query: What's the abbreviation for limited partnership?

title: Limited partnership

text: owners are divided into general partners (komplementarer in Danish) and limited partners (kommanditister in Danish). Often the only general partner of a K/S is an Anpartsselskab with the least possible capital, thus reducing the liability of the K/S to the capital of the Anpartsselskab. Limited partnership A limited partnership (LP) is a form of partnership similar to a general partnership except that while a general partnership must have at least two general partners (GPs), a limited partnership must have at least one GP and at least one limited partner. The GPs are, in all major respects, in the same legal

title: Limited liability limited partnership

text: limited partners may nonetheless own substantially all of the equity in the partnership. The difference between an LLLP and a traditional limited partnership lies in the general partner's liability for the debts and obligations of the limited partnership. In a traditional limited partnership the general partners are jointly and severally liable for its debts and obligations; limited partners are not liable for those debts and obligations beyond the amount of their capital contributions. In an LLLP, by having the limited partnership make an election under state law, the general partners are afforded limited liability for the debts and obligations of

title: Limited liability limited partnership

text: Limited liability limited partnership The limited liability limited partnership (LLLP) is a relatively new modification of the limited partnership, a form of business entity recognized under United States commercial law. An LLLP is a limited partnership and as such consists of one or more general partners and one or more limited partners. Typically, while the general partners manage the LLLP, the limited partners' interest is purely financial. Thus, the most common use of a limited partnership is for purposes of investment, often through a number of private equity firms. Despite their lack of control over day to day operations, the

title: Limited liability limited partnership

text: $800—the same as other entities formed in California—the statute governing whether a LLLP must register is somewhat less inclusive than the statute for out-of-state LLCs. Illinois, though not having an enabling statute, does allow formation of an LLLP under RULPA (Revised Uniform Limited Partnership Act). Limited liability limited partnership The limited liability limited partnership (LLLP) is a relatively new modification of the limited partnership, a form of business entity recognized under United States commercial law. An LLLP is a limited partnership and as such consists of one or more general partners and one or more limited partners. Typically, while the

title: Limited liability limited partnership

text: Kentucky have all adopted statutes that allow formation of an LLLP, usually as a conversion of an existing limited partnership (the general partners might want to do this to reduce their legal liability). The filing fees of an LLLP vs. a limited partnership are at times higher. In the case of Nevada, the Secretary of State charges $75 to register a limited partnership and $100 to register an LLLP. Additionally, the initial and annual report filing for an LLLP in Nevada is $175 vs. $125 for a limited partnership. Conversely, in Kentucky the filing fee for a limited partnership is

title: Limited partnership

text: Limited partnership A limited partnership (LP) is a form of partnership similar to a general partnership except that while a general partnership must have at least two general partners (GPs), a limited partnership must have at least one GP and at least one limited partner. The GPs are, in all major respects, in the same legal position as partners in a conventional firm: they have management control, share the right to use partnership property, share the profits of the firm in predefined proportions, and have joint and several liability for the debts of the partnership. As in a general partnership,

title: Limited liability limited partnership

text: the limited partnership that arise during the period that the LLLP election is in place. Certain LLLP elections take the form of a limited partnership electing to be a limited liability partnership (this is the format used in Delaware, for example) while in other states the election is made in the certificate of limited partnership (examples being Florida, Hawaii and Kentucky). Most states require that an LLLP identify itself in its name, but those requirements are not universal. Because the LLLP is so new, its use is not widespread. Arkansas, Arizona, Colorado, Delaware, Florida, Georgia, l LMaryland, Nevada, Texas, and

title: Limited partnership

text: (i.e. liabilities exceeding assets); however, profits and losses while the partnership has positive equity are shared equally. In New Zealand, Limited Partnerships are a form of partnership involving General Partners, (who are liable for all the debts and liabilities of the partnership) and Limited Partners (who are liable to the extent of their capital contribution to the partnership). The Limited Partnerships Act 2008 replaces Special Partnerships that exist under Part 2 of the Partnership Act 1908. Special partnerships are considered obsolete as they do not provide the appropriate structure preferred by foreign venture capital investors. Features of Limited Partnerships include:

title: Scottish limited partnership

text: criticized SLPs, stating that: ""Money launderers have been attracted to them because of the secrecy and the veneer of legitimacy they offer.". MP Alison Thewliss described their reported abuse as "an issue of significant concern for the UK Government and the authorities". Scottish limited partnership A Scottish limited partnership (SLP) is a form of limited partnership registered under Scots law. SLPs have features that give them advantages as investment vehicles and have been criticized for having inadequate anti-money laundering rules. SLPs are governed by the Partnership Act 1890 and the Limited Partnership Act 1907. On 26 June 2017 regulatory changes

title: Limited partnership

text: The registers of Limited Partnerships and Overseas Limited Partnerships are administered by the New Zealand Companies Office. Registration, maintenance and annual return filing for Limited Partnerships and Overseas Limited Partnerships are conducted through manual forms. Kommanditgesellschaft auf Aktien – abbreviated KGaA – is a German corporate designation standing for 'partnership limited by shares', a form of corporate organization roughly equivalent to a master limited partnership. A Kommanditgesellschaft auf Aktien has two types of participators. It has at least one partner with unlimited liability (Komplementär). It is in that sense a private company. Komplementärs are natural persons or legal persons. If

title: Limited liability partnership

text: Limited liability partnership A limited liability partnership (LLP) is a partnership in which some or all partners (depending on the jurisdiction) have limited liabilities. It therefore can exhibit elements of partnerships and corporations. In an LLP, each partner is not responsible or liable for another partner's misconduct or negligence. This is an important difference from the traditional partnership under the UK Partnership Act 1890, in which each partner has joint and several liability. In an LLP, some or all partners have a form of limited liability similar to that of the shareholders of a corporation. Unlike corporate shareholders, the partners

title: Scottish limited partnership

text: Scottish limited partnership A Scottish limited partnership (SLP) is a form of limited partnership registered under Scots law. SLPs have features that give them advantages as investment vehicles and have been criticized for having inadequate anti-money laundering rules. SLPs are governed by the Partnership Act 1890 and the Limited Partnership Act 1907. On 26 June 2017 regulatory changes required that SLPs disclose persons with significant control to Companies House. Changes to the regulations preceded a significant drop in the number of newly registred SLPs. SLPs have been used to launder proceeds from criminal activities worldwide, including the proceeds of a

title: Limited partnership

text: provide shares to many individuals without the additional tax liability of a corporation. Private equity companies almost exclusively use a combination of general and limited partners for their investment funds. Well-known limited partnerships include Enterprise Products and Blackstone Group (both of which are public companies), and Bloomberg L.P. (a private company). Before 2001, the limited liability enjoyed by limited partners was contingent upon their refraining from taking any active role in the management of the firm. However, Section 303 of the Revised Uniform Limited Partnership Act (if adopted by a state legislature) eliminates the so-called "control rule" with respect to

