...KLM-Air France 8 Aer Lingus 9 Conclusion 10 Bibliography 11 Terms of Reference; This report has the objective of informing the reader on the approach of two companies to the ongoing financial crisis from 2009 and on. By the means of a comparative analysis, the reader will get a summarized overview of the measures of the two companies and will be able to reflect on them. There are two persons involved in this project; It will be written and submitted by Julian Koster. The final assessment will be done by the lecturer, Ms. Gina Noonan. Who is also responsible for correcting the drafts as well as grading the report in the end. The timeframe of this project is as follows; Date: | Event: | October 25, 2011 | First Draft of Executive Summary submission. | November 8, 2011 | First Draft of Methodology submission. | November 15, 2011 | First Draft of Comparative Analysis and Conclusion. | December 2, 2011 | Final Submission of Entire Project. | The structure of the report is made up of the following points; * Cover Page * Table of Contents * Terms of Reference * Methodology * Executive Summary * Comparative Analysis 1. KLM-Air France 2. Aer Lingus * Conclusion * Bibliography Executive Summary; This report was written to examine the way in which two companies handled the economic crisis of the late 2000s. The companies are; KLM – Air France and Aer Lingus. The research conducted focuses on the policies of both companies...
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...East Representative of the Federation of Small Businesses in Scotland (FSB) Executive Summary The purpose of this report is to provide first hand information and second hand information on what VAT is, the function of VAT, the government’s decision to increase the VAT by 2.5% and the history of VAT. Also an interview and questionnaire will be carried out to help provide this information. This report was required for the North Representative of the Federation of Small Businesses (FSB) on how this VAT increase will affect small businesses in the North East of Scotland. To find the first hand information the internet was used to research value added tax. The second hand information was gathered from owners of small businesses by interviewing them and also handing out questionnaires. From the internet research value added tax is a form of consumption tax that is charged on most goods and the VAT collected goes to the government. There are three at which VAT is charged, standard rate of 17.5%, reduced rate of 5% or zero rate of 0%. VAT was first introduced on April 10 1954 my Maurice Laurié although it was originally proposed in 1918 by Dr. Willhelm. When VAT was first introduced the standard rate was 10% and was just charged to large businesses but was introduced to all businesses. The decision to increase VAT was made by Chancellor George Osborne; this didn’t come as much of a surprise and it had been widely suggested that increasing the VAT would be a good way for the government...
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...Bibliography Bahador, K. M., Haider, A., & Saman, W. W. (2012). European, Mediterranean & Middle Eastern Conference on Information Systems 2012. Retrieved from ISEing: http://www.iseing.org/emcis/emcis2012/EMCISWebsite/proceedings/120.pdf Chao, H., & Foote, P. (2012, March 19). Are We Ready for Accounting Information Systems in the Cloud? Retrieved from Accounting Today: http://www.accountingtoday.com/news/Accounting-Information-Systems-Cloud-62048-1.html Fineberg, S. (2012, November 5). Survey: Cloud and Mobile Top Change Drivers for Tax and Accounting Profession. Retrieved from Accounting Today: http://www.accountingtoday.com/accounting-technology/news/Cloud-and-Mobile-Top-Change-Drivers-for-Tax-and-Accounting-Profession64551-1.html Jeff, D. (2012, November 5). Accounting profession at tech tipping point, Wolters Kluwer exec says. Retrieved from Journal of Accountancy: http://www.journalofaccountancy.com/News/20126801 State University of New York at Buffalo . (2012, January 12). New Media and External Accounting Information: A Critical Review. Retrieved from Social Science Research Network: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1984051 Arnold, J., Blisard, B., & Duggan, J. (2012). Dealing with the Implications of Accounting Change. Financial Executive, 28(9), 36-41. Shamszadeh, B., & Sharif, A. (2012). Computerized Accounting Information Systems versus Security Threats. Journal Of Academic Research In Economics, 4(1), 69-79. Moorthy...
