1.INTRODUCTION When we buy any kind of property for a lower price and then subsequently sell it at a higher price‚ we make a gain. The gain on sale of a capital asset is called capital gain. This gain is not a regular income like salary‚ or house rent. It is a one-time gain; in other words the capital gain is not recurring‚ i.e.‚ not occur again and again periodically. Opposite of gain is called loss; therefore‚ there can be a loss under the head capital gain. We are not using the term
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ALMA: World`s Largest Telescope Gerald John C. Guillermo Hubble Space Telescope may be awesome but these new radio telescopes in Atacama Desert‚ Chile may be more awesome. Built in the driest place in the Earth‚ the Atacama Large Millimeter Array or ALMA provides the most distinct and the most precise images of local stars and planet formation and can also distinguish the birth of neighboring stars and some of the most distant‚ ancient galaxies. ALMA was initially a 50-50 partnership between the United
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handlers/officials from the World Cup 2010. There have been as usual debates in the newspapers‚ radio stations and other quarters as to whether the footballers and their handlers are required to pay taxes in Ghana or not. The purpose of this article is to clarify the taxation issues relating to the earnings of the footballers and their officials. Understanding some tax concepts From the reading of the Internal Revenue Act‚ 2000 (Act 592) (IRA) (as amended)‚ it can be noted that taxation of income in Ghana
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UNIT 1 FAMILIES AND HOUSEHOLDS Time allowed: 1hr Total marks: 60 Item 1A Recent decades have seen major changes in families and households in the United Kingdom. Some sociologists argue that‚ with the rise of the symmetrical family‚ the patriarchal power of the husband has disappeared and relationships have become more equal and democratic. However‚ feminists argue that women still have a dual burden to carry. There have also been many changes in the patterns of marriage. For example‚ the
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Introduction This lesson deals with income‚ which falls under the head ‘Income from house property’. The scope of income charged under this head is defined by section 22 of the Income Tax Act and the computation of income falling under this head is governed by sections 23 to 27. All the provisions relating to tax treatment of income from house property are explained in this lesson. Objectives After going through this lesson‚ you will be able to understand: The meaning of house property
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of waste-to-energy technologies is emerging which hold the potential to create renewable energy from waste matter‚ including municipal solid waste‚ industrial waste‚ agricultural waste‚ and waste byproducts. The main categories of waste-to-energy technologies are physical technologies‚ which process waste to make it more useful as fuel; thermal technologies‚ which can yield heat‚ fuel oil‚ or syngas from both organic and inorganic wastes; and biological technologies‚ in which bacterial fermentation
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Supply Chain and Demand Model Michael Alberd‚ Sean Parrett‚ Patrice Watkins‚ Anndrea Barr ECO/372 March 30‚ 2015 Kathleen Byrne Supply Chain and Demand Model Supply chains and demand chains have different purposes but are similar in that they both need to work very closely together in order to be successful. Stakeholders need to possess a way to see what consumers will want to purchase and how much they will pay for it in the future. Stakeholders can be provided with a projection of information
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all; strengthen our public education and social security systems; define a clear path to energy independence and tackle climate change; end the war in Iraq responsibly and finish our mission in Afghanistan; and work with our allies to prevent Iran from developing a nuclear weapon." As you may have noticed‚ their views differ in some form. Finally‚ the most important reason The United States needs a new
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Week 2 Homework The world of business is fun and exciting for many entrepreneurs. Many entrepreneurs have found great success in the United States. Some businesses explore their possibilities when choosing to expand such as expanding globally and nationally. Whether they are expanding nationally or globally‚ this week’s assignments poses a few questions they must address before proceeding to the finish line of success: What cultural factors must US sports franchises overcome to increase popularity
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engineering stress-strain curve. The stress value corresponding to the intersection of this line and the engineering stress-strain curve is defined as the offset yield strength‚ also often stated as the yield strength. For some materials the transition from elastic deformation to plastic flow is rather abrupt. This transition is known as the yield point phenomenon. When we design parts for load-bearing applications we prefer little or no plastic deformation. As a result we must select a material such
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