Dawgen Global is an integrated multidisciplinary professional service firm . The firm is staff by a Global Team of Professionals spanning several disciplines. We are integrated as one firm and provide several professional services including: audit,accounting ,tax,IT,Risk, HR,Performance, M&A,corporate recovery and other advisory services Caribbean Region Head Office : Dawgen Towers 47-49 Trinidad Terrace Kingston 5 Tel: (876) 9292518 | (876) 9265210 Email: info@dawgen.global
Friday, December 30, 2011
Thursday, December 29, 2011
Wednesday, December 28, 2011
Business ideas & opportunities for 2012 in Jamaica
We’ve selected a few new business ideas in the agro-industrial sector in Jamaica that will provide entrepreneurs with plenty of inspiration in 2012.
The Scientific Research Council (SRC) is Jamaica’s principal public sector agency,responsible for the fostering and coordination of scientific research and the promotion of its application. Most of the Council’s projects support the growth and development of the agro-industrial sector in Jamaica through research, adaptation of available technologies, creation of new and appropriate technologies and the provision of training and technical assistance .
BUSINESS OPPORTUNITIES AVAILABLE AT SRC
- Opportunities in Personal Care Products
- Extraction of Lemon Grass Oil
- Lemon Grass Market study
- Other SRC Business Opportunities
Casino Gaming Opportunity in Jamaica
Casino Gaming Act-Jamaica
The signing into law last May of Jamaica’s casino legislation now paves the way for private investments in large-scale integrated casino hotels on the island, that should catapult Jamaica to the pinnacle of Caribbean tourist destinations.
Jamaica’s House of Representatives has approved two sets of casino gaming regulations dealing with applications, and the games and manner of operations.
The Casino (Application for Declaration of Approved Integrated Resort Development) regulations 2011, which allows for the smooth management of casinos, are guided by Section nine of the Casino Gaming Act, which stipulates the number of hotels to be contained in the integrated resort development, including room stock; the manner in which the developer proposes to operate the development; the financing to be applied to the establishment and operational maintenance; and the economic effects of the operation.
The regulations include the form of application for declaration as an approved integrated resort development, with guidance notes as to required contents; and a personal history disclosure form, which is to be completed by each individual holding five per cent or more of the voting capital of the applicant, the chief executive officer of the applicant, each director of the applicant, every other officer and senior employee of the applicant, and any individual, who is expected to operate any major component of the integrated resort development.
There is also a business entity disclosure form, which is to be completed by each business entity holding five per cent or more of the voting share of the applicant.
As it pertains to the Casino Gaming (Prescribed Games) regulations 2011, which falls under Section 72 of the Casino Gaming Act, the Casino Gaming Commission is empowered to make regulations for the licensing and operations of casinos with the minister’s approval. The regulations indicate to prospective applicants, the games and the manner of their operation that will be deemed to constitute casino gaming.
The signing into law last May of Jamaica’s casino legislation now paves the way for private investments in large-scale integrated casino hotels on the island, that should catapult Jamaica to the pinnacle of Caribbean tourist destinations.
Jamaica’s House of Representatives has approved two sets of casino gaming regulations dealing with applications, and the games and manner of operations.
The Casino (Application for Declaration of Approved Integrated Resort Development) regulations 2011, which allows for the smooth management of casinos, are guided by Section nine of the Casino Gaming Act, which stipulates the number of hotels to be contained in the integrated resort development, including room stock; the manner in which the developer proposes to operate the development; the financing to be applied to the establishment and operational maintenance; and the economic effects of the operation.
The regulations include the form of application for declaration as an approved integrated resort development, with guidance notes as to required contents; and a personal history disclosure form, which is to be completed by each individual holding five per cent or more of the voting capital of the applicant, the chief executive officer of the applicant, each director of the applicant, every other officer and senior employee of the applicant, and any individual, who is expected to operate any major component of the integrated resort development.
There is also a business entity disclosure form, which is to be completed by each business entity holding five per cent or more of the voting share of the applicant.
As it pertains to the Casino Gaming (Prescribed Games) regulations 2011, which falls under Section 72 of the Casino Gaming Act, the Casino Gaming Commission is empowered to make regulations for the licensing and operations of casinos with the minister’s approval. The regulations indicate to prospective applicants, the games and the manner of their operation that will be deemed to constitute casino gaming.
