...REGENT UNIVERSITY OF SCIENCE AND TECHNOLOGY ASSESSING THE IMPACT OF THE VALUE ADDED TAX (VAT) SCHEME ON THE REVENUE GENERATION CAPACITY IN GHANA A LONG ESSAY PRESENTED TO THE SCHOOL OF ARTS AND SOCIAL SCIENCES (SASS), REGENT UNIVERSITY COLLEGE OF SCIENCE AND TECHNOLOGY, IN PARTIAL FULFILMENT OF THE REQUIREMENTS FOR THE AWARD OF BACHELOR OF SCIENCE DEGREE IN ACCOUNTING AND INFORMATION SYSTEMS NII TORTO QUAO (022 0207) DECEMBER 2009 DECLARATION I hereby declare that this long essay is the original research undertaken by me, including all references from other books, handouts, internet, magazines, textbooks, etc under the supervision of the under signed lecturer. Mr. Albert Akanferi …………………………….. ……………………………….. (Supervisor) Signature Date Nii Torto Quao …………………………….. ………………………………. (Student) Signature Date i ABSTRACT A strong and efficient tax system provides the basis for enhanced economic growth and development. Ghana’s fiscal structure prior to 1983 had generally been characterised by low tax revenue. As a result Ghana undertook a number of reforms prescribed by the International Monetary Fund and the World Bank under the Economic Recovery Programme (ERP) and the Structural Adjustment Programme (SAP). Tax reforms constituted one of the essential ingredients of SAP. The tax reform process has assumed diverse dimensions over the pass two and half decades. One of those tax reforms was the Value Added Tax scheme (VATs). The purpose of this study is to assess...
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...English is one of them. Here we bring a book that will give a basic structure to all the aspirants to attempt descriptive English properly. We give a complete framework covering each and every topic of descriptive English paper. The book comprises techniques to attempt précis and essays, contains types of letters, sample letters & even model tests for your practice. This will provide the aspirants with basic knowledge of general rules of attempting English language descriptive paper, guiding them in learning English to an extent to which they attempt confident use of English. The book is aimed to provide you the content, sufficient enough, to attempt the descriptive English paper efficiently and may lead you to success in your examination. For this purpose all the current topics are being covered here. This book also intends to provide the competitors a conceptual base through the explanations of the questions asked. Any modification or error shall be entertained and we will try to incorporate it in our next issue. DESCRIPTIVE ENGLISH DESCRIPTIVE ENGLISH 4 Mahendra Publication Pvt. Ltd. www.mahendrapublication.org TOPICS CONTENTS Pg. No. 6 8 16 21 31 31 32 33 34 35 35 37 39 41 41 42 43 44 45 47 48 49 50 51 55 56 57 58 59 60 62 62 64 65 67 67 69 69 71 71 72 What is Descriptive English Precis Writing Letter Writing Essay Writing & Sample Essays ECONOMY Brain Drain CSR Rise in Oil Prices Union...
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...1. Executive Summary In this group assignment, we will study Nissin Foods (NF) which is a long history brand and the largest manufacturer of instant noodles. We will analyze brand elements and identify the product, pricing and channel strategies of Nissin in Hong Kong market. Based on our evaluation, we will study the areas of improvement and give recommendation for the marketing plan so as to enhance the brand equity. 2. Background Nissin Foods Holdings Co Limited is a global company that makes instant noodles. It was established in 1958 by Mr. Momofuku Ando in Japan. The company has offices and factories all over the world including Hong Kong (since 1985) and China (since 1995). Nissin is the first brand that makes instant noodles and cup noodles. Its product categories include instant noodles, frozen foods, confectionery, chilled foods and drinks. Cup Noodles and Demae Iccho (DI) are the most popular brands in Hong Kong. 3. Brand Elements 4.1 Brand Name: Nissin Nissin is the transliteration of the Japanese word ’日清’ which means “to make pure and rich taste every day”. It is easy to pronounce and remember. Most importantly, it is likely for consumers to have association with its origin because the word “日” keeps customer remember Nissin is a Japanese brand and consumers perceived everything produced in Japan are in good quality. The jingle can help to increase the perceive quality of its products. 4.2 URLS URLs specify locations of pages of the web and...
