Author:

Firmansyah Snawa

University Of Dundee

Financial StatementsWhat a year we have just had. Assets are listed on the balance sheet in order of liquidity. Results of the audit are summarized in an audit report that either present an unqualified opinion on the financial statements or qualifications as to its fairness and accuracy. The cash flow statement reconciles the revenue statement with the balance sheet in 3 important business enterprise activities.

The report format varies, but can involve the sale or repurchase of stock, dividend payments, and alterations triggered by reported profits or losses. Statement of cash flows Presents the money inflows and outflows that occurred during the reporting period.

The notes ordinarily describe every item on the balance sheet, revenue statement and money flow statement in additional detail. These incorporate sales and the several costs incurred in the course of the stated period. The audit opinion on the financial statements is generally included in the annual report.

This statement might be presented when issuing financial statements to outdoors parties. Owners and managers demand financial statements to make critical organization choices that have an effect on its continued operations. Although laws differ from nation to nation, an audit of the financial statements of a public firm is normally necessary for investment, financing, and tax purposes.

For example, if a company lists a loss on a fixed asset impairment line in their income statement, notes could state the cause for the impairment by describing how the asset became impaired. The balance sheet equation is assets equals liabilities plus stockholders’ equity, due to the fact assets are paid for with either liabilities, such as debt, or stockholders’ equity, such as retained earnings and more paid-in capital.

Financial institutions (banks and other lending firms) use them to choose irrespective of whether to grant a corporation with fresh working capital or extend debt securities (such as a long-term bank loan or debentures ) to finance expansion and other substantial expenditures.

They could use either of two accounting procedures : accrual accounting , or price accounting, or a mixture of the two ( OCBOA ). A complete set of chart of accounts is also utilised that is substantially distinctive from the chart of a profit-oriented enterprise.

In consolidated financial statements , all subsidiaries are listed as well as the amount of ownership ( controlling interest ) that the parent business has in the subsidiaries. Notes to financial statements (notes) are extra facts added to the end of financial statements that assist explain specific things in the statements as well as deliver a more comprehensive assessment of a company’s economic condition.… Read More

How Much Does An Employee Expense

Payroll Cost CalculationsWhat’s an employee Definitely cost? Start out by figuring out the true cost of your employees. In this example, multiply $20 per hour by 2,080 hours to get a $41,600 annual payroll labor expense. It will assistance you recognize whether it could be a lot more expense powerful to outsource a job and lower small business costs.

Just before you can commence to calculate payroll, you have to know what the employee’s gross earnings is. This is determined by multiplying the number of hours worked in a spend period by the hourly rate. If you are checking your payroll calculations or operating a ‘what if’ calculation for the tax year 2015 to 2016 you can do it utilizing the calculators or manually working with tax tables.

To calculate the payroll tax , the employer ought to know the present tax rates. Other expenses contain payroll taxes, added benefits, insurance, paid time off, meals, and gear or supplies. In each cases even though the metrics are very simple and quick to apply it has taken her some time to really have an understanding of the price elements of her company segments in order to create the metric.

Federal Earnings Tax tables break down the quantity of federal income tax an person owes based on spend, exemptions, and filing status. Annualised fees of hardware purchases and hardware upkeep contracts for equipment that your present payroll system calls for to operate.

The price of labor is the sum of each and every employee’s gross wages, in addition to all other costs paid per employee. State taxes aside, navigating federal payroll taxes can feel a bit like navigating a minefield. For instance, assume you spend an employee $20 per hour and that she is out there to function two,080 hours per year, which is equal to 40 hours per week occasions 52 weeks.

Price of any other application charges related to payroll production. Your steady stream of news, insight and analysis into payroll, tax, human resources and more. You incur further charges, such as taxes, rewards and supplies, which enhance your actual employment costs.

For instance, if an employee works 40 hours in a spend period and earns $15 an hour, you would multiply 40 instances $15 to get a gross spend of $600. Add the annual payroll labor expense to the labor burden price. The Social Safety tax price for personnel in 2016 is six.2%, and the Medicare tax price is 1.45%.

If your payroll software program is “bought” then enter the quantity you spend annually for application maintenance (to get tax updates and so forth.). Federal and state revenue taxes (and regional earnings taxes where applicable) are calculated primarily based on the employee’s W-four type.… Read More

Travel Agency Information and facts Center

Travel AgencyA travel agency that wants to survive the demands of the present and future business atmosphere can no longer simply be an outlet for distribution, or a friendly neighborhood organization. Commercial travel agencies cater to small business travelers. Significant-group discounts: Travel agencies have access to discounts based on established relationships with hotels and airline corporations to safe the finest price for group bookings.

