TOPIC 6: CAPITAL ALLOWANCES Learning outcomes: At the end of this topic‚ students should be able to: i. Understand and identify the qualifying plant expenditure for plant and machinery. ii. Compute initial allowance‚ annual allowance‚ notional allowance and accelerated capital allowance. iii. Determine the balancing charge or balancing allowance on disposal of assets. 1.0 Introduction * Capital expenditure is not tax deductible. So‚ depreciation or amortization is also not deductible
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Introduction Capital structure (CS) is one of the most important aspects of the Financial Management of any organization. It aims is to identify and implement the best capital structure proportion possible that suits the organizations needs and objectives. An optimal Capital structure boosts the prosperity of the company in the long run and reduces the risk. CS is a mixture of a company ’s current and non current debt‚ common and preferred equity. It ’s the way a company finances its functions
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A PROJECT REPORT ON ‘WORKING CAPITAL MANAGEMENT’ IN ‘BAJAJ ALLIANZ LIFE INSURANCE COMPANY LTD’ FOR THE PARTIAL FULFILLMENT OF THE REQUIREMENT OF THE DEGREE OF MASTER OF BUSINESS ADMINISTRATION (2009-11) From SUBMITTED TO: SUBMITTED BY: MRS. PUSHPA KATARIA KUSUM LATA ASWAL ENROL NO- 0901120059 ICFAI UNIVERSITY ‚DEHRADUN ACKNOWLEDGEMENT It is not a single man’s effort which is sufficient for
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Hazard Monitoring And Disaster Reduction EM-DAT It’s a global database on natural disasters that contains essential data on the occurrence and effects of more than 17‚000 disasters in the world from 1900 to present. The database is compiled from various sources‚ including UN agencies‚ non-governmental organisations‚ insurance companies‚ research institutes and press agencies. It’s data is primarily used by governments and agencies in charge of relief and recovery after a disaster. In addition
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Critical Analysis of Literature Review Reduction Technique of Water Evaporation Introduction When water evaporates from water storages it becomes a major issue that affects regions of agriculture in most lands leading to annual loss exceeding potentially to 40 precent and more of water storage. This water which is lost leads to reduction of productivity in agriculture affecting the environment adversely. Literature review has been developed on the same by various researchers
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B: Back to School They say that education is the most important thing for society. That education is the way out of trouble‚ poverty‚ unemployment and many other things. But all of this is hard to understand for children‚ and that is a problem‚ for it is them who are in the education system. So how do you get kids and youngsters to understand the importance of education and hard work? That is what Barrack Obama – the president of the United States of America – has tried to do. He gave the speech
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INTRODUCTION: ~ Capital market is the market for leading and borrowing of medium and long term funds. ~ The demand for long-term funds comes from industry‚ trade‚ agriculture and government (central and state). ~ The supply for funds comes from individual savers‚ corporate savings‚ banks‚ insurance companies‚ specialized financial institutions and government. *SIGNIFICANCE: ~ A sound and efficient capital market is extremely vital for the economic development of a nation. ~ So‚ the significance
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Back to the Future Start point: SIP- Stop‚ Introspect and Proceed Every bread winner in a family will strive to earn enough for the present life and yearn to plan for the future. He is pre-occupied with so many priorities in life that he loses the count of the pending issues. In such a myriad situation‚ he wonders how much I should save and for how long? He cannot distinguish between his savings and might have multiple goals. Present day man is not a Spielberg to keep travelling in the time
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Cost of Capital Firms need to make capital investment i.e.‚ purchasing fixed assets such as factories‚ machineries‚ equipment‚ etc. After deciding what capital investments to make‚ they need to decide on the financing – sources of capital. The sources: Long-Term Debt‚ Common Stock‚ Preferred Stock and Retained Earnings. Then they need to find the cost of obtaining each source of financing today (not historical). Cost of Capital - The rate of return that a firm must earn on its investment
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Amna Chowdhrey Ms. Thoromon English/4 27 September 2012 Chapter 4-6 Quotes | Analysis | P:66-67 “There is a sympathy that will make me conscious of him. I shall see him tremble. I shall feel myself shudder‚ suddenly and unawares. Sooner or later‚ he must needs be mine: | Hester’s husband wants to know who the man is and he wanted revenge on him. This shows how much he still cares about Hester. Even though he did leave her for 2 years because he got captured by the Native Americans‚ he
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