The Man with Midas Touch 2
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Profesyonel Futbolcu Sözleşmelerinin İnsan Kaynakları Muhasebesi Açısından Değerlemesi” Olup, Dört Ana Bölümden Oluşmaktadır
T.C İstanbul Üniversitesi Sosyal Bilimler Enstitüsü İşletme Anabilim Dalı Muhasebe Bilim Dalı Yüksek Lisans Tezi PROFESYONEL FUTBOLCU SÖZLEŞMELERİNİN İNSAN KAYNAKLARI MUHASEBESİ AÇISINDAN DEĞERLEMESİ Mustafa Günaydın 2501900039 Tez Danışmanı Prof. Dr. Fatih YILMAZ İstanbul-2019 ÖZ PROFESYONEL FUTBOLCU SÖZLEŞMELERİNİN İNSAN KAYNAKLARI MUHASEBESİ AÇISINDAN DEĞERLEMESİ Mustafa GÜNAYDIN Profesyonel Futbolcu Sözleşmelerinin, İnsan Kaynakları Muhasebesi açısından değerlemesi oldukça karmaşık bir süreçtir. Bugüne kadar İnsan Kaynakları Muhasebesi konusunda geliştirilen hiçbir etkili yasal düzenleme (Muhasebe Standardı/Vergi Yasaları) bulunmamaktadır. İnsan Kaynakları Muhasebesi, insan sermayesine yapılan yatırım maliyetlerini kârı azaltan giderler olarak değerlendiren geleneksel muhasebesinin aksine, insan kaynakları ile ilgili harcamaların varlık olarak hesaplanmasını içerir. Türkiye’de “Gençlik ve Spor Genel Müdürlüğü ile özerk spor federasyonlarına tescil edilmiş spor kulüplerinin idman ve spor faaliyetlerinde bulunan iktisadî işletmeleri ile sadece idman ve spor faaliyetlerinde bulunan anonim şirketler” kurumlar vergisinden muaf oldukları için uygulanan muhasebe sistemleri özensizdir. Günümüzde, dernek statüsünde kurulan futbol kulüplerinin kullandığı yöntemler ile borsada işlem gören futbol şirketleri arasında maddi olmayan duran varlıkların kullanım alanları arasında net bir ayrım olduğunu görüyoruz. Bu bilgiden elde edilebilecek tek şey, futbol kulüpleri arasında futbolcu sözleşmelerinin muhasebeleştirilmesi konusunda uyum olmadığı ve -
Nigeria's Constitution of 1999
PDF generated: 26 Aug 2021, 16:42 constituteproject.org Nigeria's Constitution of 1999 This complete constitution has been generated from excerpts of texts from the repository of the Comparative Constitutions Project, and distributed on constituteproject.org. constituteproject.org PDF generated: 26 Aug 2021, 16:42 Table of contents Preamble . 5 Chapter I: General Provisions . 5 Part I: Federal Republic of Nigeria . 5 Part II: Powers of the Federal Republic of Nigeria . 6 Chapter II: Fundamental Objectives and Directive Principles of State Policy . 13 Chapter III: Citizenship . 17 Chapter IV: Fundamental Rights . 20 Chapter V: The Legislature . 28 Part I: National Assembly . 28 A. Composition and Staff of National Assembly . 28 B. Procedure for Summoning and Dissolution of National Assembly . 29 C. Qualifications for Membership of National Assembly and Right of Attendance . 32 D. Elections to National Assembly . 35 E. Powers and Control over Public Funds . 36 Part II: House of Assembly of a State . 40 A. Composition and Staff of House of Assembly . 40 B. Procedure for Summoning and Dissolution of House of Assembly . 41 C. Qualification for Membership of House of Assembly and Right of Attendance . 43 D. Elections to a House of Assembly . 45 E. Powers and Control over Public Funds . 47 Chapter VI: The Executive . 50 Part I: Federal Executive . 50 A. The President of the Federation . 50 B. Establishment of Certain Federal Executive Bodies . 58 C. Public Revenue . 61 D. The Public Service of the Federation . 63 Part II: State Executive . 65 A. Governor of a State . 65 B. Establishment of Certain State Executive Bodies . -
