As one of the Shared Services, Learnerships provide valuable BBBEE points.
Join us at an online CCMG Knowledge Sharing Event on understanding & applying 12h as a CCMG EA activity. This information session is for members of the CCMG, who can earn 1 CPD point for attendance.
Funding Summary (for March 2017) for funding management and strategies. (cont'd)- Please see 'part 1' to read from the introduction.
Information and results obtained from the Register of Apprenticeship Training Providers (RoATP) regarding funding. As well details about the involvement of The Education Funding Agency and Skills Funding Agency (now merged).
An overview of Advanced Learner Loans and the 3 main aspects within it has also been included.
This exclusive high-level webinar was produced specifically for Licking County Chamber of Commerce members. During this hour-long presentation, Doug Houser and Brigette Lafferty, of Rea & Associates and Doug Feller, of Investment Partners, provide viewers with insight into the new updated PPP Forgiveness application, tips on risk mitigation, the CARES Act impact, additional COVID-19 loan relief and more.
Specifically, you will hear a discussion around:
- PPP loan forgiveness and risk mitigation
- The CARES Act and how it has affected your retirement plan
- Plan participants affected (DC Plans)
- COVID-19 (CRD) distributions
- COVID-19 Loan Relief
- Plan Amendments
- Defined benefit relief
- CARES and how it has impacted personal financial planning, including IRAs, and more.
Watch this on-demand webinar, "PPP Forgiveness Guidance & CARES Act Impact on Financial Planning & Retirement Plans," today to learn more.
For additional information or to discuss your specific situation, email rea.news@reacpa.com. You can also visit the Rea & Associates website at https://www.reacpa.com for more information for small- to mid-sized businesses. Or, check out our COVID-19 Resource Center at https://www.reacpa.com/coronavirus.
This webinar provided a 401(k) and pension plan accounting and auditing update for plan sponsors, including management, accountants, and Human Resource professionals. In addition, the presentation provided an update on recent Employee Retirement Income Security Act (ERISA) criminal cases, the outcomes of those cases, and the prosecution.
What Is Life After Coronavirus? Working Through The PPP Loan Forgiveness Appl...Rea & Associates
Doug Houser and Paul McEwan of the SBA & PPP Loan Task Force at Rea & Associates are back and, with the official release of the Paycheck Protection Program (PPP) Loan Forgiveness Application by the Small Business Administration, are ready to present a special 90-minute, interactive webcast that will help you make sense of the application while providing much-needed clarity on a variety of factors pertaining to PPP Loans.
Be sure to join Doug and Paul as they walk attendees through the formal application and attempt to explain the various complexities found within this document. Specifically, during this presentation, you will hear:
- Discussion about the most recent official guidance of the PPP Loan and how to navigate PPP Forgiveness.
- A complete review of the PPP Forgiveness Application.
- About PPP Forgiveness Application's Critical Issues/FAQ’s.
- How to protect your business through risk mitigation and building a file.
Funding Summary (for March 2017) for funding management and strategies. (cont'd)- Please see 'part 1' to read from the introduction.
Information and results obtained from the Register of Apprenticeship Training Providers (RoATP) regarding funding. As well details about the involvement of The Education Funding Agency and Skills Funding Agency (now merged).
An overview of Advanced Learner Loans and the 3 main aspects within it has also been included.
This exclusive high-level webinar was produced specifically for Licking County Chamber of Commerce members. During this hour-long presentation, Doug Houser and Brigette Lafferty, of Rea & Associates and Doug Feller, of Investment Partners, provide viewers with insight into the new updated PPP Forgiveness application, tips on risk mitigation, the CARES Act impact, additional COVID-19 loan relief and more.
Specifically, you will hear a discussion around:
- PPP loan forgiveness and risk mitigation
- The CARES Act and how it has affected your retirement plan
- Plan participants affected (DC Plans)
- COVID-19 (CRD) distributions
- COVID-19 Loan Relief
- Plan Amendments
- Defined benefit relief
- CARES and how it has impacted personal financial planning, including IRAs, and more.
Watch this on-demand webinar, "PPP Forgiveness Guidance & CARES Act Impact on Financial Planning & Retirement Plans," today to learn more.
For additional information or to discuss your specific situation, email rea.news@reacpa.com. You can also visit the Rea & Associates website at https://www.reacpa.com for more information for small- to mid-sized businesses. Or, check out our COVID-19 Resource Center at https://www.reacpa.com/coronavirus.
This webinar provided a 401(k) and pension plan accounting and auditing update for plan sponsors, including management, accountants, and Human Resource professionals. In addition, the presentation provided an update on recent Employee Retirement Income Security Act (ERISA) criminal cases, the outcomes of those cases, and the prosecution.
What Is Life After Coronavirus? Working Through The PPP Loan Forgiveness Appl...Rea & Associates
Doug Houser and Paul McEwan of the SBA & PPP Loan Task Force at Rea & Associates are back and, with the official release of the Paycheck Protection Program (PPP) Loan Forgiveness Application by the Small Business Administration, are ready to present a special 90-minute, interactive webcast that will help you make sense of the application while providing much-needed clarity on a variety of factors pertaining to PPP Loans.
