...The Financial Accounting Standards Board, the guideline making association for sound accounting standards, has issued two guidelines influencing the charitable part. These models will have the most noteworthy effect on philanthropies in more than 20 years. The two guidelines are Financial Accounting Standard No. 116, managing commitments made & got, & Financial Accounting Standard No. 117, managing monetary articulation group. Agreeability with both models is needed for a considerable length of time completion December 31, 1995 & past, with a discretionary one year delay for little associations which are those with yearly consumptions under $1000000 & aggregate possessions short of what $5000000. The effect of FAS 116 & 117 is extensive to the point that all levels of operations at a charitable will be influenced - not only the bookkeeping office. For instance, advancement officers will need to know the accurate terms of commitments keeping in mind the end goal to accurately record them under the new norms, lawful help may be required to focus the best possible treatment for blessing trust additions & misfortunes, & machine support may be obliged to suit the new reporting prerequisites. The accompanying is an outline of the two new gauges. FAS 117 on Financial Statement Display:- A set of monetary proclamations ought to incorporate an accounting report, articulation of action, proclamation of money streams &, for intentional wellbeing & welfare...
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...habla do d e ir a Noru ega. La ma dre: So is tonte ares. Yo n o qui ero que via jéis. Voso tras no sap éis na da so bre el pa ís. El hi jo de l ve cino con oce un a chi ca que tra baja en Ver gen. No e s fác il. Del B La situ ación d e Ye sica y Ana stasio es m uy proble mática. N o tie nen tra bajo o alo jam iento en Esp aña, aun que acab an a i r a Es paña de sde Gre cia porq ue crey eron q ue ha y má s traba jo. Pe ro Esp aña n o ha y tr abajo a ca usa de la cris is econó mica. Aho ra h an bus cado trab ajo ca da dí a pe ro sin gr an éx ito. Está n desesp erado po rque no tien en di nero y tien en q ue dor mir en u n sop ortal. Yo pien so q ue ha n he cho mucha s co sas p ara sac ar trab ajo. Yes ica ha ma ndado 300 cur rículos y l o q ue es m uchos. L a ún ica co sa qu e h ay es qu e visi tar las ocu paciones a efe ctos de l os emplea dores pue den verlo s. Pued en emp ezar a estu diar tambi én. Pe ro yo cre o qu e a lo m ejo r es ca ro. E n el tex to 2 encon tramos do s chic as, Susa na y Sis sy q ue está n en Be rgen en N oru ega p ara trabaj ar. E n Ber gen limpia n y frie gan p ara gan ar din ero. Ga nan 18 eur os l a ho ra y traba jan tre s hora s al d ía. ¡E s ni siqu iera 150 eur os al me s en tota l! Ademá s de es o dic e un es pañol an ónimo qu e él trab aja cua tro o ci nco hor as pe ro sola mente re cibe s alario par a t res hor as. E s incali ficable, pe ro no sap en ha cer nad a. Lo s sind icatos noru egos ha n res uelto q ue lo s inmi grantes tien en per miso...
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...Medical Malpractice Statute of Limitations In this assignment we will cover the statute of limitations that govern medical malpractice. We will do such by identifying the statute of limitations placed on medical malpractice by Alabama and Massachusetts. We will discuss some of the similarities and differences between the two. The State of Alabama has very specific rules when it comes to the statute of limitations they impose on medical malpractice. In Alabama all actions against health-care providers must be filed within two years after the date of the injury occurred, or within six months of the date the injury was, or should have been, discovered. In no event may a suit be filed more than four years after the date of the act giving rise to the injury occurred. This limitations period applies to minors over four years of age. However, in the case of a minor under four years of age, that minor has until his or her eighth birthday to file a medical malpractice action In Massachusetts there are also certain statutes of limitations for medical malpractice that must be considered if filing a malpractice suit. All medical malpractice actions must be filed within seven years after the date of the act or omission giving rise to the injury with the exception of actiosn for a foreign object being left inside the body, in which case the limitations period begins to run when the plaintiff discovers or should have discovered the presence of the foreign object. For medical malpractice...
