ESTABLISHING A BUSINESS
|
|
- Drusilla Andrews
- 5 years ago
- Views:
Transcription
1 Definitins p18 1. Define: Cmmand ecnmy (Cmmunism) 2. Define: Cmpetitin 3. Prvide term fr: Recgnises crpratins as legal persns with certain rights and respnsibilities in the same way that individual citizens have rights and respnsibilities as members f the cmmunity. As a legal entity, a crpratin has certain rights and is bund by respnsibilities. 4. Define: Crprate entrepreneurship / Intrapreneurship 5. Prvide term fr: A cmpany s cmmitment t invest pre-tax prfits in cmmunity-based prjects, it des nt refer t a cmpany s cntributin t sciety thrugh its cre business activities r lcal business develpment.
2 INSTRUCTOR'S Chapter MANUAL 3 INSTRUCTOR'S MANUAL ESTABLISHING A BUSINESS CHAPTER 3 ESTABLISHING A BUSINESS
3 Chapter cntent Intrductin The legal frm f wnership Develping a business plan fr the new business The lcatin f the business Summary
4 Intrductin Different frms f enterprise available t the entrepreneur utlined Factrs in selecting apprpriate frm f enterprise Characteristics f enterprises discussed, as well as advantages and disadvantages Entrepreneurs wh are aware f ptins can make infrmed decisins Basic cntent f business plans Lcatin factrs f a business
5 The legal frm f wnership Cnsideratins in chsing a frm f enterprise: Legal (r juristic) persnality Limited Liability Degree f cntrl r management authrity Ptential fr capital acquisitin Cmpliance with legal frmalities and regulatins Taxatin Transferability f interests.
6 The sle prprietrship Advantages Simple t create Least expensive way t start a business Owner has ttal decisin-making authrity N special legal restrictins Easy t discntinue Disadvantages Owner is persnally liable Limited diversity in skills and capabilities is available Owner has limited access t capital Lack f cntinuity
7 The partnership Advantages Ease f frmatin Diversificatin f skills and abilities f partners Legal and natural persns may be partners Increased pprtunity fr accumulatin f capital Minimal legal frmalities and regulatin Disadvantages Persnal liability f partners Relative difficulty in dispsing an interest in the partnership Ptential fr cnflict between partners Lack f cntinuity
8 The partnership Hw partnerships are affected in terms f the Cmpanies Act (N. 71 f 2008) Previusly nly 20 members allwed Cmpanies Act changed this number t unlimited number f members Greater number f partners culd hld greater risk f persnal liability
9 The clse crpratin Advantages Separate legal persnality Limited liability f the members Increased capitalacquisitin ptential Management is relatively simple Cntinuity Disadvantages Membership is limited t ten Juristic persns may nt be members N new clse crpratins may be registered Culd be subject t stricter accuntability under Cmpanies Regulatins, 2011
10 The clse crpratin Hw CCs are affected in terms f the Cmpanies Act (N. 71 f 2008) N lnger pssible t register new clse crpratins Cmpanies may n lnger cnvert t clse crpratins Certain clse crpratins must cmply with stricter legal requirements Identical regulatin requirements apply t clse crpratins and private cmpanies Clse crpratins must nw adhere t Clse Crpratins Act and Cmpanies Act
11 The cmpany Advantages Legal/natural persns sharehlders/members N restrictins n number f sharehlders Limited liability Ability t raise large amunts f capital Separate wnership and cntrl Cntinuity and transferability f shares Disadvantages High degree f legal regulatin High peratinal csts
12 Differences between public cmpany and private cmpany Differences in the number f members required and allwed Differences in directr number requirements Differences in transferability f shares General public can nt subscribe t the shares f a private cmpany (Pty) Ltd versus Ltd Private cmpany nt as strictly cntrlled as public cmpany in terms f legal regulatins
13 The cmpany Hw cmpanies are affected in terms f the Cmpanies Act (N. 71 f 2008) Simplified registratin prcedure Classificatin f cmpanies will change t 2 types: prfit and nn-prfit cmpanies Stricter requirements fr public cmpanies Crprate gvernance Bard f Directrs t have mre decisin making pwer
14 The business trust Becming increasingly ppular Established ut f an rdinary trust Has bjective f cnducting business fr prfit Is nt a juristic persn Regarded as a separate tax payer Incme tax n incme accrding t the cnduit principle Transfer f the interest f a beneficiary dne by a variatin f the trust deed
15 The business trust Advantages Ease f frmatin Natural and legal persns are parties t a trust Limited liability Extreme flexibility Absence f legal regulatin Cntinuity Disadvantages Limited access t capital Ptential fr cnflict between parties
16 The business trust Hw trusts are affected in terms f the Cmpanies Act (N. 71 f 2008) Define business trust under juristic persns Unclear why this decisin was made
