cyanic-selkie/wikianc huggingface dataset:
Aikin yara Mata a Najeriya
Tarihi
A cikin yankunan karkara, an yi imanin cewa aikin yara mata yana taimakawa 'yan mata wajen bunkasa ƙwarewar gida, taimaka wa wasu, da hadin kan iyali. Ayyuka sun haɗa da tattara itace. Saboda haka irin wannan zamantakewa shine babban dalilin da ya sa ake fi son 'yan mata fiye da yara maza a cikin daukar ma'aikata. Koyaya, waɗannan nau'ikan aikin da ake yi wani lokaci suna hana damar ilimi na 'yan mata. A wasu al'ummomin Fulani na Arewacin Najeriya, yarinyar tana taimaka wa mahaifiyarta ta hanyar sayar da madara ko wasu kayan daga gonar danginsu ko kuma mahaifiyar ta yi.
Taimako na cikin gida
Saboda rarraba aiki bisa ga jinsi a cikin gidaje kuma saboda zamantakewa, yawancin gidajen Najeriya sun fi son amfani da 'yan mata a matsayin ma'aikata. 'yan mata masu shekaru kasa da 15 da ke aiki a matsayin ma-aiki a cikin gidajen iyalai da ke cikin mafi girman kuɗin shiga. [2] A sakamakon haka, dangin da suka fi arziki suna biyan iyayenta ko kuma suna ba da horo a wasu ƙwarewa ko a cikin ƙananan lokuta. A cikin ƙananan ƙananan yankuna. Bukatar taimakon cikin gida a Najeriya da ƙasashen Afirka da ke kusa da ita sun kara yawan mutanen da ke fataucin yara. Wannan tsari yana ingantawa ta hanyar rashin ganuwa na 'yan mata a cikin aikin gida saboda ana ɗaukarsa al'ada a cikin gidaje da yawa na birane.
Cibiyoyin sadarwar da aka tsara suna samun aikin yara a jihohin Kudancin ciki har da Rivers, Akwa Ibom, Imo, Cross River, Ekiti, da Oyo. Ana jigilar yara zuwa wasu jihohi don aikin gida.
Kasuwancin tituna
Yawancin 'yan mata da ba su kai shekara 15 ba suna sayar da kayayyaki a kan hanyoyi, jigilar kayayyaki ga abokan ciniki, da kuma rokon sadaka. A matsakaici, 'yan mata masu zuwa makarantar firamare da sakandare suna shiga kasuwancin titi fiye da yara maza. 'Yan mata suna zaɓar takamaiman hanyoyi da hanyoyin da za su sayar da kayayyaki kafin su dawo gida da yamma. Baya ga hawking, wasu 'yan mata suna shiga cikin addu'ar titi wani lokacin da ake kira al majeri a Arewa.
Matsaloli
Kimanin kashi 8% na masu sayar da 'yan mata sun fuskanci cin zarafin jima'i ciki har da shari'o'in fyade da cin zarafin lalata. Har ila yau, 'yan mata matasa suna fuskantar ƙalubalen manya da halayyar karkatarwa tun suna ƙanana yayin da ba su da lokacin halartar azuzuwan da kammala aikin makaranta.
Baya ga fuskantar haɗarin kiwon lafiya, cin zarafin yara, da cin zarafin jima'i, aikin yara mata a Najeriya ya haifar da karuwar aikin jima'i  na matasa wanda ke fallasa 'yan mata ga haɗarin rayuwar titi tun suna ƙanana. Wasu 'yan mata suna fataucin su ta hanyar hanyoyin sadarwa da aka tsara waɗanda ke karya wa' yan mata da iyayensu cewa za su zama ma'aikatan gida a cikin birni.
Workman Township, Aitkin County, Minnesota
Workman Township birni ne, da ke a cikin Aitkin County, Minnesota, Amurka. Yawan jama'a ya kai 207 kamar na ƙidayar 2010.
Makabartu
Garin ya ƙunshi makabartar Lakeview.
Alkaluma
Dangane da ƙidayar na 2000, akwai mutane 194, gidaje 90, da iyalai 64 da ke zaune a cikin garin. Yawan yawan jama'a ya kasance mutane 5.9 a kowace murabba'in mil (2.3/km 2 ). Akwai rukunin gidaje 250 a matsakaicin yawa na 7.6/sq mi (2.9/km 2 ). Tsarin launin fata na garin ya kasance 95.36% Fari, 3.61% Ba'amurke, 0.52% Asiya, da 0.52% daga jinsi biyu ko fiye. Hispanic ko Latino na kowace kabila sun kasance 0.52% na yawan jama'a.
