...ATENEO CENTRAL BAR OPERATIONS 2007 Taxation Law SUMMER REVIEWER PART I – GENERAL PRINCIPLES TAXATION – power inherent in every sovereign State to impose a charge or burden upon persons, properties, or rights to raise revenues for the use and support of the government to enable it to discharge its appropriate functions SCOPE OF TAXATION TAXATION IS: Unlimited, Far-reaching, Plenary Comprehensive Supreme STAGES OF TAXATION: (LAP) 1. Levy 2. Assessment 3. Payment Basic Principles of a Sound Tax System 1. Fiscal Adequacy 2. Theoretical Justice 3. Administrative Feasibility INHERENT LIMITATIONS (SPING) 1) Situs or territoriality of taxation 2) Must be for a Public purpose • Test is whether proceeds will be used for something which is the duty of the State to provide. • Legislature is not required to adopt a policy of “all or none.” • Incidental benefit to individual does not defeat exemption 3) International comity • Property of a foreign State of government may not be taxed by another 4) Non-delegability of the taxing power • Contemplates power to QuickTime™ and a TIFF (Uncompressed) decompressor determine kind,thisobject, extent, are needed to see picture. amount, coverage, and situs of tax; • Distinguish from power to assess and collect • Exemptions: (a) presidential taxing powers; (b) local governments 5) Exemptions of Government agencies • Taking money from one pocket • to the other Applies only to entities exercising government functions (acta jure imperii) CONSTITUTIONAL...
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...home and abroad. These focus groups identified and selected five core risk areas and produced a document that would be a basic risk management model for each of the five 'core' risk areas of banking. The five core risk areas are as follows- a) Credit Risks; b) Asset & Liability / Balance Sheet Risks; c) Foreign Exchange Risks; d) Internal Control & Compliance Risks; and e) Money Laundering Risks. Bangladesh Bank in one of it’s circular (BRPD Circular no.17) advised the commercial banks of Bangladesh to put in place an effective credit approval and monitoring system by December, 2003 based on the guidelines sent to them. In my study, I would try to put forward my findings about the “Credit Management Policy of Bangladesh Bank, and its implementation”. To illustrate my point, I am giving the example of Bank Asia Limited. 2. Objectives of the study. Broad objective: ❖ The broad objective is to know the Credit Management Policy of Bangladesh Bank. ❖ To analyze its implementation at Bank Asia Limited. Specific objective: In order to reach the broad objective, some specific objectives are identified.In this report, I have attempted to give an overview of foreign exchange operation of BAL. Following are the main objective: ❖ To familiarize with the history and...
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...Company Overview Akij Group History of Akij Group stretches back to later part of the forties. In its infancy, the Group started in humble way with jute trading which was known as the golden fiber of the country, earning highest amount of foreign exchange. Akij Group's ceaseless efforts with dynamic management and support from our numerous clients have led our Group in diversifying its business activities. In the second phase, the Group went into manufacturing handmade cigarettes popularly known as bidis. This sector gave a real boost to the revenue earning of the Group as well as making a substantial contribution to government exchequer. With the passage of time, the Group undertook new ventures and presently there are 15 units of industries under its umbrella like cigarettes, handmade cigarettes, printing & packaging, textiles, hand board, pharmaceutical, leather processing and real-estate business are in operation, catering jobs for more that 32,000 people in various categories. The Group has plans for setting up more projects. The projects are already in pipeline. Foreign investors have shown keen interest in joining with us for joint ventures. The matter is under our active consideration and will hopefully soon mature. This will also help the nation's economy growth and will create job opportunities to various professionals. Akij Group is also involved in socio-cultural activities. The Group has been operating a sizeable orphanage free of charge in district town...