17 The bjectives f a business plan 1. Mst imprtant bjective is t identify and describe the nature f the new business pprtunity r venture 2. Secnd bjective is t present a written plan f hw the entrepreneur plans t explit the pprtunity 3. A third bjective f the business plan is t attract investrs, r t persuade a bank r ther institutin r persn wh prvides financial resurces, t lend the entrepreneur the mney he/she needs t establish the new business
18 Imprtance and necessity f the business plan T sell the business t yurself yu need t cnvince yurself that starting the business is right T btain bank financing T btain investment funds T arrange strategic alliances T btain large cntracts T attract key emplyees T cmplete mergers and acquisitins T mtivate and fcus the management team
19 Stakehlders in a business plan Internal stakehlders Management team Emplyees External stakehlders Custmers Investrs Banks (fur Cs f lan applicatin evaluatin)
20 Stakehlders in a business plan
21 Matrix fr evaluatin f business plans
22 The scpe f the business plan Hw much planning is needed? Cnsider the fllwing: Style and ability f the entrepreneur Preferences f management team Cmplexity f the prduct r service being ffered The cmpetitive envirnment The level f uncertainty in business envirnment
23 The frmat f the business plan Determine wh shuld write the plan Identify the necessary skills t write the plan There are n rigid rules regarding the frmat f the business plan Appearance is imprtant Length depends n the type f business and can vary frm 5 t 20 pages
24 The cntent f the business plan The executive summary The general descriptin f the venture The prducts-and-services plan The marketing plan The management plan The perating plan The financial plan The supprting materials
25 Overview f a business plan
26 Outline f a simple business plan
27 A general descriptin f the new venture Sme imprtant questins t address: What is the missin statement? What type f business is it? What is the primary prduct r service? What custmers are served? In what industry d they perate? What is the current and predicted state f the particular industry? What are its bjectives? What are the distinctive cmpetencies?
28 Determining the financial needs f the new venture Essential that the entrepreneur understands financial statements and hw t interpret them Entrepreneur must understand hw prfitability is assessed Entrepreneur must have the ability t determine the venture s financial requirements
29 Lcatin factrs Surces f raw materials Availability f labur Prximity f, and access t, the market Availability and cst f transprt facilities Availability and csts f pwer and water Availability and csts f a site and buildings Availability f capital Attitude, regulatins and tariffs f lcal authrities The existing business envirnment
30 Lcatin factrs (cntinued) The scial envirnment Climate Central gvernment plicy Persnal preference
31 Summary Legal frms f business Characteristics, advantages and disadvantages f different types f entities Develpment f a business plan fr new venture Lcatin factrs
32 Activities 1. Create a matrix with the fllwing: Clumns with each business frm Rws with all elements that distinguish varius business frms frm each ther. Clear explanatin f each suitable t use as study material fr exams. 2. Review elements f a business plan. 3. Prepare definitins - p 19
ESTABLISHING A BUSINESS
INSTRUCTOR'S Chapter MANUAL 3 INSTRUCTOR'S MANUAL ESTABLISHING A BUSINESS CHAPTER 3 ESTABLISHING A BUSINESS Chapter cntent Intrductin The legal frm f wnership Develping a business plan fr the new business
More informationUnderstanding Self Managed Superannuation Funds
Understanding Self Managed Superannuatin Funds Hw t read this dcument Managing yur finances t meet yur day t day requirements as well as yur lng-term gals can be a cmplex task. There are all srts f issues
More informationChapter 1. Introduction and Overview of Audit & Assurance
Assurance & Auditing Textbk Ntes Chapter 1 Intrductin and Overview f Audit & Assurance Audit prcess in Fcus 1.1 Auditing & Assurance Defined - An assurance is an engagement where an auditr r cnsultant
More informationBUSINESS FIRMS Why Do Business Firms Exist?
BUSINESS FIRMS Why D Business Firms Exist? Ecnmics Chapter 7: Business Operatins A business firm is an rganizatin that uses resurces t prduce gds and services that are sld t cnsumers, ther firms, r the
More informationMiFID Supervisory Briefing Suitability
MiFID Supervisry Briefing Suitability 19 December 2012 ESMA/2012/850 Date: 19 December 2012 ESMA/2012/850 I. Backgrund 1. ESMA is required t play an active rle in building a cmmn supervisry culture by
More informationABORIGINAL ECONOMIC PARTNERSHIPS Program Grant Application Guidelines
ABORIGINAL ECONOMIC PARTNERSHIPS Prgram Grant Applicatin Guidelines Abriginal Ecnmic Partnerships Prgram (AEPP) grant funding supprts Indigenus cmmunities, cmmunity-wned businesses and nt-fr-prfit nn-gvernmental
More informationSempra Energy Environmental, Health, Safety and Technology Committee Charter
Sempra Energy Envirnmental, Health, Safety and Technlgy Cmmittee Charter As adpted by the Bard f Directrs f Sempra Energy n September 5, 2000 and amended thrugh Nvember 9, 2015. I. Purpse The purpse f
More informationAre you ready for the FUTURE of your Quality Management system?
