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213 Sentences With "sole proprietorship"

How to use sole proprietorship in a sentence? Find typical usage patterns (collocations)/phrases/context for "sole proprietorship" and check conjugation/comparative form for "sole proprietorship". Mastering all the usages of "sole proprietorship" from sentence examples published by news publications.

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While Picard can recover actual transfers by the sole proprietorship, "it does not follow that the trustee can recover the actual withdrawals of cash by customers of the sole proprietorship," Bernstein wrote.
As a sole proprietorship, you operate the business under your own name.
However, like with a sole proprietorship, personal assets are at risk with a partnership.
As an unincorporated engineering consultant, Samuel must file Schedule C for a sole proprietorship.
This might work at the beginning, but eventually many freelancers will outgrow the sole proprietorship.
In Canada, sole proprietorship and partnerships that are not publicly traded are treated as pass-throughs.
By default, any business that doesn't register with its secretary of state is considered a sole proprietorship.
Options to structure your businessYou can keep your business as a sole proprietorship indefinitely if you want.
These options include owning your business as a sole proprietorship, a partnership, a company, or a trust.
When you operate your business as a sole proprietorship, there's no distinction between your personal finances and your business.
Doing my own taxes was straightforward, I thought, even though I am self-employed with a sole-proprietorship business.
If your business has become more profitable, consider whether a sole proprietorship is still the best business structure, Rattiner said.
If you're running a sole proprietorship out of your home, you have to report the income to the tax authorities.
Most side hustles don't earn nearly that much, so you should be safe as a sole proprietorship for tax purposes.
I could, in theory, just start up the Dylan Matthews Corporation as an LLC or sole proprietorship and contract with Vox.
But if you run it alone, in most cases a sole proprietorship, LLC, or S-Corp will make the most sense.
As independent contractors, every gig worker is his or her own sole proprietorship, legally permitted to set up a retirement plan.
There are different reasons to pick each type of business, including sole proprietorship, limited liability companies (LLC), partnerships, corporations and S corporations.
LLC taxes are filed on your own taxes just like a sole proprietorship, but you may have some additional options to save money.
LLCs are unique in that they choose how they want to be taxed, whether as a sole proprietorship, partnership, S-Corp, or C-Corp.
Such structures can range from sole proprietorship, where the business leader is the sole owner, to a partnership, corporation or a limited liability company.
So I propose that instead of working for a wage, I form a sole proprietorship that then contracts with Vox Media to provide content.
So we propose that instead of working for a wage, we each form a sole proprietorship that then contracts with Vox Media to provide content.
While the simplicity of a sole proprietorship is nice—you don't have to do any special paperwork to form one—there's also a big downside.
Generally, small-business owners can deduct any loss a business incurs from their other income on their tax returns if that business is a sole proprietorship.
But industrialization, population growth, the closure of the frontier, and railroad monopolies doomed the sole proprietorship to the margins of the economy, even in North America.
This includes your business name and business address, as well as what type of legal structure your business takes, like a sole proprietorship, partnership, or corporation.
For people who are trying to avoid paying taxes, as opposed to legitimately starting a business with partners and employees, the easiest option is a sole proprietorship.
She would then create a sole proprietorship — or another pass-through business — called Jane Doe Wealth Management (or something like that) and work for her employer under a contract.
For context, it's a home improvement company that my husband transformed from a part-time sole proprietorship (while I taught full-time) to an LLC business so I could join in ownership.
If you own a small business — whether it's a personal side gig, a sole proprietorship, or something with multiple employees — it's important to keep your business and personal expenses separate from each other.
"You are running a $30-million-a-year sole proprietorship, and it depends on you remaining eligible," Richard W. Pound, the former president of WADA, said Thursday, referring to Sharapova's reported annual income.
If you are the only owner, then establishing a sole proprietorship is the simplest route to take because, apart from obtaining any necessary permits or licenses, there isn't much more you need to do.
A bodega or corner shop is likelier to be organized as a pass-through (like a sole proprietorship or LLC) than as a C corporation, the legal designation for companies that pay corporate income taxes.
It would also cause a massive loophole for rich individuals, who would have a strong reason to incorporate as a sole proprietorship or LLC and contract with their employers, rather than taking a normal wage.
You'll need to submit quarterly estimated taxes four times annually to the IRS as an individual, sole proprietorship, partnership, or owner of an S corp if you expect to owe at least $1,000 in taxes.
It was on that day that Madoff transformed his business from a sole proprietorship into Bernard L. Madoff Investment Securities LLC, which Picard was appointed by the court to liquidate following its December 2008 collapse.
If you have 1099 income, a planner might use that as a talking point about setting up a retirement plan geared to self-employed workers, or whether a sole proprietorship is still the best business structure.
In addition, wages paid to a child are not subject to Social Security and Medicare taxes as long as the business is a partnership owned by the parents or a sole proprietorship owned by one parent.
"Every post-colonial state in South Asia paid lip service to secular principle in the first decade of its existence before reconstituting itself as a kind of sole proprietorship run by its dominant community," he laments.
Should RESA become law, businesses would have the ability to voluntarily cover their gig economy workers under an open MEP—the gig worker's sole proprietorship could elect to join the open MEP, without any burden or cost for the gig worker.
But there are a few things to know before you make the leap: Unlike sole proprietorship, which is bestowed upon you as soon as you start trading products or services for money, an official business entity has some hoops to jump through.
What the Senate proposed: The Senate's offering would not leave quite as much money in taxpayers' pockets as the House bill would, as it gives taxpayers the opportunity to deduct 17.4 percent of domestic qualified business income from a partnership, S corporation or sole proprietorship.
Anyone like that in any profession who is set up as a sole proprietorship, partnership or an S corporation (but not a C corporation) qualifies, as long as they are making less than $315,000 and filing taxes jointly, or under $157,500 for other taxpayers.
There are three main types of pass-through businesses: a sole proprietorship, which is an unincorporated business owned by a single individual; a partnership, which is an unincorporated business with multiple owners; and S corporations, which can have up to 100 shareholders and must have more than one employee.
"For most people that works just fine," said Tim Steffen, CPA and director of advanced planning at Robert W. Baird & Co. To establish a sole proprietorship you don't even need to register with the federal government other than filing to get a tax ID and for the appropriate licenses and permits.
Notable provisions: 7 income tax brackets: 53, 12, 22.5, 25, 32.5, 35, and 38.5 percent Repeal of personal exemption $1,650 child tax credit Repeal of deduction for state and local taxes Pass throughs: An individual taxpayer can deduct 17.4 percent of domestic qualified business income from a partnership, S corporation or sole proprietorship.
Occupation: Business OwnerIndustry: JewelryAge: 24Location: Hamilton, Ontario, CanadaJoint Income: $230,13 (This is the total average yearly income between me and my fiancé.)Paycheck Amount: With it being a sole proprietorship, I don't pay myself per se, but our margins are roughly 25%, so I would say our average take-home per month is $5,000-$6,000 between me and my fiancé .
Some of these reform include amending the definition of "employee" to cover an owner of a sole proprietorship to take advantage of additional benefits; simplifying the definition of an independent contractor to clarify workers' statuses; streamlining the deduction process, such as creating a standard business deduction (similar to the highly successful home office deduction) in order to expand as many deductions as possible for business expenses.
But if you're starting a sole proprietorship or partnership, you'll want to conduct a Doing Business As (DBA) search with your local county clerk's office to make sure the name you want is available, said Kyle Odom, owner of Bar Cop, a software company that helps restaurant and bar owners track inventory and whose customer count has grown approximately 20% year over year since it was founded in 1998, to include roughly 32,000 individual establishments worldwide.
For a corporation, or LLC taxed as a corporation, contributions must be made by the end of a calendar year. For a sole proprietorship, partnership, or an LLC taxed as a sole proprietorship, the deadline for depositing contributions is generally the personal tax filing deadline (April 15, or September 15 if an extension was filed).
Krupp established the Generalregulativ as the firm's basic constitution. The company was a sole proprietorship, inherited by primogeniture, with strict control of workers.
During World War II, Tucker, Jr. served in the United States Navy. The F.C. Tucker Company operated as a sole proprietorship prior to Tucker, Jr. joining his father.
A sole proprietorship is a single-owner enterprise. Its owner must be a living natural person, but need not have legal capacity. There are certain restrictions, however, for unrehabilitated insolvents.
Teague, Walter Dorwin, "A Quarter Century of Industrial Design in the United States," Art & Industry, London, 1951. At age 43, Teague established a sole proprietorship devoted to product and package design.
George A. Leavitt continued his father's business as a sole proprietorship for a year until he joined forces with childhood playmate John K. Allen, who had been brought up in the publishing business.
Enkeltpersonforetak (ENK) is a type of sole proprietorship in Norway. The company is considered part of the personal assets of the owner, who holds the full juridical and economic liability of the company. The sole proprietorship entity holds a number of advantages, such as that there is no minimum equity, requirements for auditing or registration fee at the Brønnøysund Register Centre. Sole proprietorships do not have to have the two or three letter corresponding company type in the official company name.
The organization is registered with the Better Business Bureau as a sole proprietorship. NASM's CEO is Micheal Clark who joined NASM as a partner in 2000 and also serves as the physical therapist for the Phoenix Suns.
The company now is a Chinese sole proprietorship. (in Chinese) Hefei Rongshida Solar Energy Technology Co., Ltd. Founded in 2004, the company mainly produces Rongshida solar water heaters and other relevant appliances. Hefei Rongshida Water Industrial Equipment Co., Ltd.
At the end of her university studies, Saraha Georget Rabeharisoa returned to Madagascar to contribute to the development of the country. She began a teaching career then turned to sole-proprietorship by creating a transit and maritime consignment company.
51 After an unprofitable year of operation, Ransom ceded sole proprietorship to Goudy, and for the next nine years, took work as a bookkeeper. In 1911 he married Helen Ruhman, a piano teacher. They had one child, a daughter, Frances Rose.
However, this was not because corporations were not protected under the Fourteenth Amendment—rather, the Court's ruling was that the Fourteenth Amendment did not prohibit the type of regulation at issue, whether of a corporation or of sole proprietorship or partnership.
There are three main types of business entity in Brunei, namely sole proprietorship, partnership and company. A private company contains the term "Sendirian Berhad" or "Sdn. Bhd." as part of its name; for a public company "Berhad" or "Bhd." is used.