Be sure to join Doug and Paul as they walk attendees through the formal application and attempt to explain the various complexities found within this document. Specifically, during this presentation, you will hear:
- Discussion about the most recent official guidance of the PPP Loan and how to navigate PPP Forgiveness.
- A complete review of the PPP Forgiveness Application.
- About PPP Forgiveness Application's Critical Issues/FAQ’s.
- How to protect your business through risk mitigation and building a file.
COVID-19: The Impact on Retirement PlansCBIZ, Inc.
As COVID-19 continues to impact the stock market and organizations around the world, we understand that you have concerns about how recent market fluctuations may affect your retirement plan. What you should know is that there are options you may have to minimize these effects on your business and your employees. We’ve developed a summary of these complex issues in this whitepaper. You will learn about:
- Impacts to both defined benefit plans and defined contribution plans
- Potential options for your organization to minimize negative effects on your business and your employees
- Legislative updates from the CARES Act
- Important considerations and actions to take next
Faculty of Business and Law 381ACC Performance Management .docxssuser454af01
Faculty of Business and Law
381ACC Performance Management 2016 November
Coursework
[Contributes 25% to total module mark]
Submission by 4pm on date: 3 February 2017
This assignment must be submitted, with a pre-printed Bar Coded BES coursework
cover sheet attached, to Dropbox located at the PSB reception and also via the module
web by 16.00 on the above deadline.
Please note:
1. All work submitted after the submission deadline without an approved valid
reason (see below) will be given a mark of zero. (This is not the same as a
non-submission, as a late submission counts as an attempt and a mark of
zero may allow you to resit the coursework.).
2. Short deferrals (extensions) of up to one calendar week can only be given
for genuine "force majeure" and medical reasons, not for bad planning of
your time. Please note that theft, loss, or failure to keep a back-up file, are
not valid reasons. The short deferral must be applied for on or before the
submission date. You can apply for a short deferral by submitting an
Examination/ Coursework Deferral Application Form. Application Forms
along with the supporting evidence should go to the relevant Program
Executive. For a longer delay in submission a student may apply for a (long)
deferral.
Students MUST keep a copy and/or an electronic file of their assignment.
Please also submit an electronic copy of your assignment via the module web. (See
instructions on module web)
The electronic version of your assignment may be used to enable checks to be made
using anti-plagiarism software and approved plagiarism checking websites.
Word Length 1750 Words Maximum/ Minimum/Range 10%
Any penalties for not complying with word limits will be in accordance with University
and Faculty policy.
Learning Outcomes Assessed
This assignment will summatively assess the following learning outcome:
The student should be able to apply and demonstrate an understanding of
various performance strategies and techniques.
Assessment Criteria – See brief on next page
Marking Scheme - For information on how marks are awarded for particular elements
of this assignment see the coursework brief.
Return of Marked Work
Marked work will be returned in class. You can expect to have marked work returned
to you by 1 working week after the submission date. The expected date of return will
be the week commencing
PLAGIARISM WARNING! – Assignments should not be copied in part or in whole
from any other source, except for any marked up quotations, that clearly distinguish
what has been quoted from your own work. All references used must be given, and
the specific page number used should also be given for any direct quotations, which
should be in inverted commas. Students found copying from the internet or other
sources will get zero marks and may be excluded from the university.
C ...
Revenue recognition and measurement is crucial to reporting financial performance. An effective and credible accounting standard on revenue is essential to ensure capital market confidence Convergence between GAAP & IFRS BFRS 15 BFRS 15 replaces/supersedes the following standards and interpretations: BAS 11 Construction Contracts [1979] BAS 18 Revenue [1982] IFRIC 13 Customer Loyalty Programmes IFRIC 15 Agreements for the Construction of Real Estate IFRIC 18 Transfers of Assets from Customers SIC 31 Revenue - Barter Transactions Involving Advertising Services,
Major Changes from Earlier Standards Current Requirements New Requirements BAS 11: Construction Contracts BAS 18: Sales of Goods BAS 18: Sales of Services IFRIC 15 : Real Estate Sales BFRS 15: Revenue from Customer Contracts Over time or at a point in time BAS 18: Royalties BFRS 15: New guidelines on royalties revenue IFRIC 13: Customer Loyalties Program BFRS 15 New guidelines with option of additional goods/services & breakage
Are you involved with the management of a 401(k) plan that is required to have an audit conducted? Please join Danielle Gisondo, CPA, Marilea Campomizzi, CPA and Rebecca Ferris, CPA for a presentation on what to expect the first time your plan needs an audit and what you should be doing now for an easy audit.
Guide for the application for Registration, Licensing and Accreditation of non-profit organizations with social welfare and development programs and services for marginalized, indigent individuals, groups and communities.
