...Test1 Part 1. Are you friends mostly your age or different age? Well.my friends mostly at my age,because my friends are always my classmates ,we have a lot of common topics to talk about with each others.for example ,we always go shopping rand study together.so my friends mostly at my age. do you usually see your friends during the week or at weekends? Well.i always see my friends during the week,because i am living in the University dormitory whit my friends,we always go to study and go to library together.so i usually see my friends during the week. The last time you saw your friends, what did you do together? Well,i remember the last time i saw my friends last month,at that time, we ended the final exam,we should go to our home for our summer holiday.we were have a dinner together,be fore i left school, she gave me a hug . Now i missing her very much. in what ways are your friends important to you? Well ,in my opinion, friends are account for an important part in my life.they always gives me some good ideas when i am in trouble. When i feel upside they often accompany me on my side.at that time i feel moving. Part 2. Describe an interesting historic place You should say : What it is Where it is located What you can see there now And explain why this place is interesting Let's me tell you something about BeiJin ,which place is the capital of...
Words: 267 - Pages: 2
...Contracts -- INTERNATIONAL COLLEGE OF BUSINESS AND TECHNOLOGY -- 14 ASPECTS OF CONTRACT AND NEGLIGENCE FOR BUSINESS Individual Assigment -Stephani Jayarathne- BTEC EDEXCEL HND DIPLOMA IN BUSINESS (MANAGEMENT & HUMAN RESOURCES) OFFERED BY INTERNATIONAL COLLEGE OF BUSINESS AND TECHNOLOGY ASPECTS OF CONTRACT AND NEGLIGENCE FOR BUSINESS STEPHANIE JAYARATHNA BMK 31 ICBT KANDY CAMPUS SUBMITED TO: MRS KANCHANA LIYANAPATHIRANA 2013/07/21 Acknowledgement. It is with great pleasure I'm extending my sincere gratitude to my lecturer Mrs. Kanchana Liyanapathirana for the excellent support and guidance given to me in completing this assgiment successfully within the given period of time. I also would like to thank her for showing us some example that related to the questions of our assignment. The encouragement & cooperation given are always remarkable. Thank you! Executive Summary Table of contents Table of Contents Acknowledgement. 3 Executive Summary 4 Table of contents 5 Table of Figures 5 Task 01 6 1.1 Essential Elements of a Contractual Document. 6 1.2 Different Types of Contracts in the Business Field 9 1.3 Contractual Terms 10 Task 02. 11 2.1 Postal Rule 11 Reference 12 Table of Figures Figure 1 Employment contract document 8 Task 01 1.1 Essential Elements of a Contractual Document. A valid contract has the following elements. All of are required for a valid contract. 1. A valid offer and acceptance ...
Words: 1799 - Pages: 8
...j*k SULIT 1211 1211 Bahasa Inggeris Kertas 1 Ogos 2011 1 jam MAJLlS PENGETUA SEKOLAH MALAYSIA (MPSM) NEGERI KEDAH DARUL AMAN PROGRAM PENINGKATAN AKADEMIK PENILAIAN MENENGAH RENDAH 2011 BAHASA INGGERIS KERTAS 1 Satu jam JANGAN BUKA KERTAS SOALAN INI SEHINGGA DIBERITAHU Arahan: 1. 2. 3. Kertas soalan ini mengandungi lima bahagian dengan 40 soalan. Jawab semua soalan. Anda dinasihati supaya mengambil masa 10 minit untuk menjawab soalan Bahagian A, 10 minit untuk Bahagian B, 10 minit untuk Bahagian C, 10 minit untuk Bahagian o dan 20 minit untuk Bahagian E. ~ Instructions: 1. The question paper consists of five sections with 40 questions. Answer all questions. You are advised to spend about 10 minutes on Section A, 10 minutes on Section B, 10 minutes on Section C, 10 minutes on Section 0 and 20 minutes on Section E. 2. 3. Kertas soalan ini mengandungi 15 halaman bercetak. [Lihat halaman sebelah SULIT 1211 © 2011 Hak Cipta MPSM Negeri Kedah SULIT 2 1211 j*k Questions 1 - 10 are based on the information given. PETSTAR MAGAZINE RAISES ENVIRONMENTAL AWARENESS Thank you Petstar Magazine for helping WWF -Malaysia to raise funds for our nature conservation work. I l~ ww 1 A B C WWf Mft LftrSlft ..... Let's Ic:!;;:,ve our children", living planet - The main purpose of this notice is to collect donation for WWF Malaysia promote Petstar Magazine to the public express appreciation to Petstar Magazine raise...
