Market Structures: Competition, Monopoly, Oligopoly, Monopolistic

Perfect Competition: Market Fundamentals

Perfect competition is a theoretical market structure in which the following criteria are met: All firms sell an identical product (the product is a “commodity” or “homogeneous”). All firms are price takers (they cannot influence the market price of their product). Market share has no influence on prices.

Key Characteristics of Perfect Competition

  • Sellers: Typically small to medium-sized firms.
  • Consumers: Have many different options and extensive information
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GST & Customs Duty: Essential Concepts and Compliance

GST Fundamentals: Cascading Effect & Registration

Cascading Effect: Definition & Elimination by GST

Cascading effect refers to ‘tax on tax’, where a product is taxed at every stage of the supply chain without allowing credit for the tax paid at the previous stage.

Example Before GST Implementation

  • A manufacturer pays excise duty on goods.
  • A wholesaler buys it and pays VAT on the total price (which includes excise duty).

This resulted in double taxation.

How GST Eliminated Cascading Effect

GST is

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Understanding Exchange Rates and Their Impact on Global Trade

Understanding Exchange Rates

Exchange rates: The price of one currency in terms of another currency.

How Exchange Rates Affect International Trade

An increase in the exchange rate of the Euro against a foreign currency would appreciate the Euro. This makes imports cheaper but exports more expensive, potentially destabilizing the current account.

Conversely, if the Euro depreciates, exports become cheaper, potentially increasing export volume. However, imports become more expensive. This effect is influenced

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Foundations of Firm Economics: Production, Costs, and Market Structures

Firm Fundamentals: Core Economic Concepts

Key Economic Definitions

  • Enterprise: An institute that hires and organizes productive resources to produce and sell goods and services.
  • Opportunity Cost: The highest-value alternative forgone when making a choice.
  • Explicit Costs: Direct monetary payments for resources. The amount paid could have been spent on something else.
  • Implicit Costs: Costs incurred when a company forgoes an alternative action without making a direct monetary payment.
  • Economic Benefit: Equal
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Key Accounting Concepts: Goodwill & Depreciation

Goodwill: Partner Admission & Valuation

1. Meaning of Goodwill

Goodwill is an intangible asset that represents the value of a firm’s reputation, brand name, customer loyalty, favorable location, employee relations, and other non-physical advantages that allow it to earn higher-than-normal profits.

Definition:
According to the Institute of Chartered Accountants of India (ICAI),
“Goodwill is the value of the reputation of a firm which enables it to earn higher profits than the normal return on

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Core Economic Principles: Markets, Development, and Global Trade

Understanding Supply and Demand

The Law of Supply and Demand is the fundamental economic model explaining the formation of market prices for assets. It is used to clarify a wide variety of macroeconomic and microeconomic phenomena and processes.

The Law of Supply states that supply is directly proportional to price: the higher the product price, the more units will be offered for sale. Conversely, the Law of Demand indicates that demand is inversely proportional to price: the higher the price, the

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