)oxidation.)) o! Reduction(–(Gain)of)electrons)) !! Oxidant((oxidising)agent))–)undergoes)reduction.)) ! Example:(((((((((((Mg(s)(+(2H+(aq)( (Mg2+(aq)(+(H2(g)( o! This!reaction!can!be!broken!up!into!two!halfEreactions(( !! Oxidation:)Mg(s))")Mg2+)+)2e:)(lost)electrons))( !! Reduction:)2H+)+)2e:)")H2)(gained)electrons))(
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Article 32 TARGET COSTING FOR NEW-PRODUCT DEVELOPMENT: PRODUCTLEVEL TARGET COSTING Robin Cooper and Regine Slagmulder Editors’ Note: This article is an updated synthesis of in-depth explorations contained in Target Costing and Value Engineering‚ by Robin Cooper and Regine Slagmulder (Portland‚ Oregon: Productivity Press‚ 1997). Part two of the series discusses product-level target costing; part three‚ to be featured in an upcoming issue‚ will address component-level target costing. tomers. Consequently
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Chapter 1 Introduction Introduction to Dfine® 2.0 and the User’s Manual Dfine® 2.0 Chapter 1: Introduction User Guide The result? Dfine 2.0 is a powerful‚ yet easy-to-use tool that anyone can use to perform high quality noise reduction without needing to understand the complex underlying theory. Because Dfine 2.0 is a plug-in for Adobe Photoshop‚ Adobe Photoshop Lightroom‚ Apple Aperture and other compatible applications‚ you must have Photoshop or a compatible application
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Executive Summary Introduction Cranium Filament Reductions is a hair salon that allows the entire family to have their hair needs satisfied in one convenient visit. There are many "quick salons" like Cranium‚ however‚ many of these salons‚ such as Cost Cutters‚ only provide the minimum services‚ whereas the upscale salons can be inconvenient due to scheduling requirements and cost. The owner of Cranium perceives an unfulfilled customer need for a low-cost salon that provides maximum flexibility
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RESEARCH QUESTION How does the glucose concentration effects the time taken for the potassium permanganate to decolourise from purple to colourless ? HYPOTHESIS The higher the glucose concentration the shorter the time taken for the potassium permanganate to decolourise from purple to colourless. VARIABLES VARIABLE | UNITS | RANGE | METHOD FOR CONTROL | INDEPENDENT VARIABLE-Concentration of glucose solution | % | 5%10%15%20%25%30% | Different glucose concentration are tested | DEPENDENT VARIABLE-The
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Written Report: Prolonged Immobilization I. A. Definition Defined as prolonged inactivity‚ bed rest and immobilization were widely used in the early days of rehabilitative science in the management of trauma and acute and chronic illness‚ before the physiologic effects were well understood. It was generally assumed that rest fostered healing of the affected part of the body. However‚ while it has beneficial effects to soft tissue healing and to bone healing after fractures among a myriad of other
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