Words: 4336 - Pages: 18
...export, preparing for export, choice of market, identifying customers, selecting a strategy, cultural considerations, promotional materials, quality assurance, pricing, securing payment and temporary market entry. The General Agreement on Trade in Services (GATS) and the functions of the World Trade Organization (WTO) are also described. National appendices include overviews of the services sector in Pakistan, Pakistan’s role in the WTO GATS negotiations, including Pakistan’s schedule of GATS commitments, key national laws and regulations of interest to services exporters, and a list of information resources for services exporters. Subject descriptors: Services, WTO, Multilateral trading system, Pakistan. English Palais des Nations, 1211 Geneva 10, Switzerland 6th Floor LDA Plaza, Egerton Road, Lahore 54000, Pakistan Trade in Services: An answer book for small and medium-sized exporters is a joint publication published by ITC and SMEDA based on a generic document edited by ITC. This joint publication was co-financed by the European Union (EU) and ITC as part of a Trade Related Technical Assistance (TRTA) programme with the Government of Pakistan. Facts and figures set forth in this publication are the responsibility of SMEDA, and should not necessarily be considered as reflecting the views or carrying the endorsement...
Words: 65085 - Pages: 261
...MEMORANDUM To: File From: Date: October 24, 2012 Re: Craig - Structuring a cash transfer in the case of bankruptcy Facts Craig receives a $50,000 salary for running the day to day operations of Canterbury Corporation. He owns 100% of Canterbury’s stock, which is valued at $200,000. Canterbury currently needs $90,000 to meet short-term cash-flow needs, of which Craig is personally sending over to the business. We assume that when Canterbury goes bankrupt, there is no chance of further repayment of debt. Issues 1. How is debt treated at bankruptcy? 2. What are the tax consequences of contributing capital to a corporation when the company goes bankrupt? 3. If a loan is structured with the intent to protect investment, what are the tax consequences when the company goes bankrupt? 4. If a loan is structured to protect employment, what are the tax consequences at the time of bankruptcy? 5. Which of the above scenarios is the best way to structure a transfer for tax purposes? Conclusions 1. Debt will become wholly worthless upon bankruptcy. 2. The $90,000 capital contribution may be deducted as a capital loss to the extent of gains from such sales or exchanges, plus the lesser of $3,000 and the excess of such losses over such gains. 3. A nonbusiness bad debt may be deducted as a short term capital loss $90,000 in the year the loan becomes worthless to the extent of short term capital gains, plus the lesser of $3,000 and the excess of such losses over...
Words: 858 - Pages: 4
...Running Head: DATABASE NORMALIZATION Database Normalization *************** IST 7000 October 2006 Table of Contents ABSTRACT 3 Brief overview 4-5 Types of Normal Forms 5-9 Advantages and Disadvantages 9-10 Normalization Best practices 10-11 Conclusion 11-12 References 13 Appendix A 14 Example Normal Form Diagrams 15 Abstract In relational databases, normalization is a process that is used to eliminate redundancy, reduce the potential for anomalies during data processing, and maintain data consistency and integrity through out the database. It is a design technique used primarily as a guide in designing relational databases. Normalization is essentially a two step process that puts data into tabular form by removing repeating groups and then removes duplicated data from the relational tables. The theory of normalization is based on the concept of normal forms introduced by Edgar F. Codd in 1970. I choosed this topic because this is one of the areas in my role as a database administrator where I’m weak. During my training as a database administrator, I was never really offered a database design class, however, while at work, I have been occasionally given the challenging task of reviewing a data model and giving...
