...Progressive taxation * A tax rate is progressive if it increases as the tax base increases. Tax rates increase with increases in taxable income. * Examples: Federal income tax Federal estate Gift taxes Currently, there are six rates ranging from 10 to 35 percent (as per our study material Chapter 1) Annual median income (defining the upper and lower one-half of citizens) is about $33,000. Income of more than $340,000 puts a taxpayer in the top 1 percent of filers, and effective Federal taxes for the top 10 percent of earners have increased faster than their incomes. The following table shows the share of Federal taxes paid by various income categories. Income Category Share of Total Income (%) Share of Federal Income Taxes Paid (%) Top 1% 17 37 Top 5% 32 59 Bottom 50% 13 02 If you see the table, we can see that Top 5% of the income category pays almost 59% of share of federal Income taxes. So the poor (i.e the 50%) contributes just 2% of the Taxes. I will mention this later in my discussion. (The above information has been gathered from our study material Chapter 1.) Advantages of progressive taxation * More Revenue: By using a progressive tax system, the gap between the rich and the poor will decrease slightly. Since the tax rate goes up for those who make more money, more money will go to the state. As I mentioned in earlier, the major portion of the taxes come from the Super Rich. Hence more their income, more...
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...Chapter 12 Segment Reporting and Decentralization Solutions to Questions 12-1 In a decentralized organization, decision-making authority isn’t confined to a few top executives, but rather is spread throughout the organization with lower-level managers and other employees empowered to make decisions. 12-2 The benefits of decentralization include: (1) freeing top managers to focus on strategy, higher-level decision making, and coordinating activity; (2) improving operational decision making, since lower-level managers often have better information about local conditions; (3) enabling quicker response to customer needs; (4) training lower-level managers to take on greater responsibility; and (5) providing greater motivation and job satisfaction for lower-level managers. 12-3 A cost center manager has control over cost, but not revenue or investment funds. A profit center manager has control over both cost and revenue. An investment center manager has control over cost and revenue and investment funds. 12-4 A segment is any part or activity of an organization about which a manager seeks cost, revenue, or profit data. Examples of segments include departments, operations, sales territories, divisions, product lines, and so forth. 12-5 Under the contribution approach, costs are assigned to a segment if and only if the costs are traceable to the segment. Common costs are not allocated to segments under the contribution approach. 12-6 A traceable cost of a segment...
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...Planning général des examens du 1st semestre 2013/2014 du 02/12 au 19/12 General exams schedule Fall semester December 02nd until 19th Le planning des examens peut être sujet à modification. En cas de modification, les étudiants doivent pouvoir se rendre disponibles sur la période d'examen (de leur programme) prévue dans la calendrier général 2013/2014. The general exams schedule may be subject to modification.In that case, students are requested to make sure they are available during the entire exam period (for their programme) specified in the general calendar 2013/2014. Service Planification/Examens Direction des Programmes et de la pédagogie 1/6 Date Heure debut Heure fin 18:00 18:00 18:00 Duree 10:00 10:00 10:00 28/11/2013 08:00 29/11/2013 08:00 02/12/2013 08:00 du 03/12/2013 au 06/12/2013 05/12/2013 05/12/2013 05/12/2013 05/12/2013 05/12/2013 06/12/2013 06/12/2013 06/12/2013 06/12/2013 06/12/2013 06/12/2013 du 03/12/2013 au 06/12/2013 09:00 12:00 03:00 09:00 12:00 03:00 09:00 12:00 03:00 14:00 17:00 03:00 14:00 17:00 03:00 09:00 12:00 03:00 09:00 13:00 04:00 09:00 12:00 03:00 14:00 17:00 03:00 14:00 17:00 03:00 14:00 17:00 03:00 12:00 12:00 12:00 11:00 11:00 12:00 12:00 16:00 17:00 12:00 13:00 12:00 16:00 16:30 17:00 16:30 17:30 16:30 12:00 12:00 11:00 12:00 11:00 12:00 12:00 12:00 11:00 16:30 16:00 17:00 03:00 03:00 03:00 02:00 02:00 03:00 03:00 02:00 03:00 03:00 04:00 03:00 01:30 02:00 02:30 02:00 03:00 02:00 03:00 03:00 02:00 03:00 02:00 03:00...
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...Guidelines for changing and protecting Password for Indian Judiciary A. Guidelines for changing the password: 1. Minimum password length must be 8 characters. 2. It must contain a mixture of alpha, numeric & special characters. 3. Combination of uppercase and lowercase alphabets must be used. 4. At least one (or more) special character (e.g. @,#,$,%) is required in the password. 5. Any common sequences from a keyboard row: qwerty, 12345, asdfgh are not allowed. 6. The password or any part of it should not be a dictionary word. 7. Old passwords are not allowed to be used again. B. Password Protection Measures: 1. Default Password that is conveyed with the email account details must be changed immediately on the first login itself. 2. Information that can be easily guessed or obtained about the email account holder should not be a part of the password. This includes user's own name, spouse's name, vehicle license plate number, telephone number, D.O.B., PAN number, the brand of his/her automobile, the number of street of home/office address etc. 3. The password should not be shared with anyone. Password is to be treated as sensitive confidential information. 4. The password should not be revealed in email, chat, any other electronic communication. 5. Users should always decline the use of the “Remember Password" feature of any browser or other applications. 6. If email account or password compromise is suspected, this should...
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...Net-Worm.Win32.Kido.ih Detected | Feb 20 2009 07:04 GMT | Released | Apr 02 2009 16:24 GMT | Published | Feb 20 2009 07:04 GMT | Manual description Auto description This description was created by experts at Kaspersky Lab. It contains the most accurate information available about this program. Manual description Auto description This is a description which has been automatically generated following analysis of this program on a test machine. This description may contain incomplete or inaccurate information. Technical Details Payload Removal instructions Technical Details This network worm spreads via local networks and removable storage media. The program itself is a Windows PE DLL file. The worm components vary in size from 155KB to 165KB. It is packed using UPX. Installation The worm copies its executable file with random names as shown below: %System%\<rnd> %Program Files%\Internet Explorer\<rnd>.dll %Program Files%\Movie Maker\<rnd>.dll %All Users Application Data%\<rnd>.dll %Temp%\<rnd>.dll %Temp%\<rnd>.tmp <rnd> is a random string of symbols. In order to ensure that the worm is launched next time the system is started, it creates a system service which launches the worm’s executable file each time Windows is booted. The following registry key will be created: [HKLM\SYSTEM\CurrentControlSet\Services\netsvcs] ...
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