...partnership, it is necessary to consider these issues up front; including how to divide profits, how to resolve disagreements, and if necessary, how to dissolve the partnership. Many partnerships do not need upfront agreements, but it is quite risky to operate without one (SBA, "Partnership"). When forming a Partnership, it is most important to register your business with the state the business will be conducted in. You also need to decide on a business name. Once the business is registered, the business needs to obtain licenses and any required permits. The license and permit required can affect the type of partnership that is formed (SBA, "Partnership"). The three different types of partnerships include: General Partnership, Limited Partnerships and Joint Ventures. General Partnerships mean that all profits, liabilities, and the duties of management are divided equally between the parties involved. A Limited Partnership is a bit more complex. Limited Partnerships allow each partner to have limited liability as well as limited input with regard to management of the business. Each of these limits is determined by what percentage each partner has. A Joint Venture functions only for a limited period of time (SBA, "Partnership"). Partnerships have advantages and disadvantages. Partnerships tend to...
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...Introduction The IMF is an intergovernmental institution established by an international treaty in 1945 to create a framework for international economic cooperation focusing on balance of payment problems and the stability of currencies. IMF headquarters is in Washington D.C, U.S.A History / establishment of IMF: IMF was founded on 27th December, 1945. During the closing years of world war second, different countries realized that there must be a common International Forum for achieving economy cooperation, promoting International Trade and providing help to needy nations during emergency. So IMF was formed for this purpose. World War Second has its adverse effect on global economy. To remedy the situation, an international monetary conference was convened in 1944, at Bretton Woods in America. It was attended by the representatives of 44 countries. It was decided in this Conference to set up IMF for the economic development of all countries. Problems: Three main problems are: ▪ Economic order and piece ▪ Reconstruction of economies ▪ Stable world piece Role: The IMF was intended to play two major roles in the Bretton Woods System: o The fund should discourage aggressive exchange rate behavior by members and help them manage their balance of payments efficiently; o The fund was given resources to lend international reserves to countries with balance of payments difficulties. Purposes/ objectives The purposes...
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...FRM/EDPD/112 CARIBBEAN CARIBBEAN SECONDARY EDUCATION CERTIFICATE® EXAMINATIONS COUNCIL INSTRUCTIONS TO SCHOOLS ON THE SBA LABORATORY EXERCISES, WRITTEN AND PRACTICAL COMPONENTS FOR INDUSTRIAL TECHNOLOGY AND INDUSTRIAL ARTS THE PRACTICAL COMPONENT 1. The laboratory exercises and practical projects in Building Technology, Electrical and Electronic Technology and Mechanical Engineering Technology are marked by a visiting examiner (Moderator) appointed by the Council. No Moderator is permitted to mark the work of students he has prepared for the examinations. The Moderator will visit each school twice during the final year. On the first visit he/she will assess the process of constructing the practical project/laboratory exercise of EACH student or group of students. On the final visit he/she will reassess the completed project work (product) of a sample of FIVE students already marked by the teacher. Note: • The Moderator selects the sample based on the total SBA scores awarded by the teacher. To facilitate this, the teacher must make a copy of his/her assessment on the Candidate’s Record Sheet available to the Moderator. The Moderator has the option of requesting additional assignments for reassessment, if needed. 2. 3 • If the number of students scheduled for the laboratory session is larger than can be accommodated at one session, the Assessor may divide them into two or more groups. In such circumstances the second group...
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...text field entitled “Additional Information on Eligibility” for Additional Information on Eligibility Eligibility Explanation: Only private, 501(c)- certified non-profit organizations that are currently in SBA’s WBC program that will have successfully completed an Initial 5year WBC project by September 29, 2014 or those centers that will have successfully completed a 3-year Renewal WBC project by September 29, 2014, will be considered. Agency Name: Award Information Small Business Administration Cost Sharing or Matching Requirement: Yes Expected Number of Awards: Estimated Total Program Funding Award Ceiling: Award Floor: 37 125882 125882 0 Funding Opportunity Text Description: The U.S. Small Business Administration (SBA) has issued Program Announcement No. OWBO-2014-02 to invite private, 501(c)- certified non-profit organizations that are currently in SBA’s WBC program that will have successfully completed an Initial 5-year WBC project by September 29, 2014 or those centers that will have successfully completed a 3-year Renewal WBC project by September 29, 2014, the opportunity to apply for...
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...Memorandum To:! From:! Date:! ! ! ! Subject:! Case 3.3 — The Anonymous caller! INTRODUCTION: The purpose of this memo is to provide guidance to the anonymous caller, examine issues related to aggressive accounting and financial statement fraud, and provide descriptions of the conditions within the fraud triangle. In providing guidance to the Anonymous caller, we will compare the risks between resigning immediately and staying with the current company. Further, we will discuss other sources of advice for the caller, including legal advice and the State Board of Accountancy. In examining aggressive accounting and financial statement fraud: we will discuss the prevalence of such acts, the pressures put on accountants to perform such acts, and how to determine whether these acts are in accordance with GAAP. The conditions within the fraud triangle are: an incentive to engage in fraud, an opportunity to commit fraud, and an attitude to rationalize the conduct of fraud. We will describe the conditions that existed in the case of the anonymous caller. THE ANONYMOUS CALLER: In this situation, the anonymous caller has recently started working for a small, privatelyheld company and the executives of the company are giving their bank potentially fraudulent financial statements in order to extend their line of credit. The first action the caller should make is to meet with the executives again. The executives have no accounting background, and may not be aware of the considerable risks...