The Notable Names Database (NNDB) is an online database of biographical details of over 40,000 people. NNDB describes itself as an "intelligence aggregator" of noteworthy persons highlighting their interpersonal connections. It is run by Soylent Communications, a sole proprietorship that hosted the now defunct rotten.com.
In the United States, there are no formalities that must be followed to start a sole proprietorship or commence business as a sole proprietor. However, depending upon the business activity of the sole proprietorship, sole proprietors may require licenses and permits in order to conduct business. According to the Small Business Administration (SBA) a sole proprietor and their business are considered as one and the same; therefore, the business is not subjected to separate taxation and regarded as the direct income of the owner. Income, losses and expenses may be listed on a Schedule C, which is then transferred to the personal tax return of the owner.
Real estate transactions are limited to 35 participants to meet the legal requirements of many states for being closely held, and can be legally organized as a sole proprietorship transferring assets to a group living trust, limited liability company, limited liability partnership, general partnership or C corporation.
Elma was established in 1960 in Moenchaltorf as a sole proprietorship. In 1965 it expanded operations into Germany with the foundation of Elma Electronic AG in Munich. In 1970 the company relocated from Moenchaltorf to Wetzikon. In 1974 Elma became a wholly owned Subsidiary of Sulzer.
In the case of a sole proprietorship, an executive officer is the sole proprietor. In the case of a partnership, an executive officer is a managing partner, senior partner, or administrative partner. In the case of a limited liability company, executive officer is any member, manager, or officer.
The selection of a business type by a new sole proprietor is in many instances, motivated by appropriate business experience in a particular field, especially those pertaining to enterprises involving the marketing and selling of defined products and services. A crucial component of a sole proprietorship within a business plan is the provision of an inherent guideline, for actions that require implementing for a business to achieve growth. The business name and products are critical aspects in the founding of a sole proprietorship and once selected, should be protected. In the event of a determined brand name being legalized, information regarding trademark protection is available from the U.S. Patent and Trademark Office.
Chris Reeve Knives was founded as a sole proprietorship in January 1984, with Chris Reeve making custom knives in the single garage attached to the house in which Reeve was living in Durban, South Africa. In March 1989, Reeve and his partner Anne Reeve immigrated to the United States, and CRK commenced manufacturing in Boise, ID. In July 1993, Chris Reeve Knives, sole proprietorship, became Reeve Incorporated, doing business as Chris Reeve Knives. Reeve collaborated with Dick Barber of Crucible Materials Corporation to develop CPM S30V steel as a knifemaking steel in 2003. Chris Reeve Knives has collaborated with William Harsey Jr. on several fixed blade knife projects, and serves as the manufacturer of these knives.
Storer has been active in state branches of the Australia China Business Council and the Australian Republic Movement. A fluent speaker of Mandarin Chinese, Storer ran a sole proprietorship helping South Australian businesses with Asian trade and investment, having spent twenty years working in China, Hong Kong, and Vietnam from the early 1990s.
Sound Document is an independent record label based in Vancouver, British Columbia, Canada. The music label signs only Canadian bands with the label's current genre focus of dance-punk/indie rock. It was founded in 2004 by Dani Vachon and Doug Phillips. In 2006 the label became a sole proprietorship of Dani Vachon.
Valentinas Mazuronis was born in Molėtai. After graduating from high school in Utena in 1971, he studied in Lithuanian state institute of arts (now Vilnius Academy of Arts), attaining a degree in architecture in 1976. After the independence, Mazuronis worked as an architect between 1991 and 2004 under sole proprietorship "Valentino Mazuronio projektavimo biuras".
He concentrated on his sole proprietorship collieries, Guzdar Kajora Colliery located at Kajoragram in Burdwan district, which he had purchased in 1921. He also took several other coal mines on lease like East Sitalpur Colliery, East Bansdeopur Coal mines and others. There were at least 14 collieries under their management at a point of time.
Van Cortlandt's sugar house The sugar house on the northwest corner of the yard of Trinity Church in Manhattan was built by John Van Cortlandt and partner George Petterson around 1755; Van Cortlandt took sole proprietorship after their partnership was dissolved two years later. Used as a prison during the Revolutionary War, the building was torn down in 1852.
Morton is the founder and CEO of iYAGO Entertainment Group, an independently owned and operated multimedia production company. Morton created iYAGO Entertainment Group, "...to reflect both the conscious and unconscious soul of Black America." Morton has been in the entertainment industry for 20 years. Morton's sole proprietorship is responsible for releasing four feature-length documentary films since 2007.
In 1835, Currier started his own lithographic business as an eponymous sole proprietorship. He initially engaged in standard lithographic business of printing sheet music, letterheads, handbills, etc. However, he soon took his work in a new direction, creating pictures of current events. In late 1835, he issued a print illustrating a recent fire in New York.
In 1805, Khairi separated from the Pabra village and became its own entity. Although the main source of employment remains agriculture, there is a good number working in the service sector (teachers, doctors, engineers) and other private sector jobs. Some people run sole proprietorship businesses like grocery shops. The literacy rate is almost 80% in the village.
Krupp established the Generalregulativ as the firm's basic constitution. The company was a sole proprietorship, inherited by primogeniture, with strict control of workers. Krupp demanded a loyalty oath, required workers to obtain written permission from their foremen when they needed to use the toilet and issued proclamations telling his workers not to concern themselves with national politics.
The original brothers dissolved their partnership in 1904 and the founding Peter Kiewit would continue as a sole proprietorship. In 1912, two of his sons, Ralph and George Kiewit would join their father as partners in the firm. When the founding Peter Kiewit died in 1914, his son Ralph led the company. George and Ralph Kiewit would later leave the company.
Also, corporations can own shares in other corporations and receive corporate dividends 80% tax-free. There are no limits on the amount of losses a corporation may carry forward to subsequent tax years. A sole proprietorship, on the other hand, cannot claim a capital loss greater than $3,000 unless the owner has offsetting capital gains. A corporation is capable of continuing indefinitely.
In 1908 the sole proprietorship was converted into a stock corporation. In 1913, the first Ovomaltine production facility outside of Switzerland was built in Kings Langley (Great Britain). In 1927 the Swiss production site was moved from Bern to Neuenegg. In 1997, a new Ovomaltine production plant was opened in Neuenegg, which has been responsible for pan-European production since 2002.
NOW Comics was a comic book publisher founded in late 1985 by Tony C. Caputo as a sole-proprietorship. During the four years after its founding, NOW grew from a one-man operation to operating in 12 countries, and published almost 1,000 comic books. The company was headquartered in the Chicago Loop in Chicago, Illinois.Katz, William A. and Linda Sternberg Katz.
This company grew through a sequence of larger offices. In 1992, Larson gave up his sole proprietorship of the company to form a corporation called Larson Texts, Inc.Pennsylvania Corporations In the same year the company purchased Typographics, a small typesetting firm in Erie, Pennsylvania. Typographics came with a group of employees who were experienced in design, graphic arts, and composition.
Kosifler Group was established in 1945 and to date has participated in automotive, construction, insurance, and publishing sectors. A sole proprietorship from its founding until 1974, when the first steps towards incorporation were taken. Kosifler Group is today one of Turkey's most recognized corporations. In 1956 Kosifler Group partnered in the manufacturing of Turkey's first diesel engine factory, Pancar Motor.
In 1995 URW had to file for bankruptcy. After the bankruptcy Peter Rosenfeld founded URW++ on March 1st 1995\. On January 1st 1996 he transferred the sole proprietorship, together with Dr. Jürgen Willrodt, Jochen Lau and Svend Bang, into a GmbH. The years from 1995 to 2015 were characterized by establishing the company even more strongly on the international market as a font foundry.
DJ Fokis skills in Graffiti & Art developed more over time. The introduction to graphic design programs such as Adobe Systems Photoshop & Corel Photo-Paint he used the programs to make a living and support for college. After graduation DJ Fokis created a small sole-proprietorship Graphinheit Studios. The unique name was created by DJ Fokis himself combining the words Graphics and Fahrenheit which translates "Hot Graphics".
The Descanso, Alpine and Pacific Railway is a narrow gauge heritage railroad owned and being relocated by the Pacific Southwest Railway Museum in Campo, California. It was owned by Roy Athey and it opened in Alpine on May 1990. This little operation was a sole proprietorship and has one locomotive, a 1935 Brookville Equipment Corporation unit. The railroad had three stations; Shade, El Pozo and High Pass.
In 2007 Feely launched Chrysalis Editorial Services as a sole proprietorship offering manuscript critique, writing coaching, ghostwriting, book proposal advice and support, and agent/publisher support and services. She has ghostwritten three memoirs. Authors she has helped include Lee DiPietro, Marian Wernicke, Roger Marum, Anna Koczak, Jan Cigliano, Tobias Lanz, and Cynthia Tocci.Showplace of America: Cleveland's Euclid Avenue, 1850-1910, by Jan Cigliano, Foreword.
The British Council. In Bangladesh, sole proprietorship is the most common form of registration, often because it is the easiest type of business structure to start up especially for those with limited resources. Other common forms of legal structures include partnerships and societies. In Pakistan, social businesses can be structured as either for- profits or non-profits, and are most commonly structured as for profit organizations.
Madoff also ran a branch office in London that employed 28 people, separate from Madoff Securities. The company handled investments for his family of approximately £80 million. Two remote cameras installed in the London office permitted Madoff to monitor events from New York. After 41 years as a sole proprietorship, Madoff converted his firm into a limited liability company in 2001, with himself as the sole shareholder.
Additionally, there are certain advantages within certain life insurance policies that are excluded from estate and/or inheritance taxes. Additionally, investments in partnerships and Limited Liability Companies also have tax advantages. For individual owners of businesses, the LLC is taxed as a sole proprietorship. This means that the entity is not taxed, but the income earned by the entity is taxed to the owner.
Booth and Flinn (1876--1950) was one of the largest American general contracting companies of its era. It was established and headquartered in Pittsburgh, Pennsylvania, United States. The company was founded by William Flinn (1851--1924) as a sole proprietorship in 1876 and merged with a similar venture in 1881 directed by James J. Booth. The business later operated under the name of Booth and Flinn, Ltd.
