Monday, September 15, 2014
Tuesday, June 9, 2009
NEWS ROOM
The menu on the right contains a link to news articles and press releases.
Search under News & Information for material released by the association and for other related articles concerning the various sectors.
Sector-specific news and information can be found on their individual websites.
> Sector websites
CA IN UK
C A Danaid was founded in 1979 by a group of engineers already working in the field of Air Field Lighting (AFL). C A Danaid is today a well-known and well-reputed company within AFL throughout the world and the company has proved its value in many projects working both as main contractor and as sub-supplier to other companies.
C A Danaid is today concentrating on two main products:
* Constant Current Regulators (feeding the light circuits in an AFL system). Two types are available: Conventional thyristor type and a new designed Sinus wave type.
* Remote Control Systems (enabling the flight controller in the airport control tower to control the lights in accordance with international standards and the pilots’ requests).
C A Danaid has great experience in Air field Lighting and is an internationally orientated, very flexible company and being a smaller one we are not limited in our operations by a heavy administration. The company’s never ending use of state of the art technologies makes us the perfect choice as a partner and supplier.
CA IN UK
C A Danaid was founded in 1979 by a group of engineers already working in the field of Air Field Lighting (AFL). C A Danaid is today a well-known and well-reputed company within AFL throughout the world and the company has proved its value in many projects working both as main contractor and as sub-supplier to other companies.
C A Danaid is today concentrating on two main products:
* Constant Current Regulators (feeding the light circuits in an AFL system). Two types are available: Conventional thyristor type and a new designed Sinus wave type.
* Remote Control Systems (enabling the flight controller in the airport control tower to control the lights in accordance with international standards and the pilots’ requests).
C A Danaid has great experience in Air field Lighting and is an internationally orientated, very flexible company and being a smaller one we are not limited in our operations by a heavy administration. The company’s never ending use of state of the art technologies makes us the perfect choice as a partner and supplier.
C A Danaid is today concentrating on two main products:
* Constant Current Regulators (feeding the light circuits in an AFL system). Two types are available: Conventional thyristor type and a new designed Sinus wave type.
* Remote Control Systems (enabling the flight controller in the airport control tower to control the lights in accordance with international standards and the pilots’ requests).
C A Danaid has great experience in Air field Lighting and is an internationally orientated, very flexible company and being a smaller one we are not limited in our operations by a heavy administration. The company’s never ending use of state of the art technologies makes us the perfect choice as a partner and supplier.
छपे
As we have earlier reported about Wi-tribe soft launch in Karachi & Lahore, this time we have news for our readers about soft launch in Islamabad & Rawalpindi.
Reportedly, Wi-tribe is soft launching on 1st of June,2009. Most of the places have been brought under coverage area. For now, people can call on their call center (111-187-423) to get the CPE (Consumer Premises Equipment). Upon querying, it has been brought under attention that their company operated outlets will be operational within next 2 weeks.
For now, their outdoor CPE don’t have extra cost. Its of same price as indoor CPE. For tariff , re-visit the old post hereYou are totally wrong omerfarooq,,, I have Wi-Tribe connection and it works excellent…. It is true that their price are high but if you compare it with Wateen, PTCL, LinkDotNet and Mobilink Infinity. then you will always say Wi-Tribe is the best. For more information regarding Wi-Tribe Pakistan feel free to contact me at 0313-9825
Reportedly, Wi-tribe is soft launching on 1st of June,2009. Most of the places have been brought under coverage area. For now, people can call on their call center (111-187-423) to get the CPE (Consumer Premises Equipment). Upon querying, it has been brought under attention that their company operated outlets will be operational within next 2 weeks.
For now, their outdoor CPE don’t have extra cost. Its of same price as indoor CPE. For tariff , re-visit the old post hereYou are totally wrong omerfarooq,,, I have Wi-Tribe connection and it works excellent…. It is true that their price are high but if you compare it with Wateen, PTCL, LinkDotNet and Mobilink Infinity. then you will always say Wi-Tribe is the best. For more information regarding Wi-Tribe Pakistan feel free to contact me at 0313-9825
Saturday, June 6, 2009
Thursday, May 21, 2009
Postgraduate Degree Course Options
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Centres
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Financial Aid
All U.S. citizens and permanent residents may take out Federal Stafford Loans up to $20,500 per year. Stafford loans have a fixed interest rate of 6.8%.
All Stafford Loans are either subsidized (the government pays the interest while you're in school) or unsubsidized (you pay all the interest). To receive a subsidized Stafford Loan, you must be able to demonstrate financial need.
To apply for a Stafford Loan, please submit the following after January 1, 2009 to the Financial Aid Office: 1. Free Application for Federal Student Aid (FAFSA). Submit on-line at www.fafsa.ed.gov. Have your results sent directly to Yale (Yale University Code: 001426). It will take the processor 3-4 weeks to send your results to Yale. 2. Copy of Your Signed Income Tax Return for 2008. When the FAFSA and tax return are received, the Financial Aid Office will contact you about completing the application process for Federal Stafford Loans, and will also provide information about borrowing the Federal Grad PLUS loan and private loans.
Loans for International StudentsYale SOM is pleased to announce the details of the Yale International Student Loan, which is available to all international students at the School of Management:
• Maximum Loan: tuition and fees for the academic year, (maximum for Class of 2011 in 2009/10 is $48,200)• No co-signer required• Fixed interest rate of 7.75%• Origination Fee of 5%, subtracted from loan proceeds• 10-year repayment period• No payments while you are enrolled• 6-month grace period following separation from school• Interest accrues while you are enrolled and during the 6-month grace period and is added to the principal when repayment begins• Interest does not compound and there is no pre-payment penalty
Please email Karen Wellman with questions regarding this loan.
Internal Scholarships
Samuel A. Forman ’95 ScholarshipThis annual scholarship was established in 2006 by Samuel A. Forman, MD, who received his MBA from Yale SOM in 1995. Its purpose is to provide support to a Leadership in Healthcare MBA student from the not-for-profit or public sector, who would not otherwise be able to afford the program fee. Funds awarded through the scholarship are equally matched by the Yale School of Management.
Nathan Cummings Foundation ScholarshipA grant made through the generosity of the Nathan Cummings Foundation, with the support and encouragement of Yale SOM alumnus Adam Blumenthal ’89, assists the Yale SOM Leadership in Healthcare MBA program with increasing the representation of students employed in the nonprofit and public sectors. The grant provides partial scholarship support to the student recipient, with matching funds provided by Yale School of Management. Additionally, the grant provides funds for marketing the program to the not-for-profit and public sector constituency.
For additional details, contact Ellen Skinner.
External ScholarshipsMany of the traditional sources of scholarship and grant funding exclude MBA-E students. However, for some applicants there may be programs specifically created to support their professional pursuits. View a list of scholarships, including opportunities for International Students. Scholarship Databases The following websites list sources of outside funding for U.S. students and permanent residents:
• www.fastweb.com• www.finaid.com• www.nbmbaa.org• www.aauw.org
\"Americans often pay two or three times as much for medical services as do their counterparts in the other industrialized countries.\" -Gerard Anderson, \"Controlling U.S. Health Spending,\" Academic Medicine, September 2006 ",
"\"…it is critical that the Nation keep collecting and disseminating reliable and accurate information about all components of health, including current health status, the determinants of health.\"-National Center for Health Statistics, 2005",
"\"Only those who can afford the results benefit from the research. And globally that excludes a great many people who are ill or die for want of available medicinal treatments…The current situation in the patent-dependent pharmaceutical industry is not just unacceptable, it is shameful.\"-Henry Mintzberg, \"Patent Nonsense,\" CMAJ, August 2006",
"\"Surveys have increasingly found that more Americans are worried about their health care costs than about losing their jobs, paying their mortgages, losing money in the stock market, or being victims of a terrorist attack.\"Mayo Clinic Proceedings, April 2006 ",
"\"In reality, there is no health care system in the United States today.\"-Mayo Clinic Proceedings, April 2006",
"\"More than 80% of the children and adults who are uninsured come from working families.\" -Karen Trotochaud, \"Ethical Issues and Access to Healthcare,\" Journal of Infusion Nursing, 2006",
"\"By some measures, 30% of American health spending is wasted.\"-The Economist, January 2006",
"\"In 2005 large U.S. employers spent an average of almost $7,400 per head on health care benefits.\" -Kenneth Sperling, \"The Employer\'s Role in Reforming the U.S. Health Care System,\" Journal of Applied Corporate Finance, Winter 2006. ",
"\"Change has never been a core competency in health care.\" - \"Overcoming Barriers to Electronic Health Record Adoption,\" Healthcare Financial Management Association, February 2006",
"\"Without integrating the self-management of the family, no system of chronic care can be either economically or medically successful.\"-Donald Kemper, Chairman & CEO, Healthwise, Inc.",
"\"There is no prescription more valuable than knowledge.\"-C. Everett Koop, M.D., Former U.S. Surgeon General",
"\"When the sentimentalist and the moralist fails, he will have as a last resource to call in the aid of the economist.\" -Edwin Chadwick, 19th-century leader of public health reform in Britain",
"\"We need innovation to help us deliver better value to get more out of what we\'re spending in health care.\" -Mark McClellan (CMS)"
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"In 2005 large U.S. employers spent an average of almost $7,400 per head on health care benefits."
-Kenneth Sperling, "The Employer's Role in Reforming the U.S. Health Care System," Journal of Applied Corporate Finance, Winter 2006.
mySOM Yale University Sitemap Contact SOM RSS The Yale SOM website mba.yale.edu is produced by the Office of Communications.Please send us your comments, questions, and feedback.Copyright (c) 2000-2009 Yale School of Management. All rights reserved.
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All Stafford Loans are either subsidized (the government pays the interest while you're in school) or unsubsidized (you pay all the interest). To receive a subsidized Stafford Loan, you must be able to demonstrate financial need.
To apply for a Stafford Loan, please submit the following after January 1, 2009 to the Financial Aid Office: 1. Free Application for Federal Student Aid (FAFSA). Submit on-line at www.fafsa.ed.gov. Have your results sent directly to Yale (Yale University Code: 001426). It will take the processor 3-4 weeks to send your results to Yale. 2. Copy of Your Signed Income Tax Return for 2008. When the FAFSA and tax return are received, the Financial Aid Office will contact you about completing the application process for Federal Stafford Loans, and will also provide information about borrowing the Federal Grad PLUS loan and private loans.
Loans for International StudentsYale SOM is pleased to announce the details of the Yale International Student Loan, which is available to all international students at the School of Management:
• Maximum Loan: tuition and fees for the academic year, (maximum for Class of 2011 in 2009/10 is $48,200)• No co-signer required• Fixed interest rate of 7.75%• Origination Fee of 5%, subtracted from loan proceeds• 10-year repayment period• No payments while you are enrolled• 6-month grace period following separation from school• Interest accrues while you are enrolled and during the 6-month grace period and is added to the principal when repayment begins• Interest does not compound and there is no pre-payment penalty
Please email Karen Wellman with questions regarding this loan.
