A report on legal environment of business in BangladeshMehadi
This document provides an overview of legal procedures for starting, continuing, and ending a business in Bangladesh. It discusses the multi-step process and costs associated with starting a business, which requires 8 procedures and costs 88% of income per capita. It outlines some of the key laws governing banking companies and financial institutions, including regulations around minimum capital, reserves, receiving deposits, and granting credit. The document also notes the legal considerations for ending a business, such as procedures for banking companies and financial institutions.
Fin man 5 break even point and leverage analysisJimmi Sinton
This document provides an overview and examples of break-even analysis for a financial management class. It defines break-even analysis as a method to determine the sales volume needed for total revenue to equal total costs. It also discusses how to calculate break-even points in units and dollars, how to set target earnings levels, and provides homework on calculating break-even points under different cost and price scenarios.
Taxation of Co-operative Societies, IndiaManoj Pandit
General Provisions of taxation with respect to co-operative societies. Please check the law for any changes. The document provides general guidelines and is not a comprehensive discussion on law.
This document discusses accounting for hire purchase and installment purchase transactions. It provides journal entries for the purchase of an asset under hire purchase, including entries for down payment, interest due, installment payments, depreciation, and closing entries. It then discusses installment purchase agreements and provides similar journal entries for purchasing an asset under an installment system, including entries for the purchase price, down payment, interest due, installment payments, depreciation, and closing entries.
This document discusses several theories of capital structure:
1. The net income approach developed by Durand states that a firm's value and cost of capital depend on its capital structure.
2. The net operating income approach and Modigliani-Miller approach state that a firm's total value and cost of capital are independent of its capital structure.
3. The traditional approach proposes that a firm's cost of capital first decreases then remains stable and eventually increases with higher leverage, implying an optimal capital structure.
The document discusses the components of the cost of capital, including debt, preferred stock, and common equity. It provides methods for calculating the costs of each component, such as using bond yields for the cost of debt. The weighted average cost of capital (WACC) is calculated using the costs of each component weighted by the target capital structure weights. Factors that influence the WACC include market conditions, the firm's capital structure and investment policy. The document also discusses approaches for adjusting the cost of capital for divisions or projects based on their specific risks.
This document contains solutions to problems related to risk and return from Chapter 5. Problem P5-1 calculates rates of return for two investments. Investment X has a higher rate of return of 12.5% compared to 12.36% for Investment Y. Problem P5-1 concludes that Investment X should be selected. Problem P5-9 assesses the return and risk of two projects, Project 257 and Project 432, by calculating their expected returns, standard deviations, ranges, and coefficients of variation to determine which project has lower risk.
A report on legal environment of business in BangladeshMehadi
This document provides an overview of legal procedures for starting, continuing, and ending a business in Bangladesh. It discusses the multi-step process and costs associated with starting a business, which requires 8 procedures and costs 88% of income per capita. It outlines some of the key laws governing banking companies and financial institutions, including regulations around minimum capital, reserves, receiving deposits, and granting credit. The document also notes the legal considerations for ending a business, such as procedures for banking companies and financial institutions.
Fin man 5 break even point and leverage analysisJimmi Sinton
This document provides an overview and examples of break-even analysis for a financial management class. It defines break-even analysis as a method to determine the sales volume needed for total revenue to equal total costs. It also discusses how to calculate break-even points in units and dollars, how to set target earnings levels, and provides homework on calculating break-even points under different cost and price scenarios.
Taxation of Co-operative Societies, IndiaManoj Pandit
General Provisions of taxation with respect to co-operative societies. Please check the law for any changes. The document provides general guidelines and is not a comprehensive discussion on law.
This document discusses accounting for hire purchase and installment purchase transactions. It provides journal entries for the purchase of an asset under hire purchase, including entries for down payment, interest due, installment payments, depreciation, and closing entries. It then discusses installment purchase agreements and provides similar journal entries for purchasing an asset under an installment system, including entries for the purchase price, down payment, interest due, installment payments, depreciation, and closing entries.
This document discusses several theories of capital structure:
1. The net income approach developed by Durand states that a firm's value and cost of capital depend on its capital structure.
2. The net operating income approach and Modigliani-Miller approach state that a firm's total value and cost of capital are independent of its capital structure.
