MSc in Shipping Trade & Finance 2011/2012 Alternative Sources of raising capital in shipping corporations: Bridging the Funding Gap By Linos Alexandros Kogevinas 100021584 Supervisor: Dr. Giovanni Cespa Acknowledgments Having completed a rather long, but enjoyable year at Cass Business School , I feel obligated to thank a few people who helped me along the way. Firstly, I’d like to offer my most sincere thanks to my supervisor, Dr. Giovanni Cespa for accepting to supervise me
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............................................159 PROVISIONS AND CONTINGENCIES .......................................................171 TAXATION...................................................................................................185 LEASES.......................................................................................................201 EMPLOYEE BENEFITS...............................................................................223 EVENTS AFTER THE REPORTING PERIOD.......
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.................... 30 Leases ........................................................................... 32 Income taxes ................................................................. 35 Provisions and contingencies ......................................... 37 Revenue recognition ...................................................... 39 Share-based payments................................................... 41 Employee benefits other than share-based payments ..... 43 Earnings per share
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Hoosier Castings Corporation | The Dynamics of Transitioning a Family Business | | TEAM 7 CLARK HAYS, NITHYA SUNDARAM & JADE CHEN TEAM 7 CLARK HAYS, NITHYA SUNDARAM & JADE CHEN 2/10/2014 2/10/2014 1. Burdens of Succession & Conflicts of Interest The major stakeholders for HCC are the DeWitt family members (David DeWitt 51%, Gregory DeWitt 15% and Mabel DeWitt 22%), Brendon Morris’s management team (Gregory DeWitt, Scott Rolston, Ryan Williams and Jennifer Nichols), the
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or most kinds of purchases, you can get valuable advice and comparisons on the Internet. Ask a librarian or friends which Internet sites they think are helpful, or you can use a search engine like Google or Yahoo. Be aware that information you find is often biased. At many websites, the only products or sellers listed are ones that pay to advertise. Before buying anything on the Internet, check several websites and make sure you deal with reputable dealers. Transportation Airline Fares 1. Compare
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John Smith worked on a case for more than two years and received a lump sum payment of $300,000 for his work plus an additional $25,000 for pre-paid expenses. He wants to know how this money will be treated for tax purposes. John’s company is what is known as an LLC or Limited Liability Company, and for U.S. federal income tax purposes, an LLC is treated by default as a pass-through entity. Since John is the only person in the company, the LLC is treated as a “disregarded entity” for tax purposes
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As amended at the April 15-17, 2015, SBOE meeting §130.180. Financial Mathematics (One Credit), Adopted 2015. (a) General requirements. This course is recommended for students in Grades 1011-12. Prerequisite: Algebra I. This course satisfies a high school mathematics graduation requirement. Students shall be awarded one credit for successful completion of this course. (b) Introduction. (1) (2) The Finance Career Cluster focuses on planning, services for financial and investment
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British Airways 2008/09 Annual Report and Accounts / 75 Financial statements Overview Our business Corporate governance Financial statements 76 / British Airways 2008/09 Annual Report and Accounts Independent auditor’s report to the members of British Airways Plc We have audited the Group and Parent Company financial statements (the ‘financial statements’) of British Airways Plc for the year ended March 31, 2009, which comprise the Group consolidated income statement, the Group and
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UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended December 31, 2010 or TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Commission File Number 001-5424 DELTA AIR LINES, INC. (Exact name of registrant as specified in its charter) Delaware (State or other jurisdiction of incorporation or organization) Post
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Financial Forecasting: Riverview Community Hospital Alpine Village Clinic is a small walk-in clinic located next to the primary ski area of Alpine Village, a winter resort close to Aspen, Colorado. The clinic specializes in treating injuries sustained while skiing. It is owned and operated by two physicians: James Peterson, an orthopedist, and Amanda Cook, an internist (Gapenski and Pink, 2009). The clinic has an outside accountant who takes care of payroll matters, but Dr. Cook does all the other
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