Internal Scholarships
Samuel A. Forman ’95 ScholarshipThis annual scholarship was established in 2006 by Samuel A. Forman, MD, who received his MBA from Yale SOM in 1995. Its purpose is to provide support to a Leadership in Healthcare MBA student from the not-for-profit or public sector, who would not otherwise be able to afford the program fee. Funds awarded through the scholarship are equally matched by the Yale School of Management.
Nathan Cummings Foundation ScholarshipA grant made through the generosity of the Nathan Cummings Foundation, with the support and encouragement of Yale SOM alumnus Adam Blumenthal ’89, assists the Yale SOM Leadership in Healthcare MBA program with increasing the representation of students employed in the nonprofit and public sectors. The grant provides partial scholarship support to the student recipient, with matching funds provided by Yale School of Management. Additionally, the grant provides funds for marketing the program to the not-for-profit and public sector constituency.
For additional details, contact Ellen Skinner.
External ScholarshipsMany of the traditional sources of scholarship and grant funding exclude MBA-E students. However, for some applicants there may be programs specifically created to support their professional pursuits. View a list of scholarships, including opportunities for International Students. Scholarship Databases The following websites list sources of outside funding for U.S. students and permanent residents:
• www.fastweb.com• www.finaid.com• www.nbmbaa.org• www.aauw.org
\"Americans often pay two or three times as much for medical services as do their counterparts in the other industrialized countries.\" -Gerard Anderson, \"Controlling U.S. Health Spending,\" Academic Medicine, September 2006 ",
"\"…it is critical that the Nation keep collecting and disseminating reliable and accurate information about all components of health, including current health status, the determinants of health.\"-National Center for Health Statistics, 2005",
"\"Only those who can afford the results benefit from the research. And globally that excludes a great many people who are ill or die for want of available medicinal treatments…The current situation in the patent-dependent pharmaceutical industry is not just unacceptable, it is shameful.\"-Henry Mintzberg, \"Patent Nonsense,\" CMAJ, August 2006",
"\"Surveys have increasingly found that more Americans are worried about their health care costs than about losing their jobs, paying their mortgages, losing money in the stock market, or being victims of a terrorist attack.\"Mayo Clinic Proceedings, April 2006 ",
"\"In reality, there is no health care system in the United States today.\"-Mayo Clinic Proceedings, April 2006",
"\"More than 80% of the children and adults who are uninsured come from working families.\" -Karen Trotochaud, \"Ethical Issues and Access to Healthcare,\" Journal of Infusion Nursing, 2006",
"\"By some measures, 30% of American health spending is wasted.\"-The Economist, January 2006",
"\"In 2005 large U.S. employers spent an average of almost $7,400 per head on health care benefits.\" -Kenneth Sperling, \"The Employer\'s Role in Reforming the U.S. Health Care System,\" Journal of Applied Corporate Finance, Winter 2006. ",
"\"Change has never been a core competency in health care.\" - \"Overcoming Barriers to Electronic Health Record Adoption,\" Healthcare Financial Management Association, February 2006",
"\"Without integrating the self-management of the family, no system of chronic care can be either economically or medically successful.\"-Donald Kemper, Chairman & CEO, Healthwise, Inc.",
"\"There is no prescription more valuable than knowledge.\"-C. Everett Koop, M.D., Former U.S. Surgeon General",
"\"When the sentimentalist and the moralist fails, he will have as a last resource to call in the aid of the economist.\" -Edwin Chadwick, 19th-century leader of public health reform in Britain",
"\"We need innovation to help us deliver better value to get more out of what we\'re spending in health care.\" -Mark McClellan (CMS)"
);
var num = Math.floor(Math.random() * ar.length);
document.write(ar[num]);
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"In 2005 large U.S. employers spent an average of almost $7,400 per head on health care benefits."
-Kenneth Sperling, "The Employer's Role in Reforming the U.S. Health Care System," Journal of Applied Corporate Finance, Winter 2006.
mySOM Yale University Sitemap Contact SOM RSS The Yale SOM website mba.yale.edu is produced by the Office of Communications.Please send us your comments, questions, and feedback.Copyright (c) 2000-2009 Yale School of Management. All rights reserved.
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Fees and Financial Aid
Program fees for students entering in 2009 are $134,000. This includes a laptop computer, books, study materials, breakfast and lunch on all class days, on-campus parking, and lodging and parking at the Omni New Haven Hotel during summer residencies and on Friday evenings of all weekend sessions (visit the Omni website for a tour of the hotel). Special social events held on campus for students, their families, and their employers are also covered by program fees.
aberden business school
RGU > Aberdeen Business School
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中文版 Chinese
阿伯丁商学院
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中国学生感言
addthis_pub = 'rguweb'; addthis_brand = 'rgu.ac.uk'; addthis_logo = 'http://www.rgu.ac.uk/images/newcrest_addthis.gif';
Overview of the MBA Oil and Gas Management Course
Master of Business Administration Oil and Gas Management
Applications for September 2009 Full-time, Distance Learning and Part-time and January 2010 Distance Learning and Part-time intakes are now being accepted.
Financial Times and Business Week recognises MBA Oil and Gas Management in 2009 distance learning rankings
The energy sector is facing some of its most profound changes. Global competition is forcing all organisations to concentrate on developing strong management competencies.
Studying the MBA Oil and Gas Management degree will enable you to develop not only advanced skills in strategy and management, but also a sound knowledge of energy management and an understanding of its importance in social, political, economic, cultural and technological respects to national and international strategy and the ability to apply this knowledge to inform decision-making.
The MBA Oil and Gas Management degree is designed to provide experienced practitioners in the oil and gas sector with the advanced business, management and leadership skills needed to function at a strategic level as a contemporary energy manager.
The course is aimed at middle to senior managers or those aspiring to these positions within the Oil and Gas industry.
This master of business administration degree offers significant choice to you in terms of oil and gas subject breadth, study mode and career path. The choice of energy industry focused modules caters for the full spectrum of oil and gas strategic management activities.
The MBA Oil and Gas Management degree is available full-time, part-time executive with online support or in an online study mode.
The online MBA course has been listed in The Financial Times and Business Week as one of the Top Distance Learning MBAs available globally.
The MBA Oil and Gas Management curriculum is structured so that you will initially gain experience of all kinds of key decision-making in a range of business functions. This fundamental knowledge will then be applied at a strategic level in the strategic management module.
Within the specialist energy management modules you will gain a comprehensive knowledge of the theory, practice and execution of business decisions in the energy industry.
The project module will have an energy management focus and will give the you an opportunity to further synthesise and apply specialist knowledge to professional practice.
The choice of specialist modules are as follows:
Energy Policy and the Environment
Health, Safety and Risk in an Organisational Context
Postgraduate
Introduction
Course Directory
Research Degrees
Our Accreditations
Teaching at ABS
Testimonials
Tuition Fees
Course Compare
Apply to ABS
- Apply now
- Entry Requirements
- English Language
International
Starting on a Course
Undergraduate
Introduction
Course Directory
Teaching at ABS
Testimonials
Entry Rates
Course Compare
Tuition Fees
Scholarships and Funding
Prizes and Awards
Apply to ABS
Starting on a Course
International
Research
Research Overview
Publications by Department
Staff by Department
Research Degrees
Research Centres
Journals
Events
Corporate
Introduction
Programmes
CPD
Research
MBA Consultancy
Recruitment
Events
Contacts
About ABS
Overview
Vision & Mission
Departments
Facilities
Teaching
Staff
International
News
Events
Find Us
Contact Us
Site Management
Departments
ABS People
Staff Overview
- Staff Directory
- By Department
- Management Group
- Administrative
Department Overview
- Accounting Finance & Econ
- Business & Mgmt
- Communication & Media
- Public Policy
- Human Resources
- Information Management
- Law
- Marketing
ABS Induction
Starting on a Course
Induction Schedules
Enrolment Process
Student Handbooks
Timetable Information
Centres
Centres
- CfE
- CILMS
- CKM
- CfTP
- CPPM
- SCoT
Alumni
Placement
Introduction
Students
Employers
Tutors
Contact us
Placement Opportunities
中文版 Chinese
阿伯丁商学院
硕士课程目录
中国学生感言
addthis_pub = 'rguweb'; addthis_brand = 'rgu.ac.uk'; addthis_logo = 'http://www.rgu.ac.uk/images/newcrest_addthis.gif';
Overview of the MBA Oil and Gas Management Course
Master of Business Administration Oil and Gas Management
Applications for September 2009 Full-time, Distance Learning and Part-time and January 2010 Distance Learning and Part-time intakes are now being accepted.
Financial Times and Business Week recognises MBA Oil and Gas Management in 2009 distance learning rankings
The energy sector is facing some of its most profound changes. Global competition is forcing all organisations to concentrate on developing strong management competencies.
Studying the MBA Oil and Gas Management degree will enable you to develop not only advanced skills in strategy and management, but also a sound knowledge of energy management and an understanding of its importance in social, political, economic, cultural and technological respects to national and international strategy and the ability to apply this knowledge to inform decision-making.
The MBA Oil and Gas Management degree is designed to provide experienced practitioners in the oil and gas sector with the advanced business, management and leadership skills needed to function at a strategic level as a contemporary energy manager.
The course is aimed at middle to senior managers or those aspiring to these positions within the Oil and Gas industry.
This master of business administration degree offers significant choice to you in terms of oil and gas subject breadth, study mode and career path. The choice of energy industry focused modules caters for the full spectrum of oil and gas strategic management activities.
The MBA Oil and Gas Management degree is available full-time, part-time executive with online support or in an online study mode.
The online MBA course has been listed in The Financial Times and Business Week as one of the Top Distance Learning MBAs available globally.
The MBA Oil and Gas Management curriculum is structured so that you will initially gain experience of all kinds of key decision-making in a range of business functions. This fundamental knowledge will then be applied at a strategic level in the strategic management module.
Within the specialist energy management modules you will gain a comprehensive knowledge of the theory, practice and execution of business decisions in the energy industry.
The project module will have an energy management focus and will give the you an opportunity to further synthesise and apply specialist knowledge to professional practice.
The choice of specialist modules are as follows:
Energy Policy and the Environment
Health, Safety and Risk in an Organisational Context
Yale MBA for Executives in Healthcare
Yale MBA for Executives in Healthcare
The Yale MBA for Executives in Healthcare program integrates the analytical and leadership skills of the full-time Yale MBA with an in-depth exploration of the human, economic, political, and technological issues underlying healthcare management.