3. The traditional approach proposes that a firm's cost of capital first decreases then remains stable and eventually increases with higher leverage, implying an optimal capital structure.
The document discusses the components of the cost of capital, including debt, preferred stock, and common equity. It provides methods for calculating the costs of each component, such as using bond yields for the cost of debt. The weighted average cost of capital (WACC) is calculated using the costs of each component weighted by the target capital structure weights. Factors that influence the WACC include market conditions, the firm's capital structure and investment policy. The document also discusses approaches for adjusting the cost of capital for divisions or projects based on their specific risks.
This document contains solutions to problems related to risk and return from Chapter 5. Problem P5-1 calculates rates of return for two investments. Investment X has a higher rate of return of 12.5% compared to 12.36% for Investment Y. Problem P5-1 concludes that Investment X should be selected. Problem P5-9 assesses the return and risk of two projects, Project 257 and Project 432, by calculating their expected returns, standard deviations, ranges, and coefficients of variation to determine which project has lower risk.
Mergers and acquisitions involve the combination of two or more companies. A merger combines two approximately equal-sized companies, while an acquisition sees one larger company purchase a smaller one. There are several types of mergers, including horizontal (between competitors), vertical (between companies in a supply chain), and conglomerate (between unrelated industries). Reasons for mergers and acquisitions include gaining synergies between companies, removing unprofitable business lines, focusing on core competencies, generating cash, withstanding competition, and facilitating further growth.
This document provides an overview of tax deductions available under Sections 80C to 80U of the Indian Income Tax Act. It explains that these deductions are intended to incentivize taxpayers to engage in socially desirable activities and investments. The key deductions covered include those for life insurance premiums (Section 80C), pension contributions (Section 80CCC), medical insurance (Section 80D), treatment of disabled dependents (Section 80DD), tuition fees (Section 80E), interest on education loans (Section 80E), rent payments (Section 80GG), among others. Eligibility conditions and calculation of allowable deductions for each section are described.
What is an annuity?
An annuity is an insurance-based contract between you, the owner, and the contract issuer.
This is basically how annuities work: You pay after-tax dollars to the issuer, the issuer invests the money for you, and any earnings accumulate tax deferred. At some point, the issuer pays out the principal and earnings to you or to your beneficiaries. Earnings are taxed as ordinary income when they’re distributed.
The document discusses various aspects of capital structure including definitions, key terms, theories, and principles. It defines capital structure as the mix of debt and equity used by a company to finance its overall operations and long-term needs. Several theories of capital structure are described, including the net income approach, net operating income approach, and Modigliani & Miller approach. Factors that determine an optimal capital structure are discussed, including costs, risks, flexibility, and control. Formulas for calculating financial break-even point, point of indifference, and capital gearing ratio are provided. Examples are given to illustrate how to apply the concepts.
This document discusses methods for calculating the cost of capital, including the cost of debt, equity, and preference shares. It outlines the Capital Asset Pricing Model (CAPM) approach for estimating the cost of equity, as well as other methods like the dividend yield plus risk premium approach and the dividend discount model. It also discusses how to calculate the weighted average cost of capital (WACC) using target capital structure weights. Additionally, it notes some issues that companies face in estimating their cost of capital and common misconceptions about the concept.
This chapter discusses the valuation of bonds and shares. It explains the characteristics of different types of bonds and shares and how to value them using present value concepts. The chapter focuses on the linkage between share values, earnings, and dividends. It also covers bond valuation, including the impact of interest rate changes on bond prices. Credit ratings help assess the default risk of different bonds.
This document provides an overview of social accounting, including its meaning, objectives, components, and measurement. Social accounting aims to measure and report on an organization's social and environmental impacts. It covers areas like production, consumption, human resources, community involvement, and environmental protection. Measuring social costs and benefits is challenging but can be done using surrogate valuation, surveys, restoration costs, and other techniques. Social accounting helps organizations improve their public image, fulfill social obligations, and inform stakeholders of their social performance and responsibilities to society.