Advanced Learner Loans Funding a general update as of 23rd Feb 2016
For the 2016 funding years onwards - summary by Safaraz Ali looking at
Learner eligibility for loans
Loan amounts and financial contributions
Qualifications designated for loans
The Number of loans
A Levels
Changes to Subcontracting
Changes in the Partnerships Model
Budget Analysis of Union Budget 2017 in relation to amendments made in Income Tax Act, 1961 and Service Tax. A comprehensive and detailed analysis in simple language for better understanding of every class of readers.
Organizations and workers were thrust into a transformational change that left both work and home environments in a state of chaos. The need to understand the impact of the shift from the traditional workplace to a hybrid world provides you with the opportunity to realign and navigate how we work.Traditional work/life balance strategies will need to shift to a more integrated lifestyle to support the hybrid working model.
COVID-19: The Impact on Retirement PlansCBIZ, Inc.
As COVID-19 continues to impact the stock market and organizations around the world, we understand that you have concerns about how recent market fluctuations may affect your retirement plan. What you should know is that there are options you may have to minimize these effects on your business and your employees. We’ve developed a summary of these complex issues in this whitepaper. You will learn about:
- Impacts to both defined benefit plans and defined contribution plans
- Potential options for your organization to minimize negative effects on your business and your employees
- Legislative updates from the CARES Act
- Important considerations and actions to take next
Faculty of Business and Law 381ACC Performance Management .docxssuser454af01
Faculty of Business and Law
381ACC Performance Management 2016 November
Coursework
[Contributes 25% to total module mark]
Submission by 4pm on date: 3 February 2017
This assignment must be submitted, with a pre-printed Bar Coded BES coursework
cover sheet attached, to Dropbox located at the PSB reception and also via the module
web by 16.00 on the above deadline.
Please note:
1. All work submitted after the submission deadline without an approved valid
reason (see below) will be given a mark of zero. (This is not the same as a
non-submission, as a late submission counts as an attempt and a mark of
zero may allow you to resit the coursework.).
2. Short deferrals (extensions) of up to one calendar week can only be given
for genuine "force majeure" and medical reasons, not for bad planning of
your time. Please note that theft, loss, or failure to keep a back-up file, are
not valid reasons. The short deferral must be applied for on or before the
submission date. You can apply for a short deferral by submitting an
Examination/ Coursework Deferral Application Form. Application Forms
along with the supporting evidence should go to the relevant Program
Executive. For a longer delay in submission a student may apply for a (long)
deferral.
Students MUST keep a copy and/or an electronic file of their assignment.
Please also submit an electronic copy of your assignment via the module web. (See
instructions on module web)
The electronic version of your assignment may be used to enable checks to be made
using anti-plagiarism software and approved plagiarism checking websites.
Word Length 1750 Words Maximum/ Minimum/Range 10%
Any penalties for not complying with word limits will be in accordance with University
and Faculty policy.
Learning Outcomes Assessed
This assignment will summatively assess the following learning outcome:
The student should be able to apply and demonstrate an understanding of
various performance strategies and techniques.
Assessment Criteria – See brief on next page
Marking Scheme - For information on how marks are awarded for particular elements
of this assignment see the coursework brief.
Return of Marked Work
Marked work will be returned in class. You can expect to have marked work returned
to you by 1 working week after the submission date. The expected date of return will
be the week commencing
PLAGIARISM WARNING! – Assignments should not be copied in part or in whole
from any other source, except for any marked up quotations, that clearly distinguish
what has been quoted from your own work. All references used must be given, and
the specific page number used should also be given for any direct quotations, which
should be in inverted commas. Students found copying from the internet or other
sources will get zero marks and may be excluded from the university.
C ...
Revenue recognition and measurement is crucial to reporting financial performance. An effective and credible accounting standard on revenue is essential to ensure capital market confidence Convergence between GAAP & IFRS BFRS 15 BFRS 15 replaces/supersedes the following standards and interpretations: BAS 11 Construction Contracts [1979] BAS 18 Revenue [1982] IFRIC 13 Customer Loyalty Programmes IFRIC 15 Agreements for the Construction of Real Estate IFRIC 18 Transfers of Assets from Customers SIC 31 Revenue - Barter Transactions Involving Advertising Services,
Major Changes from Earlier Standards Current Requirements New Requirements BAS 11: Construction Contracts BAS 18: Sales of Goods BAS 18: Sales of Services IFRIC 15 : Real Estate Sales BFRS 15: Revenue from Customer Contracts Over time or at a point in time BAS 18: Royalties BFRS 15: New guidelines on royalties revenue IFRIC 13: Customer Loyalties Program BFRS 15 New guidelines with option of additional goods/services & breakage
Are you involved with the management of a 401(k) plan that is required to have an audit conducted? Please join Danielle Gisondo, CPA, Marilea Campomizzi, CPA and Rebecca Ferris, CPA for a presentation on what to expect the first time your plan needs an audit and what you should be doing now for an easy audit.
Guide for the application for Registration, Licensing and Accreditation of non-profit organizations with social welfare and development programs and services for marginalized, indigent individuals, groups and communities.