A Note from the Directors
Yale has a rich, three-hundred-year history of educating visionary leaders for all sectors of society. In that tradition, and recognizing the urgent need for vision and leadership in the healthcare arena, Yale’s Schools of Management, Medicine, and Public Health, have combined their resources to offer the Leadership in Healthcare MBA for Executives.The program is both intimate and intense, with a current total of forty-four student-executives who are learning from each other, from world-renowned faculty, and from distinguished visiting scholars. We firmly believe in our motto, Educating Leaders ~ Transforming Healthcare, and we believe that these students, and those who follow them, will be instrumental in improving healthcare, both domestically and globally, and will ultimately help to achieve improved health for all.Tomorrow’s healthcare leaders will rely on finely honed leadership skills, comprehensive healthcare system “savvy,” and sector-spanning professional relationships. We’re confident that, as you review the information in this web site, you’ll agree that the Leadership in Healthcare MBA program is the perfect place to acquire all three.
The Yale MBA for Executives in Healthcare program integrates the analytical and leadership skills of the full-time Yale MBA with an in-depth exploration of the human, economic, political, and technological issues underlying healthcare management.
A Note from the Directors
Yale has a rich, three-hundred-year history of educating visionary leaders for all sectors of society. In that tradition, and recognizing the urgent need for vision and leadership in the healthcare arena, Yale’s Schools of Management, Medicine, and Public Health, have combined their resources to offer the Leadership in Healthcare MBA for Executives.The program is both intimate and intense, with a current total of forty-four student-executives who are learning from each other, from world-renowned faculty, and from distinguished visiting scholars. We firmly believe in our motto, Educating Leaders ~ Transforming Healthcare, and we believe that these students, and those who follow them, will be instrumental in improving healthcare, both domestically and globally, and will ultimately help to achieve improved health for all.Tomorrow’s healthcare leaders will rely on finely honed leadership skills, comprehensive healthcare system “savvy,” and sector-spanning professional relationships. We’re confident that, as you review the information in this web site, you’ll agree that the Leadership in Healthcare MBA program is the perfect place to acquire all three.
Saturday, May 16, 2009
Pakistan: Army chief tours front as refugees flee
Peshawar, 14 May (AKI) - Pakistani army chief General Ashfaq Pervez Kayani on Thursday toured the army frontlines in the northwest Swat valley, where troops are fighting Taliban militants. The army chief met field commanders and troops and observed operations being carried out against the militants, the army said in a statement.It was Kayani's first reported visit to the area, which has been hard hit by a two-year Taliban insurgency aimed at enforcing a strict interpretation of Islamic or sharia law, since the military launched a massive operation in the district last week.Artillery shelled suspected hideouts in Swat and the neighbouring district of Lower Dir on Thursday, but there were no immediate reports of new casualties on the 18th consecutive day of operations in the northwest.The military said up to 15,000 troops are fighting an estimated 4,000 well-armed fighters in Swat, where Islamabad is committed to wiping out extremists.Meanwhile, the United Nations' refugee agency said on Thursday a total of 834,000 civilians have now fled the recent fighting between Pakistani government forces and the Taliban in the northwest of the country.The figure rose by more than 163,000 since Wednesday, as desperate families climbed onto trucks and tractors, or fled on foot from the three worst-affected districts to hastily set up camps."Some 834,000 IDPs (internally displaced people) have been registered so far. This is a massive, massive displacement in the world today," said UN High Commissioner for Refugees Antonio Guterres."Pakistan is passing through a difficult period. The international community should come forward and help Pakistan. I cannot give a figure, but they need a lot of help," he added as he toured the Yar Hussain camp in Swabi district.The massive number of refugees join another 500,000 people who have fled previous bouts of fighting in the northwest last year, according to the UN.With more than 1.3 million people displaced, Human Rights Watch has warned that Pakistan is facing its biggest movement of people since the partition of India in 1947.
Pakistan readies assault on Taliban in Swat town
MINGORA, Pakistan (AP) — The Pakistan army readied a major assault to rid the main town in the Swat Valley of entrenched Taliban militants, who the military said were shaving their beards in order to mingle undetected with fleeing civilians.
The dusty streets of Mingora were mostly empty on Friday — one resident said some unidentified bodies lay unburied there. The government relaxed a curfew to allow thousands of refugees to leave with whatever possessions they could carry ahead of what is expected to be bloody fighting.
An Associated Press reporter saw four armed Taliban on the edge of town, a little more than a mile from an army checkpoint. The army and witnesses have said the militants have dug trenches and laid mines to repel an assault.
Pakistan began operations in the valley and surrounding districts last month following intense U.S. pressure for action against extremists eroding the stability of the nuclear-armed state and attacking American troops in neighboring Afghanistan.
Early Saturday, a suspected U.S. missile strike killed at least four people in the North Waziristan region, a stronghold of the Taliban and al-Qaida on the Afghan border, Pakistani intelligence officials said.
The identities of the dead were not immediately known, the officials said on condition of anonymity because they were not authorized to speak publicly to the media.
U.S. officials says al-Qaida chief Osama bin Laden is probably hiding in Pakistan's border region.
The Swat offensive is shaping up as a major test of the will and ability of the often-criticized army to defeat the militants. The extremists fought the military to a stalemate in the valley last year, forcing the country's embattled politicians into a short-lived peace process.
In other regions near the Afghan border, the typically outnumbered insurgents have avoided such conventional battles with the military and melted away into the mountains only to reappear several months later — an outcome that some analysts say is possible this time as well.
The operation was launched after the militants pushed out from Swat to seize a district just 60 miles from the capital, Islamabad, under cover of the since-collapsed peace process. The advance alarmed Washington and many Pakistanis who had previously believed they could negotiate with the militants.
The military said it has killed more than 800 of the estimated 4,000 militants in the region, but the fighting has triggered an exodus of at least 900,000 people, creating a humanitarian crisis that risks undercutting public support for the offensive.
"Wherever the terrorists are present, they need to be eliminated completely," said Mian Iftikhar Hussain, information minister of Northwest Frontier Province. Until last month, he was the leading advocate of moves to make peace with the insurgents.
The army said that in the last 24 hours, it has "achieved success in various areas of Swat" and to have killed 55 more fighters, with the loss of three soldiers. Like much of the information provided by authorities, there was no way to verify those tolls independently.
The army has not given any figures on civilian causalities, but refugees from the region have reported several deaths. Fleeing resident Ismail Khan said he had seen bodies lying in some of the streets of the fast-emptying town but didn't know if they were militants, civilians or soldiers.
The army lifted its curfew in Mingora for eight hours and urged the remaining residents to flee "so that security forces can take the militants to task in street-to-street fighting," army spokesman Maj. Gen. Athar Abbas said.
Columns of cars, trucks and horse-drawn carts packed with people and bundles of possessions streamed out of the town. Some picked their way past bombed-out government buildings and burned-out civilian vehicles along the crowded and cratered main highway. Others took dirt roads through the fields and mountains.
Many went south on foot with only the clothes on their backs.
"We do not know where we are going," said Muhammad Ismail Khan, who had been unable to find a ride for himself and nine relatives. "We do not know if we will ever be able to come back."
Of the 900,000 who have abandoned Swat, 80,000 are in government camps just south of the war zone.
In a statement, the military said militants were shaving off their beards and cutting their hair — flowing locks were fashionable among the Swat Taliban — in order to escape by mingling with the refugees pouring out of the valley. Authorities have placed security at the camps and say they are trying to stop any militants infiltrating them.
The army says it is advancing slowly to limit civilian casualties. Public opinion appears to support the offensive, but the mood could quickly turn against the pro-Western government if the fighting drags on and civilian hardship mounts.
While insisting it will win in Swat, Pakistan's army complains of a lack of equipment, including night-vision technology and helicopters — shortcomings that Washington has pledged to address.
U.S. forces are already training a Pakistani paramilitary force in the frontier region, considered the likely hiding place of al-Qaida chief Osama bin Laden.
A senior U.S. defense official said the Pentagon was considering plans to accelerate and expand that training.
U.S. and Pakistani officials are discussing a program that would increase the number of U.S. special operations trainers in the country and expand the schooling to the regular army, said the senior official, who spoke on condition of anonymity because the discussions are preliminary and no decisions have been made.
Associated Press writers Ishtiaq Mahsud in Dera Ismail Khan, Munir Ahmad in Islamabad, and Lolita C. Baldor in Washington contributed to this report. An AP reporter in Mingora who also contributed was not identified for security reasons.
The dusty streets of Mingora were mostly empty on Friday — one resident said some unidentified bodies lay unburied there. The government relaxed a curfew to allow thousands of refugees to leave with whatever possessions they could carry ahead of what is expected to be bloody fighting.
An Associated Press reporter saw four armed Taliban on the edge of town, a little more than a mile from an army checkpoint. The army and witnesses have said the militants have dug trenches and laid mines to repel an assault.
Pakistan began operations in the valley and surrounding districts last month following intense U.S. pressure for action against extremists eroding the stability of the nuclear-armed state and attacking American troops in neighboring Afghanistan.
Early Saturday, a suspected U.S. missile strike killed at least four people in the North Waziristan region, a stronghold of the Taliban and al-Qaida on the Afghan border, Pakistani intelligence officials said.
The identities of the dead were not immediately known, the officials said on condition of anonymity because they were not authorized to speak publicly to the media.
U.S. officials says al-Qaida chief Osama bin Laden is probably hiding in Pakistan's border region.
The Swat offensive is shaping up as a major test of the will and ability of the often-criticized army to defeat the militants. The extremists fought the military to a stalemate in the valley last year, forcing the country's embattled politicians into a short-lived peace process.
In other regions near the Afghan border, the typically outnumbered insurgents have avoided such conventional battles with the military and melted away into the mountains only to reappear several months later — an outcome that some analysts say is possible this time as well.
The operation was launched after the militants pushed out from Swat to seize a district just 60 miles from the capital, Islamabad, under cover of the since-collapsed peace process. The advance alarmed Washington and many Pakistanis who had previously believed they could negotiate with the militants.
The military said it has killed more than 800 of the estimated 4,000 militants in the region, but the fighting has triggered an exodus of at least 900,000 people, creating a humanitarian crisis that risks undercutting public support for the offensive.
"Wherever the terrorists are present, they need to be eliminated completely," said Mian Iftikhar Hussain, information minister of Northwest Frontier Province. Until last month, he was the leading advocate of moves to make peace with the insurgents.
The army said that in the last 24 hours, it has "achieved success in various areas of Swat" and to have killed 55 more fighters, with the loss of three soldiers. Like much of the information provided by authorities, there was no way to verify those tolls independently.
The army has not given any figures on civilian causalities, but refugees from the region have reported several deaths. Fleeing resident Ismail Khan said he had seen bodies lying in some of the streets of the fast-emptying town but didn't know if they were militants, civilians or soldiers.
The army lifted its curfew in Mingora for eight hours and urged the remaining residents to flee "so that security forces can take the militants to task in street-to-street fighting," army spokesman Maj. Gen. Athar Abbas said.
