PENSION REFORMS IN INDIA NATIONAL PENSION SYSTEM (NPS) * GOVERNMENT INTRODUCED THE NPS FROM 1ST JAN,2004 THROUGH A NOTIFICATION DATED 22ND DEC,2003. * IT APPLIED TO ALL NEW ENTRANTS TO CENTRAL GOVERNMENT SERVICE, EXCEPT TO ARMED FORCES. * IT HAS BEEN ROLLED OUT TO ALL CITIZENS WITH EFFECT FROM 1ST MAY,2009 ON A VOLUNTARY BASIS. * ADOPTED BY 26 STATE GOVT. FOR THEIR EMPLOYEES. BACKGROUND OF PENSION REFORM * GOVT. OF INDIA SET UP AN EXPERTCOMMITTEE IN 1998 TO
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Coca-Cola VS PepsiCo Carmine Strayer Strayer University Intermediate Accounting III ACC305012VA016-1136-001 Professor Bob A. Wright August 25, 2013 This paper will discuss the financial health and similarities and differences between the two major producers of soft drinks in the United States as of 2013. In order to understand the financial health of the two companies we must first understand the markets, history and products produced by both companies. Both companies were founded in
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PART A Long-term debt includes loans and financial obligations due or payable within a year or longer. Long-term debt liabilities appear on the company’s balance sheet and can include bonds payable, long-term notes payable, mortgages payable, pension liabilities, and lease liabilities (Kieso, Weygandt &Warfield). A corporation’s bylaws usually require approval by the board of directors and the stockholders before long-term debt arrangements can be made (Kieso, Weygandt &Warfield). A bond is
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Expected return on the plan assets ($9 actual, less $1 gain) (8) Pension expense $24 Requirement 2 Pension expense (calculated above) 24 Plan assets (expected return on plan assets) 8 PBO ($20 service cost + $12 interest cost) 32 Plan assets 20 Cash (given) 20 Exercise 17-10 Requirement 1 ($ in 000s) Service cost $310 Interest cost (7% x $2,300) 161 Expected return on the plan assets ($216 actual, plus
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Toggle SGML Header (+) Section 1: 10-K (10-K) UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended February 1, 2014. OR TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to Commission file number 1-303 THE KROGER CO. (Exact name of registrant as specified
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corporation adopted SFAS 158, Employers’ Accounting for Defined Benefit Pension and Other Post retirement Plans – and a amendment of FASB Statement No 87, 88 , 106 and 132® (SFAS 158). For this particular paper, the goal will be to complete a comparative analysis of the pension plans that each corporation made available to their employees and retirees. Analysis A pension plan is an employer contributory or non contributory saving plan which can also be qualified and nonqualified that businesses offer
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COURSE PROJECT Anal Patel UPS STRIKE Date: - 10/10/2011 Table of Content:- INTRODUCTION……………………………….……………………………PAGE 3. BACKGROUND……………………………………………………………...PAGE 3. STRIE SETTLEMENT…………………………………………..………….PAGE 7. RECOMMENDATION / STAND POINT……….………………………….PAGE 10. CONCLUSION……………………………………………………………….PAGE 13. REFERENCE…………………………………………………………………PAGE 13. INTRODUCTION:- The strike against United Parcel Service conducted by the Teamsters was seen as both disruptive and successful. It was
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Harnischfeger 1. In Note 2 of Harnischfeger’s financial statement, the company included net sales of the construction crane products purchased from Kobe Steel, which was previously only reported in the gross margin. Additionally, financial statements of some foreign subsidiaries were included because their fiscal years ended July 31, 1984. An increase in net sales was reported by $5.4 million. Historically, Harnischfeger reported the depreciation at a principally accelerated rate. In 1984, the depreciation
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Team Decision Making Analysis Jesus Kyriakides MGT/230 Oct 13, 2014 Kay Sears The Destination CEO videos offered a great insight into the lives of the people that have to run the huge organizations. It seems as if all of them have been faced with a challenge somewhere within their careers. The following paper will discuss the different corporate strategies: growth, stability, and renewal. It will also discuss how each CEO used the planning function of management which are concentration,
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Table of Contents UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D. C. 20549 FORM 10-K (Mark One) x|ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934| For the fiscal year ended January 29, 2011 or ¨|TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934| For the transition period from to Commission file number 001-15274 J. C. PENNEY COMPANY, INC
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