Jamaica Resort Areas
Introduction
Columbus on beholding the island for the first time described Jamaica as “the fairest land…”. He has had company ever since. Jamaica, to many visitors epitomises paradise, a step above the ordinary. Our island seems to have always attracted her share of visitors, and despite the small size has made wonderful memories for millions of visitors each year. Jamaica with only 10,991 square kilometres (4,244 square miles) is more than beaches and hotels; it is a phenomenon, an experience – best savoured by immersion or in small bits. We have broken down these bits as resort areas. These resort areas include Kingston, Montego Bay, Ocho Rios, the South Coast, Negril, and Port Antonio.
Kingston
Sheltered by the Blue Mountains, the Kingston Resort area is bordered to the north by Jamaica’s largest mountain range and to the south by the world’s 7th largest natural harbour. The resort area of Kingston provides a contrast of experiences that cannot be found in any other resort area or across the region. Kingston provides opportunities for natural, historical, cultural and recreational experiences.
Often referred to as “the heartbeat of Jamaica”, Kingston is considered the business and cultural capital of the Caribbean. The area is home to many thriving educational and entrepreneurial institutions as well as numerous entertainment and recreational facilities. Access to the area is made easy through the Norman Manley International Airport, the Tinson Pen Aerodrome, and a healthy road network.
The seat of government for the island, Kingston is the official home for the Governor General (the Queen’s representative on island), the Prime Minister’s Residence and Office (Vale Royal and Jamaica House respectively), as well as the region’s largest University campus (the University of the West Indies).
The Kingston resort area’s sights include:
- The historic towns of Spanish Town and Port Royal
- Theatres, playhouses and clubs
- Meeting spaces of varying sizes and budgets
- Galleries, craft shops and markets
- Gardens and coffee farms
- Bird watching and hiking trails
Montego Bay
Jamaica’s bustling second city, Montego Bay (MoBay for short) is considered the tourist capital of the island. Graced with a modern international airport (Sangster International) and cruise ship pier which can accommodate megaliners, Montego Bay is a thriving city abuzz with activities for every budget and preference.
The “complete resort”, Montego Bay has all the very best that Jamaica has to offer including five (5) championship golf courses, boutique and luxury hotels, themed restaurants and gaming lounges as well as picture-perfect white sand beaches. Montego Bay is home to the Hip Strip – a full mile of restaurants, entertainment, shopping, fun and excitement.
The resort area encompasses the town of Falmouth with its fine examples of Georgian architecture and the Jamaican Vernacular. The sleepy seaside town of Falmouth dates back to the early 1700’s and was served by piped potable water before many major North American cities, including New York.
The Montego Bay resort area’s sights include:
- Rose Hall and Greenwood Great Houses
- Croydon and Hilton Plantations
- The “Hip Strip”
- White sand beaches
- The Luminous Lagoon
- Five (5) Championship Golf Courses
Negril
The quintessential “kick-your-shoes-off, do-as-you-please” resort area with its laid back atmosphere and picturesque sunsets, Negril is Jamaica’s most westerly of resort areas. Dubbed the “capital of casual”, Negril is a popular getaway for those who want an escape from the daily grind – it is the place to pack a bag and run to. Protected by law from large scale developments and high rises, the area has intimate bungalows on the beach besides sprawling all inclusives; pubs with live reggae music and local fare that cater to all budgets and tastes.
Negril Sites include:
- The Kool Runnings Water Park
- The World Famous 7 mile beach
- Watching Sunsets at Jakes
- Cliff Diving
Ocho Rios
Encompassing the garden parish of St. Ann, the resort area of Ocho Rios is the nature lover’s escape. Fabled to be watered by eight rivers (as its name suggests) Ocho Rios provides a lush landscape of caves, gardens, rivers and white sand beaches. The name Ocho Rios actually derives from “Las Choreras” meaning “waterfalls” and may be a reflection of the many waterfalls in the area. From the Fern Gully located in the remains of an old river bed to the tiered waterfalls of Dunn’s River, arguably, Jamaica’s most popular attraction, Ocho Rios draws thousands of visitors back to arguably the island’s most romantic, picturesque resort area.
