...a concise overview of Canada’s legal and economic framework and key business legislation. For those looking to pursue business opportunities in Canada, this guide outlines several unique aspects of doing business in Canada, including French language requirements in the province of Québec as well as overlapping regulatory jurisdiction among various levels of government in certain areas of the law. With few exceptions, the same considerations apply to Canadians who live, work and conduct business in Canada. Despite the ongoing harmonization of many areas of Canadian business law with those of our major trading partners through international agreements, addressing distinctly Canadian business law requirements is a crucial consideration when entering the Canadian marketplace. Each chapter is designed to assist you with an overview of that particular subject and the laws most likely to affect your business decisions. Beginning with an introduction to Canada’s legal system as it applies to businesses, the guide includes an introduction to Canada’s tax system, the pensions and retirement savings landscape in Canada, foreign investment considerations, competition law, and details on doing business in Québec, to name a few topics. Doing Business in Canada does not contain a full analysis of the law. This guide provides general information only and does not constitute legal or other...
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...Accountancy Jump to: navigation, search Accountancy (profession)[1] or accounting (methodology) is the measurement, statement or provision of assurance about financial information primarily used by managers, investors, tax authorities and other decision makers to make resource allocation decisions within companies, organizations, and public agencies. The terms derive from the use of financial accounts. Accounting is the discipline of measuring, communicating and interpreting financial activity. Accounting is also widely referred to as the "language of business".[2] Financial accounting is one branch of accounting and historically has involved processes by which financial information about a business is recorded, classified, summarised, interpreted, and communicated; for public companies, this information is generally publicly-accessible. By contrast management accounting information is used within an organisation and is usually confidential and accessible only to a small group, mostly decision-makers. Tax Accounting is the accounting needed to comply with jurisdictional tax regulations. Practitioners of accountancy are known as accountants. There are many professional bodies for accountants throughout the world. Many allow their members to use titles indicating their membership or qualification level. Examples are Chartered Certified Accountant (ACCA or FCCA), Chartered Accountant (FCA, CA or ACA), Management Accountant (ACMA, FCMA or AICWA), Certified Public Accountant...
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...MG420 Research Assignment BY: Travis Jones 1.) Define and discuss the term “collective bargaining.” Include and discuss [showing relevance or applicability] a current web-based item/magazine article about a real life example of a collective bargaining action. Write a succinct and complete summary on the contents of the article you’ve provided along with your critical comments about that article. Support your findings with reference research. When the system is working effectively, efficiency, equity, and voice are achieved through collective bargaining. In collective bargaining, representatives of the employer and the employees negotiate the terms and conditions of employment that will apply to the employees. (txt book CH1 pg.18). New Farmer Health Insurance Relies On Collective Bargaining MADISON, Wis. (AP)--A new group health insurance program for Wisconsin farmers is the first of its kind in the country and will serve as a model for others to follow, designers of the plan said. The program promises to offer comprehensive insurance plans at cheaper rates than farmers could get on their own and with more extensive coverage and benefits. "People are waiting in the agricultural community for an option like this that will provide the health care they deserve," said Sandi Cihlar, 57, a dairy farmer in Mosinee, who attended Monday's news conference announcing the plan. The Farmers' Health Cooperative of Wisconsin relies on the collective bargaining power of the...
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...The campaign for suffrage - a historical background Today, all British citizens over the age of eighteen share a fundamental human right: the right to vote and to have a voice in the democratic process. But this right is only the result of a hard fought battle. The suffrage campaigners of the nineteenth and early twentieth century struggled against opposition from both parliament and the general public to eventually gain the vote for the entire British population in 1928. ------------------------------------------------- Who took part in the campaign? The first women's suffrage bill came before parliament in 1870. Soon after its defeat, in 1897, various local and national suffrage organisations came together under the banner of the National Union of Women's Suffrage Societies (NUWSS) specifically to campaign for the vote for women on the same terms 'it is or may be granted to men'. The NUWSS was constitutional in its approach, preferring to lobby parliament with petitions and hold public meetings. In contrast, the Women's Social and Political Union (WSPU), formed in 1903, took a more militant view. Almost immediately, it characterised its campaign with violent and disruptive actions and events. Together, these two organisations dominated the campaign for women's suffrage and were run by key figures such as the Pankhurstsand Millicent Fawcett. However, there were other organisations prominent in the campaign, including the Women's Freedom League (WFL). These groups were often...
