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IBPS & SBI SPECIALIST OFFICER LAW LEGAL OFFICER STUDY MATERIAL ON DISSOLUTION OF A PARTNERSHIP FIRM BY TSA

DISSOLUTION OF A PARTNERSHIP FIRM




INTRODUCTION

When the business of the firm is closed down and the relation of partners comes to an end, the firm is said to have been dissolved. There is a distinction between the dissolution of partnership and dissolution of firm. When one or more partners sever their connections with the firm but the remaining partners continue to carry on business, it is the dissolution of partnership. But when there is a complete breakdown of relations among all the partners and the business is closed down, it is termed as dissolution lf the firm, in this chapter; we shall deal with accounts of the relationship when the firm is dissolved. vDISSOLUTION OF PARTNERSHIP AND FIRM:

At this stage, let us make clear the meaning of “Dissolution of firm” and “Dissolution of Partnership”. According to Section 39 of the Indian partnership Act, “The dissolution of Partnership between all the partners of a firm is called the dissolution of firm.” Thus dissolution of the firm mean…

IBPS & SBI SPECIALIST OFFICER HR STUDY MATERIAL ON HUMAN RESOURCE PLANNING BY TSA

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Human resource planning is vital function in organizations which is performed to make certain that they have the appropriate and the right kind of people at proper place and at the right time. It assists managers to reduce ambiguity and equip them to adjust with technological, social, authoritarian and environmental change. Effective human resource planning is a process of analysing an organization’s human resource needs under changing conditions and developing the activities necessary to gratify these needs (Biswajeet 2010). The basic intent of human resource planning is to make best use of the Human Resources and make certain their ongoing development, to secure the Production Capacity required to support Organizational objectives, to coordinate human resources activities with the organizational objectives and to enhance the organization’s productivity.
If Human resource team do this process effectively, it can lead to huge success of companies. Fajana (2002) stated that Human resour…

IBPS & SBI SPECIALIST OFFICER MARKETING STUDY MATERIAL ON MARKETING SEGMENTATION, TARGETING AND POSITIONING BY TSA

MARKETING SEGMENTATION, TARGETING AND POSITIONING

MARKET SEGMENTATION Introduction Markets consist of buyers who differ in one or more respects. They may differ in their wants, resources, geographical locations, attitudes and buying practices. It is therefore necessary for a marketer to segment his/her market. Meaning of Market Segmentation The process of grouping customers in markets with some heterogeneity into smaller , more similar or homogeneous segments. The identification of target customers groups in which customer groups in which customers are aggregated into groups with similar requirements and buying characteristics. Market segment – A group of individuals, groups or organizations sharing one or more similar characteristics that cause them to have relatively similar product needs and buying characteristics. Benefits of Market Segmentation There are a number of reasons organizations undertake segmentation vProducts are designed to be responsive to the needs of the marketpla…