Premium Essay

Harvest Ref

In: Other Topics

Submitted By ngelaynge
Words 597
Pages 3
Asia One Business 2010, Budget 2010 to invest in future, viewed 22 February 2010, < http:// www.asiaone. com/Busienss/News/My~2BMoney/Story/A1Story20100222-200178.html>

Budget 2010, who gets what, viewed 22 February 2010, <http://www.asiaone.com/static/business/business/ budget2010/>

BDO 2010, Singapore Budget Commentary, viewed February 2010, <www.bdo.com.sg/pub/pub_tax/ 2010 Budget Commentary.pdf>

BSL Tax Services Pte Ltd 2010, Singapore Budget Commentary, viewed 22 February 2010, <www.bslcs.com. sg/tax_commentary.htm> [2010_singapore_budget_commentary_bsl[1].pdf]

BSL Tax Services Pte Ltd 2010, Singapore Budget Highlight, viewed 22 February 2010, <http://agnap.org/ publications/2010Budget Highlights.pdf>

CPF Board 2010, Singapore Budget 2010 initiatives relating to CPF, viewed 25 March 2010, <http://mycpf. cpf.gov.sg/Members/Gen-Info/Features/Budget2010_CPF.htm> Empire State FX 2010, Singapore’s 2010 Budget Sets High Bar for Productivity Gains, viewed 25 February
2010, <http://empirestatefx.com/economy/singapores-2010-budget-sets-high-bar-for-productivity-gains/>

Ernst & Young 2010, Singapore Budget 2010 Synopsis <http://www.fccsingapore.com/fileadmin/template/ documents/MembersNews/Singapore_Budget_2010_synopsis_ErnstYounh.pdf >

Inland Revenue Authority of Singapore 2010, Budget 2010-Tax Changes , viewed 22 February 2010,<www. iras.gov.sg/irasHome/budget2010.aspx>
Note : the following (updated) edition of Inland Revenue Authority of Singapore (2010)is now available ;
Inland Revenue Authority of Singapore 2010, Budget 2010-Tax Changes, viewed 24 September 2010, <www. iras.gov.sg/irasHome/page04.aspx?id=10066>

Janus Corporate Solutions Pte Ltd 2010, Key initiatives introduced in budget, viewed 28 January 2010, <http://

Similar Documents

Free Essay

Last Chance

...It was Saturday February 12, 2011; the bus just arrived at the Mackay Event Center we walked our way around to the participant entrance starved and cold in the muggy Orem air. Carrying my bags and lunch along with scars of disappointment and defeat this event center had brought before. Meeting the participant door for the last time couldn’t have been any sweeter. Confidence at an all-time high an essential to the job that was to be done on this day, forty wins and only one loss on the season, there was no other option but for the losses to remain that way. Memories of one who past, of the scars that led me to be here one last time an uncrowned champion, and of all the ones who brought me here. It was the last weigh-in of my life and I couldn’t have been any happier about it, all those winters married to the scale would end on this day. Herded like sheep up the freezing stair well into the meat market of the top of the event center, stripping yourself down to your nothings, holding all your clothes in hand, and standing there among all your opponents as the Nazi of a guy comes down to check hair and fingernails. 147.4, six tenths under the limit, beautiful, now it was time for one of the best parts of every tournament, eating after weigh-in. It was then time to warm up, coach always made sure that we were to be one of the first teams to be down on the mats warming up. Looking around the stadium seeing all the empty seats and clumps of kids in their team colors all eating...

Words: 1427 - Pages: 6

Free Essay

My Village

...the lunar month, the villagers often go to the pagoda to give offerings to The God of Agriculture. On the right of the village flows quietly a clear and blue river. When I was young, I used to swim in the river with my friends. How can I forget the wonderful time on this river fishing or rowing a boat with my boyhood friends! On the left of the village lies the village green where village meetings are often held by village officials. On this ground covered with soft grass we used to fly kites on windy autumnal evenings. The majority of villages live on agriculture. They get rich thanks to their fertile rice-fields and their diligence. Harvest time is certainly the busiest and the merriest time of the year. During the harvest, the villagers often get up very early in the morning. They cheerfully go to their rice-fields to harvest the bumper crop – the fruit of many months of hard work. My villagers are very friendly and helpful. They are willing to offer mutual help in any case and always get on with one another harmoniously. My village is rather small indeed but I like it very much because I was born and have grown up there and spent my happiest childhood among the simple and hard-working villagers who always feel attached to their native...

