chief oil and gas previously warned: "positions are too crowded to cause some pain." After last month's call for management, Multiyork, a furniture chain, is closing, and the folded grocery wholesaler Palmer&Harvey has nearly 3,000 jobs. Insurance companies have withdrawn or reduced the credit insurance of retailers, including Poundland and Maplin, that could affect the delivery of inventory. The first and foremost task before organizing the is always to resolve some basic questions like discussing the detail in the programme, what activity should be included in the activity, list in the students which will participate in the event, budget from the program. These are the crucial thing which needs to be handled meticulously. The annual day function prevail environmental surroundings of excitement inside school and the scholars take their all effort to generate the annual day an affair to recollect. In this wedding day children’s behave as tons and parents come since the guest. Additionally, some businesses tend to omit or neglect the after-sales service. /After putting the money into the pocket, businesses shoulder no responsibility for the successive service. This narrow-minded view wipes off the potential business based on customers' impression. When Businesses have been immersed in counting the temporary money, they have failed to gain more in future. /For example, the diamond of shoes from ABC I had purchased dropped off in two days. I had to head for the relevant repairing center. However, the repaired shoes broke again and irritated me to ask for the refund. What's more, they even charged more for the refunded money. Later I sworn never to offer a glance at this shop and dissuaded friends from visiting it. The customer's feeling directly decides on products' life in the market. (2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income.