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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INJUSTICE IN NIGERIA Over the years and growing up in the dusty sahara threatened landscape of Kaduna {in mid Nigeria}‚ I have often lamented the fate of prisoners who are stripped of their freedom of movement for specific periods of time {and in some glaring cases of inhumanity of man.. for unspecified and unspecific periods}. My young and then innocent mind concluded that depriving prisoners of their freedom as it presently obtains carries along with it a collateral dehumanization of the prisoners
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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 Financial System in Nigeria: An Overview of Banking Sector Reforms The Financial System in Nigeria: An Overview of Banking Sector Reforms E. J. Ofanson (Ph.D)1 O. M. Aigbokhaevbolo (Ph.D)2 G. O. Enabulu3 Abstract The paper overviews the banking sector reforms within the framework of the Nigerian Financial System. A theoretical approach was adopted although empirical evidence was presented in some cases. It was clear that developments in the banking sub-sector of the Nigerian financial system
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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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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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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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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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Introduction The purpose of this paper is to answer a few important questions: Why do companies allocate costs? How do companies allocate costs? And how this cost allocation can affect the decision making of the company. It is important for the companies to find the proper method to allocate the costs. Cost allocation is an important issue in many companies because many of the costs associated with designing‚ producing and distributing products and services are not easily identified with the
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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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