The “centerpiece of Jamaica”, Ocho Rios provides a range of activities from golf to watersports to equestrian and soft adventure activities. The area is approximately equidistant between the island’s two cities – Kingston and Montego Bay, providing excellent access from both international airports. The birthplace of Bob Marley and Marcus Garvey, Ocho Rios offers a variety of cultural experiences - Marley’s mausoleum at Nine Miles, ReggaeXplosion and Seville Heritage Park all help to chronicle Jamaica’s experience in story and song.
The Ocho Rios resort area’s sights include:
- Dunn’s River Falls
- Fern Gully
- Shaw Park, Coyaba and Cranbrook Gardens
- Dover Raceway
- Watersports
- Craft and Duty free Shopping
The South Coast
Small intimate communities, rustic, comfortable inns, fresh produce and provisions are images conjured by the island’s South Coast. The eclectic “off the beaten track” resort area is the cradle of the island’s community based tourism initiatives. Rising in the cool hills of Manchester across the more temperate flatlands of St. Elizabeth, the South Coast is plantations and safaris, peppered shrimp at Middle Quarters and curried lobster at Little Ochie, cold Red Stripe at Floyds and Papaya Daiquiri at YS Falls. It is iconically, Appleton Estate and the unique flavour of Jamaica birthed in the cool, lush Nassau Valley and the people who make it the world’s finest rum.
South Coast sights include:
- The towns of Mandeville, Black River and Treasure Beach
- Milk River Bath & Spa
- YS Falls
- Safaris on the Black River
- Lovers’ Leap
- Appleton Estate
Port Antonio
The picturesque eastern end of the island has a special allure for those who enjoy the calm peace of an English countryside framed by the majestic Blue Mountains and azure Caribbean waters. Port Antonio is quiet, quaint and intimate with its homely villas hidden in forested nooks and waterfalls gushing from the hillsides into serene rivers. One visit and you’ll understand why we say Port Antonio, naturally.
Home to the Maroons of Moore Town and the bastion of Jamaica’s sole heroine, Nanny, Port Antonio has been home to many other famous residents including Errol Flynn, the Hollywood actor who used cargo rafting on the Rio Grande as a recreational activity for his guests. The area receives more rainfall than any other area on island resulting in verdant pastures, rivers and landscapes teaming with indigenous flora and fauna.
Port Antonio is also a yachter’s haven with a modern marina, named in honour of Errol Flynn, and dry dock facility. Jamaica’s longest running fishing tournament – the Port Antonio Marlin Tournament – takes place in the area each October.
Port Antonio sights include:
- Folly Ruins
- Nonsuch and Foxes Caves
- Scatter, Reich and Somerset waterfalls
- The Blue Lagoon and Frenchman’s Cove
- The Errol Flynn Marina
- White sand beaches
Jamaica offers a vacation for every traveler and every budget. Scores of hotels, villas, inns and apartments are enhanced by attractions ranging from historic sites to soft adventure. A modern transportation system provides ease between and in resort areas.
Tuesday, December 27, 2011
COMPLIANCE UNDER THE COMPANIES ACT 2004 -JAMAICA
COMPLIANCE UNDER THE COMPANIES ACT 2004- JAMAICA
During a Company’s life, it is be required to file certain
documents to ensure compliance with the Companies Act. Each of these documents
will attract late filing fees if they are not filed within the time specified
by Act. Continued default in filing may lead to prosecution, suit or
disqualification of the company’s officers.
- Particulars of Directors or any change therein (Form 23)
When: This document must be submitted to the
Companies Office of Jamaica within fourteen (14) days of the incorporation of a
Company or of any change in the Particulars of the Directors
Why: It is important that the particulars of
Directors of a company be filed with the Companies Office because
i) Persons doing business with the company can ascertain who
is capable of entering into transactions on behalf of the company.
ii) The liability of officers of the company at various
points in time can be determined
iii) Persons wishing to contact the company will be able to
identify the persons to whom communications to the company may be addressed.
- Notice of Appointment of Company Secretary (Form 20)
When: This document must be submitted to the
Companies Office of Jamaica within fifteen (15) days of the incorporation of a
Company or of any change in the Company Secretary
Why: It is important that the Notice of
Appointment or Change of Company Secretary of a company be filed with the
Companies Office because
i) The Secretary of a Company is an officer of the
company, whose appointment must form a part of the company’s records.
ii) The liability of officers of the company at various
periods of time can be determined
iii) Persons wishing to contact the company will be able to
identify the persons to whom communications to the company may be addressed.
