...Registration Registration for GCT purposes How and when to apply Post-registration Procedures Part 3: Charging GCT Taxable supply Place of Supply Time of Supply Value of Supply Rates of GCT GCT on Imported Goods and Supply Part 4: Keeping Records and Accounts Legal requirements Records and Books to be Kept Tax Invoice Records of Sales and Purchases Input Tax Accounting Bases Simplified Accounting Methods Part 5: GCT Returns 31- 39 19 - 30 14 - 18 3-6 7 - 13 Basic Information Standard Return, Normal Accounting Methods (Form 4A) Simplified Return, Simplified Accounting Method (Form 4B) 3rd Edition “A Guide to Understanding GCT” Reprinted 2006. 1 Furnishing the Return Penalty and Surcharge Part 6: Assessments, Objections, Appeals, Penalties 40 - 42 Assessment on Registered Taxpayers, Registered Persons Amendment of an Assessment Notices and Time Limits for Assessments Objections Appeals Penalties 3rd Edition “A Guide to Understanding GCT” Reprinted 2006. 2 Introduction The General Consumption Tax (GCT), which commenced on October 22, 1991, has simplified and modernized the Jamaican indirect tax system. The GCT replaced eight (8) taxes. Those were Excise Duty CARICOM Duty Retail Sales Tax Telephone Service Tax Entertainment Duty Hotel Accommodation Tax Consumption Duty (other than on alcoholic beverages, tobacco products and petroleum products which is covered under the Special Consumption Tax) Additional Stamp Duty levied on the importation of goods (except for in-bond...
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...academic failure. Several types of study habits, and several methods but this is all about their effectiveness in helping each student. Background of the study Study habit has a great effect in achieving a degree. A Good Study Habit is the key and this research aims to understand it in a deeper and more informative way. The study was conducted inside the Dr. Carlos S. Lanting College. With 49 respondents that answered survey questionnaires confidentially it shows a result that answers the questions formulated by the researchers. References had been gotten from internet and book from the Library of the Dr. Carlos S. Lanting College and also from other researchers particularly the students who’s currently in their 1st-3rd year. The researchers aim to investigate what appears to be one of the most helpful habits in studying. Statement of the problem This research aims to answer what is the most helpful or effective study habit of DCLC – BS Marine Engineering students to pass their courses....
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...that was open for 2 years, during that time police and Federal law enforcement were trying their hardest to find the missing Lindbergh baby, and punish the kidnapper. On the initial night of the kidnapping in March of 1932, there was a ransom note found in the baby’s crib, asking for money and indicating the baby was in good hands. With how times were back then, the police did what they could with the resources they had, though it wasn’t enough as the baby’s body was found only 2 months after the investigation started, with evidence pointing to that the baby was murdered the night of the kidnapping. For the next 2 years police used their expertise in narrowing down suspects, when finally they received a bunch of hits on the ransom money. The dedication of the police force finally prevailed in the arresting of Bruno Richard Hauptman. Hauptman was indicted in September 1934, on charges for extortion, and again in October 1934 for murder. The courts took over and his trial began January 3rd, 1935 and lasted five weeks. The case was built on circumstantial evidence such as handwritten ransom notes found, and the clear match between samples of his handwriting and the handwriting found on the original ransom notes. On February 13, 1935, the jury found Hauptman guilty of first degree murder, his sentence was death. It took a little over an entire year for the sentence to be carried out, during that time he spent his last year inside of prison walls. Later in the year of 1935 he tried...
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...Symmetry in Chinese Arts Done by: Group 3 Lim Li Yan Yip Lixia, Sabrina Lee Weitian, Ivan Zhong Shengmin Goh Yoon Keong 1 CONTENTS • Introduction • Symmetry in Chinese Literature • Chinese Paper Cuttings • Symmetry in Chinese buildings • Chinese Music • Conclusion • Bibliography 2 Introduction “The use of the geometric principles of symmetry for the description and understanding of decorated forms represents the union of two normally separate disciplines – mathematics and design.” (Washburn et al., 1988) Symmetry has been used in countless contexts, and with diverse shades of meaning. Coming from the Greek symmetros, for "measured together," this word is most familiar to us as a description of the similarity between the two halves of any form separated by a dividing line or plane. The concept is not limited to science, of course. It has been, for example, a mainstay of aesthetics from the beginning. Thus we speak of the symmetry of the human face, we can all understand what it is and how it looks. Its influence in the arts is pervasive. In music, we hear the symmetry of exposition and recapitulation in the so-called sonata form, where virtually the same music is played and played again. The creation of identities or equivalents is at the heart of the principle of symmetry in music, as in the other arts. It is an emblem of the human predilection for just proportion in all things, and the longing for rational comprehension of anything encountered. In the...