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...2014 Senior Seminar/US-VA Government Research Paper What should the federal government do about an issue facing the United States of America today? You will be writing a research position paper that will receive grades in both your English and government classes. The paper will serve as an introduction to Model Congress. Project Objectives: • Prepare for Model Congress and complete a benchmark for English 12 POS ▪ Students will select a federal policy issue which interests them and research the policy (if it is a historical topic, think about the following: did Congress pass the legislation? Why did the policy succeed or fail? Did the president approve or veto the policy?) ▪ Each public policy topic from the list may only be selected by ONE student in each class period ▪ Students will make connections between their chosen public policy and topics studied in U.S. Government. Students must choose three of the topics below to address in their paper somehow: 1) Bipartisanship or lack thereof in Congress 2) Bureaucracies (agencies or heads of agencies) 3) Divided government or unified government 4) Federalism (lobbying efforts from states) 5) Interest groups (name specific) 6) Media (advertisements – describe) 7) Presidential leadership 8) Party discipline (or lack thereof) in Congress Requirements of the Combined Research Paper 1. Thesis Statement 2. Annotated Bibliography 3. Formal Outline 4. Final Paper...
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...business behaviors impacted by tax changes in Malaysia Justification There are many factors influence the changes of accounting importance where the role of accounting evolves along with the business changes affected by these factors. One of the factors that affect role of accounting in business field is tax. In Malaysia, Tax is generally divided into 2 types which are direct and indirect tax. Direct tax can be defined as tax which is imposed straight to the taxpayer. In short, the payment of tax is between taxpayer towards government. Examples of direct tax are income tax from employee salary, corporation tax, property tax, and etc. Meanwhile, indirect tax is a type of charge that can be transferred to the other person. A good example of indirect tax is restaurant that collect tax charge of the food’s sold from the customer (sales tax). Other examples of indirect tax are custom duty, central excise duty, and service tax). In brief, the history of Malaysia tax was started with more dependency towards indirect tax where establishment of direct tax has only started to take effect from 1 January 1948. This establishment has changed the trend of Malaysia tax which depends more and more on direct tax until today. In 2009 itself, government revenue has grown to 48.6% from direct tax. The urgency of understanding changes in accounting role due to tax, become important because of several reasons. Firstly, as the globalization of the economy develops further, tax becomes an option that can...
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...Evaluation of R&D relief and Patent Box scheme in the UK and Belgium | Content 1. Introduction 1 2. UK’s Research and development relief 1 2.1 definition and schemes 1 2.1.1 Small or medium-sized enterprise (SME) scheme 1 2.1.2 Large company schemes 2 2.2 Qualifications 2 2.3 Consultation and appraisement 3 2.3.1 Equity 3 2.3.2 Externalities 3 2.3.3 Further evaluation 4 3. UK’s Patent Box scheme 4 3.1 Definition and Objective 4 3.2 When and how to claim 5 3.3 Qualification 5 3.3.1 Patent Box 6 3.3.2 Qualified Income 6 3.4 Consultation and appraisement 6 3.4.1 Equity 6 3.4.2 Efficiency 7 3.4.3 Further-Evaluation 7 4. Belgium’s Research and Development relief 8 4.1 Nature of incentives 8 4.1.1 Super deduction 8 4.1.2 Notional Interest Deduction (NID) 8 4.1.3 Income tax withholding incentives 8 4.1.4 Incentives for staff 9 4.2 Compare and contrast with UK R&D relief 9 4.2.1 Tax Deduction 9 4.2.2 Notional interest deduction 10 4.2.3 Wage Tax Exemption (WTE) 10 5. Belgium’s Patent Box scheme 11 5.1 Definition and Objective 11 5.2 Compare and Contrast with UK Patent Box scheme 11 5.2.1 Effective Tax Rate 13 5.2.2 Qualified IP rights 13 6. Conclusion 14 7. Bibliography 15 1. Introduction Under the impact of globalization and revolutions in knowledge and technology fields, innovation, which...
