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Encyclopedia results for Consolidation (business)

Consolidation (business)





Encyclopedia results for Consolidation (business)

  1. Consolidation (business)

    Other uses Amalgamation disambiguation Refimprove date May 2008 accounting Consolidation or amalgamation is the act of merging many things into one. In business , it often refers to the mergers and acquisitions of many smaller companies into much larger ones. In the context of financial accounting , consolidation refers to the aggregation of financial statements of a group company as consolidated financial statement s. The taxation term of consolidation refers to the treatment of a group of companies and other entities as one entity for tax purposes. Under the Halsbury s Laws of England , amalgamation is defined as a blending together of two or more undertakings into one undertaking, the shareholders of each blending company, becoming, substantially, the shareholders of the blended undertakings. There may be amalgamations, either by transfer of two or more undertakings to a new company, or to the transfer of one or more companies to an existing company . Thus, the two concepts are, substantially, the same. However, the term amalgamation is more common when the organizations being merged are private schools or regiments. Types of business amalgamations There are three forms of business combinations Statutory Merger a business combination that results in the liquidation of the acquired company s assets and the survival of the purchasing company. Statutory Consolidation a business ... a business combination in which the purchasing company acquires the majority, more than 50 , of the Common ... disclosures in the notes of the financial statements when business combinations occur. Such disclosures .... Each company keeps separate books. However, at the end of the year, a consolidation working paper ... entity See also Multicol Arrangements between railroads Associate company Business valuation Consolidated ... and acquisitions Tax consolidation Multicol end References references Category Generally Accepted Accounting Principles de Konsolidierung es Consolidaci n de estados financieros fr Consolidation ...   more details



  1. Consolidation

    Wiktionary Consolidation may refer to Consolidation business , the mergers or acquisitions of many smaller companies into much larger ones Consolidation soil , a geological process whereby a soil decreases in volume Consolidation media , consolidation of United States media into a few companies Pulmonary consolidation , a clinical term for solidification into a firm dense mass Championship consolidation , the act of combining two separate championships into a single title Data consolidation , the consolidation of data from multiple sources into a centralized system Democratic consolidation , the process by which a new democracy matures Memory consolidation , the process by which recent memories are crystallised into long term memory School consolidation , the process of combining two or more small schools into one larger institution Server consolidation, where multiple servers are consolidated using platform virtualization Debt consolidation , the process of combining two or more loans into one big loan Federal student loan consolidation , allows students to consolidate student loans into one single debt Consolidation, a popular name of a steam locomotive type, with 2 8 0 wheel, built first in 1864 Land consolidation , the process that consolidates small fragmented parcels of land into larger contiguous plots Power consolidation, a common phrase of a dictator consolidating political power. See also Consolidated city county , a consolidation of city and county governments used by some United States cities Travel consolidators , a consolidation of travel services in one package or at one single point of access Likud , a conservative Israeli political party whose name is Hebrew for Consolidation disambig cs Konsolidace de Consolidation fr Consolidation kk nl Consolidatie pl Konsolidacja pt Consolida o kaa Konsolidatsiya ru uk ...   more details



  1. Jacksonville Consolidation

    The Jacksonville Consolidation was the Consolidated city county city county consolidation of the governments of the Jacksonville, Florida City of Jacksonville and Duval County, Florida Duval County , Florida .... The aforementioned prominent business and civic leaders signed a 45 word petition to the Duval legislative ... Florida Times Union Oct 3, 2006 Consolidation A quiet revolution ref It stated blockquote We, the undersigned ... an enabling act calling for the citizens of Duval County to vote on the consolidation of government ... and chief administrative officer following consolidation. ref http jacksonville.bizjournals.com jacksonville stories 2000 12 18 daily7.html Jacksonville Business Journal December 18, 2000 Chamber remembers Lex Hester ref Claude Yates was among the 50 business and civic leaders invited to participate ..., after 15 months of effort and three months ahead of schedule, the LGSC submitted a consolidation proposal ..., which successfully disseminated information about the advantages of consolidation to voters who had consistently defeated consolidation referendums since 1935. ref name KEEP Lower taxes, increased ... significant individuals that supported consolidation included Earl M. Johnson , a lawyer, served ... so in 60 years. ref name HELP She supported the consolidation as more efficient. W.E. Ted Grissett ... president under consolidation. Mary L. Singleton was a teacher and restaurant owner who was elected to the old City Council in 1967 with Sallye B. Mathis. Singleton was initially opposed to consolidation ... at age 54 in 1980. Gert H.W. Schmidt was a German born immigrant and Jacksonville business executive ... 337721060.shtml Florida Times Union September 28, 2008 These people helped consolidation come together by Jessie Lynne Kerr ref Results Duval county voters approved the consolidation referendum 54,493 .... A lawsuit was filed by a few elected officials contesting consolidation because their term in office ... Historical Society Consolidation Category Government of Jacksonville, Florida Category History ...   more details