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...better if with group or if with some music. Others would learn better visually or auditory etc. These techniques or strategies may help to have an effective learning and studying. Beginning college is an exciting step toward a brighter future. Most teenagers expect it to be an exciting and fun adventure in their life, but worry about how to keep up with all those homework assignments. There are simple ways to keep up with studying and homework, but it takes dedication. It’s not really hard to keep up your grades, but you have to dedicate yourself to school and worry less about working full-time and partying. (Virginia Graces, 2008) The researchers became interested about this topic which talks about the different study habits of third year HRM students at DLSUD today. Since the researchers are part of this generation, they wanted to have better understanding of...
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...found in the Unit 1 Assignment. Note: For these questions you need to cite a reliable source for information, which means you cannot use sites like Wikipedia, Ask.com®, and Yahoo® answers. If you do use those sites the instructor may award 0 points for your response. The Assignment problems must have the work shown at all times. The steps for solving the problems must be explained. Failure to do so could result in your submission being given a 0. If you have any questions about how much work to show, please contact your instructor. Assignments must be submitted as a Microsoft Word® document and uploaded to the Dropbox for Unit 5. Please type all answers directly in this Assignment below the question it applies to. All Assignments are due by Tuesday at 11:59 PM ET of the assigned Unit. Note: All interest rates are to be assumed to be yearly interest rates. For this assignment you will need the prime interest rate, as posted in the Wall Street Journal®. Use the Internet to search for the current prime interest rate. • List the current prime interest rate:_______________ Question 1 (5 points) 1. You have a credit card that is charging you 9.9% + the current prime rate. What is that interest rate on the credit card today? Question 2 (5 points) 2. If this same card were issued 30 years ago, what would your interest rate be? In the event that there were multiple prime interest rates for a year, use the one that is 30 years from the day your class started...
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...General of Recruiting APPLICATION FORM UNIVERSITY ENTRY SCHEME-24 (Commencing July 2015) Note: - Only Male candidates studying in Pre Final Year of Engg can apply for University Entry Scheme (UES)-24. Paste passport size photo duly attested by Gazetted Officer Personal Details 1. Candidate's Name (As given in Matriculation Certificate) 2. Nationality : (Please Tick) Indian Nepalese Others 3. Date of Birth (dd/mm/yyyy) (As given in Matriculation Certificate) 5. Father’s Name (As given in Matriculation Certificate): 4.Marital Status : Married/Unmarried 6. Mother’s Name (As given in Matriculation Certificate): 7. E-mail ID : ___________________________________________8. Mobile No. __________ __________________ 9. (a) Address for Communication : __________________________________________________________ _____________________________________________ City/Town:________________________________ District:_________________________ State_____________________________ PIN__________________ (b) Permanent Address :___________________________________________________________________ _____________________________________________ City/Town:________________________________ District:_________________________ State_____________________________ PIN__________________ 10. SSB History : Appeared before in SSB Interview (Please Tick): Entry SSB/Location Yes No Month/Year 11. (a) Educational Qualification : B.E./B.Tech (b) Branch/Stream of Engineering (c) Date...
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...1. Introduction Macroeconomics studies the behavior of the overall economy. Macroeconomics examines economy-wide phenomena such as changes in unemployment, national income, growth rate, gross domestic product, and inflation and price levels. Research has proved that the main economic factors that affect aggregate demand are economic growth, real income, interest rates and consumer confidence. This assignment will discuss current macroeconomic conditions in the US and how these conditions have affected two monopolistically competitive firms, McDonald’s and Verizon. This paper will explore how the two companies responded to the macroeconomic conditions in terms of their stock performance, current and future sales revenue, current and future products, labor costs and hiring decisions. 1.1 The Current Economic Conditions The current macroeconomic situation is fragile. The US economy is clearly in terrible shape, but what is unclear is how we got there. Many experts trace the origins of the current economic situation to the housing bubble that came about earlier this decade (Tanneeru, M). According to the estimate, the real GDP of the US increased .25 of 1 percent over its level in the 1st quarter of 2011. The growth rate of the economy is still volatile and while any increases in real GDP are welcome, they are not sufficient to reduce the unemployment pool (Watkins, T, 2011). 1.2 McDonald’s and Verizon McDonald’s Corporation franchises and operates McDonald’s restaurants...
