...Page 76 of 104 14:04 - 22-Jul-2015 Fileid: … ions/I1040/2015/A/XML/Cycle04/source The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 2015 Tax Table ! See the instructions for line 44 to see if you must Sample Table use the Tax Table below to figure your tax. At But Least Less Than CAUTION Example. Mr. and Mrs. Brown are filing a joint return. Their taxable income on Form 1040, line 43, is $25,300. First, they find the $25,300-25,350 taxable income line. Next, they find the column for married filing jointly and read down the column. The amount shown where the taxable income line and filing status column meet is $2,876. This is the tax amount they should enter on Form 1040, line 44. If line 43 (taxable income) is— At least But less than Single Married Married Head of filing filing a jointly * sepahouserately hold Your tax is— 0 5 15 25 50 5 15 25 50 75 75 100 125 150 175 100 125 150 175 200 200 225 250 275 300 225 250 275 300 325 325 350 375 400 425 350 375 400 425 450 450 475 500 525 550 0 1 2 4 6 0 1 2 4 6 At least a r 0 1 2 4 6 0 1 2 4 6 9 11 14 16 19 9 11 14 16 19 9 11 14 16 19 21 24 26 29 31 21 24 26 29 31 21 24 26 29 31 21 24 26 29 31 34 36 39 41 44 34 36 39 41 44 34 36 39 41 44 ...
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...CUSTOMER RELATIONSHIP MANAGEMENT (CRM) EVALUATION: DIFFUSING CRM BENEFITS INTO BUSINESS PROCESSES Sigala, Marianna, University of the Aegean, Michalon 8, 82100 Chios, Greece, m.sigala@aegean.gr Abstract Although CRM is one of the fastest growing management approaches being adopted across many organizations and particularly tourism and hospitality firms, the deployment of CRM applications has not always delivered the expected results while many CRM initiatives have failed. Consequently, the inability of CRM applications to deliver expected benefits has not only intensified the validity of previous findings and claims regarding the ICT productivity paradox, but it has also boosted current research. However, although the latter provides anecdotal evidence of the impact of ICT management practices on CRM effectiveness, there is a lack of empirical studies examining the relationship between CRM management and performance aspects. This study aims to fill in this gap by investigating the relation between firms’ CRM applications and exploitation with their ICT management practices and CRM benefits. The investigation and validation of the former are valuable, since it would enable managers to maximize CRM benefits by identifying and allocating the appropriate resources, time and efforts to CRM implementation. Relations are tested by gathering data from Greek tourism and hospitality companies. Findings provide useful practical suggestions for CRM evaluation and implementation strategies...
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...SHIV SHAKTI International Journal in Multidisciplinary and Academic Research (SSIJMAR) Vol. 1, No. 4, November-December (ISSN 2278 – 5973) VIOLATION OF WOMEN HUMAN RIGHTS IN INDIA RITU DHANOA* * ASTT. PROFESSOR,G.G.S.C.W. SECTOR – 26, CHANDIGARH, MOBILE – 9872431166, dhanoaritu@gmail.com 1 www.ssijmar.in VIOLATION OF WOMEN HUMAN RIGHTS IN INDIA ABSTRACT: Human rights are those minimum rights which are compulsorily obtainable by every individual as he/she is a member of human family. The constitution of India also guarantees the equality of rights of men and women. However, in the sphere of women’s human rights in India, there exists a wide gulf between theory and practice. Indian society is a male dominated society where men are always assumed to be superior to society. The women in India very often have to face discrimination, injustice and dishonour. Though women in India have been given more rights as compared to men, even then the condition of women in India is miserable. The paper will throw light on the human rights of women in India and that how all the fundamental rights given to the women are being violated in India, by focussing on the various crimes done against them. The constitution of India has granted equal rights to the men and women. According to article 14 – „The State shall not deny to any person equality before law or the equal protection of laws within the territory of India‟. And Article 15 states – „State shall not discriminate against...
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...Chapter 10 Questions 1. Define capital rationing. 2. Why might it be important to review and assess (post audit) a firm’s decisions? What are some of the pitfalls associated with such a task? 3. Cite and briefly discuss six factors that can be especially difficult to quantify for inclusion in a capital budgeting NPV calculation. 4. Cite and briefly discuss potential pitfalls encountered in estimating the value of future investment options, in the context of our warning about real options. Problems 5. A potential investment’s NPV is –RM2 million. For an additional outlay of RM0.1 million, you will have the option to add businesses in the region. If circumstances are favourable (probability=0.5), the expansion option has an NPV of RM5 million. If circumstances are unfavourable (probability=0.5), the expansion option has an NPV of 0. What is the total NPV of the investment, including the cost and expected value of the expansion option? 6. You have a restaurant that Exxon Mobil would like to convert to a gas station. They have made you a offer that nets you RM800,000 after taxes. Your required return is 12 percent. a. You expect a RM125,000 cash flow after tax for the next 10 years. Should you abandon? b. Assume your annual cash flow is RM175,000. What is the minimum offer you would accept? 7. Suppose Intel can introduce a new technology now or wait one year. The cash flows for investing now or postpone one year later...
