Question No.1 Write an inquiry letter, as a business person to the regional manager of Lahore of Nokia Company, and ask him to provide you all information about their company’s rules and regulations for opening a new franchise.
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Question No.2
Write a short note on necessary steps for preparing an effective business message.
This video describe the main idea how to solve this assignment. So the Abstract summary can be view down.
Just watch the video.
Reducing Coupling
Purpose: The reason for writing this article to reduce the coupling in software engineering discipline to make it more effective by the reusability of a function to accessing the data. By using certain techniques like reducing the coupling and improve the cohesion. So for this remove the duplication by making changing in the data it will create the problem for the whole software during the maintenance of it.. the author’s main idea that coupling is also occur when code is in one kind of module so the idea is to divide it and make separate functions for it. To over come the problem.
Scope: The author focus on to divide the functions saperatly which are combine like wise in the data overlapping so by separating them it could be reduce. The whole document is base on reducing the coupling by using UML Giving the idea rather using the class it is called the packages. Which help to localize the same problem is less. So it is introducing an interface implementation split.
3.Method: The evidence which author provide is an example in which a figure is
given and he prove how to reduce the coupling by following the procedure.
So by describing this example and introducing an interface implementation split the coupling can be reduced and reader of this article is pretty convinced.
Results: The consequence of the problem which author describe with the example to reduce the coupling. So the large module is split in to the small pieces. So if the function in the example is change then the data have no problem. But if the problem occour in data and then the coupling problem come and the whole procedure can be crashed or have to pay high cost for maintainance to change the all functions. The problem solution to change the functions not the data. Should split it.
Conclusions: To reduce the coupling follow this method.
Q1: Doesthe individual partners are liable to pay tax on interest received fromthe partnership firm? Justify your answer in either case.
Ans:Anysalary drawn by a partner in partnership, is appropriation of profitsand chargeable to tax as “Income from business” being share of apartner in the total income of partnership.
The share of a partner in total income of partnership shall comprise on the following amounts received by him: • Share in divisible income of partnership, • Profit on debit, • Brokerage, • Commission, • Interest, • Salary, and • Any other remuneration received or due from AOP. Therefore,the amount of interest will be added in the “Income of Business” as aninadmissible expense for computation of taxable Income and taxliability. Because of which, the partner will not be liable to pay taxon interest received from the partnership, as the partnership firm hasalready been paid tax on it.
Q2: Alocal company has hired services of private security guards forsecurity of its key management personnel. Should the management staffbe taxed for this benefit?
Ans:Accordingto section [13(5)] the total amount of salary paid by the employer tothe domestic servant of an employee (e.g. house keeper, driver,gardener or other domestic servant) shall be included in the salaryincome of the employee for the tax year in which the services arerendered.
Inthe above mentioned case, the local company has hired services ofprivate security guards for security of its key management personnel,therefore the security guards will be treated as domestic servants ofthe management staff and hence staff will be taxed for this benefit.
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