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...Individual assignment 1. Through illustrative cases, examine the drivers of divestment from emerging markets. 2. Advise an established multinational or small-medium enterprise on an appropriate foreign market entry strategy Candidate Number : Word Count Examiner Place Degree Course Date : : : : : : 59552 2746 Professor Dr Joseph Amankwah-Amoah University of Bristol MSc Management International Business March, 2013 Table of Content I Table of Content I. List of Abbreviations ............................................................................................. II II. List of Tables ....................................................................................................... III 1. Introduction .......................................................................................................... 1 2. Structure of the Thesis ......................................................................................... 1 3. Divestment ........................................................................................................... 1 4. Divestment in India ............................................................................................... 3 4.1 Coca-Cola ...................................................................................................... 3 4.2 Recent Divestment Cases .............................................................................. 4 4.3 Lessons Learned ........................................
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...AddThis Social Bookmarking Widget Custom Writing Service Pricing Free Inquiry Order now F.A.Q. Revision Policy Money Back "No plagiarism" guarantee Testimonials Live Chat Popular choice Our Pricing Place Free inquiry Order Now Want To Be a Writer? EssayShark New Custom Writing Service Categories All About Custom Writing Service Annotated Bibliographies Citation Styles Company News dissertations Essay Topics and Ideas Essay Types Essay Writing Guide Essay Writing Help Essay Writing Tips Example Essays Example of Research Papers General Writing Help Lab Reports Main category Plagiarism Research Paper Help Sample Book Reviews Sample Essays Sample Research Papers Term Paper Help Recent Posts Research Paper on Poor Organizational Communication Article Review Essay College Admission Essay Example University Application Essay Research Paper on Crowd Management Plan Archives October 2011 September 2011 August 2011 July 2011 June 2011 May 2011 April 2011 March 2011 February 2011 January 2011 December 2010 November 2010 October 2010 September 2010 August 2010 July 2010 June 2010 May 2010 April 2010 March 2010 February 2010 January 2010 December 2009 November 2009 October 2009 September 2009 August 2009 ...
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...GLOBALIZATION AND IT EFFECTS ON CULTURAL INTEGRATION: THE CASE OF THE CZECH REPUBLIC. INTRODUCTION I. AN OVERVIEW. With the growing standards of the world and the existing concepts and complexities in political, economic and socio-cultural ideologies, man has always and continuously pondered over the aspects of his nature. Unity, equality, trade and commerce are at the forefront of man's complexities. With these thoughts in mind, man has moved through history trying to satisfy his desires in relation to others. The advent of the twenty-first century gave birth to the idea of making the world a single village, thus, globalization. Globalization is the most talk-about issues in the 21st century. However, there is the difficulty of the world to come up with a single and uniform definition. This is because, so many people doubt if the happenings in the world today are as a result of globalization. Thus, due to these global differences of what this concept actually is about, globalization has grown to involve aspects not only of economy, but politics and other socio-cultural issues. Globalization affects almost every human being, this is because the process of globalization is said to have expanded almost through out the entire world either through transport, commerce, and communication. In addition, man’s activities on the globe are all located under these sectors. Culture, as a way of living of man, is identified by every one immediately after birth and was often...
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...TExES I Texas Examinations of Educator Standards Preparation Manual 133 History 8–12 Copyright © 2006 by the Texas Education Agency (TEA). All rights reserved. The Texas Education Agency logo and TEA are registered trademarks of the Texas Education Agency. Texas Examinations of Educator Standards, TExES, and the TExES logo are trademarks of the Texas Education Agency. This publication has been produced for the Texas Education Agency (TEA) by ETS. ETS is under contract to the Texas Education Agency to administer the Texas Examinations of Educator Standards (TExES) program and the Certification of Educators in Texas (ExCET) program. The TExES program and the Examination for the Certification of Educators in Texas (ExCET) program are administered under the authority of the Texas Education Agency; regulations and standards governing the program are subject to change at the discretion of the Texas Education Agency. The Texas Education Agency and ETS do not discriminate on the basis of race, color, national origin, sex, religion, age, or disability in the administration of the testing program or the provision of related services. PREFACE The State Board for Educator Certification (SBEC) has developed new standards for Texas educators that delineate what the beginning educator should know and be able to do. These standards, which are based on the state-required curriculum for students—the Texas Essential Knowledge and Skills (TEKS)—form the basis for new Texas Examinations...