title: Limited liability partnership

text: lawyers, accountants, and architects. In some U.S. states, namely California, New York, Oregon, and Nevada, LLPs can only be formed for such professional uses. Formation of an LLP typically requires filing certificates with the county and state offices. Although specific rules vary from state to state, all states have passed variations of the Revised Uniform Partnership Act. The liability of the partners varies from state to state. Section 306(c) of the Revised Uniform Partnership Act (1997) (RUPA), a standard statute adopted by a majority of the states, grants LLPs a form of limited liability similar to that of a corporation:

title: Limited liability limited partnership

text: no higher if the partnership elects to be an LLLP. LLLPs are most common in the real estate business, although other businesses can also use the form, for example, CNN. There are significant questions about whether the limited liability provided to general partners by the LLLP election will be effective in states that do not have an LLLP statute. Though California does not have a state statute allowing formation of an LLLP, it does recognize LLLPs formed under the laws of another state. While registering an LLLP formed in another state in California will trigger the annual franchise tax of

title: Partnership

text: the adoption of uniformity of partnership law into the states by their respective legislatures. Model laws include the Uniform Partnership Act and the Uniform Limited Partnership Act. Most U.S. states have adopted a form of the Uniform Partnership Act, which includes provisions reguating general partnerships, limited partnerships and limited liability partnerships. Although the federal government does not have specific statutory law for establishing partnerships, it has an extensive statutory and regulatory scheme for the taxation of partnerships, set forth in the Internal Revenue Code (IRC) and Code of Federal Regulations. The IRC defines federal tax obligations for partnership operations that

title: Limited partnership

text: European countries and also expose them to different tax regimes than expected. Japanese law has historically provided for two business forms similar to limited partnerships: In 1999, the Diet of Japan passed legislation enabling the formation of . These are very similar to Anglo-American limited partnerships, in that they adopt most provisions of general partnership law but provide for limited liability for certain partners. Profits of an investment limited partnership pass through to all partners proportional to their investment share. For tax purposes, profits and losses will only pass through to the general partner(s) while the partnership has negative equity

title: Special limited partnership

text: its power of competition as it enables Luxembourg to position itself on the market on equal footing with jurisdictions offering the Anglo-Saxon limited partnership regime. Special limited partnership A Special Limited Partnership or SLP is the Luxembourg version of the similar Anglo-Saxon Limited Partnership. It is a tax efficient regime offering full tax transparency and neutrality. In addition, the SLP offers a high degree of contractual flexibility and is cost efficient, as the fundraising and investment structuring is in one jurisdiction. The SLP is composed of at least one general partner ("GP") and one or several limited partner(s). The partner

title: Special limited partnership

text: Special limited partnership A Special Limited Partnership or SLP is the Luxembourg version of the similar Anglo-Saxon Limited Partnership. It is a tax efficient regime offering full tax transparency and neutrality. In addition, the SLP offers a high degree of contractual flexibility and is cost efficient, as the fundraising and investment structuring is in one jurisdiction. The SLP is composed of at least one general partner ("GP") and one or several limited partner(s). The partner may be a GP and an LP at the same time. While the GP is jointly and separately liable for any commitments of the company

title: Limited liability partnership

text: despite its name, specifically legislated as a corporate body rather than as a partnership. Partnerships are governed on a state-by-state basis in Australia. In Queensland, a limited liability partnership is composed of at least one general partner and one limited partner. It is thus similar to what is called a limited partnership in many countries. All provinces—except Yukon, Prince Edward Island, and Nunavut—permit LLPs for lawyers and accountants. In British Columbia, the Partnership Amendment Act, 2004 (Bill 35) permits LLPs for lawyers, accountants, and other professionals, as well as businesses. In China, the LLP is known as a Special general

title: Limited liability partnership

text: amount that may remain unpaid over the capital of the partnership. However, partners may be deemed liable for omissions or actions done by themselves if they lacked the relevant authority from the partnership or the affected party knew that such partner lacked authority or had no reason to believe that such person was a partner in the partnership. Registration is what vests such legal personality upon the entity. Registration is done by the registrar of Companies after meeting. The requirements are set out in the Limited Liability Partnership Act of 2011. In Nigeria, limited liability partnerships have legal personality. However,

title: Limited partnership

text: personal liability for entity obligations and brings limited partners into parity with LLC members, LLP partners and corporate shareholders. The 2001 amendments to the Uniform Limited Partnership Act (to the extent the amendments are adopted by state legislature) also permitted limited partnerships to become Limited Liability Limited Partnerships in states that adopt the change. Under this form, debts of a limited liability limited partnership are solely the responsibility of the partnership, thereby removing general-partner liability for partnership obligations. This change was made in response to the common practice of naming a limited-liability entity as a 1% general partner that controlled

title: Limited partnership

text: the GPs have actual authority, as agents of the firm, to bind the partnership in contracts with third parties that are in the ordinary course of the partnership's business. As with a general partnership, "an act of a general partner which is not apparently for carrying on in the ordinary course the limited partnership's activities or activities of the kind carried on by the limited partnership binds the limited partnership only if the act was actually authorized by all the other partners." Like shareholders in a corporation, limited partners have limited liability. This means that the limited partners have no

title: Limited partnership

text: made them unpopular for business ventures. Britain enacted its first limited partnership statute in 1907. In the United States, the limited partnership organization is most common among film production companies and real estate investment projects, or in types of businesses that focus on a single or limited-term project. They are also useful in "labor-capital" partnerships, where one or more financial backers prefer to contribute money or resources while the other partner performs the actual work. In such situations, liability is the driving concern behind the choice of limited partnership status. The limited partnership is also attractive to firms wishing to

title: Limited partnership

text: the limited partnership and organizing the managers as limited partners. This practice granted a general partner de facto limited liability under the partnership structure. In the United Kingdom, limited partnerships are governed by the Limited Partnerships Act 1907. The UK Department for Business, Enterprise and Regulatory Reform (now the Department for Business Innovation and Skills) consulted in 2008 on proposals to modify and merge the Act with the Partnership Act 1890, but the proposals did not go ahead, and the 1907 Act remains the governing Act. English law and Scottish law are distinct on partnerships. In English law, limited partnerships

title: Limited partnership

text: management authority, and (unless they obligate themselves by a separate contract such as a guarantee) are not liable for the debts of the partnership. The limited partnership provides the limited partners a return on their investment (similar to a dividend), the nature and extent of which is usually defined in the partnership agreement. General Partners thus bear more economic risk than do limited partners, and in cases of financial loss, the GPs will be the ones which are personally liable. Limited partners are subject to the same alter-ego piercing theories as corporate shareholders. However, it is more difficult to pierce

