This chapter starts by appreciating that besides the company there are other forms of business associations, such as cooperatives, partnerships and sole proprietorships. It then distinguishes these other forms of business associations from the company, which is our main focus. The chapter then goes ahead to look at the law governing other forms of business associations with special attention to cooperative societies

At the end of every financial year, company’s are expected by statute to have their financial statements reviewed by an independent professional who after going through the accounts, expresses an opinion as to whether the financial statements present a true and fair view of the financial position of the company. This procedure is normally called a year end audit and is conducted by an auditor. This chapter gives an introduction of auditing and its benefits. By the end of this chapter, you are expected to have a general understanding of the general Audit environment by being able to distinguish between auditing and accounting, the objects of an audit, types of audits, stages of an audit and the benefit

The term law has no assigned meaning. It is used in a variety of senses. Although different writers have attempted to explain the term Law, no generally accepted explanation has emerged. The study of the nature of law is known as Jurisprudence. Persons who explained the term law from the same point of view form a school of jurisprudence/thought. The word jurisprudence derives from the Latin term jurisprudentia, which means “the study, knowledge, or science of law.” In the United States jurisprudence commonly means the philosophy of law. Legal philosophy has many aspects, but four of them are the most common. The first and the most prevalent form of jurisprudence seek to analyze, explain, classify, and criticize entire bodies of law. Law school textbooks and legal encyclopaedias represent this type of scholarship. The second type of jurisprudence compares and contrasts law with other fields of knowledge such as literature, economics, religion and the social sciences. The third type of jurisprudence seeks to reveal the historical, moral, and cultural basis of a particular legal concept. The fourth body of jurisprudence focuses on finding the answer to such abstract questions as “What is law?” and “How do judges (properly) decide cases?

Taxation is the part of public finance that deals with the means by which the government raises revenue from the public by imposing taxes which revenue is used by the government to provide goods and services to the public or its citizens (to carry out government functions). Taxation may be referred to as the revenue raising activity of the government. Public Finance is the department of economic theory that deals with public expenditure and revenue. Economics deals with resource allocation and seeks to answer the three questions of: who to produce, how to produce and for whom to produce. We will start by exploring the government expenditure, which is characterized by the expected activities of a government. We will then look at the taxation as source of revenue to finance the government expenditure

Financial Management is a discipline concerned with the generation and allocation of scarce resources (usually funds) to the most efficient user within the firm (the competing projects) through a market pricing system (the required rate of return). A firm requires resources in form of funds raised from investors. The funds must be allocated within the organization to projects which will yield the highest return. We shall refer to this definition as we go through the subject. 1. 2 Required Rate of Return (Ri) The required rate of return (Ri) is the minimum rate of return that a project must generate if it has to receive funds. It’s therefore the opportunity cost of capital or returns expected from the second best alternative. In general, Required Rate of Return = Risk-free rate + Risk premium

The corona virus, also known as severe acute respiratory syndrome coronavirus 2 (SARSCoV-2) virus causes corona virus disease (COVID 19) (WHO, 2023). COVID 19 is a respiratory pandemic which has had unprecedented global impacts since its outbreak in Wuhan China in December 2019 (WHO, 2021; Ahmed, 2020). Wide-ranging socio-economic impacts which revolved around education, health, human development index, foreign direct investment, human movement, labour, social functionality and lifestyle both during coronavirus emergency and post emergency phases have been felt globally (UNCTAD, 2022; CRS, 2021).In this document, an attempt has been made to categorize the impacts into transient and long-term across sectors of the global economy and social spheres

Bembea ya Maisha ni hadithi kuhusu Yona na mkewe Sara pamoja na Bunju na mkewe Neema. Wahusika hawa wanajikuta katika vuta n'kuvute inayochochewa na mitazamo ya kitamaduni, uhalisia wa mambo pamoja na matamanio ya wahusika binafsi. Baina yao kuna mitikiso inayotishia familia, ndoa na mahusiano ya kijamii.

Mwongozo huu una nia ya kuwa mwanga gizani kwa wasomi wa diwani ya ‘Mapambazuko ya Machweo na Hadithi nyingine, kwa kutoa maelezo maridhawa kuhusiana na hadithi tofauti zilizomo humu. Ili kufanikisha hili, mwongozo huu umeangazia masuala kadhaa katika hadithi. Kabla ya kwenda katika hadithi binafsi, ni vyema kuangazia vipengele Fulani vya diwani.

Huu ni mwongozo wa riwaya ya Nguu za Jadi. Kuna muhtasari, ufaafu wa anwani, dhamira, maudhui, sifa za wahusika na mbinu za lugha. Pia kuna maswali na majibu.

The course deals with benzene, its derivatives and other benzenoid compounds. Structure of benzene aromaticity of benzene and related compounds will form the first part of the course. Nomenclature of benzene and its derivatives are dealt with in details since this will form some of the products of the reactions in the lessons that follow.