...ASSESSMENT PROCEDURE OF INCOME TAX After the previous year expiry, an assessee needs to furnish the income tax return in the prescribed form by due date specified in this behalf according to section 139(1) of income tax act. Then assessing officer will determine the tax liability of the assessee on the total income assessed by him. Due dates are given for advance tax or TDS/TCS. If any tax is found due on the assessee, a demand notice is issued to him for collecting such tax. Filing the return of income u/s section 139 -: Income tax act says that an assessee should furnish the return of his total income voluntarily in accordance with the following provisions. 1- Company return: - every company should furnish its return of income voluntary even if loss occurs to the company. 2- Firm return: - every firm is required to furnish its return of income voluntary even if loss occurs to the firm. 3- Return by any other person: - any other person should voluntarily furnish the return of his total income of any other person in respect of which he is assessable, provided his gross total income claiming an exception under section 10(A) or 10(B) exceeds the maximum amount not chargeable of tax (income tax limits which is 160000, 190000, 240000) as...
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...UNIVERSITY OF LIBERIA An Assessment of Tax Policy in Liberia: A Case Study of the Property Tax Division at the Ministry of Finance, 2006 – 2010 BY MORRIS A. KIAZOLU, JR. (BSC – Economics- 1999, BBA – Accounting - 2003) A Thesis Submitted to the Graduate Program in Business and Public Administration in Partial Fulfillment as Requirement for Master Degree in Business Administration – MBA/Accounting, UL November 2011 TABLE OF CONTENTS Page Declaration i Abstract ii Acknowledgement iv Dedication v 1.0 CHAPTER ONE: INTRODUCTION 1.1 Introduction 1 1.2 Background to the Study 2 1.3 Statement of the Problem 3 1.4 Purpose of the Study 4 1.5 Research Questions 4 1.6 Significance of the Study ...
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...Skills Assessment Applicant Guidelines (March 2015) Table of Contents Section 1 Overview of TRA Migration Skills Assessment 5 1.1 Purpose of the TRA Migration Skills Assessment Guidelines 5 1.2 TRA Migration Skills Assessment Summary 6 1.3 Program objective 6 1.4 Relevant legislation 6 1.5 Program delivery 7 1.6 Fees payable for the TRA Migration Skills Assessment 7 1.7 Paying fees 8 1.8 Refunds 8 1.9 TRA roles and responsibilities 8 1.10 Applicant roles and responsibilities 9 1.11 Authorised representatives for Migration Skills Assessment applicants 9 1.12 Privacy 9 1.13 False or misleading information 12 1.14 Certification of documents and statutory declarations 12 1.15 TRA Migration Points Advice 14 Section 2 TRA Migration Skills Assessment requirements and processes 15 2.1 Overview of the TRA Migration Skills Assessment 15 2.2 Purpose of the TRA Migration Skills Assessment 15 2.3 Nominated occupation for the TRA Migration Skills Assessment 15 2.4 Eligibility for a TRA Migration Skills Assessment 16 2.5 The TRA Migration Skills Assessment process 16 2.6 Meeting the eligibility requirements: qualifications 19 2.7 Meeting the eligibility requirements: apprenticeships 22 2.8 Meeting the eligibility requirements: employment 23 Section 3 Contact details for Trades Recognition Australia 30 Section 4 Glossary 31 Section 5 Acronyms 34 * Document particulars TRIM ID | ED11/017630 | File | TRA Migration Skills Assessment Applicant...
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...Weeks 13 and 14 (4/21-5/1): Lease Financing and Course Conclusion Yikes! We are at the bittersweet time in our course together. It is almost over. We’ll miss it so much, but we might also want to do something else with the rest of our lives. In these last 1.7 weeks, we’ll cover another topic which, in addition to Financial Analysis and Planning, serves the function of integrating much of the material we have covered. That topic is Lease Financing. There is a lot of material on the structure of the lease and on the accounting treatment of leases, but the analytical focus will be on the lease-buy decision. The lease-buy decision is actually a financing decision. The analysis of the advisability of a lease typically follows a prior decision to acquire an asset (based on an investment decision analysis). In lease analyses we are comparing lease financing (which is a type of debt) to “regular” debt financing. Video 20 and Chapter 25 in BMA are the main materials. As you review the video, work through the lease example in the Excel file (financing uma 13.xlsx). Toward the end of video 20 is described the concept of adjusted present value. Pay close attention to this material as well, because it describes how in some very specific cases the results of an investment decision and a financing decision must be considered together. The deliverable for this two-week period is Exercise 4, which is an individual, i.e., not a team, exercise. We’ll also use the time to review...