title: Limited partnership

text: the limited partnership veil because limited partnerships do not have many formalities to maintain. So long as the partnership and the members do not co-mingle funds, it would be difficult to pierce the veil. Partnership interests (including the interests of limited partners) are afforded a significant level of protection through the charging order mechanism. The charging order limits the creditor of a debtor-partner or a debtor-member to the debtor’s share of distributions, without conferring on the creditor any voting or management rights. When the partnership is being constituted, or the composition of the firm is changing, limited partnerships are generally

title: Limited liability partnership

text: law. All partners in a Kazakhstan LLP have limited liability, and they are liable for the debts of the partnership to the extent of the value of their corresponding participatory interests in the partnership. The names for LLP in Kazakhstan are "ЖШС" (which stands for Жауапкершілігі шектеулі серіктестік "Zhawapkershiligi shektewli seriktestik") in Kazakh and "ТОО" (which stands for Товарищество с ограниченной ответственностью "Tovarishchestvo s ogranichennoy otvyetstvyennostʼyu") in Russian. This is the most popular business form in Kazakhstan. Almost any private business may be incorporated as an LLP (notable exceptions are banks, airlines, insurance companies, and mortgage companies, which must be

title: Limited liability partnership

text: improper corporate governance. This directly led to elimination of the "independent fiduciary duty of good faith" in Delaware corporate law in 2006. Limited liability partnership A limited liability partnership (LLP) is a partnership in which some or all partners (depending on the jurisdiction) have limited liabilities. It therefore can exhibit elements of partnerships and corporations. In an LLP, each partner is not responsible or liable for another partner's misconduct or negligence. This is an important difference from the traditional partnership under the UK Partnership Act 1890, in which each partner has joint and several liability. In an LLP, some or

title: Limited partnership

text: Aktiengesellschaft. The investment of all partners is the corporate's total capital (Gesamtkapital). The KGaA is a traditional type of very large family businesses (that are partly publicly traded) in Germany; the consumer products giant Henkel and pharmaceutical company Merck are prominent examples. In case of Merck, besides the owning family Merck also the members of the executive board are fully and privately liable for the company (including a period after withdrawal). Also the German football club Borussia Dortmund uses this corporate organization for its professional football team. A kommanditselskab (abbreviated K/S) is the Danish equivalent of the limited partnership. The

title: Uniform Limited Partnership Act

text: Uniform Limited Partnership Act The Uniform Limited Partnership Act (ULPA), which includes its 1976 revision called the Revised Uniform Limited Partnership Act (RULPA), is a uniform act (similar to a model statute), proposed by the National Conference of Commissioners on Uniform State Laws ("NCCUSL") for the governance of business partnerships by U.S. States. The NCCUSL promulgated the original ULPA in 1916 and the most recent revision in 2001. The NCCUSL promulgated the original ULPA in 1916, which is now called the Uniform Limited Partnership Act (1916) or ULPA (1916); a 1976 revision named the Revised Uniform Limited Partnership Act which

title: Uniform Limited Partnership Act

text: is also now called the Uniform Limited Partnership Act (1976), ULPA (1976) or RULPA (1976); a 1985 revision named Uniform Limited Partnership Act (1976) with 1985 Amendments, which is also now called ULPA (1985) or RULPA (1985); and a 2001 revision that was colloquially called Re-RULPA during the drafting process but then was officially named the Uniform Limited Partnership Act (2001) or ULPA (2001). The acts may also be properly referred to without parentheses by placing the year after a hyphen, for example, ULPA-1916. Uniform Limited Partnership Act The Uniform Limited Partnership Act (ULPA), which includes its 1976 revision called

title: The Limited Liability Partnership Act, 2008

text: partnerships providing benefits of limited liability while allowing its members the flexibility for organizing their internal structure as a partnership. LLP is a legal entity partnership act. Foreign Limited Liability Partnership: A LLP formed, incorporated or registered outside India which establishes a place of business within India. 2.A LLP is a new form of business entity with limited liability. It is hybrid of companies and partnership.(By Ayush Singh Chauhan) Partner: Partner means any person who becomes a partner in the LLP in accordance with the LLP agreement. Financial Year: The period from the 1st day of April of a year

title: Limited liability partnership

text: BTs have legal personhood under Hungarian law. The Limited Liability Partnership Act 2008 was published in the official Gazette of India on 9 January 2009 and has been in effect since 31 March 2009. However, only limited sections of the Act have been ratified. Rules of the Act were published in the official Gazette on 1 April 2009 and amended in 2017. The first LLP was incorporated on 2 April 2009. In India as in many other jurisdictions, an LLP is different from a Limited Partnership. An LLP operates like a limited partnership, but in an LLP, each member is

title: Limited partnership

text: are not legally separate entities: the partners are jointly and severally liable and any lawsuits filed are filed against the partners by name. There has been discussion over whether limited partnerships operating under English law should be made separate legal entities in the same way as limited liability partnerships are. The Law Commission report on partnership law LC283 suggested that creation of separate legal personality should be left as an option for the partners to decide upon when a partnership is formed. There were concerns that automatically making partnerships separate legal entities would restrict their ability to trade in some

title: Limited liability partnership

text: partnership (特殊普通合伙). The organizational form is restricted to knowledge-based professions and technical service industries. The structure shields co-partners from liabilities due to the willful misconduct or gross negligence of one partner or a group of partners. There is no exact equivalent of a Limited Liability Partnership in France. A limited partnership is equivalent to the French law vehicle known as a . A partnership company can be an equity partnership, known as a (SEP), of a general partnership known as a (SNC). The German "Partnerschaftsgesellschaft" or PartG is an association of non-commercial professionals, working together. Though not a corporate entity,

title: Master limited partnership

text: of the tax code, companies operating cemeteries qualify to become MLPs. The most famous of these is StoneMor Partners (STON). Additionally, the first generation of MLPs was grandfathered into the structure in the 1980s when the incomes limits were strictly defined. While most have converted to other structures such as REITs or C corporations, a few, such as Cedar Fair (FUN), still exist. Master limited partnership In the United States, a master limited partnership (MLP) or publicly traded partnership (PTP) is a publicly traded entity taxed as a partnership. It combines the tax benefits of a partnership with the liquidity

title: Master limited partnership

text: Master limited partnership In the United States, a master limited partnership (MLP) or publicly traded partnership (PTP) is a publicly traded entity taxed as a partnership. It combines the tax benefits of a partnership with the liquidity of publicly traded securities. To obtain the tax benefits of a pass through, MLPs must generate at least 90% or more of their income from qualifying sources such as from production, processing, storage, and transportation of depletable natural resources and minerals. In addition, real property rents also qualify. While the "MLP" and "PTP" terms are commonly used interchangeably, MLPs are technically a type