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...(Jul., 2004), pp. 373-401 Published by: Sage Publications, Ltd. Stable URL: http://www.jstor.org/stable/3180734 . Accessed: 21/03/2011 08:15 Your use of the JSTOR archive indicates your acceptance of JSTOR's Terms and Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp. JSTOR's Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at . http://www.jstor.org/action/showPublisher?publisherCode=sageltd. . Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. Sage Publications, Ltd. is collaborating with JSTOR to digitize, preserve and extend access to Journal of Contemporary History. http://www.jstor.org Journalof Contemporary London,Thousand Oaks, CA and HistoryCopyright? 2004 SAGEPublications...
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...Chapter I The Problem and Its Background Introduction 333 years of Spanish Colonization. 42 years of New Worlds Domination. Almost 3 years of fear made by the Samurai’s aggression. These are mighty periods that strengthen the pillars for the creations a mighty Malayan Empire in the Pacific. Inhabited by different races, a melting pot, Philippines rise from the dust of a monumental failure to a proud-gallant nation. For almost half a century of foreign domination, half century of foreign exploitation, Philippines became a ripe fruit on the Asian Tree. A proud valiant archipelago of grandiose and influences, Philippines became a melting pot, a land where too many different races took part for the development of the land. Strategically located in the heart of the Pacific, Philippines is a stepping stone. Different foreigners will be first to land in the Filipino soil before passing other Asian Countries. Geographically located in the tropic, Philippines is vested by different natural resources. Philippines, a pebble on the shoe of other Great Asian Agricultural Countries, is also a great trading empire; not only in the Asian Trade but also with the International Trade. Known as a nation rich in Tropical Fruits, Philippines showcased her greatness in International Trade as she become leading Banana and Mango exporter in Asia. Also a renowned Rice Bowl of South East Asia, Philippines sheltered the development of world-class agricultural researches that would benefit not only the...
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...CHAP TER Rhetorical Modes 1. NARRATION L E A R N I N G O B J E C T I V E S 10 1. Identify the purpose and structure of narrative writing. 2. Recognize how to write a narrative essay. Rhetorical modes simply mean the ways in which we can effectively communicate through language. This chapter covers nine common rhetorical modes. As you read about these nine modes, keep in mind that the rhetorical mode a writer chooses depends on his or her purpose for writing. Sometimes writers incorporate a variety of modes in one essay. In covering the nine rhetorical modes, this chapter also emphasizes these as a set of tools that will allow you greater flexibility and effectiveness in communicating with your audience and expressing your ideas. rhetorical modes The ways in which we effectively communicate through language. 1.1 The Purpose of Narrative Writing Narration means the art of storytelling, and the purpose of narrative writing is to tell stories. Any time you tell a story to a friend or family member about an event or incident in your day, you engage in a form of narration. In addition, a narrative can be factual or fictional. A factual story is one that is based on, and tries to be faithful to, actual events as they unfolded in real life. A fictional story is a made-up, or imagined, story; the writer of a fictional story can create characters and events as he or she sees fit. However, the big distinction between factual and fictional narratives is based on a writer’s purpose...
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...In Conjunction with History of Ethics Instructor: Robert Cavalier Teaching Professor Robert Cavalier received his BA from New York University and a Ph.D. in Philosophy from Duquesne University. In 1987 he joined the staff at Carnegie Mellon's Center for Design of Educational Computing (CDEC), where he became Executive Director in 1991. While at CDEC, he was also co-principal in the 1989 EDUCOM award winner for Best Humanities Software (published in 1996 by Routledge as A Right to Die? The Dax Cowart Case). He also coauthored the CD-ROM The Issue of Abortion in America (Rountledge, 1998) Dr. Cavalier was Director of CMU's Center for the Advancement of Applied Ethics and Political Philosophy from 2005-2007. He currently directs the Center's Digital Media Lab which houses Project PICOLA (Public Informed Citizen Online Assembly), and is also co-Director of Southwestern Pennsylvania Program for Deliberative Democracy. Co-Editor of Ethics in the History of Western Philosophy (St. Martin's/Macmillan, England, 1990), Editor of The Impact of the Internet on Our Moral Lives (SUNY, 2003) and other works in ethics as well as articles in educational computing, Dr. Cavalier is internationally recognized for his work in education and interactive multimedia. He was President of the "International Association for Computing and Philosophy" (2001 - 2004) and Chair of the APA Committee on Philosophy and Computers (2000-2003). Dr. Cavalier has given numerous addresses and...