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...3 FILES SHOULD BE SENT TO ME – Three Attachments 1. Name in Subject of email – Your First Name and Last Name – OA SBA e.g. Mary Jones – OA SBA 2. Email to Ms Bradley – nbradley@sca.edu.bz and nelb@btl.net 3. File 1 – Name of File: Your First Name and Last Name – Cover Page e.g. Mary Jones – Cover Page (NO HEADER) (Make sure you change the topic to: An investigation into the extent of the importance, duties and responsibilities, equipment and forms used in Records Management and Sales 4. File 2 – Name of File – Your First Name and Last Name – Table of Content e.g. Mary Jones – Table of Content a. You should insert a header with Your Name, 040013, BELIZE e.g. Mary Jones 040013 BELIZE b. Make sure you change the following heading: Functions of Records Management and Sales Forms Used in Records Management and Sales Equipment Used in Records Management and Sales 5. File 3 – Name of File: Your First Name and Last Name – Numbers e.g. Mary Jones – Table of Content a. You should insert a header with Your Name, 040013, BELIZE e.g. Mary Jones 040013 BELIZE b. Insert Page Number c. ALL HEADINGS – should be same font size, style and color d. Other than headings – all other information should be in times new roman, 12, black e. Should be in DOUBLE-LINE SPACING except...
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...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Secondary Education Certificate CSEC AGRICULTURAL SCIENCE SYLLABUS Effective for examinations from May/June 2008 CXC 07/G/SYLL 06 Published by the Caribbean Examinations Council © 2010, Caribbean Examinations Council All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher. Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica, W.I. Telephone: (876) 630-5200 Facsimile Number: (876) 967-4972 E-mail address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2006, by Caribbean Examinations Council The Garrison, St Michael BB11158, Barbados CXC 07/G/SYLL 06 Content RATIONALE ........................................................................................................................................... 1 AIMS ........................................................................................................................................................ 1 CAREER CHOICES ............................................................................................................................... 2 SUGGESTED RESOURCES ...............................................................................................
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...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Secondary Education Certificate CSEC ® PRINCIPLES OF BUSINESS SYLLABUS Effective for examinations from May/June 2008 Including 2009 amendments CXC 08/G/SYLL 06 Published by the Caribbean Examinations Council. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form, or by any means electronic, photocopying, recording or otherwise without prior permission of the author or publisher. Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica, W.I. Telephone: (876) 630-5200 Facsimile Number: (876) 967-4972 E-mail address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2006, by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados CXC 08/G/SYLL 06 2 Contents RATIONALE...........................................................................................................................................................1 AIMS ........................................................................................................................................................................1 GENERAL OBJECTIVES ......................................................................................................................................2 SKILLS AND ABILLITIES TO BE ASSESSED ........................
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...Table of content Introduction Description of business Justification of location Selection of appropriate labor Sources of fixed and working capital Role of the entrepreneur Type of production Levels of production Quality control measures Use of technology Linkages Potential for growth Government regulations Ethical issues Bibliography Introduction The SBA will be on the topic of production, the production will be a sole trader business which is a haberdashery. The SBA will have all answers required to the questions, so then it will give all information about the business. The research was properly done and will tell the establishments about the business also its description, location, selection of appropriate labor, fixed/working capital, role of entrepreneur, Type of production quality control measure, Use of technology, linkages, government regulations and ethical issues all revolving and pertaining to the establishment. Description of the business A haberdashery business will be established by the name of ‘Kash Haberdashery’. The manager of the soul trader business will be Mr. Campbell. The business will supply persons with sewing tools, cottons, towels, kitchen and bedroom sets etc. The objectives of ‘kash haberdashery’ will be to provide top of the line products from good sources, affordable. Best qualities and comfortable settings, affordable for all class. Justification of location ...
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...Single Parent Household are not meeting promotional requirement” Acknowledgement I would like to thank the Almighty God for giving me strength, guidance and his assistance in my time of need. Without God, I could not finish this SBA. I would like to thank My Social Studies teacher, Mrs. Nadia Caliz for taking time out to assist me. Her assistance was an asset in conducting my SBA. I would like to thank my parents, Gem’s Photo and Ivory Joseph for helping me with the printing of questionnaires. Additionally, I would also like to extend a big thank you to Casilda Sho for her assistance and to all those who took time out to answer my questionnaires. Introduction Ecumenical is a secondary institution that is situated in Dangriga Town, Stann Creek District. This institution is the best in the south. Presently Ecumenical High School has a population of 920 students. Approximately 250 of these students come from a single parent household. Meaning, only one parent presides in the household. Statistics at the school is showing a total of 110 students from this family structure not meeting promotional requirement. In order for a student to meet promotional requirement he or she must have a GPA of 2.0 and above, fail no less than three compulsory subjects, pass both English and Math, and one of their majors. Statement of the problem Why do teenagers between the ages of twelve to eighteen years (12-18) at Ecumenical, coming from a Single Parent household do not meet promotional...