title: Primosphere Limited Partnership

text: MHz) in the S-band for Satellite Digital Audio Radio Service, also known as SDARS and now commonly known as Satellite Radio. 1996: WPAT-FM switches from music to Spanish language "adult contemporary" format. Sister AM station WPAT switches to Mexican music format, then to Korean language, and eventually paid ethnic programming. 1996: Clifford Burnstein, resident of New York and a partner in entertainment industry company Q-Prime, along with Peter Mensch bids $68 million for an SDARS license through holding company Primosphere Limited Partnership with the stated intention of restoring music genres no longer available in major radio markets. 1997 April: American

title: Limited liability partnership

text: one must register a partnership first before it can gain the status of limited liability partnership. A close equivalent to limited liability partnerships under Polish law is the "spółka partnerska", where all partners are jointly and severally liable for the partnership's debts apart from those arising from another partner's misconduct or negligence. This partnership type is only addressed to representatives of some "high risk" occupations, such as lawyers, medicine doctors, tax advisers, accountants, brokers, sworn translators etc. An LLP is equivalent to the Romanian law vehicle known as a Societate civilă profesională cu răspundere limitată. LLPs are formed under the

title: Limited liability partnership

text: Limited Liability Partnerships Act 2005. This legislation draws on both the US and UK models of LLP, and like the latter establishes the LLP as a body corporate. However, for tax purposes it is treated like a general partnership, so that the partners rather than the partnership are subject to tax (tax transparency). In the United Kingdom LLPs are governed by the Limited Liability Partnerships Act 2000 (in Great Britain) and the Limited Liability Partnerships Act (Northern Ireland) 2002 in Northern Ireland, with the rules governing this scheme consolidated across the UK with the Companies Act 2006, the latter coming

title: Limited liability partnership

text: limited liability protection. LLPs are also becoming more common among firms in the legal profession such as solicitors although they are permitted to use a limited company structure. In the United States, each individual state has its own law governing their formation. Limited liability partnerships emerged in the early 1990s: while only two states allowed LLPs in 1992, over forty had adopted LLP statutes by the time LLPs were added to the Uniform Partnership Act in 1996. The limited liability partnership was formed in the aftermath of the collapse of real estate and energy prices in Texas in the 1980s.

title: Limited partnership

text: (and so create an agency by estoppel); or acts of ratification by the firm create ostensible authority. Limited partnerships are distinct from limited liability partnerships, in which all partners have limited liability. In some jurisdictions, the limited liability of the limited partners is contingent on their not participating in management. The "societates publicanorum", which arose in Rome in the third century BC, may have arguably been the earliest form of limited partnership. During the heyday of the Roman Empire, they were roughly equivalent to today's corporations. Some had many investors, and interests were publicly tradable. However, they required at least

title: Primosphere Limited Partnership

text: Sirius existing radios for free to consumers (supported by commercials). Primosphere Limited Partnership Primosphere Limited Partnership was one of four companies bidding for Satellite Digital Audio Radio Service, or SDARS, licenses in the United States. The service would have been an advertisement-supported digital audio service with an emphasis on serving music genres that had lost exposure in the terrestrial radio market during that period, such as classic jazz, "beautiful music," "pop standards," and swing music. Two dedicated public radio talk channels were also proposed along with traditional talk radio channels. 1990: Sirius Satellite Radio, known then as Satellite CD Radio,

title: Limited liability partnership

text: An obligation of a partnership incurred while the partnership is a limited liability partnership, whether arising in contract, tort, or otherwise, is solely the obligation of the partnership. A partner is not personally liable, directly or indirectly, by way of contribution or otherwise, for such an obligation solely by reason of being or so acting as a partner. However, a sizable minority of states only extend such protection against negligence claims, meaning that partners in an LLP can be personally liable for contract and intentional tort claims brought against the LLP. While Tennessee and West Virginia have otherwise adopted RUPA,

title: Hines Interests Limited Partnership

text: apartment complex in Houston. In April 2017, the company acquired a 2.2 million square foot distribution center in La Porte, Texas from BlackRock. In May 2017, the company announced plans for a 600,000 square foot mixed-use development in Miami. The company also announced plans for 700,000 square feet of developments in Atlanta in partnership with Invesco. In July 2017, Hines Global REIT sold an apartment complex in Miami for $100 million. Hines Interests Limited Partnership Hines Interests Limited Partnership is a privately held company that invest in and develops real estate. The company has developed, redeveloped or acquired 1,262 properties,

title: Limited liability partnership

text: incorporated in the form of a joint stock company). An LLP in Kazakhstan is a corporate body, and in fact, is an Limited Liability Corporation (LLC). Partners cannot conduct business on their own, and it is the corporate body that conducts the business. There is also a concept of "simple partnership" in Kazakhstan law, which corresponds more closely to the general concept of partnership, but it is not widely used and is not well developed in Kazakhstan. In Kenya, limited liability partnerships have a legal personality distinct from its member partners. The liability of the partners is limited to any

title: Primosphere Limited Partnership

text: Primosphere Limited Partnership Primosphere Limited Partnership was one of four companies bidding for Satellite Digital Audio Radio Service, or SDARS, licenses in the United States. The service would have been an advertisement-supported digital audio service with an emphasis on serving music genres that had lost exposure in the terrestrial radio market during that period, such as classic jazz, "beautiful music," "pop standards," and swing music. Two dedicated public radio talk channels were also proposed along with traditional talk radio channels. 1990: Sirius Satellite Radio, known then as Satellite CD Radio, Inc., proposes the concept of a satellite-delivered digital radio service

title: Limited liability partnership

text: their respective adoptions of Section 306 depart from the uniform language, and only a partial liability shield is provided. As in a partnership or limited liability company (LLC), the profits of an LLP are allocated among the partners for tax purposes, avoiding the problem of "double taxation" often found in corporations. Some US states have combined the LP and LLP forms to create limited liability limited partnerships. Limited Liability Partnerships, as well as all forms of limited liability companies, offer alternatives to traditional company and corporate structures. Limited liability can enable opportunities for new business growth that were formerly accessible

text: income of an LLP is taxed only the hands of LLP and not the Partners. The entire taxation of LLPs is similar to the existing taxation pattern applicable to Partnerships registered and formed under The Indian Partnership Act, 1932. Dividend distribution tax is not applicable in case of LLPs, whereas it is 15.00%(plus surcharge @ 5% plus education cess @ 2% plus SHEC @ 1% of amount so declared, distributed or paid) in case of companies. Wealth Tax (which is currently @ 1%) is not applicable to LLPs. The Limited Liability Partnership Act, 2008 The Limited Liability Partnership Act, 2008