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...increased * the bribe received is reduced Rovuma basin 100 tcf recoverable reserves; 277 tcf resource base Monetization projects * Scenario 1: two trains THE ANALYSIS Production parameters used * 20 yrs plant life * 10 pct discount rate (WACC: * 330 days p.a * Feedstock cost, OPEX and revenue equally distributed * CFs happen at end of year * PSA: Petroleum production tax (royalty) 6%; ENH 15%, IOC 85%, Corporate tax 32% * A CAPEX $30 billion (should be $20billion) for two trains DEMAND LNG * 2012: 236,2 mmt 908 bcf | 10 mmtpa- 38 bcf | Project Costs $2000/ton | $3000/ton OPEX= Liquefaction, Voyage costs Capex | OPEX (no depreciation)LIQUEFACTION | VOYAGE | | $1b p.a for 15yrs | -Liquefaction: $1.11mmbtu-Production capacity 90%9MMt-1mt=48MMbtu | 66000mt-vesselDuration: 6969nm in 15 days | | | 9MMT*48,7= 438.300.000MMBtu | FUEL | | | 438.300.000MMBtu*$1.11=$486.513.000 | | | LNG Assessments and Netbacks The value of LNG globally is assessed by Plats using its MOC (Market on Close) assessment process. This MOC establishes: * Core standards for how data is collected and published * How data is prioritized by value * How daya is analyzed in the course of Standard cargoes 135 000- 175 000 cu m Qatari Q-Flex: 210 000 cu m...
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...for their consultation and development work. Version control: Version 1 ( updated October 2009 Contents Introduction 1 Assessment cover sheet 2 Competency mapping 3 Assessment plan 5 Evidence review 7 Observation of work project: Research estate agency operations 8 Part A: Research and interpret legislative, licensing and ethical compliance requirements 7 Part B: Research industry employment requirements 8 Part C: Present findings 9 Record of assessment of work project 11 Questions and key points 13 Develop knowledge of estate agency operations (Q1-Q6) 13 Interpret and comply with legislative and agency requirements (Q7-Q17) 14 Model ethical practice (Q18-Q22) 16 Identify industry employment requirements (Q23-Q28) 17 Third party evidence report 19 Record of assessment outcome 21 Introduction This assessment instrument covers the required performance outcomes described by the following unit of competency from the CPP07 Property Services Training Package: CPPDSM4080A Work in the real estate industry. The instrument provides assessors in the property development, sales and management sector with tools and templates to conduct a formal assessment process and to develop assessment records that meet Australian Quality Training Framework (AQTF) requirements for valid, reliable, fair and flexible evidence. Completion of the requirements...
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...Commonwealth Bank Open Advice Review program Fourth Report Prepared by Promontory 2 February 2016 Promontory Financial Group Australasia Level 32, 1 Market St | Sydney, NSW, 2000 +61 2 9275 8833 | promontory.com Commonwealth Bank Open Advice Review program Fourth Report 2 February 2016 Promontory Financial Group Australasia (Promontory) has been engaged by the Commonwealth Bank Group (Bank) as an Independent Expert to oversee the Bank’s Open Advice Review program (Program). Promontory is responsible for monitoring, reviewing and reporting on the Program and its progress. This Report provides an update on the Program for the period between 1 September 2015 and 31 December 2015. A legal representative of the Bank reviewed a draft of this Report to identify any information subject to a claim for legal professional privilege. There were no such instances identified. Promontory also provided a draft of the Report to the Bank for the purposes of identifying any errors. Promontory retained final judgement on all views and information in this Report. Promontory’s role in the Program is limited and may not incorporate all matters that might be pertinent or necessary to a third party’s evaluation of the Program or any information contained in this Report. No third party beneficiary rights are granted or intended. Promontory is neither a law firm nor an accounting firm. No part of the services performed constitutes legal advice, the rendering of legal services...
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...interviewees as it is a relevant area for our team and it was insightful to see the recruitment process they went through considering we may engage in a related process in the near future. Review of Literature Interview Once a candidate is selected, it is the responsibility of the recruiter to determine the method necessary to select the ideal employee for a given position. There are a number of techniques that can be utilized for this assessment, the primary ones being interviewing, psychometric testing, and provided work samples or references. The type of evaluation chosen must take into account the nature of the position, the expectations of the company, and how accurately it will provide insight into a candidate. The success of this process hinges on the ability to accurately compare all candidates on many levels. Finding a method that is both standardized and minimizes bias provides a greater opportunity for successful recruitment. The interview is a complex method of the recruitment process. While this method is the most commonly utilized assessment, the flexible design offers more opportunities for bias. Interview techniques range from casual to highly structured, and multiple techniques may be used in conjunction to assess a candidate. While it is important to carefully select the interview design, it must also...