This document discusses the economic order quantity model, which determines how much of a material or item should be purchased at one time to minimize total inventory costs. It provides formulas to calculate the economic order quantity based on annual usage, ordering costs, and carrying costs. Several examples are provided and solved to demonstrate calculating the economic order quantity and total annual inventory costs for different materials based on given cost parameters. Methods for determining the economic order quantity include algebraic, graphical, tabular, and cost comparison approaches. The document also provides an example of calculating reorder level and reorder quantity based on stock levels, consumption rates, and estimated delivery periods.
provisions and restrictions of buy back of sharessangeeta saini
The document provides information about buybacks of shares by companies. It discusses the methods of buybacks, provisions and restrictions under the Companies Act 2013, and examples. Specifically, it notes that companies can buy back shares from existing shareholders proportionately, from the open market, or by purchasing employee shares. Restrictions include the buyback being authorized by articles and below 25% of paid-up capital and free reserves. An example is provided of Reliance Industries announcing a Rs. 10,440 crore buyback of 12 crore shares at Rs. 870 per share.
The document discusses investment appraisal methods like net present value (NPV) and internal rate of return (IRR). It provides examples to calculate NPV and IRR for a project to determine if it should be accepted. NPV compares the present value of cash inflows to outflows, with a positive NPV meaning the project should be accepted. IRR is the discount rate that results in an NPV of zero. Both are superior to simpler methods like payback period. While NPV is more accurate, IRR is easier for non-financial managers to understand and use to evaluate projects.
This document provides an overview of simple and compound interest, including:
- Definitions of key terms like principal, interest, and amount
- The simple interest formula of Principal x Rate x Time / 100
- An example calculation of simple interest
- The concept of compound interest being interest calculated on prior interest amounts
- A step-by-step example of calculating compound interest without using the formula
- Introducing the compound interest formula as Amount = Principal x (1 + Rate/100)^Time
- Example calculations of compound interest using the formula
The document compares simple versus compound interest and provides practice questions for readers to calculate compound interest themselves.
company law - lifting the corporate veil - akashS. M. Akash
The document discusses the circumstances under which a corporate veil may be lifted. There are two main ways this can occur: statutory veil lifting under provisions like fraudulent or wrongful trading; and judicial veil lifting through common law principles. Judicial veil lifting traditionally involved three exceptions - the single economic unit doctrine, agency relationships, and using a company as a facade. More recently, UK courts have taken a stricter approach, only lifting the veil in exceptional circumstances like those outlined in Adams v Cape Industries. The document provides an overview of the development of corporate veil lifting jurisprudence in the UK.
The document discusses capital structure and leverage. It defines capital structure and discusses questions to consider when making financing decisions, such as determining the optimal financing mix. Appropriate capital structures should have features like profitability, solvency, flexibility, capacity, and control. Capital structure is determined by factors like taxes, flexibility, industry norms, and investor requirements. Firms can use different forms of capital structure involving various proportions of equity, debt, and preference shares. Financial leverage refers to using debt financing to magnify returns, and it can be measured using ratios like debt ratio and interest coverage. Capital structure theories address whether firm value depends on capital structure.
Financial Management; Chapter: cost of capitalArshad Islam
This document discusses the cost of capital, including the costs of equity, debt, and preferred stock. It provides formulas to calculate each of these costs. For example, the cost of debt (rd) is calculated as the interest rate (1 - tax rate). The weighted average cost of capital (WACC) combines the costs and weights of each component of the capital structure. An example is provided to demonstrate calculating WACC given specific financial information for a company.
LLP vs PVT. LTD.. vs OPC vs Partnership vs ProprietorshipLegal Raasta
Types of Business Formation, Minimum Requirements for Company Registration, Member's Liability, Name of the Entity.
To know more about LLP vs PVT. LTD.. vs OPC vs Partnership vs Proprietorship, visit https://www.legalraasta.com/
1) The document discusses the residential status of individuals in India for tax purposes, including the definitions and tests for being a resident, ordinarily resident, not ordinarily resident, and non-resident.
2) It provides examples of how to determine an individual's residential status based on the number of days spent in India in the relevant year and over the last few years, as well as examples of applying the tests.
3) Residential status is important for determining the scope of an individual's global income that is taxable in India.
Annuities are hard to understand for most retirees, this easy to read booklet explains the new types of annuities and the amazing features they have. Whether you’re looking to purchase an annuity or want information on your current annuities, this booklet provides all the answers you may be looking for.
Capital budgeting is the process of allocating funds to long-term capital projects. It involves 4 steps: generating ideas, analyzing proposals, planning the capital budget, and monitoring projects. Key principles include basing decisions on cash flows, considering the timing of cash flows, and only including incremental cash flows. Common criteria for evaluating projects are net present value, internal rate of return, payback period, and profitability index. The net present value profile graphically shows how a project's NPV changes with the required rate of return.
Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. Factoring is commonly referred to as accounts receivable factoring, invoice factoring, and sometimes accounts receivable financing.
There are three parties directly involved: the factor who purchases the receivable, the one who sells the receivable, and the debtor who has a financial liability that requires him or her to make a payment to the owner of the invoice.
There are various types of factoring:
Recourse, Non - recourse, maturity and cross - border factoring.
VAT act bd-Seizure of confiscable goods
According to section 27
(1) Any value added tax officer, authorized in this behalf by a value added tax officer not ` below the rank of an Assistant Commissioner, may seize any confiscable goods andhttp://pupilshub.com/vat-act-bd-seizure-confiscable-goods/248
The document provides guidance on dealing with lost property according to Islamic law. It states that Islamic law establishes clear instructions for handling lost items in a way that respects the rights of the property owner, promotes social harmony and justice. The guidance encourages finding the owner of lost property and returning it if possible, or keeping the item safely if the owner cannot be found, to balance the rights of the owner and principles of honesty and fairness. The instructions aim to promote respectful treatment of lost property and prevent unlawful use of items for personal gain, preserving order in society.
Mergers and acquisitions involve the combination of two or more companies. A merger combines two approximately equal-sized companies, while an acquisition sees one larger company purchase a smaller one. There are several types of mergers, including horizontal (between competitors), vertical (between companies in a supply chain), and conglomerate (between unrelated industries). Reasons for mergers and acquisitions include gaining synergies between companies, removing unprofitable business lines, focusing on core competencies, generating cash, withstanding competition, and facilitating further growth.
This document provides an overview of tax deductions available under Sections 80C to 80U of the Indian Income Tax Act. It explains that these deductions are intended to incentivize taxpayers to engage in socially desirable activities and investments. The key deductions covered include those for life insurance premiums (Section 80C), pension contributions (Section 80CCC), medical insurance (Section 80D), treatment of disabled dependents (Section 80DD), tuition fees (Section 80E), interest on education loans (Section 80E), rent payments (Section 80GG), among others. Eligibility conditions and calculation of allowable deductions for each section are described.
What is an annuity?
An annuity is an insurance-based contract between you, the owner, and the contract issuer.
This is basically how annuities work: You pay after-tax dollars to the issuer, the issuer invests the money for you, and any earnings accumulate tax deferred. At some point, the issuer pays out the principal and earnings to you or to your beneficiaries. Earnings are taxed as ordinary income when they’re distributed.
The document discusses various aspects of capital structure including definitions, key terms, theories, and principles. It defines capital structure as the mix of debt and equity used by a company to finance its overall operations and long-term needs. Several theories of capital structure are described, including the net income approach, net operating income approach, and Modigliani & Miller approach. Factors that determine an optimal capital structure are discussed, including costs, risks, flexibility, and control. Formulas for calculating financial break-even point, point of indifference, and capital gearing ratio are provided. Examples are given to illustrate how to apply the concepts.
This document discusses methods for calculating the cost of capital, including the cost of debt, equity, and preference shares. It outlines the Capital Asset Pricing Model (CAPM) approach for estimating the cost of equity, as well as other methods like the dividend yield plus risk premium approach and the dividend discount model. It also discusses how to calculate the weighted average cost of capital (WACC) using target capital structure weights. Additionally, it notes some issues that companies face in estimating their cost of capital and common misconceptions about the concept.
This chapter discusses the valuation of bonds and shares. It explains the characteristics of different types of bonds and shares and how to value them using present value concepts. The chapter focuses on the linkage between share values, earnings, and dividends. It also covers bond valuation, including the impact of interest rate changes on bond prices. Credit ratings help assess the default risk of different bonds.
This document provides an overview of social accounting, including its meaning, objectives, components, and measurement. Social accounting aims to measure and report on an organization's social and environmental impacts. It covers areas like production, consumption, human resources, community involvement, and environmental protection. Measuring social costs and benefits is challenging but can be done using surrogate valuation, surveys, restoration costs, and other techniques. Social accounting helps organizations improve their public image, fulfill social obligations, and inform stakeholders of their social performance and responsibilities to society.