Advanced Learner Loans Funding a general update as of 23rd Feb 2016
For the 2016 funding years onwards - summary by Safaraz Ali looking at
Learner eligibility for loans
Loan amounts and financial contributions
Qualifications designated for loans
The Number of loans
A Levels
Changes to Subcontracting
Changes in the Partnerships Model
Budget Analysis of Union Budget 2017 in relation to amendments made in Income Tax Act, 1961 and Service Tax. A comprehensive and detailed analysis in simple language for better understanding of every class of readers.
Organizations and workers were thrust into a transformational change that left both work and home environments in a state of chaos. The need to understand the impact of the shift from the traditional workplace to a hybrid world provides you with the opportunity to realign and navigate how we work.Traditional work/life balance strategies will need to shift to a more integrated lifestyle to support the hybrid working model.
11 Feb 2021 10:00 am - 11:00 am
As most of us believe AFRICA IS CALLING indeed – it’s bunker down time for our contact centre operations to get better getting right what we do so that it’s portable and transportable across the continent. And that absolutely starts with getting our people ‘right’ first
2020 will be remembered as a somber year when the world changed, right in front of our eyes – week to week, month to month and lockdowns to unlocking. The BPO industry’s response was rapid and the collaboration of various public, private and governmental players was nothing short of noteworthy. It is also the year when South Africa ranked 2nd most favoured offshore destinations of the year. As we come back slowly to the new normal, we need a winning strategy to take us to the next level of service delivery for clients across the world. This will have to be a strategy of taking the South Africa customer experience ‘to the world’ while the world cannot visit (fully) due to the pandemic. This is OUR time.
In-terms of BBBEE Requirements, every company seeking to earn BBBEE Points for Procurement, should establish a Procurement Standard for itself, based on its interpretation of the BBBEE Code and apply that standard to Suppliers.
The Online and Internet Debate - The Film and Publication Bill (The Internet Censorship Bill). This Legislative change threatens to have devastating consequences for the Digital Sectors in SA including the Contact Centre Sector and it is for this reason that the CCMG is hosting an online discussion with Dr Ivor Blumenthal.
Audio of presentation provided in video
As you work to complete your awards entry, keep in mind the Hero’s journey and use the steps as your plan. The deadline is looming but the light at the end of the tunnel is you, the hero, showing the way with your light sabre.
Policy and Criteria for Recognising a Professional Body and Registering a Professional Designation for the Purposes of the National Qualifications Framework Act, Act 67 of 2008
The CCMG/BPESA Contact Centre Industry Awards are the only industry-wide awards in South Africa. The prestigious professional Awards recognise the best of the best in the industry and set a benchmark for all Contact Centres and individuals to strive towards.
We will review the concept of Critical Thinking and advise why it is important in the context of your life and where you are. The objective for you should be to use Critical Thinking as a way to evaluate your life, analyse the results of your current thinking and to come up with new ways of thinking that enable you to have a happier, fuller life, to earn more and to understand life better.
What are the main advantages of using HR recruiter services.pdfHumanResourceDimensi1
HR recruiter services offer top talents to companies according to their specific needs. They handle all recruitment tasks from job posting to onboarding and help companies concentrate on their business growth. With their expertise and years of experience, they streamline the hiring process and save time and resources for the company.
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Taurus Zodiac Sign_ Personality Traits and Sign Dates.pptxmy Pandit
Explore the world of the Taurus zodiac sign. Learn about their stability, determination, and appreciation for beauty. Discover how Taureans' grounded nature and hardworking mindset define their unique personality.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
The world of search engine optimization (SEO) is buzzing with discussions after Google confirmed that around 2,500 leaked internal documents related to its Search feature are indeed authentic. The revelation has sparked significant concerns within the SEO community. The leaked documents were initially reported by SEO experts Rand Fishkin and Mike King, igniting widespread analysis and discourse. For More Info:- https://news.arihantwebtech.com/search-disrupted-googles-leaked-documents-rock-the-seo-world/
[Note: This is a partial preview. To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
Sustainability has become an increasingly critical topic as the world recognizes the need to protect our planet and its resources for future generations. Sustainability means meeting our current needs without compromising the ability of future generations to meet theirs. It involves long-term planning and consideration of the consequences of our actions. The goal is to create strategies that ensure the long-term viability of People, Planet, and Profit.
Leading companies such as Nike, Toyota, and Siemens are prioritizing sustainable innovation in their business models, setting an example for others to follow. In this Sustainability training presentation, you will learn key concepts, principles, and practices of sustainability applicable across industries. This training aims to create awareness and educate employees, senior executives, consultants, and other key stakeholders, including investors, policymakers, and supply chain partners, on the importance and implementation of sustainability.
LEARNING OBJECTIVES
1. Develop a comprehensive understanding of the fundamental principles and concepts that form the foundation of sustainability within corporate environments.
2. Explore the sustainability implementation model, focusing on effective measures and reporting strategies to track and communicate sustainability efforts.
3. Identify and define best practices and critical success factors essential for achieving sustainability goals within organizations.