Who can file: This document must be signed by
an existing Director / Authorized Official of the Company
- Registered Office Notice ( Form 17)
When: This document is filed along with the
documents for incorporation. Changes in the address of the Registered Office
must be filed within seven (7) days of the change
Why: It is important that the Registered Office
Notice of a company be filed with the Companies Office because
i) Interested investors and members of the public can find
out where to locate and/or contact the company
ii) All communications and notices should be sent to the
Registered Office of the company. In fact, a company is deemed to have received
any correspondence which is sent or delivered to the address recorded at the
Companies Office of Jamaica as the Registered Office of a Company
- Annual Returns ( Form 19 A or Form 19B)
When This document should be made up to a
date on or before the anniversary of the incorporation of a company if the
company is filing returns for the first time. The annual returns should be made
up to a date on or before the anniversary of the last return filed in the case
where previous returns have been filed. The company has 28 days from the date
to which the return is made up before the return becomes overdue.
Why It is important that the Annual Returns
of a company be filed with the Companies Office because
i) The Annual returns are important in identifying changes
in the ownership or management of a company during the period for which the
return is made
ii) These returns are also important in identifying changes
in the value of shares and share transactions during the period for which the
return is made.
* Companies limited by Guarantee must file Financial
Statements along with their Annual Returns
· All Public Companies and other Companies, which meet
certain criteria set out by the Act are also required to file Audited Financial
Statements along with their Annual Returns
All Companies whose names appear on the register of
companies are required to comply with the statutory obligations under the
Companies Act whether or not the company is actively doing business. Where a
company has stopped doing business and wishes to be removed from the register,
the procedure for removal may be followed.
- REMOVAL UNDER THE COMPANIES ACT 2004
REMOVAL BY REQUEST
A company, which has ceased trading and has no assets or
liabilities may request removal under the Companies Act. In order to do this,
the company will be required to do the following:
1. File any outstanding documents (Annual Returns, notices
etc., to bring the company’s filings up to date)
2. Submit a request for removal in writing to the Companies
Office of Jamaica. This letter must be signed by a Director or Authorized
Official of the company and must expressly state that the company wishes to be
removed from the register of companies.
3. Submit a letter from an Auditor/Chartered Accountant
certifying that the Company has neither assets nor liabilities .
The applicable fee for the removal (in addition to the fees
for filing the outstanding documents) consists of the processing fee for the
removal, and a charge for advertising the removal in the newspaper.
A company which still as assets or liabilities must proceed
by way of Liquidation.
REMOVAL BY THE REGISTRAR OF COMPANIES
1. The Companies Act 2004 empowers the Companies Office of
Jamaica to strike from the Register of Limited Companies any Company where she
has reasonable cause to believe that the company is not carrying on business or
in operation.
In the event that a company is struck off the Register while
it is still carrying on business or owns property, the assets of the Company
will go bona vacantia to the Crown. That is, The Government of Jamaica
becomes the owner of the property .
If a company is struck of the Register while it owns
property or is carrying on Business, it may within Twenty (20) years of being
struck off, request restoration to the register. Such a company will be
required to satisfy the Registrar of Companies that
i) The company was at the time of striking off, carrying on
business or in operation
Or
ii) There is just cause for the Company to be restored to
the Register
A Company seeking restoration would be required to bear the
cost of restoration as well as payment to update its records
N.B. Changing the Name of a Company or transferring
ownership of the Company or the death of the members does not automatically
result in closure of the Company
COMPLIANCE UNDER THE BUSINESS NAMES ACT
Persons registered under this Act are required to renew
their registration every three years and to inform the Registrar in the event
of any changes to the business (e.g. the address).
COMPLIANCE UNDER THE INDUSTRIAL AND PROVIDENT SOCIETIES ACT
An industrial And Provident Society is expected to file
Annual return (Form K) along with financial statements each year
Operating a Business in Jamaica by incorporating a Company
Guide to Operate Business in Jamaica
Each person who intends to go into business in Jamaica must
decide on the legal structure best suited to his or her needs. The legal
structure of a commercial enterprise defines the legal relationships within the
enterprise as well as its relationship to its environment. In choosing the best
structure, you should consider your personality, the purpose of the enterprise,
its size and tax, management and statutory requirements for the several types
of commercial enterprises there are.
