share was not considered well by Mr.Finson. Multifaceted issues such as the mix of business shifting towards more complex systems requiring intensive research and development spending‚ short product life cycle‚ rapid technology obsolescence and fast growth with increasing technology competition and the potential price competition were not taken into account. The failure to consider these issues led the CFO to assume a large sales growth from 1985 to 1989. These assumptions would further hurt the
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DEEMED DIVIDENDS can elect to have deemed dividend paid from capital dividend account by making 83(2) election resulting in no taxes may still elect if corporation has deemed dividend so as to transfer the Capital Dividend Account amount to the parent corporation if individuals receive deemed dividends: LRIP (lower rate income pool) from CCPC small business deduction plus investment income subject to integrations Gross up 25% $1‚000 x 1.25 = $1‚250 FDTC $167 [either 2/3 of gross up 1250
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eurojournals.com Dividend Policy: A Review of Theories and Empirical Evidence Husam-Aldin Nizar Al-Malkawi Corresponding Author‚ Faculty of Business‚ ALHOSN University P.O. Box 38772 - Abu Dhabi‚ UAE E-mail: h.almalkawi@alhosnu.ae Michael Rafferty Senior Research Analyst‚ WRC‚ University of Sydney‚ Australia E-mail: m.rafferty@econ.usyd.edu.au Rekha Pillai Faculty of Business‚ ALHOSN University‚ Abu Dhabi‚ UAE E-mail: r.pillai@alhosnu.ae Abstract The literature on dividend policy has produced a large
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that the company is giving their jobs to robots in order to reduce the labor force. So they intend to bargain the following contract provisions: Establishment of labor-management committees to negotiate in advance about the labor impact of robotic technology and‚ of equal importance‚ to have a voice in deciding how and whether it should be used. Retraining rights for workers displaced‚ to include retraining for new positions in the plant‚ the community‚ or other company plants. Work to be spread among
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a means of retaining equity. True False 3. A central idea with obtaining risk capital is that a smaller percentage of a larger pie is preferred to a larger percentage of a smaller pie. True False 4. In the majority of the high-technology startups and early-stage companies‚ debt is normally secured to fund research and development‚ prototype development and product marketing‚ launch‚ and cover early losses. True False 5. An equity investment requires that the management
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DIVIDEND DECISION The dividend decision is one of the 3 basic decisions which a financial manager maybe required to take‚ the other two being the investment decisions and the financing decisions. In each period any earnings that remain after satisfying obligations to the creditors‚ the government and the preference sh.hol can either be retained or paid out as dividends or bifurcated between retained earnings and dividends. The retained earnings can be invested in assets which will help
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Stock dividend * Definition: * A corporate distribution to shareholders declared out of profits‚ at the discretion of the directors of the corporation‚ which is paid in the form of shares of stock‚ as opposed to money‚ and increases the number of shares. * A dividend paid as additional shares of stock rather than as cash. If dividends paid are in the form of cash‚ those dividends are taxable. When a company issues a stock dividend‚ rather than cash‚ there usually are not tax consequences
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September 2004 Understanding the Demographic Dividend By John Ross A fresh reason for attending to fertility dynamics has emerged—the “demographic dividend.” As fertility rates fall during the demographic transition‚ if countries act wisely before and during the transition‚ a special window opens up for faster economic growth and human development. WHAT IS THE DEMOGRAPHIC DIVIDEND? Simply stated‚ the demographic dividend occurs when a falling birth rate changes the age distribution‚1 so
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Topic: DIVIDENDS 1. Payments made out of a firm ’s earnings to its owners in the form of cash or stock are called: A) Dividends. B) Distributions. C) Share repurchases. D) Payments-in-kind. E) Stock splits. Answer: A Topic: REGULAR CASH DIVIDENDS 2. A cash payment made by a firm to its owners in the normal course of business is called a: A) Share repurchase. B) Liquidating dividend. C) Regular cash dividend. D) Special dividend. E) Extra cash dividend. Answer:
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REASONS FOR DIVIDENDS Dividend policy is likely to be set in the form of a goal rather than a rigid rule‚ even though a definite policy has the advantage of providing the investor‚ or potential investor‚ a clear basis for choice. Investors knowing the dividend policy of the alternative companies can choose the type of company that best fits their individual investment goals. This is desirable‚ because stockholders differ in the extent to which they prefer dividends rather than opportunities for
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