Akwai gidaje 90, daga cikinsu kashi 18.9% na da ‘ya’ya ‘yan kasa da shekara 18 suna zaune da su, kashi 65.6% ma’aurata ne da ke zaune tare, kashi 5.6% na da mace mai gida babu miji, kashi 27.8% kuma ba iyali ba ne. Kashi 22.2% na dukkan gidaje sun kasance na mutane ne, kuma 10.0% suna da wanda ke zaune shi kaɗai wanda ya kai shekaru 65 ko fiye. Matsakaicin girman gidan ya kasance 2.16 kuma matsakaicin girman dangi shine 2.48.
A cikin garin yawan jama'a ya bazu, tare da 13.9% a ƙarƙashin shekaru 18, 4.1% daga 18 zuwa 24, 21.1% daga 25 zuwa 44, 33.0% daga 45 zuwa 64, da 27.8% waɗanda shekarunsu suka kai 65 ko sama da haka. . Matsakaicin shekarun ya kasance shekaru 56. Ga kowane mace 100, akwai maza 100.0. Ga kowane mata 100 masu shekaru 18 zuwa sama, akwai maza 103.7.
Matsakaicin kuɗin shiga na gida a cikin garin shine $35,833, kuma matsakaicin kuɗin shiga na dangi shine $37,083. Maza suna da matsakaicin kudin shiga na $28,750 sabanin $21,607 na mata. Kudin shiga kowane mutum na garin ya kasance $18,518. Kusan 6.2% na iyalai da 6.2% na yawan jama'a sun kasance ƙasa da layin talauci, gami da 3.4% na waɗanda ba su kai shekara sha takwas ba da 15.6% na waɗanda 65 ko sama da haka.
Stop-Zemlia (fim na 2021)
Fim din "Stop-Zemlia" ( Ukrainian: Стоп-Земля) shirin soyayya ne na kasar Ukrainian 2021, zuwan zamani da fim ɗin wasan kwaikwayo wanda darektan Ukraine Kateryna Gornostai ya ba da umarni kuma ta rubuta, kuma tare da Maria Fedorchenko, Arsenii Markov, Yana Isaienko da Oleksandr Ivanov. Fim ɗin fasalin yana nuna labarin matasa. Duk abubuwan da aka kwatanta almara ne, amma ƙungiyar ƙirƙira ta yi ƙoƙarin nuna su azaman haɓakawa. Mawallafin suna da jerin ayyuka lokacin da aka rubuta rubutun, amma sun sami halaye da zarar an sami 'yan wasan kwaikwayo. An fara fitar da fim ɗin a ranar 3 ga Mayu, 2021 a Bikin Fina-Finai na Duniya na Berlin, kuma ya karɓi Crystal Bear don Mafi kyawun Fim a gasar Generation 14plus. Fim ɗin ya sami kyakkyawan sharhi daga masu suka. Daga baya fim ɗin ya bayyana a bikin 12th Odesa International Film Festival (OIFF) a ranar 19 ga Agusta, 2021, inda fim ɗin ya sami babbar lambar yabo ta bikin - Grand Prix. Hakanan Kateryna Gornostai ta zama wacce ta lashe Duke a cikin nadin Mafi kyawun Fim mai tsayi.
Daraktar fim din, Kateryna Gornostai, ita ce ta bude gabatarwar inda ta bayyana cewa taken ‘Stop-Zemlia’ na da matukar muhimmanci ga nasarar fim din, kuma kungiyar na kokarin ganin an samu fassarar turanci mai kyau don bayyana abubuwan da aka makala. Kateryna ta shafe kusan shekara guda tana neman mutanen da za su taka jarumar da kuma ajin dalibai, sannan ta koyar da dabarun wasan kwaikwayon ga wasu zababbun dalibai.
Labari
Masha ’yar shekara 16 tana karatu a makarantar sakandare ta gari a Kyiv. Abokanta na kusa Yana da kuma Senia suna taimaka mata kada ta ji baƙon abu da ware cikin ƙungiyar, suna rayuwa a hanyarsu ta cikin lokutan makaranta. Baya ga jarrabawa na gaba, an tilasta wa Masha barin yankin ta'aziyya ta hanyar soyayya da abokiyar karatunta Sasha. Ta fahimci cewa idan ba ta kuskura ta tambaya ba, ba za ta taba sanin ko soyayyarta ga saurayi ba ce.