This document discusses the economic order quantity model, which determines how much of a material or item should be purchased at one time to minimize total inventory costs. It provides formulas to calculate the economic order quantity based on annual usage, ordering costs, and carrying costs. Several examples are provided and solved to demonstrate calculating the economic order quantity and total annual inventory costs for different materials based on given cost parameters. Methods for determining the economic order quantity include algebraic, graphical, tabular, and cost comparison approaches. The document also provides an example of calculating reorder level and reorder quantity based on stock levels, consumption rates, and estimated delivery periods.
provisions and restrictions of buy back of sharessangeeta saini
The document provides information about buybacks of shares by companies. It discusses the methods of buybacks, provisions and restrictions under the Companies Act 2013, and examples. Specifically, it notes that companies can buy back shares from existing shareholders proportionately, from the open market, or by purchasing employee shares. Restrictions include the buyback being authorized by articles and below 25% of paid-up capital and free reserves. An example is provided of Reliance Industries announcing a Rs. 10,440 crore buyback of 12 crore shares at Rs. 870 per share.
The document discusses investment appraisal methods like net present value (NPV) and internal rate of return (IRR). It provides examples to calculate NPV and IRR for a project to determine if it should be accepted. NPV compares the present value of cash inflows to outflows, with a positive NPV meaning the project should be accepted. IRR is the discount rate that results in an NPV of zero. Both are superior to simpler methods like payback period. While NPV is more accurate, IRR is easier for non-financial managers to understand and use to evaluate projects.
This document provides an overview of simple and compound interest, including:
- Definitions of key terms like principal, interest, and amount
- The simple interest formula of Principal x Rate x Time / 100
- An example calculation of simple interest
- The concept of compound interest being interest calculated on prior interest amounts
- A step-by-step example of calculating compound interest without using the formula
- Introducing the compound interest formula as Amount = Principal x (1 + Rate/100)^Time
- Example calculations of compound interest using the formula
The document compares simple versus compound interest and provides practice questions for readers to calculate compound interest themselves.
company law - lifting the corporate veil - akashS. M. Akash
The document discusses the circumstances under which a corporate veil may be lifted. There are two main ways this can occur: statutory veil lifting under provisions like fraudulent or wrongful trading; and judicial veil lifting through common law principles. Judicial veil lifting traditionally involved three exceptions - the single economic unit doctrine, agency relationships, and using a company as a facade. More recently, UK courts have taken a stricter approach, only lifting the veil in exceptional circumstances like those outlined in Adams v Cape Industries. The document provides an overview of the development of corporate veil lifting jurisprudence in the UK.
The document discusses capital structure and leverage. It defines capital structure and discusses questions to consider when making financing decisions, such as determining the optimal financing mix. Appropriate capital structures should have features like profitability, solvency, flexibility, capacity, and control. Capital structure is determined by factors like taxes, flexibility, industry norms, and investor requirements. Firms can use different forms of capital structure involving various proportions of equity, debt, and preference shares. Financial leverage refers to using debt financing to magnify returns, and it can be measured using ratios like debt ratio and interest coverage. Capital structure theories address whether firm value depends on capital structure.
Financial Management; Chapter: cost of capitalArshad Islam
This document discusses the cost of capital, including the costs of equity, debt, and preferred stock. It provides formulas to calculate each of these costs. For example, the cost of debt (rd) is calculated as the interest rate (1 - tax rate). The weighted average cost of capital (WACC) combines the costs and weights of each component of the capital structure. An example is provided to demonstrate calculating WACC given specific financial information for a company.
LLP vs PVT. LTD.. vs OPC vs Partnership vs ProprietorshipLegal Raasta
Types of Business Formation, Minimum Requirements for Company Registration, Member's Liability, Name of the Entity.
To know more about LLP vs PVT. LTD.. vs OPC vs Partnership vs Proprietorship, visit https://www.legalraasta.com/
1) The document discusses the residential status of individuals in India for tax purposes, including the definitions and tests for being a resident, ordinarily resident, not ordinarily resident, and non-resident.
2) It provides examples of how to determine an individual's residential status based on the number of days spent in India in the relevant year and over the last few years, as well as examples of applying the tests.
3) Residential status is important for determining the scope of an individual's global income that is taxable in India.