  1. Consolidation Acts

    Multiple issues wikify October 2010 orphan February 2009 update October 2010 CONSOLIDATION ACTS To consolidate Latin consolidare, from con , together, and solidus, firm is to press compactly together, put on a firm basis, and especially bring together into one strong whole. The practice of legislating for small portions of a subject only at a time, which is characteristic of the English parliament, produces as a necessary consequence great confusion in the statute law. The acts relating to any subject of importance or difficulty will be found to be scattered over many years, and through the operation of clauses partially repealing or amending former acts, the final sense of the legislature becomes enveloped in unintelligible or contradictory expressions. Where opportunity offers, the law thus expressed in many statutes is sometimes recast in a single statute, called a Consolidation Act. Among such are acts dealing with the customs, stamps and stamp duties, public health, weights and measures, sheriffs, coroners, county courts, housing, municipal corporations, libraries, trustees, copyhold, diseases of animals, merchant shipping, friendly societies, &c. These observations apply to the public general acts of the legislature. On the other hand, in settling private acts, such as those relating to railway and canal enterprise, the legislature always inserted certain clauses founded on reasons of public policy applicable to the business in question. To avoid the necessity of constantly re enacting the same principles in private acts, their common clauses were embodied in separate statutes, and their provisions are ordered to be incorporated in any private act of the description mentioned therein. Such are the Lands Clauses Acts, the Companies Clauses Acts and the Railways Clauses Acts . References 1911 Category Law ...   more details



  1. Consolidation Act

    Distinguish2 a Consolidation bill Unreferenced stub auto yes date December 2009 The Consolidation Act was an act of the parliament of Great Britain passed in 1749 to reorganize the Royal Navy . See also Act of Parliament Destination Tables UK law stub Category Royal Navy ...   more details



  1. Democratic consolidation

    Democratic consolidation is the process by which a new democracy matures, in a way that means it is unlikely to revert to authoritarianism without an external shock. The notion is contested because it is not clear that there is anything substantive that happens to new democracies which secures their continuation beyond those factors that simply make it more likely that they continue as democracies. Unconsolidated democracies suffer from formalized but intermittent elections and clientelism . ref name odonnell1996 O Donnell 1996 Illusions about Consolidation ref Consolidation theories Institutionalization Some scholars think that the process by which a democracy becomes consolidated involves the creation and improvement of secondary institutions of the democracy. Linz and Stepan s thesis, for example, is that democracy is consolidated by the presence of the institutions supporting and surrounding elections for example the rule of law . ref Linz and Consolidated Democracies ref Informal rules O Donnell believes that the institutionalization of electoral rules is not the most interesting feature of democratic consolidation. His approach is to compare the formal institutional rules for example the constitution with the informal practices of actors. Consolidation on this view is when the actors in a system follow have informally institutionalised the formal rules of the democratic institution. Civic culture Almond and Verba are the originators of this theory. It locates the consolidation of democracy with the values and attitudes which emerge with, and work to sustain, participatory democratic institutions relate to the manner in which people within a polity view their relationships with others vis a vis their own interests. Putnam believes that political capital needs to be accrued to consolidate a democracy. Fukuyama claims that the key to consolidation is political culture. References reflist Category Democracy pl Konsolidacja politologia ...   more details



  1. Land consolidation

    Multiple issues refimprove February 2010 globalize February 2010 Land consolidation is a planned readjustment and rearrangement of land parcels and their ownership. It is usually applied to form larger and more rational land holdings. Land consolidation can be used to improve the rural infrastructure and to implement the developmental and environmental policies improving Sustainability environmental sustainability and Sustainable agriculture agriculture . ref name 10.1016 j.landusepol.2009.07.008 cite journal author Pasakarnis G, Maliene V title Towards sustainable rural development in Central and Eastern Europe Applying land consolidation journal Land Use Policy volume 27 issue 2 pages 545 9 year 2010 doi 10.1016 j.landusepol.2009.07.008 ref See also Sustainable agriculture Sustainable living References Reflist Additional reading Cite journal author van Dijk, T title Complications for traditional land consolidation in Central Europe journal Geoforum volume 38 issue 3 pages 505 11 year 2007 doi 10.1016 j.geoforum.2006.11.010 Sustainability DEFAULTSORT Land Consolidation Category Sustainable agriculture Category Land consolidation bs Komasacija el fi uusjako fy Ruilferkaveling hr Komasacija nl Ruilverkaveling sr fr remembrement ja ...   more details



