...Score: 1. 60/100 Points 60 % Award: 10 out of 10.00 points Accounting is defined as the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated to owners, managers, and other interested parties. ✓ True False References True / False 2. Learning Objective: 01-01 Define accounting. Award: 0 out of 10.00 points Which of the following is NOT part of the process of accounting for financial information? Recording Identifying Communicating Classifying References Multiple Choice Learning Objective: 01-01 Define accounting. Learning Objective: 01-06 Define the accounting terms new to this chapter. 3. Award: 10 out of 10.00 points Tax accounting involves tax compliance and tax evaluation. ✓ tax planning. tax configuration. tax obfuscation. References Multiple Choice 4. Learning Objective: 01-02 Identify and discuss career opportunities in accounting. Award: 10 out of 10.00 points A form of the partnerships business entity is ✓ LLP. LLC. INC. DBA. References Multiple Choice Learning Objective: 01-04 Compare and contrast the three types of business entities. 5. Award: 0 out of 10.00 points The Sarbanes-Oxley Act includes rules on auditor retention. auditor reliability. auditor rotation. auditor reporting. References Multiple Choice 6. Learning...
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...memo writing [pic] TASK ONE: WRITING A POLICY MEMORANDUM GUIDELINES & EVALUATION CRITERIA CONTENTS |Getting Started |2 | | | | |Writing Guidelines |4 | | | | |Evaluation Criteria for Task One |8 | I. Getting Started Steps to complete task one 1. Choose a scenario from the list provided separately 2. Choose a national mission to address 3. Write your policy memorandum 4. Make sure that your policy memorandum is consistent with the submission guidelines below 5. Submit your memo Step 1: Choose a scenario Students should write amemorandum on one of the government national missions on climate change. (Provided in the separate document) Step 2: Choose a national mission to address The national missions are listed in the separate document sent along with this. Choose any of the national missions which are a part of the government of India’s “National Action Plan on Climate Change” Your memorandum should be addressed to the government responding to the action plan your decide to choose from the document attached along. We encourage you to discuss specific features of the...
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...Memorandum and article of association The most important document in the constitution of a company is the Memorandum of Association of the company. The Articles of Association is the second most important document that needs to be registered by any company for its incorporation, registration and subsequent operation. It is a public document laying down the rules for the internal management of the company and it does not have the force of ‘law’. To set up as a limited company, they need to have a memorandum of association, which sets out what the company has been formed to do and another important is a article of association, which are internal rules over including what the director can do and voting rights of the shareholders. Memorandum of association is legal document records the key characteristics and the external activity of the company being created. Memorandum will provide basic information on the objectives of the business and records the share capital initially required. And article of association is the document specifies how the company will be organized or regulated internally. It explains the initial organization of the executives of the company, with their titles, their area of responsibility, CEO of company, finance director and etc. it also mentions the rights and duties of shareholders. the memorandum and articles of association are public documents and therefore open to public. But, the details of internal procedures are not thus open to public inspection...
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...MEMORANDUM OF ASSOCIATION AND ARTICLES OF ASSOCIATION The constitution of a company consist of two documents called MEMORANDUM OF ASSOCIATION and ARTICLES OF ASSOCIATION MEMORANDUM OF ASSOCIATION states the principal object of the company. ARTICLES OF ASSOCIATION regulates the company’s internal management and administrative affairs including the rights and obligations of the shareholders and directors, meetings and corporate contracts. In the United States, Articles of Association are called bylaws and memorandum of association are called Articles of incorporation The Registration Process includes the Article of Association and Memorandum of Association MEMORANDUM OF ASSOCIATION This document governs the relationship of the company to the outside world. It usually contains: The company’s name The registered office The liability of the members The authorised capital The objects of the company The company name must not be similar to the name of another company. The registered office represents the official contact point for the company. It is where official notices are sent. Member’s liability indicates whether the liability is limited or unlimited. Authorised capital indicates the amount of capital the company proposes to hold and how it is divided into shares The objects clause must state the purpose of its business. This may included a statement of the powers relevant to the fulfilment of the objectives. A memorandum can be changed but this...