Annuities are hard to understand for most retirees, this easy to read booklet explains the new types of annuities and the amazing features they have. Whether you’re looking to purchase an annuity or want information on your current annuities, this booklet provides all the answers you may be looking for.
Capital budgeting is the process of allocating funds to long-term capital projects. It involves 4 steps: generating ideas, analyzing proposals, planning the capital budget, and monitoring projects. Key principles include basing decisions on cash flows, considering the timing of cash flows, and only including incremental cash flows. Common criteria for evaluating projects are net present value, internal rate of return, payback period, and profitability index. The net present value profile graphically shows how a project's NPV changes with the required rate of return.
Factoring is a financial transaction and a type of debtor finance in which a business sells its accounts receivable (i.e., invoices) to a third party (called a factor) at a discount. Factoring is commonly referred to as accounts receivable factoring, invoice factoring, and sometimes accounts receivable financing.
There are three parties directly involved: the factor who purchases the receivable, the one who sells the receivable, and the debtor who has a financial liability that requires him or her to make a payment to the owner of the invoice.
There are various types of factoring:
Recourse, Non - recourse, maturity and cross - border factoring.
VAT act bd-Seizure of confiscable goods
According to section 27
(1) Any value added tax officer, authorized in this behalf by a value added tax officer not ` below the rank of an Assistant Commissioner, may seize any confiscable goods andhttp://pupilshub.com/vat-act-bd-seizure-confiscable-goods/248
The document provides guidance on dealing with lost property according to Islamic law. It states that Islamic law establishes clear instructions for handling lost items in a way that respects the rights of the property owner, promotes social harmony and justice. The guidance encourages finding the owner of lost property and returning it if possible, or keeping the item safely if the owner cannot be found, to balance the rights of the owner and principles of honesty and fairness. The instructions aim to promote respectful treatment of lost property and prevent unlawful use of items for personal gain, preserving order in society.
তারাবীহ ও ইতিকাফ – শাইখ নাসেরুদ্দিন আল আলবানীrasikulindia
This document provides a 3 sentence summary of the key points from the author's introduction:
The author discusses the importance of Tarawih and I'tikaf in Islam according to Muhammad Nasiruddin Al-Albani's book on the topic. I'tikaf refers to secluding oneself in the mosque for worship during Ramadan. The author finds this work to be an extremely valuable reference on all matters relating to Tarawih and I'tikaf.
Songeet o recording studio by Sumon HafijSumon Hafij
This document discusses the importance of music composition (iKwWs) in Bengali music. It notes that the compositions of famous musicians from the past, such as Rabindranath Tagore, Kazi Nazrul Islam, and others, still inspire people today through their lyrics and melodies. The document emphasizes that while no artist can keep composing popular music forever, the compositions of these musicians continue to influence Bengali music even today. It highlights the crucial role of music directors and their expertise in selecting appropriate instruments and musicians for different songs. In summary, the document explores the lasting impact of iconic Bengali compositions and composers over time.
This document contains the Value Added Tax and Supplementary Duty Rules, 2016 as formulated by the National Board of Revenue under section 135 of the Value Added Tax and Supplementary Duty Act, 2012.
It defines key terms used in the rules such as registered person, taxable person, tax invoice, supplementary duty certificate, accounting officer etc. It also outlines the procedures for registration, cancellation of registration, determination of taxable turnover for the purposes of registration, application for registration and issuance of tax registration certificate.
The document is divided into parts with the initial part covering general provisions and definitions, followed by rules related to registration and de-registration, determination of taxable turnover, application procedures for registration and issuance of tax registration certificates
The document discusses women's rights in Islam. It states that under traditional Islamic law, women only have inheritance rights as a daughter, wife, mother or sister of a male relative. However, some argue that Islam actually promotes women's rights and status by giving them inheritance rights. The document then examines issues like women's inheritance rights in Islam in more detail, providing explanations and perspectives on women's rights and the role of women's education in society.
The document discusses the issue of child trafficking in the UK and globally. It states that gangs traffic hundreds of children from Africa, Asia, and Eastern Europe into the UK every year to use them as slave labor. The children are smuggled in and put to work in poor conditions where they face physical and sexual abuse. While estimates vary, it is believed that over 1.2 million children globally are trafficked each year, with 35% of all trafficking victims being children. The document calls for stronger national and international measures to prevent child trafficking and protect victims.