CONTENTS
1. Introduction and Key Concepts of Sustainability
2. Principles and Practices of Sustainability
3. Measures and Reporting in Sustainability
4. Sustainability Implementation & Best Practices
To download the complete presentation, visit: https://www.oeconsulting.com.sg/training-presentations
India Orthopedic Devices Market: Unlocking Growth Secrets, Trends and Develop...Kumar Satyam
According to TechSci Research report, “India Orthopedic Devices Market -Industry Size, Share, Trends, Competition Forecast & Opportunities, 2030”, the India Orthopedic Devices Market stood at USD 1,280.54 Million in 2024 and is anticipated to grow with a CAGR of 7.84% in the forecast period, 2026-2030F. The India Orthopedic Devices Market is being driven by several factors. The most prominent ones include an increase in the elderly population, who are more prone to orthopedic conditions such as osteoporosis and arthritis. Moreover, the rise in sports injuries and road accidents are also contributing to the demand for orthopedic devices. Advances in technology and the introduction of innovative implants and prosthetics have further propelled the market growth. Additionally, government initiatives aimed at improving healthcare infrastructure and the increasing prevalence of lifestyle diseases have led to an upward trend in orthopedic surgeries, thereby fueling the market demand for these devices.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Skye Residences | Extended Stay Residences Near Toronto Airportmarketingjdass
Experience unparalleled EXTENDED STAY and comfort at Skye Residences located just minutes from Toronto Airport. Discover sophisticated accommodations tailored for discerning travelers.
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RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
"𝑩𝑬𝑮𝑼𝑵 𝑾𝑰𝑻𝑯 𝑻𝑱 𝑰𝑺 𝑯𝑨𝑳𝑭 𝑫𝑶𝑵𝑬"
𝐓𝐉 𝐂𝐨𝐦𝐬 (𝐓𝐉 𝐂𝐨𝐦𝐦𝐮𝐧𝐢𝐜𝐚𝐭𝐢𝐨𝐧𝐬) is a professional event agency that includes experts in the event-organizing market in Vietnam, Korea, and ASEAN countries. We provide unlimited types of events from Music concerts, Fan meetings, and Culture festivals to Corporate events, Internal company events, Golf tournaments, MICE events, and Exhibitions.
𝐓𝐉 𝐂𝐨𝐦𝐬 provides unlimited package services including such as Event organizing, Event planning, Event production, Manpower, PR marketing, Design 2D/3D, VIP protocols, Interpreter agency, etc.
Sports events - Golf competitions/billiards competitions/company sports events: dynamic and challenging
⭐ 𝐅𝐞𝐚𝐭𝐮𝐫𝐞𝐝 𝐩𝐫𝐨𝐣𝐞𝐜𝐭𝐬:
➢ 2024 BAEKHYUN [Lonsdaleite] IN HO CHI MINH
➢ SUPER JUNIOR-L.S.S. THE SHOW : Th3ee Guys in HO CHI MINH
➢FreenBecky 1st Fan Meeting in Vietnam
➢CHILDREN ART EXHIBITION 2024: BEYOND BARRIERS
➢ WOW K-Music Festival 2023
➢ Winner [CROSS] Tour in HCM
➢ Super Show 9 in HCM with Super Junior
➢ HCMC - Gyeongsangbuk-do Culture and Tourism Festival
➢ Korean Vietnam Partnership - Fair with LG
➢ Korean President visits Samsung Electronics R&D Center
➢ Vietnam Food Expo with Lotte Wellfood
"𝐄𝐯𝐞𝐫𝐲 𝐞𝐯𝐞𝐧𝐭 𝐢𝐬 𝐚 𝐬𝐭𝐨𝐫𝐲, 𝐚 𝐬𝐩𝐞𝐜𝐢𝐚𝐥 𝐣𝐨𝐮𝐫𝐧𝐞𝐲. 𝐖𝐞 𝐚𝐥𝐰𝐚𝐲𝐬 𝐛𝐞𝐥𝐢𝐞𝐯𝐞 𝐭𝐡𝐚𝐭 𝐬𝐡𝐨𝐫𝐭𝐥𝐲 𝐲𝐨𝐮 𝐰𝐢𝐥𝐥 𝐛𝐞 𝐚 𝐩𝐚𝐫𝐭 𝐨𝐟 𝐨𝐮𝐫 𝐬𝐭𝐨𝐫𝐢𝐞𝐬."
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
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Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
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Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
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CCMG Knowledge Sharing Event
1. INFORMATION SHARING AND ENGAMENT
ADDITIONAL DEDUCTION
FOR LEARNERSHIP
AGREEMENTS
INCOME TAX ACT 58 OF 1962
SECTION 12H
2. INFORMATION SHARING AND ENGAMENT
PURPOSE
• This Note provides clarity on the interpretation and application of
section 12H which provides deductions for registered learnership
agreements.
