...Desde los inicios de este año 2014 entro en vigor el paquete económico que incluyen varias reformas a diferentes leyes que norman la forma en que debemos contribuir al gasto público, como respectivo mexicanos, esto pudo ser posible gracias a la alianza de votos de los diputados pertenecientes a los partidos políticos del PRI , PRD, Nueva Alianza y El Partido Verde Ecologista de México los cuales logran aprobar la reforma que proponía el presidente Enrique Peña Nieto, haciéndole algunos cambios de la original propuesta “Reforma Hacendaria”. “A continuación en este ensayo les presentare algunos de los puntos clave que tienes mayor repercusión y q hay que tomarse en cuenta de esta Reforma Fiscal. • Eliminación del I.D.E y el I.E.T.U • Tasa del 16% en I.V.A en la región fronteriza • Desaparece el régimen de Pequeños Contribuyentes, quienes pagaran el I.V.A. • Nace el Régimen de Incorporación fiscal para personas físicas con actividad empresarial e ingresos menores a 2 millones de pesos. • Se limita la deducción de previsión social para los patrones en un 47% • Los Dividendos tendrán un pago de I.S.R. definitivo del 10% a partir de 2014. • Baja el tope de inversión en automóviles de $ 175,000 a $ 130,000. • No habrá opción de deducción inmediata por inversiones en activos fijos. • Los ingresos por ganancias en bolsa pagarán una tasa del I.S.R. del 10%. • Desparece el Régimen Simplificado y se crean capítulos especiales para agricultores, ganaderos y...
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...los Estados Unidos y la de España, se puede ver muchas diferencias. La cultura esta formado por muchas cosas que incluye la clima, la geografía y la historia de la gente de una región. Aunque hay muchas diferencias entre los dos países, una gran diferencia entre los dos es la religión. En España, la mayoría de la gente que practican el cristianismo, practican el catolicismo, una tendencia que tiene sus raíces en los conflictos de la reforma y la contra-reforma. Sin embargo, en los Estados Unidos, la mayoría de la gente que practican el cristianismo, practican una forma de protestantismo. Aunque esta diferencia no parece ser tan grande, en realidad, la diferencia entre los dos religiones han conformado dos culturas completamente distintas. Para entender la diferencia entre de las religiones de los dos países, hay que viajar atrás 500 anos al siglo XVI. En este siglo, había una reforma en que muchos cristianos se rebelaron contra los costumbres y tradiciones de la iglesia católica. Si alguien quiere comprender la Iglesia Protestante y la Reforma, hay que entender un reclamo principal que hace la iglesia católica; esto es la de la sucesión apostólica. Esta doctrina dice que la iglesia católica es la única autoridad sobre todas las otras iglesias y que esta autoridad vine de la creencia que los Papas de la iglesia católica son parte de una ascendencia que tiene una línea directa al apóstol Pedro. Mas, ellos creen que no hay ninguna diferencia entre lo que dice el Papa y todos...
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...qwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmrtyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmrtyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmrtyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmqwertyuiopasdfghjklzxcvbnmrtyuiopasdfghjklzxcvbnmqwer...
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...República y los documentos acerca de la transformación social. 1.- ¿Qué paso entre 1967 y 1911? R.- El gobierno republicano vence al imperio de Maximiliano en 1867, iniciando un nuevo periodo histórico que duro hasta 1911. Este periodo se divide en 2 sub-periodos: * La Republica Restaurada de 1867 a 1875. * El Porfiriato, nombrado así por Daniel Cosio Villegas que duro de 1876 a 1911. 2.- ¿Cuáles fueron las reformas para restablecer la constitución de 1857 y darle más fuerza al poder ejecutivo? * Restablecimiento del senado * Imponer el veto del ejecutivo sobre proyectos de ley. * Autorizar a los ministros a contestar, en escrito, las preguntas del Congreso para mantener un record de los asuntos tratados. * Limitar las facultades de la Comisión Permanente para convocar a sesiones extraordinarias del Congreso. * Variar la forma en que el Presidente podía ser sustituido en ausencia también del Presidente de la SCJN. * Devolver la facultad al clero de ser electos diputados y de gozar en sus derechos cívicos. Las reformas no prosperaron porque implicaba un cambio a la constitución, símbolo del triunfo liberal, como por la manera en que debían votarse. 3.- ¿Cuáles son los puntos a destacar dentro de la administración de Benito Juárez (1872-1876)? * Juárez se enfrento a Díaz en elecciones, donde los resultados le dieron un triunfo contundente. * El grupo porfirista, cada vez más importante en el Congreso, se oponía a todas las medidas...