Columns of cars, trucks and horse-drawn carts packed with people and bundles of possessions streamed out of the town. Some picked their way past bombed-out government buildings and burned-out civilian vehicles along the crowded and cratered main highway. Others took dirt roads through the fields and mountains.
Many went south on foot with only the clothes on their backs.
"We do not know where we are going," said Muhammad Ismail Khan, who had been unable to find a ride for himself and nine relatives. "We do not know if we will ever be able to come back."
Of the 900,000 who have abandoned Swat, 80,000 are in government camps just south of the war zone.
In a statement, the military said militants were shaving off their beards and cutting their hair — flowing locks were fashionable among the Swat Taliban — in order to escape by mingling with the refugees pouring out of the valley. Authorities have placed security at the camps and say they are trying to stop any militants infiltrating them.
The army says it is advancing slowly to limit civilian casualties. Public opinion appears to support the offensive, but the mood could quickly turn against the pro-Western government if the fighting drags on and civilian hardship mounts.
While insisting it will win in Swat, Pakistan's army complains of a lack of equipment, including night-vision technology and helicopters — shortcomings that Washington has pledged to address.
U.S. forces are already training a Pakistani paramilitary force in the frontier region, considered the likely hiding place of al-Qaida chief Osama bin Laden.
A senior U.S. defense official said the Pentagon was considering plans to accelerate and expand that training.
U.S. and Pakistani officials are discussing a program that would increase the number of U.S. special operations trainers in the country and expand the schooling to the regular army, said the senior official, who spoke on condition of anonymity because the discussions are preliminary and no decisions have been made.
Associated Press writers Ishtiaq Mahsud in Dera Ismail Khan, Munir Ahmad in Islamabad, and Lolita C. Baldor in Washington contributed to this report. An AP reporter in Mingora who also contributed was not identified for security reasons.
Thursday, May 14, 2009
Traders protest against sales tax officials
March, 31st 2009
The traders of the city expressed their ire against what they called discriminatory VAT (Value Added Tax) and raised slogans. They were also critical of the corruption prevailing in the sales tax department and the anti-trader stance being adopted by the officers of the department.
The traders of the city under the banner of Sarv Samaj Udyog Vyapar Mandal reached the sales tax office and started shouting slogans. Addressing the members, president of Vyapari Kalyan Samiti, Satish Chandra Kesarwani said the entire trading community has become exasperated due to the slow working of the sales tax department. He said the anti-trader policy being pursued by the officials of the sales tax department has affected the business of traders in the city. He added that despite the numerous staging of dharna, demonstrations, no action is being taken by administration to provide any relief to traders from the arbitrary functioning of officials.
Another traders' leader said that unless the anomalies in the VAT were not removed and exploitation of traders was not stopped, their struggle would continue.
The traders of the city expressed their ire against what they called discriminatory VAT (Value Added Tax) and raised slogans. They were also critical of the corruption prevailing in the sales tax department and the anti-trader stance being adopted by the officers of the department.
The traders of the city under the banner of Sarv Samaj Udyog Vyapar Mandal reached the sales tax office and started shouting slogans. Addressing the members, president of Vyapari Kalyan Samiti, Satish Chandra Kesarwani said the entire trading community has become exasperated due to the slow working of the sales tax department. He said the anti-trader policy being pursued by the officials of the sales tax department has affected the business of traders in the city. He added that despite the numerous staging of dharna, demonstrations, no action is being taken by administration to provide any relief to traders from the arbitrary functioning of officials.
Another traders' leader said that unless the anomalies in the VAT were not removed and exploitation of traders was not stopped, their struggle would continue.
Delhi govt to consider sales tax cut on ATF: CM
January, 16th 2009
The Delhi government would consider reducing sales tax on jet fuel as was being sought by the cash-strapped airline industry, Chief Minister Sheila Dikshit said on Friday.
Her comments came at a seminar on aviation when Kingfisher Airlines chief Vijay Mallya urged her to consider reducing the tax on aviation turbine fuel to four per cent -- a demand backed by Civil Aviation Secretary M Madhavan Nambiar, who was also present.
"I am not promising you anything. But let me see how we can help you. I have been informed that the (tax has been reduced in Mumbai, Hyderabad and some other places). I will try to do that but let me see how we can do it," Dikshit said in an impromptu response.
Some such steps were required to be taken as Delhi had become a hub for international passengers and enjoyed a high load of domestic air traffic, the Chief Minister said.
The current sales tax on ATF is 20 per cent in Delhi, which accounts for almost 25 per cent of the total passenger traffic in India. The airlines do almost 20 per cent of the total fuel tankering from the national capital and industry sources believe this could rise to 25 per cent or more if the tax rates are slashed.
The Delhi government had last year asked airlines to give a detailed note on how much fuel intake would rise if the taxes were reduced. The prime concern of the state government is to see that its revenue generation potential is not affected by the tax cut.
The Delhi government would consider reducing sales tax on jet fuel as was being sought by the cash-strapped airline industry, Chief Minister Sheila Dikshit said on Friday.
Her comments came at a seminar on aviation when Kingfisher Airlines chief Vijay Mallya urged her to consider reducing the tax on aviation turbine fuel to four per cent -- a demand backed by Civil Aviation Secretary M Madhavan Nambiar, who was also present.
"I am not promising you anything. But let me see how we can help you. I have been informed that the (tax has been reduced in Mumbai, Hyderabad and some other places). I will try to do that but let me see how we can do it," Dikshit said in an impromptu response.
Some such steps were required to be taken as Delhi had become a hub for international passengers and enjoyed a high load of domestic air traffic, the Chief Minister said.
The current sales tax on ATF is 20 per cent in Delhi, which accounts for almost 25 per cent of the total passenger traffic in India. The airlines do almost 20 per cent of the total fuel tankering from the national capital and industry sources believe this could rise to 25 per cent or more if the tax rates are slashed.
The Delhi government had last year asked airlines to give a detailed note on how much fuel intake would rise if the taxes were reduced. The prime concern of the state government is to see that its revenue generation potential is not affected by the tax cut.
Biz body pleads tax concession
January, 02nd 2009
Singhbhum Chamber of Commerce and Industry (SCCI) requested the state government to defer the payment of advance of sales tax in view of global economic recession.
SCCI officials said they have also requested chief minister Shibu Soren and finance minister Stephen Marandi to take measures to save the industrialists in the region. “At present, the industrialists won’t be able to pay advance sales tax to the department. We are reeling from crisis, so it is almost impossible for us to pay advance sales tax,” said SCCI vice-president Suresh Sonthalia.
He said there were about 800 industrial units in the region dependent on the big industries operating in the region. More than 70 per cent of the industrial units are Tata Motors’ ancillary. These units have taken a hit due to the slump in the demand of heavy vehicles.
“Now, the bigger industrial units have extended the credit limit of 60 days to 90 days. It means the suppliers are getting their payment after a gap of three months,” said a member of SCCI.
According to him, the suppliers were required to pay their sales tax due each month. “We want that in view of sudden economic downturn, the state government should provide us at least 60 days time to pay the sales tax dues,” said Sonthalia.
Moreover, the SCCI in its letter to the government demanded similar relief on payment of electricity dues.
“Jharkhand State Electricity Board levied penalty on the defaulter industrial units. We have requested the government to ensure that this penalty is exempted and we are provided some relive in this crisis situation,” added Sonthalia.
Singhbhum Chamber of Commerce and Industry (SCCI) requested the state government to defer the payment of advance of sales tax in view of global economic recession.
SCCI officials said they have also requested chief minister Shibu Soren and finance minister Stephen Marandi to take measures to save the industrialists in the region. “At present, the industrialists won’t be able to pay advance sales tax to the department. We are reeling from crisis, so it is almost impossible for us to pay advance sales tax,” said SCCI vice-president Suresh Sonthalia.
He said there were about 800 industrial units in the region dependent on the big industries operating in the region. More than 70 per cent of the industrial units are Tata Motors’ ancillary. These units have taken a hit due to the slump in the demand of heavy vehicles.
“Now, the bigger industrial units have extended the credit limit of 60 days to 90 days. It means the suppliers are getting their payment after a gap of three months,” said a member of SCCI.
According to him, the suppliers were required to pay their sales tax due each month. “We want that in view of sudden economic downturn, the state government should provide us at least 60 days time to pay the sales tax dues,” said Sonthalia.
Moreover, the SCCI in its letter to the government demanded similar relief on payment of electricity dues.
“Jharkhand State Electricity Board levied penalty on the defaulter industrial units. We have requested the government to ensure that this penalty is exempted and we are provided some relive in this crisis situation,” added Sonthalia.
Plan to cut sales tax on jet fuel may be delayed
December, 23rd 2008
Airlines may have to wait for some more time before they get cheaper fuel through a lower sales tax levy, as the government has decided to put on hold the proposal to grant a declared goods status to aviation turbine fuel (ATF). A government official told ET that Prime Minister’s Office is not in favour of the move for now. Classification of ATF as a “declared good” would have reduced the sales tax on it to a lower uniform rate of 4% in all states against the varying 12-23% at present. Fuel typically accounts for nearly 50% of the operating costs of airlines. This is much higher than that in other countries, largely because of high sales tax levied by states. Following the PMO directive, the department of revenue has put on hold the proposal to grant declared goods status to ATF through an ordinance. Declared goods status can be granted only through an amendment in the law, which has to be ratified by the Parliament. However, when Parliament is not is session, the government can bring an ordinance to make a new law or make changes in existing law. The ordinance has to be subsequently approved by the parliament or it lapses. The current session of the Parliament ends on Tuesday. The department of revenue had done the groundwork for the ordinance, including moving a cabinet note, following a recommendation by the committee of secretaries which was constituted to look into the problems of the airline industry. The proposal was also backed by the civil aviation ministry. However, the state governments are completely opposed to the idea of a declared goods status to ATF as it brings them significant revenues. They are likely to take up the issue with Prime Minister Manmohan Singh, who is now handling the finance ministry portfolio. At the last meeting of the empowered committee of state finance ministers, panel chairman Asim Dasgupta had said: “States are opposed to the move (giving declared goods status) as it would cause them substantial loss of revenue. We will be writing to the Prime Minister on the issue asking him not to take any unilateral decision especially now when ATF prices have come down,” he had said. Airline companies are resisting any reduction in fares despite a fall in fuel prices. They have argued that because of the accumulated losses, it is difficult for them to cut fares. However, if ATF were given a declared goods status they were willing to consider a price cut. Airline companies had made a cumulative loss of about Rs 4,000 crore in 2007-08. A combination of high fuel prices earlier this year and declining traffic is expected to cause the losses to more than double in 2008-09.