• The amendments to section 12H by the Taxation Laws Amendment Act
15 of 2016 have been taken into account in this Note and are effective
from 1 October 2016 and applicable to all learnership agreements entered
into on or after that date. This Note deals with learnership agreements
entered into from 1 October 2016. The relevant previous issue of
Interpretation Note 20 should be consulted for learnership agreements
entered into before that date.
3. INFORMATION SHARING AND ENGAMENT
BACKGROUND
• Section 12H provides additional deductions to employers for qualifying
learnership agreements. These additional deductions are intended as an
incentive for employers to train employees in a regulated environment in
order to encourage skills development and job creation. Training
contracts qualifying for these deductions are learnership agreement and
apprenticeships registered with a SETA. These additional deductions
consist of an annual allowance and a completion allowance. Effective
from 1 October 2016, the amount of the allowance will depend on the
NQF level held by the learner before entering into the learnership
agreement.
4. INFORMATION SHARING AND ENGAMENT
APPLICATION OF THE LAW
Section 12H provides a deduction to an employer in addition to
any other deductions allowable under the Act for any registered
learnership agreement if all the requirements of section 12H are
met. Use brief bullets, discuss details verbally.
an annual allowance, to which the
employer is entitled in any year of
assessment in which a learner is a party
to a registered learnership agreement
[section 12H(2) and (2A)]; and
a completion allowance during any
year of assessment in which the learner
successfully completes the learnership
[section 12H(3), (3A), (4) and 4A].
COMPLETION
ALLOWANCE
ANNUAL
ALLOWANCE
5. INFORMATION SHARING AND ENGAMENT
Key
Features of
Allowances
The annual allowance is subject
to a pro rata reduction if the
registered learnership
agreement does not cover the
full 12 months during any year
of assessment [section 12H(2)(b)
and (2A)(b)]
Different rules apply in
determining the completion
allowance for registered
learnership agreements
spanning periods of less than
24 months, and those which
cover 24 months or longer
[section 12H(3), (3A), (4) and
(4A)]
The quantum of these
allowances depends on the
NQF level held by the learner
[section 12H(2)(a)(i), (2A)(a)(i),
(3)(a), (3A)(a), (4)(a), (4A)(a)]
The quantum of these
allowances is increased if the
learner is a person with a
disability [section 12H(5) and
(5A)]
6. INFORMATION SHARING AND ENGAMENT
REGISTERED LEARNERSHIP AGREEMENT
• A “registered learnership agreement” as defined in section 12H(1) comprises an
agreement registered in accordance with the Skills Development Act and entered
into between the learner and the employer before 1 April 2022.
• The reference to “apprenticeships” was removed with the 2012 amendment with
effect from 1 January 2013. However, this does not mean that apprenticeships are no
longer provided for by the section. The definition of “learner” in section 12H refers
to a “learner” as defined in the Skills Development Act. Section 1 of the Skills
Development Act defines a “learner” as including an apprentice.
• Until 31 December 2012, the deduction was available only to those learnership
agreements which had been officially registered with a SETA. In practice
registrations were always delayed because of a variety of reasons which would then
negatively affect the deduction. This problem has been rectified by the introduction
of section 12H(2)(c)3 and (2A)(c)4 which provide that any learnership agreement
which has not been registered from the inception of the agreement will be deemed
to have been registered on the date it was entered into, provided it is registered
within 12 months after the last day of the employer’s year of assessment.
7. INFORMATION SHARING AND ENGAMENT
REQUIREMENTS FOR THE DEDUCTION
OF THE ANNUAL ALLOWANCE
The employer will qualify for the annual allowance if
During any year of assessment the learner is a party to a
registered learnership agreement with the employer
The learner holds an nqf-level qualification from 1 to 10
The agreement was entered into pursuant to a trade carried on by that employer
The employer has derived “income” as defined in section 1(1) from that trade
An employer will not qualify for the annual allowance during any period in which
A learnership agreement is not registered, subject to the deeming provision
of section 12H(2)(c) and (2A)(c)
A learner is not in employment
8. INFORMATION SHARING AND ENGAMENT
REQUIREMENTS FOR THE DEDUCTION
OF THE COMPLETION ALLOWANCE
The employer will qualify for the completion allowance if
During any year of assessment the learner is a party to a
registered learnership agreement with the employer
The learner holds an NQF-level qualification from 1 to 10
The employer derived “income” as defined in section 1(1) from that trade
The learner successfully completed the learnership during the year of
assessment
The agreement was entered into pursuant to a trade carried on by the employer
9. INFORMATION SHARING AND ENGAMENT
ENHANCED ALLOWANCES –
LEARNERS WITH A DISABILITY
In order to encourage employers to develop the skills of persons with a
disability, the annual and completion allowances are increased as follows
for a learner who has a “disability” as defined in section 6B(1) at the time of
entering into the learnership agreement
• R20 000 for a learner holding an NQF-level qualification from 1 to 6
• R30 000 for a learner holding an NQF-level qualification from 7 to 10
Form ITR-DD “Confirmation of Diagnosis of Disability”, which is available on the
SARS website, contains the criteria prescribed by the Commissioner for evaluating
whether a person has a disability.