  1. Semiconductor consolidation

    Image Semiconductor company brand.jpg thumb alt Alt Caption border Width5Heightp10 Semiconductor Consolidation business consolidation is the recent trend of semiconductor companies collaborating in order to come to a practical synergy with the goal of being able to operate in a business model that can sustain Profit economics profitability . History Since the rapid adoption of the modern day chip in the 1960 s most companies involved in producing semiconductors were extremely vertically integrated , with all aspects of business tightly controlled. Semiconductor companies owned and operated their own Semiconductor device fabrication fabrication plants and also the processing technologies that facilitated in creating the chips. Research, design, testing, production, and manufacturing were all kept in house . Advances in the semiconductor industry made the market extremely competitive, companies began to use a technology roadmap that helped pave goals for the industry to set its eyes on, this roadmap became to be known as Moore s Law , a statistical trend seen by Intel Intel s co founder Gordon Moore in which the number of transistors on an integrated circuit is doubled approximately every 2 years. This increase in transistor numbers meant that chips were getting smaller and quicker as time progressed. As chips continued to get faster so did the levels of sophistication within the Electronic ... of equipment and operating them has grown astronomically resulting in an inevitable consolidation ... a business model that had to sustain research and production. The solution became the Fabless semiconductor ... fabrication plant fabs . This business model grew in such popularity that the new initiative ... businesses commonly referred to as foundries. As well, the bottom line of these two business ... business model, new hurdles still had to be dealt with. The modern day microprocessor now has ... relationships and help the businesses bottom line . AMD spins off its fabrication business ...   more details



  1. Consolidation ratio

    Multiple issues wikify March 2012 context April 2011 orphan June 2008 Consolidation ratio is the number of virtual server s needed on each physical host. Many companies arrive at that figure through trial and error by stacking virtual machines on top of each other until performance slows to a crawl. It s sort of capacity planning by bloody nose, observes Bob Gill, managing director of server research for analyst firm TheInfoPro Inc. of New York. ref N.Y.http www.accelerateresults.com category 1 article 109 mastering basic virtualization challenges part two planning ref The recent V index showed that the average consolidation ratio is actually lower than was expected 6,3 1 VMs per physical host actual ratio vs. 9,8 1 perceived ref http www.serverwatch.com trends article.php 3937621 V Index Measuring Virtualization Technologys Reach.htm ServerWatch.com V Index Measuring Virtualization Technology s Reach ref References Reflist External links http www.accelerateresults.com category 1 article 109 mastering basic virtualization challenges part two planning DEFAULTSORT Consolidation Ratio Category Neologisms Category Computer networking ...   more details



  1. Tax consolidation

    mergefrom Combined Reporting date December 2010 Tax consolidation is a regime adopted in the tax or revenue legislation of a number of countries which treats a group of wholly owned or majority owned companies and other entities such as trusts and partnerships as a single entity for tax purposes. This generally means that the head entity of the group is responsible for all or most of the group s tax obligations such as paying tax and lodging tax returns . The aim of a tax consolidation regime is to reduce administrative costs for government revenue departments and reduce compliance cost s for corporate taxpayers. However, consolidation regimes can include onerous rules and regulations. Countries which have adopted a tax consolidation regime include the United States , France , Australia and New Zealand . There are four main reasons for consolidating. losses in one group company reduce profits in other group companies assets can be transferred between group companies without triggering tax on any gain dividends can be paid between group companies without tax liabilities arising tax attributes for example imputation credits of one group company can be used by other group companies In some jurisdictions there may be other benefits, such as the ability to look through the acquisition of shares of acquired companies to depreciate the underlying assets. Consolidation is usually an all or nothing event once the decision to consolidate has been made, companies are irrevocably bound, and only by having a less than 100 interest in a subsidiary, can it be left out of the consolidation. There are typically complex rules to deal with the acquisition of companies with tax losses or other ... tax consolidation often have rules which provide some of the benefits. For example, the United ... www.ato.gov.au large pathway.asp?pc 001 009 026 Australian Taxation Office information on consolidation Category Corporate taxation Consolidation ja ...   more details