title: Family Limited Partnership

text: be used as the personal bank account of the founder. Family Limited Partnership Family Limited Partnerships (commonly called FLPs) are frequently used to move wealth from one generation to another. Partners are either General Partners (GP) or Limited Partners (LP). One or more General Partners are responsible for managing the FLP and its assets. Limited Partners have an economic interest in the FLP, but typically lack two noteworthy rights: control and marketability. Limited Partners have no ability to control, direct, or otherwise influence the operations of the FLP. They can neither buy additional assets, nor sell existing assets, and they

title: Family Limited Partnership

text: Family Limited Partnership Family Limited Partnerships (commonly called FLPs) are frequently used to move wealth from one generation to another. Partners are either General Partners (GP) or Limited Partners (LP). One or more General Partners are responsible for managing the FLP and its assets. Limited Partners have an economic interest in the FLP, but typically lack two noteworthy rights: control and marketability. Limited Partners have no ability to control, direct, or otherwise influence the operations of the FLP. They can neither buy additional assets, nor sell existing assets, and they cannot act on the Partnership's behalf. They also substantially lack

title: Limited partnership

text: to risk. A "commenda" was not a common form for a long-term business venture as most long-term businesses were still expected to be secured against the assets of their individual proprietors. As an institution, the commenda is very similar to the qirad but whether the qirad transformed into the commenda, or the two institutions evolved independently cannot be stated with certainty. Colbert's Ordinance (1673) and the Napoleonic Code (1807) reinforced the limited partnership concept in European law. In the United States, limited partnerships became widely available in the early 19th century, although a number of legal restrictions at the time

title: Limited partnership

text: one (and often several) partners with unlimited liability. According to Jairus Banaji, the "Qirad" and "Mudaraba" institutions in Islamic law and economic jurisprudence were similar to the modern limited partnership. In medieval Italy, a business organization known as the "commenda" appeared in the 10th century that was generally used for financing maritime trade. In a commenda, the traveling trader of the ship had limited liability, and was not held responsible if money was lost as long as the trader had not violated the rules of the contract. In contrast, his investment partners on land had unlimited liability and were exposed

title: Abbreviation

text: the United States is Washington, D.C". There is a question about how to pluralize abbreviations, particularly acronyms. Often a writer will add an 's' following an apostrophe, as in "PC's". However, this style is not preferred by many style guides. For instance, Kate Turabian, writing about style in academic writings, allows for an apostrophe to form plural acronyms "only when an abbreviation contains internal periods or both capital and lowercase letters". Turabian would therefore prefer "DVDs" and "URLs" and "Ph.D.'s", while the Modern Language Association explicitly says, "do not use an apostrophe to form the plural of an abbreviation". Also,

title: Master limited partnership

text: in the economics. The general partner owes no fiduciary duty to the limited partners; however, many MLPs have incentive distribution rights, which are designed to align the interests of all parties. MLPs pay their investors through quarterly required distributions, the amount of which is stated in the partnership agreement, or contract, between the limited partners (the investors) and the general partner (the managers). The distribution paid by MLPs is equivalent to the dividend paid by C corporations. In the partnership agreement, the distribution is typically defined as all available cash flow, less a reserve which is determined by the general

title: Master limited partnership

text: of limited partnership that conducts its operations through subsidiaries, and are not always publicly traded. While most PTPs are organized as MLPs, a PTP may be organized as a limited liability company that elects to be taxed as a partnership. In 1981, Apache Corporation formed the United States' first MLP, Apache Petroleum Company (APC). Apache’s success drew other oil and gas companies to the MLP structure. Real estate companies soon followed, and by the mid-1980s, MLPs became so popular that they were adopted in a variety of industries, such as restaurants, hotels and cable TV. Even the Boston Celtics basketball

title: Limited Partnership (film)

text: Limited Partnership (film) Limited Partnership is a 2014 American documentary film directed by Thomas G. Miller. Through archival footage and modern interviews, it covers a 40-year marriage between two gay rights activists in the US. It premiered at the 2014 Los Angeles Film Festival and aired on "Independent Lens", a PBS program, in June 2015. Richard Adams, a Filipino-American, and Tony Sullivan, an Australian national, met in 1971 when Sullivan was in the United States on a tourist visa. After hearing about a county clerk in Boulder, Colorado, who was marrying same sex couples, the two were married in March

title: United Kingdom partnership law

text: a profit. (Partnership Act 1890 s 1). Partners are jointly and severally liable, just as they own the property in common. A limited partnership, under the Limited Partnerships Act 1907 may have sleeping partners, who if they do not partake in any business management will not be liable beyond their investments (s 6). A ‘partnership’ under the Limited Liability Partnerships Act 2000 is now considered a separate legal person (s 11) with limited liability (ss 1 and 14), though it is treated as a partnership for tax, and is not subject to so much regulation as would be a company.

title: Private limited company

text: not be called "shares"), each one of which represents a percentage of the company and that can not be traded on the stock exchange. Their by-laws are regulated by law N° 19550 and the commercial partnership is limited to a maximum of 50 partners. Bosnian and Herzegovinian legislation, similarly to that in Serbia, Montenegro, Macedonia contemplates LLCs as "društvo s ograničenom odgovornošću" (d.o.o.). Companies using this structure append the abbreviation d.o.o. to their company name. A shareholder or member in a d.o.o. is only personally liable up to the value of the member’s investment in the company. The corporate structure

text: The Limited Liability Partnership Act, 2008 The Limited Liability Partnership Act, 2008 was enacted by the Parliament of India to introduce and legally sanction the concept of LLP in India. Unlike the general partnerships in India, LLP is a body corporate and legal entity separate from its partners, have Perpetual succession and any change in the partners of a LLP shall not affect the existence, rights or liabilities of the LLP. LLP is a corporate business vehicle that enables professional expertise and entrepreneurial initiative to combine and operate in flexible, innovative and efficient manner, as a hybrid of companies &

title: Limited liability partnership

text: into effect in 2009. It was lobbied for by the Big Four auditing firms, all of which had converted by January 2003, limiting their liability for their audits. A UK limited liability partnership is a corporate body - that is to say, it has a continuing legal existence independent of its members, as compared to a Partnership which may (in England and Wales, does not) have a legal existence dependent upon its membership. A UK LLP's members have a collective ("Joint") responsibility, to the extent that they may agree in an "LLP agreement", but no individual ("several") responsibility for each

title: Partnership (Australia)

text: would genuinely believe that the non-partner was a partner. Limited Partnerships are governed by Part III of the Act. The paramount characteristic of such a partnership is that a limited partner's liability will be "limited": See s.49(1) definition. Section 60(1) indicates that the liability of limited partner limited to amount shown in Register (Register of Limited Partnerships, "see" s. 57). Typically, a limited partner would make a contribution to the capital or assets of the partnership. An interpretation of s.60(2) suggests that the limited partner's liability would not exceed the contribution made or promised. Other key points to note are