Fitowa
Kamfanin Pluto Film na Jamus ya sami haƙƙin rarrabawar kasa da kasa don rarraba fim din Stop-Zemlia a cikin Fabrairu 2021. Canza Innocence ya sayi haƙƙin rarraba fim ɗin na Amurka a cikin Maris 2021. Kamfanin Arthouse Traffic na Ukrainian ya riga ya sayi haƙƙin rarraba fim ɗin Ukrainian kafin hakan.
A ranar 1 ga Maris, 2021, an fitar da fim ɗin ta hanyar samun damar dijital ta kan layi yayin bikin Fim na Duniya na 71st Berlin (aka Berlinale) Generation 14plus gasar. An gabatar da fim ɗin a zahiri a Berlinale a ranar 9 ga watan Yuni, 2021.
A ranar 4 ga Nuwamba, 2021, za a fitar da fim ɗin a ƙayyadaddun gidajen kallo a Ukraine.
Ofishin tallace-tallace
Kasafin kudin fim ya kai hryvnia miliyan 25.72, kusan, €829,000. A halin yanzu, kashi 92 cikin 100 na kuɗaɗen tef ɗin ya fito ne daga ɗaukar nauyin hukumar fina-finai ta ƙasar Ukrain tare da ragowar kasafin kuɗin da aka rufe ta hanyar haɗin gwiwa. Ya samu kuɗi kuma ya ɗauki jimlar $143,434 a duk duniya.
Auren mace fiye da daya a Najeriya
A ƙarƙashin dokar farar hula, Najeriya ba ta amince da ƙungiyoyin auren mata da yawa ba. Koyaya, 12 daga cikin jihohin Najeriya 36 sun amince da auren mata da yawa daidai da auren mace ɗaya. Dukkanin jihohi goma sha biyu suna karkashin Dokar Shari'a. Jihohin, waɗanda duk suna arewa, sun haɗa da jihohin Bauchi, Borno, Gombe, Jigawa, Kaduna, Kano, Katsina, Kebbi, Nijar, Sokoto, Yobe, da Zamfara wanda ke ba da damar mutum ya ɗauki mata fiye da ɗaya.
Najeriya wani bangare ne na "belin auren mata da yawa", wani yanki a Yammacin Afirka da Afirka ta Tsakiya inda auren mata da dama ya zama ruwan dare kuma yana da tushe sosai a cikin al'ada. An kiyasta Najeriya tana da matsayi na biyar mafi girma na yawan auren mata da yawa a duniya, tare da kashi 28% na yawan mutanen da ke zaune a cikin auren mata da dama, tare da kasashe hudu kawai (Burkina Faso, Mali, Gambiya da Nijar) da ke da rinjaye mafi girma.
Aikatawa
Jihar Zamfara ita ce ta farko da ta kafa doka game da auren mata da yawa, wanda ya faru a ranar 7 ga Janairu, 2000. Jihar Gombe ita ce jiha ta baya-bayan nan da ta samar da auren mata da yawa, ta halatta shi a ranar 14 ga Disamba, 2001.
Kamar yadda yankin kudancin Najeriya ya kunshi mafi yawan Kiristoci, ba a gabatar da auren auren mata da yawa a wannan lokacin ba. An yi ƙoƙari don gabatar da Sharia (ta haka ne ya halatta auren mata da yawa) a Jihar Oyo, Jihar Kwara, Jihar Legas, da sauransu da yawa, duk da haka duk ba su yi nasara ba. Kungiyoyin auren mata da yawa sun amince da su ta hanyar doka ta al'ada a Najeriya, suna ba da fa'idodi kaɗan ga waɗanda ke cikin ƙungiyoyin auren mata masu yawa daga haƙƙin gado zuwa kula da yara.
Ya zuwa shekara ta 2009, har yanzu babu wata muhawara game da gabatar da wani ma'auni wanda zai ba da damar yin amfani da auren mata da yawa a cikin dukan ƙasar Najeriya, barin dokar ta gudana a kan jihar-da-jiha maimakon gabatar da ma'aunin ƙasa.
