same money. The corporation itself does not pay taxes twice‚ but just the sound of “double taxation” can make potential business owners cringe. However‚ there is an out. Choose the IRS’ "S Corporation" tax status to avoid double taxation. In other systems‚ dividends are taxed at a lower rate than other income)(for example‚ in the US) or shareholders are taxed directly on the corporations profits and dividends are not taxed Double taxation is levying of tax by two or more jurisdictions on the same
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Teaching and Learning http://www.georgiasouthern.edu/ijsotl Vol. 2‚ No. 2 (July 2008) ISSN 1931-4744 @ Georgia Southern University The Impact of Grading on the Curve: A Simulation Analysis George Kulick Le Moyne College Syracuse‚ New York‚ USA kulick@lemoyne.edu Ronald Wright Le Moyne College Syracuse‚ New York‚ USA wright@lemoyne.edu Abstract Grading on the curve is a common practice in higher education. While there are many critics of the practice it still finds wide spread acceptance particularly
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matter if it has to deal with moving out‚ moving into a dorm for college‚ or even renting an apartment. A roomate can share your expenses and contribute to your home’s maintenance. However‚ there are many ways in which having a roommate can be at a disadvantage. For example‚ privacy‚ shared space and being unreliable can cause big conflicts. Firstly‚ having a roommate will mean that you will sacrifice some privacy. Some activities that may have been enjoyable while living alone can now become akward
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addiction is a big social problem. Psychiatrists believe that mobile phone addiction is becoming one of the biggest non-drug addictions in the 21st century. Along with the age drop of the mobile phone users and the ease of prepaid method provide by the system operators‚ most teenagers now own their own mobile phone and network service. Teenagers are engaged on their mobile phones all the time‚ no matter on phone calls‚ using SMS text messages‚ personalising the mobile phones with ringtones and pictures
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cited disadvantages of CRM is that it can lead to dehumanization in sales processes. Instead of learning from firsthand experience which services and products clients prefer‚ salespeople access information digitally stored in databases. Some professionals believe that selling is most effective when sales professionals are able to appeal to clients at a visceral level. Some critics point to the the technical disadvantages of customer relationship management. In most cases‚ these systems are implemented
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Total Quality Management (TQM) Improves Reputation - TQM programs have the advantage of improving corporate as well as product reputations in the marketplace‚ because errors and defective products are discovered much more rapidly than under a non-TQM system‚ and often before they are ever sent to market or found in the hands of the public. Higher Employee Morale - Compared to employees who are motivated‚ disengaged workers are less efficient‚ miss more workdays and cost organizations thousands of dollars
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The SAT test was originally called the Scholastic Aptitude Test‚ then the Scholastic Assessment Test. The name was formally changed in 2004 to the SAT Reasoning Test‚ although it is still commonly known simply as the SAT. It is the oldest and most widely used standardized admissions test in the United States. It measures reading‚ writing‚ and math abilities‚ as well as problem-solving skills. The SAT has undergone many revisions during its history‚ but it is currently composed of three main sections:
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After the introduction of the National Incident Management System (NIMS) in 2004‚ it has grown into an exceptional system that provides a standard approach to managing disasters and threats nationwide. Seemingly‚ the system has progressed from incident to incident learning from mistakes and difficulties‚ while providing new guidance for future events. However‚ NIMS does come with several disadvantages that still plagues us today. Initially‚ NIMS sheer size in trying to incorporate the all-hazard
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going to college was the first step he took that lead him to his success. After awhile being a jeweler was not enough for him. The Entrepreneur in him made him decide he no longer wanted to work for someone else. This is when he obtained his Diamond Grading certificate after graduating from college. By working at a local jewelry store‚ Rodriguez gained knowledge of diamonds and he used this information that he learned and the resources he had to be the middle man between diamond distributers and jewelers
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6 main disadvantages of decentralisation (1) The success of decentralization will depend upon the quality of personnel manning the decentralized units. In those cases where the training‚ experience‚ education etc of the employees are inadequate‚ decentralisation of authority and of decision making would be harmful for the enterprise. There will be wrong decisions‚ confusion‚ contradictions etc. (2) Decentralisation becomes uneconomic and unwieldy unless the organisation is large and strong enough
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