History of the Open Floor Plan. An open floor plan is a relatively new concept in residential home design. Homes up until the 1940s and 1950s employed designs where each function had its own separate room. The kitchen would be a separate room, living room a separate room, dining room a separate room, and so on.
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retained earnings), and pay a fraction of this reinvestment as a dividend to shareholders.hareholders in companies that pay little or no cash dividends can reap the benefit of the company's profits when they sell their shareholding, or when a company is wound down and all assets liquidated and distributed amongst shareholders.
A dividend is allocated as a fixed amount per share, with shareholders receiving a dividend in proportion to their shareholding. For the joint stock company, paying dividends is not an expense; rather, it is the division of after tax profits among shareholders.Retained earnings (profits that have not been distributed as dividends) are shown in the shareholders' equity section on the company's balance sheet-the same as its issued share capital.hareholders in companies that pay little or no cash dividends can reap the benefit of the company's profits when they sell their shareholding, or when a company is wound down and all assets liquidated and distributed amongst shareholders.