This final section presents and sums up the learnings gathered from our work on researching links between tax and Corporate Social Responsibility that would enable companies in general, and our internship Company to adopt an approach to tax that goes beyond simple tax compliance. Accordingly, this section is made of: General conclusions that: Remind the aims of the thesis and assess their achievement Remind the principles of a å-ªesponsibleapproach to tax and explain how they can apply to the...
WORKING TITLE: To what extent do companies move abroad in order to avoid corporate tax in the UK( corporation tax avoidance in the UK) BACKGROUND: Having worked as a tax man with the Inland Revenue Service in Ghana previously and studying two tax modules on my programme in the university, as well as doing an internship in tax line of service with PWC Ghana in the summer 2009, there is so much interest in taxation and as a result of that decided to do a dissertation on this topic. The study in...
Diageo Plc is engaged in the beverage alcohol business and has more than 1 brands of alcohol across its markets. It employs more than 20000 people in over 180 markets. Given that the United Nations have about 192 countries, then Diageos business cover almost 94% of the world and as such, it is one of the leading provider of beverages alcohol in the world. It is listed in both the London stock exchange and the New York Stock exchange and is registered in England and Wales (Reg: 23307). Because...
China Vanke Co., Ltd., established in May 1984, is the largest professional residential development company, but also the representation of blue chip in real estate stock market. It is headquartered in Shenzhen (Vanke website). To 2009, Vanke has set up branch offices in 20 cities. In 2008, the company completed new construction area of 5.233 million square meters, completed an area of 5.294 million square meters, the sales amount reached 47.87 billion yuan, settlement income was 40.49 billio...
I am a research assistant reporting to a finance director in a public listed company namely VY Sin plc in United Kingdom. The company operates in the manufacturing industry. Previously, my company does not voluntarily disclosure (VD) expansive information to the public. My finance director is concerned about the issue of whether the act of adding on non-mandatory information will increase the transparency of company's annual report and add value to the company and increase the degree of mater...
The paper is discussion about the break even point analysis (BEA) as a tool for managing profitability of a business. Break even point is attained when the sales revenues are equal to the costs of a business. The two methods of BEA have been provided with provision of examples to explain the various aspects of the topic. The use of BEA at Apple Inc. has been discussed to show the real businesses applying the tool. I. Introduction Accounting for management (2010) defines break even point analy...
Most sales will be for cash, but he does not expect a quarter of each month's sales will be made to computer shops. He plans to allow those customers one month's credit. His stock purchase during the six months during the six months were nil for January, £250 for February, 400 for March, 450 for April, 500 for May and 1,000 for June respectively Apart from the purchase of initial stock, all purchases will be made from suppliers who will allow him one month's credit He will spend £250 each mon...
The first education centre established in 1977 in the heart of Kuala Lumpur known as Systematic Education Group by offered professional qualifications such as LCCI, ACCA and ABE. Today, the college succeed attained University College status and there are 6 campuses and 5 training centres around Malaysia by offering an extensive range of courses in 13 fields of studies to an estimated of more than 18,500 students. Vision SEGi aspire to be the leading educational institution with global emphasi...
The objective of this paper is to analyze both the Activity-Based Costing (ABC) and Theory of Constraints (TOC) approach together and also individually. One of the aims of manufacturing companies is to determine the right product mix and volume and indentify the critical restrictive bottlenecks of an organization. So, determining the bottlenecks and the amount of idle capacity of each non-bottleneck activity in the system is a powerful tool and gives firms a huge advantage over their competit...
Governance, Cultural Values and Corporate Social Responsibility in malaysian companies Corporate social responsibility reporting (CSR) has been used as a process to carry out the duty of accountability in reporting to the stakeholders on the positive and negative effects to society as a whole.The objective of this paper is to analyze the level of CSR disclosure in company's annual report and the relationship between cultural values (Board of director's ethnicity as a proxy), corporate governa...