There are two basic structures to choose between:
• A
Company - a commercial enterprise registered or
incorporated under the Companies Act.
• A
Business - a sole trader or partnership registered under the
Business Names Act.
The following documents must be submitted:
1. The Articles of Incorporation (Form 1A or 1B)
which will contains the following information:
(a) The Name of the Company, which must include “Limited” as
the last word of the name in the case of a Company limited by shares or by
guarantee.
(b) The registered address of the company which must be
situated in Jamaica;
(c) In the case of a Company having a share capital, the
classes of shares, and the maximum number of shares the Company is authorized
to issue;
(d) Restrictions, if any, on share transfers;
(e) Minimum and/or maximum number of Directors;
(f) Any restrictions on the business that the Company may
carry on.
The Articles must be stamped at the Stamp Duty and Transfer
Tax Department (111 Harbour Street, Kingston)
2. A Declaration of Compliance (Form 2)
This is a Declaration by an Attorney-at- law or Chartered
Secretary engaged in the formation of the company or a Director or Secretary
named in the Articles of Incorporation, stating that all the requirements of
the Companies Act 2004 were adhered to when the Articles of Incorporation were
being prepared.
It may be signed by
(a) A Director or Secretary of the Company
(b) An Attorney-at-Law or Chartered Secretary engaged in the
formation of the Company.
and must be witnessed by a Justice of the Peace
3. A Registered Office Notice (Form 17)
This document records the Registered or Legal Address of the
Company.
These documents are then examined to ensure that they are
fully and accurately completed. If the documents are in order, then a
Certificate of Incorporation is issued within five working days.
Contact us for assistance in Incorporating your Business in Jamaica
UHY Dawgen:TEL:18769084007Email:info@uhy-ja.com Website:uhy-ja.com
Saturday, December 24, 2011
At times you may need a trained outside professional to evaluate your company's operations to determine if the appropriate controls are in place to ensure proper handling of resources and to protect yourself from employee theft.
We assess your internal control systems to determine the efficiency and effectiveness of your operating procedures. Then we make recommendations that help your company become stronger and more profitable by correcting any inefficient or ineffective operating procedures we find.
What we do for you...
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Planning is the key to successfully and legally reducing your tax liability. We go beyond tax compliance and proactively recommend tax saving strategies to maximize your after-tax income.
We make it a priority to enhance our mastery of the current tax law, complex tax code, and new tax regulations by attending frequent tax seminars.
Businesses and individuals pay the lowest amount of taxes allowable by law because we continually look for ways to minimize your taxes throughout the year, not just at the end of the year.
We recommend Tax Saving Strategies that help you...
Here's just a few of the Tax Saving Strategies we use...
Remember, we work for you not for the IRD. Many of our clients save many times the fee in reduced tax liability through careful planning and legitimate tax strategies.
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  | Pricing Your Products and Services: A Basic Review |
|
Pricing goods and services is one of the most difficult tasks in the business arena. Many small businesses fail to make a profit simply because they don't consider all the factors necessary to make prices competitive and yield that elusive profit.
Table of Contents
- Retail Cost and Pricing
- Competitive Position
- Pricing Below The Competition
- Pricing Above The Competition
- Multiple Pricing
- Cost Factors and Pricing
- Figuring Costs and Profits For a Consultant Service
- Summary
Before setting prices, you must understand your market, distribution costs and competition. Remember, the marketplace responds rapidly to technological advances and international competition. You must keep abreast of the factors that affect pricing and be ready to adjust quickly.
This Financial Guide does not attempt to be an in-depth discussion of pricing analysis. Rather, it is intended only to provide a basic review of the several pricing strategies - and perhaps encourage you to take a fresh look at your present strategies. Professional financial guidance will be helpful in working up and evaluating the financial aspects of the analysis for your financial resources.
Retail Cost and Pricing
A common pricing practice among small businesses is to follow the manufacturer's suggested retail price. The suggested retail price is easy to use, but it does have one major shortcoming - it doesn't adequately account for the element of competition.
