JUSTUS-LIEBIGUNIVERSITÄT GIESSEN Andreas Bausch / Barbara E. Weißenberger / Marcus Blome Is market value-based residual income a superior performance measure compared to book value-based residual income? Working Paper 1 / 2003 – Arbeitspapiere Industrielles Management und Controlling – Herausgeber: Professur für Betriebswirtschaftslehre mit dem Schwerpunkt Industrielles Management und Controlling (Prof. Dr. Barbara E. Weißenberger) Justus-Liebig-Universität‚ Gießen http://wiwi
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in which cases? a. 1 b. 1 and 2 c. 1 and 3 d. 1‚ 3‚ and 4 e. 1‚ 2‚ 3‚ and 4 2. The crucial reason for determining whether an item is deductible as an expense under § 162 or under § 212 is that a. production of income expenses are not deductible. b. § 162 business expenses usually are deductions for A.G.I.‚ while § 212 production of income expenses usually are miscellaneous itemized deductions. c. § 162 business expenses are deductions from A.G.I.‚ while § 212 production of income expenses
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COURSE CODE: ACC325 (ASSIGNMENT) MATRIC NO: 09AA08569 TOPIC: ‘Income tax is one of the major sources of revenue for all government in Nigeria and it is a factor to be recon with in both the state and the Federal Government body….It is an enforced contribution of money enacted pursuant to legislative authority….Analyze the importance and the problems of TAXATION and the way forward in Nigeria………….’ INTRODUCTION Income taxes provide the largest single source of government revenues in most
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According to Colin Crouch‚ since the 1970s democracy and modernization has not moved progressively nor in recurrent ways within advanced countries instead has displayed a parallel movement to each other. This shows us the manner in which politics has been democratized to an extent of introducing the rights to voting‚ emergence of regular elections and governments taking turns to lead the country thus having different ideological inducement. The post democracy’s parallel stature outlines the proneness
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healthcare‚ income inequality and poverty. Time to time changes in policies have been made‚ perhaps to improve these issues‚ however‚ the gap between rich and poor keeps increasing and there is very little improvement in healthcare and the economy. In fact‚ healthcare keeps on becoming costly. Major issues like income inequality and poverty are not being taken care of by the government. According to Dr. Raphael (2002) poverty is caused by several reasons such as inequality in people’s income‚ weak social
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System Technology Institute Tuesday‚ August 03 2005 The essay is adapted from the author`s commencement address at mMcGill University in Montreal. Exactly 23 years ago ‚ in this very building. I was sitting in your seat like Macro Polo‚ I return without silk‚ but with piece of sage advice. First don`t lose your head. I`m speaking here of intellectual fashion‚of the alarming regularly with which the chattering classes are swept away by the periodic enthusiasm that was over the culture. Only a
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Evaluate the consequences of modernization for Japan The modernisation of Japan was an all or none matter. Either every aspect of the country had to be modernized to some extent‚ or no single aspect could be modernized. The four main aspects of Japan’s modernisation were industrialisation‚ political modernisation‚ education reform and military development. These four aspects had severe political‚ economic and social consequences on Japan. Some of the main political‚ economic and social consequences
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History Income tax levels in India were very high during 1950-1980‚ in 1970-71 there were 11 tax slabs with highest tax rate being 93.5% including surcharges. In 1973-74 highest rate was 97.5%. But to reduce tax evasion tax rates were reduced later on‚ by "1992-93" maximum tax rates were reduced to 40%. [2][3] [edit]Residential status‚ Scope of taxable income & Charge [edit]Charge to Income-tax Whose income exceeds the maximum amount‚ which is not chargeable to the income tax‚ is an assesse
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PERSONAL COPY/ NOT FOR SALE OR CIRCULATION (Session 2012-13) INTRODUCTION HISTORY OF INCOME-TAX: 1. India’ trust with income tax dates back to 1859 when James Wilson‚ Finance member in the Council of India‚ came to the country to establish the tax structure‚ a new paper currency and to remodel the finance system. 2. A bill imposing tax on profits from property‚ professions‚ trades and offices was passed by the Legislative Council of India. It received the assent of the Governor General on July
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Fast Track Revision AY 2010-2011 Written by: Bhavin Pathak (Student‚ CA-IPCC‚ BN-14‚ Arihant Inst. Pvt. Ltd.) Special thanks to: CA Sunil Sanghvi‚ CA Sunil Jain Features: Based on the Study Material issued by ICAI With Estimated Time Allotment Written according to suggestions and guidance of above faculties Full coverage of Taxation with IMP aspects Useful for revision Kindly send your suggestions on: bkp1992@gmail.com You can visit me at: http://bhavinpathak.caclubindia.com You
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