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...HOME LANGUAGE P1 FEBRUARY/MARCH 2010 MEMORANDUM MARKS: 70 This memorandum consists of 8 pages. Copyright reserved Please turn over English Home Language/P1 2 NSC – Memorandum DoE/Feb. – March 2010 INSTRUCTIONS FOR MARKERS 1. 2. 3. This marking memorandum is intended as a guide for markers. It is by no means prescriptive, exhaustive or complete. The chief marker will discuss the memorandum with the markers before the commencement of marking at the marking centre. Candidates’ responses should be considered on merit. Whenever appropriate, marks should be awarded on a holistic basis. 4. 5. Marking the comprehension: Incorrect spelling in one-word answers should be marked wrong. Incorrect spelling and language errors in longer responses should not be penalised because the focus is on understanding. For open-ended questions, no marks should be awarded for YES/NO or I AGREE/I DISAGREE. The reason/ substantiation/motivation is what should be considered. For TRUE/FALSE or FACT/OPINION questions, the mark should be split, i.e. award 1 mark for TRUE/FALSE or FACT/OPINION and a mark for the reason/substantiation/ motivation/quotation. For questions which require quotations from the text, do not penalise candidates for omitting the quotation marks. When one-word answers are required and the candidate gives a whole sentence, mark correct provided that the correct word is underlined/highlighted. When two/three facts/points are required and a range is given,...
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...Assignment 1. Memorandum about NUMMI * Due Oct 7 by 11:59am Points 10 Submitting a file upload Homework 1 (worth 10% of your final grade) ENVR E-137 Due October 6th, 2014 @ 11:59 PM (in our web site’s assignment box) You have been hired by General Motors as a consultant to describe the basic operations at NUMMI, your job is to generate a briefing that will be distributed to top managers at GM. In 1200 words or less create a memorandum that contains the following information: 1 Basic history of NUMMI (the GM and Toyota joint venture) 2 Basic responsibilities for each one of the partners (“one is in charge of production, the other is in charge of marketing”, etc. etc.) 3 Some waste reduction features of the Toyota Production System (error proofing, material handling, “pull” production practice, etc.) and their relationship to the environment 4 An assessment of the level of capital investment (automation) used in the Toyota Production System and its relevance to cost reduction and the environment 5 The importance of the supply chain, logistics and distribution in the Toyota Production System and sustainability 6 Any other personal recommendations on how to implement “Lean Production” in North America Grading rubric * You get 70 points if you include all the items mentioned above in your memorandum, you get a deduction of 0.1 of a point per every word after the 1200-words limit. * You get 10 points for proper citations...
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...Background Let us at this point have a brief look fifteen years back from the first organizational stirrings of the Bago which was the establishment of the Bago Cultural Society, Incorporated in Baguio City in 1987. The highlight and culmination of the efforts of this organization was their coordinating the First Bago Congress under the sponsorship of the Office of the Northern Cultural Communities then headed by the very active Regional Director Rosalina Bistoyong. Director Bistoyong has espoused the cause of the Bago and has much credit for spearheading many of the Bago movement today. The purpose of the First Bago Congress was to establish the formal identity and tribal delineation of the Bago. It was a very good beginning that provided a solid foundation for much of our ongoing organizational efforts at present. It also gave birth to the Bago National Cultural Society of the Philippines, Incorporated (BNCSPI) that is now serving as the people’s organization for the Bago as contemplated in the Indigenous Peoples Rights Act or IPRA. Our continuing organizational efforts has led us to the Second Bago Congress in Saytan, Pugo, La Union in the year 2000 which unfortunately was hampered by the non-cooperation and hostile attitude of the Region I National Commission for Indigenous Peoples (NCIP) Regional Director David Donrique towards the Bago and the BNCSPI. This controversy with Director Donrique has resulted in the failure to document the proceedings of the Second Bago Congress...
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...Приложение № 1 Шаблон титульного листа учебной программы УТВЕРЖДЕНО | Руководитель академического департамента | права | Бреский О.В. | Протокол № 37L-2 от 2016.02.01 | СОГЛАСОВАНО | Руководитель учебно-методического комитета Сената | Пупцев А.Е. | Дата: 2016.02.16 | УЧЕБНАЯ ПРОГРАММА Дисциплина: | Юридическая терминология | | | Преподаватель (ФИО): | Садовская Екатерина Юрьевна | Должность: | доцент | Ученая степень: | Кандидат филологических наук | E-mail: | jekaterina.sadovska@ehu.lt | Ступень обучения: | Непрерывная | Формы обучения: | постоянная и продолжающаяся (смешанная форма обучения) | Программа: | Международное право | Язык преподавания: | английский | Кредиты ECTS: | 2 | Всего часов: | 54 | из них:постоянная форма обучения | Аудиторные занятия | | | | | Лекции | 12 | | | | Семинары, | | | Самостоятельная работа студента | 30 | практические занятия | 8 | | | | | | | из них:продолжающаяся форма обучения | Аудиторные занятия | | | Онлайн занятия | | Лекции | 2 | | | | Семинары, | | | Самостоятельная работа студента | 50 | практические занятия | 2 | | | | Приложение № 2 Шаблон тематического плана учебной программы для бакалаврских программ смешанной формы обучения Тематический план № | Название темы курса или занятия | Постоянная форма | Продолжающаяся форма | | | Кол-во часов | Кол-во учеб. недель | Кол-во часов | | | Лекции | Семинары, практ-кие...