ইসলাম বিরোধী আইন জারীর বিধান ও ফিতনাতুত তাকফীর – শাইখ নাসেরুদ্দিন আল আলবানীrasikulindia
This document provides biographical information about Sheikh Muhammad Nasiruddin al-Albani, the author of the book being summarized. It states that he was born in 1914 in Albania and grew up in a religious family. He received his early education there before his family migrated to Syria due to political issues. He learned Arabic and studied Islamic sciences, becoming a hadith scholar. The document outlines his educational background and significance as a hadith expert who emphasized the importance of hadith in understanding Islam. It expresses the author's belief that readers will gain an understanding of the importance and dignity of hadith in Islam from studying his book.
This document provides biographical information about Sheikh Muhammad Nasiruddin al-Albani, the author of the analyzed text. It states that he was born in 1914 in Albania and grew up in a religious family. He received early Islamic education but also learned foreign languages. Due to political issues, his family migrated to Syria when he was young. He received education at Islamic schools and became well-versed in Hadith. He authored several books explaining the importance and status of Hadith in Islam. The summary provides brief context about the author to help understand his perspective in the analyzed text.
1. This document outlines the service rules of a private IT company in Bangladesh. It details policies on recruitment, employee classification, compensation, benefits, code of conduct, and more to ensure proper governance and management of the company.
2. Employees are recruited based on qualifications and merit through an application and interview process. New recruits undergo a probation period of 6 months for skilled roles or 3 months for others before being confirmed.
3. The document provides pay scales for different employee grades, with benefits like healthcare allowances and annual bonuses. Maintaining proper service records and following all labor laws are emphasized.
The document discusses the history and significance of the modern Olympic Games. It provides context on how the ancient Olympic Games evolved into the international event it is today. Key points discussed include:
1. The modern Olympics began in 1896 and have been held every four years since then, growing into one of the world's largest recurring international events.
2. The Olympics aim to use athletic competition to promote education, cultural exchange, and world peace.
3. Over 200 nations now participate in the Summer Olympics, which feature over 10,000 athletes competing across 35 sports.
This document is the table of contents for a book titled "Daynondin Jibone Islam - Pobitrota" (Reformation of Islamic Life) by Shariful Islam. The book contains chapters on various topics related to purification in Islam such as ablution, prayer, fasting, pilgrimage, marriage etc. Each chapter discusses the rules and benefits of the topic based on Quran and Hadith. The table of contents lists the chapter titles and page numbers to help readers navigate to relevant sections of the book. The overall aim of the book is to guide people to follow the true teachings of Islam as found in primary religious sources.
The Information and Communication Technology Division of Bangladesh is implementing a 'Digital Jobs Creation' program to train people in online work. So far, the program has provided 2-day introductory online training in 60 districts and 5-day specialized training in 50 districts. The training covers topics like profile creation on freelance platforms, online job searching, payment methods, search engine optimization, graphics design, and web development. The goal is to utilize digital technologies and develop skills for online work to contribute to the national economy and achieve the government's vision of becoming a digital country by 2021.
This document provides an overview of a training module on work study. The objectives are to help participants understand work study and its importance, methods of work measurement like time study, and performance evaluation techniques like motion study. The module will cover various topics through discussion, examples and exercises. Participants will learn how to conduct a time study, determine method and time standards, and perform motion and time study analysis using provided materials. The instructor will explain key concepts, address any issues and ensure participants apply the learning through discussion.
1. An income tax return is a document that must be filed with the tax authority by a taxpayer detailing their annual income. Returns must be filed by the deadline according to income tax laws.
2. Individuals and certain categories of taxpayers must file returns if their income exceeds certain thresholds. Returns can be filed in person, online, or abroad if the taxpayer is residing overseas.
3. Failure to file a return by the deadline can result in penalties being imposed.
The document discusses electrical safety issues in facilities and provides guidelines. It states that all electrical equipment must be properly grounded, installed, and maintained to prevent hazards. Facilities must obtain approval of their electrical systems from authorized personnel before operation. Regular inspections and testing are required to ensure electrical safety. Unauthorized people should not perform electrical work. Signs must be posted regarding electrical hazards and accidents must be reported.
The document discusses various Islamic banking concepts like Wadia, Mudaraba, and Murabaha. Wadia allows banks to use depositor funds with their permission, while ensuring the deposit is payable on demand. Mudaraba is a partnership agreement where one party provides capital and the other manages the business, sharing any profits according to a predetermined ratio.