Search for travel agents primarily based on their places of knowledge, or obtain 1 in your community. These can incorporate the sale of in-property insurance coverage , travel guide books , and public transport timetables , automobile rentals , and the services of an on-web-site bureau de alter , dealing in the most common holiday currencies.

Group travel: Traveling in groups is made uncomplicated with trips developed for wedding parties, schools, media events, and a range of customizable possibilities. This enhances the travel practical experience for clients by making sure paperwork is in order and providing specific, frequently initially-hand, expertise of the location tourists are visiting.

Genuine experiences: The guides that are assisting travelers live and perform in the communities becoming toured. TravelOnline, local Philippines Travel Agency, is one particular of the Pioneers of Philippines Travel with millions of fans in Facebook. Once your registration is comprehensive and we have activated your account, you will be capable to register more agents by finishing the Agent Registration kind.

On-line booking has forced traditional travel agencies to market place themselves in new approaches, generally by catering to niche markets. Travelers can choose on a family vacation, country explorations, particular interest tours and far more. Hotel and flight packages: Utilizing a travel agency to book international hotel and flight packages can reduce expenses even just after agency costs are added.

Consumers can confirm a travel agency’s accreditation by seeking for the accrediting body’s logo on a travel agency’s web site or brochure. Visa and passport needs: Obtaining visas and passports in order is essential when traveling to other countries, so confirm which documents are needed with the agency early in the trip-arranging method.

TravelOnline is commitment to supplying you the finest costs – assured. Seamless transfers: Producing the transfer from onshore accommodations to a cruise ship can eat up just about an entire day, but a travel agent requires care of the hassle by arranging travel to the port at the right time.

Travel agencies that exist only in cyberspace present consumers with the convenience of on-line booking and discounts that are readily available only to specialist travel agencies. We’ll be sending you an email with guidelines on how you can get started utilizing for Travel Agents.… Read More

On-line Purchasing & Fashion

Online ShopsHello out there in internet planet, are you busy? For those not wanting to go via the anxiety of bidding wars and purchasing from unknown sellers, eBay’s Style Gallery offers a forum for discount clothing direct from the retailer, cutting out the middlemen but retaining the saving. Here’s the secret: log on to Moda Operandi The on the net retailer lets you pre-order looks straight from the runway through a trunkshow that—warning!—is only readily available for a restricted time.

VisionDirect give get in touch with lenses, prescription glasses along with designer sunglasses at amazingly cheap prices. Not only does this beautifully constructed internet site provide designer buys for guys and women, it delivers wonderful fashion editorials and a beauty section.

K-beauty lovers who have problems finding their favored products at neighborhood retailers: Soko Glam will be your beauty Mecca. It also delivers up a section named The Manual where you can discover opinions on style, music and life. German-primarily based on the internet store My Theresa has established a reputation as one of the world’s top on line retailers.

One particular of the largest fashion on the internet retailers, Yoox’s roster of brands involves Alexander McQueen and Prada, but exactly where this web site truly comes into its own is with its cautiously selected end-of-season item sales. Brooklyn-primarily based shop Catbird has taken its stellar choice of eponymous and indie-made jewelry, along with other fashionable giftables, such as like potions and mermaid hair styling merchandise, to the worldwide net.

With a one of a kind watch-as-they-obtain function that permits you to see things being bought in true time and a wedding section that provides anything and anything bridal, the web-site has also branched out to include things like beauty, adding model Miranda Kerr’s beauty line Kora Organics to its properly-rounded beauty section.

It is all as well tough to come across reputable natural beauty goods and ethically sourced items occasionally, but Rodale’s is a single of the finest markets for every little thing from RMS’ cult colour pots to organic cotton tees, kitchenware, and stunning leather bags sourced from African artisans.

In Far Fetch you are going to uncover an online retailer that allows you to shop at the world’s best boutiques all in 1 location. It stock hundreds of leading surf fashion brands and also gives surf accessories and sporting equipment. This can make it difficult for buyers to evaluate alternatives or recognize the organizations behind the items.

