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In keeping with its hybrid nature, a limited partnership borrows some of its aspects from the corporation and some from the general partnership In summary, each general partner has unlimited joint and several liability for the debts and obligations of the limited partnership after exhaustion of the partnership s assets In this respect, the rules are identical to those governing the partners in a general partnership Limited partners are treated as stockholders in a corporation They have risked their investment, but their personal assets are exempt from the creditors of the partnership As you might expect, however, things aren t quite as simple as they may initially appear.

In limited partnerships, it is rather common for limited partners to make their investments in the form of a cash down payment and a promissory note for the rest, partly for reasons of cash f low and partly for purposes of tax planning This arrangement is much less common in corporations because many corporate statutes do not permit it and because the tax advantages associated with this arrangement are generally not available in the corporate form Should the limited partnership s business fail, limited partners will be expected, despite limited liability, to honor their commitments to make future contributions to capital In addition, it is fundamental to the status of limited partners that they have acquired limited liability in exchange for foregoing virtually all management authority over the business.

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The hiring of new employees or the purchasing of new equipment may be delayed until the price of borrowing the funds is reduced If there is too much industrial and business shrinkage, unemployment numbers will likely rise and recession may follow The flip side of the equation is that cheap money encourages borrowing When rates are very low, companies rush to get extra cash for anticipated needs and expansion If growth is too strong, the labor market may.

The corollary to that rule is that a limited partner who excessively involves her- or himself in management may forfeit limited liability and be treated, for the purposes of creditors, as a general partner, with unlimited personal liability Mitigating this somewhat harsh rule, the Revised Uniform Limited Partnership Act increased the categories of activities in which a limited partner may participate without crossing the line Furthermore, and perhaps more fundamentally, in states that have adopted the Revised Act, the transgressing limited partner is now only personally liable to those creditors who were aware of the limited partner s activities and detrimentally relied upon his or her apparent status as a general partner..

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(b) The asset should be kept off the balance sheet and the lease income should go to the income statement. (c) The asset should be shown in the balance sheet according to its nature and the lease income should go to reserves. (d) The asset should be shown in the balance sheet according to its nature with the lease income going to the income statement. Answer: (d)

Figure 2.9 Fluoroscopic images showing the relationship between RAO and LAO views. In the left column, a catheter is placed at the free wall of the right atrium (arrow) and in the right column the catheter has been rotated and directed toward the interatrial septum (arrow). In the RAO views, the relationship between the catheter tip and the free wall (dotted line) is similar since the RAO image provides very little information on whether a catheter is located at the septum or free wall. Differentiating between right atrial free-wall and septal positions can be easily determined in the LAO projection. RAO: Right anterior oblique; LAO: Left anterior oblique

Description lists the attribute sets whose attributes should be added to the copied element, if the current node is an element

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(1995) Effects of different weight training exercise/rest intervals on strength, power, and high intensity exercise endurance Journal of Strength and Conditioning Research 9, 216 221 Roetert, EP, Crespo, M & Reid, MM (2003) How to become a model ITF Coaching and Sports Science Review 31, 12 Rose, DJ & Christina, RW (2006) A Multilevel Approach to the Study of Motor Control and Learning Pearson Benjamin Cummings, San Francisco, CA Rothwell, JC (1994) Control of Human Voluntary Movement Chapman and Hall, London Rushall, BS (1990) A tool for measuring stress tolerance in elite athletes Journal of Applied Sport Psychology 2, 51 66 Santana, JC (2001) Machines versus free weights Strength and Conditioning Journal 23, 67 68 Saxton, JM, Clarkson, PM, James, R, Miles, M, Westerfer, M, Clark, S, et al.

Customer seeks to maintain low dependence by trading with a large number of competing suppliers within the limits permitted by need to keep down transaction costs Supplier seeks to maintain low dependence by trading with a large number of customers within limits set by scale economies and transaction costs

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