Established in 1903, Walberg and Auge started as a drum manufacturing company and a musical instrument repair shop in Worcester Massachusetts. Originally named Taylor & Auge, Bernard Eric "Barney" Walberg bought a half-interest in the company which until then was a sole proprietorship of A.L. Auge. After Walberg joined Auge on Oct. 3, 1903, they began the manufacture of drums and other musical instruments.
Aiful was established in April 1967 by Yoshitaka Fukuda as a sole-proprietorship. In 1978, this small company was reformed in Kyoto as Marutaka, Inc. and opened its first four branches to expand its consumer-finance business. The company continued to grow over the next five years and it acquired three small companies in the same business segment and renamed itself Aiful in 1983.
The precursor to Odournet, Project Research Amsterdam, was founded in 1980 by Anton Philip "Ton" van Harreveld. The sole proprietorship sought to more efficiently characterize and abate odors in environmental settings. The first computerized olfactometer was developed by VanHarreveld's then unipersonal company Project Research Amsterdam. This company was incorporated as a limited, Project Research Amsterdam BV in 1989, adding environmental consultant Frans Vossen as co-founder.
The company was founded as a sole proprietorship in 1928 and reorganized as a stock company in December 1945. It began as a limousine operator and expanded to taxi service in 1940. NK operates the most popular taxi hailing mobile application in Japan, Japan Taxi. Toyota invested 500 million yen in the app in 2017, followed by a second 7.5 billion investment in 2018.
The architect was Samuel Hannaford, who had become famous a decade earlier as the designer of the grand Cincinnati Music Hall near downtown. In 1886, Hannaford was ending a period of sole proprietorship; just one year after the College Hill Town Hall was built, he began a partnership with two of his sons.Gordon, Stephen C., and Elisabeth H. Tuttle. '. National Park Service, 1978-12-11.
Happy Computers was formed in 1982 by Richard Adams under the name Happy Computing. At that time, the 810 Happy was hand wired on the internal side board. The name was changed to Happy Computers in 1983 when the company went from a sole proprietorship to a corporation. It stopped shipping these products in 1990, and since then many other Atari enthusiasts have reverse engineered and replicated the products.
In the mid-1920s, Walter Dorwin Teague (1883 to 1960) was one of a group of individuals interested in pioneering the design of products for manufacturers as a distinct occupation. The illustrator and typographer departed an advertising career at New York-based Calkins & Holden to establish Teague as a sole-proprietorship in 1926.The Grove Encyclopedia of Decorative Arts, Gordon Campbell 2006 ed., Oxford University Press; Volume 2, p 437.
Arkansas Early Learning was founded in Rogers, Arkansas on December 10, 2010 by Michael Patterson and Nelson Walter as a sole proprietorship. The two founders incorporated in Arkansas on May 16, 2011 and received IRS 501(c)(3) Public Charity designation status on December 5, 2011. Arkansas Early Learning receives three federal grants annually. The company was awarded its first federal Head Start grant on June 1, 2013.
The first owners were F. and D. vander Ween (1723), with Dominicus vander Ween taking over sole proprietorship in 1734. In 1748 ownership was acquired by Petrus Joannes Vereecken, who transferred it to Michiel de Goesin in 1749. From 1761 the publisher was Jan Meyer, succeeded by his widow and heirs in 1771, and then his son, Jan Meyer. In 1794 J. F. Vander Schueren acquired ownership from Jan Meyer's widow.
In Sri Lanka, businesses can be registered as Private Limited Company "(Pvt) Ltd", Public Limited Company "PLC" or under a sole proprietorship. Registering as Private Limited Company will be more secure, and have added benefits. Therefore, you and your company will act as two independent parties; ensuring that your business assets and liabilities will be separate. All companies are registered under the Companies Act, No. 7 of 2007.
Nels Pedersen (c.1885–?), the first postmaster 1916–19, ran a general store 1914–27 as a sole proprietorship or in partnership as Johnston & Pedersen.Prince George Citizen: 8 Oct 1920, 18 Jan 1921, 30 Oct 1924 & 17 Jul 1941 Thomas B. (1877–1952) & Betty Fae (c.1885–1945) Wall were storeowners,Prince George Citizen, 14 Feb 1922Prince George Leader, 8 Mar 1923 and she was postmaster 1919–25.
Trodat Trotec Group was founded in Vienna, Austria, in 1912, with the founding of the sole proprietorship of Franz Just & Söhne. In 1951, the company relocated to the American occupation zone in Upper Austria, subsequently completing the first exports to Switzerland, Denmark, the Netherlands and Germany. The company's current name is derived from a product designation. During 1947 and 1948, the first plastic date stamp with the Trodat name was produced.
The company was founded in 1918 by Frederick Caldwell (F.C.) Tucker, Sr. In the early years, Tucker, Sr. operated the business as a sole proprietorship, working in commercial and industrial real estate. In 1947, Tucker's son, Fred C. "Bud" Tucker, Jr., joined the company. The elder Tucker died in 1958 and Tucker, Jr. purchased the company with three other businessmen: John A. Wallace, Robert E. Houk, and Edward Joseph Boleman.
Wang founded Wang Laboratories in June 1951 as a sole proprietorship. The first years were lean and Wang raised $50,000 working capital by selling one third of the company to a machine tools manufacturer Warner & Swasey Company. In 1955, when the core memory patent was issued, Wang sold it to IBM for $500,000 and incorporated Wang Laboratories with Ge-Yao Chu, a schoolmate. The company grew slowly and in 1964 sales reached $1,000,000.
On December the 1st of 1923, the merchant Adolf Häfele, together with Hermann Funk, founded the business "Products of the hardware and tool industry" in Aulendorf. Four years later this became a sole proprietorship with Häfele as sole owner. A few months later, the company moved to Nagold, which was then the centre of Württemberg furniture production. At that time Häfele had three employees, customers were mainly carpentries in the surrounding area.
The company grew rapidly, soon rivaling established electronics firms in the east. On August 3, 1952, Litton split off the glass lathe products, which became the sole proprietorship Litton Engineering Laboratories on May 1, 1953. On November 4, 1953, he sold the vacuum tube manufacturing portion of the company to Electro Dynamics Corporation, which had been founded by Charles Bates "Tex" Thornton. In 1954, Electro Dynamics bought the rights to the name Litton Industries.
Following Mr. Muhlenberg's retirement in 1977, the Firm became the sole proprietorship of Lawrence A. Greene, Jr, (who had, at that time, been a partner of the firm for 25 years) until January 1, 1980 when the present corporation, Muhlenberg Greene Architects, Ltd., was established. The original principals/stockholders were Lawrence (Larry) A. Greene, Howard Quaintance, and James (Jim) E. Dockey. In 1983, Dennis W. Rex was added as a principal/stockholder of the Firm.
The University also participates in Changjiang Scholars Program, 100 Talents Program and Recruitment Program of Global Experts. Since the ninth five-year plan, HAU has been awarded 182 prizes, 13 of them were the national prizes, 169 were ministerial or provincial level prizes. In recent years, the University has undertaken over 145 research projects at national level and 918 projects at provincial level. In 2007, the university has 16 enterprises of sole proprietorship or proprietorship.
"Web Site of the Week", The Dallas Morning News Having originally begun as an informal group, the Ontario Consultants on Religious Tolerance were registered as a sole proprietorship in 1996, one year after the website had first been made available online. In addition to his writings on the website, Robinson has also contributed a chapter on "Satanic Ritual Abuse" to The Encyclopedia of Cults, Sects, and New Religions (2001), edited by James R. Lewis.
Benoît Laliberté was born in Mont-Saint-Hilaire, Québec, Canada. He started his own business called Jitec in 1986 at the age of fourteen, building computer systems in his basement for friends and family. He dropped out of high school to work full-time on JITEC. After working at JITEC for several years as sole proprietorship, he incorporated the company in 1992 and began to sell computers, software and related components in Canada.
American Craig Ramsell reportedly came up with the idea for his Boomwhackers in 1994 while at home recovering from radiation therapy. While cutting cardboard tubes into shorter lengths for recycling he happened to notice the different pitches resulting from the different lengths and decided to investigate their creative potential. He experimented with various plastics before settling on plastic mailing tubes. He and his partner, wife Monnie Ramsell, formed DrumSpirit as a sole proprietorship to market the tubes.
Under the United States Internal Revenue Code, the type of income is defined by its character. Ordinary income is usually characterized as income other than long-term capital gains. Ordinary income can consist of income from wages, salaries, tips, commissions, bonuses, and other types of compensation from employment, interest, dividends, or net income from a sole proprietorship, partnership or LLC. Rents and royalties, after certain deductions, depreciation or depletion allowances, and gambling winnings are also treated as ordinary income.
Technical Services & General Contracting, a sole proprietorship of Mr. Awad Bin Quraya was established. In a short period of time the establishment was registered with Saudi Aramco as a Mechanical Contractor. The earliest projects were pipeline contracts and required a number of heavy equipment that had to be rented. Therefore Mr. Awad decided to purchase various types of equipment needed for the projects, simultaneously hiring qualified personnel and using the profits earned from projects for equipment purchase.
Norstedt's other identity was the far more vulgar E. Hitler.Stefan Johansson's interview with Meduza, Okej 22/1984 In this guise he generally recorded more dubious material from pure ridiculous recordings like "E.Hitler skiter" (a recording of himself move the bowels) to sexually explicit material. The E.Hitler recordings were only available through tapes, that customers had order by mail directly from his small sole proprietorship (during his lifetime, some of these tapes appear to have become copied to CDs posthumously).
An independent business is a business that is free from outside control. It usually means a privately owned establishment, as opposed to a public limited company, the latter of which is owned by investment shares traded in the stock market. In many cases, independent businesses are sole proprietorship companies. These businesses are often local small businesses that may be recruited for membership in an Independent Business Alliance, or participate in a Local First or Buy Local campaign.
The conflicts of an individual lawyer are imputed to all attorneys who “are associated with that lawyer in rendering legal services to others through a law partnership, professional corporation, sole proprietorship, or similar association.”Restatement §123 (1). This imputation of conflicts can lead to difficulties when attorneys from one law firm leave and join another firm. The issue then arises whether the conflicts of the itinerant lawyer's former firm are imputed to his or her new firm.