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...Food Deserts-The Impact Food Deserts Have on Today’s Society Abstract Food Deserts is defined as large and isolated geographic areas in which mainstream grocery stores are absent or distant. The research has demonstrated the statistical link between Food Deserts and worse diet-related health outcomes, after controlling other key factors. The actual term ‘food deserts’ is quoted, by S. CUMMINS (British Medical Journal, 2002, Vol.325, p.436), as having been originally used by a resident of a public sector housing scheme in the west of Scotland in the early 1990s. There are several ways to look at food deserts. 1). low- Income Project 2). The independent. 3). The observer 4). The guardian. This research paper will elaborate on the ways foods deserts are defined and what affect it has on the health and well being of cultural families and communities. Table of Contents Page Abstract …………………………………………………………………………………………...2 Table of Contents ………………………………………………………………………………....3 Chapter One Context of the Problem ……………………………………………………………………......5-10 Statement of the Problem ……………………………………………………………………10-16 Research Questions ……………………………………………………………………………...16 Significance of the Study ……………………………………………………………………16-19 Objective of Study …………………………………………………………………………...19-20 Research Design and Methodology ……………………………………………………………..20 Materials ………………………………………………………………………………………...20 Organization of the Study………………………………………………………………………..21 Limitation of...
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...Sixth Edition INTERNATIONAL FINANCIAL MANAGEMENT Cheol S. Eun Bruce G. Resnick International Financial Management Sixth Edition The McGraw-Hill/Irwin Series in Finance, Insurance, and Real Estate Stephen A. Ross Franco Modigliani Professor of Finance and Economics Sloan School of Management Massachusetts Institute of Technology Consulting Editor FINANCIAL MANAGEMENT Adair Excel Applications for Corporate Finance First Edition Block, Hirt, and Danielsen Foundations of Financial Management Fourteenth Edition Brealey, Myers, and Allen Principles of Corporate Finance Tenth Edition Brealey, Myers, and Allen Principles of Corporate Finance, Concise Second Edition Brealey, Myers, and Marcus Fundamentals of Corporate Finance Sixth Edition Brooks FinGame Online 5.0 Bruner Case Studies in Finance: Managing for Corporate Value Creation Sixth Edition Chew The New Corporate Finance: Where Theory Meets Practice Third Edition Cornett, Adair, and Nofsinger Finance: Applications and Theory First Edition Cornett, Adair, and Nofsinger Finance: M Book First Edition DeMello Cases in Finance Second Edition Grinblatt (editor) Stephen A. Ross, Mentor: Influence through Generations Grinblatt and Titman Financial Markets and Corporate Strategy Second Edition Higgins Analysis for Financial Management Ninth Edition Kellison Theory of Interest Third Edition Kester, Ruback, and Tufano Case Problems in Finance Twelfth Edition Ross, Westerfield, and Jaffe Corporate Finance Ninth Edition...
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...Marketing DeMystified A Self-Teaching Guide Donna Anselmo New York Chicago San Francisco Lisbon London Madrid Mexico City Milan New Delhi San Juan Seoul Singapore Sydney Toronto Copyright © 2010 by The McGraw-Hill Companies, Inc. All rights reserved. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written permission of the publisher. ISBN: 978-0-07-173718-0 MHID: 0-07-173718-9 The material in this eBook also appears in the print version of this title: ISBN: 978-0-07-171391-7, MHID: 0-07-171391-3. All trademarks are trademarks of their respective owners. Rather than put a trademark symbol after every occurrence of a trademarked name, we use names in an editorial fashion only, and to the benefit of the trademark owner, with no intention of infringement of the trademark. Where such designations appear in this book, they have been printed with initial caps. McGraw-Hill eBooks are available at special quantity discounts to use as premiums and sales promotions, or for use in corporate training programs. To contact a representative please e-mail us at bulksales@mcgraw-hill.com. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that neither the author nor the publisher is not engaged in rendering legal,...