  1. Vacuum consolidation

    Vacuum consolidation or vacuum preloading is a soft soil improvement method that has been successfully used by geotechnical engineers and specialist sof ground improvement companies in countries such as Australia, China, Korea, Thailand and France for soil improvement or land reclamation Chu et al., 2005 . It does not necessarily require surcharge fill and vacuum loads of 80kPa or greater can, typically, be maintained for as long as required. However, if loads of 80kPa or greater are needed in order to achieve the target soil improvement, additional surcharge may be placed on top of the vacuum system. The vacuum preloading method is cheaper and faster than the fill surcharge method for an equivalent load in suitable areas. Where the underlying ground consists of permeable materials, such as sand or sandy clay, the cost of the technique will be significantly increased due to the requirement of cut off walls into non permeable layers to seal off the vacuum. It has been suggested by Carter et al. 2005 that the settlement resulting from vacuum preloading is less than that from a surcharge load of the same magnitude as vacuum consolidation is influenced by drainage boundary conditions. References Carter, J.P., Chai, J.C. & Hayashi, S. 2005 . Ground Deformation Induced by Vacuum Consolidation. ASCE Journal of Geotechnical and Geoenvironmental Engineering. Vol 131, Iss 12, pp 187 192 . Chu, J. & Yan, S.W. 2005 . Estimation of Degree of Consolidation for Vacuum Preloading Projects. International Journal of Geomechanics. Vol 5, Iss 2, pp 187 192 . Category Vacuum ...   more details



  1. Consolidation (soil)

    Consolidation is a process by which soil s decrease in volume . According to Karl Terzaghi consolidation is any process which involves decrease in water content of a saturated soil without replacement of water by air. citation needed date May 2011 In general it is the process in which reduction in volume ... out of the soil. The magnitude of consolidation can be predicted by many different methods. In the Classical ... to determine their compression index. This can be used to predict the amount of consolidation. When ... lost in the consolidation process. If the stress is reapplied, the soil will consolidate again along ... consolidation ratio or OCR is defined as the highest stress experienced divided by the current ... load is applied but before the excess pore water pressure has had time to dissipate. Consolidation analysis Spring analogy The process of consolidation is often explained with an idealized system composed ... the container represents the pore water in the soil. Image Consolidation spring analogy.jpg 600px ... load. Full dissipation of excess pore water pressure. End of consolidation Primary consolidation This method assumes consolidation occurs in only one dimension. Laboratory data is used to construct ... index. The equation for consolidation settlement of a normally consolidated soil can then be determined ... c sub is the settlement due to consolidation. C sub c sub is the compression index. e sub 0 sub is the initial ... portion of the consolidation process, as follows math delta c frac C r 1 e 0 H log left frac ... of soil that takes place after primary consolidation. Even after the reduction of hydrostatic ... compression index br t is the length of time after consolidation considered br t sub 90 sub is the length of time for achieving 90 consolidation br Time dependency The time for consolidation to occur can be predicted. Sometimes consolidation can take years. This is especially true in saturated ... Consolidation Soil Category Soil mechanics Category Sedimentology es Consolidaci n de suelos de ...   more details



  1. Ultrasonic consolidation

    Orphan date November 2010 Ultrasonic Consolidation UC , sometimes referred to as Ultrasonic Additive Manufacturing UAM , is an additive manufacturing technique based on the ultrasonic welding of metal foils and CNC contour milling. ref Advanced Materials and Processes, Ultrasonic Consolidation of Aluminum Tooling , D.R. White, Vol. 161, 2003, pp. 64 65 ref High frequency typically 20,000  hertz ultrasonic vibrations are locally applied to metal foil materials, held together under pressure , to create a solid state weld. CNC contour milling is then used to create the required shape for the given layer. This process is then repeated until a solid component has been created or a feature repaired added to a component. UC has the ability to join dissimilar metal materials ref Rapid Prototyping Journal, Use of Ultrasonic Consolidation for Fabrication of Multi Material Structures , G.D. Janaki Ram C. Robinson Y. Yang B.E. Stucker, Vol. 13, No. 4, 2007, pp. 226 235 ref of different thicknesses and allows the embedment of fibre materials at relatively low temperature , typically less than 50 of the metal matrix melting temperature , and pressure into solid metal matrices. ref Composite Structures, Ultrasonic Consolidation for Embedding SMA Fibres within Aluminium Matrices , C.Y. Kong R.C. Soar P.M. Dickens, Vol. 66, No. 1 4, 2004, pp. 421 427 ref ref Journal of Engineering Materials and Technology, Characterization of Process for Embedding SiC Fibers in Al 6061 O Matrix Through Ultrasonic Consolidation , D. Li R.C. Soar, Vol. 131, No. 2, 2009, pp. 021016 1 to 021016 6 ref History The Ultrasonic Consolidation process was invented and patented ref http www.freepatentsonline.com 6519500.html ref by Dawn White. In 1999, White founded Solidica Inc. ref http www.solidica.com ref which ... alt A schematic showing the components and process of the Ultrasonic Consolidation process. A schematic of the Ultrasonic Consolidation process. The general manufacturing process is ref http www.solidica.com ...   more details



