...Table of Contents · Introduction · Homosexual Marriages Should Have the Same Rights as Heterosexual Marriages. · Comparisons to Other Countries · Europe · Africa · Background · First Argument with Gay Marriage · Changes in the Ability to Get Married · Hate Crimes · Identification of Policy Alternatives · Legalizing Gay Marriage Amongst All States · Legalizing Gay Marriage Amongst All States, but Naming it “Civil Unions” · Legalizing Gay Marriage/Civil Unions Against Some States, Recognizing it in All · Recommendation · References INTRODUCTION: Same Sex Marriages Having Same Rights as Heterosexual Marriages Gay marriage has been an active debate amongst politicians, religious figures, and the public. The debate has spanned over a decade with little change for either side. The issue of gay marriage is not just about the name of what the union is called, but the right to be able to legally join as homosexual couples with the same rights as heterosexual couples. Reasons for someone to be in favor of this topic are that there should be a separation of religion and politics, it deprives homosexuals of their natural rights, and this issue has escalated to violent hate crimes towards homosexuals. As it stands, currently 9 million adults are homosexuals, representing 4 percent of the 18 and over population in the United States with no signs of diminishing. Public administrators have done little...
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...the management of NGI is considering several means of increasing the shareholders value. Due to difficult economic conditions resulting from the Global Economic Crisis, there are both many opportunities as well as many risks to the alternatives that NGI’s management is considering. This paper will provide both the opportunity to use different valuation methods that will determine the value of the assets of NGI, as well as a discussion of different possible alternatives to increase shareholder value. Furthermore alternative solutions for NGI’s problem will be provided. NGI needs to elaborate by starting an active acquisition strategy or re-organizing its corporate structure with either an updated capital structure or converting to a real estate income trust. The last part of this paper will conclude with several remarks and recommendations for the Chief Financial Officer of Northampton Group Inc., Mr. Patel. These final analyses will undertake in maximizing NGI’s shareholder value. Corporate Mission Northampton’s goal is to be recognized as the best mid-market hotel owner and operator in Canada by delivering professional and personalized service, maintain an engaged staff employing effective operating systems, build, acquire, and continually improve an exceptional portfolio of hotel assets and provide...
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...Traditional Approaches to Horizontal Choice of Law (introduction/Class 1 = Keeton v Hustler) Keeton v Hustler Discusses procedural v substantive inquiry Mentions 5 CoL considerations: predictability; relationships among the states; simplification; forum interests; sounder rule approach I. What are we looking for in a CoL system? Examples a. Predictability [for litigants] b. Uniformity c. Ease of application d. Respect for state sovereignty (vested rights largely looks to this) e. Respect for state policy f. Justice for parties g. Party expectations h. Better law II. Domicile a. Def: includes mutual obligation between state and individual b. State of domicile at death is controlling law i. Standard: Mined + left behind → 1. Abandoned (physical travel to new domicile) + manifested intent to remain 2. Note: objective + subjective elements c. Test established in White v Tennant (WV 1888) i. Family farm extends over WV/PA borders; husband went to WV on same property to care for wife, planned on going back on the same day ii. H: PA law controls iii. Note: siblings still live in WV, may be favoring forum even though the court doesn’t seem to be….still is room to play d. Test maintained in Maksym v Board of Election Comm’rs of City of Chicago (BB…Rahm Emanuel Case) i. *Once a domicile is established, presumption that you retain it until you create a new domicile ii. Rejects interpretation of “actually lived” iii. Intent is unclear (including...
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...1. Will you buy a house and lot today or pay in installment of simply rent? Use time value of money. Should I Buy a Home or Just Keep Renting? Kristin Wong Should I Buy a Home or Just Keep Renting? Dear Two Cents, I’m out of debt, and I’m now saving for a down payment on a home. It’s always been my dream to be a homeowner. But lately, I read a lot of arguments against it in favor of renting. How do I know if it’s a good idea for me? Should I buy or keep renting? Sincerely, Hopeful Homeowner Dear HH, For a long time, conventional wisdom seemed to be that you grow up and buy a home because that’s just what you do. But lately, people are realizing that it isn’t always the smartest financial move. Obviously, the housing crisis has a lot to do with that—it’s made people question the standard assumption that homeownership equals financial stability. Five Things I Wish I Had Known Before I Bought a House Homeownership isn’t a good or bad idea on its own. It has everything to do with your own situation. Sometimes, buying a home is the smart thing to do; other times, it really isn’t. Whether or not it’s smart for you will depend on a few different factors. Here’s what you should keep in mind. Don’t Think of a Home as Your Main Investment Should I Buy a Home or Just Keep Renting? The biggest argument for owning a home is that it’s an “investment.” But a lot of people overestimate the return on this investment. People tend to believe that homes are appreciating assets,...