Words: 3045 - Pages: 13
...Merritt v Merritt [1970] 1 WLR 1211 Court of Appeal A husband left his wife and went to live with another woman. There was £180 left owing on the house which was jointly owned by the couple. The husband signed an agreement whereby he would pay the wife £40 per month to enable her to meet the mortgage payments and if she paid all the charges in connection with the mortgage until it was paid off he would transfer his share of the house to her. When the mortgage was fully paid she brought an action for a declaration that the house belonged to her. Held: The agreement was binding. The Court of Appeal distinguished the case of Balfour v Balfour on the grounds that the parties were separated. Where spouses have separated it is generally considered that they do intend to be bound by their agreements. The written agreement signed was further evidence of an intention to be bound. (This case (Merritt v Merritt [1970] 1WCR 1211) demonstrates that although domestic arrangements are assumed not to create legally-binding obligations (see: Balfour v balfour (1919), Jones vpadav atton (1969)), in some cases this assumption may be overruled by the facts. Mr Merritt and his wife jointly owned a house. Mr Merritt left to live with another woman. They made an agreement (signed) that Mr M would pay Mrs M a monthly sum, and eventually transfer the house to her, if Mrs M kept up the monthly mortgage payments. When the mortgage was payed Mr M refused to transfer the house. In this case, the...
Words: 328 - Pages: 2
...272, 277 (1970). Dismissal is essentially “more of a right of the plaintiff, subject to the impositions of reasonable conditions.” Estate of Nilges v. Shawnee Gun Shop, Inc., 44 Kan. App. 2d 905, 908-909, 242 P.3d 1211, 1213-1214 (2010). The Defendants have not shown why this case should deviate from the standard practice with dismissals. Plaintiffs feel that the nature of the case has fundamentally changed for them and that the change has required a re-evaluation of the purpose of the action. The Court should not force the Plaintiffs to continue on in this...
Words: 1169 - Pages: 5
...of what auxiliary functions were being used when the police officers found him. Finally, in Nichols, 783 N.E.2d at 1211, the police found him with the heat possibly on because it had been snowing and was cold outside. In Hiegel, 538 N.E.2d at 268, Judge Staton wrote in a concurring opinion: If a defendant leaves an establishment where he has consumed alcoholic beverages to excess and feels that he should not proceed to endanger the life and property of others by operating his motor vehicle, he should be commended for using good judgment. If the only evidence is that he was sitting in a reclining position behind the wheel of his vehicle with the motor running perhaps to keep warm while the effects of alcohol subsided, this would not support a finding of guilty beyond a reasonable doubt. The court according to the concurring opinion should look favorably if a person is using a vehicle even with the engine running in order to keep warm and subsided from the effects of alcohol. Josie was found with the headlights on and the music from the car stereo was playing loudly enough that the vehicle was vibrating. When considering the vehicle’s gear courts generally favor non-moving gears. In Hiegel, 538 N.E.2d at 266, the vehicle was found in “park.” However, in Shaw, 595 N.E.2d at 745, he was found with the car in gear, although not moving. In Nichols, 783 N.E.2d at 1211, the officers could not tell for certain but it is believed that the car was in neutral. Josie’s car was found in neutral...
Words: 1300 - Pages: 6
...FACTS: Six years ago, a C Corporation, purchased 30% of the stock of Sheet Metal Corporation (SMC) for $21,800,000. This year, VTS sold the stock of SMC for $11,560,000 producing a loss of $10,240,000. VTS has current operating income of $9,550,000 and no other gains or losses from investment activities. ISSUE: There are several issues that derive from the fact pattern described above including: * Whether the loss is classified as ordinary or capital, and if capital, whether it is short term or long term capital loss. * Whether VTS can offset the losses incurred on the sale of SMC stock and if so, how much of the loss may be offset. * What forms should VTS use in order to report the losses. CONCLUSION: The losses suffered by VTS on the sale of SMC stock are considered long-term capital losses as the company held the stock for over a year. During the current year, VTS is not allowed to offset any of the losses. However, the corporation can carryback the losses 3 year and forward 5 years in order to offset any capital gains incurred during those years. VST must use report the losses on Form 1139 or Form 1120X. SUPPORT: The first step in this case is to calculate the amount of the loss suffered by VTS. As a general rule, under IRC § 1001(c), any gain or loss on the sale or exchange of property shall be recognized unless a specific provision allows for the gain or loss to be deferred or excluded. Furthermore, § 1001(a) estates that the loss from the...