Every asset of the business is owned by the proprietor and all debts of the business are the proprietor's. It is a "sole" proprietorship in contrast with partnerships (which have at least two owners). A sole proprietor may use a trade name or business name other than their or its legal name. They may have to legally trademark their business name if it differs from their own legal name, the process varying depending upon country of residence.
Norsk Air was a Norwegian airline based at Sandefjord Airport, Torp. At its height from the mid-1980s and onwards it operated scheduled flights to Stavanger, Bergen, Trondheim and Copenhagen, and for shorter periods also other Norwegian and international destinations. The airline had 156 employees and 150,000 annual passengers in 1989. The company was established as a sole proprietorship by Øyvind Skaunfelt as Vestfoldfly in 1961, after purchasing Thor Solberg's aviation school at Tønsberg Airport, Jarlsberg.
The company was founded in 1996 as a company by the clarinet maker Werner Schwenk and the clarinet maker and clarinetist Jochen Seggelke,BDB-Musiklotsen, Jochen Seggelke as clarinetist and clarinet maker based in Tübingen and Bamberg. In 1998, the two production facilities were merged in Bamberg. In 2002, the company moved there larger premises. The co- shareholder Werner Schwenk retired from the company in 2013, which has since been continued by Jochen Seggelke as a sole proprietorship.
In 2010, ISC began managing the registration of every business, not-for-profit organization, co-operative, credit union, sole proprietorship and business partnership in Saskatchewan. This happened after the Corporations Branch transferred to ISC from the Ministry of Justice. The branch was renamed the Corporate Registry after joining ISC.www.isc.ca/CorporateRegistry Organizations that want to operate as a business entity in Saskatchewan must be registered in the Corporate Registry to maintain legal status and carry on normal business operations.
Business revenue is money income from activities that is ordinary for a particular corporation, company, partnership, or sole-proprietorship. For some businesses, such as manufacturing or grocery, most revenue is from the sale of goods. Service businesses such as law firms and barber shops receive most of their revenue from rendering services. Lending businesses such as car rentals and banks receive most of their revenue from fees and interest generated by lending assets to other organizations or individuals.
The sole proprietorship Ferdinand Rüesch, Gauger (scales factory and machine workshop) was founded in 1923 by Ferdinand Rüesch-Baur. The first label printing press was produced in 1925. The company moved into the export business in the mid-1950s, before launching a world first in 1960 with the introduction of the segment die-cutting unit. Having built up a workforce of some 220 employees by 1974, the company was transformed into a joint stock company and now operated under the name Gallus Ferd.
On 18 May 2009, Behring Breivik created a sole proprietorship called Breivik Geofarm, a company established under the fictitious purpose of cultivating vegetables, melons, roots and tubers. The real purpose was to gain access to chemicals and materials, especially fertiliser that could be used for the production of explosives without arousing suspicion. The place of business was given as Åmot in Hedmark. On 4 May 2011, Breivik purchased of fertilizer through Geofarm at Felleskjøpet, of ammonium nitrate and of calcium ammonium nitrate.
Citybikes was founded by Roger Noehren as a sole proprietorship in 1986, in the current Repair Shop building. He hired Tim Calvert in August 1989 to transform Citybikes into a worker owned cooperative (w/o RN), which came into being in January 1990. Business continued to grow, and in 1995, Citybikes expanded to the Annex building (instigated by RN, who returned in 1994). At this time, Citybikes began to sell a higher volume of used bikes, and also to carry new bikes.
Gunther founded Performance Dynamics Company as a sole proprietorship, registered in California in 1994, to provide consulting and educational services for the management of high performance computer systems with an emphasis on performance analysis and enterprise-wide capacity planning. He went on to release and develop his own open-source performance modeling software called "PDQ (Pretty Damn Quick)" around 1998. That software also accompanied his first textbook on performance analysis entitled The Practical Performance Analyst. Several other books have followed since then.
Several types of conventional corporations exist in the United States. Generically, any business entity that is recognized as distinct from the people who own it (i.e., is not a sole proprietorship or a partnership) is a corporation. This generic label includes entities that are known by such legal labels as ‘association’, ‘organization’ and ‘limited liability company’, as well as corporations proper. Only a company that has been formally incorporated according to the laws of a particular state is called ‘corporation’.
It is the responsibility of the owner to ensure all due income taxes and self- employment contributions are paid. A permitted exception to the sole proprietor (single owner) stipulation is made by the Internal Revenue Service (IRS) permitting the spouse of a sole proprietor to work for the business. They are not classified as partners in the enterprise, or an independent contractor, enabling the business to retain its sole proprietorship status and not be required to submit a partnership income tax return.
YHI International Limited () is an automotive, industrial automotive and industrial products distributor company based and headquartered in Singapore. It is also a name in alloy wheel manufacturing as an original design manufacturer (ODM) through "Advanti Racing" brand. The company founded and started in 1948 as sole proprietorship, by founder, the late Mr. Tay Chin Kiat. Today, YHI has subsidiaries and associated companies located in Singapore, Malaysia, Thailand, Vietnam, China, Hong Kong, Taiwan, USA, Japan, Canada, Australia, New Zealand, the UAE and Italy.
In early 1889, the year Katoomba became a municipality, Spring established The Katoomba Times which ran under his sole proprietorship until September 1890 when George P. C. Spring (Jun.) and John Albert Southwood took over. Under a revamped banner the paper continued publication until 1894 when Spring and Southwood moved to South Australia. In October 1890 the paper relocated from its original office in Main Street “to more central premises, near The Carrington, and opposite the railway station”. It circulated between Hartley and Springwood.
China State Railway Group Company, Ltd., doing business as China Railway or CR, is a state-owned sole proprietorship enterprise that undertakes railway passenger and cargo transportation services in the People's Republic of China and is a state-owned industrial enterprise established under the "Law of the People's Republic of China on All-Ownership Industrial Enterprises." The Ministry of Finance acts on behalf of the State Council to perform the duties of shareholders. It used to be part of the now defunct Ministry of Railways.
INFO=64 began as a newsletter published by its founder, Benn Dunnington, operating out of a spare bedroom in his home. After a few issues, the entrepreneurial spirit struck and he decided to expand it into a full-fledged magazine. The first few issues of the magazine were published by Dunnington operating as a sole proprietorship in the state of Washington. After a few issues, he moved the company to Iowa, eventually incorporating as Info Publications, Inc.. This, in turn, became a limited partnership, (Info Publications Ltd), which published the magazine until its demise.
In ski mountaineering her club affiliation is Fjällframfart in Swedish events. Nilsson has trained as a cook, a wilderness and adventure guide and as masseur. For a living she has run a small company registered in 2015 as a sole proprietorship called Running soul - Ida Nilsson, that according to the Facebook site with the same name offered "massage, sports massage, yoga classes, workshops and training camps for runners". As of 2018 Nilsson lives in Måndalen in the Rauma municipality in the Norwegian county Møre og Romsdal, and makes a living from skyrunning and ski mountaineering.
In business, the executive officers are the top officers of a corporation, the chief executive officer (CEO) being the best-known type. The definition varies; for instance, the California Corporate Disclosure Act defines "executive officers" as the five most highly compensated officers not also sitting on the board of directors. In many insurance policies, executive officer means, in the case of a corporation, any chairman, chief executive officer, chief financial officer, chief operating officer, president, or general counsel. In the case of a sole proprietorship, an executive officer is the sole proprietor.
It can thus combine the advantages of a partnership with those of the limited liability of a corporation. A dormant partnership (stille Gesellschaft) comes into existence when a person makes a contribution to an existing enterprise (company, partnership, sole proprietorship) and shares in the latter's profits. The dormant partner has no liability for the debts of the enterprise; in case of insolvency of the enterprise he is a creditor with the portion of his contribution not consumed by losses. Strictly speaking, the dormant partnership is nothing more than an 'undisclosed participation'.
In 1984, Childress moved to Kempton, Illinois, and established a publishing company named Adventures Unlimited Press,World is a stage for David, Adventurer's exploits rival Indiana Jones', anon. staff, Daily Mirror of Sydney, Australia, December 11, 1985 which is a sole proprietorship. His company published his own works and then those of other authors, presenting fringe-scientific theories regarding ancient civilizations, cryptozoology, and little-known technologies. In 1992, Childress founded the World Explorers Club, which occasionally runs tours to places he writes about, and publishes a magazine called World Explorer.
Mr. Gateman (portrayed by John Carradine) is the undertaker in charge of the Gateman, Goodbury, and Graves funeral home (while the name indicates three owners, the company appears to be a sole proprietorship) where Herman works. Mr. Gateman is one of the few "ordinary" humans not taken aback by the Munsters' appearance and habits (Mr. Gateman seems to be human in form but not in substance, like the characters of the competitor Addams Family). On two occasions, Mr. Gateman fires Herman, the first of which occurring when Herman asks for a raise.
The matter has also been studied extensively by leading independent academic researchers at the Stanford Law Review, University of Kentucky and University of Cambridge among many others. Collectively these independent studies shattered many of the myths about professional fund governance and consistently supported the professional firm model over the proprietor model. Currently there is no independent research that supports the proprietorship model. In the Stanford Law Review, the authors argue “we know of no other service provided for corporations that is obligated by law to be performed by a sole proprietorship, and for good reason.
While he started practicing law as a profession, he shifted focus on education. He founded and became the president of Visayan Institute in 1919. On October 1, 1921, he transformed the management of the school from sole proprietorship to a non- stock corporation and invited friends as its incorporators such as Pantaleon E. Del Rosario, Manuel C. Briones, Eugenio S. del Rosario, and his brother Paulino. Renamed as the University of the Visayas in 1948, it was the first university in Cebu and the biggest school in Central Visayas in his time.
Initially, the firm made markets (quoted bid and ask prices) via the National Quotation Bureau's Pink Sheets. In order to compete with firms that were members of the New York Stock Exchange trading on the stock exchange's floor, his firm began using innovative computer information technology to disseminate its quotes. After a trial run, the technology that the firm helped to develop became the NASDAQ. After 41 years as a sole proprietorship, the Madoff firm incorporated in 2001 as a limited liability company with Madoff as the sole shareholder.