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Airlines may have to wait for some more time before they get cheaper fuel through a lower sales tax levy, as the government has decided to put on hold the proposal to grant a declared goods status to aviation turbine fuel (ATF). A government official told ET that Prime Minister’s Office is not in favour of the move for now. Classification of ATF as a “declared good” would have reduced the sales tax on it to a lower uniform rate of 4% in all states against the varying 12-23% at present. Fuel typically accounts for nearly 50% of the operating costs of airlines. This is much higher than that in other countries, largely because of high sales tax levied by states. Following the PMO directive, the department of revenue has put on hold the proposal to grant declared goods status to ATF through an ordinance. Declared goods status can be granted only through an amendment in the law, which has to be ratified by the Parliament. However, when Parliament is not is session, the government can bring an ordinance to make a new law or make changes in existing law. The ordinance has to be subsequently approved by the parliament or it lapses. The current session of the Parliament ends on Tuesday. The department of revenue had done the groundwork for the ordinance, including moving a cabinet note, following a recommendation by the committee of secretaries which was constituted to look into the problems of the airline industry. The proposal was also backed by the civil aviation ministry. However, the state governments are completely opposed to the idea of a declared goods status to ATF as it brings them significant revenues. They are likely to take up the issue with Prime Minister Manmohan Singh, who is now handling the finance ministry portfolio. At the last meeting of the empowered committee of state finance ministers, panel chairman Asim Dasgupta had said: “States are opposed to the move (giving declared goods status) as it would cause them substantial loss of revenue. We will be writing to the Prime Minister on the issue asking him not to take any unilateral decision especially now when ATF prices have come down,” he had said. Airline companies are resisting any reduction in fares despite a fall in fuel prices. They have argued that because of the accumulated losses, it is difficult for them to cut fares. However, if ATF were given a declared goods status they were willing to consider a price cut. Airline companies had made a cumulative loss of about Rs 4,000 crore in 2007-08. A combination of high fuel prices earlier this year and declining traffic is expected to cause the losses to more than double in 2008-09.
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Reduction of sales Tax on Petro-Products
December, 17th 2008
International prices of crude oil and petroleum products have remained volatile in the recent past. The Indian basket of crude oil, which averaged $79.25 per bbl during 2007-08 had gone up to $120.91 per barrel in May’08. It touched an all time high of $142.04 on 3.7.2008. In order to deal with huge under-recoveries of OMCs on sale of sensitive petroleum products, the Government had marginally increased the retail selling prices of Petrol, Diesel and Domestic LPG by Rs.5/- per litre, Rs.3/- per litre and Rs. 50/- per 14.2 kg. cylinder respectively with effect from 5.6.2008. In order to cushion the burden of the price hike on Petrol, Diesel and Domestic LPG effected on 5th June 2008, an appeal was made to the State Governments to moderate the State Taxes and to begin with, at least forego the incremental tax on the said increase on Petrol and Diesel prices. Based on this appeal, several State Governments like West Bengal, Bihar, Maharashtra, Gujarat, Uttar Pradesh, Kerala, Goa, Assam and Uttaranchal have reduced Sales Tax on Petrol and Diesel. The State Governments of Tamil Nadu, Haryana and Jharkhand have reduced Sales Tax on Diesel and the Union Territory of Chandigarh has reduced Sales Tax on Petrol. In addition, the State Governments of Maharashtra, Goa, Gujarat, Haryana, Uttaranchal and Uttar Pradesh as well as the Union Territory of Chandigarh have abolished the VAT on Domestic LPG. State Governments of Delhi and Andhra Pradesh have also provided State subsidy on Domestic LPG. This was stated by the Minister of State for Petroleum and Natural Gas Shri Dinsha Patel in a written reply to a question by Shri Rajkumar Dhoot, Member of Parliament in the Rajya Sabha today.
International prices of crude oil and petroleum products have remained volatile in the recent past. The Indian basket of crude oil, which averaged $79.25 per bbl during 2007-08 had gone up to $120.91 per barrel in May’08. It touched an all time high of $142.04 on 3.7.2008. In order to deal with huge under-recoveries of OMCs on sale of sensitive petroleum products, the Government had marginally increased the retail selling prices of Petrol, Diesel and Domestic LPG by Rs.5/- per litre, Rs.3/- per litre and Rs. 50/- per 14.2 kg. cylinder respectively with effect from 5.6.2008. In order to cushion the burden of the price hike on Petrol, Diesel and Domestic LPG effected on 5th June 2008, an appeal was made to the State Governments to moderate the State Taxes and to begin with, at least forego the incremental tax on the said increase on Petrol and Diesel prices. Based on this appeal, several State Governments like West Bengal, Bihar, Maharashtra, Gujarat, Uttar Pradesh, Kerala, Goa, Assam and Uttaranchal have reduced Sales Tax on Petrol and Diesel. The State Governments of Tamil Nadu, Haryana and Jharkhand have reduced Sales Tax on Diesel and the Union Territory of Chandigarh has reduced Sales Tax on Petrol. In addition, the State Governments of Maharashtra, Goa, Gujarat, Haryana, Uttaranchal and Uttar Pradesh as well as the Union Territory of Chandigarh have abolished the VAT on Domestic LPG. State Governments of Delhi and Andhra Pradesh have also provided State subsidy on Domestic LPG. This was stated by the Minister of State for Petroleum and Natural Gas Shri Dinsha Patel in a written reply to a question by Shri Rajkumar Dhoot, Member of Parliament in the Rajya Sabha today.
Sales Tax staff will go on strike from 1st February
January, 29th 2009
Report by Dipti Ranjan Kanungo; Bhubaneswar: Failure of fulfilling the Demands of Sales Tax District level ministerial Association will lead to strike from the next month and the loss of revenue caused to it will be responsible of the government. Wednesday in a Press conference here the Association President Harekrushna Panda and Secretary Rabindra Kumar Mishra jointly said that the Association they will start strike from 1st February to 28th .In the first phase they will wear black batch from 1st February to 7th February, From 8th February to 15th February they will demonstrate before the Sales tax offices, and from 16th February to 28th February they will do pen down strike.
Report by Dipti Ranjan Kanungo; Bhubaneswar: Failure of fulfilling the Demands of Sales Tax District level ministerial Association will lead to strike from the next month and the loss of revenue caused to it will be responsible of the government. Wednesday in a Press conference here the Association President Harekrushna Panda and Secretary Rabindra Kumar Mishra jointly said that the Association they will start strike from 1st February to 28th .In the first phase they will wear black batch from 1st February to 7th February, From 8th February to 15th February they will demonstrate before the Sales tax offices, and from 16th February to 28th February they will do pen down strike.
Guj earns Rs 346.48 cr as sales tax from state PSUs in 2 years
March, 03rd 2009
Gujarat government-owned seven public sector units (PSUs) owe Rs 108.25 crore as sales tax as on June 30, 2008, said the state government.
In last two years as on June 30, 2008, these seven PSUs paid Rs 346.48 crore as sales tax while Gujarat Mineral Development Corporation (GMDC) has paid highest sales tax of Rs 298.31 crore, the government said in a written reply to one unstarred questioned asked by independent MLA Ranchhod Mer.
The PSUs which owe the sales tax to the state government include Gujarat Small Industries Corporation (GSIC) Rs 56.31 cr, GCEL Gandhinagar Rs 2.46 cr, GMDC Rs 1.23 cr, Gujarat State Fertiliser Corporation (GSFC) Rs 39.15 cr, GCEL Vadodara Rs 6.09 cr, HSFC Surat Rs 2.56 cr and Gujarat State Forest Development Corporation (GSFDC) Rs 0.45 cr.
Apart from GMDC, other PSUs which paid the sales tax in last two years include GSFC Vadodara Rs 38.66 cr, GSFC Surat Rs 5.44 cr, GSFDC Rs 1.71 cr.
The state government has stated that three PSUs have approached the High Court challenging the government's notice for payment of sales tax and the High Court has granted stay on the matter.
Gujarat government-owned seven public sector units (PSUs) owe Rs 108.25 crore as sales tax as on June 30, 2008, said the state government.
In last two years as on June 30, 2008, these seven PSUs paid Rs 346.48 crore as sales tax while Gujarat Mineral Development Corporation (GMDC) has paid highest sales tax of Rs 298.31 crore, the government said in a written reply to one unstarred questioned asked by independent MLA Ranchhod Mer.
The PSUs which owe the sales tax to the state government include Gujarat Small Industries Corporation (GSIC) Rs 56.31 cr, GCEL Gandhinagar Rs 2.46 cr, GMDC Rs 1.23 cr, Gujarat State Fertiliser Corporation (GSFC) Rs 39.15 cr, GCEL Vadodara Rs 6.09 cr, HSFC Surat Rs 2.56 cr and Gujarat State Forest Development Corporation (GSFDC) Rs 0.45 cr.
Apart from GMDC, other PSUs which paid the sales tax in last two years include GSFC Vadodara Rs 38.66 cr, GSFC Surat Rs 5.44 cr, GSFDC Rs 1.71 cr.
The state government has stated that three PSUs have approached the High Court challenging the government's notice for payment of sales tax and the High Court has granted stay on the matter.
SC exempts lottery tickets from sales tax
February, 19th 2009
The Supreme Court has held that lottery tickets are not goods and thus are not liable for sales tax.
Dismissing a couple of appeals by the Kerala government demanding sales tax on lottery tickets, a bench headed by Justice Arijit Pasayat said that lottery tickets are not goods attracting sales tax as they are a mere piece of paper and have no value by themselves.
According to it, a lottery ticket is nothing more than a token representing a right to a conditional benefit of winning a prize.
"A lottery ticket has no value in itself. It is a mere piece of paper. Its value lies in the fact that it represents a chance or a right to a conditional benefit of winning a prize . It is nothing more than a token or evidence of this right," the apex court observed.
The court said there can be no doubt that on purchasing a lottery ticket, the purchaser would have a claim to a conditional interest in the prize money which was not in his possession.
The Supreme Court has held that lottery tickets are not goods and thus are not liable for sales tax.
Dismissing a couple of appeals by the Kerala government demanding sales tax on lottery tickets, a bench headed by Justice Arijit Pasayat said that lottery tickets are not goods attracting sales tax as they are a mere piece of paper and have no value by themselves.
According to it, a lottery ticket is nothing more than a token representing a right to a conditional benefit of winning a prize.
"A lottery ticket has no value in itself. It is a mere piece of paper. Its value lies in the fact that it represents a chance or a right to a conditional benefit of winning a prize . It is nothing more than a token or evidence of this right," the apex court observed.
The court said there can be no doubt that on purchasing a lottery ticket, the purchaser would have a claim to a conditional interest in the prize money which was not in his possession.
Govt cannot claim precedence over properties of ST defaulter: HC
March, 03rd 2009
The Tamil Nadu government cannot claim precedence over properties of a sales tax defaulter who has secured bank finance unless the Sales Tax Act had a specific Provision creating first charge (first call on Property) in favour of the government, the Madurai bench of the Madras High Court ruled on Monday.