Words: 972 - Pages: 4
...Amy Nguyen June 10, 2012 Court Case Brief Donald R and Joyce D. Schroerlucke, v. United States, 2011 WL 4440599 (Fed.Cl.), cert. Granted, No. 09-772T (9/21/2011) Facts Plaintiffs, Donald and Joyce Schroerlucke, filed a complaint in the United States Court of Federal Claims alleging they were due a tax refund for unreimbursed losses for the 1997, 1998, 1999, and 2002 tax years. Plaintiffs are husband and wife who filed joint federal income tax returns during all years relevant to this action. In each of those years, the plaintiffs were residents of the State of Georgia. Plaintiff Donald Schroerlucke is a former employee of WorldCom, Inc. In 1989, Mr. Schroerlucke was employed as Vice President of Operations at Long Distance Discounts Services, Inc., the predecessor corporation to WorldCom. Pursuant to stock option agreements with Long Distance Discount Services, Inc., and then with WorldCom, Mr. Schroerlucke accumulated employee stock option grants between July 1991 and January 1998. Mr. Schroerlucke’s employment with WorldCom ended on January 4, 1999, at which time his stock options became fully and immediately vested according to the terms of the stock option agreements and an April 7, 1998 memorandum titled, “WorldCom Employee Stock Option Program,” once his employment ended, Mr. Schroerlucke was required to immediately exercise all of his employee stock options. The April 7, 1998 memorandum stated in part: “Please note that under WorldCom Inc. 1997 Stock...
Words: 1447 - Pages: 6
...Names of all the 60 Tamil years No. Tamil Year Pashali Year Kollam Year Thiruvalluvar year Gregorian Year 01 Prabhava 1396-1397 1162-1163 2018 1987 - 1988 02 Vibhava 1397-1398 1163-1164 2019 1988 - 1989 03 Sukla 1398-1399 1164-1165 2020 1989 - 1990 04 Pramodhoodha 1399-1400 1165-1166 2021 1990 - 1991 05 Prachorpaththi 1400-1401 1166-1167 2022 1991 - 1992 06 Angirasa 1401-1402 1167-1168 2023 1992 - 1993 07 Srimukha 1402-1403 1168-1169 2024 1993 - 1994 08 Bhava 1403-1404 1169-1170 2025 1994 - 1995 09 Yuva 1404-1405 1170-1171 2026 1995 - 1996 10 Thadhu 1405-1406 1171-1172 2027 1996 - 1997 11 Eesvara 1406-1407 1172-1173 2028 1997 - 1998 12 Vehudhanya 1407-1408 1173-1174 2029 1998 - 1999 13 Pramathi 1408-1409 1174-1175 2030 1999 - 2000 14 Vikrama 1409-1410 1175-1176 2031 2000 - 2001 15 Vishu 1410-1411 1176-1177 2032 2001 - 2002 16 Chitrabanu 1411-1412 1177-1178 2033 2002 - 2003 17 Subanu 1412-1413 1178-1179 2034 2003 - 2004 18 Tharana 1413-1414 1179-1180 2035 2004 - 2005 19 Parthiba 1414-1415 1180-1181 2036 2005 - 2006 20 Viya 1415-1416 1181-1182 2037 2006 - 2007 21 Sarvajith 1416-1417 1182-1183 2038 2007 - 2008 22 Sarvadhari 1417-1418 1183-1184 2039 2008 - 2009 23 Virodhi 1418-1419 1184-1185 2040 2009 - 2010 24 Vikruthi 1419-1420 1185-1186 2041 2010 - 2011 25 Kara 1420-1421 1186-1187 2042 2011 - 2012 26 Nandhana 1421-1422 1187-1188 2043 2012 - 2013 27 Vijaya 1422-1423 1188-1189 2044 2013 - 2014 28 Jaya 1423-1424 1189-1190 2045 2014 - 2015 29 Manmatha...