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...Some pros and cons involving today’s debate about the policies: Pros include: The no child left behind act. This is where no child is left behind for their education. Each child is given the right for further education help and is given an opportunity for success for their future using the available programs that’s proven to work. Only 1 percent is not required to take a test which is the children who cannot speak fluent English. A test children must take is standardized by the state and is also known as the “teaching the test”. This test not only proves what each child does not know but what the teacher’s must focus on in order to make the children become successful for their further education learning’s. The national school lunch program. This is a program where it was very important for low income families. I believe this was a very good idea. “At the President's direction, the Food and Nutrition Service was created as a new agency within the Department of Agriculture exclusively to administer Federal food programs, including the school lunch program, and other agencies involved were directed to coordinate their activities with those of the Department of Agriculture” (Gunderson, 2013). Children with the proper food in their stomachs will help them live better and grasp what they learn every day in school. It keeps them away from being sick and missing days of school and this program helps them stay focused with full attention using their brain. Cons include: The no child left...
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...A New House-Economy Checkpoint Chante Yokley XECO/212 December 11, 2011 John McGee A New House-Economy The FED impacts national fiscal policies through interest rates, which impacts the demand in the housing market (Mankiw, N. G., 2007, p. 657). The Department of Treasury introduced a refinancing program that allows consumers to refinance mortgages to take advantage of lower interest rates. The Fiscal Policy impacts prime lending rates, which are the determining factor in consumer borrowing. The higher lending rates mean a higher price paid for a new home. As rates increase, demand decreases causing a decline in the housing market and an overall lag in the economy. A contractionary fiscal policy would provide a short-term decrease in the money supply but would provide lower inflation in the long-run, reducing lending rates and increasing the aggregate demand in the housing market (Mankiw, N. G., 2007, p. 778, pp. 5). The strength of the economy would create an increase in marginal benefits, exceeding marginal costs by strengthening home owner’s equity. The government offers programs and tax incentives (deductions) that subsidize home ownership, making it affordable to be a homeowner. One in particular is the Mortgage Interest Deduction (MID), a popular tax break for middle to higher class citizens; research shows that the beneficiaries from the MID are in these societal classes (Stansel, Dean & Randazzo, Anthony, 2011, executive summary, p. 6). There...
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...Effective Date, Transition Method, and Transition Disclosures 40. The Task Force affirmed as a consensus that this Issue shall be applied on a prospective basis for revenue arrangements entered into or materially modified in fiscal years beginning on or after June 15, 2010, with earlier application permitted. However, if a vendor elects earlier application and the period of adoption is not the first reporting period in the vendor's fiscal year, the guidance in this Issue must be applied through retrospective application from the beginning of the vendor's fiscal year. The vendor must disclose the effect of the change to those previously reported periods in the year of adoption. 41. The Task Force also reached a consensus to provide entities with the option of applying this Issue on a retrospective basis in accordance with the guidance in paragraphs 25010459 and 4510 on the presentation of accounting changes and error corrections. Task Force members observed that the guidance in Subtopic 25010 does not permit retrospective application of a new accounting principle to a prior period if it is impracticable to apply it retrospectively to that period. 42. The Task Force reached a consensus on the transition disclosure requirements that an entity shall disclose information that enables users to understand the effect of the change in accounting principle on revenue trends. To satisfy that objective, an entity is required at a minimum to disclose qualitative information...
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...website provides critical information and challenges that the world faces including annual reports, value creation, high performing organizations and human capital. The source gives helpful updates with stock prices rather they have increased or decreased. There is research incorporated with insights captured through extensive work and feedback which is also shown in order for the businesses to make the right decisions. This week was a bit confusing to me trying to figure the difference between the Keynesian and classical economics but, I have come to a conclusion that some believe paying with taxes is the better way to go. Others say it's best to adjust government spending levels but, taxes and government spending are both Keynesian fiscal policy tools to manage the economy and if it’s done in the right way, both can have the same results in the end. In addition, they accomplish those results in different ways. So Keynesian is the man behind aggregate demand and aggregate supply including an understanding how they inter-relate and can be used to manage the economy. References This is a hanging indent. To keep the hanging indent format, simply delete this line of text using the backspace key, and replace the information with your reference...
