the company itself. For most companies it would be obvious whether or not they are trading. Where a taxpayer has a doubt about the tax treatment, he or she may take a view on the issue and express doubt under Section 955 of the Taxes Consolidation Act, 1997. A formal expression of doubt protects the taxpayer from interest and penalties in the event that Revenue, for example, in the context of an audit, take a different view of the tax treatment at a later date. In addition, the Revenue
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TABLE OF CONTENT 1.0 Introduction 1 2.0 Elements of Breakdown 2 3.0 The Process of Breakdown 4 4.0 The End of Democracy 5 5.0 The Process of Re-equilibration 5 6.0 Conclusion 6 LIST OF MODELS Model 1: Relationship of Legitimacy, Efficacy and Effectiveness towards Stability and Performance 3 THE BREAKDOWN OF DEMOCRATIC REGIMES: CRISIS, BREAKDOWN & REEQUILIBRATION Introduction Many existing literature on the collapse of the democracy concentrated on rises of nondemocratic
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Persuasive Speech for Students’ Chronic Sleep Deprivation Introduction: A. Attention Getting Opening: Over the past ten to twenty years, academic demands placed upon college students have increased significantly, this has lead to an increase in workload and amount of time needed to study for a specific course. Today, college students represent the most sleep-deprived division of the population in the U.S. ("Sleep and Memory"). According to Gayla Martindale, 63% percent of the students who attend
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financial crises 1. Spain’s Debt Problem The financial crises of Spain can be described as the sovereign debt problem, which is a large and continuous budget deficit feeding into its accumulated debt. From figure 1 we can see that fiscal consolidation hadn’t successfully made a recovery (see figure 1). Schwartz (2013) quoted that the net increase in debt in 2013 is expected to be €48 billion (HK$480 billion) and the gross issue of public debt €207.2 billion (HK$2085 billion). These are large
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SURVEY Executive Radar 2011 European Rail Industry WHY PRODUCE AN EXECUTIVE RADAR? As a top strategy consultancy in the rail sector, Roland Berger Strategy Consultants actively supports industry leaders in identifying challenges, uncovering solutions and driving decisive change in their organizations. We have identified a growing need for dialogue amongst senior railway executives regarding the key issues that drive the industry. Therefore, we launched an "Executive Radar" to support executivelevel
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tendency to expand by diversifying their holdings among different media products, never fully dominating a particular media industry. A decreasing number of organizations gaining control over an increasing amount of mass media, which defines media consolidation, leads to an oligopoly in the marketplace. Large companies create an oligopoly when only a handful of them dominate the industry and face little economic competition from small independent firms.[1] In 1983, a total of fifty corporations dominated
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The Pharmaceutical Industry 1. Origins and Evolution The modern pharmaceutical industry is a highly competitive non-assembled1 global industry. Its origins can be traced back to the nascent chemical industry of the late nineteenth century in the Upper Rhine Valley near Basel, Switzerland when dyestuffs were found to have antiseptic properties. A host of modern pharmaceutical companies all started out as Rhine-based family dyestuff and chemical companies e.g. Hoffman-La Roche, Sandoz, Ciba-Geigy
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Foster Pettit, the last mayor of Lexington’s old city government and the first under 1974’s urban-county government, said he is careful to tell people interested in learning about mergers that a smaller budget does not necessarily come with consolidation (Kocher, 2011). I have never said in my many talks to communities – and I’ve done it from Savannah, Ga., to Green Bay, Wis. – you’re not going to have a smaller budget when you combine the two (city and county governments). What usually does happen
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Outline the major diseases of the respiratory system with reference to the pathophysiology. Respiratory or lung diseases are the most rapidly diseases expanding worldwide. Health problems of the lungs or airways make it very difficult to breath. They could be lasting a short amount of time like the common cold or for years. Other allergic diseases, which affect the respiratory system. Respiratory diseases are mostly caused by indoor pollutants. The primary function of the respiratory system is
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Extract Freeing Up Obesity By ROBERTO DE VOGLI (Professor, Department of Public Health Sciences, University of California, Davis) February 13, 2014 http://www.themarknews.com/2014/02/13/freeing-up-obesity/ The obesity epidemic is out of control. Since 1980, obesity rates have tripled in most countries, and there are now almost two billion overweight individuals in the world. Policy recipes to fix the problem abound. More education, fewer cars. More bicycles, less TV. The list goes on and
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