## Prospectus
A prospectus is a legal document issued by a public company inviting public subscriptions for shares or debentures, containing detailed disclosures on company objectives, financials, risks, management, and capital structure per SEBI (ICDR) Regulations and Companies Act Section 26 [ from previous]. It ensures investor protection through mandatory information like material contracts, litigation, and promoter details; shelf/deemed prospectuses apply for follow-on offers [ from previous]
## Introduction
Companies maintain books of accounts to record financial transactions accurately, ensuring transparency, compliance with laws like the Companies Act 2013, and providing a true and fair view of business operations for stakeholders, auditors, and regulators. These records form the basis for preparing financial statements, tax filings, and decision-making, with mandatory retention for at least eight years from the relevant financial year.[1][2][5]
## Books of Accounts to be Kept by
## Right Issue -A right issue allows a company to raise capital by offering existing shareholders the opportunity to purchase additional shares at a discounted price, proportional to their current holdings, typically to fund expansion or debt reduction. Shareholders receive rights entitlements, which they can exercise by paying for new shares within a limited period, renounce by selling them on the market, or let expire. This maintains proportional ownership and prevents dilution for participating
A primeira etapa na análise de qualquer transmissão de ativos comerciais é determinar se estamos perante um trespasse. O estabelecimento comercial não possui uma definição legal expressa, mas é entendido doutrinariamente como um conjunto de coisas corpóreas e incorpóreas devidamente organizado para a prática do comércio. O trespasse configura a transmissão definitiva da propriedade deste estabelecimento por negócio inter vivos.
Para que a qualificação como trespasse opere, e para
Lecture 13: This lecture analyzes policy frameworks by determining "Who should do what?" among four key actors: Families/Individuals (best at knowing needs/devotion; limited by resources), Communities (best at local devotion/coordination; limited by scale), Governments (best at coercion and large-scale coordination; limited by borders), and International Organizations (best at cross-boundary issues; limited by enforcement power). Mainstream economists argue that governments should intervene specifically
...For M20 & Fe415:
τc max = 1.4 N/mm² (from IS:456 Table 73)
σ = 2.76 (used in moment capacity formula)
Cy/Cx = 6/4 = 1.5, which is < 2 → two-way slab panel
Using IS 456 empirical formula:
Ld=MF×BF\frac{L}{d} = \text{MF} \times \text{BF}dL=MF×BF
Basic factor (BF) = 26
Modification factor (MF) = 1.3
d=LMF×BF=60001.3×26=177.51 mm≈180 mmd = \frac{...
Natural Language Processing (NLP)
1. Definition: Natural Language Processing (NLP) is a branch of Artificial Intelligence (AI) that enables computers to understand, interpret, and produce human language in a way that is meaningful and useful. Its goal is to bridge the gap between human communication and machine understanding.
2. Key Challenges:
• Ambiguity: Language is rarely precise.
o Lexical Ambiguity: A single word can have multiple meanings (e.g., "bank" can mean a river side or a financial...
🇯🇵 Japan – Ageing Population
Status: "Super-aged" society; $28.7\%$ aged $65+$ (Highest proportion globally).
Cause: TFR $\approx \mathbf{1.42}$ (below $2.1$ replacement) and high life expectancy.
Impacts: Labor shortages (economic strain), high spending on healthcare/pensions, rural depopulation.
Response: Pro-natalist policies (financial incentives), raising retirement age, promoting elderly workforce participation.
🇳🇬 Nigeria –