  1. Consolidation bill

    A consolidation bill is a Bill proposed law bill introduced into the Parliament of the United Kingdom with the intention of consolidating several Acts of Parliament or Statutory Instrument s into a single Act. Such bills simplify the statute book without significantly changing the state of the law, ref name factsheet cite web url http www.parliament.uk documents upload l01.pdf title Parliamentary Stages of a Government Bill publisher House of Commons Information Office pages 7 8 year 2003 month March accessdate 2006 06 15 format PDF archiveurl http web.archive.org web 20060515224743 http www.parliament.uk documents upload l01.pdf archivedate 2006 05 15 ref ref name glossary cite web url http www.parliament.uk glossary glossary.cfm?ref consoli 4880 title Glossary Parliamentary Jargon Explained publisher United Kingdom Parliament Website accessdate 2006 06 15 archiveurl http web.archive.org ... archivedate 2006 05 16 ref and are subject to an expedited Parliamentary procedure . Procedure Consolidation ... of Commons are usually formalities and pass without debate. ref name factsheet Most consolidation ... ref Every consolidation bill proposed by the Law Commission has been passed by Parliament. ref cite ... Record BetterLaw.html Bot retrieved archive archivedate 2006 09 25 ref Once a consolidation bill receives royal assent it is known as a consolidation Act. An example of a consolidation Act is the Powers ... accessdate 2006 06 15 ref Categories of consolidation bills There are five categories of bill that qualify as consolidation bills ref name so cite web title Companion to the Standing Orders and guide ... make corrections and minor improvements to existing legislation, prepared under the Consolidation of Enactments Procedure Act 1949 . The first three categories now account for almost all consolidation bills. ref name so Recent consolidation Acts Examples of consolidation Acts include the following Merchant ... stationery office.co.uk pa jt200304 jtselect jtconsol 46 4601.htm The Joint Committee on Consolidation ...   more details



  1. Memory consolidation

    Memory consolidation is a category of processes that stabilize a memory trace after the initial acquisition ...? Annu. Rev. Psychol., 55, pp. 51 86 ref Consolidation is distinguished into two specific processes, synaptic consolidation , which occurs within the first few hours after learning, and system consolidation ... reactivation of the memory trace . History Memory consolidation was first referred to in the writings ... the time which intervenes. The process of consolidation was later proposed based on clinical data illustrated .... Coining of the term consolidation is credited to the German researchers Georg Elias M ller M ller ... of animal models of human amnesia in an effort to identify brain substrates critical for slow consolidation ... to shed light on the molecules possibly responsible for fast consolidation. ref name Dudai In recent ... have revolutionized the study of consolidation. Synaptic consolidation Synaptic consolidation is one form of memory consolidation seen across all species and long term memory tasks. Long term memory , when discussed in the arena of synaptic consolidation, is memory that lasts for at least 24 hours ... related to learning , in which an hour is thought to be sufficient. Synaptic consolidation is achieved faster than systems consolidation, within only minutes to hours of learning. ref name Dudai ... process in synaptic consolidation. Standard Model The standard model of synaptic consolidation suggests ... caused by specific drugs, antibodies and gross physical trauma can block the effects of synaptic consolidation .... Trends Neurosci, 22, 261 267. ref Timeline of consolidation Synaptic consolidation, when compared to systems consolidation which is said to take weeks to months to years to be accomplished , is considerably faster. There is evidence to suggest that synaptic consolidation takes place within minutes to hours of memory encoding or learning , and as such is considered the fast type of consolidation ... that disrupt synaptic consolidation and the formation of long term memory. Spacing effect Distributed ...   more details