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...Chapter 1: AWA Introduction | To download section click button or click on “File Save as..” in the upper left-corner of your browser | | The Analytical Writing Assessment (AWA) consists of two 30-minute sections, the Analysis of Issue essay and the Analysis of Argument essay. You will receive a grade from 1 to 6, which will be sent with your GRE scores.The good news is that the AWA can be beaten.The essay topics are available for you to review beforehand. The structures for the AWA answers are simple and may be learned. In addition, while much GRE preparation may appear "useless" and without any merit beyond test day, the skills, reasoning tools, and techniques you learn for the AWA may be applied to any essay or persuasive writing. These skills will help you throughout business school and beyond. 800score has graded thousands of essays from GRE candidates and we have an unparalleled knowledge of where students go wrong. Here are some tips before we get started: * Grammar and spelling is, by-and-large, less important than structure and content. Focus on structure and your argument formation. * Take plenty of timed practice tests on a computer. Our sample essays on the site are designed for you to take timed practice essays and be evaluated. * Do not procrastinate AWA preparation. Students tend to put off the AWA until it is too late and then they cannot adequately prepare. | Chapter 2 - Section 1: Analysis of Issue | The Analysis of Issue question...
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...he enlarged indiscreetly—that is, before a television audience—upon his views about ‘racial’ differences. Asked why there are so few black coaches in basketball, Jimmy ‘the Greek’ Snyder remarked that black athletes already hold an advantage as basketball players because they have longer thighs than white athletes, their ancestors having been deliberately bred that way during slavery. ‘This goes all the way to the Civil War,’ Jimmy the Greek explained, ‘when during the slave trading . . . the owner, the slave owner would breed his big black to his big woman so he could have a big black kid, you see.’ Astonishing though it may seem, Snyder intended his remark as a compliment to black athletes. If black men became coaches, he said, there would be nothing left for white men to do in basketball at all. Embarrassed by such rank and open expression of racism in the most ignorant form, the network fired Jimmy the Greek from his job. Any fool, the network must have decided, should know that such things may be spoken in the privacy of the 95 locker-room in an all-white club, but not into a microphone and before a camera. Of course, Jimmy the Greek lays no claim to being educated or well informed. Before he was hired to keep audiences entertained during the slack moments of televised sports events, he was famous as a bookie. He claims expert knowledge about odds and point spreads, not about history, biology or human genetics. But those claiming to be educated—and employed...
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...Chapter 07 The International Legal Environment: Playing by the Rules True / False Questions 1. | The form of law found in the United States and England is classified as civil or code law. True False | 2. | The form of law found in Germany, France, and Japan is called civil or code law. True False | 3. | Common law is based on an all-inclusive system of written rules of law. True False | 4. | Under code law, the legal system is generally divided into three separate codes: commercial, civil, and criminal. True False | 5. | Islamic law prescribes specific patterns of social and economic behavior for all individuals. True False | 6. | Code law prohibits the receipt and payment of interest on loans. True False | 7. | In Marxist–socialist societies, law is subordinate to prevailing economic conditions. True False | 8. | The World Court can settle disputes between a company and a government. True False | 9. | When dealing with foreign countries, a marketer should refer to “international commercial law” for guidance. True False | 10. | Disputes relating to commercial transactions must be settled in courts and cannot be settled informally. True False | 11. | The statements made by the parties during conciliation may be used as evidence in the subsequent litigation. True False | 12. | If conciliation is not used to settle a difference...
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...SECTION 1 - INTRODUCTION 1.1 Background to the study Listed companies use financial statements as one of the major medium of communication with their stakeholders. Therefore, stock market regulators and accounting standards setters trying to improve the quality of financial statements in order to increase the transparency level in financial reporting. (Vishnani S., Shah B.K., 2008). Financial reporting by companies is effected via the preparation and publication of financial statements. These financial statements are required to exhibit certain degree of quality in terms of their information contents. Mines & Wahlen (2006) and Belkaoui (2002) opined that accounting information contained in the financial reports should possess certain qualities as relevance, verifiability, understandability, neutrality, timeliness, comparability, and completeness. When the financial reports disclose quality accounting information, according to Benston (2007), the decision of the users (investors, management, government, employees, creditors, analysts) of the reports could as well be qualitative and informed. While there have been a number of studies on this topic in developed countries (Collins, Maydew and Weiss, 1997; Lev and Zarowin, 1999; Francis and Schipper, 1999; Beisland, Hamberg and Navak, 2010), one is not aware of any expansive study that has explored the subject of value relevance of accounting information in Nigeria. It has not been comprehensively researched primarily...
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