Joint-cost allocation. Elsie Dairy Products Corp. buys one input‚ full-cream milk‚ and refines it in a churning process. From each gallon of milk Elsie produces three cups of butter and nine cups of buttermilk. During May 2010‚ Elsie bought 12‚000 gallons of milk for $22‚250. Elsie spent another $9‚430 on the churning process to separate the milk into butter and buttermilk. Butter could be sold immediately for $2.20 per pound and buttermilk could be sold immediately for $1.20 per quart (note: two
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Game Rules World English-Language Scrabble® Players’ Association (WESPA) Version 2.0 Issued by the WESPA Rules Committee 17 November 2010 SCRABBLE® is a registered trademark of J. W. Spear & Sons Limited‚ a subsidiary of Mattel Inc‚ except in Canada and the United States‚ where it is a registered trademark of HASBRO. 1 Contents Preamble 6 Part 1 – Equipment 6 1.1 1.2 1.3 6 6 6 1.4 1.5 Standard Rules Word Source The Game Set 1.3.1 Tile Distribution
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The history of HIV and AIDS in Nigeria The first two HIV cases in Nigeria were identified in 1985 and were reported at an international AIDS conference in 19866. In 1987 the Nigerian health sector established the National AIDS Advisory Committee‚ which was shortly followed by the establishment of the National Expert Advisory Committee on AIDS (NEACA). At first the Nigerian government was slow to respond to the increasing rates of HIV transmission7 and it was only in 1991 that the Federal Ministry
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there was what the English political philosopher‚ Thomas Hobbes‚ called the ‘state of nature’. This ‘state of nature’‚ he argued‚ was characterised by the ‘war of all against all’. People agreed to the creation of this sovereign‚ and willingly gave up their right to self-help because they were very eager to escape the conditions in this ‘state of nature’ where life was ‘short‚ nasty and brutish’. This is the underlying philosophy of the social contract between the government and the governed. It
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Two major types of marriage exist in Nigeria: monogamy‚ a marriage of one man to one woman‚ and polygyny‚ a marriage of one man to two or more wives. In most cultural groups in Nigeria‚ traditional marriage is usually an arrangement between two families as opposed to an arrangement between two individuals. Accordingly‚ there is pressure on the bride and bridegroom to make the marriage work as any problem will usually affect both families and strain the otherwise cordial relationship between them
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Ado Ekiti University‚Ado. Project on…. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls
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a result of a globalized business environment‚ companies such as Shell operate in a number of international markets‚and consequently enounter various risks not normally attributed with domestic markets (Beck 1993). In developing countries such as Nigeria the regulatory frameworks may exist but are not adequatley enforced. Hence‚The intent of CSR activities performed by multinationals are not always well determined‚ And powerful multinationals such as Shell have emerged as the major players in this
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as cousins‚ uncles‚ nephews and nieces‚ grand-parents and family friends‚ which is why it is called a large family. Nuclear family on the other side is a relatively small family which consists majorly of the father‚ mother and children only. In Nigeria and mostly other African countries‚ the large family is usually more dominant. The advantages of a large/extended family are among others highlighted below: -It has a lot of members and there is more than one earning member in a large family. That
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find solutions and be a leader in settling and spreading ethical standards. Their prime aim is to promote world order. But for society not only the autonomy of nations and the lack of enforcement power but also a range of other factors limit the effectiveness of such an organisations. Each country has its own perspective on world order and not all meets eye to eye. But it can be argued that world order is a necessity in today’s society. There are many conflicts between majorities and minorities
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Economic Crisis in Nigeria. NIGERIA. (google)The evolution of Nigeria was from about 1849 until it attained independence in 1960. During this period a lot of events occurred‚ and is largely the story of the great impact of the British on the Nigerian people. The colonial authorities (British) sought to define‚ protect and realize their imperial interest in the portion of West Africa because of its endowment with natural resources‚ apparently this occurred about hundred years ago. The British was
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