Mai jujjuyawa
Babu buƙatu da suka danganci addini a Arewa, saboda haka ana ba wa Kiristoci izinin kafa ƙungiyoyin auren mata da yawa kamar yadda Musulmai zasu iya yi. Shugabannin cocin Kirista kamar Archbishop Peter Akinola na Cocin Anglican na Najeriya sun yi Allah wadai da aikin auren mata da yawa da Kiristoci ke yi, tare da Akinola ya ci gaba da rubuta "Binciken [na auren mata da biyu] zai lalata shaidarmu idan ba a yi magana sosai ba. Ba za mu iya da'awar cewa mu coci ne mai gaskata da Littafi Mai-Tsarki ba kuma duk da haka za mu iya zaɓar biyayya. " Rahotanni na 'yan Najeriya masu bin mata da yawa sun fito.
Duk da iyakancewar mata huɗu, akwai alamomi da yawa cewa 'yan Najeriya da yawa sun wuce wannan doka, kamar Muhammadu Bello Masaba, malamin addinin Musulunci mai shekaru 84 wanda aka zarge shi da auren ba bisa ka'ida ba saboda yawan ma'aurata, wanda yake da mata 86. Daga baya kwamishinan Shari'a na Jihar Nijar ya janye tuhumar, tare da Masaba ya iya riƙe dukkan matansa.
A wani bayanin da ya sabawa, an ruwaito a watan Afrilu na shekara ta 2007 cewa wata 'yar Najeriya, Aunty Maiduguri, ta auri mata hudu a wani babban bikin a Jihar Kano, kodayake gwamnati ba ta amince da ƙungiyar ta ba, kuma an tilasta wa Maidugur da abokan aikinta su shiga ɓoye jim kadan bayan bikin don kauce wa yiwuwar barazanar da za a jajjefe su idan aka yanke musu hukunci saboda lesbianism, wanda ke haifar da hukuncin kisa ga mata Musulmai da suka yi aure ko kuma yanka ga mata Musulmi marasa aure a yankunan Najeriya a karkashin Shari'a.
Jihar Bauchi
Jihar Bauchi ta kasance jiha mafi kwanan nan a Najeriya da ta tsara dokar amincewa da auren mata da yawa ga 'yan ƙasa, wanda aka kafa bayan kafa dokar Shari'a ta Musulunci a ranar 1 ga Yuli, 2001.
Jihar Kwara
Tun lokacin da aka gabatar da dokar Shari'a a duk arewacin Najeriya, an yi ƙoƙari daban-daban don dasa dokar Shari'ar a kudancin Jihar Kwara, wanda zai halatta auren mata da yawa. A halin yanzu ana amince da ƙungiyoyin auren mata da yawa a ƙarƙashin dokar al'ada a duk faɗin Najeriya, amma ba su da fa'idodi da yawa a cikin auren farar hula na Najeriya. Duk da yake auren farar hula a Najeriya yana da mace ɗaya, jihohi da yawa da ƙidaya sun dasa Sharia a cikin tsarin shari'ar su kuma saboda haka an cire su. Duk da yake shigar da Sharia bai yi nasara ba, an kafa kotunan Sharia da yawa a Jihar Kwara don yin aiki don shari'ar shari'ar musulmi. Har yanzu ba a gabatar da shari'a ga dukan jihar a matsayin tsarin shari'a mai mulki ba.
Jihar Legas
Ba a ba da izinin auren mata da yawa ba tun daga 2010 a Jihar Legas, wanda ke da birni mafi yawan jama'a a Najeriya, Legas. An yi ƙoƙari don gabatar da dokar Shari'a a Jihar Legas, don haka ya halatta auren mata da yawa, tun farkon shekara ta 2002, bayan jihohin arewacin Najeriya da dama sun kafa Shari'a azaman tsarin mulki ga Musulmai, amma ba Musulmai ba, a cikin waɗannan jihohin. Birnin Legas a halin yanzu yana da kotun Shari'a wacce ta shafi al'amuran farar hula da shari'a game da Musulmai a cikin birni, kodayake jihar ba ta amince da hukunce-hukuncen ta a matsayin mai ɗaurewa ba, kamar kotun Shari-a a Ingila.