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...theft/misappropriation of assets), handling external audits and dealing with banks in order to obtain financing. Denham Farm Christiana P.O, Clarendon May 26, 2011 Main Street Christiana Christiana P.O, Manchester Dear Manager, I currently attend Knox High School, where I am doing the subject Office Administration. This research is for a School Based Assignment (S.B.A). I am therefore seeking your permission to conduct a research which includes: Interviews and observation. The research topic is on the accounts office of you company. I would like to also gather information on safety practices, staff rules and legislation governing the business. I will be happy to come in at any time that is convenient to you. Thank You for your co-operation as I await your response. Yours Sincerely, Hugh Chambers Methodology As the source of primary data, questionnaire and interview sessions were conducted. The advantages of using Questionnaires are: * It allows data to be collected from a large amount of people. * Makes is possible to compare the responses. * It is a quick and easy way of accessing, the information needed for the research * Respondent were interviewed over the...
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...theft/misappropriation of assets), handling external audits and dealing with banks in order to obtain financing. Denham Farm Christiana P.O, Clarendon May 26, 2011 Main Street Christiana Christiana P.O, Manchester Dear Manager, I currently attend Knox High School, where I am doing the subject Office Administration. This research is for a School Based Assignment (S.B.A). I am therefore seeking your permission to conduct a research which includes: Interviews and observation. The research topic is on the accounts office of you company. I would like to also gather information on safety practices, staff rules and legislation governing the business. I will be happy to come in at any time that is convenient to you. Thank You for your co-operation as I await your response. Yours Sincerely, Hugh Chambers Methodology As the source of primary data, questionnaire and interview sessions were conducted. The advantages of using Questionnaires are: * It allows data to be collected from a large amount of people. * Makes is possible to compare the responses. * It is a quick and easy way of accessing, the information needed for the research * Respondent were interviewed over the...
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...will be looking at cost to consumers, coverage of health care and personal choices about your own health care. The average cost of insurance for an American family is approximately $17,000 per year with health care insurance companies raising rates almost every year. Insurance offered through employers is usually at least partially paid by the employer. Health insurance is mandatory for all families and people face large tax fees if they are uninsured. Germany also has mandatory health insurance for all of it’s citizens. German...
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... “First and foremost, I avail this opportunity to express my profound sense of sincere and deep gratitude to Prof. Anamika for her valuable and meticulous supervision during the preparation of this Project Report. Last but not the least I extend my support to all my group members and respondents whose kind cooperation & support helped me to bring out the study report in a successful manner. Abstract Insurance occupies an important place in the complex modern world since risk, which can be insured, has increased enormously in every walk of life. This has led to growth in the insurance business and evolution of various types of insurance covers. This research aims at determining consumers’ attitudes towards buying life insurance products and to understand their purchase and repurchase intention. This research was conducted in Bhubaneswar of Odisha taking a sample of 75 LIC and other private insurance customers. Respondents for this survey were selected using random sampling. The survey was done by all our group members. The analysed data has been presented in the form of table, bar graphs and pie-charts. This study also analyzed the repurchasing intention of policy holders. The survey revealed that LIC has a major market share than others. LIC is the most accepted and popular brand in life insurance, the market share of private insurers are gradually increasing with people trust and better services offered by them are some of the main findings of the study. Insurance...
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...S c h o o l of Ac c ount a nc y Faculty of Business Writing F O R A C C O U N TA N T S Edited by Di Lewis i This book is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission. © School of Accountancy, QUT 2003 Produced by QUT Publications 232975 8437 ISBN: 1 74107 014 7 ii Contents Preface Accountancy writing and preparation of documents Writing and accountants Determining the Purpose (aim) Investigating Planning the document Writing the document Revising the document Style of professional documents Good and poor writing Audience Tone Language Overwriting (padding) Overgeneralisation Spelling, punctuation and grammar Abbreviations Expressing numbers Paragraphing Headings and sub-headings Quantitative information Recommendations Letter writing for accountants Claim letter Letter of advice Letter of engagement Letter of enquiry Letter of refusal Management letter Memos E-mails Research Essays, Reports and Resumés Research essays Reports Resumés References and Bibliographies iii v 1 1 2 2 7 8 8 9 9 10 10 10 11 11 11 12 12 12 12 12 13 14 16 17 19 21 22 23 24 26 27 27 31 40 41 iv Preface Writing for Accountants is a brief guide to the types of writing that accountancy students and practising accountants are most often called on to do. It is not intended as a definitive text, but rather...