Words: 304 - Pages: 2

Free Essay

Freemark Abbey Winery Case

...Freemark Abbey Winery Case The Freemark Abbey Winery must decide whether to harvest their grape crop before or after an incoming storm. If the storm is light there is a chance of the grapes developing a mold, which is beneficial to the flavor and increases the wine’s value. There is also a possibility that the grapes will not become botrytised and will simply absorb water which will reduce the wine value. There are a number of options available to the winery in this situation. The grapes may be harvested immediately, resulting in a reduced revenue. This option is low risk, but also has low return as the grapes will reach a market value of $2.85 per case. If harvested and sold in bulk the grapes will be values at only $1.00 per case. If 12,000 cases are produced the total revenue will be $34,200 maximum and $12,000 minimum. The advantages of this are that the entire grape crop is not going to be lost (low risk), that there will be a guarantee of some profit, and that production can begin earlier. On the other hand there is a higher likelihood of a low return, particularly on the grapes sold in bulk. If the grapes are left on the vine and a storm does not come they will only ripen more. This option could lead to equal or greater profits than those found by harvesting immediately. The grapes left on the vine will have the potential to develop to bring in anywhere from $30000 to $46000. The disadvantages of this option would be the potential that the grapes’ sugar will not develop...

Words: 635 - Pages: 3

Premium Essay

Grassland

...Identify impacts associated with agriculture Some time ago a quarter of earth was covered by grassland but all that changed for the reason of the loss of wildlife habitat most of the grasslands have been turned into farms. The majority of soils of the grasslands are wealthy and as a result just about approximately anything can be developed. Then again impoverished agricultural procedures can wreck soils maneuvering grasslands into unresponsively and unproductive. If the harvests are not well taken care off then as a result nutrients inside the soil are unprotected having mediocrity crops for many years. Assessed towards grassland farmlands receives insufficient wealth for the producing of offspring plus also farm animals ruin grassland. According to "Grassland Threats" (© 1996-2012 National Geographic Society. All rights reserved.), (“In United States only 5% of original grassland is still remaining.”) Grassland have several threats which are the nonstop of global warming affecting present grasslands by turning them into wasteland including the pattern changing of rainfall, city expansion are highly growing decreasing the grassland environment, having few crops growing, bugs, illness can extend without problems causing the requirement of toxic pesticides, dried plants, cold weather, wheat, and corn lets crops developed into natural prairie. Grasslands also have solutions for all its negative threats such as schools and teachers educating students more on exactly how to safe from...

Words: 313 - Pages: 2

Free Essay

Researchpaper

...[pic][pic][pic] PAHELA BAISHAKH : The first day of the Bangali year is celebrated in a festive manner in both Bangladesh . In Bangladesh Pahela Baishakh is a national holiday, which falls on April 14 or 15.The festival is celebrated with songs, dances, regional games, kite-flying, ox, fighting or reciting of poems with all their regional traits and festivity.Pahela Baishakh marks a new beginning, a new hope, a year full of joy, well-being and prosperity. The day is spent in feasting and participating in cultural activities. People wish each other "Shubho Nabo Barsho!!".Pahela Baishakh is indeed a momentous occasion in the life of each and every Bengalee. It is the first day of Bangla calendar year. To every Bengalee, young and old, rich and poor, wise and ignorant, it is a time of gaiety to be celebrated with great merry-making. The main event of the day was to open a halkhata or new book of accounts. This was wholly a financial affair. In villages, towns and cities, traders and businessmen closed their old account books and opened new ones. They used to invite their customers to share sweets and renew their business relationship with them. This tradition is still practised, especially by jewellers. PAHELA FALGUN” The 1st day of spring is a traditional festival in Bangladesh. Tune to the colorful life with the flavour of spring is the fartival theme. Bangladesh is the most attractive for the six season? and the most loving and attractive is spring which sing love ,joy...

