CMA 4 George and Garry carry on a restaurant business together in partnership. The written partnership agreement states that all income of the partnership is to be distributed equally after taking into account partners’ salaries of $65 000 for George and $75 000 for Garry. The net profit of the partnership for the income tax year ended 30 June 2012 was $800 000. It has been noted that the accounting net profit figure took into account the following items as expenses: ● Salaries paid to partners
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improve the current situation. Flight Centre is one of the largest and most successful travel booking agencies. First Flight Centre store was opened in 1982, the current number of stores in Australia is more than 680. The company’s vision is to be the most successful travel company, delivering best possible experience to its customers and partners Objective of Flight Centre 1. Providing amazing travel experience at best prices 2. Providing excellent customer services with highly trained
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Assessment Tasks Task 1 - VET questions Addressing unit: TAEDES402A Use Training Packages and accredited courses to meet client needs TASK 1.1 Short answer questions Answer the following questions: 1. Explain the purpose and function of Training Packages and accredited curriculum and explain the differences between them. A Training Package is a national standard (industry guideline) for VET training and qualifications that is used to develop, measure, assess and recognise the skills
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National National Herald case: HC terms Gandhis’ applications as ‘infructuous’ Updated: October 15, 2015 16:01 IST | PTI Congress president Sonia Gandhi and vice-president Rahul Gandhi during the during a rally at Ramlila Maidan in New Delhi. File photo The Congress leaders had alleged that a "different treatment" was meted out to a challenge filed by them in the case. The Delhi High Court on Thursday termed as “infructuous” the applications moved by Congress President Sonia Gandhi, her son
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the bicycle marketing environment: – The changing age structure of population “Australia's population, like that of most developed countries, is ageing as a result of sustained low fertility and increasing life expectancy” (Australian Bureau of Statistics [ABS], 2010a para 7). The proportion of the population aged 65 years and over is projected to increase from 13% in 2007 to between 23% and 25% in 2056, and 25% and 28% in 2101 (ABS, 2010c para 15) with the first wave of baby
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and positioning against its competition 9 7.1 Hardware advantages 9 7.2 Price positioning 9 7.3 Model availability 9 8. Characterisation of a potential Apple IPAD customer 11 9. Value proposition to be considered by an advertising agency. 12 10. Conclusion 12 11. Reference 13 1. Synopsis This report details the current Tablet market in Australia with a focus on the Apple iPad. The report shows how it successfully competes with the market and why. A characterisation
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other agencies and third parties, including overseas entities) of your personal information, including sensitive information, is contained in form 1442i Privacy notice. Form 1442i is available from the department’s website www.border.gov.au/allforms/ or offices of the department. You should ensure that you read and understand form 1442i before completing this form. Please provide your details as they appear in your official documents. For example, passport, identity document, travel document
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produces on average about three and a half million cases of wine per annum. A significant portion of Coonawarra wine is exported while at the same time Coonawarra maintains its reputation as a leading wine region through its strong presence in the Australian domestic market. Two recent previous articles in the Wine Industry Journal (Van Zanten & Bruwer 2002a, 2002b) examined the concept and process
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chemicals used in the treatment of public water supplies, such as chlorine and fluoride, and are therefore turning to the chemical free alternative. CONVENIENCE With the development of more widespread leisure and activities and the expansion of travel, for business and pleasure, consumers are increasingly turning to the convenience of bottled water for their refreshment. TASTE One of the main reasons why people buy bottle water is its taste! With the variation in tastes of the different local
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friendly embellishment given to a product, which when discovered by the consumer as misleading or untruthful (Readfeam 2012), is leading to the slow eroding of confidence in the assertions made by manufacturers, service providers and the advertising agencies that represent them. As consumers are becoming more aware of effective sustainability practices, they are suffering from a loss of confidence in the marketing spin; and the environment is feeling the impact of the lack of sustainability in the
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