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...CERTIFICATE GRADE 11 MATHEMATICS P2 EXEMPLAR 2013 MEMORANDUM MARKS: 150 This memorandum consists of 13 pages. Copyright reserved Please turn over Mathematics/P2 2 NSC – Grade 11 Exemplar – Memorandum DBE/2013 NOTE: • If a candidate answers a question TWICE, only mark the FIRST attempt. • If a candidate has crossed out an attempt of a question and not redone the question, mark the crossed out version. • Consistent accuracy applies in ALL aspects of the marking memorandum. • Assuming answers/values in order to solve a problem is NOT acceptable. QUESTION 1 1.1 Mean = 1.2 1.3 ∑x i =1 n i n = 408 = 21,47 19 408 19 answer (2) answer (2) Standard deviation = 7,81 The one standard deviation limits are ( x − 1σ ; x + 1σ ) = (21,47 – 7,81; 21,47 + 7,81) = (13,66 ; 29,28) ∴ 13 people lie within 1 standard deviation of the mean. 5 21 12 22 13 23 15 23 18 26 18 29 18 33 19 35 20 37 21 interval 13 people (2) Q 1 = 18 Q 3 = 26 IQR = 8 (3) box whiskers 1.4 IQR = 26 – 18 =8 1.5 4 5 8 12 16 18 20 21 24 26 28 32 36 37 40 (3) reason 5 is an outlier (2) [14] 1.6 There is a marked difference between the lowest value (5) and the next lowest value (12) whilst the differences between all other data points are within at most 3 values. ∴ 5 is an outlier Copyright reserved Please turn over Mathematics/P2 3 NSC – Grade 11 Exemplar – Memorandum DBE/2013 QUESTION 2 2.1 Class...
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...INTRODUCTION: This statement actually describes the relationship between the memorandum of association and article of association of company. The article of association is subordinate to and controlled by the memorandum of association. Memorandum of the association is the dominant document and article of the association is about the internal rules and regulations of company. This statement was given by Lord Cairns in Ashbury Railway Carriage & Iron Co. Vs Riche[1]. MEANING OF THE STATEMENT: Both the memorandum of association and article of the association are public document. The memorandum of the association is like a constitution of a country; on the other hand article of the association is like a laws of a country. Memorandum of the association is a last limit, which the shareholders cannot across and they cannot control it; one the other hand the shareholders have full control over the article of association and may alter them from time to time as they think fit[2]. THE MEMORANDUM OF ASSOCIATION: The short form of the memorandum of the association is memorandum and in shorter it is simply memo. It contains the fundamental rules and the regulation regarding to the constitution and activities of a company, which governs the relationship between the company and the outside world. The memorandum of the association has to contain the six following clauses. Those are given fellow: “An official document setting out the details of a company’s existence. It must the...
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... CHAPTER-1&2 CHAPTER-1&2 12.What are the effects of the memorandum and the article after they are registered THE LEGAL EFFECTS OF THE MEMORANDUM The Contractual Powers of a Company A Company or a Corporation is an artificial person created by law. It is a legal person capable of suing and of being sued. But the contractual powers of a company are limited in two ways : (i) natural possibility and (ii) legal possibility. (i) Natural Possibility The fact that a company is an artificial person leads to the result that a company must always enter into contract through agents, (ii) Legal Possibility A joint stock company cannot enter into any contract the object of which goes beyond the memorandum of association of the company. A statutory corporation cannot enter into any contract which is beyond the scope of its powers as laid down in the statute by which it was created Forms of Contracts and Deeds of a Company The Doctrine of Ultra Vires The Memorandum of Association determines the constitution and the powers of ‘the Company. It was observed by Lord Selbourne that the memorandum is the Company’s “fundamental and unalterable law”. ‘A Company is incorporated only for the objects and purposes expressed in the memorandum. Any act purported to be done by the Company which is beyond the scope of the functions of the Company as laid down in the memorandum is ultra vires i.e., beyond the powers of the Company, and of no effect. In Ashbury Railway...