França E Nigéria Duelam Por Vaga Na Próxima Fase
3 O Estado do Maranhão - São Luis, 30 de junho 2014 - segunda-feira Alemanha encara uma França e Nigéria duelam Argélia com sede de por vaga na próxima fase vingança nas oitavas Em jogo histórico, os Alemanha Confronto está marcado para às 13h de hoje, no Mané Garrincha, com a promessa alemães duelam com Manuel Neuer, Jérôme Boateng, Per de uma disputa acirrada, pelo que as duas equipes apresentaram na fase de grupos os argelinos hoje às 17h Mertesacker, Mats Hummels e Benedikt no estádio Beira-Rio Höwedes; Bastian Schweinsteiger, Philipp Photocamera Lahm, Toni Kroos e Mesut Ozil; Mario Götze (Lukas Podolski) e Thomas Müller. RASÍLIA - A França en- PORTO ALEGRE - Alemanha e Técnico: Joachim Low frenta a Nigéria hoje, às Argélia fazem um jogo recheado B 13h, no Estádio Nacional de história hoje, às 17h (de Brasí- Argélia Mané Garrincha, em Brasília (DF), lia), no Estádio Beira-Rio, em Por- em confronto válido pelas oitavas to Alegre (RS), pelas oitavas de fi- Rais M’Bolhi, Aissa Mandi, Essaid Belka- de final da Copa do Mundo de nal da Copa do Mundo de 2014. lem, Rafik Halliche e Djamel Mesbah; Carl Medjani, Nabil Bentaleb, Sofiane Feghouli, 2014. Os franceses estão conse- Isso porque, apesar do amplo fa- Tacine Brahimi e Abdelmoumene Djabou; guindo empolgar seus torcedo- voritismo alemão, a rivalidade en- Islam Slimani res, que estavam pessimistas an- tre os times é muito grande, pelo Técnico - Valid Halilhodzic tes de o torneio começar por con- menos há 32 anos. Isso porque LOCAL: Estádio Beira-Rio, em Porto Alegre ta do corte do meia Franck Ribéry. -
REQUEST for PROPOSAL Living Income Benchmarking
REQUEST FOR PROPOSAL Living Income Benchmarking (LIB) Study in Nigeria 1 1.0 General Information This document is being issued in order to solicit applications from potential [firms or consultants] to conduct a living income benchmarking study. The activity entails collecting data in four states in Nigeria, precisely in Ogun State (Odeda Local Government Area - LGA, Ijebu-Ode LGA, Ewekoro LGA, and Odogbolu LGA), Edo State (Ikpoba Okha LGA, Oredo LGA, Egor LGA), Benue State (Agatu LGA, Guma LGA, Gwer-East LGA, Gwer-West LGA, Logo LGA, Okpokwu LGA, Ogbadigbo LGA, and Kwande LGA), and Nasarawa State (Awe LGA, Doma LGA, Lafia LGA, Obi LGA). It will require at least 19 qualitative interviews (19 Focus Group Discussions and 57 Key Informant Interviews), 19 market surveys and an extensive secondary data review. Ultimately, HI anticipates the consultant to consolidate the LIBs based on cost similarities in the States, LGAs or location (Rural/Urban). The terms of reference contain background information, the desired methodology, including objectives, the timeframe, and a list of deliverables. This document also contains information about the kind of expertise that Heifer seeks for this activity and guidance on how to submit a proposal to conduct the activity. Heifer anticipates awarding a fixed award for the study and make payments based on submission and Heifer’s approval of deliverables. The award agreement will include a payment schedule with specific deliverables; all payments require 10 business days processing after approval of deliverables. 1.1 Background of Heifer International Heifer Project International (HPI) is a global non-profit working to end hunger and poverty and care for the Earth by using sustainable practices and engaging smallholder farmers in agricultural development. -