Justice Chitra Venkataraman, allowing a writ petition by the Tamil Nadu Mercantile Bank challenging a notice issued by the Commercial Tax department to hand over sale proceeds of a property said "Rajasthan and Maharashtra have enactments containing a specific provision creating first charge in favour of the Government. The Tamilnadu General Sales Tax Act, 1959, does not contain such an enactment."
She said the state's claim had to subserve that of the secured creditor (Bank or any other financial institution), which had the first claim over the state.
She said the Commercial taxes department had initiated proceedings against the Jewellery exporter under the revenue recovery act and attached his property for deaulting sales tax of Rs 80.72 lakh between 1993-98.
The attachment was published in 2000 and a notice to bring the property for sales was published in newspapers in 2001.
But the department came to know that TMB had already auctioned the property only last year.
Replying to a notice issued by Commercial tax officials, the TMB on March 24 2008 stated that the exporter had mortgaged the properties as early as October 29, 1993, much prior to the demand notice issued by the department to the exporter in 1998.
The exporter did not pay back the loan amount and hence the property was auctioned in 2006 in execution of a decree obtained from a debt recovery tribunal. The bank realised Rs 14.30 lakh as against the dues amounting to Rs 47.37 lakh
The Tamil Nadu government cannot claim precedence over properties of a sales tax defaulter who has secured bank finance unless the Sales Tax Act had a specific Provision creating first charge (first call on Property) in favour of the government, the Madurai bench of the Madras High Court ruled on Monday.
Justice Chitra Venkataraman, allowing a writ petition by the Tamil Nadu Mercantile Bank challenging a notice issued by the Commercial Tax department to hand over sale proceeds of a property said "Rajasthan and Maharashtra have enactments containing a specific provision creating first charge in favour of the Government. The Tamilnadu General Sales Tax Act, 1959, does not contain such an enactment."
She said the state's claim had to subserve that of the secured creditor (Bank or any other financial institution), which had the first claim over the state.
She said the Commercial taxes department had initiated proceedings against the Jewellery exporter under the revenue recovery act and attached his property for deaulting sales tax of Rs 80.72 lakh between 1993-98.
The attachment was published in 2000 and a notice to bring the property for sales was published in newspapers in 2001.
But the department came to know that TMB had already auctioned the property only last year.
Replying to a notice issued by Commercial tax officials, the TMB on March 24 2008 stated that the exporter had mortgaged the properties as early as October 29, 1993, much prior to the demand notice issued by the department to the exporter in 1998.
The exporter did not pay back the loan amount and hence the property was auctioned in 2006 in execution of a decree obtained from a debt recovery tribunal. The bank realised Rs 14.30 lakh as against the dues amounting to Rs 47.37 lakh
Delhi mulls reduction in ATF sales tax
January, 17th 2009
The Delhi government will consider reducing sales tax on jet fuel to help the cash-strapped airlines industry, Delhi chief ministerSheila Dikshit has said. Refusing to commit herself, the CM said her government would try to bring down taxes on the lines of the Maharashtra, Kerala and Andhra Pradesh governments.
“I am not promising you anything. But let me see how we can help you. I have been informed that the tax has been reduced in some other places. I will try to do that but let me see how we can do it,” Ms Dikshit said at a seminar on aviation in Delhi on Friday. Kingfisher Airlines chairman Vijay Mallya urged the Delhi CM to consider reducing the sales tax on aviation turbine fuel (ATF) to 4%, a demand backed by civil aviation secretary M Madhavan Nambiar, who was also present.
Maharashtra, Kerala and Andhra Pradesh have all reduced the sales tax on jet fuel to 4%. Delhi accounts for almost 25% of the total passenger traffic in India. The airlines do almost 20% of the total fuel tankering from the national capital and according
The Delhi government will consider reducing sales tax on jet fuel to help the cash-strapped airlines industry, Delhi chief ministerSheila Dikshit has said. Refusing to commit herself, the CM said her government would try to bring down taxes on the lines of the Maharashtra, Kerala and Andhra Pradesh governments.
“I am not promising you anything. But let me see how we can help you. I have been informed that the tax has been reduced in some other places. I will try to do that but let me see how we can do it,” Ms Dikshit said at a seminar on aviation in Delhi on Friday. Kingfisher Airlines chairman Vijay Mallya urged the Delhi CM to consider reducing the sales tax on aviation turbine fuel (ATF) to 4%, a demand backed by civil aviation secretary M Madhavan Nambiar, who was also present.
Maharashtra, Kerala and Andhra Pradesh have all reduced the sales tax on jet fuel to 4%. Delhi accounts for almost 25% of the total passenger traffic in India. The airlines do almost 20% of the total fuel tankering from the national capital and according
Peer audit review of Sensex-Nifty cos soon
March, 12th 2009
The Securities and Exchange Board of India (Sebi) is all set to begin the proposed peer audit review of the companies that form the Sensex and Nifty benchmark indices. The peer audit had been proposed by the market regulator's advisory committee on disclosures and accounting in the wake of the Satyam Computers' scam where the IT firm's promoters had admitted to siphoning of funds, and even submission of fake fixed deposits receipts to its auditor.
After missing the February-end deadline that was proposed earlier for the peer audit review, the market regular is planning to quickly start the process now. Sources close to the development said that Sebi has already decided on six to seven auditors for the job.
The proposed peer review of the 30 and 50 companies that make up the Sensex and Nifty indices, respectively, pertains to examining of their books by Sebi-appointed auditors after they have already been certified by the companies' mandated auditors. The intention is to find out what was actually found by the mandated auditors, what was disclosed by the companies and whether proper due diligence was carried out while auditing the books.
Initially, Sebi had planned to complete the audit by February-end, but the process was delayed because most of the audit firms were busy completing limited audit reviews of quarterly results in January. Sebi now proposes to carry out peer review of the audited papers for 2007-08 and third quarter of 2008-09, and "...the process will be completed as soon as possible", sources said.
The market regulator has already sent out the list of its auditors to companies so as to check if there is any ‘conflict of interest’. This might arise if the Sebi-appointed auditor for a specific company is also an auditor for a competing company. According to sources, the companies have already responded and the process is on for finalising the names of auditors for examining each company’s audit papers.
If no major deficiencies are found in the peer review process, the review could be extended to other companies as well. This would be in line with another proposal of the market regulator which called for extending the peer review to randomly selected companies in addition to the Sensex and Nifty firms.
Post-Satyam, foreign institutional investors (FIIs) have started favouring forensic audit of companies before making investment decisions. Recently, DLF – which is one of the companies in the benchmark indices – had faced a special audit of its accounts by the Income Tax department.
The Securities and Exchange Board of India (Sebi) is all set to begin the proposed peer audit review of the companies that form the Sensex and Nifty benchmark indices. The peer audit had been proposed by the market regulator's advisory committee on disclosures and accounting in the wake of the Satyam Computers' scam where the IT firm's promoters had admitted to siphoning of funds, and even submission of fake fixed deposits receipts to its auditor.
After missing the February-end deadline that was proposed earlier for the peer audit review, the market regular is planning to quickly start the process now. Sources close to the development said that Sebi has already decided on six to seven auditors for the job.
The proposed peer review of the 30 and 50 companies that make up the Sensex and Nifty indices, respectively, pertains to examining of their books by Sebi-appointed auditors after they have already been certified by the companies' mandated auditors. The intention is to find out what was actually found by the mandated auditors, what was disclosed by the companies and whether proper due diligence was carried out while auditing the books.
Initially, Sebi had planned to complete the audit by February-end, but the process was delayed because most of the audit firms were busy completing limited audit reviews of quarterly results in January. Sebi now proposes to carry out peer review of the audited papers for 2007-08 and third quarter of 2008-09, and "...the process will be completed as soon as possible", sources said.
The market regulator has already sent out the list of its auditors to companies so as to check if there is any ‘conflict of interest’. This might arise if the Sebi-appointed auditor for a specific company is also an auditor for a competing company. According to sources, the companies have already responded and the process is on for finalising the names of auditors for examining each company’s audit papers.
If no major deficiencies are found in the peer review process, the review could be extended to other companies as well. This would be in line with another proposal of the market regulator which called for extending the peer review to randomly selected companies in addition to the Sensex and Nifty firms.
Post-Satyam, foreign institutional investors (FIIs) have started favouring forensic audit of companies before making investment decisions. Recently, DLF – which is one of the companies in the benchmark indices – had faced a special audit of its accounts by the Income Tax department.
Wednesday, May 13, 2009
Chartered Institute of Management Accountants(CIMA)
Paper P1 Management Accounting Performance Evaluation
Paper P2 Management Accounting Decision Management
Paper P4 Organisational Management and Information Systems
Paper P5 Integrated Management
Paper P7 Financial Accounting and Tax Principles
Paper P8 Financial Analysis
Download the full syllabus for each subject by clicking the links at the top of the page.
You will develop decision-making and management skills through studying the managerial level – as well as an expertise in technical accounting matters.
You must complete all of the Managerial level, either through exemptions or exams, before you can move onto the strategic level.
When you complete these subjects, you will receive the ‘CIMA Advanced Diploma in Management Accounting’.
Important information about receiving your CIMA Advanced Diploma in Management Accounting
Upon completion of the managerial level you will receive the CIMA Advanced Diploma in Management Accounting. We will send your certificate approximately 6 weeks after your results are issued.
If you do not receive your certificate please contact us immediately and we will send you a duplicate certificate. If you do not receive your certificate and do not contact us within six months of it being sent to you, you will be charged £17 for a duplicate certificate.
Please send all requests for a duplicate certificate to CIMA Contact.
E. cima.contact@cimaglobal.comT. +44 (0) 20 8849 2251F. +44 (0) 20 8849 2450
CIMA assessment changes to managerial level examination papers from the May 2007 diet
1 Changes to exam paper section weightings
The following three managerial level exam papers will have new section weightings as from the May 2007 diet:
Paper P1 Management Accounting Performance EvaluationPaper P4 Organisational Management and Information SystemsPaper P7 Financial Accounting and Tax Principles
The new section weightings for these three exam papers will be as follows:
Section A - 40 marks (previously 50 marks)Section B - 30 marks (previously 30 marks)Section C - 30 marks (previously 20 marks)
2 Changes to individual exam paper assessment formats -
Paper P7 Financial Accounting and Tax Principles (Only)
From the May 2007 exam diet, Section C of Paper P7 Financial Accounting and Tax Principles will contain one compulsory question covering the preparation of at least two of the three key financial reporting statements - the income statement, balance sheet and cash flow statement.
This change to section C of paper P7 is the only change to the assessment format for any exam papers. The assessment format for sections A and B of paper P7 will remain unchanged.