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...ESSENTIALS of Financial Risk Management Karen A. Horcher John Wiley & Sons, Inc. ESSENTIALS of Financial Risk Management Essentials Series The Essentials Series was created for busy business advisory and corporate professionals. The books in this series were designed so that these busy professionals can quickly acquire knowledge and skills in core business areas. Each book provides need-to-have fundamentals for those professionals who must: Get up to speed quickly, because they have been promoted to a new position or have broadened their responsibility scope • • Manage a new functional area • Brush up on new developments in their area of responsibility • Add more value to their company or clients Other books in this series include: Essentials of Accounts Payable, Mary S. Schaeffer Essentials of Balanced Scorecard, Mohan Nair Essentials of Capacity Management, Reginald Tomas Yu-Lee Essentials of Capital Budgeting, James Sagner Essentials of Cash Flow, H. A. Schaeffer, Jr. Essentials of Corporate Performance Measurement, George T. Friedlob, Lydia L. F. Schleifer, and Franklin J. Plewa, Jr. Essentials of Cost Management, Joe and Catherine Stenzel Essentials of Credit, Collections, and Accounts Receivable, Mary S. Schaeffer Essentials of CRM: A Guide to Customer Relationship Management, Bryan Bergeron Essentials of Financial Analysis, George T. Friedlob and Lydia L. F. Schleifer Essentials of Financial Risk Management, Karen A. Horcher ...
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...Dictionary of Travel, Tourism and Hospitality By the same author Britain – Workshop or Service Centre to the World? The British Hotel and Catering Industry The Business of Hotels (with H. Ingram) Europeans on Holiday Higher Education and Research in Tourism in Western Europe Historical Development of Tourism (with A.J. Burkart) Holiday Surveys Examined The Management of Tourism (with A.J. Burkart eds) Managing Tourism (ed.) A Manual of Hotel Reception (with J.R.S. Beavis) Paying Guests Profile of the Hotel and Catering Industry (with D.W. Airey) Tourism and Hospitality in the 21st Century (with A. Lockwood eds) Tourism and Productivity Tourism Council of the South Pacific Corporate Plan Tourism Employment in Wales Tourism: Past, Present and Future (with A.J. Burkart) Trends in Tourism: World Experience and England’s Prospects Trends in World Tourism Understanding Tourism Your Manpower (with J. Denton) Dictionary of Travel, Tourism and Hospitality S. Medlik Third edition OXFORD AMSTERDAM BOSTON LONDON NEW YORK PARIS SAN DIEGO SAN FRANCISCO SINGAPORE SYDNEY TOKYO Butterworth-Heinemann An imprint of Elsevier Science Linacre House, Jordan Hill, Oxford OX2 8DP 200 Wheeler Road, Burlington MA 01803 First published 1993 Reprinted (with amendments) 1994 Second edition 1996 Third edition 2003 Copyright © 1993, 1996, 2003, S. Medlik. All rights reserved The right of S. Medlik to be identified as the author of this work has been asserted...
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...Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative or visit www.pearsoned.co.uk/melville We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk Taxation Finance Act 2009 Fifteenth edition Alan Melville FCA, BSc, Cert. Ed. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1995 Fifteenth edition published 2010 © Pearson Professional Limited 1995, 1996 © Financial Times Professional Limited 1997, 1998 © Pearson Education Limited 1999...
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...Taxation Finance Act 2009 Alan Melville S IT IN TH W EEN ON NO IFT ITI F ED ● ● 15th Annual Edition ● ● Class Tested Over 250 Worked Examples ● Over 250 Exercises and Questions On ACCA, CIPFA, AIA and IFA Reading Lists Taxation Supporting resources For instructors Visit www.pearsoned.co.uk/melville to find valuable online resources • Complete, downloadable Instructor’s Manual For more information please contact your local Pearson Education sales representative or visit www.pearsoned.co.uk/melville We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing please visit us on the World Wide Web at: www.pearsoned.co.uk Taxation Finance Act 2009 Fifteenth edition Alan Melville FCA, BSc, Cert. Ed. Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 1995 Fifteenth edition published 2010 © Pearson Professional Limited 1995, 1996 © Financial Times Professional Limited 1997, 1998 © Pearson Education Limited 1999...