1 Are yu ready fr the FUTURE f yur Quality Management system? BACKGROUND Quality Management System standard, ISO 9001 has made sme majr changes released in September 2015. Organizatins are studying and
More informationTASSAL GROUP LIMITED ABN
Plicy fr the Selectin and Appintment f Directrs TASSAL GROUP LIMITED ABN 15 106 067 270 Plicy fr the Selectin and Appintment f Directrs (Reviewed by the Bard 25 June 2013) 1 Reviewed by the Bard - 25 June
More informationTERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE
W&RSETA Standard Bidding Dcuments Terms f Reference TERMS OF REFERENCE FOR THE PROVISION OF OUTSOURCED INTERNAL AUDIT SERVICE 1 W&RSETA Standard Bidding Dcuments Terms f Reference 1. BACKGROUND TO W&RSETA
More informationTerms of Reference - Board of Directors (approved by the Board on 12 April 2018)
Terms f Reference - Bard f Directrs (apprved by the Bard n 12 April 2018) 1. Respnsibility and Principal Duties The Bard f Directrs has the verall respnsibility fr the gvernance f the Cmpany and fr supervising
More informationPowerlink - Corporate Entertainment & Hospitality - Policy
Pwerlink - Crprate Entertainment & Hspitality - Plicy Plicy stream Gvernance Authred by Chief Financial Officer Maurie Brennan Apprved by Pwerlink Bard Current versin: 04/05/2017 SECURITY CLASSIFICATION
More informationFrequently Asked Questions: Broader Public Sector Procurement Directive
Frequently Asked Questins: Brader Public Sectr Prcurement Directive 1. What is the Brader Public Sectr (BPS) Prcurement Directive? The Brader Public Sectr Accuntability Act, 2010 prvides the authrity fr
More informationAutomotive Diversification Programme Round 3
Autmtive Diversificatin Prgramme Rund 3 Versin July 2015 Cntents Purpse f this Guide... 3 Eligibility Test... 3 Eligible Perid... 4 Capital Equipment Items... 4 Recnfiguratin... 4 Activities Undertaken
More informationInternational Standard on Auditing (Ireland) 265. Communicating Deficiencies in Internal Control to Those Charged with Governance and Management
Internatinal Standard n Auditing (Ireland) 265 Cmmunicating Deficiencies in Internal Cntrl t Thse Charged with Gvernance and Management MISSION T cntribute t Ireland having a strng regulatry envirnment
More informationABORIGINAL ECONOMIC PARTNERSHIPS Program Application Guidelines
ABORIGINAL ECONOMIC PARTNERSHIPS Prgram Applicatin Guidelines The Abriginal Ecnmic Partnerships Prgram (AEPP) supprts Abriginal cmmunities, businesses and rganizatins t increase participatin in ecnmic
More informationHow to Become a Delaware Public Benefit Corporation
Hw t Becme a Delaware Public Benefit Crpratin This utline describes the majr steps required fr an existing Delaware crpratin t becme a Delaware public benefit crpratin. 1. Summary. In rder t becme a public
More informationFINANCIAL SERVICES GUIDE
PART N: iinvest Securities Financial Services Guide (FSG) FINANCIAL SERVICES GUIDE DATED: Octber 2017 Cntents f this FSG This Financial Services Guide ( FSG ) is an imprtant dcument that iinvest Securities
More informationCORPORATE GOVERNANCE POLICY
CORPORATE GOVERNANCE POLICY Bard Missin Sagicr Real Estate X Fund Limited ( X Fund r the Cmpany ) was incrprated in 2011 under the laws f St. Lucia as an Internatinal Business Cmpany (IBC). X Fund is cmmitted
More informationMIFID Policy Client classification
MIFID Plicy Client classificatin Page 1 f 8 Cntents 1. Intrductin... 3 2. Purpse... 3 3. Client Classificatin... 5 a) Eligible cunterparties... 5 b) Prfessinal clients... 6 c) Retail clients... 8 d) Classificatin
More informationIntroduction to Finance... 5 Definitions... 5 Finance Financial Markets... 10
Cntents Intrductin t Finance... 5 Definitins... 5 Finance... 5 Financial Markets... 5 Mney... 5 Mney vs. Barter Ecnmy... 5 Functins f Mney... 5 Evlutin f Mney... 6 Questins... 6 The Financial System...
