CAPITAL GAINS According to income tax act 1961 ‘capital gains’ is the fourth head of income. Any profit or gains arising from the transfer of capital assets during the P.Y. shall be chargeable to income tax under the head capital gains and shall be deemed to be the income of P.Y. in which the transfer took place. Thus from a plain reading – Profits or gains earned on the sale of capital assets by an assessee during the P.Y. is called as capital gains. Meaning of Capital Asset: Capital asset means
Premium Generally Accepted Accounting Principles Bond Asset
buying centre in the decision to select a new supplier for Lands’ End? Which of the buying centre members are likely to play the roles of users‚ influencers‚ buyers‚ deciders‚ and gatekeepers? By the definition of buying centre‚ which is the group of people in an organization who participate in the buying process and the people who make up the buying centre depends on the specific item being bought. according to the Lands’ End company‚ the buying centre member who is in charge to select a new
Premium Marketing Management Business
Low back pain is a very common health problem worldwide and a major cause of disability - affecting performance at work and general well-being. The lifetime prevalence of low back pain is estimated at 60-85%‚ while the annual prevalence in the general population is ranging from 15-45%.1 The 2010 Global Burden of Disease Study estimated that low back pain is among the top 10 diseases and injuries that account for the highest number of Disability-adjusted life years (DALYs) worldwide.2 There are many
Premium Pain Medicine Suffering
Calculate Melinda’s net Capital Gain (or net capital Loss) and tax payable for 2011-2012 income year. Key question that has to be determined is whether a CGT event occurred in reference to a CGT asset‚ if so has this resulted in a gain or loss or is the item exempt under s100-30 Under Div 118 ITAA 1997 the following items are exempt under the following clauses Fridge purchased for $900 in 2006 - S108-20(2) if acquired as a personal asset – intent not to be kept for income producing purposes
Premium Bond Taxation
Efficient Buildings Internal Heat Gains and Design Heating & Cooling Loads Internal Heat Gains People and electrical equipment in buildings give off heat. These internal heat gains must be included in energy balances on the building or zone to determine the net heating or cooling load. Heat Gain From People Typical sensible‚ latent and total heat rates given off by people are shown in the table below (ASHRAE Fundamentals‚ 2005). The sensible heat gain results from radiation and convection
Premium HVAC Energy Thermodynamics
Pain and Able: Chronic Pain and Mood Disorders The ability to feel pain is something most people possess. It’s the body’s way of letting us know that something we are doing is damaging. Pain can range in intensity from annoying pain such as stubbing your toe to extreme pain such as child birth or kidney stone. We can all relate to these feelings of pain in one way or the other‚ but what happens when the pain doesn’t go away? When pain lingers on‚ it can affect many factors of a person’s life
Premium Psychology Major depressive disorder Mental disorder
Ethics of Pain Oriented Studies The implementation of vertebrates as model organisms in experimentations is universally controversial‚ particularly when the aforementioned research is explicitly pain oriented. Concern over the wellbeing of stereotypical lab animals such as rats and mice are not misplaced‚ as long term exposure to pain has high risks of inducing greater levels of anxiety‚ alcohol abuse‚ and disturbing altercations of previously established behaviors (Anand‚ 1999); the risk to develop
Premium Animal testing Animal rights Human
the “PT” In Pain Management By Eric Ries Nothing can be more devastating than having to deal with chronic pain. It not only prevents you from functioning properly but consistently takes a toll on the way you live. When approaching different managements of pain‚ the most common temporary solution is the pharmaceutical approach. But that is just what it is‚ temporary. Physical therapists are evolving and creating long-term solutions on how to not only manage but on ways to treat pain. How can we do
Premium Pain Therapy Physical therapy
and try to give some solutions for it from my point of view. First of all‚ let me explain what the poverty is. Personally‚ I consider that poverty is a situation when a person loses to hope and cannot value things given to him. However‚ in the “The End of Poverty” movie that watched‚ it is said that‚ poverty is a status identified according to some available life style. To be more precise‚ today we have lots of opportunities: health care‚ good
Premium Poverty Poverty in the United States Cycle of poverty
1 Student Course Reflection Dominique Etier US/101 May 19‚ 2013 Rachel Andrews COURSE REFLECTION 2 Going to college is a excellent opportunity to have and receiving my degree will pay off in the end. I have had so many different experiences while I have been in college online. I have gotten the chance to meet different people and hear their sides of many types of information‚ I have learned to manage my time better by using different strategies
Premium Higher education Education Learning