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...www.pwc.com Guide to Accounting for Variable Interest Entities 2012 This publication has been prepared for general information on matters of interest only, and does not constitute professional advice on facts and circumstances specific to any person or entity. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication. The information contained in this material was not intended or written to be used, and cannot be used, for purposes of avoiding penalties or sanctions imposed by any government or other regulatory body. PricewaterhouseCoopers LLP, its members, employees and agents shall not be responsible for any loss sustained by any person or entity who relies on this publication. The content of this publication is based on information available as of May 31, 2012. Accordingly, certain aspects of this publication may be superseded as new guidance or interpretations emerge. Financial statement preparers and other users of this publication are therefore cautioned to stay abreast of and carefully evaluate subsequent authoritative and interpretive guidance that is issued. Portions of various FASB documents included in this work, copyright © by Financial Accounting Foundation 401 Merritt 7, Norwalk, CT 06856, are reproduced by permission. Dear Clients and Friends: The...
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...ESSAY FOR SBI DESCRIPTIVE TEST CYBER CRIMES Millions of people around the world use computers and the internet every day. We all use it in school, work even at home, computers have made our lives easier it has brought so many benefits to the society but it has also brought some problems and cybercrimes with them. Today, the world is moving towards a point where everything from banking stock exchanges, are traffic control, telephones to electric power, health care, welfare and education depends on software. This exponential growth, and the increase in the capacity and accessibility of computers coupled with the decrease in cost, has brought about revolutionary changes in every aspect of human civilization, including crime. As a result, the increased capacities of information systems today come at the cost of increased vulnerability. Information technology has begun to produce criminal opportunities of a variety that the brightest criminals of yore could not even begin to dream about. The term “Cyber Crime” has nowhere been defined in any statute or Act passed or enacted by the Indian Parliament. Any criminal activity that uses a computer either as an instrumentality, target or a means for perpetuating further crimes comes within the ambit of cyber crime. It is rapidly evolving from simple e-mail mischief where offenders send obscene e-mail, to more serious offences like theft of information, e-mail bombing to crashing servers etc.There are various forms of cyber crime like...
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...Macroeconomics - The US Dollar Appreciating Versus Other Currencies Economic statistics link trade deficits to investment prospects and fiscal growth. A rise in the budget deficit of the U.S. government causes a rise in actual interest rates. Capital inflows affect such trade balances for example, if the U.S. economy offers better investment opportunities than other nations, the country’s capital flow will increase significantly. With flexible exchange system, the capital inflow tends to increase the value of the U.S dollar in correlation to other currencies. This rise in value of the dollar consequently makes U.S. exports rather less appealing to foreigners and U.S. imports become relatively less expensive; thus, net exports go down. Since 2008, the global economy has gone through significant changes influencing crosscutting growth in all the regions. However, Africa has been resilient in the face adverse challenges such as domestic conflict, worldwide headwinds, and internal supply shocks. Thus, Africa has experienced robust economical growth over the past decade. Africa’s fiscal growth has drastically increased over the past decade. This robust economic growth has seen the continent become a hub of new commercial vibrancy. Figure 1.0 below illustrates Africa’s GDP trends between the years 2001 and 2012, with projections for 2013-2014. The figure illustrates an average growth of Africa’s economic performance since the year 2001, averaging above 5%. It also approximates the...
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...GLOBAL STRATEGIC MANAGEMENT Msc19 12257354 Le Nhat Tan 5 620 words Table Content Introduction -----------------------------------------------------------------------------page 2 Analyze Intel’s vision and mission for its organization, how was it implemented…...Page 4 The alarms should Intel have identified in their strategic pursuit ---------------Page 6 What Intel should have done to compete technologically?...............................Page 7 The generic business level strategy Intel pursues today……………………….Page 8 The corporate level strategy Intel pursues today……………………………..Page 9 Intel when into a strategic alliance with Microsoft, explain what possible competitive.Advantages or disadvantage could Intel gain from this relationship…Page 10 Project Future Trends…………………………………………………….Page 13 Introduction In 1968, Intel Corporation was originated by Robert Noyce and Gordon Moore. Both of them were engineers with outstanding reputations in the field of incorporated course. They had no difficulty in getting venture funding to start up Intel. Intel announced the 4004 microprocessor in the year 1971 and in next year they increased the number to 8008. Intel had employed nearly 25,000 employees in the year 1984, but the business of their memory chip was throbbing because of the competition from Japan. In the year 2000, Intel had incorporated 70,000 employees in the year 2000. Intel appointed Craig Barrett as the Chief executive, is looking for...
