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
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“Capital Punishment should be banned.” Discuss. Should Capital Punishment be prohibited by the law? The purpose of the execution of criminals is to condemn‚ deter crime and suppress political dissent. Most countries practice Capital Punishment for those who commit murder‚ drug trafficking‚ treason (act of a traitor)‚ espionage (practice of spying) or are as part of military justice. Some countries impose Capital Punishment on sexual crimes. Specifically speaking‚ rape‚ adultery‚ sodomy or incest
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THE IMPLICATIONS OF CAPITAL STRUCTURE THEORY AND REGULATION FOR SOUTH AFRICAN BANKING INSTITUTIONS By WESLEY NAIDU Submitted in partial fulfillment of the requirements for the degree MAGISTER COMMERCII in FINANCIAL MANAGEMENT SCIENCES In the FACULTY OF ECONOMIC AND MANAGEMENT SCIENCES At the UNIVERSITY OF PRETORIA SUPERVISOR: Prof. JOHANNES HvH DE WET November 2011 -i- ABSTRACT The topic of capital structure has been one that has plagued the academic world for a number of years
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Case Study Evaluation Protocol and Procedures Evaluation of the overall quality of each case study will be made on the following criteria: CASE STUDY PARTS CRITERIA Abstract Summary paragraph introducing the project‚ building‚ hypothesis‚ highlights of findings. concise brief of the parts to the case study. Introduction Description of building‚ background information‚ designer’s intent‚ observations‚ and how team decided on topic. selection of an interesting or challenging building;
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which decisions are being taken in a company. The nature of such framework has been explained in detail. This is very very essential as based on the characteristics of such market the ground rules or ethics is under laid. For argument let’s take the case of a perfectly competitive market. * Very large number of buyers and sellers * Market power of each firm is zero (LI = 0) * Firms are equal in size * Sellers selling homogenous products * Firms use same technology and hence their
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International Management II (Core Competencies) Case Study Bank of America (A) by Alexander Beil Christoph Hillgärtner Florian Schlegelmilch Harvard Case Study: Bank of America List of Contents 1. 2. 3. 4. 5. 6. 7. 8. 9. Introduction / Definitions Overview “Bank of America” Product development processes Strength and weaknesses of the systems Learning through experimentation Conclusion / Learnings Summary Questions for group discussion References 1 Harvard Case Study: Bank of America 1. Introduction /
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RMG909 Advanced Buying Process II Case Study Analysis Form Student Name: Carolina Antonio Date: April 1‚ 2014 Case Study #/Title: Case Study # 45 - Celebrity Fragrances: The art of negotiation 1. Defining the Issue(s)- The Major Question: Jackson’s buyers didn’t want to be in an overstocked positions They want to be in a position to reorder the merchandise if it began to sell well Vendor could not accept the order because it was below the minimum level Jackson could not return
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I Ship Myself: The Glorification of the “Self” Sigmund Cesar U. IporacBA Communication II B Jemmarie M. Cadelińa Subject: COMM04 – Communication and Society Instructor: Princess Catherine L. Pabellano ABSTRACT This study aims to know how online media affects the identity formation of the youth nowadays. It includes how online media‚ especially the social networking sites‚ affects the activities that the youth are engaged. Different social networking sites‚ especially Facebook‚ Instagram and
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long-term investments should the firm undertake (capital budgeting) and how will investment and finance decisions affect the firm ’s value (valuation)? How can cash be raised for the required investments? This is known as the financing decision ’ (cost of capital‚ capital structure and leasing). How will the firm manage its day-to-day cash and financial affairs (short-term financing and net working capital)? The Capital Budgeting Mini Case presents a financial decision of acquiring another
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$83 million‚ and $78 million‚ respectively. (a) Complete the forecast table‚ using historical average parameters wherever applicable. When external capital is needed‚ the firm plans to raise equity capital (by selling new shares) to meet the requirement. On the other hand‚ excess cash occurs when the sources of capital are more than the uses of capital. Assume that cash does not earn interest. Determine Huiyuan’s free cash flows (and cash flow components) for each year. (b) Complete the forecast table
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