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...Venture Capital and Private Equity Contracting This page intentionally left blank Venture Capital and Private Equity Contracting An International Perspective Douglas J. Cumming Associate Professor and Ontario Research Chair, York University – Schulich School of Business, Toronto, Ontario, Canada Sofia A. Johan Senior Research Fellow, Tilburg Law and Economic Centre (TILEC), Tilburg, The Netherlands AMSTERDAM • BOSTON • HEIDELBERG • LONDON • NEW YORK • OXFORD PARIS • SAN DIEGO • SAN FRANCISCO • SINGAPORE • SYDNEY • TOKYO Academic Press is an imprint of Elsevier Academic Press is an imprint of Elsevier. 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA 525 B Street, Suite 1900, San Diego, California 92101-4495, USA 84 Theobald’s Road, London WC1X 8RR, UK Copyright © 2009, Elsevier Inc. All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopy, recording, or any information storage and retrieval system, without permission in writing from the publisher. Permissions may be sought directly from Elsevier's Science & Technology Rights Department in Oxford, UK: phone: ( 44) 1865 843830, fax: ( 44) 1865 853333, E-mail: permissions@elsevier.com. You may also complete your request online via the Elsevier homepage (http://elsevier.com), by selecting “Support & Contact” then “Copyright and Permission” and then “Obtaining Permissions.” Library of Congress Cataloging-in-Publication...
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...STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 10-K [x] ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2013 . OR [] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the Transition Period from to . Commission file number 000-24821 eBay Inc. (Exact name of registrant as specified in its charter) Delaware (State or other jurisdiction of incorporation or organization) 77-0430924 (I.R.S. Employer Identification Number) 2065 Hamilton Avenue San Jose, California (Address of principal executive offices) 95125 (Zip Code) Registrant's telephone number, including area code: (408) 376-7400 Securities registered pursuant to Section 12(b) of the Securities Exchange Act of 1934: Title of each class Name of exchange on which registered Common stock The Nasdaq Global Select Market Securities registered pursuant to Section 12(g) of the Securities Exchange Act of 1934: None Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. [] Yes [x] No [ ] Yes Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Exchange Act. No [x] Indicate by check mark whether...
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...Chapter 25 Canadian Taxation © CSI GLOBAL EDUCATION INC. (2013) 25•1 25 Canadian Taxation CHAPTER OUTLINE How does the Canadian Taxation System Work? • The Income Tax System in Canada • Types of Income • Calculating Income Tax Payable • Taxation of Investment Income • Tax-Deductible Items Related to Investment Income How are Investment Gains and Losses Calculated? • Disposition of Shares • Disposition of Debt Securities • Capital Losses • Tax Loss Selling What are Tax Deferral Plans? • Registered Pension Plans (RPPs) • Registered Retirement Savings Plans (RRSPs) • Registered Retirement Income Funds (RRIFs) • Deferred Annuities • Tax-Free Savings Accounts (TFSA) • Registered Education Savings Plans (RESPs) • Pooled Registered Pension Plans (PRPPs) What are Tax Planning Strategies? Summary 25•2 © CSI GLOBAL EDUCATION INC. (2013) LEARNING OBJECTIVES By the end of this chapter, you should be able to: 1. Describe the features of the Canadian income tax system, calculate income tax payable, and differentiate the tax treatment of interest, dividends and capital gains (and losses). 2. Calculate capital gains and capital losses and assess strategies for minimizing tax liability. 3. Describe and differentiate the different tax deferral plans and their uses. 4. Identify basic tax planning strategies and discuss their advantages. TAXES AND INVESTMENTS It is often said that there are only two certainties in life: death and taxes. Taxes are a reality of life...