More informationInternational Standard on Auditing (UK) 265
Standard Audit and Assurance Financial Reprting Cuncil June 2016 Internatinal Standard n Auditing (UK) 265 Cmmunicating Defi ciencies in Internal Cntrl t Thse Charged With Gvernance and Management The
More informationResponsible Investment Policy
Respnsible Investment Plicy 1. Backgrund and purpse Respnsible Investment (RI) is a crnerstne in ur ambitin t be recgnised as the mst trusted financial partner. We are cmmitted t respnsible investment
More informationTASSAL GROUP LIMITED ABN Procedures for the Oversight and Management of Material Business Risks. (Approved by the Board 28 May 2015)
Prcedures fr the Oversight and Management f Material Business Risks TASSAL GROUP LIMITED ABN 15 106 067 270 Prcedures fr the Oversight and Management f Material Business Risks (Apprved by the Bard 28 May
More informationGrant Application Guidelines
Grant Applicatin Guidelines The prgram staff f the Cmmunity Fundatin f Greater New Britain lks frward t wrking with yu. This frm is fr rganizatins that have submitted a Letter f Intent t us and were invited
More informationLICENSEE STANDARDS. Life Insurance Advice. (including Replacement of Product Advice)
LICENSEE STANDARDS Life Insurance Advice (including Replacement f Prduct Advice) Versin 1.0 Octber 2017 0 OVERVIEW Advice relating t persnal risk insurance (bth attached t superannuatin and stand-alne)
More informationEnterprise Risk Management Focusing on the Right Risks
Enterprise Risk Management Fcusing n the Right Risks Assciatin Cnference September 17, 2014 P L n L e A l n s a r n L t f i l C 3 1 0 2 cliftnlarsnallen.cm Discussin Objectives 1.Discuss factrs driving
More informationAPPLICATION FORM PROFESSIONAL PROJECT ASSISTANCE BOOK PUBLISHERS
RETURN TO: British Clumbia Arts Cuncil 20-010 Mailing Address: Street Address: Bx 9819, Stn Prv Gvt 800 Jhnsn Street, 2nd Flr Victria, BC V8W 9W3 Victria, BC V8W 1N3 Telephne: (250) 356-1718 E-mail: bcartscuncil@gv.bc.ca
More informationRisk Management Policy
Risk Management Plicy 1. Purpse The purpse f this plicy is t prvide clear guidelines fr the management f risk. Risk is defined as the effect f uncertainty n bjectives. 1 Risk Management is the discipline
More informationCorporate Governance Principles
Crprate Gvernance Principles Revised 05-03-2018 Amphenl s Crprate Gvernance Principles have been apprved by the Bard f Directrs and, tgether with the Cmpany s Certificate f Incrpratin, as amended and/r
More informationPark Square Capital, LLP (the Firm, Park Square ) Remuneration Policy Statement
Park Square Capital, LLP (the Firm, Park Square ) Remuneratin Plicy Statement Overview The Remuneratin Plicy is designed t supprt Park Square s business bjectives, strategy and align risk appetite with
More informationInformation concerning the constitution, goals and functions of the agency, including 1 :
Annual Reprt cmpliance checklist This checklist utlines the gvernance, perfrmance, reprting cmpliance and prcedural requirements f the Financial Administratin and Audit Act 1977 and the Financial Management
More informationALERT. The SEC s Final Crowdfunding Rules: Still May Not Be a Crowd Pleaser. Author: Issuer and Investor Eligibility.
ALERT Nvember 4, 2015 The SEC s Final Crwdfunding Rules: Still May Nt Be a Crwd Pleaser Authr: Dnna L. Brks (860) 251-5917 dbrks@gdwin.cm On Octber 30, 2015, the Securities and Exchange Cmmissin (the SEC
More informationensuring staff are aware of the Principles they must follow when handling personal data ensuring appropriate controls are in place and are effective
Swan Husing Assciatin Jb Descriptin Jb Title: Sectin: Reprts t: Direct Reprts: Head f Business Intelligence Business Intelligence Unit Executive Directr f IT & Private Sectr Services Innvatin Manager Applicatin
More informationChapter 11. Financial Planning and. forecasting Chapter 11
Chapter 11 Financial planning and frecasting Chapter 11 Financial Planning and Frecasting Learning utcmes Discuss the purpse f a financial plan detail Define financial plan and financial plicy Discuss
More informationIndependent Director and Audit Committee
Independent Directr and Audit Cmmittee Rules summary The listed cmpany s bard f directrs is representing the sharehlders. They are respnsible fr making decisins n the cmpany s imprtant plicies and strategies.