Booking Holdings and Expedia Group, both online travel agencies, are the largest travel agencies on the list of top earning travel companies. Travel agencies can be multinational companies, referred to as "multiples" in the United Kingdom. They can also be medium-sized organizations, referred to as "miniples" in the United Kingdom, or can be independent, small companies. They can be structured as a limited liability company, a sole proprietorship, or can be set up as a host, franchising, or consortium structure, such as in the case of CWT.
August 1974, begins working at The Music House, a small sole proprietorship and retail music store near his home owned by Dan Molinari. There he meets jazz guitarist and luthier Alan Simcoe. DeRenzo is influenced by both Molinari and Simcoe to study jazz. At the store he reads his first copy of Downbeat Magazine. Following his graduation from Mission Viejo High School and Silverado continuation school on February 9, 1976, DeRenzo attends Saddleback College to study jazz music in the Thursday night Big Band under the direction of Bill Kirk.
NOW Comics started in late 1985 as a sole- proprietorship, with the first publications shipping in May 1986. It became Caputo Publishing, Inc. in 1987. In a four-year period, CPI grew from a one- man operation with annual sales of $110,000, to an international multimillion- dollar corporation, with close to 100 full-time employees and freelancers, and the #3 position in comic book market share.Internal Correspondence (Capital City Distribution, May 1990): chart shows NOW with #3 market share (about 3%) after Marvel Comics (45%) and DC Comics (25%).
C J George, founder and CEO of the company set up M/s C.J George and Co. in 1987 with Ranajit Kanjilal as partner. However, a formal partnership was formed in 1988 after Kanjilal acquired membership in the Cochin Stock Exchange. The firm was then renamed as Geojit and Co. The name 'Geojit' was coined by conjoining the first and last three words in the names of the partners who set up the organization - C J George and Ranajit Kanjilal. In 1992, Kanjilal, left the organization and Geojit became sole proprietorship.
Kurt Engelstad and former President Norm Ream both figured prominently in the "rebuilding" years of the 1990s to 2004. Ream was instrumental in the 13th's purchase of 51 percent ownership in M Kennedy Construction, Inc. (MKC). MKC had been founded in 1979 as a sole proprietorship company and was incorporated in 1992. With The 13th's purchase of 51 percent ownership, MLK became a majority-owned subsidiary of the 13th, making it a "minority and economically disadvantaged business enterprise[s]" under the Small Business Administration's (SBA) 8(a) program.
The practice specializes in treating difficult cases through tertiary care and destination medicine. It is home to the top-ten ranked Mayo Clinic Alix School of Medicine in addition to many of the highest regarded residency education programs in the United States. It spends over $660 million a year on research and has more than 3,000 full-time research personnel. William Worrall Mayo settled his family in Rochester in 1864 and opened a sole proprietorship medical practice that evolved under his sons, Will and Charlie Mayo, along with practice partners Drs.
JAC Liner started in April 1987 as a sole proprietorship operating two second hand buses along Alabang - Fairview route. The owner's family backyard lot was then became the company's repair shop and head office. When the company were assisted by a Bus Installment Purchase Program (BIPP) in 1988, it gave their way purchase 26 brand new buses and was granted to have additional franchises along EDSA. They later expand their operations to the Southern Tagalog, where it immediately established itself as one of the largest bus company in the country.
The owner carries the financial responsibility for all debts and/or losses suffered by the business, to the extent of using personal or other assets to discharge any outstanding liabilities. The owner is exclusively liable for all business activities conducted by the sole proprietorship and accordingly, entitled to full control and all earnings associated with it. The general aspect according to the general business law is that this type of business owner does not embody a “legal entity” Furthermore, any attempted and unreliable distinctions of the business do not change the classification under this title.
The setting-up process of a sole proprietorship to comply with local laws and regulations, is obtainable from the Small Business Development Center (SBDC), using their locator facility. A sole proprietor must be prepared to devote their time, utilizing business methods towards establishing a sound and appropriate foundation. Doing so may contribute to increased turnover, profits, minimize taxes, and avoid other potential adversities. Sole owners are engaged in many varieties of industry and commerce and a comprehensive list of the primary categories, is found in the North American Industry Classification System (NAICS).
Since its inception in 1989, Unitrends Software Corporation has been at the forefront of backup and crash-recovery technology. The first with a software solution for system crashes, the company today provides a set of tools to help manage and protect data while providing data availability. Unitrends originated from a sole proprietorship called Medflex, which was founded in 1985 by Steve W. SchwartzBloomberg: Steve Schwartz to help fund medical missions. The first product, CTAR (Compressing Tape Archiver), was originally developed to handle the backup problems Schwartz encountered in his own medical office.
In 1910 the business became a sole proprietorship owned by brother Eric Möller under the name Möller & Co. Routes traveled were mainly the China coast, Eastern Russia, Japan, Philippines and Indonesia. In 1946 Möller took over management of both Alpha South African SS Co. and the Lancashire Shipping Co. In 1953 the company abandoned the China coast trade and transferred its operations from Shanghai to Hong Kong. Subsidiary companies included Grosvenor Shipping Co. (London), Red Anchor Line (Hong Kong) and Hong Kong and Redfern Shipping Co. (Bermuda). Shipping operations were discontinued in 1981.
The Nevada Short Line Railway (Silver Belt Railroad) was a , narrow gauge railroad that ran east from Oreana (also known as Nenzel) to the silver mining area of Rochester, Nevada. The railway terminated near, but did not connect with, the Southern Pacific Railroad (SP) in Oreana due to the Nevada Short Line being gauge and the SP being a standard gauge mainline. The railway intended to eventually transition to standard gauge, but this never happened. The railroad started in 1913 as a sole proprietorship and was incorporated on April 24, 1914.
In 2002, Grasshorse began as a sole proprietorship with Jennings working on shows including Craig McCracken’s The Powerpuff Girls for Cartoon Network, Warner Bros.' Johnny Test, Genndy Tartakovsky’s Star Wars: Clone Wars and Megas XLR. Jennings pioneered 2D 3D hybrid animation techniques on The Powerpuff Girls; he was one of the first to mash the aesthetics of 2D animation with 3D animation in broadcast television. In 2007, the studio was relocated to Iowa by siblings Kathy Buxton and Steve Jennings and expanded with the goal of competing with international studios in quality and budget.
Chapter 11 of the United States Bankruptcy Code (Title 11 of the United States Code) permits reorganization under the bankruptcy laws of the United States. Such reorganization, known as "Chapter 11 bankruptcy", is available to every business, whether organized as a corporation, partnership or sole proprietorship, and to individuals, although it is most prominently used by corporate entities. In contrast, Chapter 7 governs the process of a liquidation bankruptcy, though liquidation may also occur under Chapter 11; while Chapter 13 provides a reorganization process for the majority of private individuals.
J. R. Booth continued to run his business empire well into his nineties. Only in 1921 did he convert it from a sole proprietorship into a corporation (known as J.R. Booth Limited). He died in 1925 at the age of 98 after being ill for several months and was survived by his sons Jackson, John Frederick, daughter Helen Gertrude Fleck and several grandchildren and great grandchildren. In 1943, J.R. Booth Limited, with the exception of its lumber division, was sold to George Weston Limited to become part of the E. B. Eddy Company.
Eidinger initially worked for Rabinowitz Media Strategies following graduation, where he was later fired for his involvement in protest against the IMF, to which some of his employer's clients happened to be tied. In 2000, he founded Mintwood Media Collective, which managed publicity for Dr. Bronner's Soap; Mintwood was retained by Dr. Bronner's in 2001, when the Drug Enforcement Administration was attempting to prevent the importation of hemp, used in Bronner's soap. Mintwood Media closed in 2013 and was reformed as Mintwood Strategies, a sole proprietorship of Eidinger. That year, Movement Media took over publicity duties for Dr. Bronner's.
The NCBA is a division of CollClubSports which operates as a for-profit LLC with a sole proprietorship in the name of Greg "Sandy" Sanderson as President. Many club-sport governing bodies operate as non-profit groups in order to return the most benefit to member teams. League dues for the NCBA are $1,700 per season per team. The two types of institutions that field club teams are schools that can't sponsor NCAA varsity baseball (often due to Title IX restrictions) and schools that do have a varsity team, but also have enough demand to field a second team.
In 1987, he was the head of a photographic exhibition on Somali history, which roughly translates as "Somalis should be cognizant of the history of Somalia". Part of the photographs were taken in Ras Aseyr to Ras Kiyanboni, northeastern coastal areas flanking the Indian Ocean. In addition, Hassan was the creator and sole proprietorship of the Golol Art Gallery, He collected and preserved more than thirty years worth of Somali history. These valuable audio-visual records included the historical lives of the founding fathers of Somalia (the Somali Youth League), as well as the history of Somali arts and crafts.
While pursuing a part-time LLB in Delhi, George began working as an analyst with Batliwala and Karani Securities (B&K; Securities). Later George dropped out from his LLM course and moved to Cochin to join B&K; Securities' Cochin office. George's founding partner, Mr. Ranajit Kanjilal, was then a client of B&K.; Together, in 1987, they set up the firm Geojit & Co, by combining the names of both partners ("Geo" from George and "Jit" from Renajit) Mr. Kanjilal retired from the firm in 1991 selling his shares to Mr. George, thereby bringing Geojit under his sole proprietorship.
Soon after his return to Portland, Corbett, dissolved the partnership with the McLaren brothers,Dissolving McLaren partnership (HWC archives, OHS) on June 17, 1854, and his business became a sole proprietorship as H.W. Corbett & Co. He also bought the freehold of the store. As an individualist, Corbett from then on controlled his business as single proprietorship from 1854–1871, rather than as a partnership, which was the norm for other Portland merchants at the time. It enabled Corbett to pour his profits back into his business each year.Arthur L. Throckmorton, Oregon Argonauts: Merchant Adventurers on the Western Frontier. Oregon Historical Society, 1961 p.
Tax accounting in the United States concentrates on the preparation, analysis and presentation of tax payments and tax returns. The U.S. tax system requires the use of specialised accounting principles for tax purposes which can differ from the generally accepted accounting principles (GAAP) for financial reporting. U.S. tax law covers four basic forms of business ownership: sole proprietorship, partnership, corporation, and limited liability company. Corporate and personal income are taxed at different rates, both varying according to income levels and including varying marginal rates (taxed on each additional dollar of income) and average rates (set as a percentage of overall income).
