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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A review of capital structure theories 1.0 Introduction One of the most contentious financial issues that have provoked intense academic research during the last decades is the theory of capital structure. Capital structure can be defined as a ’Mix of different securities issued by a firm’ (Brealey and Myers‚ 2003). Simply speaking‚ capital structure mainly contains two elements‚ debt and equity. In 1958‚ through combining tax and debt factors in a simple model to price the value of a company‚
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Super Size Me In 2004‚ documentary filmmaker Morgan Spurlock began an experiment to see how eating only McDonald’s‚ three meals a day‚ would effect a person’s health; physical and mental. The fact that our generation eats more fast food than ever before makes this experiment interesting‚ along with Morgan’s antics and humor. The main claim behind this documentary film is that the abundance of fast food chains‚ the fatty foods that they serve‚ and the vast amount of people that eat at these restaurants
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he’s put on almost 24.5 lbs‚ his body fat has increased from 11% to 18% and his liver is on red alert. And it took him 8 weeks to get his liver back to normal and over one year to get down to his previous weight. And coincidentally shortly after Super Size Me was released‚ McDonald’s announced it was
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financial context‚ which of the following words initially come to mind? a Danger b Uncertainty √ c Opportunity d Thrill Question 3 When do you plan to begin to withdraw funds from this portfolio? a 2 years or less b 3 – 5 years √ c 6 – 10 years d 11 – 15 years e More than 15 years Question 4 Over what period do you plan to spend the money in this portfolio? a 2 years or less
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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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Topic 6: Management Accounting and Cost Case: Shelter Partnership a. My main learning outcomes from Topic 6 and the Case Study; 1) Firstly‚ I realize management accounting has much to offer. Somehow I can handle physics but not accounting. Now thanks to this course I can appreciate and make sense of it. The bit that really caught my attention was seeing how management accounting can be really useful for business planning‚ cost management‚ budgeting and performance measurement. It offers
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SHARE CAPITAL Share capital is the Funds raised by issuing shares in return for cash or other considerations. The amount of share capital a company has can change over time because each time a business sells new shares to the public in exchange for cash‚ the amount of share capital will increase. Share capital can be composed of both common and preferred shares. Each share carrying a vote in the management of the business‚ managerial control may be limited. The authorized capital of a company is
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My Superhero If I were a superhero‚ I would want to be like super woman. She can do almost anything she wants. I could fly‚ shoot laser beams through my eyes‚ have super strength‚ invisibility‚ and have super speed. My name would be The Bullet. [ (Your Super Hero Name) ] If I were a superhero‚ my powers would be flying‚ strength‚ laser eyes‚ invisibility‚ super strength‚ and super speed because then I could get places faster‚ be stronger‚ melt things with my eyes‚ and secretly be places without
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My Favorite Super Hero Today you may have written your essay on your favorite Marvel or DC super hero. But are they really your hero? Do they save you from danger everyday of your life? Are they there to comfort you in your toughest times? Are they there to keep you safe in your deepest situations? Do they wrap you in there arms when you are feeling lonely and depressed? I don’t think any of the DC or Marvel super hero’s can do any of this for you. They are just fantasy role models
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