  1. Debt consolidation

    Tone date February 2009 refimprove date March 2008 Personal finance Debt consolidation entails taking out one loan to pay off many others. This is often done to secure a lower interest rate , secure a fixed ... 4 pages 292 ref Debt consolidation can simply be from a number of unsecured loans into another unsecured ... consolidation companies can discount the amount of the loan. When the debtor is in danger of bankruptcy ... who will pass along some of the savings. Consolidation can affect the ability of the debtor .... Debt consolidation is often advisable in theory when someone is paying credit card debt . ref name ... is lower allowing the debt to be paid off sooner, incurring less interest. Student loan consolidation ... loan consolidation , existing loans are purchased by the United States Department of Education Department of Education . Upon consolidation, a fixed interest rate is set based on the then current ... types and rates into one new consolidation loan, a weighted average calculation will establish the appropriate ... loan consolidation is often referred to as refinancing, which is incorrect because the loan rates are not changed, merely locked in. Unlike private sector debt consolidation, student loan consolidation does not incur any fees for the borrower private companies make money on student loan consolidation ... years, reports in the media have raised concerns about the use of consolidation loans. ref http news.bbc.co.uk ... significantly higher due to the long period of the loan. Debt consolidation sometimes only treats ... debtors include credit counseling , debt settlement and personal bankruptcy . Some consolidation ... Direct Consolidation Loans Information Center of the U.S. Government http www.ed.gov offices OSFAP ... credit kneedeep.htm Federal Trade Commission Debt Consolidation http www.moneymadeclear.fsa.gov.uk ... magazine Debt DEFAULTSORT Debt Consolidation Category Debt Category Credit Category Insolvency ca Reagrupament de cr dits fr Regroupement de cr dit ja simple Debt consolidation ...   more details



  1. Urban consolidation

    unreferenced date February 2010 Urban consolidation refers to a diverse set of planning policies intended to make better use of existing urban infrastructure by encouraging development within existing urbanised areas so called brownfield site s rather than on non urbanised land aka greenfield site s , thus limiting urban sprawl . Urban Consolidation involves increasing the number of houses or units within existing areas so they can have more efficient use of services and reduce the overall impact on the environment. Urban Consolidation is touted as a means to reduce the total amount of land needed to house the population. There are broadly three kinds of urban consolidation Market led consolidation of existing residential areas involves residential redevelopment of established dwellings as well as non residential land and buildings at higher densities than the metropolitan average. Transit oriented development or TOD involves high density residential and mixed use buildings within walkable precincts around public transport nodes, often referred to as Activity centre s. The third approach is to require that all new development on the urban fringe of existing metropolitan areas is at higher densities than the current average for those cities. See also Activity centre Automobile dependency Green belt London Plan Medium density housing Melbourne 2030 Mixed use development New Urbanism Sustainable development Transit oriented development Urban growth boundary Category Urban studies and planning Category Urban design Planning stub fr Densification urbaine ...   more details



  1. Pulmonary consolidation

    demonstrable in X rays and CT scans CT computerized tomography scans . Consolidation is often ... meddic cite web url http www2.merriam webster.com cgi bin mwmednlm?book Medical&va consolidation title Consolidation Definition publisher Merriam Webster accessdate 2009 01 16 note meddic2 cite web ...   more details



  1. Municipal consolidation

    globalize date January 2012 Municipal consolidation , or municipal amalgamation , refers to the act of merging two or more Municipality municipalities into a single new municipality. This may be done for a variety of reasons, including urban growth, reducing the cost of local government and improving the efficiency of municipal service delivery. Canada In Canada, extensive programs of municipal amalgamation were undertaken by the governments of Mike Harris in Ontario and Bernard Landry in Quebec in the 1990s and 2000s. The city of Toronto and five of its bordering municipalities were Amalgamation of Toronto consolidated in 1998 by an act of the provincial government. ref cite web url http www.toronto.ca city manager amalgamation 3yearstatus.htm title Building the new City of Toronto Three year status report on amalgamation, January 1998 December 2000 author Michael R. Garrett publisher City of Toronto accessdate January 1, 2012 ref Three other major cities Ottawa , Hamilton, Ontario Hamilton and Greater Sudbury underwent similar amalgamations in 2001, and many smaller municipalities were amalgamated during the same era. The province of Ontario had 815 municipalities in 1996 by the time ... approve conso.html title Princeton voters approve consolidation of borough, township into one municipality ... municipal consolidation ref name njdca cite web title Municipal Consolidation url http www.nj.gov ... accessdate January 1, 2012 ref Municipal Consolidation Act N.J.S.A. 40 43 66.35 et seq. ref name njdca Sparsely Populated Municipal Consolidation Law N.J.S.A. 40 43 66.78 et seq. ref name njdca Local Option Municipal Consolidation N.J.S.A. 40A 65 25 et seq. ref name njdca New York passed legislation facilitating municipal consolidation in 2009. ref cite web last Eisenstadt first Marnie title Governor signs municipal consolidation bill url http www.syracuse.com news index.ssf 2009 06 governor signs consolidation b.html publisher Syracuse Post Standard accessdate January 1, 2012 ref See also ...   more details