1 (New York: Aspen Publishers, 2004), 5–15 — 5–16. Their use puts everybody on constructive notice that they are dealing with an entity whose liability is limited: one can only collect from whatever assets the entity still controls when one obtains a judgment against it. Some jurisdictions do not allow the use of the word "company" alone to denote corporate status, since the word "company" may refer to a partnership or some other form of collective ownership (in the United States it can be used by a sole proprietorship but this is not generally the case elsewhere).
A sole proprietorship, also known as the sole trader, individual entrepreneurship or proprietorship, is a type of enterprise that is owned and run by one person and in which there is no legal distinction between the owner and the business entity. A sole trader does not necessarily work 'alone'—it is possible for the sole trader to employ other people.The Accountancy Partnership, Can a sole trader have employees? published 10 March 2012, accessed 22 September 2018 The sole trader receives all profits (subject to taxation specific to the business) and has unlimited responsibility for all losses and debts.
These private investors can provide loans, credit lines, leasing facilities for equipment, or other forms of capital, to sole proprietorship that have exhausted alternative financial resources. It is also possible for these owners to obtain financing by way of business partners or others, with cash to invest. Financial partners are frequently “silent” and although they do not participate in any business related decisions, they generally receive a percentage of the profits, generated by the business. To assist sole proprietors, there are business grants available from the Federal Government or private organizations, providing certain criteria are met.
Lawrence Holland began developing games in 1983, beginning with Spike's Peak, then Super Zaxxon and Project Space Station, with publisher HESWare. He went independent in 1985 and contracted with Lucasfilm Games to do the Apple II and Commodore 64 versions of naval simulations PHM Pegasus and its sequel, Strike Fleet for publication by Electronic Arts. From this point, Holland proposed the design for Battlehawks 1942 and hired his own team while working closely with Lucasfilm Games. That small sole proprietorship was the precursor to Totally Games which was incorporated in 1993 as Peregrine Software and renamed Totally Games in 1994.
As early as his first Kodak designs, Teague had accumulated a team of expert associates. By 1938, Teague's office grew to 55 employees, including architects, engineers, 3D artists and industrial designers. Teague had also signed his first design retainer contract with Polaroid, culminating in the development of the Land Camera, the first camera able to develop its own prints, introduced in 1948. In 1945, when Teague's growing studio of designers, architects and technicians was supplemented with an engineering division, Teague changed his company structure from a sole proprietorship to a partnership, allowing senior staff to be partners in Walter Dorwin Teague Associates.
The limit of 25% applies to wages, not (adjusted) net profit. In the above example, where an employee earns $40,000 and the employer contributes 25% of that, $10,000, the employee has received $50,000 total, of which 20% goes to the SEP-IRA. When a business is a sole proprietorship, the employee/owner both pays themselves wages and may also make a SEP contribution, which is limited to 25% of wages, namely, profits minus SEP contribution. For a particular contribution rate CR, the reduced rate is CR/(1+CR); for a 25% contribution rate, this yields a 20% reduced rate, as in the above.
Vodien Internet Solutions was founded in 2002, and was then registered as a sole proprietorship under the business name of Vodien Studios. Alvin Poh and John Jervis Lee, the founders of Vodien, started the company off providing graphic design, web design and web development services. Vodien Studios legacy logo, used 2002–2005 From 2005 to 2007, Vodien underwent a company restructuring that saw the removal of several business functions and services. In August 2005, Vodien Studios renamed itself Vodien Internet Solutions to signify the change in its core business, and to differentiate itself from its previous entity.
In the upcoming months, Vodien started purchasing infrastructure and equipment, and began to specialise in the web hosting services area. On July 30, 2009, the Accounting and Corporate Regulatory Authority of Singapore approved the incorporation of Vodien Internet Solutions Pte Ltd, a registered private limited company that retained the name of the sole proprietorship. In 2017, Vodien Internet Solutions and all related companies and businesses were acquired for $29.67 million by Dreamscape Networks. In May 2018, Vodien acquired Webvisions, the shared hosting division of ICONZ-Webvisions (iWV), making it responsible for over 35,000 companies and 210,000 users.
In May 1984, Alex Allen Carwile, doing business as Radio Station WPID, reached an agreement to sell this station to David Brent Morrison and Jimmy Wayne Kennedy, jointly doing business as Piedmont Communications Company. The deal was approved by the FCC on June 15, 1984, and the transaction was consummated the next day. In November 1993, Piedmont Communications Company agreed to transfer the broadcast license for WPID to Piedmont Radio Company, a sole proprietorship owned by Jimmy Wayne Kennedy. The deal was approved by the Federal Communications Commission (FCC) on December 27, 1993, and the transaction was consummated on January 1, 1994.
Upon the filing of a bankruptcy case, generally all of the debtor's property becomes property of a bankruptcy estate. A bankruptcy estate is defined broadly in the Bankruptcy Code to includes all of the debtor's rights to property. The use of exemptions is generally only in personal bankruptcy case and not in business cases, such as those filed under chapter 7 and chapter 11, filed by an entity, except by business operated as a sole proprietorship. Bankruptcy exemptions that apply in Florida are generally set forth in several locations, including the Bankruptcy Code, Federal Statutes, Florida Constitution, Florida Statutes, and Florida common law.
This 33-page document revealed that from the companies and consortiums linked to the Odebrecht Group, transfers had been made to Westfield Capital, the sole proprietorship of Kuczynski, for $1,893,841, that is, one million more than what was known up to the moment. The leak of this report, which is presumed to have been made by the Lava Jato Commission chaired by Rosa Bartra, would have been intended to further dent the credibility of the President of the Republic, although it added little to what was already known. But the deadly blow to Kuczynski came a few days later.
But this argument did not convince its opponents either, since being a sole proprietorship, there was no way that it would have remained alien to the management of it. Faced with the refusal of the president to resign, several of the opposition caucuses of the Congress then proposed to submit their position to the vacancy. The Frente Amplio filed a motion to request the vacancy to be debated in the plenary session of the Congress. The congresspersons of Popular Force, Apra and Alianza para el Progreso joined the request and thus exceeded the 26 signatures needed to proceed with the process.
William MacDonald, SimCraft's co-founder The history of SimCraft begins in 1997, with William MacDonald; a recently retired engineer from Eastman Kodak and flight simulation enthusiast who established a sole proprietorship and began a retirement project. Unable to find an affordable motion platform for flight simulation, Mr. MacDonald undertook the building of his own system using components available at almost any hardware store. The result of this effort, which took over half a year, was a 3DOF full motion simulator named "SimCraft" - with full roll, pitch, and yaw axes. This first complete system was a different approach to motion simulation.
Retrieved 17 March 2015. After his education at St Mary's School, Ipswich, and Brisbane Grammar School, he commenced work at his father's newspaper, The Toowoomba Chronicle and before long he was promoted to business manager. As his father's political interests gained momentum, Henry became the backbone of The Chronicle and in 1900 the business went from being a sole proprietorship to W. H. Groom & Sons with Henry now a director. When his father died in August 1901, Henry became managing director and remained in that position until the Grooms sold their interest in the business to the Dunn family in 1922.
Edward and his brother Thomas both retired in 1853, handing the firm over to their sons and to Richard Williams, changing the firm name to Faile, Williams, & Co. The business was eventually taken over by Charles V, as a sole proprietorship, located at 130 Water Street. The business ran into financial troubles starting in 1879, when it made a large purchase of tea stocks at the peak of the market. On November 25, 1882, the business failed due to losses from falling tea prices and fluctuations in the money market. At the time, the business had about $344,000 (equivalent to $ million in ) in liabilities.
In 1943, by a special order from Hitler, the company reverted to a sole-proprietorship, with Gustav and Bertha's eldest son Alfried Krupp von Bohlen und Halbach (1907–67) as proprietor. After Germany's defeat, Gustav was senile and incapable of standing trial, and the Nuremberg Military Tribunal convicted Alfried as a war criminal in the Krupp Trial for "plunder" and for his company's use of slave labor. It sentenced him to 12 years in prison and ordered him to sell 75% of his holdings. In 1951, as the Cold War developed and no buyer came forward, the U.S. occupation authorities released him, and in 1953 he resumed control of the firm.
Banisheds development began in August 2011 by Luke Hodorowicz as Shining Rock Software, a sole proprietorship. In a September 2013 interview, Hodorowicz said the video game series Anno was a big inspiration, which influenced his decision not to include combat in the initial release. PC Gamer interviewed Hodorowicz in December 2013, where he noted that he hoped to release the game by January 2014. Hodorowicz stated he had put over 5500 hours into the development of the game, and hoped to eventually add support for Linux and OS X. On January 9, 2014, it was announced the game would be released for Microsoft Windows on February 18, 2014.
Shortly after his move to Waterloo, the young engineer decided on a change of career, and became a banker. Within a decade he founded his own private banking firm. Several years later, on the admission of a new partner, the sole proprietorship of Leavitt's bank necessitated a change of name to Leavitt & Lusch. Subsequently, on the addition of another partner, the bank became known as Leavitt, Johnson & Lusch. On the retirement of partner A. T. Lusch, the business became known as Leavitt & Johnson Bank, under which name the firm operated from 1876 to 1898, when the firm was reorganized as Leavitt & Johnson National Bank, with a capital stock of $100,000.
By 1842 George A. Leavitt, having graduated from Andover's Phillips Academy and worked for a time for the booksellers Robinson & Franklin, joined his father's publishing house. On his father Jonathan's death a decade later in 1851, Leavitt took over the firm and operated for year as a sole proprietorship, when he took on as partner his Andover classmate John K. Allen. The firm renamed itself Leavitt & Allen and eventually settled at 379 Broadway in Lower Manhattan. In 1856, Leavitt took the suggestion of his father-in-law James E. Cooley, one of New York's largest auctioneers, to open a trade book sale auction house.
Hendricks, 65 Sidney Garfield & Associates had been a sole proprietorship, but in 1948, it was reorganized into a partnership, Permanente Medical Group.Hendricks, 185 During this period, a substantial amount of growth came from union members; the unions saw Kaiser Permanente care as more affordable and comprehensive than what was available at the time from private physicians under the fee-for-service system. For example, Fortune magazine had reported in 1944 that 90% of the U.S. population could not afford fee-for- service healthcare. Kaiser Permanente membership soared to 154,000 in 1950, 283,000 in 1952, 470,000 in 1954, 556,000 in 1956, and 618,000 in 1958.
