HISTORY OF TAXATION IN GHANA Introduction & Definition of taxation: To tax (from the Latin taxo; "I estimate") is to impose a financial charge or other levy upon a taxpayer (an individual or legal entity) by a state or the functional equivalent of a state such that failure to pay is punishable by law. A tax may be defined as a "pecuniary burden laid upon individuals or property owners to support the government [...] a payment exacted by legislative authority." A tax "is not a voluntary payment
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How Computers Change the Way We Think Sherry Turkle is a clinical psychologist who writes about the way technology has changed our way of thinking. Turkle said we have to ask whether current technology is leading us in directions that serve our human purposes (327). She is the author of several books that deal with how technology helped to make us expect more from computers and less from each other. Turkle pointed out that the tools we use to think‚ change the ways in which we they think. The computer
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tools are expensed when purchased. (f) Agricultural companies use market value for purposes of valuing crops. (g) Each enterprise is kept as a unit distinct from its owner or owners. (h) All significant postbalance sheet events are reported. (i) Revenue is recorded at point of sale. (j) All important aspects of bond indentures are presented in financial statements. (k) Rationale for accrual accounting. (l) The use of consolidated statements is justified. (m) Reporting must be done at defined
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3. The Revenue Cycle The revenue cycle is a set of four business activities: Sales order entry‚ shipping‚ billing and cash collections. To each of these activities there are related administrative organisational activities. It is all associated with providing the goods and services of a company to their customers and collecting the payments for these sales. Information about the revenue cycle activities also flows to the other accounting cycles which are: the expenditure cycle‚ the production
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Revenue Cycle Education Improvement Strategies Presented by: Colleen Malmgren‚ MS‚ RHIA Fairview Health Services cmalmgrl @fairview.org Definition of Revenue Cycle All administrative and clinical functions that contribute to the capture‚ management and collection of patient service revenue *HFMA Scheduling/Registration Health Info Mgmt Case Management Pt Financial Srvcs Charge Capture Revenue Audit Chargemaster Establish Performance Indicators Establish measures that go beyond Accounts receivable
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The issue of revenue recognition practices is an area that has received a lot of attention from regulators. Whenever there is a report of financial restatements or negative earnings‚ regulators pay extra attention to review the financial statements in order to verify that that there are not any indications of financial fraud or that the organization overstepped their boundaries in the area of managed earnings. The reason that regulators have taken a special interest in financial accounting and potential
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Profile Top Glove is a public limited liability company that produces rubber glove incorporated in Malaysia in 1991. Top Glove was starting with only one factory with 3 production lines in 1991. In this day and age‚ Top Glove had becomes the largest rubber glove manufacturer in the world with its number of factories has been increases to 19 and the number of production lines has been increase to 355. In addition‚ the total pieces of gloves produced also increase to 31.5 billion per year and Top Glove
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The Line The "line" that the film’s title refers to is the poverty line‚ or the line between "the haves and have-nots‚" as one person in the film put it. The documentary highlights the stories of four people who have found themselves on both sides of the line: a former bank vice president who lost his job‚ a Louisiana fisherman whose livelihood is threatened by environmental degradation and hurricanes‚ a former homeless man‚ and a woman that grew up in a high crime neighborhood‚ lifted herself
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Republic of Vardar Revenue forecasts: Expected Tax Collections PAD 505 June 8‚ 2012 Abstract At independence in November 1991‚ the Republic of Vardar (named after the Vardar River Valley) was the least developed of the Yugoslav republics. Although the poorest of the six former Yugoslav republics‚ the country nevertheless can sustain itself in food and energy needs using its own agricultural and coal resources. From 1998 to 2000 real GDP growth averaged a little
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different rates under various circumstances. This is where revenue management plays an important role; to fill at least a minimum number of rooms without selling every room at discount prices; the idea is to sell enough rooms to cover fixed operating expenses. Once fixed expenses are covered‚ and there are now only fewer remaining rooms to sell‚ they could then sell the remaining rooms at higher rates to maximize revenue and profits. The term revenue management was shortly introduced after the airline
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