More informationTWU OFFICE OF RESEARCH & SPONSORED PROGRAMS INSTRUCTIONS FOR USING THE TWU PROPOSAL APPROVAL ROUTING FORM
TWU OFFICE OF RESEARCH & SPONSORED PROGRAMS INSTRUCTIONS FOR USING THE TWU PROPOSAL APPROVAL ROUTING FORM Phne: (940) 898-3375 Website: http://www.twu.edu/research/ WHEN TO SUBMIT THROUGH RESEARCH & SPONSORED
More informationAPPLIED INDUSTRIAL TECHNOLOGIES, INC. EXECUTIVE ORGANIZATION & COMPENSATION COMMITTEE CHARTER
APPLIED INDUSTRIAL TECHNOLOGIES, INC. EXECUTIVE ORGANIZATION & COMPENSATION COMMITTEE CHARTER Primary respnsibility fr the rganizatin and cmpensatin f the Crpratin s executive management is vested in the
More informationPSNC Briefing on the NHS Complaints procedure (from 1 April 2009)
PSNC Briefing n the NHS Cmplaints prcedure (frm 1 April 2009) Under the prvisins f the Natinal Health Service (Pharmaceutical Services) Regulatins 2005 1 pharmacy cntractrs are required t make arrangements
More informationNANOSTRING TECHNOLOGIES, INC. COMPENSATION COMMITTEE CHARTER. (Adopted as of October 16, 2012 and amended as of April 26, 2017)
NANOSTRING TECHNOLOGIES, INC. COMPENSATION COMMITTEE CHARTER (Adpted as f Octber 16, 2012 and amended as f April 26, 2017) PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmmittee ) f the Bard f Directrs
More informationOverview of Statements of Investment Policies and Procedures (SIPP) Requirements
Financial Services Cmmissin f Ontari Cmmissin des services financiers de l Ontari SECTION: INDEX NO.: TITLE: APPROVED BY: PUBLISHED: Investment Guidance Ntes IGN-005 Overview f Statements f Investment
More informationDepartment of Environment Land, Water and Planning
Department f Envirnment Land, Water and Planning Psitin purpse The Senir Plicy Officer is part f the Building Unit which is respnsible fr the delivery f plicies and brad based strategies t achieve imprved
More informationThe Company is a public company incorporated in Bermuda and its securities are listed on AIM.
(Incrprated in Bermuda Registratin N. 44512) POLICY FOR TRADING IN COMPANY SECURITIES The Cmpany is a public cmpany incrprated in Bermuda and its securities are listed n AIM. Schedule 1 t this Plicy cntains
More informationAudit and Risk Management Committee Charter
Audit and Risk Management Cmmittee Charter Pivtal Systems Crpratin ("Cmpany") 1. Objectives The Audit and Risk Management Cmmittee (Cmmittee) has been established by the bard f directrs (Bard) f the Cmpany.
More informationAppendix G. Wisconsin DOT: Q&A from FTA
Appendix G Wiscnsin DOT: Q&A frm FTA Questins & Answers Elderly Individuals & Individuals with Disabilities (Sectin 5310), JARC & New Freedm Prgrams Last Updated March 25, 2008 All Prgrams: 1. Q. D applicants
More informationAudit & Risk Committee Charter
Audit & Risk Cmmittee Charter AUDIT & RISK COMMITTEE CHARTER The Audit & Risk Cmmittee has been established by reslutin f the Bard f Macmahn Hldings Limited ( Macmahn r the Cmpany ). Membership The Audit
More informationImplementing ABLE: 2016
Implementing ABLE: 2016 Mderatr: Michael Mrris, Executive Directr Natinal Disability Institute (NDI) ablenrc.rg Agenda Slide 2 ABLE Basics and Cre Cmpnents Status f Federal and State Implementatin Ntice
More information[AGENCY NAME] Mandate and Roles Document. (Pure Advisory Committees)
[This sample dcument has been develped by the Agency Gvernance Secretariat. It is intended t be used fr infrmatinal purpses nly. Agencies are encuraged t adapt the dcument t meet their specific needs.
More informationLocal Code Of Corporate Governance
Lcal Cde Of Crprate Gvernance Apprved by Jint Cmmittee 26 June 2017 Reprt N JC 09/2017 LOCAL CODE OF CORPORATE GOVERNANCE INTRODUCTION Crprate gvernance is the cmbinatin f prcesses and structures implemented
More informationVA Mortgage Lender License New Application Checklist (Company)
VA Mrtgage Lender License New Applicatin Checklist (Cmpany) CHECKLIST SECTIONS General Infrmatin License Fees Requirements Cmpleted in Requirements/Dcuments Upladed in Requirements Submitted Outside f
More informationA company is liable to UK corporation tax on all its profits and chargeable gains, whether made in the UK or elsewhere.
launchpad January 2014 crprate tax It may be sme years befre a start-up cmpany begins t make a prfit, but unfrtunately that des nt mean it can ignre tax issues. Even if tax is nt an issue n day ne f the
More informationCHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ON DECK CAPITAL, INC.
CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF ON DECK CAPITAL, INC. (Adpted n September 15, 2014, amended thrugh July 29, 2016) PURPOSE The purpse f the Cmpensatin Cmmittee f the Bard
More informationThe UK Register of Trusts 23 October 2017
The UK Register f Trusts 23 Octber 2017 If yu are a trustee f a UK resident trust r f a nn-resident trust which has UK assets r UK surce incme yu may need t take actin befre 5 December 2017. Backgrund
More informationSAMPLE COURSE OUTLINE ACCOUNTING AND FINANCE ATAR YEAR 11
SAMPLE COURSE OUTLINE ACCOUNTING AND FINANCE ATAR YEAR 11 Cpyright Schl Curriculum and Standards Authrity, 2017 This dcument apart frm any third party cpyright material cntained in it may be freely cpied,
More informationCHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF PLURALSIGHT, INC. Adopted May 3, 2018
CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF PLURALSIGHT, INC. Adpted May 3, 2018 PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmpensatin Cmmittee ) f the Bard f Directrs (the
More informationRequest for Proposal. For. Unemployment Insurance Services. November 9, 2016
Request fr Prpsal Fr Unemplyment Insurance Services Nvember 9, 2016 I. INTRODUCTION: Opprtunities fr Williamsn and Burnet Cunties invites qualified firms t submit a Statement f Qualificatins t prvide unemplyment
More informationCODE OF CONDUCT AND ETHICS POLICY ON CONFLICTS OF INTEREST
CODE OF CONDUCT AND ETHICS POLICY ON CONFLICTS OF INTEREST Magna Internatinal Inc. Plicy n Gifts & Entertainment 1 POLICY ON CONFLICTS OF INTEREST Magna emplyees have a duty t act in Magna s best interest.
More informationThe CIA certification has 4 parts. The CCSA exam and the CGAP exam are single part specialty exams.
Abut this bk The CIA certificatin has 4 parts. The CCSA exam and the CGAP exam are single part specialty exams. The CIA exam parts are: PART 1 THE INTERNAL AUDIT ACTIVITY S ROLE PART 2 CONDUCTING THE INTERNAL
More informationCYBG PLC BOARD REMUNERATION COMMITTEE. Charter
Charter Cmmittee Rle The Bards Remuneratin Cmmittee will act as the bard level Remuneratin Cmmittee fr Clydesdale and Yrkshire Banking Grup ( CYBG ) PLC and its subsidiaries, including fr the avidance
More informationAPPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND
APPLICATION FORM FOR ASSISTANCE FROM THE AFRICAN WORLD HERITAGE FUND This template is the riginal assistance request frm which when sent shuld cver all the questins asked. It can be adjusted t accmmdate
More informationAnnex 03 - Recommendation #3: Redefining ICANN s Bylaws as Standard Bylaws and Fundamental Bylaws
Annex 03 - Recmmendatin #3 Annex 03 - Recmmendatin #3: Redefining ICANN s Bylaws as Standard Bylaws and Fundamental Bylaws 1. Summary Currently ICANN nly has ne class f Bylaws. All ICANN Bylaws can be
More informationPrivate equity and franchise networks: the next growth phase? Introduction
Private equity and franchise netwrks: the next grwth phase? Intrductin Australia is a franchise natin. Fr several years, Australia has held ne f the highest levels f franchisrs per capita in the wrld and
More informationHOC Works Program Requirements
HOC Wrks Prgram Requirements Last Revisin: March 2018 INTRODUCTION The Husing Opprtunities Cmmissin f Mntgmery Cunty (HOC) established the HOC Wrks prgram in 2015 in rder t guarantee that HOC emplyment
More informationChoice of Entity and Accounting for Start-Ups
Chice f Entity and Accunting fr Start-Ups Presented by Kevin F. Israel 1 1 2018 Meyer, Unkvic & Sctt LLP. All rights reserved. Entity Classificatin Overview Business entities are classified under 2 separate
More informationGuidelines and Recommendations Guidelines on periodic information to be submitted to ESMA by Credit Rating Agencies
Guidelines and Recmmendatins Guidelines n peridic infrmatin t be submitted t ESMA by Credit Rating Agencies 23 June 2015 ESMA/2015/609 Table f Cntents 1 Scpe... 3 2 Definitins... 3 3 Purpse f Guidelines...
More informationOFFICE OF THE PRESIDENT HUMAN RESOURCES POLICY MANUAL SECTION 11 JULY 28, 2006 REDUCTION IN FORCE GUIDELINES
Purpse A reductin in frce is an actin t reduce the number f emplyees in a wrk unit r university-wide. A reductin in frce may becme necessary due t reduced funding, rerganizatin, change in wrklad, r ablishment
More informationNCTJ Conflicts of Interest Policy and Procedures
NCTJ Cnflicts f Interest Plicy and Prcedures Purpse This plicy aims t draw attentin t the pssibility f cnflicts, minimise r prevent a cnflict ccurring and manage cnflicts that have arisen. Definitin f
More informationTerms and Conditions 19 December 2018
Stck and Shares Lifetime ISA (Prperty Saver) Terms and Cnditins 19 December 2018 These Terms, tgether with the Applicatin Frm, frm a legal agreement between yu and us which sets ut hw the Lifetime ISA
More informationbriefing The Enterprise Investment Scheme Tax reliefs
briefing January 2016 The Enterprise Investment Scheme This nte prvides a summary f the Enterprise Investment Scheme and has been prepared based n the law up t and including the Finance (N 2) Act 2015.