A fruit standA fruit stand is a primarily open-air business venue that sells seasonal fruit and many fruit products from local growers. It might also sell vegetables and various processed items derived from fruit. The fruit stand is a small business structure that is primarily run as an independent sole proprietorship, with very few franchises or branches of larger fruit stand conglomerates, though many large food industry businesses have developed from fruit stand businesses. The fruit stand has been a neighborhood hub for many generations and is one of the few enterprises that is important to every culture and readily available on every continent.
Status and structure firmographics can refer to the relation of one organization to another, or it can refer to the legal status of an organization. For instance, individual establishments (also known as firms by the above definition) may be categorized as being independent businesses, part of a larger parent company, or the headquarters of a parent company. Similarly, firms may be categorized as being a stand-alone entity, a franchisee of a franchising organization, a subsidiary of a larger organization, or the outlet of a larger organization. Alternatively, firms may be categorized as being a sole proprietorship, limited liability corporation, limited liability partnership, private corporation, or public shareholder- owned corporation.
Jimi Wong graduated from Singapore Polytechnic with a Diploma in Electrical Engineering. According to Asiaweek, Jimi Wong started out in the industry by working for others, but as the conventional lighting industry became saturated and the emergency lighting industry grew to be a “potentially lucrative market”, Jimi Wong eventually ventured out on his own. Maxspid was founded by Jimi Wong as a sole proprietorship in 1978. The business became more lucrative in 1982, when it became compulsory for all local commercial and industrial buildings to install emergency lighting. Wong’s eldest son, James Wong, eventually joined his father’s company and is now a general manager in Maxspid.
Investment clubs are generally formed as general partnerships, but could also be formed as limited liability companies, limited liability partnerships, corporations, or sole proprietorship that transfer real estate assets to a group living trust (similar to a family trust). While an investment club could incorporate, the double tax treatment on corporate distributions makes the corporate structure less desirable than a partnership except in the case when a C Corporation pays out qualified dividends after deducting allowable expenses. Typically, a general partnership does not generate any tax liability on its own; instead, any tax liability is passed through to members each year. However, income taxes are generally much higher than taxes on qualified dividends.
Upon returning to Denmark, Tietgen founded a wholesale business, C.F. Tietgen & Co, at Copenhagen’s Amagertorv in 1855, later relocating to Gammeltorv Market. Despite of the impressing office locations, the business was a modest sole proprietorship, dealing primarily as an agent between business-connections in Manchester and Copenhagen. In 1857, after his involvement as curator in a bankruptcy had demonstrated a remarkable eye for economy and strategic thinking, he was invited to join the management of Privatbanken which under him developed into Denmark's first investment bank. In the span of four decades as head of Privatbanken, Tietgen created and consolidated a large number of companies, and gained control of major companies in several industrial sectors.
In 1952, the first employees joined the company and in the same year he founded Dr. W. Ingold GmbH in Frankfurt, Germany (converted into Dr. W. Ingold KG in 1960). In 1954, he converted the Zurich sole proprietorship into a stock corporation, Dr. W. Ingold AGInterview in Swiss Chem 6 (1984) Nr. 8a, 68-76 "Dr. W. Ingold AG, CH-8903 Urdorf-Zürich – pH-Messtechnik 3x10 Jahre Ingold, Qualität feiert Jubiläum". In the early 1950s, the invention of the single-rod measuring cell, a combination of measurement and reference electrode in one construction unit, marked a decisive step towards becoming one of the world's leading companies in the field of pH measurement15.3.
In his twenties, Henry Sy became a store manager working for an American business involved in the local shoe industry in the Philippines; he opened his first sole-proprietorship store in Quiapo, Manila in 1948. He opened at least three shoe stores in the Carriedo area which was then known for its heavy pedestrian traffic. His decision to sell shoes was due to the losses his family experienced in World War II thinking that everyone would need shoes following the aftermath of the war. He sold surplus G.I. boots and saved finances before he established ShoeMart in 1958, his own small shoe store in Quiapo, that marked the beginning of SM Prime.
In financial accounting, a balance sheet or statement of financial position or statement of financial condition is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity. Assets, liabilities and ownership equity are listed as of a specific date, such as the end of its financial year. A balance sheet is often described as a "snapshot of a company's financial condition". Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business' calendar year.
In British English and in the Commonwealth countries, the term company is more widely used to describe the same sort of entity while the word corporation encompasses all incorporated entities. In American English, the word company can include entities such as partnerships that would not be referred to as companies in British English as they are not a separate legal entity. Late in the 19th century, a new form of the company having the limited liability protections of a corporation, and the more favorable tax treatment of either a sole proprietorship or partnership was developed. While not a corporation, this new type of entity became very attractive as an alternative for corporations not needing to issue stock.
Prior to their departure from Metal Blade Records, Dawn of Ashes released the EP Farewell to the Flesh, a release that saw a return of DoA's early electronic elements. Shortly following the release saw Othuum and Volkar Kael leave the band over creative differences. There was no rancour in the split, with Othuum and Volker confirming this. Bathory's response saw the confirmation of Rayne staying on as a band member whilst simultaneously announcing a return to sole proprietorship over Dawn of Ashes' future creative direction. Dawn of Ashes also took the time to record another music video for the track "Fuck Like You’re in Hell" - again demonstrating Kristof Bathory's creative and horrifying vision and once more executed by Bahemoth.
Given the repeated response of Kuczynski that only respond in writing, Bartra made the disclosure of payments that the Odebrecht company had made between 2005 and 2006 to the consulting companies Westfield Capital and First Capital, linked to President Kuczynski, then Minister of State. It should be noted, however, that none of these payments were bribes, but that they were all legal; What was questioned was the fact that Kuczynski received them through his sole proprietorship (Westfield Capital) as a Minister of State, something constitutionally forbidden. Pushed by the revelations, Kuczynski agreed to have received a consulting payment for the H2 Olmos project, from the same Brazilian company. This only increased political tension due to its supposed contradictions.
The terms "business trust", "Massachusetts trust", and "unincorporated business organization" are not used in the Internal Revenue Code. (The terms "business trust" and "Massachusetts trust" are used in other Federal laws to clarify that they are to be treated as corporations under those laws.) The regulations require that trusts operating a trade or business be treated as a corporation, partnership, or sole proprietorship, if the grantor (also known as a "settlor" or "trustor"), beneficiary, or fiduciary (also known as a "trustee") materially participates in the operations or daily management of the business. If the grantor maintains control of the trust, then grantor trust rules will apply. Otherwise, the trust would be treated as a simple or complex trust, depending on the trust instrument.
During his tenure in this role, Babiš introduced controversial policies such as electronic registration of sales, known as EET, proposed reverse charging of value-added tax, and VAT control statement for companies. His critics claimed he was tightening regulations on small and medium-sized enterprises and sole proprietorship while turning a blind eye to big corporations, to the benefit of his own Agrofert holding. During this time he stated many times that he would like to be the next Prime Minister if ANO 2011 led the government. In May 2015, after the government's decision to extend reduced taxation of biofuels (a segment of the fuel market controlled significantly by companies in the Agrofert portfolio), the opposition initiated a vote of no confidence against the cabinet.
It was founded by J.R. Grove and J. Benson Oder; the latter had previously served in the Confederate army under Stonewall Jackson. Oder assumed sole proprietorship of the paper in 1873 and continued his role as editor until the paper was sold and renamed in 1913, even while being elected to Maryland's House of Delegates in 1877. After the newspaper's publishing company failed in 1913, Peter L. Livengood bought its printing plant and subscription list and commenced publishing that September under the new name The Frostburg Spirit, which was considered the successor to the Mining Journal. Livengood announced in 1915 that he had sold the Spirit to Lawrence Hitchens, with J. Benson Oder returning as editor, and that the publication would resume its former name of Frostburg Mining Journal.
Between the years of 1926 and 1927 a large percentage of the qianzhuang of Hankou shifted their structures of ownership, nominally these qianzhuang held an unlimited liability, but many of them evolved from sole-proprietorship to partnerships. This change in model could be explained by several events such as the 1926 Northern Expedition by the Kuomintang, their purging of Communists, the Kuomintang occupation of Hankou in 1927, and the Nanchang Uprising in Jiangxi, as well as the Autumn Harvest Uprising in Hunan by the communists. These events all lead to the Hankou qianzhuang to form more alliances, the business model created from this situation was known as the "armpit partnership". The "armpit partnership" was designed as a way to avoid head-counting trade censuses by the local authorities.
Founded in late 1994 as a sole proprietorship and incorporated in 2002, Bleeding Art Industries (BAI) originally focused on theatrical design work, with Founder Leo Wieser working as a contractor, designing costumes, sets, and lighting for theatre and performing arts companies across Canada, and touring worldwide with puppeteer Ronnie Burkett. After working for a local pyrotechnics company, where he designed and implemented pyro displays, Wieser began doing mechanical special effects for films. BAI has since specialized primarily in special effects including pyrotechnics and other atmospheric effects, and has expanded over the years into providing creature and character effects, themed exhibits, custom props, and sculptures. The company also has a sales and rentals division, selling film production supplies, special effects make-up, and selling and renting special effects equipment.
"I am here to tell you: I am not going to abdicate to my honor or my values or my responsibilities as president of all Peruvians," he said in a message to the nation. In his defense, he assured that he had no relationship with the company. First Capital, which was the exclusive property of Sepúlveda, and that only one of the payments mentioned had to do with him, the one dated in 2012, when he was no longer Minister of State; and that regarding Westfield Capital, although he recognized that it was his sole proprietorship, he affirmed that he was never under his direction and administration while he was Minister of State, and that the contracts dated at that time had been signed by Sepúlveda, his partner.
"I am here to tell you: I am not going to abdicate my honor or my values or my responsibilities as president of all Peruvians," he said at the outset. In his defense, he claimed to have no relationship with the company First Capital, which was the sole property of Sepúlveda, and that only one of the payments mentioned had to do with him, the one dated in 2012, when he was no longer Minister of State. As for Westfield Capital, although he acknowledged that it was his sole proprietorship, he affirmed that he was never under his direction and administration while he was Minister of State, and that the contracts dated at that time had been signed by Sepúlveda, his partner. He also noted that all payments to his company were legal, and that they were duly registered, billed and banked.