Jihar Nasarawa
A halin yanzu, Jihar Nasarawa ba ta samar da auren mata da yawa ba, kodayake matsayin na iya canzawa. Tun lokacin da aka kafa dokar Shari'a a cikin jihohin arewacin Najeriya da yawa, muhawara game da yin shari'ar Shari'a da ke Jihar Nasarawa nan da nan ta shiga fagen siyasa, ta haifar da fushi da farin ciki daga mazaunan Jihar Nasinawa. Gabatar da irin wannan matakin ya gaza, amma an farfado da shi a tsakiyar watan Yulin 2005.
Magoya bayan sun yi alkawarin ci gaba da yunkurin su na dasa Sharia a cikin jihar. Jihar ta kasance ɗaya daga cikin jihohi kalilan a arewacin Najeriya waɗanda ba a ƙarƙashin Dokar Shari'a ba, watakila saboda yawan Krista. Duk da yake dokar Shari'a a halin yanzu ba a dasa ta ba, akwai kotun Shari'a da ke aiki a cikin jihar, kodayake ta shafi Musulmai kawai.
Jihar Oyo
Tun daga watan Mayu na shekara ta 2002, an yi ƙoƙari don dasa dokar Shari'a a cikin kudancin Jihar Oyo, wanda zai halatta auren mata da yawa. A halin yanzu ana amince da ƙungiyoyin auren mata da yawa a ƙarƙashin dokar al'ada a duk faɗin Najeriya, amma ba su da fa'idodi da yawa a cikin auren farar hula na Najeriya. Duk da yake auren farar hula a Najeriya yana da mace daya, jihohi da yawa sun dasa Sharia a cikin tsarin shari'arsu kuma saboda haka an cire su. Duk da yake shigar da Sharia bai yi nasara ba, an kafa kotunan Sharia da yawa a Jihar Oyo don yin aiki ga shari'ar shari'ar musulmi. Har yanzu ba a gabatar da shari'a ga dukan jihar a matsayin tsarin shari'a mai mulki ba.
Jihar Zamfara
Bayan amincewa da Dokar Shari'a a Jihar Zamfara a farkon watan Janairun 2000, Jihar Zamafara ta zama jiha ta farko a Najeriya don ba da izinin amincewa da auren mata da yawa a ƙarƙashin dokar farar hula, saboda haka yana yiwuwa a ƙarƙashin Shari'a, wanda ke ba da damar mutum ya ɗauki mata huɗu bisa asusun cewa yana bi da su daidai. Mahmud Shinkafi, gwamnan Jihar Zamfara, yana da mata biyu.
Bayan Jihar Zamfara ta kafa Sharia wanda ya haifar da auren mata da yawa, wasu jihohi da yawa kamar Jihar Kano ba da daɗewa ba sun bi hakan, don haka sun halatta auren mata da dama. Duk da yake Gwamnatin Najeriya kawai ta amince da auren mace daya a karkashin dokar farar hula, ta amince da ƙungiyoyin auren mata da yawa tare da irin wannan fa'idodi a ƙarƙashin dokar al'ada, jihohin da ke sanya Sharia ba su da irin wannan kuma sabili da haka zasu iya samar da auren mata da dama ga 'yan ƙasarsu.
Percy Tau
Tau ya fara wasan kwallon kafa ne da kungiyar Mamelodi Sundowns ta Premier inda ya buga wasanni 100 a kowanne bangare na aro ga Witbank Spurs. A lokacin da yake tare da Sundowns, ya lashe gasar lig sau biyu da kuma CAF Champions League sau daya kuma an ba shi kyautar Gwarzon Kwallon Kafa na Shekara da kuma wanda ya zura kwallaye a kakar wasansa ta karshe da kulob din.
Ya koma Brighton a cikin shekarar 2018 amma, saboda rikice-rikicen izinin aiki, an ba shi rance ga ƙungiyar SG ta Belgium wanda tare da shi ya ci kyautar Proximus League Player of the Season. Tsarinsa ya ba shi damar tafiya na ɗan lokaci zuwa Club Brugge, inda ya ci lambar yabo ta masu cin nasara a kakar wasa ta gaba, kafin a ba shi rancen a karo na uku a jere lokacin da ya rattaba hannu a kan abokan hamayyar Anderlecht a shekarar 2020.