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...1. Cast Iron Plant (Aspidistra elatior) Earned its name by growing under the worst of conditions, even outdoors in deep shade. Prefers low lights. Grows in a clump. Leaves are sword-like, pointed, about 4" wide & 2' long. Occasionally flowers indoors. A variegated version is available with white stripes. (USDA Zones 7 - 9) 2. Christmas Cactus (Zygocactus or Schlumbergera) A trailing member of the cactus family that produces deep pink / red flowers in early winter. Seems to do its best when ignored. Can handle low light, but you’ll get more flowers in bright light. Pruning after blooming with keep the plant bushy. You can force your Christmas cactus to bloom in December by keeping it in complete darkness for 12 hours a night, beginning in about mid-October, until buds appear. An even easier method is to subject it to cool temperatures (50 - 55 degrees F.) starting in November. Just leave it on a windowsill at home while the heat is off, because you’re at work. (USDA Zones 9 - 11) 3. Dragon tree (Dracaena marginata) & Lucky Bamboo (Dracaena sanderian) Dracaena have long been the centerpiece of container plantings. Street plantings in towns across America feature 1 spiky dracaena stuck in the center of red blooming geraniums in a half whisky barrel. But there is actually a good amount of variety in dracaena and most make excellent, easy care houseplants. In particular, Dragon Tree (Dracaena marginata) which resembles a small palm tree and can reach heights of 10...
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...Background Tea is created by using the leaves of aplant known as CAMELLIS sinensis. This plant is native to mainland china , south and southeast asia , but it is today cultivated across the world in tropical and subtropical regions . It is an evergreen shrub or small tree that is usually trimmed to below 2 m (6.6ft) when cultivated for its leaves. It has a strong taproot . The flowers are yellow-white , 2.5-4cm (0.98-1.6) in diameter , with 7 to 8 petals. Tea drinking can be traced back to the 10th century BC in china before it was spread to korea and japan. Basically, this drink is made by brewing tea leaves to create and extract. Due leaves, the extract commonly appears with a brown colors OBJECTIVES This research is being done to find out the potency of the extract of the leaves from the extract leaves from the plant CAMELLIS sinensis as ink. Nowadays, ink is pigment in a liquid or paste form used as colorants and dyes. Also, they are becoming more and more expensive because of their increasing purposes. Our research aims to produce this ink as a cheaper alternative to those commercial ones. Compared to the ink we are aiming to create , commercially produced inks are toxic and can be hazardous to a person’s health once there is a inappropriate contact with it. To match with the color and consistency of other inks, we will be adding other substances, specially vinegar and cornstarch, which are common and easy to find. STATEMENT OF THE PROBLEM Generally, this...
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...1. a mixed system currently exists. the country is moving away from a centrally determined economy, but there is along way to go, as can be seen from the information in the case, the transition is causing a great deal of economic upheaval. this may even result in a regression toward some of the previously employed, centrally determined decision making. however, the country is not going to go back to the old way of doing things because it has too much committed to its current course of action. in particular any further imf loans or assistance from the united states, japan, or the EU will depend on how well the country is holding the line and trying to make its market-driven economy work. so a mixed economic system will remain in place in fact, this is really the only path the russians can take in rescuing their economy. 2. russia certainly would benefit by gaining admission to an economic union such as the eu . it could then take advantage of a wide variety of benefits , including free movement of goods and services across borders, trade creation, the possible development of internal economic brought about by the huge market that would then be available for russian goods, and a strengthening of the nation's currency. of course , admission to the eu or one of the other major economic unions is unlikely to occur, at least within the next few years as the country is not stable. however, it would offer a very big boost to the nation's economy. 3. argument can be made on...
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...Lesson Preparation Project Chapter 11: Earnings Management 11.1 Overview “Earnings management is the choice by a manger of accounting policies so as to achieve some specific objective” There are two ways to think about earnings management: as an opportunistic behaviour by managers to maximize their utility and from an efficient contracting perspective. Issues arise in regards to earnings management due to the choice of accounting policies, discretionary accruals, and finally the line where management becomes mismanagement. 11.2 Evidence of Earnings Management for Bonus Purposes In 1985 earnings management was researched to see if managers would manage net income so as to maximize their bonuses under their firm’s compensation plans. Healy examined firms whose compensation plans are based on current reported net income only, this is also known as bonus schemes. With a typical bonus scheme, reported net income will have a lower bound called bogey and upper bound called cap. A manager’s bonus will increase as reported net income increases, unless there is a cap at which point the bonus will remain the same as net income continues to increase beyond the cap. A manager will not receive any bonus when income is below the bogey. Healy predicted that when net income is between the bogey and cap is the manager motivated to adopt accounting policies to increase reported net income. Net income that is below the bogey or above the cap would motivate managers to “take...
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...nswer: H-D using “Differentiation Strategy” by offering its heavyweight motorcycle through the distinctive designs. H-D are also a leader in the heavyweight motorcycle manufacturers industry and it has more than 100 years old in this market, also its American icon make H-D become traditional brand. Due to H-D becoming the traditional brand in American made version, the consumers perceive that H-D mean quality. Consumers will choosing H-D products because of their high quality products and demand for additional exclusive value without considering the high price. The company currently creates 33 types of models of motorcycles which its target the market into 4 units which is Standard, Performance, Customs and Touring. The strategies of H-D using is work well in U.S. because of as American perceive the good image of H-D company, the heavyweight motorcycle were manufactured and sold very well in the U.S. market for 20 straight years. Anyway, this not means that good for all others country. The company reputation and its long history can’t attract much the European buyer’s intention. H-D Manufacturer has to develop the new design named “V-Rod” or “VRSC” with Porsche-designed engine to encourage purchasing volume of heavyweight motorcycle in European countries. Furthermore, the VRSC model is very popular in Japan and can be sold very well in 2008. But, due to the new Japanese Government Policy that does not allow a motorcycle driver carry a passenger; the sales inevitably decline later...
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