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...Foreign Remittance A Case Study on Southeast Bank Ltd, Chouhatta Branch, Sylhet An Internship Report On Foreign Remittance A case study on Southeast Bank Limited, Chouhatta Branch, Sylhet SUBM ITTED TO Department of Business Administration SUPERVISED BY Najia jahura Lecturer Department of Business Administration Leading University, Sylhet Submitted By Syed azazul Haque ID: 1101010263 Dept. of Business Administration Leading University DATE of Submission 28th March 2015 LETTER OF TRANSMITTAL Date: 28th March 2015 Najia Jahura Lecturer, Business Administrtion, Leading University Subject: Submission of Internship Report Dear Madam, I am here by submitting my Internship Report, which is a part of the BBA Program curriculum. It is great achievement to work under your active supervision. This report is based on Foreign Remittance Division of Southeast Bank Limited. I have got the opportunity to work in SOUTHEAST bank limited in foreign remittance department of Chouhatta branch for twelve weeks, under the supervision of Md. Mijanur Rahman, Principal Officer. This project gave me both academic and practical exposures. First of all I learned about the organizational culture of a prominent banking organization of the country. Secondly, the project gave me the opportunity to develop a network with the corporate...
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...Duterte reveals platform of government Metro Manila (CNN Philippines) — Davao City Mayor Rodrigo Duterte and Sen. Alan Peter Cayetano were set to lay down their platform of government in a forum on Thursday (January 7) at the Plaza Independencia in Cebu City. In a press conference prior to the event, Duterte revealed some plans he had once elected as president. He said that his administration would be "left leaning" and he has a socialist principle. Duterte said that he would push for an end to the insurgency problem with communist rebels, having direct contacts with the NPA-NDF leaders such as Joma Sison. Duterte also said that he was against contractualization of laborers and would push for reforms in the income tax law which will cover more exemptions such as for those earning below P20,000 a month. The Davao chief executive also said that he would not declare martial law — unlike the "doomsday" scenario painted by his opponents. "But I tell criminals not to push me to go the extreme," Duterte warned. Duterte also specifically said that he would end the problem of illegal drugs in just three to six months into his administration. Organizers and supporters of Duterte said that it would be the first time for the tandem to lay down their platform of government. Duterte: Polls on federalism in 2 yrs DAVAO CITY—Presumptive President-elect Rodrigo Duterte projected a two-year timetable to submit to a referendum his proposal to dismantle the current presidential, unitary...
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...HOW TO ACCESS TRADE FINANCE A GUIDE FOR EXPORTING SMEs EXPORT IMPACT FOR GOOD © International Trade Centre 2009 The International Trade Centre (ITC) is the joint agency of the World Trade Organization and the United Nations. Street address: ITC, 54-56, rue de Montbrillant, 1202 Geneva, Switzerland ITC, Palais des Nations, 1211 Geneva 10, Switzerland +41-22 730 0111 +41-22 733 4439 itcreg@intracen.org http://www.intracen.org Postal address: Telephone: Fax: E-mail: Internet: HOW TO ACCESS TRADE FINANCE A GUIDE FOR EXPORTING SMEs Geneva 2009 ii ABSTRACT FOR TRADE INFORMATION SERVICES 2009 F-04.03 HOW INTERNATIONAL TRADE CENTRE (ITC) How to Access Trade Finance: A guide for exporting SMEs Geneva: ITC, 2009. x, 135 p. Guide dealing with the processes involved in obtaining finance for exporting SMEs – explains the credit process of financial institutions from pre-application to loan repayment; examines the SME sector and barriers to finance, as well as the risks in lending to the SME sector as perceived by financial institutions; addresses SMEs’ internal assessment of financial needs, determining the right financing instruments, and finding the appropriate lenders and service providers; discusses how to approach and negotiate with banks; tackles cash flow and risk management issues; includes examples of real-life business plans and loan requests; includes bibliography (p. 134). Descriptors: Trade Financing, Export Financing, Export Credit, Risk Management...