The October 13, 2010 Landslides on the Azenge Mountain in Imande Ukusu, Nkomon Disrict, Benue State, Nigeria
Environment and Ecology Research 2(3): 113-121, 2014 http://www.hrpub.org DOI: 10.13189/eer.2014.020301 The October 13, 2010 Landslides on the Azenge Mountain in Imande Ukusu, Nkomon Disrict, Benue State, Nigeria Ako Thomas Agbor*, Abba Francis Mohammed, Onoduku usman Shehu, Nuhu Waziri Musa, Alabi Adekola A., Mamodu Adegbe Department of Geology, School of Natural and Applied Sciences, Federal University of Technology, Minna, Nigeria *Correspondent author: [email protected] Copyright © 2014 Horizon Research Publishing All rights reserved. Abstract A swarm of 14 landslides occurred Landslides are geological phenomenon which occurs as a spontaneously within the Azenge Mountain on November result of ground movement, rock falls, and failure of unstable 13th, 2010 between the hours of 1 and 6 am after torrential slopes; sand and debris flow on slope and can cause a lot of rains. The landslides were studied using interviews, field damages with direct and indirect effect on human settlements observations and laboratory study of the soil samples and physical infrastructure [1]. According to [ 2 ] landslide collected from the major landslide site. Results of the study describes a wide variety of processes that result in the show that the event that was reported by many local media in downward and outward movement of slope forming Nigeria as volcanic eruption was a spontaneous massive materials including rocks, soil, artificial fills or a slope movement along the mountainous terrain of Imande combination of them. Landslides are common in areas where Ukusu, Mon village. About 1,123,918 m3 of rock and debris slope stability has been compromised. -
P20 Layout 1
Rose blooms in Argentina look Maryland to peak against Swiss TUESDAY, JULY 1, 201417 18 Klinsmann: Offensive best form of defence Page 19 BRASILIA: France’s midfielder Paul Pogba (right) challenges Nigeria’s forward Victor Moses during the round of 16 football match between France and Nigeria at the Mane Garrincha National Stadium. — AFP Pogba heads France into last eight BRASÔLIA: A Paul Pogba header and a Joseph Yobo own goal out-phase match at the tournament since the 1998 competition volley mid-way through the first half, it took a stunning reflex between Karim Benzema and Griezmann set the Real Madrid saw France edge a hard-fought contest with Nigeria 2-0 in Brasilia in France. Stephen Keshi’s side nonetheless departed to the save from Enyeama to keep the game scoreless. man clear, but although he squeezed the ball past Enyeama, yesterday to reach the World Cup quarter-finals. sound of warm applause from the fans crammed into the cav- Another intelligent pass from Valbuena then gave Mathieu Victor Moses was on hand to hook clear. Pogba broke the deadlock in the 79th minute, nodding into ernous Mane Garrincha National Stadium, who allied themselves Debuchy a sight of goal, but the Newcastle United right-back It was to prove a temporary reprieve. Yohan Cabaye, back an empty net after Nigeria goalkeeper Vincent Enyeama, who with Nigeria’s cause from the off. drilled wide. from suspension, saw a 20-yard half-volley crash back off the bar plays for French club Lille, failed to collect a corner. While France, who showed six changes, started purposefully, Late in the first half Emenike took aim from range, but Hugo before Enyeama had to produce a finger-tip save to touch a It was a cruel moment for Enyeama, but rewarded a barrage their final ball frequently let them down, which handed Nigeria Lloris was able to parry. -