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...Trust Equity & Fiduciary Relationship DELAY DEFEATS EQUITY Vigilantibus non dormientibus aequitas subvenit INDEX OF AUTHORITY BIBLIOGRAPHY * Equity, Trusts and Specific Relief, B.M. Gandhi, 4th Edition, 2007 * Snell’s Principles of Equity, p. 33 * Frunk and Wagnalls Standard Hand Book. Fernald J.C, 1973 * Black’s Law Dictionary, 9th Edition, 2009 INDEX OF CASES * Allcard v Skinner (1887) 36 Ch D 145 * Lindsay Petroleum Co. v Hurd (1874) LR 5 PC * Nwakobi v Nzekwu 1964 WLR 1019 * Poole Corporation v. Moody, 1945 KB 250 * Smith v Clay 28 U.S. (3 Pet.) 411 * Ramsden v Dyson 1866) LR 1 HL 129 * Willmot v Barber (1880) 15 Ch D 96 * Prince of Wales v Collom (1916) 2 KB 193 * Forbes v Rall AIR 1925 PC 146 * Jadunath v Chandra Bhushan (1858) 6 HL Cas 633 * Union of India v Kishorilal Bablani (1999( 1 SCC 48 * Chatrabhuj v Mansukhram AIR 1925 Bom 183 * DDA v Ravindra Mohan Aggarwal (1999) 3 SCC 172 * Thakur Bai v Laxmi Chand AIR 1990 Del 223 * Mahadav v Kalekar v State Bank of Hyderabad (1990) 4 SCC 174 * Gauri Shankar Gaur v State of UP (1994) 1 SCC 92 * Ratan Chandra v Union of India 1993 Supp 4 SCC 67 * Krishna Dev v Ram Piari AIR 1964 HP 34 * Raghavan Nair v State AIR 1956 Trav. Co 77 * Tannu Singh v State of UP AIR 1992 NOC 9 * P.K. Ramchandran v State of Kerala (1997) 7 SCC 556 * Pallav Sheth v Custodian (2001) 7 SCC 549 * Tilokchand Motichand...
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...Retention of HR records Revised July 2015 What are HR records? HR records include a wide range of data relating to individuals working in an organisation, for example, pay or absence levels, hours worked and trade union agreements. This information may be stored in a variety of media such as paper files and, increasingly, on computer databases. It is important for all organisations to maintain effective systems for storing HR data, both to ensure compliance with all relevant legislation (for example in respect of the minimum wage or working time regulations) as well to support sound personnel administration and broader HR strategy. Our factsheet on human capital has more details of how employee information can help identify the sort of HR or management interventions which will drive business performance. However, as detailed below, in the UK a complex regulatory regime governs the length of time for which HR records should be stored. The legal position Legislation There is a substantial and complex amount of legislation in the EU and UK that has an impact upon the retention of personnel and other related records in those regions. Examples of legislation dealing with particular categories of records are provided in the boxes below. Access, storage, format and destruction The Data Protection Act 1998 (DPA) applies to most personnel records, whether held in paper, microform, or computerised format. Under the DPA data must not be kept any longer than is necessary for...
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...record The Disadvantages of an ADR • An ADR may not be suitable for everyone • If the ADR process is binding, the parties normally give up most court protections, including a decision by a judge or jury under formal rules of evidence and procedure, and review for legal error by an appellate court. • ADR may not be effective if it takes place before the parties have sufficient information to resolve the dispute. • The neutral may charge a fee for his or her services. If the dispute is not resolved through ADR, the parties may then have to face the usual and traditional costs, such as attorney's fees and expert fees. • Lawsuits must be brought within specified periods of time, known as Statutes of Limitations. Parties must be careful not to let a Statute of Limitation run while a dispute is in an ADR process...
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...Kaplan University Statute to the Samantha Smith Slip and Fall Case Donna Barnes PA201-06 Statute: Ind. Code Ann. § 34-51-2-7 (West 2013). The statute states that action based on fault against a defendant or defendants maybe treated as a single party. It also states that the jury is to determine the percentage of fault the claimant, of the defendant of any non-party. If the percentage of fault to the claimant is greater than fifty percent of the total fault involved in the incident that caused the injury the jury shall return a verdict for the defendant. If the percentage of fault of the claimant is not greater than fifty percent of the total, the jury shall determine the total amount of damages the claimant would be entitled to recover if contributory fault were disregarded. The jury then multiples the percentage of fault of the defendant by the amount damages determined and then enters a verdict for the claimant in the amount of the product of that multiplication. Statement of Fact: Samantha filed a complaint in trial court alleging negligence on the part of the store and is seeking damages for injuries that she suffered from the fall. The store is saying that Samantha is just as much at fault as they are. The store claims that Samantha wasn’t paying attention to where she was walking and should have been able to avoid the fall. The store also claims that Samantha was distracted by her young son. Question presented: Is Samantha just as much at fault as...