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...Tartalom Introduction 2 Methodology 2 Steeple Analysis 3 Porter 5 forces 4 Attractiveness of the industry sector 4 Performance driver of critical Success Factor 5 Conclusion 5 Paper outline 5 Bibliography 6 Introduction Danish cheese manufacturing originates from 500-1100 when Viking started producing Rennet cheese, which they have “exported” and shared the know-how of producing around their territories, in late 1800 the first diary cooperative was found and trough 1900 the cheese engineering and producing developed to the today’s applicable high industry level (Yiva Ardo). In 1999 the Arla foods diary company was founded (Yiva Ardo), which today is the largest diary company in the Europe (William Reed) ‘and it commands 51% value share’ (Euro Monitor) of Danish cheese market the rest of market share is saturated with thirty smaller diary companies (Danish Agriculture & Food Council). The Danish cheese market is marketed by domestic diary production, imported cheese and dairy products measures approximately 25% of domestic consumption, on the other hand the value of the dairy export totals to EUR 1.8 billion annually (Danish Agriculture & Food Council). As the EU cheese market including Danish market stepped in a mature life cycle, the activities became more competitive and volatile; the main task of current players should be to consolidate current market positions (The Diary Site), on the other hand the maturity of the cheese market and high volume...
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...equity dilemmas faced by the policy makers, under the current legislation, an existing un-tolled alternative road must be available. Therefore, it will be essential to only toll roads (existing or new) which have an alternative free route available. Hence the driver will have a choice to use the tolled road alternative free route. Therefore, toll will be only paid by those who are willing to pay to use the road; others can use the alternative free route. Available options will not impose burden on the drivers to pay. But it will be important to consider that the toll roads may be less used compared to the free route available which may lead to less collection of tax. According to Cr Brewer, “It is going to get very expensive to live in Auckland by adding tolls to road.” At the same time, toll will be a regressive tax as people using the roads can be a higher income earner and lower income earner and both will pay the same toll...
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...levels almost every quarter. This growth is being driven by leading module suppliers and project developers that returned to profitability during 2013, and which have now established highly-effective global sales and marketing networks.” (NPD Group, Inc., 2013) The article also states that “demand in Q1’14 will also achieve record-breaking status, as the strongest first-quarter ever seen by the PV industry.” (NPD Group, Inc., 2013) The cost of production for solar panels has decreased significantly. “The average cost for tier 1 solar photovoltaic manufacturers is expected to fall 6% during 2014, continuing the downward trend set in place since 2008, bringing the overall cost to a record low of $0.20 per watt, according to the latest research from NPD. (NPD Group,...
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...………………………………… 1.3 Research Questions / Hypothesis ……………………… 1.4 Hypothesis …………………………………………….. 1.5 Purpose of the study …………………………………… 1.6 Significance of the study ……………………………… 1.7 Scope of the study …………………………………….. CHAPTER TWO Review of literatures 2.1 Fundamental concept of Nigeria Taxation ……………. 2.1.1 History of Nigeria Taxation …………………………… 2.1.2 Laws governing Income tax in Nigeria …..…………… 2.1.3 Importance of Taxation …………………………………. 2.1.4 Categories of Taxes …………………………………….. 2.2 Basis of tax Imposition (major provisions) ……………… 2.2.1 A review of major assessment provision ………………… 2.2.2 Relevant tax authorities ………………………………….. 2.3 Problems of tax collection ……………………………….. 2.3.1 In adequate qualified man power, poor motivation and corruption ……………………………………………… 2.3.2 Poor attitude to tax generation and usage………………… 2.3.3 Lack of management audit and unrealistic budgeting……. CHAPTER THREE Research methodology 3.1 Design of the study ………………………………………. 3.2 Area of the study ………………………………………… 3.3 Population ……………………………………………….. 3.4 Sample size ……………………………………………… 3.5 Sampling techniques ……………………………………. 3.6 Instrument of data collection ……………………………. 3.7 Validity and reliability of instrument …………………… 3.8 Techniques for data analysis ……………………………. CHAPTER FOUR Data presentation and Analysis………………………………… CHAPTER FIVE 5.1 Discussion of the study ………………………………….. 5.2 Summary of findings ……………………………………. 5.3 Implication of the research ………………………………. 5...
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