Product Manager: Jennifer Feltri Senior Art Director: Stacy Jenkins Shirley Cover Designer: Itzhack Shelomi Cover Image: iStock Images Technology Project Manager: Chris Valentine Manufacturing Coordinator: Julio Esperas Copyeditor: Green Pen Quality Assurance Proofreader: Suzanne Huizenga Indexer: Alexandra Nickerson Composition: Pre-Press PMG © 2010 Course Technology, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright herein may be reproduced, transmitted, stored
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Applied SOA Service-Oriented Architecture and Design Strategies Mike Rosen Boris Lublinsky Kevin T. Smith Marc J. Balcer Wiley Publishing, Inc. Applied SOA Applied SOA Service-Oriented Architecture and Design Strategies Mike Rosen Boris Lublinsky Kevin T. Smith Marc J. Balcer Wiley Publishing, Inc. Applied SOA: Service-Oriented Architecture and Design Strategies Published by Wiley Publishing, Inc. 10475 Crosspoint Boulevard Indianapolis, IN 46256 www.wiley.com Copyright
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5 Cost Allocation and Activity-Based Costing Systems L E A R N I N G O B J E C T I V E S After studying this chapter, you will be able to 1. Explain the major purposes for allocating costs. 2. Explain the relationship between activities, resources, costs, and cost drivers. 3. Use recommended guidelines to charge the variable and fixed costs of service departments to other organizational units. 4. Identify methods for allocating the central costs of an organization. 5. Use the direct, step-down
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Accounting and Finance University of New Hampshire Carolyn Strand Norman, Ph.D., CPA Professor Department of Accounting Virginia Commonwealth University JOHN WILEY & SONS, INC. VICE PRESIDENT & PUBLISHER SENIOR ACQUISITIONS EDITOR PROJECT EDITOR ASSOCIATE EDITOR SENIOR EDITORIAL ASSISTANT PRODUCTION MANAGER PRODUCTION EDITOR MARKETING MANAGER CREATIVE DIRECTOR SENIOR DESIGNER PRODUCTION MANAGEMENT SERVICES SENIOR ILLUSTRATION EDITOR PHOTO EDITOR MEDIA EDITOR COVER PHOTO
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ATENEO CENTRAL BAR OPERATIONS 2007 Taxation Law SUMMER REVIEWER PART I – GENERAL PRINCIPLES TAXATION – power inherent in every sovereign State to impose a charge or burden upon persons, properties, or rights to raise revenues for the use and support of the government to enable it to discharge its appropriate functions SCOPE OF TAXATION TAXATION IS: Unlimited, Far-reaching, Plenary Comprehensive Supreme STAGES OF TAXATION: (LAP) 1. Levy 2. Assessment 3. Payment Basic Principles of a Sound Tax System
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J.P. Morgan M&A Reference Manual J.P. Morgan M&A Reference Manual This “M&A bible” is meant to serve as a training guide for newcomers to M&A, as well as a technical reference manual for experienced (and not so experienced) M&A practitioners. It incorporates what a number of people in M&A believe to be essential or useful basic knowledge to perform the tasks required in the daily routine of the strategic advisory business. As the financial, legal and tax environment in which the M&A Group operates
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CONTENTS CORPORATE OVERVIEW (1-31) Board of Directors Senior Management Corporate Information Chairman’s Statement Designed to Deliver Product Range Global Presence Milestones Winners From Tata Motors Customer Satisfaction Green Mobility Human Resources Corporate Social Responsibility FINANCIAL HIGHLIGHTS (32-45) Pace in Performance Summarised Balance Sheet and Statement of Profit and Loss (Standalone & Consolidated) Fund Flow Statement Subsidiary Companies: Financial Highlights Financial Statistics
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Annual Report 2010 Axiata Group Berhad Axiata Centre 9 Jalan Stesen Sentral 5 Kuala Lumpur Sentral 50470 Kuala Lumpur Malaysia (242188-H) Website: www.axiata.com This publication has been printed on recycled material. principled collaborative optimistic excellence local relevance innovation uncompromising affordable connectivity innovative technology developing world class talent Our goal is to advance Asia via telecommunications and technology. The road ahead is exciting
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CPA QUESTIONS CHAPTER 3 1. For “qualifying widow(er)” filing status, which of the following requirements must be met? I. The surviving spouse does not remarry before the end of the current year II. The surviving spouse was eligible to file a joint tax return in the year of the spouse’s death III. The surviving spouse maintains the cost of the principal residence for six months. A. I, II, and III B. I and II, but not III C. I and III, but not II
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written permission of the publisher. Vice President of Editorial, Business: Jack W. Calhoun Acquisitions Editor: Matt Filimonov Developmental Editor: Lauren Athmer Marketing Manager: Kristen Hurd Marketing Coordinator: Heather McAuliffe Content Project Manager: Corey Geissler Production Technology Analyst: Starratt Alexander Media Editor: Scott Fidler Sr. Manufacturing Coordinator: Doug Wilke Production Service: Cadmus Sr. Art Director: Stacy Shirley Internal Designer: Jennifer Lambert, Jen2Design
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