Mamelodi Sundowns
An haife shi a eMalahleni, Tau ya fara aikinsa tare da Mamelodi Sundowns a gasar Premier League. Ya buga wasansa na farko na kwararru a kulob din a ranar 25 ga watan Fabrairu shekara ta 2014 a gasar da Orlando Pirates. Ya zo ne a matsayin wanda zai maye gurbin Domingues na mintuna 85 yayin da Sundowns ta sha kashi 1-0. Tau sa'an nan ya zira kwallaye na farko na sana'a burin ga kulob din a lokacin Nedbank Cup wasa a ranar 22 ga watan Maris shekarar 2014 da Golden Arrows. Kwallon da ya ci a minti na 90 ita ce ta hudu kuma ta karshe ga Sundowns yayin da suka ci 4-1 a kan Arrows. Sannan ya ci kwallonsa ta farko a gasar cin kofin duniya a ranar 5 ga watan Afrilu shekarar 2015 a gasar cin kofin zakarun nahiyar Afirka ta CAF da TP Mazembe. Ya zura kwallo daya tilo da Sundown ta ci a wasan a minti na 84 da fara wasan inda Mamelodi Sundowns suka tashi 3-1. Bayan yanayi biyu kuma da wuya ya fito Mamelodi Sundowns, an sanya Tau cikin jerin fitattun kulob na kakar 2014 zuwa 2015.
Bisa shawarar kocin matasa na lokacin Rhulani Mokwena, an ba da shi aro ga kungiyar Witbank Spurs ta National First Division a maimakon haka. Ya buga wasansa na farko a kungiyar a ranar 6 ga watan Fabrairun shekarar 2016 a wasan da suka yi nasara da ci 3-1 a kan African Warriors kuma ya ci kwallaye 3 a wasanni 11 da ya buga a lokacin aro.
Bayan kakar wasa tare da Witbank Spurs, Tau ya koma Mamelodi Sundowns kuma an saka shi a cikin 'yan wasan da za su buga gasar cin kofin zakarun kulob na CAF. Ya taka leda a ko'ina kuma yana taka leda a kowane minti na duka ƙafafu biyu na jimlar 3-1 a kan Zamalek na Masar a gasar cin kofin CAF Champions League. Nasarar ita ce nasara ta farko da Sundowns ta samu a gasar ta nahiyar. Sannan ya ci kwallonsa ta farko a gasar lig a kulob din a ranar 2 ga watan Nuwamba Shekarar 2016 da Polokwane City. Ya zura kwallo ta farko a ragar kungiyar yayin da suka ci 2-0. Tau ya fara buga wa gefe a gasar cin kofin duniya ta FIFA Club World Cup a ranar 11 ga watan Disamba shekarar 2016 da Kashima Antlers. An fitar da Sundowns daga gasar bayan ta sha kashi a hannun Japan da ci 2-0. A wasan matsayi na biyar, Tau ya zura kwallo daya tilo a ragar Sundowns yayin da suka tashi 4-1 a hannun Jeonbuk Hyundai Motors ta Koriya ta Kudu.
A lokacin kakar 2017 zuwa 2018, Tau ya zira kwallaye 11 don taimakawa Mamelodi Sundowns zuwa taken gasar. Tsarinsa a duk tsawon kakar ya gan shi ya raba kyautar takalmin zinare na Lesley Manyathela tare da Rodney Ramagalela kuma ya ba shi kyautar Kwallon Kwallon Kaya da na Playeran Wasan Wasanni. Sakamakon nasarorin da ya samu, wasu kungiyoyin Turai sun yi zawarcin Tau a lokacin bazara. Yayin da ake ta cece-kuce a kan makomarsa, ya ki shiga Sundowns a shirye-shiryen tunkarar kakar wasa ta bana a kokarinsa na daukar matakin.
Brighton & Hove Albion
A ranar 20 ga watan Yuli 2018, Tau ya sanya hannu kan kwangilar shekaru hudu tare da kulob din Premier League na Ingila Brighton &amp; Hove Albion,  don kudin canja wuri da ba a bayyana ba,  ya ruwaito yana cikin yankin R 50 miliyan (UK £ 2.7 miliyan), wani tarihin cinikin dan wasan cikin gida a Afirka ta Kudu. Manajan Brighton, Chris Hughton, ya tabbatar da cewa Tau za a ba da lamuni ba da daɗewa ba bayan canja wurinsa, bayan da ya kasa samun izinin aiki na Burtaniya, da kuma son ɗan wasan Afirka ta Kudu don samun ƙwarewar ƙwallon ƙafa ta Turai. A ranar 7 ga Janairu 2021, ya koma Brighton &amp; Hove Albion, bayan an tuna da shi daga lamunin aronsa a Anderlecht.
