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Published by Jason Price

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Published by: Jason Price on Dec 26, 2012
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Element of bloodEach element of blood performs a special function in the body. The main elementsof blood include two types of cells, platelets, and plasma. Red blood cells carryoxygen from the lungs to all other body tissues. In the tissues, these cells pick up carbon dioxide that is carried back to the lungs to be released from thebody. White blood cells are one of the body’s defenses against disease. Some of these cells travel throughout the body and destroy bacteria, some produceantibodies against bacteria and viruses, and others help fight malignantdiseases. Platelets are blood elements that lead to the formation of blood clotsin response to injury. Plasma is a yellowish fluid composed of about 92 percentwater and 7 percent vital proteins, such as albumin, gamma globulin, anti-hemophilic factor, and other clotting factors. The remainder consists of mineral salts, sugars, fats, hormones, and vitamins. Red blood cells, whiteblood cells, and platelets account for about 45 percent of the volume of bloodin the body. The remaining 55 percent is plasma.
Definition of 'Utility'
1. An economic term referring to the total satisfaction received from consuming agood or service.2. A company that generates, transmits and/or distributes electricity, water and/orgas from facilities that it owns and/or operates.
Theprocessof increasing the attractiveness of aproductto a group of consumers 
by altering its physicalappearance. Inabusiness context,form utility might involve makinga product ready for consumptionbyconverting it to a form that is more beneficial to consumers than theraw materialsused to make it. 
FORM UTILITY: Enhancing the marketability of a product by changing its physicalcharacteristics. For example, boxed detergent can be produced in liquid form, which may be moreadvantageous for certainconsumer requirements.TIME UTILITY: Enhancing a product's marketability by making it available at a convenient time.For example, a daily newspaper home delivered so that the customer has it available immediatelywhen he/she awakes for the day.PLACE UTILITY: Where the product or service is made available. For example, if it is a retailestablishment, people should be provided with easy access. Mail order companies make it easyfor customers to shop whenever they want and then have their purchases delivered to them.POSSESSION UTILITY: Additionalconsumer valuecreated by allowing easy transferring of aproduct's ownership. For example, various time payment, leasing, and credit purchase strategiescan be important in making a product more attractive to a consumer.
Profit planning
can be defined as the set of steps that are taken by firms toachieve the desired level of profit. Planning is accomplished through the preparationof a number of budgets, which, when brought through, from an integrated business
plan known asmaster budget. Themaster budgetis an essentialmanagementtool that communicates management's plan throughout the organization, allocatesresources, and coordinates activities.Or
Process of developing a profit plan that outlines the planned sales revenues and expensesand the net income or loss for a time period. Profit planning requires preparation of amaster budget and various analyses for risk and
scenarios. Tools for profit planning include thecost - volume - profit (cvp) analysisand
or Planning the long-term direction of a company's operations, with an emphasis on its profit goals.
1. Auxiliary, explanatory, or supplemental documentthatformspart of a principal  document, such as a list of individual items(with their descriptions and values) covered  by an insurance policy,or adepreciation schedulethat provides supporting details to a financial statement.2. Timetable for a programor   projectshowing howactivitiesandmilestone events are sequenced and phased over the allotted  period. 3. Written or printedcatalog or list of charges, items,  prices,etc., arranged or organized  in alphabetical, chronological, magnitudinal, or any other  classificationor order. or A plan of activities or tasks together with the times or dates when they are intended tohappen or be done:
Double tax-exemption
Exemptionof taxesonmunicipal bondseither at the state or local level.This exemption applies only when theobligationis purchased by a state resident. Out-of-statebondswill still betaxed. 
Income Tax policy section of National Board of Revenue isentrusted to negotiating the Double Taxation Agreements withforeign countries to promote foreign direct investment inBangladesh. DTA is an agreement between two countriesseeking to avoid double taxation by defining the taxing rights of 
each country with regard to cross-border flows of income andproviding for tax credits or exemptions to eliminate doubletaxation. It also provides exchange of information between treatypartners regarding evasion of tax.
The objectives of a Bangladesh DTA are as follows:
to obtain a more effective relief from double taxation compared to relief gained under unilateral measures;
to create a favorable climate for the inflow of foreign investment into the country;
to make special tax incentives provided by Bangladesh fully effective for taxpayers of capitalexporting countries; and
to prevent evasion and avoidance of tax.
The Bangladesh model of Avoidance of Double Taxation Agreement consists of 29Articles that are as follows:
Article 1 - Persons CoveredArticle 2 - Taxes CoveredArticle 3 - General DefinitionsArticle 4 - ResidentArticle 5 - Permanent EstablishmentArticle 6 - Income from Immovable PropertyArticle 7 - Business ProfitsArticle 8 - Shipping and Air TransportArticle 9 - Associated EnterprisesArticle 10 - DividendsArticle 11 - InterestArticle 12 - RoyaltiesArticle 13 - Fees for Technical ServicesArticle 14 - Independent Personal ServicesArticle 15 - Dependent Personal ServicesArticle 16 - Director's FeesArticle 17 - Artists and SportsmenArticle 18 - PensionsArticle 19 - Government ServiceArticle 20 - Students and TraineesArticle 21 - Lecturers and ResearchersArticle 22 - Other IncomeArticle 23 - Elimination of Double TaxationArticle 24 - Non - DiscriminationArticle 25 - Mutual Agreement ProcedureArticle 26 - Exchange of InformationArticle 27 - Diplomatic Agents and Consular OfficersArticle 28 - Entry into ForceArticle 29 – Termination
Like many other countries in the developed as well as the developing world, Bangladesh too cannot absolveherself from the need to facilitate her trade and investments with the outside world through international taxtreaty network with other countries. The increased pace of industrialization coupled with increased foreigndirect investment in the country necessitated tax treaty arrangements with other countries to provide

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