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...5 : Financial Fortunes FAIRFAX LTD. Section 2.1 : Corporate Governance Section 2.2 : History Section 2.3 : Credit Ratings MERGERS & ACQUISATIONS Section 3.1 : Legal Structures Section 3.2 : Documentation Section 3.3 : Business Valuation TAKEOVERS Section 4.1 : Types Of Takeover Section 4.2 : Financing a Takeover Section 4.3 : Mechanics Section 4.4 : Strategies Section 4.5 : Agency Problems Section 4.6 : Pros & Cons Laws & Codes used during takeover Section 5.1 : City Code on Takeovers & Mergers Section 5.2 : Competetion Law Section 5.3 : Takeover Directives Section 5.4 : Companies ACT 1985 BLACKBERRY TAKEOVER REGULATORY APPROVAL COMPETETION COMMISION FOR TAKE OVER FCPA Section 8.1 : Provision & Scope Section 8.2 : History Section 8.3 : Requirements Section 8.4 : Application UK BRIBERY ACT TAKEOVER MECHANICS OF BLACKBERRY TAKEOVER CONCLUSION BIBLIOGRAPHY & REFERENCES ACKNOLEGDEMENT I take this opportunity to express my profound gratitude and deep regards to my guide Prof. Deepak Dayal for his exemplary guidance, monitoring and constant encouragement throughout the course of this thesis. The blessing, help and guidance given by him time to time shall carry me a long way in the journey of life on which I am about to embark. I also take this opportunity to express a deep sense of gratitude to Mr. Krishnamurthy, Director, Institute of Management Technology, Dubai for his cordial support, valuable...
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...valuation, and financial instrument analysis, as well as much more. For a list of available titles, visit our Web site at www.WileyFinance.com. Project Financing Asset-Based Financial Engineering Second Edition JOHN D. FINNERTY, Ph.D. John Wiley & Sons, Inc. Copyright C 2007 by John D. Finnerty. All rights reserved Published by John Wiley & Sons, Inc., Hoboken, New Jersey. Published simultaneously in Canada. Wiley Bicentennial Logo: Richard J. Pacifico No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, (978)750-8400, fax (978) 646-8600, or on the Web at www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley...
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...CSX Corporation is one of the nation’s leading transportation suppliers. The company’s rail and intermodal businesses provide rail-based transportation services, including traditional rail service and the transport of intermodal containers and trailers. CSX Corporation is the parent company of several direct and indirect wholly-owned subsidiaries, including: CSX Intermodal Terminals, Inc.; CSX Real Property, Inc.; CSX Technology, Inc.; CSX Transportation, Inc.; Total Distribution Services, Inc. and TRANSFLO Corporation. CSX employs around 30,000 people, of which about 26,000 are union. These employees perform their duties in 23 states, the District of Columbia, and the Canadian provinces of Ontario and Quebec. CSX’s rail network infrastructure stretches westward to Chicago, southward to New Orleans, and northward to Syracuse. CSX’s rail operations can be grouped into four areas based on geography. The Coal Network connects coal mining operations in the Appalachian regions with industrial areas in the northeast and mid-Atlantic. The Interstate 90 corridor links Chicago and the Midwest to metropolitan areas in New York and New England. This route supports high speed intermodal, automotive and merchandise service. The Interstate 95 corridor connects Charleston, Jacksonville, Miami, and other southeastern cities to the major northeastern cities like Baltimore, Philadelphia, and New York. The Southeastern Corridor runs between western gateway cities like Chicago, St. Louis, and...