More informationClient Categorisation
INTRODUCTION ATC BROKERS LIMITED ( ATC ) ensures that clients are apprpriately categrised, prir t ding business with them, in rder t ensure that regulatry prtectins are fcused n thse classes f client that
More information1. Gifts of Cash (includes money, cheques and direct bank deposits)
Mnash University Prcedure Prcedure Title Parent Plicy Gift Acceptance Gift Receipting Prcedures (Australia) Gift Acceptance Plicy Date Effective Review Date Prcedure Owner Categry Operatinal Versin Number
More informationABA Staff Analysis: Interim Rule Amending Regulation Z: Summary Information Regarding Interest Rates and Payment Changes
Summary ABA Staff Analysis: Interim Rule Amending Regulatin Z: Summary Infrmatin Regarding Interest Rates and Payment Changes September 2010 The Bard published interim rule (75 FR 58469-58489) changes
More informationNigerian Pension System. By Chinelo Anohu-Amazu Director General National Pension Commission Nigeria
Nigerian Pensin System By Chinel Anhu-Amazu Directr General Natinal Pensin Cmmissin Nigeria Outline Nigerian Pensin Scheme Institutinal Framewrk CPS at a Glance 2014 Refrms Why Fcus n Infrastructure? Impact
More informationWindham School District Procurement Policy for Federal Funds
1 f 5 Windham Schl District Prcurement Plicy fr Federal Funds DJB-FED The fllwing Prcurement Plicies shall apply t all Cntracts fr and Purchases f gds and services. All prcurements made with Federal funds
More informationThe Committee is specifically charged with the following duties and responsibilities:
CORPORATE GOVERNANCE POLICY AND PROCEDURES MANUAL AUDIT AND RISK COMMITTEE CHARTER The Bard has reslved t establish a Cmmittee f the Bard t be knwn as the Audit and Risk Cmmittee. This Cmmittee will replace
More informationRisk and Audit Committee charter
Risk and Audit Cmmittee charter 1. Intrductin The Bard f Cffey Internatinal Limited ( Cffey r the Cmpany ) has established a Risk and Audit Cmmittee ( Cmmittee ). It is nted that the Cmmittee is a sub-cmmittee
More informationMICRO GROUP EMPLOYER DOCUMENTATION REQUIREMENTS
Seattle, Washingtn 98101 MICRO GROUP EMPLOYER DOCUMENTATION REQUIREMENTS D nt cancel any existing plicies until yu receive cnfirmatin f final rates and/r acceptance f the grup by Regence BlueShield (Regence).
More informationVIVINT SOLAR, INC. COMPENSATION COMMITTEE CHARTER. (Adopted as of May 9, 2014)
VIVINT SOLAR, INC. COMPENSATION COMMITTEE CHARTER (Adpted as f May 9, 2014) PURPOSE The purpse f the Cmpensatin Cmmittee (the Cmmittee ) f the Bard f Directrs (the Bard ) f Vivint Slar, Inc. (the Cmpany
More informationBest Execution & Client Order Execution Policy. October P age 1 6. BE31/10/17 v1
Best Executin & Client Order Executin Plicy Octber 2017 BE31/10/17 v1 P age 1 6 Cntents 1. Backgrund... 3 2. Order placement... 3 3. Order executin factrs... 3 4. Order executin plicy... 3 5. Order executin
More informationConsumer Buy to Let Mortgage
Cnsumer Buy t Let Mrtgage What is it? Cnsumer buy-t-let (CBTL) mrtgages are any buy-t-let cntracts that are nt entered int by an individual whlly r predminantly fr the purpse f a business. They are usually
More informationUCEA/ECU Age Discrimination Working Group Guidance. Age Discrimination Legislation Guidance Note 1: Pay and Benefits A UCEA Publication
UCEA/ECU Age Discriminatin Wrking Grup Guidance Age Discriminatin Legislatin 2006 Guidance Nte 1: Pay and Benefits A UCEA Publicatin Scpe f guidance This guidance nte addresses the implicatins f the Emplyment
More informationGCP to raise new money for boring high yielding fund
GCP t raise new mney fr bring high yielding fund Dice McCairn May 15, 2016 Debt GCP Prject Finance is hping t duble in size t invest in prviding prject finance lans secured against physical assets r secure
More informationJAUPT Appraisal Criteria Centre Application. November 2016
JAUPT Appraisal Criteria Centre Applicatin Nvember 2016 1. Intrductin T be able t assess centre applicatins fr the suitability f Peridic Training many factrs have t be taken int accunt and cnsidered befre
More informationStandard Operating Procedure Payment Requisition
Office f the Cmptrller Accunts Payable Divisin f Finance and Administratin Standard Operating Prcedure Payment Requisitin Effective Date: January 2016 Descriptin: This dcument prvides instructins n hw
More informationTAX CREDIT TO SUPPORT DIGITAL TRANSFORMATION IN PRINT MEDIA COMPANIES INVESTISSEMENT QUÉBEC
TAX CREDIT TO SUPPORT DIGITAL TRANSFORMATION IN PRINT MEDIA COMPANIES INVESTISSEMENT QUÉBEC Tax Measures Department TABLE OF CONTENTS NATURE OF THE TAX MEASURE... 2 ELIGIBLE CORPORATIONS... 2 MEDIA CERTIFICATE...