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...& Practices of Assessment ------------------------------------------------- Principles and Requirements of Assessment The Functions of Assessment Varieties of Assessment It's been said that in life, timing is everything. As in life, assessments performed at crucial times in the learning process can spell the difference between gathering data to evaluate students and using assessments to enhance learning. Based on timing and purpose, four functions of assessment data are: * Formative Assessment provides diagnostic feedback to students and instructors at short-term intervals (e.g., during a class or on a weekly basis) * Summative assessment provides a description of students' level of attainment upon completion of an activity, module, or course * Evaluative assessment provides instructors with curricular feedback (e.g., the value of a field trip or oral presentation technique) * Educative assessment Integrated within learning activities themselves, educative assessment builds student (and faculty) insight and understandings about their own learning and teaching. In short, assessment IS a form of learning. At its most useful, educative assessment (sometimes termed active assessment) is an episode in the learning process; part of reflection and autobiographical understanding of student progress. Diagnostic and Formative Assessment Diagnostic Pre-Assessments Diagnostic assessments (also known as pre-assessments) provide instructors...
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...Guidelines for candidates These take the form of handouts which cover: 1 2 3 4 The investigation as a whole Planning Stage Developing Stage Evaluation Stage Handouts 1 and 2 could be distributed at the start of the investigation while the other two could be given to students once they completed the previous stage of their investigation and are ready to embark on the next part of the process. If desired, all could be handed out at the start of the investigation. Investigation In order to successfully complete the HND in Business with Accounting you must undertake an investigation of a business issue. This is a graded assessment and you will be given a grade for your work. Your grade will be determined by your mark: Grade A — 70% – 100% Grade B — 60% – 69% Grade C — 50% – 59% If you do not achieve 50%, you will not achieve in this Unit. You are required to investigate a business issue and to assess its implications for a business or a number of businesses. The investigation has three stages: 1 Planning stage — for this you must prepare a brief for your investigation and devise a plan to carry it out. This stage carries 24% of the total marks. Developing stage — this carries 52% of the total marks and requires you to produce a written report of your investigation. Evaluating stage — for this you must provide an evaluation of the effectiveness of all parts of your investigation. This stage carries 24% of the total marks. 2 3 Throughout the planning and development...
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...SHRM FOUNDATION’S EFFECTIVE PRACTICE GUIDELINES Selection Assessment Methods A guide to implementing formal assessments to build a high-quality workforce Elaine D. Pulakos SHRM FOUNDATION’S EFFECTIVE PRACTICE GUIDELINES Selection Assessment Methods A guide to implementing formal assessments to build a high-quality workforce Elaine D. Pulakos This publication is designed to provide accurate and authoritative information regarding the subject matter covered. Neither the publisher nor the author is engaged in rendering legal or other professional service. If legal advice or other expert assistance is required, the services of a competent, licensed professional should be sought. Any federal and state laws discussed in this book are subject to frequent revision and interpretation by amendments or judicial revisions that may significantly affect employer or employee rights and obligations. Readers are encouraged to seek legal counsel regarding specific policies and practices in their organizations. This book is published by the SHRM Foundation, an affiliate of the Society for Human Resource Management (SHRM©). The interpretations, conclusions and recommendations in this book are those of the author and do not necessarily represent those of the SHRM Foundation. ©2005 SHRM Foundation. All rights reserved. Printed in the United States of America. This publication may not be reproduced, stored in a retrieval system or transmitted in whole or in part, in...