10. INFORMATION SHARING AND ENGAMENT
PROHIBITION OF LEARNERSHIP
ALLOWANCES
An employer may not claim any annual allowance or any completion
allowance for a new registered learnership agreement if
• A learner, who is party to the new registered learnership agreement,
has previously failed to complete any other registered learnership
agreement to which the employer or an associated institution was a
party
• The other registered learnership agreement contains the same
education and training component as the new registered learnership
agreement
11. INFORMATION SHARING AND ENGAMENT
THE QUANTUM OF THE ANNUAL
ALLOWANCE
• The annual allowance is deductible in each year of assessment in which
the learnership agreement is in force
• For 12 full months during any year of assessment
• The quantum of the annual allowance is equal to –
• R40 000 for a learner holding an NQF-level qualification from 1 to 6; or
• R20 000 for a learner holding an NQF-level qualification from 7 to 10.
• If the learner is a person with a “disability” as defined in section 6B(1) –
• R60 000 (R40 000 + R20 000) for a learner holding an NQF-level qualification from 1 to 6;or
• R50 000 (R20 000 + R30 000) for a learner holding an NQF-level qualification from 7 to 10.
• For each period of less than 12 full months during any year of assessment
• The annual allowance is a pro rata portion if the learner is a party to a registered
learnership agreement for less than 12 full months during the year of assessment.
Apportionment will therefore apply if the learnership agreement commenced or
ended partway through the year of assessment.
12. INFORMATION SHARING AND ENGAMENT
THE QUANTUM OF THE COMPLETION
ALLOWANCE
• The completion allowance is granted once-off in addition to the annual allowance and is
deductible in the year of assessment in which the learner successfully completes the learnership
• Learnership agreements for less than 24 full months
• The quantum of the completion allowance is equal to –
• R40 000 for a learner holding an NQF-level qualification from 1 to 6; or
• R20 000 for a learner holding an NQF-level qualification from 7 to 10.
• If the learner is a person with a “disability” as defined in section 6B(1) –
• R60 000 (R40 000 + R20 000) for a learner holding an NQF-level qualification from 1 to 6; or
• R50 000 (R20 000 + R30 000) for a learner holding an NQF-level qualification from 7 to 10
• Learnership agreements equal to or exceeding 24 full months
• The quantum of the completion allowance is equal to –
• R40 000 for a learner holding an NQF-level qualification from 1 to 6 multiplied by the number of consecutive 12-month periods within
the duration of that learnership agreement;19 or
• R20 000 for a learner holding an NQF-level qualification from 7 to 10 multiplied by the number of consecutive 12-month periods within
the duration of that learnership agreement.20
• If the learner is a person with a “disability” as defined in section 6B(1) –
• R60 000 (R40 000 + R20 000) multiplied by the number of consecutive 12-month periods within the duration of that learnership
agreement; or
• R50 000 (R20 000 + R30 000) multiplied by the number of consecutive 12-month periods within the duration of that learnership
agreement.
13. INFORMATION SHARING AND ENGAMENT
THE LEARNER MOVES FROM NQF
LEVEL 6 TO 7
• A learner may enter into a learnership agreement and hold an NQF-level
6 qualification. During the year of assessment the learner may obtain a
higher qualification and as a result move to NQF level 7. The employer’s
claim would have to be adjusted and the allowance would be calculated
on a pro rata basis
14. INFORMATION SHARING AND ENGAMENT
Employers A and B will be
entitled to claim a pro rata
portion of the annual
allowance in the year of
assessment in which the
learner changes employment
Employer A will not be
entitled to any further annual
allowances or the completion
allowance
Employer B will be entitled to
the completion allowance
provided that the learner
successfully completes the
learnership while in Employer
B’s employ
Employer B will be entitled to
future annual allowances,
subject to apportionment in
the year of completion if the
final period consists of less
than 12 full months
SUBSTITUTION OF EMPLOYERS
Under section 17(5) of the Skills Development Act an employer may be
substituted with the consent of the learner and approval of the SETA that
registered the learnership agreement.
As a result, when a learner moves from Employer A to Employer B
15. INFORMATION SHARING AND ENGAMENT
TERMINATION OF THE LEARNERSHIP
AGREEMENT
• If a registered learnership agreement is terminated (whether by the
employee resigning or by the employer terminating the learner’s
employment), the employer will be able to deduct an amount equal to a
pro rata portion of the annual allowance in that year. The employer is not
entitled to deduct any further annual allowances or the completion
allowance, since the learnership agreement is terminated and the
learnership is not completed.
REPORTING REQUIREMENTS
• Under section 12H(8) for each year of assessment during which an
employer is eligible for an annual or completion allowance, the employer
must submit to the SETA with which the learnership agreement is
registered any information relating to that learnership agreement
required by the SETA in the form and manner and at the place and time
indicated by the SETA
16. INFORMATION SHARING AND ENGAMENT
CASE STUDY
• Example 9. The determination of the amount deductible as a
learnership allowance
Facts: ABC (Pty) Ltd (ABC) has a 31 March year-end.