PROVISIONAL LIST.Pdf
S/N NAME YEAR OF CALL BRANCH PHONE NO EMAIL 1 JONATHAN FELIX ABA 2 SYLVESTER C. IFEAKOR ABA 3 NSIKAK UTANG IJIOMA ABA 4 ORAKWE OBIANUJU IFEYINWA ABA 5 OGUNJI CHIDOZIE KINGSLEY ABA 6 UCHENNA V. OBODOCHUKWU ABA 7 KEVIN CHUKWUDI NWUFO, SAN ABA 8 NWOGU IFIONU TAGBO ABA 9 ANIAWONWA NJIDEKA LINDA ABA 10 UKOH NDUDIM ISAAC ABA 11 EKENE RICHIE IREMEKA ABA 12 HIPPOLITUS U. UDENSI ABA 13 ABIGAIL C. AGBAI ABA 14 UKPAI OKORIE UKAIRO ABA 15 ONYINYECHI GIFT OGBODO ABA 16 EZINMA UKPAI UKAIRO ABA 17 GRACE UZOME UKEJE ABA 18 AJUGA JOHN ONWUKWE ABA 19 ONUCHUKWU CHARLES NSOBUNDU ABA 20 IREM ENYINNAYA OKERE ABA 21 ONYEKACHI OKWUOSA MUKOSOLU ABA 22 CHINYERE C. UMEOJIAKA ABA 23 OBIORA AKINWUMI OBIANWU, SAN ABA 24 NWAUGO VICTOR CHIMA ABA 25 NWABUIKWU K. MGBEMENA ABA 26 KANU FRANCIS ONYEBUCHI ABA 27 MARK ISRAEL CHIJIOKE ABA 28 EMEKA E. AGWULONU ABA 29 TREASURE E. N. UDO ABA 30 JULIET N. UDECHUKWU ABA 31 AWA CHUKWU IKECHUKWU ABA 32 CHIMUANYA V. OKWANDU ABA 33 CHIBUEZE OWUALAH ABA 34 AMANZE LINUS ALOMA ABA 35 CHINONSO ONONUJU ABA 36 MABEL OGONNAYA EZE ABA 37 BOB CHIEDOZIE OGU ABA 38 DANDY CHIMAOBI NWOKONNA ABA 39 JOHN IFEANYICHUKWU KALU ABA 40 UGOCHUKWU UKIWE ABA 41 FELIX EGBULE AGBARIRI, SAN ABA 42 OMENIHU CHINWEUBA ABA 43 IGNATIUS O. NWOKO ABA 44 ICHIE MATTHEW EKEOMA ABA 45 ICHIE CORDELIA CHINWENDU ABA 46 NNAMDI G. NWABEKE ABA 47 NNAOCHIE ADAOBI ANANSO ABA 48 OGOJIAKU RUFUS UMUNNA ABA 49 EPHRAIM CHINEDU DURU ABA 50 UGONWANYI S. AHAIWE ABA 51 EMMANUEL E. -
Daily Tigons September 7-13 2015
DDaaiillyy TTiiggoonnss The News Giant www.geetigons.blog.com September 7-13, 2015 N100 HHootteell uussee ttaaxx rreeggiimmee ttaakkeess ooffff iinn BBeennuuee No tax clearance certificates for UAM, BSU staff till… Taxing on use of hotels will commence soon in Benue State. Also, dashed hopes have been the lot of Federal University of Agriculture and Benue State University, Makurdi staffs over obtaining tax clearance certificates, long after upping their pay as you WWhhoo’’ss earn (PAYE) taxes. Inside NNeexxtt BBSSUU’’ss VVCC?? Some Graduands at a Benue State University Convocation Ceremony Inside Will you die a sinner? Daily Tigons Question at Pa Eriba Obo's funeral Comment: Inside BSU Visitation Panel is overdue The National Universities Illegal Schools Commission (NUC) has directed visitors or proprietors of all state and private universities who are yet to conduct visitation on their universities in the past five in Benue State years to do so immediately or face sanctions. Benue State University is one of such universities as it has had - Tyavyar no visitation panel for the past must go five years. Inside Continued Inside BIRS DDaaiillyy TTiiggoonnss Goodwill P2 The News Giant www.geetigons.blog.com September 7-13, 2015 GOVERNMENT OF BENUE STATE OF NIGERIA STATE UNIVERSAL BASIC EDUCATION BOARD HEADQUARTERS, MAKURDI GOODWILL MESSAGE TO GOV. SAMUEL ORTOM ON HIS 100 DAYS IN OFFICE The Permanent Secretary, Management and Staff of Benue State Universal Basic Education Board (SUBEB) heartily rejoice with the Executive Governor of Benue State, His Excellency, Samuel Ortom and the Deputy Governor, Engr. Benson Abounu as they mark 100 days in office. -