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...Making Sense of Small Business Set-Asides in Government Contracting From the Viewpoint of a Contract Specialist with the Department of Veterans Affairs As a new contract specialist in the federal government, one of the first concepts we learn is full and open competition. Full and open competition is one of the fundamental principles of federal contracting. Healthy competition is the lifeblood of commerce. It promotes innovation, quality and savings. Contracting officers (COs) are required by law to procure supplies and services on a competitive basis. In 1984, the Competition in Contracting Act (CICA) was passed and introduced the phrase full and open competition into the world of government contracting (Nash, Schooner, O’Brien-DeBakey, Edwards 111). CICA requires that contracts be competed as full and open so as to allow any qualified company to submit an offer ((Blogger). This principle is echoed in section 13.104 of the Federal Acquisition Regulation (FAR). It states that the CO must promote competition to the maximum extent practicable to obtain supplies and services from the source whose offer is the most advantageous to the Government (Federal Acquisition Regulation “FAR” 322). While FAR part 6 implements CICA and addresses competition requirements it must be noted that there are three levels: full and open competition; full and open competition after exclusion...
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...Financial Management for a Small Business Participant Guide Table of Contents Welcome ................................................................................................................................................................................. 3 What Do You Know? Financial Management for a Small Business ................................................................................ 4 Pre-Test .................................................................................................................................................................................. 5 Benefits of Financial Management ...................................................................................................................................... 7 Budgeting ............................................................................................................................................................................... 7 Discussion Point #1: Budgeting............................................................................................................................................ 7 Bookkeeping .......................................................................................................................................................................... 8 Cash Flow ................................................................................................................................................................................
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...Small Business Introduction “Ensuring small businesses can thrive is about more than economic success. It’s also about who we are as a people. It’s about a nation where anybody who’s got a good idea and a willingness to work hard can succeed. That’s the central promise of America.” “Small businesses are leaders in innovation and drivers of the economy. Small businesses hold more patents than all of the nation’s universities and largest corporations combined, and create two thirds of all private sector jobs, employing half of all working Americans. The Federal government is the largest buyer in the world, spending over $500 billion each year. For the Federal government contracting with small businesses is common sense. Small businesses get the revenue they need to create jobs and drive the economy forward, and federal agencies get the creativity, innovation, and technical expertise of small businesses to help accomplish their mission. When small businesses are excluded from federal contracts, the Federal government, American taxpayers, and the nation’s economy lose out.” Interagency Task Force on Federal Contracting Opportunities for Small Business Objectives • Identify the elements of the Department of Defense (DoD) Small Business Program for defense acquisitions to include the overall policy and regulations, small business goals, small business size standards, non-manufacturer rule, and North American Industrial Classification System (NAICS) codes. • Identify...
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...Implementing a New Business Structure at Acme Fireworks Timothy Taylor BUS311 Business Law I Beverly Rudnick September 28, 2015 Implementing a New Business Structure at Acme Fireworks As the operational needs of a business change, the business must change with it. During expansion, it must evaluate its position and its future potential and make decisions as to the structure and operations of the company, current and future obligations, its risks, the kind of workforce that is necessary, and how to implement this body of people for maximum effectiveness and profits. Acme Fireworks is no different. Acme Fireworks is a fireworks retailer and display company that has grown from humble beginnings in a garage to 15 employees in the last two years. It is a sole proprietorship. But the company is experiencing an increase in sales and interest. The company is also exploring the option of expanding into fireworks displays for venues as several local businesses have made inquiries about supplying such a service. This may facilitate future growth, but how? The owner is asking the manager to explore and recommend options. Of particular importance, the owner of Acme Fireworks has been in preliminary negotiations with business customers inquiring about large fireworks displays. The owner explains that the orders could be filled, but has not specified a delivery. It was also discussed that most of the cost of a display is for skilled labor, insurance, and the service...
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...GUIDEBOOK FOR FACILITATING SMALL BUSINESS TEAM ARRANGEMENTS SEPTEM BER 2007 DEPARTMENT OF DEFENSE OFFICE OF SMALL BUSINESS PROGRAMS Contents Preface .......................................................................................................... v Chapter 1 Introduction................................................................................... 1 GROWTH OF TEAMING .................................................................................................. 1 GROWTH OF CONTRACT CONSOLIDATION ....................................................................... 1 PURPOSE .................................................................................................................... 2 STRUCTURE OF THIS GUIDEBOOK .................................................................................. 2 Chapter 2 Challenges of Consolidation and Bundling to Small Business............................................................................................... 4 CONSOLIDATION ........................................................................................................... 4 BUNDLING .................................................................................................................... 5 Diversity, Size, and Specialized Nature of the Requirement................................. 6 Aggregate Dollar Value ........................................................................................ 6 Geographical Dispersion of the...
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