• ABC concluded learnership agreements with employees X, Y, Z, and
employee D who is a person with a disability, pursuant to a trade carried
on by ABC. The learnership agreements with X, Y, Z and D have been
registered with the relevant SETA and titles and codes have been
allocated and issued by the Director-General: Department of Labour.
Assume that the current provisions of section 12H remain unchanged for
the duration of the learnerships.
17. INFORMATION SHARING AND ENGAMENT
CASE STUDY (CONT…)
• (a) Employee X
• X, with an NQF-level 6 qualification, entered into a 12-month learnership on 1
October 2016. The learnership agreement was registered with the SETA only on 1
December 2016. The learnership was completed successfully on 30 September 2017.
• (b) Employee Y
• Y, with an NQF-level 7 qualification, entered into an 18-month learnership on 1
October 2016. On 15 February 2017 Y left the employ of ABC without transferring the
learnership to a new employer under the Skills Development Act.
• (c) Employee Z
• Z, with an NQF-level 7 qualification, entered into a 12-month learnership agreement
on 1 January 2017. At the end of the 12-month period Z failed this learnership and
immediately entered into a new learnership with ABC which, according to the SETA,
had the same education and training component as the 12-month learnership, but
instead extended over a two-year period.
• (d) Employee D
• D, a person with a disability, with an NQF-level 6 qualification, entered into an 18-
month learnership agreement on 1 October 2016. On 31 March 2018 D successfully
completes the learnership.
18. INFORMATION SHARING AND ENGAMENT
CASE STUDY (CONT…)
(a) Employee X
Year of assessment ending 31 March 2017
An annual allowance of R20 000 (R40 000 × 6 / 12) is deductible because the learner is a party
to a registered learnership agreement with the employer for only six months (1 October 2016
to 31 March 2017). Section 12H(2)(c) deems registration of the learnership to occur on the date
of commencement of the learnership provided it is registered within 12 months after the last
day of the employer’s year of assessment.
Year of assessment ending 31 March 2018
1. An annual allowance of R20 000 is deductible because the learner is a party to the
registered learnership agreement with the employer for only six full months.
R40 000 × 6 / 12 = R20 000
2. A completion allowance of R40 000 is deductible, since the learnership agreement is for less
than 24 full months.
19. INFORMATION SHARING AND ENGAMENT
CASE STUDY (CONT…)
(b) Employee Y
Year of assessment ending 31 March 2017
An annual allowance of R5 000 is deductible because the learner is a party to the
registered learnership agreement with the employer for only three full months.
R20 000 × 3 / 12 = R5 000
The learner left the employ of the employer and therefore the registered learnership
agreement is terminated and no further annual allowance or any completion allowance
is deductible for that agreement.
(c) Employee Z
Year of assessment ending 31 March 2017 12-Month learnership
An annual allowance of R5 000 is deductible because the learner is a party to the
registered learnership agreement with the employer for only three full months.
R20 000 × 3 / 12 = R5 000
Year of assessment ending 31 March 2018
20. INFORMATION SHARING AND ENGAMENT
CASE STUDY (CONT…)
12-Month learnership
1. An annual allowance of R15 000 is deductible because the learner is a
party to the registered learnership agreement with the employer for only
nine full months.
R20 000 × 9 / 12 = R15 000
2. No completion allowance is deductible because the learner did not
successfully complete
New registered learnership extending over two years
No amount is deductible, since section 12H(6) prohibits any deduction for
the new registered learnership agreement under the same employer and
with the same education and training component the learnership
21. INFORMATION SHARING AND ENGAMENT
CASE STUDY (CONT…)
(d) Employee D
Year of assessment ending 31 March 2017
An annual allowance of R30 000 is deductible because the learner (a person
with a disability and NQF-level 6 qualification) is a party to the registered
learnership agreement with the employer for only six full months.
R60 000 × 6 / 12 = R30 000
Year of assessment ending 31 March 2018
1. An annual allowance of R60 000 is deductible because the learner (a person
with a disability and NQF-level 6 qualification) is a party to the registered
learnership agreement with the employer for twelve full months.
2. A completion allowance of R60 000 is deductible
The completion allowance in this case is R60 000 because the learnership
agreement is for a period of less than 24 months.
22. INFORMATION SHARING AND ENGAMENT
CONCLUSION
• Section 12H provides an annual allowance and a completion allowance to
employers that are a party to a qualifying learnership agreement with an
employee.
• The amendments to section 12H by the Taxation Laws Amendment Act 15 of
2016 are effective from 1 October 2016 and apply to all learnership agreements
entered into on or after that date. As a result, all learnership agreements entered
into before 1 October 2016 are subject to the previous legislation even if the
learnership agreement continues beyond 1 October 2016.
• The amended section now distinguishes between learners holding NQF levels 1
to 6 and NQF levels 7 to 10 qualifications. The pre-existing qualifications of the
learner entering the learnership agreement will determine the value of the claim