Bundesliga-Kader Gültig Ab Nächsten Spieltag
Bundesliga-Kader Gültig ab nächsten Spieltag Bayern München RasenBallsport Leipzig Borussia Dortmund www.fcbayern.de www.dierotenbullen.com www.bvb.de T 1 Manuel Neuer 1 Peter Gulacsi (A) 1 Gregor Kobel (A) o 26 Sven Ulreich 13 Philipp Tschauner 25 Luca Unbehaun r 36 Christian Früchtl 31 Josep Martinez (A) 35 Marwin Hitz (A) w 38 Roman Bürki (A) a 40 Stefan Drljaca r t 2 Dayot Upamecano (A) 2 Mohamed Simakan (A) 2 Mateu Morey (A) 3 Omar Richards (A) 3 Angelino (A) 4 Soumalia Coulibaly (A) 4 Niklas Süle 4 Willi Orban 5 Dan-Alex Zagadou (A) 5 Benjamin Pavard (A) 16 Lukas Klostermann 13 Raphael Guerreiro (A) 19 Alphonso Davies (A) 22 Nordi Mukiele (A) 14 Nico Schulz 20 Bouna Sarr (A) 23 Marcel Halstenberg 15 Mats Hummels A 21 Lucas Hernandez (A) 32 Josko Gvardiol (A) 16 Manuel Akanji (A) b 23 Tanguy Nianzou (A) 39 Benjamin Henrichs 24 Thomas Meunier (A) w 37 Kilian Sinkbeil 43 Marcelo Saracchi (A) 29 Marcel Schmelzer e 43 Bright Arrey-Mbi 34 Marin Pongracic (A) h 44 Josip Stanisic r 6 Joshua Kimmich 8 Amadou Haidara (A) 7 Giovanni Reyna (A) 8 Leon Goretzka 10 Emil Forsberg (A) 8 Mahmoud Dahoud 17 Michael Cuisance (A) 14 Tyler Adams (A) 10 Thorgan Hazard (A) 18 Marcel Sabitzer (A) 17 Dominik Szoboszlai (A) 11 Marco Reus 22 Marc Roca (A) 18 Christopher Nkunku (A) 19 Julian Brandt 24 Corentin Tolisso (A) 25 Dani Olmo (A) 20 Reinier Jesus (A) M 26 Ilaix Moriba (A) 22 Jude Bellingham (A) i 27 Konrad Laimer (A) 23 Emre Can t 37 Sidney Raebiger 28 Axel Witsel (A) t 44 Kevin Kampl (A) 30 Felix Passlack e 32 Abdoulaye Kamara (A) l 37 Tobias Raschl -
A Critique of Two Major Programmes of the Buhari Presidency in Nigeria
PM World Journal A Critique of Two Major Programmes of the Vol. VII, Issue IV – April 2018 Buhari Presidency in Nigeria www.pmworldjournal.net Commentary by O. Chima Okereke, PhD A Critique of Two Major Programmes of the Buhari Presidency in Nigeria O. Chima Okereke, PhD Introduction At his swearing-in on May 29th, 2015, President Buhari openly stated: “ I belong to everybody and I belong to nobody” [1]. Also, during the Commonwealth Conference on Corruption in London on May 11, 2016, addressing the heads of states and others, he said: “Corruption is a hydra-headed monster and a canker worm that undermines the fabric of all societies. It does not differentiate between developed and developing countries. It constitutes a serious threat to good governance, rule of law, peace and security, .... Our starting point as an Administration was to amply demonstrate zero tolerance for corrupt practices as this vice is largely responsible for the social and economic problems our country faces today. The endemic and systemic nature of corruption in our country demanded our strong resolve to fight it. We are demonstrating our commitment to this effort by bringing integrity to governance and showing leadership by example”. [2] At the same conference he also stated: “On assumption of office on 29th May 2015, we identified as our main focus three key priority programmes. They are, combating insecurity, tackling corruption and job creation through re-structuring the declining national economy”. Just two of the three points will be focused on in this research, these are: The federal government anti-corruption programme. -