  1. Consolidation of Sweden

    of consolidation was gradual. Nineteenth century scholars saw the unification as a result of a series ... kingdoms in the consolidation of Sweden. To solve the problem of defining an early history of Sweden .... The same connection between Christianity and consolidation is used in other countries where written ... skills needed for statehood including by local rulers . The process of consolidation ... went through a process of consolidation in the early Middle Ages is generally agreed upon, but royal ... and complete process of territorial consolidation behind natural borders the Baltic Sea , the North ... Sweden proper History of Scandinavia Early Swedish history G taland theory DEFAULTSORT Consolidation ...   more details



  1. Communist Consolidation

    Communist Consolidation was an India n communist organisation, formed amongst prisoners at the Andaman Islands Andaman Cellular Jail . The group was founded on April 26, 1935 by 39 inmates. The group declared its adherence to the Communist Party of India . Its founders belonged to a minority tendency with the pro Marxist section of the Anushilan Samiti . The majority of the nationwide Anushilan Marxist tendency however distrusted the Communist Party and did not join it. The group organised a May Day celebration in 1935. The group edited a hand written magazine, The Call . The membership of the organization expanded rapidly different sources talk about 200 500 members . Its members included Shiv Verma an associate of Bhagat Singh , later Communist Party of India Marxist CPI M leader in Uttar Pradesh , Hare Krishna Konar later a founding leader of CPI M , Biplabi Dhrubesh Chattopadhyay sentenced to seven years imprisonment in connection with the Dakhineswar Bomb Case , Ananta Chakravorty a Jugantar member, sentenced for the Conspiracy and Bomb Case , Nalini Das a Jugantar member, sentenced for the Mechua Bazar Bomb Case , Fakir Sen and Jibendra Das an Anushilan revolutionary from Tripura . References Saha, Murari Mohan ed. , Documents of the Revolutionary Socialist Party Volume One 1938 1947 . Agartala Lokayata Chetana Bikash Society, 2001. p. 21 http www.andamancellularjail.org History.htm Andaman Cellular Jail , http www.andamancellularjail.org D1.htm , http www.andamancellularjail.org C1.htm http www.uttarpara.com people dhrubesh.htm Biplabi Dhrubesh Chattopadhyay http tripurainfo.com cgi bin news display.cgi?MODE ShowDetails&ID 27 Tripurainfo.com http www.hinduonnet.com fline fl1915 19150780.htm Frontline Tale of Two Bhagat Singhs http www.ganashakti.com archive hkonar.htm Ganashakti, Remembrance Harekrishna Konar http www.cpim.org misc 1997 pd shivverma hks.htm People s Democracy Comrade Shiv Verma Further reading Das, Nalini, Swadinatha Samgrame Dwipantarer Bandi ...   more details



  1. Global Travel Consolidation

    Global travel consolidation may be defined as the convergence of the components of a managed travel program at a regional level, and is a process used by Corporate Travel Management companies. In practice, this means leveraging travel volumes and concentrating sourcing with one travel provider, as well as standardizing travel policies, processes and tools. When companies consolidate their travel programs, savings come from two principal sources Standardized Travel Policy and Processes Aligning travel policy rules across operational divisions and standardizing processes brings the greatest savings. In general, companies standardize three rules travel policy entitlements, pre trip approval and advance booking. Standardized booking and fulfillment By optimizing productivity of the service configuration and booking processes companies make significant savings on transaction costs . Global Travel Consolidation Trade Organizations http www.acte.org Association of Corporate Travel Executives http www.gbta.org Pages default.aspx National Business Travel Association Category Travel ...   more details



