Available online at www.sciencedirect.com ScienceDirect EconomiA 14 (2013) 185–198 The influence of interest on net equity and interest rates on tax neutrality – a case study of the Brazilian corporate taxation Aloísio Flavio Ferreira de Almeida a ‚ Nelson Leitão Paes b‚∗ b a Funda¸ cão Getúlio Vargas‚ EAESP‚ Brazil Programa de Pós-Gradua¸cão em Economia (PIMES/UFPE) e CNPq‚ Brazil Abstract In this paper we visit the capital income taxation in Brazil to know whether and to what extent interest
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78 Harvard Business School Marketing Cases Black & Decker Corp.: Household Products Group‚ Brand Transition Case © The McGraw−Hill Companies‚ 2001 Harvard Business School 9-588-015 Rev. October 6‚ 1992 The Black & Decker Corporation Household Products Group: Brand Transition In April 1984‚ Black & Decker Corp. (B&D) acquired the Housewares Division of General Electric Co. (GE)‚ combining the GE small-appliance product line with its own household product line to form the Household
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what might your strategy have been if you had been faced with the same situation? -Unilab lauch Vidastat by using Price Penetration Strategy -Zocor neutralize the entry strategy by lowering the price as much as 50% -Price adjustment: Discount and allowance Location-based pricing 3. Why do you think Zocor lowered its price by matching the price of Vidastat? Explain your answer. -To compete with Vidastat and grab back the market share -To gain back doctors’ support 4. As a marketing
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History of Berger Paints: Origin Since this Is the first course of HRM‚ we were instructed by our course instructor to prepare a report on the overall HR practices on two companies of Bangladesh. We chose Berger Paints Ltd and GrameenPhone as our targeted companies. Objective of the Study / Purpose of the Study • To help expand the Body of Language about the important area of Human Resources Management (HRM). • To know more about HRM practices in renowned Companies in our country
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formal written promises of indebtedness due from others 4-8 Current Asset Introduction Valuation of Receivables Receivables are reported at their net realizable value — total amount of receivables less an allowance for uncollectible accounts Management estimates the allowance for uncollectibles based on
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Disclosure Analysis of the Kellogg Company Shelley Saunkeah ACC422 August 15‚ 2011 Rick Freeman Disclosure Analysis of the Kellogg Company The disclosure notes of the consolidated financial statements presented in the 2010 Annual Report of the Kellogg Company and subsidiaries shows three areas of interest. This paper will focus on those areas of cash and cash equivalents‚ accounts receivable‚ and inventories. A list of components that make up the cash and cash equivalents section will be
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bag at a trade show that she would sell to her customers for $85. What is the most she could pay for the bag and still retain the 45% markup of the selling price? 6. Jeff Jones earns $1‚200 per week. He is married and claims four withholding allowances. The FICA rate is as follows: Social Security rate is 6.2% on $97‚500; Medicare rate is 1.45%. To date his cumulative wages are $6‚000. Each paycheck‚ his employer also deducts $42.50 for health insurance. What is his net pay? (Calculate FIT
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phones are made of more materials then a normal phone this could take time. A good option would be for an easy way to upload the new software to the current phone. Vertu will need to drive excitement to their customers and maybe offer a trade in allowance to offset the cost of the new device if they are required to purchase a new phone to get the updated software. A good marketing pitch to the savvy customer will be needed to encourage them to upgrade. Recommendations My recommendation for Vertu
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000 Additional Information: a. Accounts receivable and accounts payable relate to merchandise held for sale in the normal course of business. The allowance for bad debts was the same at the end of 2008 and 2007‚ and no receivables were charged against the allowance. Accounts payable are recorded net of any discount and are always paid within the discount period. b. The proceeds from the note payable were used to finance the acquisition of property‚ plant‚ and equipment. Capital stock was sold to
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Consumer Choice Exercise 1. Function U allows us to know how that agent orders different combinations of goods x e y according to his preferences. For each of the following representations what is the shape of the indifference curves and what is the marginal rate of substitution (MRS)? What does that tell you about the agent’s preferences? a. U x 2 y x y b. U min ‚ 3 4 c. U xy d. U x 2 y Exercise 2. Consider the following utility functions: a. U ( x‚ y) ( x
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