collected will be spent. In Nigeria‚ the taxation system dates back to 1904 when the personal income tax was introduced in northern Nigeria before the unification of the country by the colonial masters. It was later implemented through the Native Revenue Ordinances to the western and eastern regions in 1917 and 1928‚ respectively. Among other amendments in the 1930s‚ it was later incorporated into Direct Taxation Ordinance No. 4 of 1940. Since then different governments have continued to try to improve
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Data for Dell Inc.‚ Fiscal Years 2000 – 2008 (in million‚ except per share data) | February 1‚ 2008 | February 2‚ 2007 | February 3‚ 2006 | January 28‚ 2005 | January 30‚ 2004 | February 1‚ 2002 | January 28‚ 2000 | Results of Operations | | | | | | | | Net Revenue | 61‚133 | 57‚420 | 55‚788 | 49‚121 | 41‚327 | 31‚168 | 25‚265 | Cost of Revenue | 49‚462 | 47‚904 | 45‚897 | 40‚103 | 33‚764 | 25‚661 | 20‚047 | Gross Margin | 11‚671 | 9‚516 | 9‚891 | 9‚018 | 7‚563 | 5‚507 | 5
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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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ijcrb.webs.com INTERDISCIPLINARY JOURNAL OF CONTEMPORARY RESEARCH IN BUSINESS THE CHALLENGES OF INSECURITY IN NIGERIA: A THEMATIC EXPOSITION EME‚ OKECHUKWU INNOCENT ANTHONY ONYISHI DEPARTMENT OF PUBLIC ADMINISTRATION AND LOCAL GOVERNMENT STUDIES UNIVERSITY OF NIGERIA‚ NSUKKA Abstract VOL 3‚ NO 8 DECEMBER 2011 Matters of safety and security are topical issues in today’s Nigeria. Life has always been precarious in our country. It is subject to all manners of dangers. In the first place it is often
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Costs and Revenues What is cost? If you go to a store and like an item and you want to buy it‚ which of the following questions would you ask: What’s the price of …..? 0R How much does …. cost? Examples of costs – set-up Examples of costs - running Fixed Costs 5000 What happened to the fixed costs if for some reason the company had technical problems and was unable to produce for 2 weeks? What happens if the landlord decided to raise the rent due to high property prices
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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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POVERTY AND INSURGENCY IN NIGERIA: THE BOKO HARAM CHALLENGE. ABSTRACT: This paper aims to study the insecurity in Nigeria which is widely caused by Islamic sects known as Boko Haram in Nigeria and its effects on security. This paper will also find if there is a connection between poverty and Insurgency that has led to a great unrest in Nigeria‚ the aim of writing is
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IKEA in Nigeria Nasser Mardini Virginia International University Global Sourcing and Logistics - MBA 628 September 15‚ 2012 Dr. Stephen Onu Company history IKEA was founded in 1943by Ingvar Kamprad aged 17 in a small farming village in Sweden. The name IKEA was formed from the founder’s initials I.K. plus the first letters of Elmtaryd and Agunnaryd‚ the farm and village where Kamprad grew up. Originally IKEA sold everything from pens and wallets to picture frame‚ watched and even ladies
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wholesalers‚ resellers‚ and value-added resellers. (Source: Company Form 10-K) Refer to the financial reports of Apple‚ Inc. for the year ended September 25‚ 2010 +Concepts+ a. In your own words‚ define "revenues." Explain how revenues are different from "gains." b. Describe what it means for a business to "recognize" revenues. What specific accounts and financial statements are affected by the process of revenue recognition? Describe the revenue recognition criteria outline in the FASB’s Statement
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A: The primary criteria the auditor should use in determining revenue to be recognized are: (1): persuasive evidence of an arrangement exists. (2): Delivery has occurred or services have been rendered. (3): The seller’s price to the buyer is fixed or determinable. (4): Collectability is reasonably assured. The most basic principle for revenue recognition is revenue has been realized or realizable and earned. B: (1) a: Multiple deliverable. Does the software and one year internet service has
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