Unimaid Utme 2016 2017 First Batch
UNIVERSITY OF MAIDUGURI (OFFICE OF THE REGISTRAR) UTME ADMISSION 2016/2017 SESSION COLLEGE OF MEDICINE MBBS S/No. REGISTRATION No. NAME 1 65012453FG PAUL LIZZY-ROSE OILONYE 2 65241316DD THOMAS TIMOTHY CHINDA 3 65988663FA HARUNA USMAN 4 65880541EI IBRAHIM KUBAIDU 5 66531268IJ UDECHUKWU FRANKLYN CHUKWUEMEKA 6 65305578ID DAUDA ADAMU ADAMU 7 66546199BD MUKTAR USMAN MODIBBO 8 65989125CC ADEBAYO ABRAHAM SUNDAY OMEIZA 9 65759941DI ORLU-OMA CHIMELE 10 65021759HE AKIN VICTOR SAMARI 11 65488101HJ LUKA SHELLE 12 65859958AI TERHEMBA JERRY SAANIYOL 13 65875581IH UMAR ABUBAKAR 14 65891180EE BUBA BASHIR A 15 65295774AH NUHU RHODA ALKALI 16 66546503HB ANDREW MELCHIZEDEK 17 66550295EE AHMAD SHAMSUDDEEN 18 65198536EC ECHE MOSES ALAJE 19 65904453JC OCHE PRINCESS EHI 1 20 65299718AJ ABDULMUMIN ABUBAKAR 21 65459752FH OBI SOMTO 22 65780434FH JATTO ISA ENERO 23 66200732GG MICHAEL BLESSING 24 66299464BB MICHAEL KISLON SHITNAN 25 65903857DH USMAN ADAMA 26 66215998FC GWASKI ISAAC DIKA 27 66496897JB MOHAMMED ADAMU DUMBULWA 28 65243376GB TAHIR MUHAMMAD ARABO 29 66048182HA JERRY LEAH 30 65885079BE AHMED ABBA 31 65858960JC GAMBO LAWI 32 66246168ED SAMAILA BITRUS VISION 33 65919477CI OBI PETER CHIGOZIE 34 65548790IB GADZAMA JANADA YOHANNA 35 66193123AB MOSES MATTHEW TAIYE 36 65780170HD AERNAN SEDOO 37 65786350GA ZAKARIYYA ABDULMUMIN SANI 38 66324429JH OJIMADU CHIDINDU GODSWILL 39 65527190IF MBAYA ENOCH SAMUEL 40 65199053ED GAGA TERNGUNAN ERIC 41 65534793HB ROBERT RAKEAL 42 65305105EH YAK'OR TONGRIYANG DAWEET 43 65299765GC GONI AISHA UMAR 44 65136595BD AFOLABI ABDULWAHAB -
THE ROLE of JUDGES in the ELECTION PROCESS Abstract
MUNFOLLJ (3) 2021 THE ROLE OF JUDGES IN THE ELECTION PROCESS Abstract Election has been universally acclaimed as a process of choosing representatives by popular vote by the people in a democratic society. It is one of the attributes of democracy. Election in Nigeria is conducted by an independent Electoral body, Independent National Electoral Commission (INEC) which is expected to carry out its statutory duties in compliance with the constitution and other enactments and, at the end of the Election process declare a winner in the Election. All contestants in the Election have the constitutional right to ventilate their grievance against the conduct of the Election in the Court or Election Tribunal and the judgment of the Court or Tribunal is binding on all the parties, including INEC. This Paper examines on the Role of Judges in the Election process and the numerous factors which obstruct the Judges in the discharge of their roles in Election matters. It is the findings that the Judges are not adequately discharging their roles in Election matters hence there is no justice and fairness with the resultant lack of confidence by the citizenry on the Courts / Election Tribunals handling Election matters. In conclusion the work recommends that Keywords: Democracy, Election Petition, INEC, Judge 1.0. INTRODUCTION Democracy which has been affirmed as the best form of government in the world, no doubt is a government made up of the generality or representatives of the people. It allows the people to participate in the government by choosing their leaders. Such leaders are chosen in regular and periodic Elections which is one of its attributes.