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    Externalizing Machines

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    Joel Bakan argues that corporation are “externalizing machines”. Based on The Corporation‚ develop and defend a thesis/idea concerning the ethical consequences of companies externalizing costs. The corporation is an assembly of many members into one body‚ a legal personality‚ working toward achievement of a special goal. It is an entity with its own rights and liabilities distinct from those of its members. Corporations‚ as seen throughout the business history‚ always try to accomplish

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    Registration * Joint venture – A business relationship between corporations Chapter 17 – Corporation Law * Corporation – A fictitious legal person with its own separate existence * Governing legislation e.g. CBCA‚ OBCA * Shareholder – Part owner of a corporation; a person who holds a share interest in a corporation * Director –Managing mind of corporation; a person elected by the shareholders of a corporation to manage its affairs * Outside directors * Officer – A person

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    task 1 proprietorship

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    1 LITI Task 1 Business Organizations Sole Proprietorship A sole proprietorship is owned by one person that runs the business. No formalities are necessary since the business is not owned by anyone else. There are some advantages and disadvantages of owning a sole proprietorship. One advantage is that the business can be closed down at any time and any financial obligations can be paid off. Another advantage is that the business has no boss‚ partner‚ or board of directors to answer to. One

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    disadvantages? The three legal forms of a business organization are proprietorship/partnership‚ corporation‚ and hybrid form. Advantages Proprietorship: Easily and inexpensively formed; subject to few governmental regulations; pays no corporate income tax; pays lower taxes than a comparable taxable corporation Partnership: Low cost; easy to form; earnings are allocated to partners and taxed as personal income Corporation: Unlimited life‚ easy to transfer ownership; owners have limited liability Hybrid form:

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    acccounting

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    transferable\individual’s personal income tax return\1.absence of formalities and fees on organization2. owner make own decision without delay or legal formalities. Carry little ongoing formalities3. not subject to as many regulatory and reporting requirements as the corporation.4. the “ double tax” is avoided. 5.Owners can establish a sole proprietorship instantly‚ easily and inexpensively.6.A sole proprietor need not pay unemployment tax on himself 7Owners may freely mix business or personal assets\1. Unlimited liability

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    responsibility is the idea that those who run corporations can and should act ethically and be accountable to society for their actions . But there have been many legal cases that challenge corporate social responsibility. Therefore‚ the ongoing debate of CORPORATE SOCIAL RESPONSIBILITY raises the question as to whether CORPORATE SOCIAL RESPONSIBILITY is actually beneficial toward businesses or not. Through the debate over both perspectives from corporations‚ CORPORATE SOCIAL RESPONSIBILITY’s impact

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    Name: ________________________ Class: ___________________ Date: __________ ID: A Chapter 04 True/False Indicate whether the statement is true or false. ____ 1. Section 351 (which permits transfers to controlled corporations to be tax deferred) can be justified under the wherewithal to pay concept. ____ 2. Similar to like-kind exchanges‚ the receipt of “boot” under § 351 can cause loss to be recognized. ____ 3. Tina incorporates her sole proprietorship with assets having a

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    Ratio Analysis Memo

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    business‚ several decisions such as its legal structure must be made first. Five basic entity types exist in which to structure a business. These types consist of sole proprietorships‚ partnerships‚ limited liability companies (LLC)‚ C corporations‚ and S corporations. When determining the type of structure to use‚ comparison of different factors such as liability to the owners‚ taxation‚ and management controls must be conducted. Sole Proprietorships The sole proprietorship has one owner that

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    Tax Paper

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    FMV of $100‚000 to a newly-formed corporation in a Sec. 351 exchange. Henry receives stock with a FMV of $80‚000 and a short-term note with a $20‚000 FMV. Henry’s recognized gain is (Points : 2) |        $0.        $5‚000.        $10‚000.        $20‚000. c) Realized gain is recognized to the extent of boot received. page 2-17 | 2. Jeremy transfers Sec. 351 property acquired three years earlier having a $100‚000 basis and a $160‚000 FMV to Jeneva Corporation. Jeremy receives all 200 shares of

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    Relevant Facts Xerox‚ a New York corporation‚ owned directly and indirectly the majority of the voting shares of RXL‚ a corporation of the United Kingdom. In 1974‚ the tax year here at issue‚ RXL paid a dividend distribution to Xerox and paid the requisite ACT in the United Kingdom on the distribution. A portion of that ACT was set off in 1974 against RXL’s mainstream corporation tax in the United Kingdom. The foreign tax credit for that portion of the 1974 ACT is not in dispute. The portion of

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