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The Institute of Certified Public Accountants of Kenya (ICPAK) was established in 1978 by the laws of Kenya under CAP 531 [2] to regulate the activities of all Certified Public Accountants by ensuring credibility, professionalism and accountability in the accounting profession in Kenya. ICPAK members are employed across all sectors on the ...
The Institute of Chartered Accountants of Nigeria ( ICAN) is a professional accountancy body in Nigeria. It is one of the two professional accountancy associations with regulatory authority in Nigeria, the other being the Association of National Accountants of Nigeria (ANAN). [1] The relationship between the two organizations has been tense.
Credit risk is the possibility of losing a lender holds due to a risk of default on a debt that may arise from a borrower failing to make required payments. [1] In the first resort, the risk is that of the lender and includes lost principal and interest, disruption to cash flows, and increased collection costs.
Glossary of mathematical symbols. A mathematical symbol is a figure or a combination of figures that is used to represent a mathematical object, an action on mathematical objects, a relation between mathematical objects, or for structuring the other symbols that occur in a formula. As formulas are entirely constituted with symbols of various ...
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Kitsune. A nine-tailed fox spirit ( kyūbi no kitsune) scaring Prince Hanzoku; print by Utagawa Kuniyoshi, Edo period, 19th century. In Japanese folklore, kitsune ( 狐, きつね, IPA: [kʲi̥t͡sɯne̞] ⓘ) are foxes that possess paranormal abilities that increase as they get older and wiser. According to folklore, the kitsune -foxes (or ...
Anno Domini. Anno Domini inscription at Klagenfurt Cathedral, Austria. The terms anno Domini ( AD) and before Christ ( BC) [a] are used when designating years in the Julian and Gregorian calendars. The term anno Domini is Medieval Latin and means "in the year of the Lord" [1] but is often presented using "our Lord" instead of "the Lord", [2] [3 ...
The direct translation of akasha is the word meaning "upper sky" or 'space' in Hinduism. [citation needed] The Nyaya and Vaisheshika schools of Hindu philosophy state that akasha or aether is the fifth physical substance, which is the substratum of the quality of sound. It is the one, eternal, and all-pervading physical substance, which is ...