More informationPAE 15: Sustainable Investment
PAE 15: Sustainable Investment 12 pints available A. Credit Ratinale This credit recgnizes institutins that use their investment pwer t prmte crprate sustainability. This culd take the frm f making psitive
More informationTrustee Benefits. 1. Expense payments
Trustee Benefits 1. Expense payments Expenses shuld be reasnable in the cntext f a charity s assets and resurces, and prperly incurred in the furtherance f a charity s activities. They are generally always
More informationJOB DESCRIPTION HEADLINE / PREVIEW
Emplyer Engagement Officer East Kilbride Credit Unin Jb descriptin and Persn specificatin JOB DESCRIPTION HEADLINE / PREVIEW East Kilbride Credit Unin, West Lthian Credit Unin, Kingdm Credit Unin, Castle
More informationLMA GUIDANCE: GDPR CORE USES INFORMATION NOTICE
LMA GUIDANCE: GDPR CORE USES INFORMATION NOTICE FEBRUARY 2018 NOTE: This guidance and the Lndn Market Cre Uses Infrmatin Ntice will be updated when the UK Data Prtectin Bill is enacted the Bill currently
More informationApproval Process and Arrangements for University Consultancy Work
Apprval Prcess and Arrangements fr University Cnsultancy Wrk 1 Intrductin Cnsultancy activities can be separated int tw types: thse undertaken in City s name (University cnsultancy) and thse undertaken
More informationCHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF DROPBOX, INC.
CHARTER OF THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS OF DROPBOX, INC. (Adpted n February 22, 2018, Effective upn the effectiveness f the registratin statement relating t the Cmpany s initial
More informationChapter 5: Entrepreneurship and Small Business Management What is entrepreneurship? - Strategic thinking and risk-taking behaviour that results in
Chapter 5: Entrepreneurship and Small Business Management What is entrepreneurship? - Strategic thinking and risk-taking behaviur that results in the creatin f new pprtunities fr individuals and/r rganizatins
More informationInvestor Money Regulations
Investr Mney Regulatins A new regime fr fund service prviders in Ireland On the 30 th March 2015, the new Investr Mney Regulatins were brught int effect by Statutry Instrument 105 f 2015, with crrespnding
More informationOversight of Stewardship Programs
Oversight f Stewardship Prgrams 2017 Cnference n Canadian Stewardship September 28, 2017 Overview Plicy framewrk and legislative cntext Strategy fr a Waste-Free Ontari Building the Circular Ecnmy Resurce
More informationFUNDING GUIDELINES PREVENTION GRANTS FOR CULTURALLY AND LINGUISTICALLY DIVERSE COMMUNITIES
FUNDING GUIDELINES PREVENTION GRANTS FOR CULTURALLY AND LINGUISTICALLY DIVERSE COMMUNITIES CODE FOR APPLICATION COVER: CALD18 ISSUE DATE: 24 Octber 2017 PLACE FOR LODGEMENT: Please ldge yur applicatin
More informationClient Alert June 2018
FinTech Bangkk Client Alert June 2018 Cryptcurrencies and ICOs Nw Regulated in Thailand (law and draft regulatins as f 10 June 2018) Fllwing the enactment f the Emergency Decree n the Digital Asset Businesses
More informationThe UK Register of Trusts 21 December 2017
The UK Register f Trusts 21 December 2017 If yu are a trustee f a UK resident trust r f a nn-resident trust which has UK assets r UK surce incme yu may need t take actin befre 5 January 2018. Backgrund
More informationCOVERED CALIFORNIA POLICY AND ACTION ITEMS November 19, 2015
COVERED CALIFORNIA POLICY AND ACTION ITEMS Nvember 19, 2015 2017 QHP: RECERTIFICATION, NEW ENTRANT Anne Price, Directr f Plan Management Divisin 2017 CERTIFICATION PROCESS Cvered Califrnia is in the prcess
More informationRamsey Million Partnership
Ramsey Millin Partnership General Pints GUIDANCE FOR APPLICATIONS FOR FUNDING GENERAL GRANTS POT 2019 (i) Opening Statement Yur grant applicatin must meet the criteria as established by the Big Lcal and
More informationSACRAMENTO GROUNDWATER AUTHORITY POLICIES AND PROCEDURES MANUAL
SACRAMENTO GROUNDWATER AUTHORITY POLICIES AND PROCEDURES MANUAL Plicy Type : Fiscal Management Plicy Title : Investment Plicy Plicy Number : 400.1 Date Adpted : February 13, 2003 Date Amended : Octber
More information