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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focus of The Seven Step Strategy was the turning point to balance the offering of quality church services and programs. As an example‚ Willow Creek’s The Seven-Step Strategy focused on Christian seekers to gain a greater understanding of Christianity in a new light. Particularly‚ by Christian seekers seek to build an authentic relationship of integrity with Christian believers at the church (Mellado‚ 1999‚ p. 7). While at the same time‚ Willow Creek’s The Seven Step Strategy ensured that leaders and
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itaIf you were assigned to prepare a capital expenditure budget request to add a retail pharmacy in the hospital‚ which two individuals from your department(s) would you want to have on your team to help you? How would you utilize them to help you? Justify your response and include a minimum of one scholarly reference to support your answer. Respond to at least two of your classmates’ posts. Capital expenditure budget is An amount of money dedicated for capital items or permanent assets such as
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consumable goods. B) capital goods. C) tangible goods. D) depreciation goods. Answer: B 2) In the capital market‚ households ________ supply the financial resources to firms that allow them to purchase ________. A) indirectly; capital B) directly; capital C) indirectly; land D) indirectly; labor Answer: A 3) Firms that offer to pay for college tuition for their employees are investing in ________ capital. A) tangible B)
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Long working hours harms more than it can benefit Introduction ‘Working hours of laborers has become increasingly burdensome and invasive’ (Donis‚ 2003). Over the past half century‚ economy growth has caused large amounts of changes in work organization and management. As an important aspect of work organization and management‚ working hours of stuff has caused much concern. However‚ working hours seem to become longer as the economy growth. According to Acirrt (cited in Pocock 2001‚ p.4)‚ full-time
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Capital Budgeting Introduction Capital budgeting decisions are the most important investment decisions made by management. The objective of these decisions is to select investments in real assets that will increase the value of the firm. (Kidwell and Parrino‚ 2009) Project Classification Types * Replacement projects are expenditures necessary to replace worn-out or damaged equipment. * Cost reduction projects include expenditures to replace serviceable but obsolete plant and equipment
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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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Cultural capital exists in three states‚ each of which requires economical capital as the primary impetus for accumulation . First‚ the embodied state of cultural capital includes the individual’s investment in self-improvement such as cultivating hobbies and interests. The most difficult form of capital to transfer is embodied capital‚ which requires time and merit. Second‚ the objectified state is the appreciation of cultural goods and materials such as books and instruments by those who hold the
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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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Abstract This paper examines the benefits and the negatives of the mother who works either due to financial need or her own desire to do so. Such concerns are whether or not having a working mother negatively affects the children emotionally and/or academically. This paper will explore how maternal employment affects of the child as well as the mother. For many new mothers the decision to return to work is a difficult one. For some the decision may be as simple as they just have to‚ whether
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