Words: 554 - Pages: 3
...Project on Collection and Quantification of Non-Tariff Measures (NTMs) and national regulation Bangkok, Thailand Anders Aeroe Chief, Market Analysis Section Division of Product and Market Development 29 January 2008 Background In general, tariffs are declining as a result of multilateral and regional trade liberalisation, leaving Non-Tariff Measures (NTMs) and other trade barriers as the major obstacles to trade. These non-tariff barriers are often designed to meet certain specific policy objectives of a country such as technical standards requirements. In the process, the trade and development performance of other countries are however adversely affected as a result of such barriers. The problem is compounded for developing countries, which have difficulties to access information on these barriers and to comply with the requirements. In practice, it has also been proven difficult to analyse non-tariff measures and other barriers to trade in a very effective manner due to a lack of a common definition, inadequate data and an agreed methodology for quantifying them. It is against this backdrop that the Secretary General of UNCTAD has mandated a Group of Eminent Persons on Non-Tariff Barriers (GNTB) to work on the issue of NTBs. A Multi-Agency Support Team comprising of the World Bank, FAO, IMF OECD, UNIDO, WTO, UNCTAD and the International Trade Centre (ITC) has been tasked to provide the necessary technical support to the Group. Objectives The project will provide an...
Words: 671 - Pages: 3
... | |You are here: BAILII >> Databases >> England and Wales Court of Appeal (Civil Division) Decisions >> Merritt v Merritt [1970] EWCA Civ 6 (27| |April 1970) | |URL: http://www.bailii.org/ew/cases/EWCA/Civ/1970/6.html | |Cite as: [1970] 1 WLR 1211, [1970] EWCA Civ 6, [1970] WLR 1211, [1970] 2 All ER 760 | |[pic] | [New search] [Buy ICLR report: [1970] 1 WLR 1211] [Help] [pic] JISCBAILII_CASE_CONTRACT | | |Neutral Citation Number: [1970] EWCA Civ 6 | | | |Case No.: | IN THE SUPREME COURT OF JUDICATURE. COURT OF APPEAL. | | |Royal Courts of Justice | | | |27th April 1970 ...
Words: 1982 - Pages: 8
...REGULATION FOR CONSERVATIVES: BEHAVIORAL ECONOMICS AND THE CASE FOR “ASYMMETRIC PATERNALISM” COLIN CAMERER, SAMUEL ISSACHAROFF, GEORGE LOEWENSTEIN, † TED O’DONOGHUE, AND MATTHEW RABIN INTRODUCTION Regulation by the state can take a variety of forms. Some regulations are aimed entirely at redistribution, such as when we tax the rich and give to the poor. Other regulations seek to counteract externalities by restricting behavior in a way that imposes harm on an individual basis but yields net societal benefits. A good example is taxation to fund public goods such as roads. In such situations, an individual would be better off if she alone were exempt from the tax; she benefits when everyone (including herself) must pay the tax. In this paper, we are concerned with a third form of regulation: paternalistic regulations that are designed to help on an individual basis. Paternalism treads on consumer sovereignty by forcing, or preventing, choices for the individual’s own good, much as when parents limit their child’s freedom to skip school or eat candy for dinner. Recent research in behavioral economics has identified a variety of decision-making errors that may expand the scope of paternalistic regula- Professor Camerer is the Rea and Lela Axline Professor of Business Economics, California Institute of Technology; Professor Issacharoff is the Harold R. Medina Professor of Procedural Jurisprudence, Columbia Law School; Professor Loewenstein is a Professor of Economics and Psychology...
Words: 19930 - Pages: 80
