Decision makers use the Statement of Cash Flows in many instances to assess the viability of a firm. Within the statement are many types of elements that are incorporated to create the complete Statement of Cash Flows. Also within the statement is what is known as the inflows and outflows. In some cases‚ activity notes may be incorporated to help complete such representations. To fully understand the Statement of Cash Flows one must know the definition of it and what it in fact means. The Statement
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1.2 Brief explanation of the company’s history The OldTown White Coffee‚ OTWC (Chinese: 旧街场白咖啡) is the largest kopitiam restaurant chain in Malaysia. Its main headquarters is in Ipoh‚ Perak‚ Malaysia. Established in 1999‚ the co-founders and Executive Director‚ Mr. Goh Ching Mun and Mr. Tan Say Yap are the incorporation of White Café and provide quality white coffee to Malaysian households and the food services industry. It manufactures instant beverage mixes and products‚ in addition to operating
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Income Tax Act 1961 Assessment Year: The period of twelve months starting from April 1 of every year and ending on March 31 of the next year. Previous Year: Income earned in a year (Previous year) is taxable in the next year (Assessment Year). Income earned during the previous year (PY) 2011-12 is taxable in the Assessment year (AY) 2012-13. From the AY 1989-90 onwards‚ all assesses are required to follow the financial year April 1 to March 31 as previous year for all sources of income
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Collaboration refers to the processing of information necessary for the healthcare team to treat a patient. This can be achieved by having all members of the health care team relay important facts regarding a patient’s status (Apker et al.‚ 2006). Credibility deals with how an individual presents their knowledge to other members of the team. This includes speaking with confidence and respect while adjusting how one communicates with different professionals‚ patients or families (Apker et al.‚ 2006)
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transferring (if the reason is avoiding tax). Summary of the Judgment “1 . The Treaty regards the differences in national legislation concerning the connecting factor required of companies incorporated thereunder and the question whether - and if so how - the registered office or real head office of a company incorporated under national law may be transferred from one Member State to another as problems which are not resolved by the rules concerning the right of establishment but must be dealt with by
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business to get investment without risk to a personal wealth. Since‚ Mr Raj wishes to shift from a sole proprietorship firm to a private one‚ an agreement has to be executed between the sole proprietor and the private limited company (once it is incorporated) for the sale of the business. In this process‚ for his guidance‚ I would list down below mentioned points regarding the pros and cons of shifting to a private limited firm:- * For a start‚ there is unlimited liability of business debts in
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when the Bank of Calcutta‚ later renamed the Bank of Bengal‚ was established on 2 June 1806. The Bank of Bengal was one of three Presidency banks‚ the other two being the Bank of Bombay (incorporated on 15 April 1840) and the Bank of Madras (incorporated on 1 July 1843). All three Presidency banks were incorporated as joint and were the result of royal charters. These three banks received the exclusive right to issue paper currency till 1861 when‚ with the Paper Currency Act‚ the right was taken over
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Questions 1 & 2 p.225. Part Five Video Case Hot Topic: Employees with Passion Hot Topic Incorporated‚ located in City of Industry‚ California‚ is a retailer that licenses various products‚ such as t-shirts‚ clothes‚ and accessories geared toward alternative and pop culture with an emphasis on modern music trends. The average age of the employees at Hot Topic is 25 years old. Hot Topic Incorporated reaches its customers through its two retail store lines—Hot Topic and its sister store‚ Torrid
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QUESTION 1 (I) Issue: Will Simon be solely liable if things go wrong? Provisions/ Case law: A promoter is defined in Twycross v Grant (1877) as ‘one who undertakes to form a company with reference to a given project and to set it going and who takes the necessary steps to accomplish that purpose’. The promoter would be the person who undertakes the formation of a company by carrying out the procedures necessary for incorporation‚ person actually interested in the company or professionals who incorporate
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