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...found in the Unit 1 Assignment. Note: For these questions you need to cite a reliable source for information, which means you cannot use sites like Wikipedia, Ask.com®, and Yahoo® answers. If you do use those sites the instructor may award 0 points for your response. The Assignment problems must have the work shown at all times. The steps for solving the problems must be explained. Failure to do so could result in your submission being given a 0. If you have any questions about how much work to show, please contact your instructor. Assignments must be submitted as a Microsoft Word® document and uploaded to the Dropbox for Unit 5. Please type all answers directly in this Assignment below the question it applies to. All Assignments are due by Tuesday at 11:59 PM ET of the assigned Unit. Note: All interest rates are to be assumed to be yearly interest rates. For this assignment you will need the prime interest rate, as posted in the Wall Street Journal®. Use the Internet to search for the current prime interest rate. * List the current prime interest rate:_______________ Question 1 (5 points) 1. You have a credit card that is charging you 9.9% + the current prime rate. What is that interest rate on the credit card today? Question 2 (5 points) 2. If this same card were issued 30 years ago, what would your interest rate be? In the event that there were multiple prime interest rates for a year, use the one that is 30 years from the day your class started...
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...MEMO Date: October 19, 2014 TO: CEO FROM: BLANK SUBJECT: Financial Condition Company G, in its twelfth year of business, is looking strong when compared to industry averages, but faltering slightly when compared to Year 11. We are in a good position amongst our industry, though, and will go on to show this position by explaining the ratios used to measure this. Current Ratio The current ratio of a company is the ability the company has to pay off its current liabilities using its current assets. To find this ratio, we take information from the Balance Sheet from year 12 - Total Current Assets and Total Current Liabilities – and divide them: $27,865,000 (Assets) / $15,701,000 (Liabilities) = 1.77 Even though our Current Ratio is below last year’s of 1.86, and below the second quartile ratio of 2.1, it is still above the 3rd quartile of 1.4, making this ratio not a concern of ours – even though we have fallen slightly from last year’s 1.86 ratio. Acid-Test Ratio The next ratio company’s use to measure up is the Acid-Test Ratio, or the ratio used to determine if a company has the ability to pay all current liabilities if – in the unlikely event – they were due immediately. To find this ratio, add the Cash on hand, Short-term Investments, and the Net Current-receivables and divide by the Total Current Liabilities: $4,000,000 (Cash) + $36,000 (Short-term Invest.) + $2,638,000 (Current Receivables) = $6,674,000 $6,674,000 / $15,701,000 (Current...
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...Management ------------------------------------------------- NOTES SCM LLC 12.9.1998 – Elena raised $20 million for her new fund Interested in Ubid, recently had an IPO—lucrative Internet-sector investment? Mandate of generating 10% annual returns charge investors 2% management fee of assets under management an incentive fee equal to 20% of profits. Mandatory minimum investment horizon of 2 years Ubid & Creative Computers creative computers – a catalog distributer of computers and computer peripherals -opened retail markets in 1990s -closed 7/8 of retail stores in 1998 b/c of constant pressures on profit margins in the computer industry -started selling computer equip. on internet via auction format on Ubid website -world-wide exposure -$2.1 million 1st quarter sales **costs? - 7.6.1998 sell 20% equity of Ubid in IPO/ distribute the remaining 80% of Ubid to shareholders of Creative computers in a tax-free spin-off six months after Ubid IPO UBID IPO 12.3.1998 – 1.817 SHARES @ $15/share -Ubid gains $25.4 million after $1.9 mil in underwriting fees -12.4.1998- shares open at $38, traded above $60, and closed at $48 -based on total shares outstanding 9.15 mil, ubid closed 1st day with a market cap of $439 million POST-IPO UBID 3rd Q sales increased to $15.3 million – growth rate of 637% & 127% for 1st and 2nd qrters--- yet earnings remained negative pretax loss of $1.1 million at end of 3rd. with no prospects of positive earnings in the near future. ...
