Nature protection Our planet is only a tiny part of the universe‚ but nowadays is the only place where we can live. Since ancient times‚ Nature has served Man‚ being the source of his life. For thousands of years‚ people lived in harmony with environment and it seemed to them that natural riches were unlimited. But with the development of civilization‚ man’s interference in nature began to increase. Large cities with thousands of industrial enterprises appear all over the world today. The offals/rubbish
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Many poets are inspired by the impressive persona that exists in nature to influence their style of poetry. The awesome power of nature can bring about thought and provoke certain feelings the poet has towards the natural surroundings. If you bear in mind the disposition of some of the things in life that move us like human beauty‚ love or the beauty of nature you will understand that they have one thing in common. They do not last forever‚ as sad as it seems‚ Ladies and Gentleman. Yes they too
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Ethics and Legal Responsibility in Accounting The profession of accounting has become spotlighted by the events in recent years including namely Enron. The ethical behavior of businesses is becoming increasingly scrutinized at every turn. Thus it is important to specify the nature of conducting accurate and ethically in accounting and how this can be of subsequent benefit to the company as well as the business world in the long run. The definition of accounting according to Webster ’s dictionary
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a I/A Accounting Management Accounting 1. Management accounting – Its nature‚ purposes‚ place in general accounting theory‚ role in general and strategic decision making process of management‚ comparisons with other areas of accounting 2. Definitions of cost‚ cost classification‚ cost behaviour 3. Costing issues – Cost accumulation; cost allocation‚ apportionment‚ absorption; overheads‚ overhead absorption rates‚ under and over-recovery of overheads‚ normal and actual costing 4. Absorption
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Financial Accounting vs Management Accounting Management accounting is a field of accounting that analyzes and provides cost information to the internal management for the purposes of planning‚ controlling and decision making. Management accounting refers to accounting information developed for managers within an organization. CIMA (Chartered Institute of Management Accountants) defines Management accounting as “Management Accounting is the process of identification‚ measurement‚ accumulation
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HISTORY OF ACCOUNTING Primitive Accounting Traced as far as 8500 BC in Mesopotamia through the use of clay like: a. Record for paid wages b. Record purposes‚ as general Pyramids in Egypt‚ for the costs of structures Other places like China‚ Babylon‚ and Greece Middle Ages More formal account-keeping methods were developed by the merchants and banks. Double-entry records first appeared in Genoa in 1340 AD. First accounting book was written by Contrugli in Naples Summa de Arithmetica
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considered a general purpose government? A)Mineral Valley State University. B)Jackson County. C)Billings Community Library. D)Darien Consolidated School District. Feedback: General purpose governments typically provide a wide array of service functions. This would be the case for a county government‚ whereas the other choices depict special purpose governments?entities that provide either a single service or a narrow range of services. The organization that establishes accounting and financial
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COST ACCOUNTING: A BRANCH OF ACCONTING THE PRINCIPAL PURPOSE OF WHCH IS TO DTERMINE THE COST OF A SINGLE UNIT OR SERVICES (FOR STOCK VALUATION‚COST PLANNING AND CONTROL AND PROFIT REPORTING PURPOSE) . OR A BRANCH OF ACCOUNTING THAT DEALS WITH THE ACCUMULATION AND ANALYSIS OF COST INFORMATION FOR INTERNAL USE TO AID MAMNAGEMENT IN PLANNING‚ CONTROL AND DECISION MAKING
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no calamity (leaving me my eyes)‚ which nature cannot repair. Standing on the bare ground‚ - my head bathed by the blithe air and uplifted into infinite space‚ - all mean egotism vanishes. I become a transparent eyeball. I am nothing. I see all. The currents of the Universal Being circulate through me; I am part or particle of God." -Ralph Waldo Emerson‚ Nature (1836) In his essay‚ "Nature"‚ Ralph Waldo Emerson describes man’s relationship to nature and to God. Early on‚ he describes himself
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Advancement of Accountancy Profession in Nigeria: A Collaborative Effort of Practicing Accountants and the Academia By Abubakar Salisu B. Sc‚ M.Sc‚ MBA‚ ACA‚ AMNIM Lecturer‚ Department of Accounting‚ Ahmadu Bello University‚ Zaria. ABSTRACT The Nigerian environment of accountancy profession has found it difficult to bring together accountants in the academics and in practice for the advancement of the profession. Whereas the accountants in practice are viewed as the real professional
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