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...Prepared By: Advantage Team, Metlife 1. Amitabha Roy 2. Sandeep Shekhar 3. Sudipta Chatterjee 4. Sanjoy Dey 5. Sumantra Gupta TABLE OF CONTENTS CHAPTER 1: INTRODUCTION AND INDIVIDUAL LIFE INSURANCE 3 CHAPTER 2: REGULATION OF THE INSURANCE INDUSTRY 5 CHAPTER 3: INTRODUCTION TO RISK AND INSURANCE 9 CHAPTER 4: MEETING NEEDS FOR LIFE INSURANCE 15 CHAPTER 5: THE INSURANCE POLICY 19 CHARTER 6: PRICING LIFE INSURANCE. 22 CHAPTER 7: TERM LIFE INSURANCE 26 CHAPTER 8: PERMANENT LIFE INSURANCE AND ENDOWMENT INSURANCE 30 CHAPTER 9: SUPPLEMENTARY BENEFITS 37 CHAPTER 10: LIFE INSURANCE POLICY PROVISIONS 44 CHAPTER 11: LIFE INSURANCE BENEFICIARY POLICIES 50 CHAPTER 12: ADDITIONAL OWNERSHIP RIGHTS 52 CHAPTER 13: PAYING LIFE INSURANCE POLICY PROCEEDS. 59 CHAPTER 14: PRINCIPLES OF GROUP INSURANCE POLICY 63 CHAPTER 15: GROUP LIFE INSURANCE. 68 CHAPTER 16: ANNUITIES AND INDIVIDUAL RETIREMENT SAVINGS PLANS 73 CHAPTER 17: GROUP RETIREMENT AND SAVINGS PLAN. 84 CHAPTER 18: MEDICAL EXPENSE COVERAGE 90 CHAPTER 19: DISABILITY INCOME COVERAGE. 94 CHAPTER 20:TRADITIONAL GROUP HEALTH INSURANCE PLANS 98 CHAPTER 21: TRADITIONAL INDIVIDUAL HEALTH INSURANCE POLICIES 104 CHAPTER 22: MANAGED CARE PLANS 109 CHAPTER 23: REGULATION OF HEALTH INSURANCE 113 CHAPTER 1: INTRODUCTION AND INDIVIDUAL LIFE INSURANCE Insurance companies are organized as either • Stock Insurance...
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...Air Canada is Canada’s largest domestic and international full-service airline and the largest provider of scheduled passenger services in the domestic market, the transborder market and each of the Canada-Europe, Canada-Pacific, Canada-Caribbean/Central America and Canada-South America markets. Passenger transportation is the principal business of the Corporation and, in 2009, represented 87% of its total operating revenues. During 2009, Air Canada, together with Jazz, operated, on average, approximately 1,331 scheduled flights daily and carried almost 31 million passengers. In 2009, Air Canada and Jazz provided direct passenger air transportation to 156 destinations and, through commercial agreements with other unaffiliated regional airlines referred to as tier III carriers, to an additional 11 destinations, for a total of 167 direct destinations on five continents. The Corporation’s primary hubs are located in Toronto, Montreal, Vancouver and Calgary. Air Canada also operates an extensive global network in conjunction with its international partners. Air Canada is a founding member of the Star Alliance Network, the world’s largest airline alliance group. The Star Alliance Network includes 26 member airlines. Through its strategic and commercial arrangements with Star Alliance members, Air Canada is able to offer its customers access to approximately 1,077 destinations in 175 countries, as well as reciprocal participation in frequent flyer programs and use...
