airlines customer satisfaction‚ as a result of their strategic low cost carrier business model‚ of implementing budget pricing and ancillary services to increase profitability and market competitiveness. 1. INTRODUCTION 1.1 AIRLINE CUSTOMER SATISFACTION "Being on par in terms of price and quality only gets you into the game. Service and customer satisfaction wins the game." (Alessandra‚ 2003‚ p.1). Within today’s worlds vibrant and rapidly growing international tourism
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The article “The importance of an internal marketing orientation in social services” (International Journal of Nonprofit and Voluntary Sector Marketing‚ 14:285-295‚ 2009)‚ it’s a recent article with only three years‚ and many of the references that are used in this article are researchers well known in their field of work. Both of the two researchers have a PhD in Marketing from the University of South Florida and also both have already published several articles in various Marketing Journals. This
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this end‚ the corporation shall at all times be operated exclusively for charitable purposes within the meaning of Section 501(c)(3) of the Internal Revenue Code of 1986‚ as now enacted or hereafter amended‚ including‚ for such purposes‚ the making of distributions to organizations that qualify as exempt organizations under Section 501(c)(3) of the Internal Revenue Code of 1986‚ as now enacted or hereafter amended. All funds‚ whether income or principal‚ and whether acquired by gift or contribution or
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Professor Stevens December 17th 2012 In the United States today there are millions of corporations in many different industries. All of them must abide by the current taxation rules and regulations that have been set by IRS and congress. The Internal Revenue Code‚ which was originally founded in 1939‚ set the foundation for the codification that we have in place today. The code arranged all Federal Tax provisions in a logical order and placed them in a separate part of the federal status. Over
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FIFTEENTH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES Third Regular Session ) ) ) SENAJE \ii:!49 S.No. Introduced by Senator Miriam Defensor Santiago EXPLANATORY NOTE The Constitution provides: Article 2‚ Section 15. The State shall protect and promote the right to health of the people and instill health consciousness among them. Article 2‚ Section 13. The State recognizes the vital role of the youth in nation-building and shall promote and protect their physical‚ moral‚ spiritual‚ intellectual
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(a)(1) specifically states that “compensation for services‚ including fees‚ commissions‚ fringe benefits‚ and similar items” are included in gross income. The frequent flyer miles do not constitute any of the stated situations in the Internal Revenue Code. Because of the ambiguity surrounding what exactly a “frequent flyer benefit” is‚ there is no specific ruling that deems it necessary to include in gross income. In addition‚ nowhere in the Internal Revenue Code does it explicitly state that frequent
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MEMORANDUM To: S. Partner‚ C.P.A. From: Nicole J. Badalamenti‚ J. Accountant Date: August 27‚ 2012 Subject: Mr. B. Potato I FACTS Mr. B. Potato‚ a wealthy real estate investor‚ recently purchased a house on a parcel of land for $400‚000. The house was appraised at a value of $300‚000 and the land had an appraised value of $100‚000. Mr. Potato plans to tear down the house and replace it with a new house worth $1‚500‚000 with the intentions of living in
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Notwithstanding any other provision of these bylaws‚ the Corporation will not carry on any activities not permitted by an organization exempt under Section 501(c)(3)‚ Internal Revenue Code‚ 1986‚ or the corresponding provision of any future federal law‚ or organizations whose contributions which are exempt under Section 170(c)(2)‚ Internal Revenue Code‚ 1986‚ or the corresponding provision of any future federal law. The Corporation shall have no capital stock‚ pay no dividends‚ distribute no part of its
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Robert Jones has just rendered service for a taxpayer as an expert witness in a case heard by the U. S. Tax Court. The taxpayer is requesting reimbursement for Jones’ fees and for those amounts paid to her attorney in presenting the case. Jones’ billing rate for this type of engagement is $500 per hour‚ the market rate for such services in his city‚ plus out of pocket expenses. Specific Issues How much of Jones’ fee will the taxpayer recover? Conclusions The Internal Revenue Code §7430 autho
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taxpayers in understanding the Treasury Department’s interpretation of the code‚ including the Regulations. In turn‚ the Internal Revenue Service ("IRS”) has the direct responsibility for implementing the tax Code and in assessing and collecting the applicable tax from taxpayers. In the course of its duties‚ it also develops a number of materials‚ including Revenue Rulings‚ Revenue Procedures‚ and Private Letter Rulings‚ in which it sets forth its understanding of the tax laws. Finally‚ the federal
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