Fairly Tiny Point is a trend-led fashion style on line shop for women. A web-site that tends to make purchasing easy, Jacamo delivers inexpensive style for men of all sizes with most stock operating from modest appropriate by way of to 5XL. With much more than 20,000 things from additional than 200 brands, it really is no surprise that discount retailer StrawberryNET is Australia’s go-to destination for luxury beauty.… Read More

Alerts And Warnings

Travel AdvisorΕχουν κάνει πολλές φορές τον γύρο του κόσμου ως απαραίτητο εφόδιο του “ψαγμένου” περιηγητή. «Θα ασκώ πιέσεις σε υπουργούς και την κυβέρνηση προκειμένου να διατηρηθεί το σύστημα σπηλαίων με τις λίμνες του κάτω από τη Βούδα» δήλωσε ο δήμαρχος Ζολτ Λανγκ. Τα παλιά χρόνια, όλοι παρακολουθούσαν την κατεύθυνση του καπνού. Στο νομό Καβάλας, στη Νικήσιανη, την έδρα του Δήμου Παγγαίου, αναβιώνει το έθιμο των «Αράπηδων» ανήμερα της εορτής του Αγίου Ιωάννου.

Το πρόγραμμα θα υλοποιόταν από το Πανεπιστήμιο Western Washington και τη μη κερδοσκοπική οργάνωση A World Insititute for a Sustainable Humanity (AWISH), που διευθύνει ο κ. Ζαφειράτος. Οι σπηλαιολόγοι έχουν σχεδόν ολοκληρώσει τη διάνοιξη μιας σήραγγας μέχρι τη λίμνη και η δημαρχία ελπίζει ότι ο χώρος θα ανοίξει για το κοινό όταν ολοκληρωθούν οι έρευνες.

Στη συνέχεια, σχηματίζοντας πομπή με σκωπτικά τραγούδια, χορό και κρασί, την περιφέρουν στην πλατεία. Σε αυτό το έθιμο που κυρίαρχο ρόλο έχουν οι γυναίκες, οι άνδρες παραμένουν στα σπίτια τους ή να παρακολουθούν από μακριά. Των Φώτων αναβιώνουν κάθε χρόνο τις ημέρες των Θεοφανίων, στο τέλος του εορταστικού Δωδεκαημέρου, ποικίλες εκδηλώσεις σε ολόκληρη την ανατολική Μακεδονία, που έχουν τις ρίζες τους σε διονυσιακά δρώμενα.

Η τιμή ενός κιλού μαλλιού το 1988 ήταν 12.69 δολάρια και πέρσι μόλις 7.64. Σημειώνεται, ωστόσο, ότι ενώ μειώθηκαν οι εξαγωγές μαλλιού, αυξήθηκαν οι εξαγωγές προβάτων. Ανάλογες με τις παραπάνω είναι οι μεταμφιέσεις και στους Πύργους, την ημέρα των Θεοφανίων και την επομένη, με δέρματα, κουδούνια και ολονύχτιο γλέντι.

Όπως υποστηρίζει, υποχρεώθηκε να καθίσει στις πίσω θέσεις του αεροσκάφους. Φορούσε ένα μπλουζάκι στο οποίο αναγραφόταν τόσο στα αγγλικά όσο και στα αραβικά η φράση: «Δεν θα μείνουμε σιωπηλοί». Αυτό σκέφτηκαν οι ντόπιοι όταν πριν από λίγα χρόνια παρατήρησαν μια παρέα νεαρών να περπατούν στα χορταριασμένα καντούνια του χωριού, ανάμεσα στις σωριασμένες πέτρες.

Σύμφωνα με τους δικηγόρους του, υπάλληλοι του αεροδρομίου ζήτησαν να βγάλει το μπλουζάκι του προκειμένου να μην αισθάνονται άσχημα οι υπόλοιποι επιβάτες. Το 2006, ο Ραέντ Τζαράρ βρισκόταν στο αεροδρόμιο JFK της Νέας Υόρκης αναμένοντας να επιβιβασθεί σε πτήση.

Η Αμερικανική Ένωση Ατομικών Ελευθεριών (ACLU), η οποία εκπροσώπησε τον Τζαράρ στην υπόθεση, επεσήμανε πως δεν πρόκειται για μεμονομένο επεισόδιο. Πρωταγωνιστούν τα «Μπαμπούγερα», άντρες μεταμφιεσμένοι ζωόμορφα, ζωσμένοι με βαριά κουδούνια. Στην πλατεία της Νέας Καρβάλης, μπροστά από το ναό του Αγίου Γρηγορίου, όπου φυλάσσεται το σεπτό σκήνωμα του Αγίου, οι κάτοικοι ανάβουν μεγάλες φωτιές.

Κατά την ημέρα αυτή, όλες οι παντρεμένες γυναίκες του χωριού κάτω από τους ήχους μουσικών οργάνων, (παλαιότερα με τους ήχους της γκάιντας) μαζεύονται στην κεντρική πλατεία και από εκεί πορεύονται προς το σπίτι της μπάμπως για να της προσφέρουν δώρα. Το έθιμο αναπαριστά τη μάχη της ζωής και του θανάτου.… Read More