Words: 549 - Pages: 3

Free Essay

Dfds

...Indians that used to inhabit the continent of North America. Suffering, war, famine, love, and a bad harvests, have pushed my people to be scattered across North America. Legends of my people have traveled far and it begins before the land shifted into the world as it is today. Great change has made my people reap the lands with crop and animals to provide for their needs and the needs of the tribes. Many years they have lived, and many years they have suffered, but this is where my story begins, it the midst of it all, the year is 110 B.C., and 10 years before my birth. First let me explain to you a little about my speech. I have lived a long time, as you can tell, I am immortal. I have the human language well and can speak over 30 different languages, not including the Native American languages. I am not into using large and hard to understand words; their meanings are pointless if you don’t know what the word is. My father had a wife that couldn’t bear children, and for the chief of a tribe, it is important to have children to carry on the tribe’s traditions, bloodline, and heritage. Every night and day he would pray to our gods, asking for a child while the harvest went bad, finally he decided to change he prayer and ask for a good harvest. The harvest was plentiful, so he continued to ask for a good harvest every time. He continued for nine years, the harvest was healthy, everyone had food and provisions, and everyone was happy. Well not everyone, the wife of...

Words: 486 - Pages: 2

Premium Essay

The Case for and Against Buffer Stocks

...Price of P and Quantity of Q. This is deemed by the government to provide a price which is fair to both consumers and producers and an adequate supply of the commodity. In Year 2 there is a bumper harvest (shown as S2 on the diagram). Without a buffer stock system then price will fall to P2 and Quantity rises to Q2. This could present a problem to producers, who may consider P2 is too low a price for their commodity. In Year 3 there is a poor harvest (shown as S3 on the diagram). Without a buffer stock system then price will rise to P3 and Quantity fall to Q3. Also, P3 could be deemed an unfair price for consumers to pay by the government. The buffer stock system works by minimising fluctuations in the supply of a commodity to help to stabilise price. When there is a good harvest, the government can choose to buy and store the excess supply (Q-Q2). This will keep the price at P and Quantity at Q. However, if there is a bad harvest, the excess commodity from Year 2 can be used to boost supply from S3 to S, increasing the Quantity from Q3 to Q and lowering the price from P3 to P. The advantages of this system are that it will keep the output relatively stable. This will prevent food shortages which would otherwise occur for example in Year 3. This situation could be disastrous if a harvest is particularly bad as serious food shortages could be a major risk to health. Also, it will...

Words: 825 - Pages: 4

Free Essay

A Proven Model for Ensuring Farmers' Return

...production, farmers’ fate; particularly the medium, small, and marginal didn’t change much. They remained within the poverty cycle and may be more than others engaged in other professions. Many factors like lack of effective market mechanisms and marketing infrastructure, absence of adequate policy supports etc. can be identified as the reasons behind this aggrieved situation of the farmers, yet to find out an effective solution we need to understand the true nature of the problem. This write up intends to explore one of the basic reasons behind this and a probable way out. It’s natural and follows behavioral economics or even if we want to state it as the normal diction of market economy that the non perishable agricultural commodities during harvest time has low level of command price in the market. It is truer for the nonperishable items that generally have to be stored and easier for not all the produces can be consumed at a single moment of time. Yet for the perishables of the agricultural produces a spike of high price is more logical for the newest of the seasonal tastes that though decrease...