title: Limited liability partnership

text: have the right to manage the business directly. In contrast, corporate shareholders must elect a board of directors under the laws of various state charters. The board organizes itself (also under the laws of the various state charters) and hires corporate officers who then have as "corporate" individuals the legal responsibility to manage the corporation in the corporation's best interest. A LLP also contains a different level of tax liability from that of a corporation. Limited liability partnerships are distinct from limited partnerships in some countries, which may allow all LLP partners to have limited liability, while a limited partnership

title: Strathclyde Partnership for Transport

text: along with the WESTRANS voluntary regional transport partnership, were replaced by the Strathclyde Partnership for Transport. The new national agency Transport Scotland was created at the same time. At this latest reorganisation SPT gained responsibility for planning for all regional transport (not just public transport) though it lost a number of specific powers relating to rail franchising and concessionary fares. There will be no change in abbreviation (still "SPT") or branding or in its major operational functions. SPT has the following main responsibilities: Until 1986 SPT (and the Greater Glasgow Passenger Transport Executive before it) was directly responsible for running

title: Hines Interests Limited Partnership

text: Hines Interests Limited Partnership Hines Interests Limited Partnership is a privately held company that invest in and develops real estate. The company has developed, redeveloped or acquired 1,262 properties, comprising over 414 million square feet. The company currently manages 529 properties comprising 213 million square feet. The company has a presence in 201 cities in 21 countries. The company was founded in Houston in 1957 by Gerald D. Hines. In 1966, the company signed a lease with Royal Dutch Shell as the anchor tenant of a 50-story building it was constructing. In March 2006, Hines Real Estate Investment Trust acquired

title: Abbreviation

text: also common. To indicate the plural of the abbreviation or symbol of a unit of measure, the same form is used as in the singular. When an abbreviation contains more than one full point, "Hart's Rules" recommends putting the "s" after the final one. However, subject to any house style or consistency requirement, the same plurals may be rendered less formally as: According to "Hart's Rules", an apostrophe may be used in rare cases where clarity calls for it, for example when letters or symbols are referred to as objects. However, the apostrophe can be dispensed with if the items

title: Private limited company

text: odgovornost"). Companies working under this structure append the abbreviation "д.о.о." ("d.o.o.") to their name. The minimum required starting capital for a d.o.o. is €5,000. Mexican legislation contemplates LLCs as "Sociedades de Responsabilidad Limitada", also known for their abbreviation "S. de R.L.". S. de R.L.'s award limited liability to its members up to their contribution in the company (i.e., contribution of capital) and also act as pass-through or flow-through entities whereby profits are "passed-through" to its members, avoiding double taxation. This type of company is widely used by foreign investors in Mexico because of its "pass-through" modality and its "check the

title: Limited Partnership (film)

text: be unlikely. Following later events that focused attention on same-sex marriage in the United States, such as California Proposition 8, Miller returned to filming. "Limited Partnership" premiered at the Los Angeles Film Festival on June 14, 2014. The broadcast premiere was on "Independent Lens" on June 15, 2015. Stephen Farber of "The Hollywood Reporter" wrote, "This potent doc retrieves a fascinating chapter in LGBT history." Joanne Ostrow of "The Denver Post" called the film "both heartbreakingly sad and triumphant". June Thomas of "Slate" wrote that the film is "a powerful corrective to the historical ignorance many of us exhibit". Limited

title: Limited liability partnership

text: to be in writing because simple partnership-based regulations apply by way of default provisions. It has been closely replicated by Japan, Dubai, and Qatar. It is perhaps closest in nature to a limited liability company in the United States of America although it may be distinguished from that entity by the fact that the LLC, while having a legal existence independent of its members, is not technically a corporate body because its legal existence is time limited and therefore not "continuing." The LLP structure is commonly used by accountants to retain the tax structure of traditional partnerships whilst adding some

title: Limited liability partnership

text: Περιορισμένης Ευθύνης "Etería Periorisménis Evthínis") meaning Company of Limited Liability. In an ΕΠΕ the partners own personal shares that can be sold by a partner only when all other partners agree. The business management can be exercised either directly by the board of partners or by a General Manager. In the aspect of liability, an ΕΠΕ is identical to an LLP. In Hungary, LLP is equivalent to the Hungarian "Betéti Társaság" (literally: "Deposit Partnership", legally styled as "Bt.") which must have at least two members: at least one must have unlimited liability and at least one must have limited liability.

title: Limited liability partnership

text: protected from personal liability, except to the extent of their capital contribution in the LLP. were introduced to Japan in 2006 during a large-scale revamp of the country's laws governing business organizations. Japanese LLPs may be formed for any purpose (although the purpose must be clearly stated in the partnership agreement and cannot be general), have full limited liability and are treated as pass-through entities for tax purposes. However, each partner in an LLP must take an active role in the business, so the model is more suitable for joint ventures and small businesses than for companies in which investors

title: Private limited company

text: working under this structure append the abbreviation "d. o. o." to their name. The minimum required starting capital for a "d. o. o." is €7,500. Due to the high cost and complicated bookkeeping of a real corporation, this is a more widespread form. In Spain, LLCs are called "Sociedad de responsabilidad limitada" (SRL), "company of limited responsibility", or "sociedad limitada" (SL), or "limited partnership". They are tax subject, and company shares cannot be sold in a public market, the transference of them having to be done compulsorily in the presence of a civil law notary, in the same way other

title: Private limited company

text: the law contemplates "spoločnosť s ručením obmedzeným" (abbreviation "spol. s r. o." or "s. r. o.") or as the rough equivalent of a limited liability company. It is very popular form of business organization due to ensurance of limited liability in exchange for a relatively small investment into the registered capital. From one to 50 associates can found it through a founding agreement with minimum registered capital of €5000, minimum €750 per person, in money or other property. (§ 105–153 of Act. No 513/1991 Coll. – Commercial Code as amended.) Slovenian legislation contemplates LLCs as "družba z omejeno odgovornostjo". Companies

title: Abbreviation

text: the American Psychological Association specifically says, "without an apostrophe". However, the 1999 style guide for "The New York Times" states that the addition of an apostrophe is necessary when pluralizing all abbreviations, preferring "PC's, TV's and VCR's". Following those who would generally omit the apostrophe, to form the plural of run batted in, simply add an s to the end of RBI. For all other rules, see below: To form the plural of an abbreviation, a number, or a capital letter used as a noun, simply add a lowercase "s" to the end. Apostrophes following decades and single letters are

title: Limited liability partnership

text: other's actions. As with a limited company or a corporation, members in an LLP cannot, in the absence of fraud or wrongful trading, lose more than they invest. In relation to tax, however, a UK LLP is similar to a partnership, namely, it is tax-transparent. That is to say it pays no UK corporation tax or capital gains tax. Instead, LLP income and/or gains are distributed gross to partners as self-employed persons, rather than as PAYE employees. Partners receiving income and/or gains from an LLP are liable for their own taxation. There is no requirement for the LLP agreement even

