benefits‚ and other miscellaneous costs. This report proposes that these costs and problems need to be addressed‚ and one avenue through which they can be is a junk food tax. This report proposes that there be a federal tax placed on junk food purchases‚ similar to the taxes placed on gasoline and tobacco products. This tax would dissuade people from purchasing unhealthy food items. At the same time it would help the nation offset some of the financial costs that obesity has generated. The proposition
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and professors’ literature concerning the translation in commercial advertisements‚ I made a detail analysis of the literature and create the following essay which summons up the essence of the literature. I The Meaning and Purpose of the Research on Chinese-English Translation in Commercial Advertisements: International Business‚ Environments and Operation by JohnD.&L.Radebaugh. enriches my knowledge about the international business‚ environments and operation. The authors describe many
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LITERATURE It makes efficient use of the advance technology and has ambition to discover more. Computers have the great impact on the profession of accounting. With the rapid growth of technology today‚ “In the old days‚ business was done using papers and flat registers. The organization of these registers was difficult and the storage of huge amounts of data was a real problem. Also‚ the process of preparing a report takes a lot of time. But when computers were introduced into the business field
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I Totally Agree Lying is something that has to be done depending on the situation. Everyone lies or has lied. So what is the big deal about lying. I don’t understand how people can say "Lying is never the right thing‚" because everyone lies ! I lie‚ you Lie‚ we all lie! Yes‚ unfortunately‚ there are times when you have to lie to do the right thing. I do not condone lying‚ but there are times when a white lie is needed to get by. Working as a street medic‚ there are times when I have to tell a
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Latar Belakang Investasi jalan tol merupakan salah satu sumber penerimaan penting bagi pemerintah untuk dalam hal penerimaan Anggaran Penerimaan Belanja Negara (APBN). Dalam hal ini salah satu perseroan yang melaksanakan pembangunan jalan tol ini ialah PT. Jasa Marga‚ Tbk. Jenis penerimaan yang didapatkan pemerintah dapat berbentuk pajak‚ yang berupa PPN konstruksi‚ PPN pembebasan tanah‚ PPN kegiatan operasional‚ PBB jalan tol‚ Pajak Penghasilan‚ Pajak perseroan‚ Dividen Jasa Marga‚ residual
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this study. First and foremost‚ our outmost gratitude to Ms‚ Rachelle M. Tayong our beloved teacher‚ whose sincerity and encouragement we will never forget and has been our inspiration as we hurdle all the obstacles in the completion of this research work. To Mr. Ferdinand Dela Rosa‚ for his invaluable guidance and blessings. To our respondents‚ who are willingly answered our questionnaire. Last but not the least‚ our family and the one above all of us‚ the omnipresent God‚ for answering
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1. Near year end‚ P‚ a cash basis‚ calendar year taxpayer‚ paid for various deductible expenses as described below. 1. The payment was dropped in the mail before year end. 2. P gave a note evidencing her promise to pay the amount in three months. 3. The amount was charged on her Master Card on December 28. The charge appeared on her bill for the period December 1 through December 31‚ which she received in January and which she paid on January 20. The bank actually paid the expense in January
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FSM - Finance & Strategic ManagementSCIENTIFIC PAPER“CSR as a Risk Management tool” Author(s) of paper: Helene Sierant & Thomas Sierant CPR no.: 010789 – 2338 & 121187- 2515 Date of Submission: December 5‚ 2012 | | Abstract Taking a shareholder perspective‚ the paper focuses on CSR as a method to reduce idiosyncratic risk. In analyzing this subject‚ the goal is to complement existing literature on CSR and CFP with the integrative use of risk management
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An ad valorem tax is a tax based on the value of the incurred‚ like the value added tax‚ sales tax‚ property tax or inheritance tax. The value of the goods‚ services or properties is the basis for the tax collected. Specific tax on the other hand‚ is a tax based on the quantity produced. It is not a function of the value of the product being taxed. Cigarettes are a product being taxed in such category. The use of specific tax could have been a good idea since it is evident that even though
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Ordinary income Tennant v Smith‚ (money or convertible into money) An employee was given accommodation rent free by his employer. Was this ordinary income? • The employee could not sublet the accommodation to anyone else‚ therefore could not turn this accommodation into cash. • The Court said it was not ordinary income under s. 25(1) (now s.6-5) since the accommodation was not convertible into money. • Not ordinary income under s.6-5. FCT v Cooke & Sherden. (money or convertible into money) Soft
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