Download examples below:
P7 - example questions and answers for new compulsory section C effective from May 2007 (PDF 248KB)
Note: For papers P1 and P4, the assessment format for sections A, B and C remains unchanged and is as follows:
Section A - a variety of compulsory objective test questions each worth between two and four marks
Section B - six compulsory short answer questions, each worth five marks
Section C - one question from a choice of two
Managerial level exemptions
We give exemptions to make sure you are not re-assessed in a subject that you have already studied. Before you decide whether to accept any exemptions, look at our syllabus and exam papers to make sure that your knowledge is up to date. It is important you are confident that you have a good understanding of the subject – this will give you a greater chance of success in future CIMA exams.
If we award your previous qualification exemptions from all of the managerial level subjects and you decide to claim all of these exemptions, you will not receive the Advanced Diploma. You must sit at least one CIMA exam from the managerial level in order to receive the Advanced Diploma.
Check our database to see if we have accredited your degree or previous qualification. If so, you may be able to claim exemptions from some of the Professional qualification exams.
Paper P2 Management Accounting Decision Management
Paper P4 Organisational Management and Information Systems
Paper P5 Integrated Management
Paper P7 Financial Accounting and Tax Principles
Paper P8 Financial Analysis
Download the full syllabus for each subject by clicking the links at the top of the page.
You will develop decision-making and management skills through studying the managerial level – as well as an expertise in technical accounting matters.
You must complete all of the Managerial level, either through exemptions or exams, before you can move onto the strategic level.
When you complete these subjects, you will receive the ‘CIMA Advanced Diploma in Management Accounting’.
Important information about receiving your CIMA Advanced Diploma in Management Accounting
Upon completion of the managerial level you will receive the CIMA Advanced Diploma in Management Accounting. We will send your certificate approximately 6 weeks after your results are issued.
If you do not receive your certificate please contact us immediately and we will send you a duplicate certificate. If you do not receive your certificate and do not contact us within six months of it being sent to you, you will be charged £17 for a duplicate certificate.
Please send all requests for a duplicate certificate to CIMA Contact.
E. cima.contact@cimaglobal.comT. +44 (0) 20 8849 2251F. +44 (0) 20 8849 2450
CIMA assessment changes to managerial level examination papers from the May 2007 diet
1 Changes to exam paper section weightings
The following three managerial level exam papers will have new section weightings as from the May 2007 diet:
Paper P1 Management Accounting Performance EvaluationPaper P4 Organisational Management and Information SystemsPaper P7 Financial Accounting and Tax Principles
The new section weightings for these three exam papers will be as follows:
Section A - 40 marks (previously 50 marks)Section B - 30 marks (previously 30 marks)Section C - 30 marks (previously 20 marks)
2 Changes to individual exam paper assessment formats -
Paper P7 Financial Accounting and Tax Principles (Only)
From the May 2007 exam diet, Section C of Paper P7 Financial Accounting and Tax Principles will contain one compulsory question covering the preparation of at least two of the three key financial reporting statements - the income statement, balance sheet and cash flow statement.
This change to section C of paper P7 is the only change to the assessment format for any exam papers. The assessment format for sections A and B of paper P7 will remain unchanged.
Download examples below:
P7 - example questions and answers for new compulsory section C effective from May 2007 (PDF 248KB)
Note: For papers P1 and P4, the assessment format for sections A, B and C remains unchanged and is as follows:
Section A - a variety of compulsory objective test questions each worth between two and four marks
Section B - six compulsory short answer questions, each worth five marks
Section C - one question from a choice of two
Managerial level exemptions
We give exemptions to make sure you are not re-assessed in a subject that you have already studied. Before you decide whether to accept any exemptions, look at our syllabus and exam papers to make sure that your knowledge is up to date. It is important you are confident that you have a good understanding of the subject – this will give you a greater chance of success in future CIMA exams.
If we award your previous qualification exemptions from all of the managerial level subjects and you decide to claim all of these exemptions, you will not receive the Advanced Diploma. You must sit at least one CIMA exam from the managerial level in order to receive the Advanced Diploma.
Check our database to see if we have accredited your degree or previous qualification. If so, you may be able to claim exemptions from some of the Professional qualification exams.
Managerial level(CIMA)
This level is made up of six subjects:
Paper P1 Management Accounting Performance Evaluation
Paper P2 Management Accounting Decision Management
Paper P4 Organisational Management and Information Systems
Paper P5 Integrated Management
Paper P7 Financial Accounting and Tax Principles
Paper P8 Financial Analysis
Download the full syllabus for each subject by clicking the links at the top of the page.
You will develop decision-making and management skills through studying the managerial level – as well as an expertise in technical accounting matters.
You must complete all of the Managerial level, either through exemptions or exams, before you can move onto the strategic level.
When you complete these subjects, you will receive the ‘CIMA Advanced Diploma in Management Accounting’.
Important information about receiving your CIMA Advanced Diploma in Management Accounting
Upon completion of the managerial level you will receive the CIMA Advanced Diploma in Management Accounting. We will send your certificate approximately 6 weeks after your results are issued.
If you do not receive your certificate please contact us immediately and we will send you a duplicate certificate. If you do not receive your certificate and do not contact us within six months of it being sent to you, you will be charged £17 for a duplicate certificate.
Please send all requests for a duplicate certificate to CIMA Contact.
E. cima.contact@cimaglobal.comT. +44 (0) 20 8849 2251F. +44 (0) 20 8849 2450
CIMA assessment changes to managerial level examination papers from the May 2007 diet
1 Changes to exam paper section weightings
The following three managerial level exam papers will have new section weightings as from the May 2007 diet:
Paper P1 Management Accounting Performance EvaluationPaper P4 Organisational Management and Information SystemsPaper P7 Financial Accounting and Tax Principles
The new section weightings for these three exam papers will be as follows:
Section A - 40 marks (previously 50 marks)Section B - 30 marks (previously 30 marks)Section C - 30 marks (previously 20 marks)
2 Changes to individual exam paper assessment formats -
Paper P7 Financial Accounting and Tax Principles (Only)
From the May 2007 exam diet, Section C of Paper P7 Financial Accounting and Tax Principles will contain one compulsory question covering the preparation of at least two of the three key financial reporting statements - the income statement, balance sheet and cash flow statement.
This change to section C of paper P7 is the only change to the assessment format for any exam papers. The assessment format for sections A and B of paper P7 will remain unchanged.
Download examples below:
P7 - example questions and answers for new compulsory section C effective from May 2007 (PDF 248KB)
Note: For papers P1 and P4, the assessment format for sections A, B and C remains unchanged and is as follows:
Section A - a variety of compulsory objective test questions each worth between two and four marks
Section B - six compulsory short answer questions, each worth five marks
Section C - one question from a choice of two
Managerial level exemptions
We give exemptions to make sure you are not re-assessed in a subject that you have already studied. Before you decide whether to accept any exemptions, look at our syllabus and exam papers to make sure that your knowledge is up to date. It is important you are confident that you have a good understanding of the subject – this will give you a greater chance of success in future CIMA exams.
If we award your previous qualification exemptions from all of the managerial level subjects and you decide to claim all of these exemptions, you will not receive the Advanced Diploma. You must sit at least one CIMA exam from the managerial level in order to receive the Advanced Diploma.
Check our database to see if we have accredited your degree or previous qualification. If so, you may be able to claim exemptions from some of the Professional qualification exams.
Paper P1 Management Accounting Performance Evaluation
Paper P2 Management Accounting Decision Management
Paper P4 Organisational Management and Information Systems
Paper P5 Integrated Management
Paper P7 Financial Accounting and Tax Principles
Paper P8 Financial Analysis
Download the full syllabus for each subject by clicking the links at the top of the page.
You will develop decision-making and management skills through studying the managerial level – as well as an expertise in technical accounting matters.
You must complete all of the Managerial level, either through exemptions or exams, before you can move onto the strategic level.
When you complete these subjects, you will receive the ‘CIMA Advanced Diploma in Management Accounting’.
Important information about receiving your CIMA Advanced Diploma in Management Accounting
Upon completion of the managerial level you will receive the CIMA Advanced Diploma in Management Accounting. We will send your certificate approximately 6 weeks after your results are issued.
If you do not receive your certificate please contact us immediately and we will send you a duplicate certificate. If you do not receive your certificate and do not contact us within six months of it being sent to you, you will be charged £17 for a duplicate certificate.
Please send all requests for a duplicate certificate to CIMA Contact.
E. cima.contact@cimaglobal.comT. +44 (0) 20 8849 2251F. +44 (0) 20 8849 2450
CIMA assessment changes to managerial level examination papers from the May 2007 diet
1 Changes to exam paper section weightings
The following three managerial level exam papers will have new section weightings as from the May 2007 diet:
Paper P1 Management Accounting Performance EvaluationPaper P4 Organisational Management and Information SystemsPaper P7 Financial Accounting and Tax Principles
The new section weightings for these three exam papers will be as follows:
Section A - 40 marks (previously 50 marks)Section B - 30 marks (previously 30 marks)Section C - 30 marks (previously 20 marks)
2 Changes to individual exam paper assessment formats -
Paper P7 Financial Accounting and Tax Principles (Only)
From the May 2007 exam diet, Section C of Paper P7 Financial Accounting and Tax Principles will contain one compulsory question covering the preparation of at least two of the three key financial reporting statements - the income statement, balance sheet and cash flow statement.
This change to section C of paper P7 is the only change to the assessment format for any exam papers. The assessment format for sections A and B of paper P7 will remain unchanged.
Download examples below:
P7 - example questions and answers for new compulsory section C effective from May 2007 (PDF 248KB)
Note: For papers P1 and P4, the assessment format for sections A, B and C remains unchanged and is as follows:
Section A - a variety of compulsory objective test questions each worth between two and four marks
Section B - six compulsory short answer questions, each worth five marks
Section C - one question from a choice of two
Managerial level exemptions
We give exemptions to make sure you are not re-assessed in a subject that you have already studied. Before you decide whether to accept any exemptions, look at our syllabus and exam papers to make sure that your knowledge is up to date. It is important you are confident that you have a good understanding of the subject – this will give you a greater chance of success in future CIMA exams.
If we award your previous qualification exemptions from all of the managerial level subjects and you decide to claim all of these exemptions, you will not receive the Advanced Diploma. You must sit at least one CIMA exam from the managerial level in order to receive the Advanced Diploma.
Check our database to see if we have accredited your degree or previous qualification. If so, you may be able to claim exemptions from some of the Professional qualification exams.
Changes to Managerial level assessment(CIMA) AND NOTES OF P4
Find out about assessment changes to papers P1 Management Accounting Performance Evaluation, P4 Organisational Management and Information Systems and P7 Financial Accounting and Tax Principles of the Managerial level from the May 2007 diet.
Also download some example questions and answers for the new compulsory section C for Paper P7 Financial Accounting and Tax Principles, effective from May 2007.