title: Special limited partnership

text: by the GPs to an AIFM, which shall for the execution of its mandate be appointed as manager. One of the main advantages of the SLP is its contractual flexibility. The GPs and LPs define all the terms and conditions in the relevant limited partnership agreement (LPA), including the operational and organisational minutiae. The LPA can take the form of a notarial deed or a private agreement. Furthermore, only an extract of the LPA must be filed with the Luxembourg Trade and Companies Register and subsequently published in the Memorial C. The mandatory content of the extract comprises only the

title: Abbreviation

text: Abbreviation An abbreviation (from Latin "brevis", meaning "short" ) is a shortened form of a word or phrase. It consists of a group of letters taken from the word or phrase. For example, the word "abbreviation" can itself be represented by the abbreviation "abbr.", "abbrv.", or "abbrev." In strict analysis, abbreviations should not be confused with contractions, crasis, acronyms, or initialisms, with which they share some semantic and phonetic functions, though all four are connected by the term "abbreviation" in loose parlance.An abbreviation is a shortening by any method; a contraction is a reduction of size by the drawing together

title: Partnership

text: been recognized: A silent partner is one who still shares in the profits and losses of the business, but who is not involved in its management. Sometimes the silent partner's interest in the business will not be publicly known. A silent partner is often an investor in the partnership, who is entitled to a share of the partnership's profits. Silent partners may prefer to invest in limited partnerships in order to insulate their personal assets from the debts or liabilities of the partnership. Summarising s. 5 of the "Partnership Act 1958" (Vic) (hereinafter the "Act"), for a partnership in Australia

text: rights of corporates, at least two individuals who are partners of such limited liability partnership or nominees of such bodies corporate shall act as designated partners. LLP is required to maintain books of accounts for each year on cash basis or on accrual basis. Accounts shall be audited by Auditors appointed by the LLP. Audit of accounts is compulsory if turnover exceeds Rs. 40 lakhs in any financial year or contribution by partners exceed Rs. 25 lakhs. The Statement of Accounts and Solvency for the year ended 31 March is required to be filed with the Registrar before 30 October

title: The Guinness Partnership

text: of the other main housing divisions in the Group to form a single charitable company operating nationwide, The Guinness Partnership Limited. The Guinness Partnership and Wulvern Housing Limited merged on 31 January 2017. Guinness Care specialises in services for over 10,000 elderly people and people with a learning disability, providing home care, supported living, care homes and schemes for retired people. The Guinness Partnership The Guinness Partnership is one of the largest providers of affordable housing and care in England. As of 2014, the Partnership owns and manages around 65,500 homes and provides services for more than 135,000 people. The

title: Private limited company

text: times the current minimum wage, R$ 78.800,00 (US$26.267.00) as of 2015. Bulgarian legislation corresponds LLCs (Ltd, GmbH, SARL, etc.) as "Дружество с ограничена отговорност" ("Druzhestvo s ogranichena otgovornost"; company with limited liability). Companies incorporated under this structure append the cyrillic abbreviation "ООД" (Latin script: OOD) to their name. In the case of an LLC incorporated with a sole-shareholder/member (sole-ownership), this is designated and known as "Еднолично дружество с ограничена отговорност" ("Ednolichno druzhestvo s ogranichena otgovornost"; sole-ownership company with limited liability) and abbreviated as "ЕООД" (EOOD). The EOOD specifically, is exempted from annual, general or extraordinary meetings for making decisions and

title: Private limited company

text: that extends to all of his/her property, including private one. The Danish form of the LLC is the "kommanditselskab" (K/S). There is no minimum capital requirements. In a K/S there are two types of shareholders, the "komplementar" which is fully liable, and the "kommanditist" which liability is limited. The K/S is a tax-transparent company, which means the income "passes through" the company directly to the shareholders. Dominican Republic legislation contemplates LLCs as "Sociedad de Responsabilidad Limitada", also known by their abbreviation "S.R.L.;; S.R.L.s award limited liability to their members up to their contribution in the company (i.e., contribution of capital).

title: Limited liability partnership

text: governments to advance their interests. PricewaterhouseCoopers and Ernst &Young hired the legislature of Jersey to enact a LLP Bill, which they themselves had drafted. They awarded themselves protection from lawsuits, with little public accountability... Accounting is central to all calculations about institutionalised abuses, tax and responsibility avoidance. In the U.S., the Delaware Supreme Court Chief Justice Myron Steele suggested that limited liability entities should not be held to common law standards of fiduciary principles (as applied to all other company and corporate structures). Instead, he argued that courts should use contractual analysis of the partnership agreement when assessing cases of

title: Limited liability partnership

text: plan to take passive roles. Japanese LLPs may "not" be used by lawyers or accountants, as these professions are required to do business through an unlimited liability entity. A Japanese LLP is not a corporation, (i.e. a separate legal entity from partners within the meaning of Anglo-American Law) but rather, exists as a contractual relationship between the partners, similar to an American LLP. Japan also has a type of corporation with a partnership-styled internal structure, called a godo kaisha, which is closer in form to a British LLP or American limited liability company. The concept of LLP exists in Kazakhstan

title: Abbreviation

text: fit into the same acronyms. Hence "DESRON 6" is used (in the full capital form) to mean "Destroyer Squadron 6", while "COMNAVAIRLANT" would be "Commander, Naval Air Force (in the) Atlantic." Abbreviation An abbreviation (from Latin "brevis", meaning "short" ) is a shortened form of a word or phrase. It consists of a group of letters taken from the word or phrase. For example, the word "abbreviation" can itself be represented by the abbreviation "abbr.", "abbrv.", or "abbrev." In strict analysis, abbreviations should not be confused with contractions, crasis, acronyms, or initialisms, with which they share some semantic and phonetic

title: Spoločnosť s ručením obmedzeným

text: Spoločnosť s ručením obmedzeným Spoločnosť s ručením obmedzeným (abbreviation "spol. s r. o." or "s. r. o."; literal translation: "company with limited liability") is a Slovak law business entity, the legal structure for a private limited liability company. It is the rough equivalent of United States LLC and United Kingdom (and certain Commonwealth countries) Ltd. It is regulated under § 105 – 153 of Act. No 513/1991 Coll. (Commercial Code as amended). It is very popular form of business organization due to ensurance of limited liability in exchange for a relatively small investment into the registered capital. From one to

title: Family Limited Partnership

text: can do with it as they please. Someone with a partnership interest worth $500,000, but that can't be collected until the GP declares a distribution (which may be many years away) is not as desirable, and a hypothetical and savvy buyer would factor this into their calculation of what they are willing to pay. Similarly, this asset cannot be sold or converted, and as a result, is less desirable than an equivalent amount of cash or marketable assets. If an appraisal firm is engaged and values the 50% LP interest at $400,000, reflecting appropriate discounts for lack of control and