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...Strengthening the foundations for growth ABB Limited, India - Annual Report 2010 Contents 01 Board of directors and other information 02 5 year highlights 04 This is ABB 05 Corporate Management Committee 08 Notice to the members 13 Directors’ Report 27 Management’s discussion and analysis 31 CEO / CFO certification 32 Auditors’ report 36 Balance sheet, profit & loss account and schedules 47 Notes to the accounts 65 Cash flow statement 67 Balance sheet abstract and company's general business profile ABB Limited Board of Directors Gary Steel, Chairman Bazmi R. Husain, Managing Director (w.e.f. 01.01.2011) Biplab Majumder, Vice Chairman & Managing Director (upto 31.12.2010) and Director (w.e.f. 01.01.2011) N.S. Raghavan Nasser Munjee D.E. Udwadia Arun Kanti Dasgupta Peter Leupp Francis Duggan Bankers AXIS Bank Ltd Canara Bank Citibank N.A. DBS Bank Ltd. Deutsche Bank AG HDFC Bank Limited ICICI Bank Limited IDBI Bank Limited State Bank of India Standard Chartered Bank The Hongkong & Shanghai Banking Corporation Limited The Royal Bank of Scotland N.V. Company Secretary B. Gururaj Corporate Management Committee Bazmi R. Husain Amlan Datta Majumdar B. Gururaj GNV Subba Rao Juliane Lenzner Madhav Vemuri N. Venu Pitamber Shivnani Prakash Nayak R. Narayanan Raja Radhakrishnan Ranjan De S. Karun Tommy Andreasson Union Bank of India YES BANK Ltd. Auditors M/s. S.R. BATLIBOI & CO. Chartered Accountants Registered Office 2nd Floor, East Wing, Khanija Bhavan...
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...MIcroeconomics: Markets, Methods & Models Douglas Curtis and Ian Irvine | Version 2014/2015 $ ADAPTED OPEN TEXT FORMATIVE ONLINE ASSESSMENT COURSE SUPPLEMENTS COURSE LOGISTICS & SUPPORT a d v a n c i n g l e a r n i n g www.lyryx.com Copyright This work is licensed under a Creative Commons AttributionNonCommercial-NoDerivs 3.0 Unported License. http://creativecommons.org/licenses/by-nc-nd/3.0/deed.en_GB Douglas Curtis and Ian Irvine Edition 1.11 This edition is differentiated from the first edition solely by minor editorial adjustments. Content has not been altered. Microeconomics: Markets, Methods and Models About the Authors Doug Curtis is a specialist in macroeconomics. He is the author of twenty research papers on fiscal policy, monetary policy, and economic growth and structural change. He has also prepared research reports for Canadian industry and government agencies and authored numerous working papers. He completed his PhD at McGill University, and has held visiting appointments at the University of Cambridge and the University of York in the United Kingdom. His current research interests are monetary and fiscal policy rules, and the relationship between economic growth and structural change. He is Professor Emeritus of Economics at Trent University in Peterborough, Ontario, and Sessional Adjunct Professor at Queen’s University in Kingston, Ontario Ian Irvine is a specialist in microeconomics, public economics, economic inequality...
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...Part 1 PA R T The Strategic Human Resource Management Model A human resource department helps organizations and their employees attain their goals. But it faces many challenges along the way. This chapter explores some of these challenges and outlines a strategic human resource management model upon which the rest of this book builds. The Strategic Human Resource Management Model Environmental Analysis Organizational Mission and Goals Analysis Analysis of Organizational Strengths and Culture Analysis of Organizational Strategies Choice and Implementation of Human Resource Strategies Planning Human Resources Attracting Human Resources Human Resource Tactical Plans Placing, Developing, and Evaluating Human Resources Maintaining High Performance Motivating and Rewarding Human Resources Human Resource Systems and Procedures Review and Evaluation of Human Resource Strategies CHAPTER ONE Strategic Importance of Human Resource Management The successful 21st-century organization will not take the loyalty of talented people for granted. It will constantly try to recruit and keep them. … The mutual commitment of an employer and an employee will be one of the most important factors for a 21st-century organization. Subhir Chowdhury1 One CHAPTER OBJECTIVES After studying this chapter, you should be able to: • List challenges facing Canadian organizations in the context of managing their workforce. • Discuss the objectives of human resource...
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