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    Vat & Other Indirect Taxes

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    Nigeria Introduction Value Added Tax (VAT) was introduced in Nigeria in 1993 but became effective on 1 January 1994. VAT replaced the Sales Tax. VAT is governed by the Value Added Tax Act‚ Chapter V1‚ Laws of the Federation of Nigeria (LFN) 2004. The tax is administered by the Federal Inland Revenue Service (FIRS). Rates and scope Rates The standard VAT rate on goods and services is 5%. Value for VAT purposes includes customs duties‚ taxes‚ commission‚ transport‚ insurance and other charges

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    6 sensitive periods? Write 7 to 8 lines on each of them? The Sensitive Periods in a child’s life was Dr. Maria Montessori’s greatest discovery. Though it was first discovered by a Dutch Scientist‚ Hugo de Vries‚ it was on animals‚ but Dr. Maria Montessori found the existence of this period in children too. The term “Sensitive Period” is used for a specific period of a child’s mental growth‚ during which the different sensibilities enable him to choose from a complex environment what is suitable and

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    Framton Nuttel‚ the main character in Saki’s “The Open Window” is gullible and naïve because he believes all that the highly imaginative Vera‚ the niece of Mrs. Sappleton‚ divulges to him. Additionally he has anxiety issues which cause nervousness becoming his reason for his trip to the country to relieve some of those feelings. Vera speaks of a great tragedy in which Mrs. Sappleton lost her husband and two younger brothers. She further goes on to say that her aunt keeps the window open in hopes

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    A process for the preparation of racemic phenylethylamine which comprises contacting an optical antipode therefore‚ e.g.‚ L(-) or D(+)-1-phenylethylamine with sodium amide or sodium hydride. Claim: What is claimed is: 1. A process for preparing racemic 1-phenylethylamine which comprises contacting L(-)-1-phenylethylamine or D(+)-1-phenylethylamine with 0.01 to 1 weight percent‚ based on theamount of said phenylethylamine‚ of sodium amide or sodium hydride at a temperature of 70.degree. to 150

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    Experiment 3 Preparation of 2‚ 4-Dinitrodiphenylamine Courtney Elahee Claim: The evidence will show that the red solid collected after recrystallization from the nucleophilic aromatic substitution of 2‚ 4-dinitrobromobenzene and aniline has the characteristics of 2‚ 4-dinitrodiphenylamine. Evidence: The procedure was carried out as described by Ault1 and the lab manual2. 2‚4-dinitrobromobenzene (0.92g‚ 3.75mmol‚ pale yellow solid) and aniline (0.7mL‚ 0.7g‚ 7.5 mmol) were boiled in ethanol (10mL)

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    Educational Preparation There is an ongoing debate about nurses trained at the Associates Degree level versus the baccalaureate degree level. In this paper‚ I will discuss some of the important differences between the two levels of education and try to determine if one is really better than the other. First of all‚ when considering the difference between the two types of degrees‚ it is important to recognize that at either level‚ a nurse must be able to pass the same NCLEX examination

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    and Toddler Curriculum class‚ I was assigned the toddler classroom at Montessori Day School to complete my 24 hours of observation. The classroom had ten children with two teachers. The classroom was divided into four sections by two-shelf bookshelves. There were two tables‚ large carpets‚ and small white rugs where the students could take their work to complete. Because Montessori Day School is passionate about the Montessori method‚ the children do not simply wander the classroom and play with

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    3/21/2015 Maria Montessori ­ Wikipedia‚ the free encyclopedia Maria Montessori From Wikipedia‚ the free encyclopedia Maria Tecla Artemesia Montessori (Italian pronunciation: [maˈria montesˈsɔri]; August 31‚ 1870 – May 6‚ 1952) was an Italian physician and educator best known for the philosophy of education that bears her name‚ and her writing on scientific pedagogy. Her educational method is in use today in some public and private schools throughout the world. Maria Montessori Contents 1 Life and career

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    Experiment 2 Date: 24 January 2006 Title : Crystallization of a Crude Sample Objective : Preparation of pure diphenyl via crystallization of crude diphenyl dissolved in ethanol. Structural Formula of Organic Substances Involved : Diphenyl Ethanol Apparatus : Round-bottom flask (100 mL)‚ measuring cylinder (50 mL)‚ conical flask (50 mL)‚ filter flask‚ beaker (100 mL)‚ stemless glass funnel‚ Hirsch funnel‚ capillary tube‚ long glass tube‚ watch glass‚ glass vial‚ water condenser

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    4.2 Separation Techniques & Assessment of Purity By Grace Ngana |P3 |You have briefly written up what you did in measuring the melting point in 3rd person past tense. | Determining the melting point of aspirin • Firstly we turned on the melting point equipment; we referred to data tables for the actual value for the melting point of the aspirin. • Then we arranged the equipment to a point below the expected melting point we then noted that the rate of heating

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