title: Abbreviation

text: symptomatic of an attempt by people manually reproducing academic texts to reduce the copy time. An example from the Oxford University Register, 1503: The Early Modern English period, between the 15th and 17th centuries, had abbreviations like "y" for "Þ", used for the word "the": "hence, by later misunderstanding, Ye Olde Tea Shoppe." During the growth of philological linguistic theory in academic Britain, abbreviating became very fashionable. The use of abbreviation for the names of J. R. R. Tolkien and his friend C. S. Lewis, and other members of the Oxford literary group known as the Inklings, are sometimes cited

title: Master limited partnership

text: team became an MLP. Section 7704 of the Revenue Act of 1987 limited which businesses could be MLPs, delineating that an MLP must earn at least 90% of its gross income from qualifying sources, which were strictly defined as the transportation, processing, storage, and production of natural resources and minerals. In the decades since the IRS has issued Private Letter Rulings which further clarify and define which activities generate qualifying income and which do not. Like all partnerships, MLPs have two classes of ownership: the general partner(s) which make the decisions, and the limited partners which contribute funds and participate

title: Abbreviation

text: or "U.N." for "United Nations". There are some house styles, however—American ones included—that remove the periods from almost all abbreviations. For example: Acronyms that were originally capitalized (with or without periods) but have since entered the vocabulary as generic words are no longer written with capital letters nor with any periods. Examples are sonar, radar, lidar, laser, snafu, and scuba. Today, spaces are generally not used between single-letter abbreviations of words in the same phrase, so one almost never encounters "U. S." When an abbreviation appears at the end of a sentence, only one period is used: "The capital of

title: Scribal abbreviation

text: by "contraction" and was mostly a Christian usage for sacred words, Nomina Sacra; non-Christian sigla usage usually limited the number of letters the abbreviation comprised and omitted no intermediate letter. One practice was rendering an overused, formulaic phrase only as a siglum: DM for "Dis Manibus" ("Dedicated to the Manes"); IHS from the first three letters of "ΙΗΣΟΥΣ"; and RIP for "requiescat in pace" ("Rest in Peace") because the long-form written usage of the abbreviated phrase, by itself, was rare. According to Trabe, these abbreviations are not really meant to lighten the burden of the scribe but rather to shroud

title: Slang abbreviation

text: Slang abbreviation Offensive words are often abbreviated for politeness, or decency. This is not limited to slang, or words that are always offensive- it can include words that are offensive to a certain party. For instance, abortion may be so offensive to a pro-life family that during normal conversation, if the pregnant daughter was to suggest getting an abortion, the mother would shout "HEY! Don't use the 'A' word in this house!" This practice has existed for centuries. Some very common examples are below. The "N Word" is often used to mean the word "nigger", and is the title of

title: Abbreviation

text: agents called the "Special Operations, Executive"—"S.O., E"—which is not found in histories written after about 1960. But before that, many Britons were more scrupulous at maintaining the French form. In French, the period only follows an abbreviation if the last letter in the abbreviation is "not" the last letter of its antecedent: "M." is the abbreviation for "monsieur" while "Mme" is that for "madame". Like many other cross-channel linguistic acquisitions, many Britons readily took this up and followed this rule themselves, while the Americans took a simpler rule and applied it rigorously. Over the years, however, the lack of convention

title: Abbreviation

text: electronic communication through mobile phones and the Internet during the 1990s allowed for a marked rise in colloquial abbreviation. This was due largely to increasing popularity of textual communication services such as instant- and text messaging. SMS, for instance, supports message lengths of 160 characters at most (using the GSM 03.38 character set). This brevity gave rise to an informal abbreviation scheme sometimes called Textese, with which 10% or more of the words in a typical SMS message are abbreviated. More recently Twitter, a popular social networking service, began driving abbreviation use with 140 character message limits. In modern English,

title: Private limited company

text: accounting methods and taxes, is thorough and detailed. The Swiss Code of Obligations provides for different kinds of companies with limited liability, the two most commonly used are: Swiss Limited Liability Company: The terms for this kind of company used in the three official languages of the Swiss Confederation are as follows: In German "Gesellschaft mit beschränkter Haftung" (abbreviation: "GmbH"), in French "Société à responsabilité limitée" (abbreviation: "S.à r.l." or "SARL") and in Italian "Società a Garanzia Limitata" (abbreviation: "SaGL"). A Swiss LLC is similar to an LLC with respect to various matters, including the following: Members may also be

title: Partnership (China)

text: organizations. A state-funded company, state-owned company, listed company, public welfare-oriented public institution or social organization may not become a general partner of a limited partnership. A general partnership (普通合伙) may be formed by general partners who bear unlimited joint and several liability for the debts of the partnership. the general partners share unlimited liabilities for the debt of the partnership. A limited partnership (有限合伙) is formed by a combination of "general partners" and "limited partners" where the "limited partners" bear the liabilities for the partnership's debts to the extent of their capital contributions. A special general partnership (特殊普通合伙) resembles a

title: Slang abbreviation

text: a documentary. The "F word" sometimes means "fuck", but is also the name of a cooking show, The F-Word, and sometimes has even been used to mean "feminism". The L Word is the name of a TV series, but has also been used to mean "love" This is strange because the word usually imposes a positive effect on those who hear it, but positive or negative, it's a strong word, and sometimes those emotions aren't wanted in the conversation. Slang abbreviation Offensive words are often abbreviated for politeness, or decency. This is not limited to slang, or words that are

title: Public limited company

text: be either an unlisted or listed company on the stock exchanges. In the United Kingdom, a public limited company usually must include the words "public limited company" or the abbreviation "PLC" or "plc" at the end and as part of the legal company name. Welsh companies may instead choose to end their names with , an abbreviation for "". However, some public limited companies (mostly nationalised concerns) incorporated under special legislation are exempted from bearing any of the identifying suffixes. The term "public limited company" and the "PLC"/"plc" suffix were introduced in 1981; prior to this, all limited companies bore

title: Spoločnosť s ručením obmedzeným

text: 50 associates can found it through a founding agreement with minimum registered capital of €5000, minimum €750 per person, in money or other property. Spoločnosť s ručením obmedzeným Spoločnosť s ručením obmedzeným (abbreviation "spol. s r. o." or "s. r. o."; literal translation: "company with limited liability") is a Slovak law business entity, the legal structure for a private limited liability company. It is the rough equivalent of United States LLC and United Kingdom (and certain Commonwealth countries) Ltd. It is regulated under § 105 – 153 of Act. No 513/1991 Coll. (Commercial Code as amended). It is very popular