Notes for P8 Financial analysis candidatesPooling of interests - This method of consolidation was included in the syllabus paper P8 Financial Analysis when it was launched in 2004 and first examined in 2005. This method has since been outlawed by the International Accounting Standards Board. It is no longer an examinable topic in this paper under syllabus section A Group Financial Statements and the learning outcomes (vii) and (viii).
Important changes to examinable accounting legislation - Read this notice to find out about important changes to the examinable accounting legislation for May and November 2009 with particular reference to IAS 1, IFRS 3 and IAS 27.
Also download some example questions and answers for the new compulsory section C for Paper P7 Financial Accounting and Tax Principles, effective from May 2007.
Notes for P8 Financial analysis candidatesPooling of interests - This method of consolidation was included in the syllabus paper P8 Financial Analysis when it was launched in 2004 and first examined in 2005. This method has since been outlawed by the International Accounting Standards Board. It is no longer an examinable topic in this paper under syllabus section A Group Financial Statements and the learning outcomes (vii) and (viii).
Important changes to examinable accounting legislation - Read this notice to find out about important changes to the examinable accounting legislation for May and November 2009 with particular reference to IAS 1, IFRS 3 and IAS 27.
STUDING CIMA
CIMA qualifications put you in an ideal position to achieve your goals. You will develop the financial expertise and strategic insight to make key decisions about the future of business.
The CIMA Certificate in Business Accounting gives a solid grounding in the basics of accounting and business. It is also a stepping stone towards the CIMA Professional qualification.
You can study in a way that suits your circumstances and pace. You will have to work hard, but we want to help you achieve your potential. We continually enhance the support we give y
The CIMA Certificate in Business Accounting gives a solid grounding in the basics of accounting and business. It is also a stepping stone towards the CIMA Professional qualification.
You can study in a way that suits your circumstances and pace. You will have to work hard, but we want to help you achieve your potential. We continually enhance the support we give y
CIMA IT requirements
Also, as CIMA's key mechanism for communicating administrative information and for all marking-related contact is via e-mail, so you will need a minimum specification on your home Personal Computer (PC), described in marker IT capability (XLS 16KB).
If you are interested in becoming a marker for CIMA, please complete the marker application form (DOC 93KB) and e-mail this, together with a current version of your CV to assessment.faculty@cimaglobal.com.
You can apply at any time of the year, and we will acknowledge all applications.
We will retain your application for a maximum of two years – if you have not been appointed within two years you will need to reapply. If you are shortlisted, we will ask you to mark three sample scripts so that then we can assess how you apply the marking scheme and approach the assessment of candidates.
If you have any questions, please e-mail assessment.faculty@cimaglobal
If you are interested in becoming a marker for CIMA, please complete the marker application form (DOC 93KB) and e-mail this, together with a current version of your CV to assessment.faculty@cimaglobal.com.
You can apply at any time of the year, and we will acknowledge all applications.
We will retain your application for a maximum of two years – if you have not been appointed within two years you will need to reapply. If you are shortlisted, we will ask you to mark three sample scripts so that then we can assess how you apply the marking scheme and approach the assessment of candidates.
If you have any questions, please e-mail assessment.faculty@cimaglobal
CIMA Examining Experience
At least two years’ prior experience in Higher Education and/or professional body of marking and setting or evaluating assessments.
Essential
Relevant teaching or practitioner / consultancy experience (for the subject matter of the paper applied for). You should be currently lecturing/teaching or engaged in consultancy/practice, or have very recently retired.
Essential
Professional updating in area of specialism.
Essential
Demonstration of being up to date in educational and subject issues, and assessment methodology.
Essential
Employed as External Examiner to a recognised programme/institution.
Desirable
Other professional body faculty experience.
Desirable
Essential
Relevant teaching or practitioner / consultancy experience (for the subject matter of the paper applied for). You should be currently lecturing/teaching or engaged in consultancy/practice, or have very recently retired.
Essential
Professional updating in area of specialism.
Essential
Demonstration of being up to date in educational and subject issues, and assessment methodology.
Essential
Employed as External Examiner to a recognised programme/institution.
Desirable
Other professional body faculty experience.
Desirable
Personal Development Plan - Best Practice Guide
To meet the requirements of the CIMA Development Scheme we require all applicants to submit a sample personal development plan as used by their organisation.
The personal development plan should cover the areas which relate to each of the stages in the Professional Development Cycle illustratTo help you see how these areas all fit together we have designed a sample personal development plan, illustrating best practice and guiding you through all six stages of the Professional Development Cycle.
Your own sample personal development plan does not have to follow the same format but must show that each of the stages, as shown above and below, are covered. This best practice plan is a guide to help you fill any gaps that may exist in your current personal development plan and can help you to improve the quality of your documentation.
To view the contents of the sample:ed below.
The personal development plan should cover the areas which relate to each of the stages in the Professional Development Cycle illustratTo help you see how these areas all fit together we have designed a sample personal development plan, illustrating best practice and guiding you through all six stages of the Professional Development Cycle.
Your own sample personal development plan does not have to follow the same format but must show that each of the stages, as shown above and below, are covered. This best practice plan is a guide to help you fill any gaps that may exist in your current personal development plan and can help you to improve the quality of your documentation.
To view the contents of the sample:ed below.
Why Study at the Australian Institute of Applied Sciences?
With over 36 years of specialised training, our Natural Medicine College is Australia's longest running and most sought after training provider for Natural Medicine Education. Our state of the art facilities, highly experienced instructors and friendly support staff make us the first choice for Distance Education and On campus study.
Internationally Recognised* Accredited Courses
Flexible Study Options & Delivery Methods
More than 120 Courses to Study at Home or On Campus
Accredited Certificates, Diplomas & Advanced Diplomas
Fast-track Available via Recognition of Prior Learning
Austudy/Abstudy Recognised Courses
Flexible Payment Options
More than 35 Years Educational Experience
Expert Careers Guidance
Internationally Recognised* Accredited Courses
Flexible Study Options & Delivery Methods
More than 120 Courses to Study at Home or On Campus
Accredited Certificates, Diplomas & Advanced Diplomas
Fast-track Available via Recognition of Prior Learning
Austudy/Abstudy Recognised Courses
Flexible Payment Options
More than 35 Years Educational Experience
Expert Careers Guidance
Course Overview of the Accounting and Finance
This Accounting and Finance degree is an excellent springboard from which to launch a professional career in accountancy or finance.
The accounting and finance course is designed to provide you with a stimulating intellectual experience in order to foster a broad vocational accountancy education. The structure of the course is highly innovative and there is a paid placement opportunity for students embarking on the Honours route. This has proved extremely popular with both students and employers alike.
The benefits of your studies will gain you:
accountancy and finance knowledge and practice
problem solving and decision making skills
a 12 month placement oppor
The accounting and finance course is designed to provide you with a stimulating intellectual experience in order to foster a broad vocational accountancy education. The structure of the course is highly innovative and there is a paid placement opportunity for students embarking on the Honours route. This has proved extremely popular with both students and employers alike.
The benefits of your studies will gain you:
accountancy and finance knowledge and practice
problem solving and decision making skills
a 12 month placement oppor
La CELAB s.r.l. è una società specializzata nella fornitura dei seguenti servizi professionali per le imprese
Prove di laboratorio di compatibilità elettromagnetica
Prove di laboratorio di sicurezza elettrica
Prove di laboratorio su trasmettitori radio e terminali di telecomunicazione
Prove di laboratorio di qualifica ambientale
Prove di laboratorio a norme MIL
Prove di laboratorio marcatura CE
Calibrazione strumenti
Certificazione Sistemi di qualità ISO9001:2000 (Vision 2000)
Training nei settori tecnici e della qualità
Prove di laboratorio di sicurezza elettrica
Prove di laboratorio su trasmettitori radio e terminali di telecomunicazione
Prove di laboratorio di qualifica ambientale
Prove di laboratorio a norme MIL
Prove di laboratorio marcatura CE
Calibrazione strumenti
Certificazione Sistemi di qualità ISO9001:2000 (Vision 2000)
Training nei settori tecnici e della qualità
Premier Technology with HD & DVR Receivers
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DISH Network provides the best value in satellite TV entertainment, and the lowest all-digital price nationwide. When you need economy pricing, Dishnetwork is there to make satellite television entertainment affordable. You can also bundle these services with high speed Internet to get the most out of your Dishnetwork Cima CA package
Tuesday, May 12, 2009
AFP
NEW YORK: Move over Jet Set -- here comes the Pet Set.An airline catering exclusively to furry passengers takes to the skies this July with a promise to make air travel everything the domestic animal could want.The first Pet Airways flight will depart July 14 from Teterboro, a small airport outside New York, en route to Washington, Chicago, Denver and Los Angeles, said founder Alysa Binder."Pet Airways was created to provide a safe and comfortable solution for the transport of pets," said Binder and her husband Dan Wiesel in a company statement."Inspiration for the concept came from difficulties encountered when shipping Zoe, our Jack Russell Terrier, across the country."Flights, which will cost 149 dollars each way, will be on a modified Beechcraft 1900 supplied under contract with Suburban Air.The plane usually fits 19 passengers. This time there will be room for 50 cats and dogs."There will be two pilots and a pet attendant. Everything is done for the safety and comfort of the pets," Binder said.Pooches and kitties won't actually get seats. They'll travel in kennels stacked on custom-made shelves.Like many flights in these security conscious days, a check-in two hours before take-off is requested. To avoid the queues -- and any potential pre-flight nerves -- check-in can be done 72 hours earlier."Well be happy to board your pet at our PAWS Lodge until the flight," the company's website advertises.Then it's time to go to the Pet Lounge and onto the aircraft.The airline asks that pets answer the call of nature while on the ground, but says they don't have to."Potty breaks are very important to your pet. With the human airlines, your pet could be made to hold themselves for a very, very long time. Pet Airways monitors the last time your pet had a potty break, and makes sure that they get regular potty breaks along the way," the site says.Elizabeth Cory, spokeswoman for the Federal Aviation Authority, explained that Pet Airways passengers -- the company calls them "pawsengers" -- will not be alone in the sky."Animals have always been carried by air, horses for example. This group only has a different marketing proposal. They are contracting with an existing carrier to carry animals," Cory said.Cory said the airline met FAA safety standards."For us the most important is to avoid the unnecessary shift of weight, and to insure that the animals are properly restrained."Some 76 million cats and dogs are estimated to travel each year in the United States, including two million in airplanes.Air travel is no easy ride for domestic creatures. Some 5,000 animals a year suffer injury while being transported, according to animal rights experts.The pet set looks likely to avoid such unpleasantness."Pet attendants make sure theyre all comfortable and that they, and their pet carrier, are secure," the website says. "A Pet attendant monitors and checks the comfort of all pawsengers every 15 minutes during the flight. After landing, pets will be disembarked, given a potty break, and will be available for pickup at the Pet Lounge
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