Words: 3157 - Pages: 13

Premium Essay

Grassland

...Identify impacts associated with agriculture Some time ago a quarter of earth was covered by grassland but all that changed for the reason of the loss of wildlife habitat most of the grasslands have been turned into farms. The majority of soils of the grasslands are wealthy and as a result just about approximately anything can be developed. Then again impoverished agricultural procedures can wreck soils maneuvering grasslands into unresponsively and unproductive. If the harvests are not well taken care off then as a result nutrients inside the soil are unprotected having mediocrity crops for many years. Assessed towards grassland farmlands receives insufficient wealth for the producing of offspring plus also farm animals ruin grassland. According to "Grassland Threats" (© 1996-2012 National Geographic Society. All rights reserved.), (“In United States only 5% of original grassland is still remaining.”) Grassland have several threats which are the nonstop of global warming affecting present grasslands by turning them into wasteland including the pattern changing of rainfall, city expansion are highly growing decreasing the grassland environment, having few crops growing, bugs, illness can extend without problems causing the requirement of toxic pesticides, dried plants, cold weather, wheat, and corn lets crops developed into natural prairie. Grasslands also have solutions for all its negative threats such as schools and teachers educating students more on exactly how to safe from...

Words: 313 - Pages: 2

Premium Essay

Student

...------------------------------------------------- Al-noor Mohssien B. Disalo 3 – EAC ------------------------------------------------- ------------------------------------------------- 1. Historical Background on separate accounting for agricultural / biological assets This is a limited scope project to consider an amendment to IAS 41 Agriculture in relation to bearer biological assets (BBAs, e.g. fruit trees, grape vines), as to whether these assets would be better accounted for under IAS 16 Property, Plant and Equipment rather than using the fair value measurement approach prescribed by IAS 41. There is support (especially those in the plantation industry) for a limited-scope project for BBAs and such a project is also supported in the Issues Paper produced by the Asian-Oceanian Standard Setters Group (AOSSG) and the IASB's Emerging Economies Group (EEG). Users of financial statements that responded to the IASB's agenda consultation considered a project on bearer biological assets to be important/urgent. The AOSSG noted that concerns had been raised by investors (as well as preparers) about the relevance and usefulness of information provided to users for certain biological assets accounted for at fair value.  Specifically the paper included a survey performed by the Malaysian Accounting Standards Board (MASB) in 2010 that found that a group of analysts specialising in plantation did not find fair value information for BBAs useful, particularly the presentation of...

Words: 1782 - Pages: 8

Premium Essay

Requirements

...It is not uncommon for items to get added along the way or even removed. Changes in requirements can cause major problems with the success of the project. The problem is the mindset and approach to requirements gathering. Gathering implies that the requirements are already out there somewhere waiting to be picked up. (Glen 2011) “What's common in all these images of gathering is that there's something out there to be collected, like crops, shells, or people, and that those things are already whole and complete.” (Glen 2011) Instead of gathering requirements, the process should be more of a long and in-depth discussion on the items in an effort to negotiate what requirements can and will be provided. “Successful projects begin not with a harvest, but with a difficult set of discussions on what should be done.” (Glen 2011) Closing Thoughts In my experience, requirements’ gathering is always a difficult process. I am currently on a project where it seems that we cannot get the stakeholders to decide what exactly they want. This approach is very interesting to me. While this may bring about more needed discussion and even encourage less change to the requirements, I think this takes away from customer...

Words: 341 - Pages: 2

Free Essay

Case Study

...Price/bottle x # of cases x # of bottles x prob x % of volume post production * Grapes with botrytis mold: $8x1000x12x40%x70% = $26,880
 * Grapes without botrytis mold: $2x1000x12x60% = 14,400
 If the rainstorm does not strike, Jaeger could wait until the grapes ripen more fully, which has only a 40% chance to make a good wine. The price for this is $3.50 per bottle. There is a 40% chance of the grapes becoming low acidic wine, which only can be sold for $2.50 per bottle. Now we can calculate for potential revenue if Jaeger harvests later and the storm did not strike using EMV as follows: Price/bottle x # of cases x # of bottles/case x probability * Good wine: $3.5x1000x12x40% = $16,800
 * Thin wine: $3.0x1000x12x40% = $14,400
 * Low acidic wine: $2.5x1000x12x20% = $6,000
 Another option is to harvest the grapes before the storm comes. They can be sold for $2.85 per bottle. We can calculate for the total revenue when Jaeger harvests immediately. Wh EMV calculates revenue for bottling as follows: Price/bottle x # of cases x # of bottles/case x...