Competitive Position
An alternative to the manufactures suggested retail price is to base your price on those of your competitors. A small retailer, for example, should compare prices with a store that's comparable in size and customer volume. It's very chancy to compete with a large store's prices, because they can buy in larger volume and their cost per unit may be less.
Instead, price products based on your local small-store analysis, then highlight other competitive factors, like personalized customer service and convenient location. There are any number of factors that influence a consumer's decision to buy from a certain business, including price, convenience, and courteous and attentive service.
Pricing Below The Competition
Some vendors have been very successful pricing their goods or services below the competition. Since this strategy reduces the profit margin per sale, it requires a company to reduce its costs and:
- Obtain the best prices possible for merchandise
- Locate the business in an inexpensive location or facility
- Closely control inventory
- Limit the line to fast-moving items
- Design advertising to concentrate on price specials
- Limit other services.
One word of caution: Pricing goods below the competition can be difficult to sustain. Why? Because every cost component must be constantly monitored and adjusted. It exposes a business to pricing wars. Competitors can match the lower price, leaving both parties out in the cold.
Pricing Above The Competition
This strategy is possible when price is not the customer's greatest concern. Considerations important enough for customers to justify paying higher prices include:
- Service considerations, including delivery, speed of service, satisfaction in handling customer complaints, knowledge of product or service, and helpful, friendly employees
- A convenient or exclusive location
- Exclusive merchandise.
Multiple Pricing
This approach involves selling a number of units for a single price-for example, two items for $1.98. This is useful for low-cost consumable product, such as shampoo or toothpaste. Many stores find this an attractive pricing strategy for sales and year-end clearances.
Cost Factors and Pricing
Every component of a service or product has a different, specific cost. Many small firms fail to analyze each component of their commodity's total cost, and therefore fail to price profitably. Once this analysis is done, prices can be set to maximize profits and eliminate any unprofitable service.
Cost components include material, labor, and overhead costs:
- Material costs are costs of all materials found in the final product. For example, the wood used in the manufacturing of a chair is a direct material.
- Labor costs are the costs of the work that goes into the manufacturing of a product. An example would be the wages of all production-line workers producing a certain commodity. The direct labor costs are derived by multiplying the cost of labor per hour by the number of personnel-hours needed to complete the job.
- Remember, do not only use the hourly wage but, also the dollar value of fringe benefits. These include social security, workers' compensation, unemployment compensation, insurance, retirement benefits, etc.
Overhead Costs are any costs not readily identifiable with a particular product. These costs include indirect materials, (e.g. supplies) utilities, depreciation, taxes, rent, advertising, transportation and insurance. Overhead costs also cover indirect labor costs, such as clerical, legal and janitorial services. Be sure to include shipping, handling, and/or storage as well as other cost components.Part of the overhead costs must be allocated to each service performed or product produced. The overhead rate can be expressed as a percentage or an hourly rate. This is a complex task. It is best to consult with an expert in this area. It is important to review your overhead costs periodically. Charges must be revised to reflect inflation and higher benefit rates. It's best to project the costs quarterly, including increased executive salaries and other projected costs.
Figuring Costs and Profits For a Consultant Service
As a consultant, you will most likely price your service by the hour. Remember to charge for an adequate number of hours. Travel time is usually listed as an extra charge.
It's unlikely that all your time will be billed to clients. Therefore, hourly or contract fees must be set high enough to cover expenses during slow periods. That is why one-half of the total normal working hours for a given year are used in figuring overhead rates. Try to obtain long-term, monthly, or contract assignments when possible.
Summary
Your price structure and policy are major components of your public image and are crucial to securing and keeping your clientele.
Pricing for service businesses may be more complex that retail pricing. The equation, however, is the same: Cost + Operating Expenses + Desired Profit = Price
The key to success is to have a well-planned strategy. Establish your policies and constantly monitor prices and operating costs to insure profit. Accuracy increases profits!
A Strategic Business Plan is much more than a tool to obtain financing. If you still have all you plans and ideas locked up inside your head... preparing a strategic plan helps you clarify your company's direction, ensures your key leaders are all "on the same page", and keeps both management and staff focused on the tasks at hand.
A Strategic Plan is often needed when...
The Strategic Plan provides a blueprint, describing your company, its products, the competitive environment, management team, financial health, and business risks.
The plan allows you to...
Remember: Failing to plan is planning to fail.
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