  1. Consolidation Coal Company (Iowa)

    County, and moved its headquarters there. Consolidation s Mine No. 18 in Buxton was probably the largest ..., 1914 page 298. ref Consolidation was one of the very first northern industrial employers to make ... a branch along Muchakinock Creek. The Consolidation Coal Company was formed in 1875 by the merger of the Iowa ... Mine, in Beacon, Iowa. By 1878, Consolidation Coal Company had 400 employees, and in 1880 ... Consolidation Mine No. 1 was opened in 1873. In 1880, there was a labor dispute in Muchakinock, and J. E. Buxton, Consolidation s superintendent, sent Major Thomas Shumate south to hire hire African Americans ... Album of Mahaska County , Chapman Brothers, Chicago, 1887 pages 522 523 ref By 1893, Consolidation Mines ..., and the Consolidation Coal Company opened a new mining camp in Buxton. The founding of Buxton in 1901 ... River, the Consolidation Coal Company opened a new mining camp at Buxton, in Monroe County, Iowa Monroe ..., J. E. Buxton, who had managed the mines at Muchakinock. Image BuxtonShaft10.jpg thumb 250px Consolidation Mine No. 10, circa 1908. Consolidation Mine No. 10 was about convert 2 mi km south of Buxton ..., was about a mile south of No. 10, with a convert 207 ft m adj on shaft. By 1908, Consolidation ..., Consolidation s miners organized locals 1799 and 2106 of the United Mine Workers union, with memberships ... of Iowa, 1901 1902 , Murphy, Des Moines, 1903 page 232. ref . At that time, Consolidation ..., http books.google.com books?id STZ2AAAAMAAJ&pg PA76 The Negro in Business , Hertel, Jenkins & Co ..., all run by African Americans. ref name Wright1908 Image Consol18Buxton.jpg thumb 250px Consolidation ...   more details



  1. Federal student loan consolidation

    US student loans In the United States the Federal Direct Student Loan Program FDLP include consolidation loans that allow students to consolidate Stafford Loan s, PLUS Loan s, and Federal Perkins Loan s into one single debt. This results in reduced monthly repayments and a longer term for the loan. Unlike the other loans, consolidation loans have a fixed interest rate for the life of the loan. ref name GAO cite web date 2005 12 01 title GAO 06 195 Highlights, STUDENT CONSOLIDATION LOANS Potential Effects of Making Fiscal Year 2006 Consolidation Loans Exclusively through the Direct Loan Program publisher U.S. Government Accountability Office url http www.gao.gov highlights d06195high.pdf format PDF ref ref name WSU cite web title Frequently Asked Questions About Consolidation Loans publisher .... work Harvard Gazette date 2004 02 05 ref Interest rates and payments Consolidation loans have ... into the consolidation loan, and consolidation loans are not universally suitable for all debtors. ref name WSU ref name Harvard History The Federal Loan Consolidation Program was created in 1986. In 1998 ... mean, effective February 1, 1999. Consolidation loans taken out before that date had a variable interest ... of Education work Student Guide 2001&ndash 2002 title Types of Student Aid Consolidation Loans ref In 2005, the Government Accountability Office considered consolidating consolidation loans so that they were ... consolidation programs, including Sallie Mae, Nelnet and Next Student. References references Further reading Cite journal title FFELP Consolidation for Students Enrolled or In Grace A How To Guide ... consolidation 22&hl en&ct clnk&cd 168&gl us author Burd, Stephen title House Committee Approves Bill ... Loan Consolidation publisher Pepperdine University School of Law date 2006 url http law.pepperdine.edu admissions financial aid federal loan consolidation.html cite web title Federal Loan Consolidation ... headlines ConsolidationFactSheet2006.doc Federal Student Loan Interest Rate and Consolidation Fact ...   more details



  1. The Business

    The Business may refer to wiktionarypar business The Business magazine The Business magazine , a British weekly magazine The Business novel The Business novel , a novel by Iain Banks The Business band , an English punk rock Oi band The Business film The Business film , a 2005 film directed by Nick Love The Business record store , a record store in Anacortes, WA The Business , an RT Radio 1 show presented by John Murray broadcaster John Murray The Business radio The Business radio , a National Public Radio film industry news digest produced by KCRW The Business TV series The Business TV series The Business song The Business song , a song by American rapper Yung Berg The Business the Definitive Singles Collection , a compilation album by Madness See also Business disambig de The Business ...   more details




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