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...http://ogekazacharia.blogspot.co.uk/2015/01/notes-on-delay-defeats-equity-equity.html Limitations Act Delay defeats equity: Laches is an unreasonable delay in enforcing a right. If there is an unreasonable delay in bringing proceedings the case may be disallowed in equity. Acquiescence is where one party breaches another's rights and that party doesn't take an action against them they may not be allowed to pursue this claim at a later stage. These may be used as defences in relation to equity cases. For a defence of laches courts must decide whether the plaintiff has delayed unreasonably in bringing forth their claim and the defence of acquiescence can be used if the actions of the defendant suggest that they are not going ahead with the claim so it is reasonable for the other party to assume that there is no claim. (Nelson v Rye 1996) http://www.lawteacher.net/free-law-essays/property-trusts/the-law-of-equity.php 1= MEANING : If one sleeps upon his rights, his rights will slip away from him and therefore, the maxim has been expressed in a rather different form, shouting to the passive, otiose and slothful that : ” equity aids the vigilant and not the indolent. ” Smith vs Clay (1767) ” a court of equity has always refused its aid to stale demands, where a party has slept upon his right and acquiesced for a great length of time. ” 2= Proviso : This maxim applies only when a claim is made to equitable relief. ( Clark and chapman vs hart 1858) ...
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...0.5% the amount owed would be $7,866.60 {$5,619 + $2247.60 (5,619*0.05*8)} or could be up to a maximum of $16,857 {$5,619 + $11,238 (5,619*0.25*8)}. Also the IRS could impose an interest charge per day of 3%, as of the last interest table (interest change every 3 month). As for problem 1-47 the IRS can audit Dan tax return but they have to meet certain criteria. The IRS has a 3 year statute of limitation but there are 3 exceptions to that limitation: * The IRS has six years from the date a return is filed to audit a tax return and to assess additional tax if the taxpayer omits income that amounts to more than 25% of income that was reported on the tax return. * The IRS also has six years to audit a tax return and assess additional tax on income related to undisclosed foreign financial assets if the omitted income is more than $5,000. * The statute of limitations on audits and assessing additional tax remains open indefinitely if the taxpayer files a false or fraudulent tax return. Therefore the IRS can audit Dan 2010 tax return because it falls within the 3 year limitation. The IRS can also audit Dan 2008 because he failed to report $40,00 of income and that is more than 25% of his income in 2008( income of $60000*.25= $15,000) as for the 2003 tax return...
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...SAP NetWeaver BI – Integrated Planning IM256 Exercises / Solutions MARC BERNARD, SAP LABS, LLC. KAREN COMER, SAP LABS, LLC. HARTMUT KÖRNER, SAP AG CLAUDIA PHILIPP, SAP AG INGO RAASCH, SAP AG Im256 EXERCISE 1: PLANNING IN A BEX ANALYZER WORKBOOK 1. Open BEx Analyzer Open BEx Analyzer as stated by the instructor. Go to the menu “Tools” ( Macro ( Security ->Trusted Publishers and mark “Trust access to Visual Basic objects”. 2. Open Workbook Click on “Open Workbook “. Connect to the system as stated by the instructor. Choose role "PM_BI70" from the pop up. Then choose folder "BEx Analyzer". Open here workbook "TechEd IM256 Sales Planning". [pic] 3. You have accessed the Sales Planning Workbook. You have accessed the Sales Planning Workbook. The Global Sales Manager has to plan the Sales figures for each country and the country managers plans for the different distribution channels within a country. At the moment you are in the initial status of the workbook. [pic] 4. This is a query view with 'Country' and the deviation between plan and actual data. This is a query view with 'Country' and the deviation between plan and actual data. The planning starts with -100% because there is no plan data yet. In this case -100% is displayed as (100)% [pic] 5. This is another query view with 'Distribution Channel' and 'Percentage Share Total Revenue (Plan) This query view displays the 'Percentage Share Total Revenue (Plan)'...
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...Detrimental Reliance Detrimental Reliance occurs when someone takes action or fails to take action because of what appeared to be a promise made by another individual, without knowing if true or untrue. It is very similar to Promissory Estoppel in that the other party is "estopped" or legally prevented from denying liability, even though no formal contract was formed, because of its promise. An estoppel by representation [of fact] will arise between A and B if the following elements are made out. First, A makes a false representation of fact to B or to a group of which B was a member. [It is not necessary to demonstrate A knew that the representation was untrue.] Second, in making the representation, A intended or [in the alternatively,] knew that it was likely to be acted upon. Third, B, believing the representation, acts to its detriment in reliance on the representation. [It must have been reasonable to rely on the representation.] Fourth, A subsequently seeks to deny the truth of the representation. Fifth, no defense to the estoppel can be raised by A. (The Law of Waiver, Variation and Estoppel) Section 90 of the Restatement (Second) of the Law of Contracts reads, “Promise Reasonably Inducing Action or Forbearance: A promise which the promisor should reasonably expect to induce action or forbearance on the part of the promisee or a third person and which does induce such action or forbearance is binding if injustice can be avoided only by enforcement of the promise...