Totally Games was a video game developer located in Marin County, California. Their titles included the X-wing series of games based on the Star Wars universe, a series of PC-based World War II flight combat simulations (Battlehawks 1942, Their Finest Hour: The Battle of Britain, and Secret Weapons of the Luftwaffe) and Bridge Commander based on the Star Trek universe. They created Secret Weapons over Normandy in 2003 for the PS2, Xbox and PC. They broadened their scope to create products for the PSP and the Wii (Alien Syndrome) and an interconnected theme park/internet experience, Buzz Lightyear Astroblasters, commemorating the 50th anniversary of Disneyland. The company was originally founded in 1985 as a sole proprietorship, incorporated in 1993 as Peregrine Software and soon thereafter renamed Totally Games by Lawrence Holland, a Cornell University graduate.
Corporations exist in part to shield the personal assets of shareholders from personal liability for the debts or actions of a corporation. Unlike a general partnership or sole proprietorship in which the owner could be held responsible for all the debts of the company, a corporation traditionally limited the personal liability of the shareholders. Piercing the corporate veil typically is most effective with smaller privately held business entities (close corporations) in which the corporation has a small number of shareholders, limited assets, and recognition of separateness of the corporation from its shareholders would promote fraud or an inequitable result. There is no record of a successful piercing of the corporate veil for a publicly traded corporation because of the large number of shareholders and the extensive mandatory filings entailed in qualifying for listing on an exchange.
E. Power Biggs' The Art of the Organ and Helmut Walcha's of J.S. Bach's music on the Schnitger organ in Cappel, he became an apprentice under the two leading American tracker action pipe organ builders, Fritz Noack (1964–1966) and Charles Fisk (1966–1967) and then served as a journeyman (Geselle) with the Rudolph von Beckerath firm in Hamburg in 1967–68 to complete his training, especially in making reed pipes. While in Hamburg, Brombaugh used every opportunity to study the many historic organs in northwest Germany and the adjacent Netherlands. In June 1968, he established his own firm, John Brombaugh & Co., in the farmlands west of Germantown, Ohio, his hometown; this sole proprietorship eventually became a partnership including George Taylor, John Boody, Herman Greunke, and others. In 1977, the partnership dissolved in a friendly way when Brombaugh moved his firm to Eugene, Oregon under the new name, John Brombaugh & Associates, Inc.
Incunabula is the name of a quality small press based in Seattle, Washington, United States. The company is under the sole proprietorship of Ron Drummond, who serves as publisher, editor, and production manager. The company's distinctive logo, consisting of a photograph of pieces of type arranged in two vertical columns that spell out the company name, was designed by Nick Gregoric from an idea by Drummond. Though the press is often mistakenly referred to as "Incunabula Press", the correct name in fact consists of just the single word. Incunabula was originally active during the years 1992-1996, during which time it published three books and one broadside: They Fly at Çiron by Samuel R. Delany (July 1993); Antiquities: Seven Stories by John Crowley (October 1993), short-listed for the 1994 World Fantasy Award for Best Collection; "Solutions to Everything" by Michael Ventura (10 September 1994); and Atlantis: Three Tales by Samuel R. Delany (July 1995).
As the leading authority for the improvement of corporate governance in Malaysia, the commission also handles monitoring and enforcement activities to ensure compliance with business registration and corporate legislation. In 2003, the SSM began a review of the Companies Act 1965, with the aim of simplifying the process of incorporation in Malaysia and reducing businesses' costs of compliance with Malaysian corporate law. This law was eventually replaced by Companies Act 2016, which carries some major changes such as only one director is needed to register the company as a Company Limited by Shares instead of two, heavier penalties on directors who do not comply with the Act, and Annual General Meeting (AGM) is no longer mandatory to be held by private companies. Business owners can choose to incorporate their business as a Sole Proprietorship or Partnership, incorporate their company as a Company Limited by Shares, a Company Limited by Guarantee or a Company Unlimited, or incorporate a Limited Liability Partnership.
He then moved back to his mother's home to, according to him, save money. The first set of psychiatrists who evaluated him said in their report his mental health deteriorated at this stage and he went into a state of withdrawal and isolation. His declared assets in 2007 were about . (using a July 2011 conversion rate), according to Norwegian tax authority figures. He claims that by 2008 he had about () and nine credit cards giving him access to €26,000 in credit. In May 2009, he founded a farming company under the name "Breivik Geofarm", described as a farming sole proprietorship set up to cultivate vegetables, melons, roots, and tubers. In 2010, he visited Prague in an attempt to buy illegal weapons. He was unable to obtain a weapon there and decided to get weapons through legal channels in Norway instead. He bought one semi-automatic 9 mm Glock 34 pistol legally by demonstrating his membership in a pistol club in the police application for a gun license, and the semi-automatic Ruger Mini-14 rifle by possessing a hunting license.
Although the common perception is that self-employment is concentrated in a few service sector industries, like sales people and insurance agents, research by the Small Business Administration has shown that self-employment occurs across a wide segment of the U.S. economy.Table 4-2, Page 36, of Home Based Business: The Hidden Economy by the U.S. Small Business Administration Furthermore, industries that are not commonly associated as a natural fit for self-employment, such as manufacturing, have in fact been shown to have a large proportion of self- employed individuals and home-based businesses.Self employment by industry – Chart compiling SBA data In the United States, any person is considered self- employed for tax purposes if that person is running a business as a sole proprietorship, independent contractor, as a member of a partnership, or as a member of a limited liability company that does not elect to be treated as a corporation. In addition to income taxes, these individuals must pay Social Security and Medicare taxes in the form of a SECA (Self-Employment Contributions Act) tax.
The first Takashimaya store was opened in Kyoto in 1831 as a sole proprietorship owned by Shinshichi Iida, a merchant from present-day Fukui Prefecture. The original store in Kyoto was only 3.6 square meters in area and specialized in selling gofuku (formal kimono). A second Kyoto store opened in 1893, followed by a Tokyo store in 1897 and an Osaka store in 1898. Takashimaya was incorporated as a gomei kaisha (unlimited liability company) in 1909 and converted to a kabushiki kaisha (stock company) in 1919. Takashimaya began an export business in 1876, following the Meiji Restoration, and established an in-house trading unit in 1887. By 1903 Takashimaya had offices in Paris and London and an export office in Yokohama. The trading unit was spun off as a new stock company, , in 1913. Takashimaya- Iida later merged with the trading company Marubeni. The chain saw a major expansion in the early 1930s. In 1931 it opened a "10, 20 and 50 sen store" in Osaka, a predecessor of today's 100 yen store.
The Hankou archival evidences from the local sources indicate that their official dissolution been the result of political changes rather than from their inability to serve modern businesses or any form of resistance against ruling orders. During the 1990s the term qianzhuang would experience a revival in Mainland China, in this context qianzhuang refer to informal finance companies which operate within the boundaries of illegality and legality. Like the earlier qianzhuang, the ones that emerged during the late 20th and early 21st centuries tended to be privately owned businesses, they have structures of partnership or sole-proprietorship, with assumingly unlimited liability, they also tend to be operated solely by privately financed credit, they egregiously rely on their owners’ social circles, are barely protected by the Chinese state or any of its laws, and are often accused of being loan-sharks or fronts for money-laundering operations. The re-emergence of qianzhuang can help explain why the Chinese tend to offer resistance to the deregulation of its monetary system.
In that case, the Author, Anthony Johnson sold software as a sole proprietor and incorporated his company in 2003 as Storix, Inc. The court upheld a jury decision that Johnson transferred the copyright to the corporation upon its formation based on an annual report he wrote and signed stating that he had transferred “all assets” from his sole proprietorship. The jury rejected Johnson's claim he intended only to transfer the license to sell the software, and further decided that Johnson became a work for hire upon forming the corporation, thereby also forfeiting all rights to his derivative works. This is the first case in which a document, not itself a contract or agreement and containing no reference to the copyrights, was considered a “note or memorandum” of copyright transfer, and the first time a sole owner of a company was designated a work for hire for copyright ownership purposes. This serves as a lesson that a “writing” required by the Copyright Act need not necessarily be “clear”, but may contain ambiguous language which can be interpreted by course of dealing by third parties to the alleged transaction.
He became a partner in Hart's business in 1858 and assumed sole proprietorship of the firm upon Hart's death in 1877, eventually renaming it to Theodore L. De Vinne & Co. in 1883. While still a partner of Hart's, De Vinne managed to steer the business from job printing to the more lucrative and prestigious book and periodical trade, mostly thanks to his excellence in printing wood engravings. De Vinne's commercial success and high repute derived in large measure from the collaboration with his main client in this market segment, The Century Company, for whom he printed the popular St. Nicholas Magazine and The Century Magazine, as well as many books, such as George Kennan's influential Siberia and The Exile System, as well as large multi-volume works such as The Century Dictionary and John Nicolay and John Hay's authoritative biography of Abraham Lincoln. In 1886, with his business greatly expanded and seeking to increase its printing capacity, he moved the company to the De Vinne Press Building on Lafayette Place, a model plant designed by himself in collaboration with the architects Babb, Cook & Willard.
The roots of Uzel Group reach back to 1864 when the Uzel family began making and selling phaetons in the city of Rousse in Bulgaria, which was then part of the Ottoman Empire. Ibrahim Uzel, became the founder and the first Chairman of the Uzel Group in 1937 when he set up a sole proprietorship in Bursa, a city in northwestern Turkey and began making leaf springs for motor vehicles. In 1961, production of the company's first agricultural tractors began. The Company built its first diesel engine in 1964. In 1997, 15% of the shares of a subsidiary of the Group, Uzel Makina, were listed both in Istanbul and London Stock Exchanges in an IPO coordinated by Morgan Stanley. In 2005, Uzel relocated its headquarters to Amsterdam in the Netherlands and acquired Gebrüder Holder GmbH, one of Europe's oldest tractor makers. Argentum, the venture capital arm of Uzel, acquired the Century 21 master franchise license from Realogy for Germany, Croatia, Slovakia, Slovenia, Bosnia and Herzegovina, Serbia, Montenegro, Azerbaijan and Hungary in 2006. By 2006, the Group had expanded its products and operations to over 75 countries and operating in a few different industries and embarked on so a major reorganisation.

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