Words: 850 - Pages: 4

Free Essay

Lucky Prawn Farm

...Lucky Prawn Farm CASE CONTEXT The aquaculture industry in the Philippines is a major livelihood and employment opportunity, banking on the country’s rich supply of consumable marine life from its aquatic resources. Giant Fresh Prawn farming makes up a portion of the aquaculture industry. The Giant Freshwater Prawn locally known as ulang in the Philippines, is valued for its nutrition content and considered a promising aquaculture species for their high survival rate. Freshwater prawn can now give large ireturns with small investment. Prawn farming has started as an incidental harvest in milkfish water ponds. It was popular during the mid-1970’s in Japan and this gave way to prawn exports in 1975. Prawn farming was first introduced to the Philippines before the 1980’s. The real boom in production began in the mid-1980’s as rich families in the Visayas region started converting their sugar plantations into aquaculture business. They saw prawn farming as a more profitable alternative to sugar. In 1992, the prawn industry had its peak, earning approximately US$ 300 000 000 and became the top marine product export from the Philippines. However, certain diseases from marine products in the early 1990s caused significant decline in production. Prawns are typically cultivated in freshwater. A female prawn lays thousands to millions of eggs, which hatch after about a day. The hatched prawn are fed and develop into young prawn after about 12 days. Then, the post larvae are put either in...

Words: 1946 - Pages: 8

Free Essay

Poop

...Autobiography on Jonathan Davis Jonathan Davis, a middle-class boy at the age of 14, is an apprentice to his father Joseph Davis, a blacksmith. He lives in the town of Rochester during the 1800’s with his mother two sisters and four brothers, all between the ages of 6 months old- 16 years old. Jonathan goes to school from November to April because the other months are harvesting time. He dresses like his father with overalls and boots. Jonathan has been trying to save up money so he can afford to buy a hat for his pa when he has the sun beating on his head when they harvest the crops, corn, wheat, and beans. His father takes him out of school when it comes time for the harvesting season. All of the family except for his sisters and mother come to help them in the fields. The women in the family stay and clean the house or cook and tend to the babies. Joseph had taught him how to farm starting when Jonathan reached the age of 10, of course at that time he didn’t have the strength to lift the heavy wood so he would carry the water buckets to and from the fields to water the plants during the dry seasons. As an apprentice of his father’s Jonathan would help take orders and clean out the fire until he was old enough and more experienced enough to actually start making the items. Some of the items people would request where horseshoes, and parts for carriages. Shovels or other construction tools used for building had also been made in the blacksmith’s shop too. The men would...

Words: 430 - Pages: 2

Free Essay

Curley Wife

...Dear friend I predict you maybe kind of shocked or amazed to be hearing from me after such a long while. I hope you're keeping fine and everything's swell in Salinas. I guess you may have of heard I got married, this guy named Curley. He's the son of a big rancher and we live out at the ranch. We grow barley mostly out here. All the workers live in the bunkhouse, but me and Curley live in a big two by four house. Curley's fixing to decorate it up real nice; as soon as he's done I was thinking you could visit and stay a while? It's mighty different out here to Salinas, not many folks to talk to. There's just me, Curley, his old man, and the hired hands; they're drifters, mainly here in spring and harvest time. Oh and there's this uppity nigger of course, kept in the stable, so I don't talk to him. I don't talk to no fat lipped nigger! Anyways the boys start work early morning and finish late afternoon, they all go back to the bunkhouse and most times play cards. Sometimes Curley and all the boys have a horseshoe tournament going on, I don't like it when that happens cause I'm all on my own in the house or out there, but it is one of the few times Curley lets me go outside. Other times he tries to keep me in the house. He gets mighty jealous even though I never give him cause to...

Words: 257 - Pages: 2