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...The "Business Discussions" section's Question 1 on Page 117 How does discovery work? During discovery both the plaintiff and the defendant are called on to produce facts that are impertinent to the case. The lest expensive way to do this is through interrogatories in which the opposing party is given a series of questions to answer to the best of their knowledge. A more expensive way is when witnesses to the case are called in for a deposition and asked question to which that have to answer orally. Also, either party may ask for particular documents to be produced such as, warranties, contracts, receipts, etc., called request for production of documents. After one or all of these methods are used one of the parties may have a request for an admission to eliminate certain issues in the dispute and possibly come to an agreement that will avoid the case going to court. Can you be required to testify twice in a deposition and at trial? Yes a person can be required to testify twice in a deposition and at trial as long as the testimony they are given is not a repeat of what was already offered. Should you shred all documents you have a bout the case? You know that some of the documents will not put the firm in the best light. No, you should never shred any evidence. You should offer up any documents that is relevant to the case. You wonder what will happen at trial. Will it be like what you have seen on TV or in the movies? Real life court will be nothing...
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...1. CITATION OF THE CASE Name: Tan Peng Quee v Shirley Kathreyn Yap. Feb. 22, 2012. C J Siew (S Y Chew with him) (Douglas Yee) Page 314 2. FACTS OF THE CASE The salient facts of the plaintiffs claim, as set out in her written submission is as follows: (a) The plaintiff went into a partnership named Eres Tu No. 2 Stable CET2") with two other partners namely a horse trainer named Malcolm and the defendant, who was Malcolm's nominee. This partnership was registered with the Malayan Racing Association ("MRA") which is the controlling body of Horse Racing in the Turf Clubs in Malaysia and Singapore; (b) The defendant was registered as the manager of ET2 with MRA and in such capacity; she received winnings won by ET2 horses during the period of 1994-2003; (c) Over the years, the plaintiff on a few occasions received from the defendant his 1/3 share of horses' winnings; (d) The partnership was dissolved in 2005. However, it was only sometime in 2009 that the plaintiff learnt from Malcolm that Malcolm had just found out that the defendant had collected about RM1,782,965.00 and that she had fraudulently concealed the truth of the matter and converted to her use all winnings received by her on trust for all the partners and which she had retained without accounting to all the partners; The defendant contends as follows: (i) The date of commencement of the plaintiff's cause of action must be the dates on which the plaintiff alleged that the defendant had failed to account and in...
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...SAP Solution Brief SAP Technology SAP HANA Objectives Solution Benefits Quick Facts SAP HANA® – An In-Memory Data Platform for Real-Time Business Objectives Solution Benefits Quick Facts Fast, broad, and meaningful insight at your service Fast, broad, and meaningful insight at your service Real-time analytics No matter what business you’re in, your success may depend on one thing: insight. Not just insight gleaned from standardized reports and data, but insight gleaned from data across your entire enterprise – data that you can use the very second it’s created to help your business thrive. That’s the power of real-time business insight – and that’s the power of the SAP HANA® platform Historically, real-time business insight has not been possible because separate analytical and transaction databases require that numerous complex data models have to be built in order to make data meaningful to business users. There are also scale limitations, as large data sets from different sources in the company can’t be used simultaneously to provide meaningful and instant answers to complex questions. SAP HANA breaks traditional database barriers to simplify IT landscapes, eliminating data preparation, preaggregation, and tuning. You can instantly access huge volumes of structured and unstructured data, including text data, from different sources. SAP HANA is a completely reimagined platform for real-time business. It transforms business by streamlining transactions...
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...TRANSPORTATION MANAGEMENT SYSTEM Before the explain transportation management system (TMS), its functions and relationship with logistics; it is better to explain what is transportation and why transportation is important for logistics. Business logistics include material management and physical distribution. Material management is movement and storage of materials into company, and physical distribution refers to storage of finished products and movement to the customers. Basically logistics’ definition show that the logistics and movement of materials/ products relations. Also, other important term is transportation, it can be defined as the physical movement of goods, or people from one place to another. All these definitions prove that transportation is the important part of logistics. For the businesses transportation and transportation management is one of the key term because transportation costs are the approximately 50 percent of firm’s total logistics’ costs. Successful business logistics operation depends on successful transportation management. With the developing technologies transportation management has become faster and efficient with the transportation management systems. A Transportation Management System is software which helps to businesses to control process of orders, loads, following and tracking shipments, auditing and payments. Also, TMS helps to manage the supply chain, particularly coordinating and optimizing the movement of products and materials...
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