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...Business Letters A business letter is more formal than a personal letter. It should have a margin of at least one inch on all four edges. It is always written on 8½"x11" (or metric equivalent) unlined stationery. There are sixparts to a business letter. 1. The Heading. This contains the return address (usually two or three lines) with the date on the last line. Sometimes it may be necessary to include a line after the address and before the date for a phone number, fax number, E-mail address, or something similar. Often a line is skipped between the address and date. That should always be done if the heading is next to the left margin. (See Business Letter Styles.) It is not necessary to type the return address if you are using stationery with the return address already imprinted. Always include the date. 2. The Inside Address. This is the address you are sending your letter to. Make it as complete as possible. Include titles and names if you know them. This is always on the left margin. If an 8½" x 11" paper is folded in thirds to fit in a standard 9" business envelope, the inside address can appear through the window in the envelope. An inside address also helps the recipient route the letter properly and can help should the envelope be damaged and the address become unreadable. Skip a line after the heading before the inside address. Skip another line after the inside address before the greeting. 3. The Greeting. Also called the salutation. The greeting in a business...
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...of resentment from the British people as well as perceived issues both real and speculative from the government’s perspective. The collection of dialogues, memorandums, and reports illustrate how the government tried to address the issues of work shortage and imported workers through arguments, both for and against, through facts and figures. They also used implicit language and spirited dialogue to justify their respective positions. The debate of colonial workers begins with correspondences between various government officials in the months of 1948 and 1949. The first of correspondences that delve into the problem of work shortage in the colonies and a shortage of workers in England was between Mr. Goldberg and Mr. Macmullan in October of 1948 and February of 1949 . Mr. Macmullan explains that the Colonial office has concocted a mutually beneficial scheme that would both help their office to alleviate work shortages in the colonies as well as fill the needs of the domestic front of manpower shortage. Interestingly, Mr. Macmullan argues that such an arrangement may be beneficial from the Colonial Office’s perspective. But from his point of view, he finds that the colonial workers would indeed prove useful but they would cause more problems than they would solve. He buttresses his point by explaining in his memorandum to Mr. Goldberg that the colonials would voluntarily come without any obligation and may or may not work in the industries that the colonials would prove useful...
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...5/8/2014 Most important document in constitution of a company is Memorandum | Law Teacher Need help? ☎ 0115 966 7966 Enter your search terms... Search Home Services Prices Order Quality About Us Law Help Contact Us My Account You are here: Law Teacher » Company Law » Essays » Most Important Document In Constitution Of A Company Is Memorandum Of Association Company Law Essay Most important document in constitution of a company is Memorandum Search all our free law essays... These essays have been written by students for you to use to help you with your studies. If you need your own custom law essay then we can help.... Get a quote for your own law essay... 0 Translate this page Select Language ▼ Order Your Law Essay Search Share & Download Like 0 Print Download Email Order your custom law essay today to help you achieve the grade you need. Tw eet 0 Order Now Introduction The most important document in the constitution of a company is the Memorandum of Association of the company. The Articles of Association is the second most important document that needs to be registered by any company for its incorporation, registration and subsequent operation. It is a public document laying down the rules for the internal management of the company and it does not have the force of ‘law’. The provisions of the article amount to public notice, known as constructive notice. This is the doctrine of constructive notice. The...
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.... Explain the steps of formation of a company in Bangladesh Introduction: A company is an association or collection of indivitual,whether natural persons, legal persons, or a mixture of both. Every company has certain basic elements: * A name which has been reserved by the Registrar of Companies * At least one share, one shareholder and one director * A registered office where the company records are kept * An address for service where legal documents can be served * The Registrar will also ask for an address for communication. Any entity engaging in business, such as: Proprietorship, Partnership or Corporation There are two kinds of companies. Such as: 1.Private Company 2.Public Company. For establish a company, every company have to maintain some law this called "Company Law" The act governing the laws relating to company matters is The companies Act, 1994 in Bangladesh. The term company is used to describe an association of number of persons formed for some common purpose of carrying on a business with a view to earning profit and registered according to law relating to companies. Section 2 (1) (c) of the Act states that, A company means, " a company formed and registered under this act or a existing company" Different between private and public company: The difference of private and public company are given below: 1.Minimun capital of companies: Private company requires less capital being a small enterprise. Public company requires a large...
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