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...of the students during the year and marks obtained in the ICSE Board Examination. Class X students should fill the form for Provisional Admission to class XI on 2 nd April 2012 at 10.30 A.M. The list of selected students for class XI Science and Commerce will be put up on the notice board on 3rd April 2012 at 12.00 Noon. Fees for Class XI to be deposited on 4th April, 2012 at 9.30 a.m. in College office. Provisional Admission to class XI will be confirmed after depositing the Fees. Classes will start on 9th April 2012. College timing will be from 7.00 A.M. to 12.55 P.M. There will be regular classes and attendance is compulsory. In case any student fails in class X, her fees will be refunded in full, in the month of July. After the ICSE results are declared the students will be permitted to change their subjects till 16 th July, 2012 provided they have obtained the required marks in the Board Examination. Dear Parents, you are requested to fill in the Admission Form for the admission of your daughter (who are studying in U.K.G. in the session 2011-2012) to Class I (2012 – 2013), on Monday, April 2nd, 2012 from 8.00 a.m. to 10.30 a.m. It may be noted that if you fail to come on Monday, April 2nd, 2012 to fill the form, the admission of your daughter shall stand cancelled and the vacant seat will be allotted to candidates seeking admission in this Institution. Note : Your daughter should come to school in proper school uniform, from Tuesday, April 3rd, 2012 as the classes for Std...
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...Q1-write a one-page outline listing three or four recommendations you would make with respect to Aramex career development program. In your recommendations, explain how you would assist employees to move up the ladder, growing from operational jobs to handling different managerial positions and responsibilities? Aramex provides comprehensive logistics and transportation solutions. It starts since 1982 as an express operator. Aramex became global brand rapidly. It is one of the biggest transportations companies. Aramex has over 8,600 people work for them in over 310 locations all around the world. Aramex employees should be creative, innovative, and take risks in order to improve themselves and the company’s image. Aramex motivate their employees to create their own opportunities within the organization. Aramex created a career development program per function for their employees to reach their standers. Our recommendations to the human resource manager is to give the employees more training that is related to their job, so if they get promoted and become managers they will know how to deal with the stress and make the right decision in the right time. Therefor the employees should be well trained to be promoted. The human resource manager should give the employees the best work environment. So the employees will show the managers what they have from skills and knowledge and to be creative. The best work environment will motivate the employees to work harder and that...
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...Prepared in partial fulfilment of the B.Com Honours Degree in Insurance & Risk Management TiB INSURANCE BROKERS A Member of Trust Holdings Limited ATTACHMENT REPORT TiB INSURANCE BROKERS A Member of Trust Holdings Limited PREPARED BY: Seth Chimeri PROGRAME: B. Com Honours Degree in Insurance and Risk Management REGISTRATION NUMBER: N00801170C 1 SETH CHIMERI N00801170C 3RD YEAR WORK RELATED REPORT NATIONAL UNIVERSITY OF SCIENCE AND TECHNOLOGY (NUST) 2010/2011 Prepared in partial fulfilment of the B.Com Honours Degree in Insurance & Risk Management TiB INSURANCE BROKERS A Member of Trust Holdings Limited Executive Summary The National University of Science and Technology (NUST) was established by an Act of Parliament in 1992 and through the years it has become a beacon in churning top class graduates into the commercial and science industries in Zimbabwe. In a bid to preserve its well deserved reputation NUST ensures that all its students undergo one year work related learning in their respective career lines. This serves the imperative opportunity to bridge the gap between theory and the actual practice in the industry, thus enabling graduates from National University of Science and Technology to be the favourites countrywide, regionally and internationally. This report details my enriching experience during my work related learning at TiB Insurance Brokers as a fulfillment of the requirements of the Bachelor of Commerce Honours Degree in Insurance and...
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...Economics-I Trends in the Market for Silver Submitted by: Chhavi Singhal I.D. No. 2131 I Year B.A. LL.B. (Hons) Submitted on: 7th August, 2014 Table of Contents INTRODUCTION 3 Chapter 1 – THE SILVER MARKET: GLOBAL DEMAND AND SUPPLY 4 A) GLOBAL DEMAND FOR SILVER 4 B) GLOBAL SUPPLY FOR SILVER 8 Chapter 2 – Indian silver market on the globe 10 Chapter 3: PRICE TRENDS 12 2005-2009: An overview 14 2010-11: The Highs 15 2012-13: The Lows 16 The Future 17 Conclusion 18 Bibliography 19 Books 19 Articles 19 Websites 19 INTRODUCTION Silver is one of the most versatile metals available. In historical times it was used as a currency. Used as both an industrial metal and a hard asset, it plays double duty in the commodities market. It has also become an investment vehicle which provides a safe haven from the unpredictable stocks and bonds. Trading it and predicting its price is a careful balancing act between what consumers need and what the currency market demands. The objective of the paper is to study the demand and supply mechanism for the silver market. Due to the dynamic nature of the market, the demand and supply forces keep changing due to various reasons; the author has tried to find the same. The author has further tried to study the implications of the demand and supply on the price trends. The research and analysis primarily gives a broad description of the current trends in the market for silver. The paper examines only the...
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