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...Form 10-K 1 of 56 http://www.sec.gov/Archives/edgar/data/1046501/000104596903000752... 10-K 1 d10k.htm FORM 10-K SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K (Mark One) x Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the Fiscal Year Ended December 29, 2002 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 0-25721 BUCA, INC. (Exact name of registrant as specified in its charter) Minnesota 41-1802364 (State or other jurisdiction of incorporation or organization) (I.R.S. employer identification no.) 1300 Nicollet Mall, Suite 5003 Minneapolis, Minnesota 55403 (Address of principal executive offices) (Zip code) (612) 288-2382 (Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: None Securities registered pursuant to Section 12(g) of the Act: common stock, par value $.01 per share. Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes x No ¨ Indicate by check mark if disclosure of delinquent filers pursuant...
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...One mission: 2013 Annual Report A history of delivering strong results More than Approximately Approximately 10,700 retail units operated in 27 countries 245M customers served weekly in our stores in 27 countries 75 % of U.S. store operations management joined Walmart as hourly associates Increase of Increase of More than 59% in earnings per share(1) (1) Data reflects five-year period from fiscal 2009 through 2013. 123% in free cash flow(1)(2) $ 60B returned to shareholders through dividends and share repurchases(1) (2) Free cash flow is a non-GAAP measure. Net cash provided by operating activities of continuing operations is the closest GAAP measure to free cash flow. Reconciliations and other information regarding free cash flow and its closest GAAP measure can be found in the Management’s Discussion and Analysis of Financial Condition and Results of Operations included in this Annual Report and on our website at www.stock.walmart.com. About the cover: Regardless of the market where we operate, the retail format or the website, Walmart serves customers with one core mission: to help people save money so they can live better. To learn more about Walmart’s business strategies and company mission, please visit our electronic report at www.stock.walmart.com. You’ll hear from management, associates and customers about our business. Many of Walmart’s most innovative ideas originate from the insights of associates across...
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...The Business Environment James D Perkins Dr. Marcus Crawford Business 100 January 27, 2012 Abstract Businesses are the main provider of jobs in a capitalist economy and the primary reason for economic growth. The definition of business is any activity that provides good and services in an effort to earn a profit. Businesses in the economy drive up the standard of living and overall quality of life for humans. These businesses produce the products we enjoy and in turn create jobs people need. The major difference between profit and nonprofit businesses is the main goal of profit organizations is to generate a profit for the owners and nonprofit is to use their surplus of funds to advance the goals of the organization. Fiscal policy and monetary policy refer to the efforts to shape the health of the economy. Direct investment and foreign outsourcing are the two key components in deciding which direction to expand a business global. U.S. based company Apple boosts huge profits, but has lost touch with the social obligation it has to Americans by sending all jobs overseas. Businesses are the main provider of jobs in a capitalist economy and the primary reason for economic growth. The definition of business is “any activity that provides good and services in an effort to earn a profit” (Kelly 2012). Most everything in the world related to economy is business. Agriculture, manufacturing, retail, health care, and even our government is business related. Let’s...
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...so, what elements of the arrangement would qualify for, and be accounted as, separate units of accounting? • Yes, it is a multiple element arrangement since it is a sales arrangement that involves delivery of multiple products and services over extended period of time. • The following would quality for separate units of accounting: a. Equipment b. Installation c. Maintenance & Support 2. If the arrangement consists of more than one unit of accounting, how should the arrangement fee be allocated between the separate units of accounting? Assume Manini early adopted the provisions of EITF Issue No. 00-21, Revenue Arrangements With Multiple Deliverables. How much revenue, if any, should be recognized in the fiscal year ended February 28, 2003 and 2004, respectively? • In 2003, revenue recognized = $50,000 + $150,000 + $300,000 for equipment. • In 2004, revenue recognized = $500,000 for installation services. In 2004, revenue recognized = $50,000 for maintenance and support services. 3. How would your responses to Issues 1 and 2 change, if the customer had a specific right of return such that the customer may receive a refund of amounts paid upon contract signing, delivery of test data, and delivery of equipment, if Manini fails to complete the installation process? • If specific right of return exists in contract as described in question above, the following would quality for separate units of accounting: a. Equipment...