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...Chapter 1 1.0. Available Sources of Funding to Hospitality Industries Introduction: Hospitality industry in UK has got problems from securing funds through banks which is supposed to be reliable source of business funding. This fact has made it necessary to look beyond banks to assists with the growth of the business. HOSPACE 2013. Ben McClure, 2015 says “it is necessary that hospitality industry considers only financial funding that will not lead the business into future problems”. As if the industry does not utilize the money it borrows judiciously, it might affect its growth prospects. The actual funding sources for UK hospitality industries are hereby critically looked into; with pros and cons of the sources. 1.1 Sources of Funding available to Hospitality Industries: There are two main sources of funding which are generally available to hospitality industries especially chains of restaurants and hotels. These are the internal and external sources. The internal sources are those that can be sources through the business owner, borrowing from relatives and the retained earnings. Before embark in a business, there could be a saving by the owner to start and run the business with little or no risk. There is tendency to borrow fund from family and friends under mutual understanding whose repayment may not attract interests and with low risks. However, in case the business fails, it may tarnish the cordial relationship. It can as well leads to unnecessary interference...
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...US GAAP versus IFRS The basics December 2011 !@# Table of contents Introduction .....................................................................2 Financial statement presentation......................................4 Interim financial reporting ................................................6 Consolidation, joint venture accounting and equity method investees .............................................................7 Business combinations ...................................................11 Inventory .......................................................................13 Long-lived assets ...........................................................14 Intangible assets ............................................................16 Impairment of long-lived assets, goodwill and intangible assets ............................................................18 Financial instruments .....................................................20 Foreign currency matters ...............................................28 Leases ...........................................................................30 Income taxes..................................................................33 Provisions and contingencies ..........................................35 Revenue recognition.......................................................37 Share-based payments ...................................................39 Employee benefits other than share-based payments ......41 Earnings...
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...Internship report on Credit Appraisal of NCC Bank Ltd. PREPARED FOR Ms Halima Begum SeniorLecturer Department of Business Administration Leading University, Sylhet PREPARED BY: Fathema Jannath ID: 1201010750 Department of Business Administration Leading University, Sylhet Date: July 11, 2013 Credit Appraisal Of NCC Bank Ltd. LETTER OF TRANSMITTAL Date: 11th July, 2013 To The Supervisor Department of Business Administration Leading University Sylhet Subject: Submission of Internship Report Dear Madam, I am grateful to you for the submission of the report on “Credit Appraisal of NCC Bank”, Elephant Road Foreign Exchange Branch in the completion of the requirement for internship. This is an excellent opportunity for me to acquaint more closely with the organization. The association and coordination of all respective officers & staffs with me are full of exciting, re-discovering and entertainment. During the period of doing this report I have discovered and gained new & practical feelings, observations and learning. I have my utmost effort to reflect experience, skill and knowledge, which I acquired at the time of working at NCC Bank. All of my efforts will be successful if the thesis paper can serve its purpose. I have tried my best to explain everything related with the Credit Appraisal in this paper. Yours faithfully Fathema Jannath ID: 1201010750 Department of Business Administration Leading University Sylhet ...
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...US GAAP vs. IFRS The basics March 2010 Table of contents 2 5 7 8 11 13 14 16 18 20 26 28 31 33 35 38 40 42 43 44 46 47 Introduction Financial statement presentation Interim financial reporting Consolidations, joint venture accounting and equity method investees Business combinations Inventory Long-lived assets Intangible assets Impairment of long-lived assets, goodwill and intangible assets Financial instruments Foreign currency matters Leases Income taxes Provisions and contingencies Revenue recognition Share-based payments Employee benefits other than share-based payments Earnings per share Segment reporting Subsequent events Related parties Appendix — The evolution of IFRS Introduction It is not surprising that many people who follow the development of worldwide accounting standards today might be confused. Convergence is a high priority on the agendas of both the US Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) — and “convergence” is a term that suggests an elimination or coming together of differences. Yet much is still made of the many differences that exist between US GAAP as promulgated by the FASB and International Financial Reporting Standards (IFRS) as promulgated by the IASB, suggesting that the two GAAPs continue to speak languages that are worlds apart. This apparent contradiction has prompted many to ask just how different are the two sets of standards? And where differences exist, why do they exist...
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