/strategic or non strategic investments Enhancing stake/repatriatio n Focus on core business /hiveoff of non core business /monetize Legislative framework of M&A Tax regulations Companies Act Accounting Implications Stamp duty Exchange Control Competition Act FDI Indirect tax SEBI Every M & A action has a tax/ regulatory reaction Multiple laws affect the business reorganization Page 4 Key M&A Concepts Page 5 Merger Concept ► Absorption
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Earnings Management and Its Implications Educating the Accounting Profession By Michael D. Akers‚ Don E. Giacomino‚ and Jodi L. Bellovary August 2007 Issue AUGUST 2007 - In the wake of continuing‚ highly publicized E-mail Story financial frauds and failures‚ the accounting profession has placed renewed emphasis on issues related to earnings Print Story management and earnings quality. The SEC and the public are demanding greater assurance about the quality of earnings. Staff Accounting Bulletin
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specific problem related to demography. It does not mention at all the typical justification of population-control-to-eradicate-poverty. This version3 refers to reproductive health per se. The Philippines‚ according to this Bill‚ needs a law on reproductive health. By implication‚ it says that the Philippines does not have any law that addresses the reproductive health needs‚ an implication that is incorrect since there are already laws that address many of the provisions of the Bill.4 The Bill
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4 implications of Weber’s bureaucracy in today’s business organizations Weber’s bureaucracy was described as being an organization with a system of rules‚ impersonality‚ hierarchy of authority and specialization. In today’s society we can see the influence e of Weber’s bureaucracy on business organizations. 1. Specialization- In many organizations today there is specialization. In banks officers specialize in different jobs and are in different departments such as loans or being a clerk. In most
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| Implication of New Wars | | | Author | [Pick the date] | Contents Introduction 2 Old Wars 2 New Wars 3 The Implications of New Wars 6 Conclusion 8 Introduction The term ‘new wars’ imply that there must be something called ‘old wars’. This term was coined as part of theory and thought that the way of warfare‚ its intensity‚ the beliefs it is based on‚ and the results have changed in the second half of the twentieth century. In order to understand the theory behind new wars
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Implications of Mental Illness Mental illness is a disease of the mind which affects an individual’s emotional and physical stability. Mental illness effects 1 in every 5 Canadians (Canadian mental health association‚ 2013). Many individuals that have been diagnosed with a mental condition tend to commit suicide. Of those who are diagnosed with a mental illness 90% commit suicide (Canadian mental health association‚ 2013). There are many causations of mental illness. Some factors that may cause
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Copyright Implications Paper Jason Henshall IT/236 April 1‚ 2015 Daniel Liu Title of Paper Copyrighted material is a big deal. You must get permission from the people who own the material that you are wanting to use for yourself. Depending on the material that you are trying to use‚ you can get away with it by citing the material to where you got it. When you copyright material‚ like a picture‚ quote‚ etc.‚ it means that the material has an owner. The owner has the rights to that material that
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Territoriality‚ Privacy‚ and Personal Space Privacy Altman (1977) stated that privacy is “Selective control of access to the self or to one’s group” (pg. 67). Privacy involves the control over the information about oneself as well as the control over the interactions with others (Hutchinson & Kowalski‚ 1999). In the contemporary society‚ the new technologies raise some concern about how to control the information of others. This has been forced defining the balance of privacy issues versus public
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Discussion of the Key Findings and the Implication for Marketing for the GYM Table 1 reason for visiting | Frequency | Percent % | Valid Percent | Cumulative Percent | Relaxation | 9 | 10 | 10.0 | 10.0 | Fitness | 31 | 34 | 34.4 | 44.4 | Loss weight | 33 | 36 | 36.7 | 81.1 | Build strength | 17 | 18 | 18.9 | 100.0 | Total | 90 | 100 | 100 | | Table 1 showing the result the question reason of visiting the gym The participant were asked the reason for visiting the gym and
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1. What is the molarity of a solution of ammonium chloride prepared by diluting 50.00 mL of a 3.79 M NH4Cl solution to 2.00 L? 2. A student takes a sample of KOH stock solution and dilutes it with 100.0 mLof water. The student determines that the diluted solution is 0.046 M KOH‚ but has forgotten to record the volume of the original stock solution sample. The concentration of the stock solution is 2.09 M. What was the volume of the original sample of stock solution? 3. A chemist wants to prepare
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