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...Interoffice Memo Vibert Jacob South University Business Communications | BUS2023 XA Instructor: Robert Dunoskovic March 9, 2014 To: All Employees From: Albertina Sindaha, Operations Manager Date: 03-07-2014 Re.: Cleanup I am obligated to express concern about how we at H&R Brokerage Firm handle matter related to the work area cleanup on Friday which did not get done. Some of you cleanup your desk but the common area still remain unclean. As you all know, the common area is used by all, so this coming Friday we will all try this again. In the fiscal year budget there was not much funds allocated custodial maintenance. With that being said if everyone would clean up after himself or herself it would make things a lot more easer for everyone. The targeted areas to be cleaned are as follows: 1. The copy machine area:- We should make sure that the waste baskets are empted out. Also make sure that supplies are neatly organized on the shelves. 2. The lunch room:- Counters need to be wipe down after use The refrigerator need to also be kept clean any food item left in there over the weekend should be thrown out on Monday morning. The sinks and coffee machine should also be wiped down after every use. And last but not least the office shelves should be reorganized at the end of every work day. I don’t to implement a cleaning schedule but would like for everyone to come together as a team and work together in the keeping...
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...ECO 151 Robin Turner September 10, 2013 Virginia GDP Virginia GDP was ranked 40th in the nation back in 2012. In 1997 Virginia’s GDP was 210.97 billion, and by 2012 it had risen to over 400 billion. From Richmond down to Lee County southwest includes military installations, cattle, tobacco and peanut farming in Southside Virginia. Tomatoes recently surpassed soy as the most profitable crop in Virginia. However, income statistics showed mixed results in FY 2012. Personal income increased by more then 4.0 percent. Wages and salaries, which accounted for 55 percent of total personal income in fiscal year 2012, grew 2.6 percent, lagging the forecast of 3.3 percent growth. Net transfer payments rose 11.2 percent, far ahead of the forecast of 5.8 percent growth. Proprietor's income, and supplements towages and salaries were below forecast in FY2012. Northern Virginia, which is comprised of professional and business services sector, added 7,900 new jobs in FY 2012. This area also represents 36 percent of all jobs within the state. And not to be lift behind is the government jobs, which led all sector of the state economy, contributed over $73 billion in economic development. Also, the shipbuilding industry adds heavily to Virginia’s GDP. They employ over 26,000 Virginians, which accounts for 1.3 percent annually from the industry. Virginia, California, Louisiana, Texas and Mississippi are among the top five states that account for 62 percent of all private employment in the...
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...Introduction Cisco is a worldwide leader in networking that transforms how people connect, communicate and collaborate. For the year 2012, Cisco reported its fourth quarter and fiscal year results for the period which ended on July 28, 2012 with net sales of $11.7 billion. Cisco was incorporated in December 1984 in California. Cisco’s stock ticker is CSCO. The stock was added to the Dow Jones Industrial Average on June 8, 2009, and is also included in the S&P 500 Index, the Russell 1000 Index, NASDAQ 100 Index and the Russell 1000 Growth Stock Index. Cisco headquarters are located at: 170 West Tasman Dr. SAN JOSE, CA 95134-1706 United States +1-408-526-4000 (Phone) Executive Compensation Compensation for executives consists of three parts including the base salary, variable cash incentive awards, and long term equity based incentive awards. As the chart below displays, the base salary for John Chambers is set at $ 375,000 which is well below the 25th percentile and has remained unchanged since FY 2008. Cisco establishes base salaries at the beginning of the fiscal year based on the performance of the previous year. Performance measure and goals for determining annual cash incentive awards for the executives are pre-established in Code Section 162. The pre-established goals are established based on Cisco’s accomplishment of the financial performance goals, customer satisfaction criteria, and the individual executive’s contribution. Bonuses for all executive officers excluding...
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