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...THE STUDENT'S PRACTICAL DICTIONARY ; fNdkoq ; CONTAINING English words with English and Hindi Meanings and Pronunciation in Deva Nagri Character with an Appendix containing Familiar Foreign Words and Phrases and Abbreviations in Common use. FIFTEENTH EDITION Thoroughly Revised,Improved,Enlarged and Illustrated PRICE 3 RUPESS ALLAHABAD RAM NARAIN LAL PUBLISHER AND BOOKSELLER 1936 ISCII text of dictionary taken from from TDIL's ftp: anu.tdil.gov.in pub dict site I N 1.m I Pron 1.m a Det 1.ek, abatement N abbey N 1.kmF, GVtF, GVAv, mdApn, b A, 2. yAg, smAE ag jF vZmAlA kA Tm a"r tTA -vr, 2. tk m phlA kESpt pzq vA -tAv , aback Adv 1.acAnk, ekAek, 2.pFC abandon VT 1.CoX nA, yAg nA, yAgnA, tjnA, d d 2.EbnA aAj^ nA nOkrF CoXnA, apn ko drAcAr aAEd m CoX nA, d , nA d d abandoned A 1.CoXA h,aA, Enjn -TAn , 2.EbgXA h,aA, iEdy lolp, lMpV, drAcArF, aAvArA , , abandonment N 1.pZ yAg, sMpZ aA mo sg, EbSkl CoX nA d , abate VI 1.km honA, GVnA, DFmA honA abate VT 1.km krnA, GVAnA, DFmA krnA, m@ym krnA, rok nA, smA krnA d 1 1.IsAiyo kA mW, gz\ArA, kVF, mW, , , 2.mht aADFn sADao kF mXlF k , abbot N 1.mht, mWDArF, mWAEDkArF abbreviate VT 1.km krnA, s" krnA, CoVA krnA, p sAr EnkAlnA abbreviation N 1.s" , GVAv, sAr, lG,!p, skt, p 2.sE" pd yAf, fNd yA pd kA lG!p ^ , abdicate VTI 1.-vQCA s CoXnA, yAg krnA, tjnA, pd yAg krnA abdication N 1.pd yAg abdomen N 1.X, V, k"F, udr p p , abdominal A 1.udr sMbDF, V kA p abduct VI 1.BgA l jAnA, EnkAl l...
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...*3963103* [3963] – 103 T.E. (Petroleum) (Semester – I) Examination, 2011 DRILLING & PRODUCTION OPERATIONS (2003 Course) Time : 3 Hours Max. Marks : 100 Instructions : 1) Question Nos. 1 and 5 are compulsory. Out of the remaining attempt 2 questions from Section I and 2 questions from Section II. 2) Answers to the two Sections should be written in separate books. 3) Neat diagrams must be drawn wherever necessary. 4) Black figures to the right indicate full marks. 5) Use of Logarithmic Tables, Slide Rule, Mollier Charts, Electronic Pocket Calculator and Steam Tables is allowed. 6) Assume suitable data, if necessary. SECTION – I 1. What are different systems on a drilling rig ? Explain any one in detail with suitable diagramme. 18 2. a) Calculate Bottom hole pressure if well depth is 2500 m and mud weight is 1.2 gm/cc. b) Calculate mud weight if mud gradient is 0.87 psi/ft. ′ c) Calculate volume bbl/meter for drill pipe O.D. = 5′ inch and I.D. = 4.276 inch. 2 2 2 10 8 8 16 d) Draw circulation system on a drilling rig. 3. a) Discuss IADC classification of a bit in details. b) Discuss different factors affecting rate of penetration in details. 4. Write short note on : i) Coring ii) Fishing tools iii) BOP iv) Directional well P.T.O. [3963] – 103 -2- *3963103* SECTION – II 5. a) Discuss different types of casings and function of the casings in brief. b) Discuss different types of well completion techniques. 6. a) Discuss primary cementation process with...
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