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...CARIBBEAN EXAMINATIONS COUNCIL Caribbean Certificate of Secondary Level Competence® SOCIAL STUDIES SYLLABUS Effective for examinations from May–June 2014 CXC CCSLC/SS/05/12 Published in Jamaica, 2012 by Ian Randle Publishers 11 Cunningham Avenue P O Box 686 Kingston 6 www.ianrandlepublishers.com © 2012, Caribbean Examinations Council ISBN ---------------------------------------- (pbk) 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. Cover and book design by Ian Randle Publishers Correspondence related to the syllabus should be addressed to: The Pro-Registrar Caribbean Examinations Council Caenwood Centre 37 Arnold Road, Kingston 5, Jamaica Telephone Number: +1 (876) 630-5200 Facsimile Number: +1 (876) 967-4972 E-mail Address: cxcwzo@cxc.org Website: www.cxc.org Copyright © 2012 by Caribbean Examinations Council The Garrison, St Michael BB14038, Barbados CXC CCSLC/SS/05/12 This document CXC CCSLC/SS/05/12 replaces CXC CCSLC/SS/05/2006 issued in 2006. Please note that the syllabus has been revised and amendments are indicated by italics. First issued 2006 Revised 2012 Please check the website www.cxc.org for updates on CXC’s syllabuses. CXC CCSLC/SS/05/12 Contents INTRODUCTION .......................................................
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...Elective Modules Blueprint – Jan 2015 update OVERALL EXAM – Assurance Elective Assessment format (as recommended in the Assessment Report): Objective-Format Portion Case-Based Portion 0-25% of the exam 75% to 100% of the exam Testing only competencies within the assurance elective Maximum time for any one case is 120 minutes. Cases will have a strong assurance focus, but will integrate one or two other competency areas. Up to 30 questions For the first Elective examination, candidates can expect to see approximately 15 objective-format questions based on the time estimated for the two cases. Other Information The exam is designed to be completed by an average candidate in three (3) hours; however, candidates will be allowed four (4) hours to write. Time estimates for the questions are based on a three-hour examination. Candidates are responsible for managing the time allocation between the objective-format portion and the case portion as it will not be controlled as part of the examination. Until otherwise advised, for the Elective examinations, candidates can expect two cases for a total of 150 minutes, where the maximum time for any one case is 90 minutes and the minimum is 60 minutes. Candidates will be advised if and when the cases begin to exceed 90 minutes. Chartered Professional Accountants of Canada, CPA Canada, CPA are trademarks and/or certification marks of the Chartered Professional Accountants of Canada. ...
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...Assignment: Clinical Assessment Chaz Hedgspeth Axia College What other information would you like to learn during the interview with the family? What questions would you ask? If I were interviewing the family I would want to know extensive information about the child, including her home life, her life at school, and what types of relationships she has in both environments. Does she interact with the children well at school? Does she get punished for doing bad and rewarded for doing well? I would also want to know when she started behaving this way in the first place. Has she always behaved in this fashion? When did the behavior begin? Knowing if the behavior has affected her everyday living would be essential as well and if they feel like she is a threat to herself. Do her teachers say anything about her in the classroom? Is her attitude affecting her grades? Do you as the parents feel like your child is a threat to herself or anyone else around her? Finding out all of the information about the child’s life is essential to getting a complete outlook on what the possibilities of her behavior are. In addition to the clinical interview, what other types of assessments would you utilize? What would you hope to learn with each type of assessment? Since a patient is able to be assessed from the different psychological perspectives, I would want to assess the child with a combination of each of the perspective theories. First, I would want to assess the...
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...UNIVERSITY OF THE WEST OF SCOTLAND NURSE PRESCRIBING V150 CASE STUDY COURSE: NURS09125 BANNER NUMBER: B00113677 DATE OF SUBMISSION 13/12/10 COURSE LEADER FRANCES DOWNER WORD COUNT: 3745 CONTENTS PAGE 1. INTRODUCTION & GENERAL OVERVIEW, Pgs3-4. 2. ASSESSMENT PROCESS, Pgs 5-8 3. TREATMENT OPTIONS, Pgs 9-12. 4. EVALUATION, Pgs 13-16 5. CONCLUSION. Pg 17 6. COPY OF PRESCRIPTION, Pg 18 7. REFERENCE SECTION, Pgs 19-23 8. BIBLIOGRAPHY, Pg 24. INTRODUCTION In the following case study, the author will discuss the issues surrounding a seventy-year-old female with a chronic neuropathic ulcer on the sole of her right foot and the rationale and implications of prescribing in the community setting. The author a (trainee nurse prescriber) will display the need for a robust assessment, exploring all areas of health and well-being in order to achieve a safe outcome. The author will further follow current guidelines and be mentored by a senior nurse prescriber throughout the process. The aim of the case study is to display the implications involved in issuing a nurse prescription if deemed appropriate. With regard to writing a prescription as a qualified practioner, the author will adhere to the guidance within the Nursing and Midwifery Council (NMC 2006a) standards for safe prescribing. To protect this patient’s identity and maintain confidentiality, she will be referred to as Mrs X throughout the...
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