the contribution of CEPS in respect of Revenue and Non-Revenue functions to National Development over the period 2008 – 2011. Customs‚ Excise and Preventive Service (CEPS) established under the CEPS (Management) Law 1993 PNDCL 330 has proved it worth in tax administration‚ collecting GH¢ 24‚800‚000‚ GH¢ 31‚5000‚000‚ GH¢ 37‚100‚000 and GH¢ 45‚900‚000 in 2008‚ 2009‚ 2010 and 2011 respectively in Kumasi‚ contributing 1% in total CEPS revenue in Ghana. Aside revenue collection‚ CEPS is mandated to prevent
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challenges the Revenue Authorities faces when mobilizing revenue. Various scholars and administrative practitioners have put out a lot of theories‚ concerns and views on GRA’s ability to mobilize revenue and how these monies mobilized are spent. Among the reasons assigned by such concerns and opinions is‚ the challenges of the GRA administration is to be blamed on inadequate revenue mobilization‚ due to lack of mission or comprehensive functional role‚ and lack of proper structure ( i.e. the role
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(American Express‚ 2006)‚ but turnover continues to be a significant problem. High turnover not only causes the hotels lose their good employees and makes the level of service declined‚ but also increases the costs and expenses of recruitment and training. So‚ those hotels should take some measures to reduce employee turnover. Through some information‚ there are four main reasons: salary and welfare‚ personal development‚ sense of achievement‚ and interpersonal relationship. Clark and Estes (2002) suggest
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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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Q1. How might revenue management be applied to a professional services firm (e.g. consulting)‚ a restaurant‚ and a golf course? What rate fences would you use and why? Revenue Management for a professional consulting firm:- Revenue management for a professional services firm can be applied by defining different packages for major clients‚ minor clients & new clients. Model can be adjusted as fixed price model as well as fixed plus variable cost model. This can be further differentiated with proficiency
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(b) Lower of cost or market is used to value inventories. (c) Financial information is presented so that investors will not be misled. (d) Intangible assets are capitalized and amortized over periods benefited. (e) Repair 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
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How to Reduce Math Test Anxiety (Authors Logic) http://www.mathgoodies.com/articles/how-to-reduce-math-test-anxiety.html Author: Ryan Rivera has been a proponent of teaching anti-anxiety strategies to youth and adults‚ and has additional information about anxiety at calmclinic.com. It’s not unusual for a child to struggle with math during their early school years. As a child’s brain develops‚ they start to learn how to solve logic problems and apply analytical reasoning – a development that
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Chapter 4 The Revenue Cycle Objectives for Chapter 4 • Tasks performed in the revenue cycle‚ regardless of the technology used • The functional departments involved in revenue cycle activities and the flow of revenue transactions through the organization • The documents‚ journals‚ and accounts that provide audit trails‚ promote the maintenance of records‚ support decision making‚ and sustain financial reporting • Risks associated with the revenue cycle and the controls that reduce these risks
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President Barack Obama address to America that no worker should have to work full time and still remain in poverty. As the cost of living continues to rise across the United States‚ America’s minimum wage is left unchanged. We must find the appropriate balance and yield better compensation to our citizens or otherwise working class Americans will simply not be able to cope with cost of living. Raising minimum wage across America for most Democrats is a solution to a problem; however‚ to most republicans
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dictionary an Asylum seeker is: “a person who has left their home country as a political refugee and is seeking asylum in another.”The big debate surrounding the area of asylum seekers is how to moderate the amount of boat people coming into Australia. The Malaysian Solution was one of the approaches to reduce the amount of asylum seekers arriving to Australia by boat. The Solution was this: If Malaysia accepted 800 of Australia’s next ‘boat people’ then Australia would accept 4000 of Malaysia’s
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