Similar to Change of vat registration bd and cancellation of registration in bd (20)
Vat act bd submission of documents sec 33 & 34Nasir Du
1) According to Section 33 of the VAT Act, any registered person whose liability to submit a return arises under Section 31 must maintain the return for the VAT period concerned and the subsequent 6 years in Bangladesh, unless any appeal, revision or review filed under this Act is pending.
2) Under Section 34, any registered person must submit books, records and other documents for examination to any VAT officer on demand.
3) Section 34K allows a VAT officer to charge a fee and provide certified copies of VAT related documents if the applicant's documents cannot be verified or authenticated and the officer finds them relevant to the purpose stated in the application.
http://pupilshub.com/vat-bangladesh-1991-sec-9-rebate-taxes/209
input and output vat example,how to calculate input and output vat,input vat and output vat definition,difference between input and output tax,input vat,vat registered explained,vat limit,vat registrationhttp://pupilshub.com/vat-bangladesh-1991-sec-9-rebate-taxes/209
This document outlines rebates on taxes that are available under Section 9 of VAT Bangladesh 1991. It details various inputs, goods, and services on which input tax paid can be claimed as rebate against output tax, subject to certain conditions. This includes rebate on taxes paid for goods used in taxable supplies, import duties on imported inputs, capital goods used in production/services, reusable containers, promotional materials, and more. It also discusses procedures for claiming rebates and audits of rebate claims.
1. Individuals or businesses whose annual turnover exceeds 3% of their total turnover will pay income tax at 3% of their annual turnover if they are not liable to audit under section 15.
2. The rules and procedures for income tax assessment, payment, and penalties will be determined by law, including tax rates, taxpayer registration, allowed deductions, documentation requirements, and powers of relevant officials.
3. By order issued in the official gazette, any goods or services can be exempted from income tax, subject to conditions specified in the order.
Vat bangladesh act 1991 sec 6 time and method of paymentNasir Du
1) The document discusses the timing and process of collecting VAT or service tax according to the Customs Act and related laws and regulations.
2) It specifies that VAT or tax will be collected from registered persons or businesses providing goods or services at the time of delivery, issuance of invoices, personal use, or receipt of full payment.
3) It also allows the government to issue orders specifying other circumstances for collection of VAT or tax on goods, services, or sectors.
Cost and management accounting (ICSB Level 2 Evening)
Download Institute of Chartered Secretaries of Bangladesh (ICSB) teacher's lecture notes.
Institute of Chartered Secretaries of Bangladesh (ICSB) level 2 Cost and management accounting
Download Institute of Chartered Secretaries of Bangladesh (ICSB) question.
Institute of Chartered Secretaries of Bangladesh (ICSB) level 2 questions
Question details:
Direct and Indirect Tax Laws
Business communication
Cost and management accounting
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This slide is special for master students (MIBS & MIFB) in UUM. Also useful for readers who are interested in the topic of contemporary Islamic banking.
This presentation was provided by Steph Pollock of The American Psychological Association’s Journals Program, and Damita Snow, of The American Society of Civil Engineers (ASCE), for the initial session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session One: 'Setting Expectations: a DEIA Primer,' was held June 6, 2024.
Executive Directors Chat Leveraging AI for Diversity, Equity, and InclusionTechSoup
Let’s explore the intersection of technology and equity in the final session of our DEI series. Discover how AI tools, like ChatGPT, can be used to support and enhance your nonprofit's DEI initiatives. Participants will gain insights into practical AI applications and get tips for leveraging technology to advance their DEI goals.
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তাই একজন নাগরিক হিসাবে এই তথ্য গুলো আপনার জানা প্রয়োজন ...।
বিসিএস ও ব্যাংক এর লিখিত পরীক্ষা ...+এছাড়া মাধ্যমিক ও উচ্চমাধ্যমিকের স্টুডেন্টদের জন্য অনেক কাজে আসবে ...
How to Manage Your Lost Opportunities in Odoo 17 CRMCeline George
Odoo 17 CRM allows us to track why we lose sales opportunities with "Lost Reasons." This helps analyze our sales process and identify areas for improvement. Here's how to configure lost reasons in Odoo 17 CRM