A minor is subject to tax on his own earnings even though his parent may, under local law, have the right to them and might actually have received the money.

As in many other industries, rising costs and intense competition, both domestic and foreign, have exerted increasing pressure on earnings of the textile industry in recent years.

Many Armenian companies, especially those owned by government-connected tycoons, have long reported suspiciously low earnings, thereby avoiding paying larger taxes.

Discussing the benefits of proximity, Glaeser claims that if you double a city size, workers have a ten-percent increase in earnings.

Since mid-2009, oil export earnings have returned to levels seen before Operation New Dawn and government revenues have rebounded, along with global oil prices.

Other writers ( including Joseph Schumpeter ) have traced back the concept even further to Ibn Khaldun, who in his Muqaddimah ( 1377 ), described labor as the source of value, necessary for all earnings and capital accumulation, obvious in the case of craft.

Tourist arrivals and foreign exchange earnings derived from tourism have steadily increased since the 1987 watershed, in which there was growth from the previous year of, respectively, 30 % and 63 % ( increase in terms of U. S. dollars ).

Labour market pressures have increased as skilled labour shortages have become more widespread, despite illegal immigration, and real earnings growth has accelerated.

They have supported development strategies and ensured that export earnings are reinvested in strategic and productive sectors.

According to the Good Universities Guide to Australian universities, starting salaries for Macquarie graduates have been ranked as the highest in Australia for ten consecutive years ( 1998 – 2007 ) and in 2009, the university received 5 star ratings in six different performance categories including non-government earnings, staff qualifications and toughness of admissions.

Strong export performance, including earnings from tourism, and external aid have helped improve the overall balance-of-payments situation and increase international reserves.

Almost all countries have laws which in some way limit privacy ; an example of this would be law concerning taxation, which normally require the sharing of information about personal income or earnings.

Forestry which led Congolese exports before the discovery of oil, continues to generate 10 % of export earnings, although high transportation costs, high wages, and low productivity have hurt the forestry industry in recent years.

Successive governments and the population as a whole have always believed that " diamonds and gold " are sufficient generators of foreign currency earnings and lure for investment.

And since the profit motive and the propensity to save were considered of paramount importance for the economic progress of all classes, this meant in particular that taxation should as little as possible interfere with the net earnings of business ... As regards indirect taxes, the principle of least interference was interpreted by Gladstone to mean that taxation should be concentrated on a few important articles, leaving the rest free ... Last, but not least, we have the principle of the balanced budget.

Retained earnings ( profits that have not been distributed as dividends ) are shown in the shareholder equity section in the company's balance sheet-the same as its issued share capital.

Some studies, however, have demonstrated that companies that pay dividends have higher earnings growth, suggesting that dividend payments may be evidence of confidence in earnings growth and sufficient profitability to fund future expansion.

Numerous international programs have attempted to reduce the country's dependence on food imports, particularly of rice, a major drain on export earnings.

Lincoln also agreed with the customary obligation of a son to give his father all earnings from work done outside the home until age 21.

* the statement of retained earnings, also known as the statement of total recognised gains and losses or statement of changes in equity

Tourism is also a mainstay, accounting for about 70 % of GDP and 75 % of foreign currency earnings.

The increase in income before grants is ascribed to higher earnings from the IFC's investments and also from higher service fees.

Net profit, also referred to as the bottom line, net income, or net earnings is a measure of the profitability of a venture after accounting for all costs.

* The Law to Improve Occupational Old Age Pensions ( 1974 ), which extended coverage of occupational pensions whilst also “ co-ordinating them more closely with state pensions and setting minimum standards as regards benefit levels and the preservation of pension rights .” By 1976, as a result of this legislation, 65 % of private sector employees were covered by occupational schemes and over two-thirds of these workers were eligible for benefits equal to more than 15 % of their earnings at retirement.

The government also failed to meet its 1964 manifesto commitment to tie increases in national insurance benefits to increases in average earnings, although this reform would later be implemented during Wilson ’ s second premiership in 1975.

However, this also means any losses cannot be offset against future earnings for tax calculations.

Social schemes sometimes feature contributions related to earnings as part of a scheme to deliver universal health care, which may or may not also involve the use of commercial and non-commercial insurers.

Flush with cash during the 1980s, General Electric also moved into financing and financial services, which in 2005 accounted for about 45 % of the company's net earnings.

* Iliev ( 2007 ): This research paper indicated that SOX 404 indeed led to conservative reported earnings, but also reduced — rightly or wrongly — stock valuations of small firms.

An outbreak of accounting scandals, ( Arthur Andersen, Adelphia, Enron, and WorldCom ) was also a factor in the speed of the fall, as numerous large corporations were forced to restate earnings ( or lack thereof ) and investor confidence suffered.

There also exist several niche channels which make their earnings from TV advertisements, such as: Israel Plus, Music 24, and the Israeli shopping channel.

Called " Toby " for short, performers also nicknamed it " Tough on Black Actors " ( or, variously, " Artists " or " Asses "), because earnings were so meager.

Robert Arnott and Professor Jeremy Siegel have also created new competing fundamentally based indexes based on such criteria as dividends, earnings, book value, and sales.

He was also the first person in Tour history to surpass $ 10 million in career earnings.

Special districts also obtain funds from federal, state, and local appropriations ; special assessments ; sale of property ; interest earnings ; and utility revenue.

Bob Herbert also stated that many brothel prostitutes are controlled by outside pimps: " Despite the fiction that they are “ independent contractors ,” most so-called legal prostitutes have pimps — the state-sanctioned pimps who run the brothels and, in many cases, a second pimp who controls all other aspects of their lives ( and takes the bulk of their legal earnings ).

Masaryk was educated in Prague and also in the USA, where he also for a time lived as a drifter and lived on the earnings of his manual labor.

The 1990s was also the era of player exports in Norwegian football, and Viking made substantial earnings from the sales of striker Egil Østenstad to Southampton for £ 900, 000 in 1996 and goalkeeper Thomas Myhre to Everton for £ 800, 000 in 1997, among others.

Ted Danson's earnings also haunted George Costanza in Seinfeld when he was negotiating a fee with NBC for a pilot for a planned TV series.

ODAR also adjudicates disputes relating to retirement claims and has jurisdiction when the paternity of a claimant or the validity of a marriage is at issue when a claim is filed for benefits under the earnings record of a spouse or parent.

She also surpassed US $ 15 million in career prize money earnings.