Lamuni zuwa Union SG
A ranar 15 ga watan Agusta, Tau ya shiga ƙungiyar rukuni na biyu na Belgium Union SG, mallakin shugaban Brighton Tony Bloom, a kan lamuni na tsawon lokaci. Nan da nan aka shigar da shi cikin tawagar farko kuma ya taka muhimmiyar rawa a gasar cin kofin Belgium a farkon rabin kakar wasa, inda ya zira kwallaye hudu a wasanni shida don taimaka wa kulob din zuwa wasan kusa da na karshe bayan ya rubuta nasarorin tarihi a kan Anderlecht da Genk.
A cikin watan Afrilu 2019, bayan ya zira kwallaye shida a raga da taimakawa akaci bakwai don taimakawa kungiyar ta kammala kakar wasa a matsayi na biyu, Tau yana daya daga cikin 'yan wasa uku da aka zaba don kyautar Player of the Season, tare da abokin wasan Faïz Selemani. A karshe ya lashe kyautar kuma an sanya shi a cikin tawagar da ta fi fice a gasar.
Lamuni zuwa Club Brugge
A ranar 29 ga watan Yuli 2019, Tau ya rattaba hannu kan kungiyar Club Brugge ta Belgium a matsayin aro na kakar 2019-20. Ya buga wasansa na farko a kungiyar a ranar 2 ga Agusta 2019 da Sint-Truiden inda ya zura kwallo a wasan da kungiyar ta samu nasara a gida da ci 6-0. A ranar 13 ga Agusta, an kore shi da laifin yin laifi na biyu yayin wasan da suka tashi 3 – 3 a waje da Dynamo Kiev a wasansa na biyu na gasar zakarun Turai. Brugge ta samu nasara ne da ci 4-3. Tau ya bayyana a wasan da suka tashi 2-2 a waje da Real Madrid a ranar 1 ga Oktoba, inda ya taimaka wa kwallon ɗin a farko.
Lamuni zuwa Anderlecht
A ranar 4 ga Agusta 2020, Tau ya rattaba hannu kan kulob din Anderlecht na Belgium, kan lamunin shekara guda. Ya buga wasansa na farko a kulob din a ranar 16 ga Agusta 2020, ya zo ne a matsayin wanda zai maye gurbinsa a minti na 64 da Sint-Truiden, kuma ya ci kwallonsa ta farko yayin da Anderlecht ta ci wasan 3-1.
Al Ahly
Tau ya rattaba hannu kan yarjejeniya ta dindindin a gasar Premier ta Masar Al Ahly a ranar 26 ga Agusta 2021. Tau ya taka leda a gasar cin kofin CAF na shekarar 2021 a ranar 22 ga Disamba, inda ya taimaka wa Al Ahly kwallon a bugun daga kai sai mai tsaron gida, inda ya ci.
Ayyukan kasa
A ranar 13 ga watan Oktoba shekarar 2018, Tau yana daya daga cikin 'yan wasan Afirka ta Kudu da suka zira kwallaye yayin da al'ummar kasar suka sami nasara mafi girma da aka taba samu tare da doke Seychelles da ci 6-0 a wasan neman tikitin shiga gasar cin kofin Afrika. A ranar 24 ga watan Maris, shekarar 2019, ya zura kwallaye biyu a wasan da suka doke Libya da ci 2-1 don tabbatar da cancantar shiga gasar cin kofin Afrika ta shekarar 2019. Kwallon da ya yi ya kai shi kwallaye hudu a gasar neman tikitin shiga gasar, inda ya sanya shi cikin wadanda suka fi zura kwallaye a gasar.
An saka sunan Tau a cikin 'yan wasan Afirka ta Kudu don buga gasar cin kofin Afirka na shekarar 2019. Ya fara ne a dukkanin wasanni biyar da ya bugawa kasarsa inda suka yi wasan daf da na kusa da na karshe, inda Najeriya ta sha kashi a hannun Najeriya har ta hana su zuwa wasan kusa da na karshe.
Kulob
Mamelodi Sundowns
Club Brugge
Al Ahly
Splithand Township, Itasca County, Minnesota
Splithand Township birni ne, da ke a gundumar Itasca, Minnesota, Amurka. Yawan jama'a ya kai 250 a ƙidayar 2010.
Garin Splithand ya ɗauki sunansa daga Split Hand Creek.
Geography
Dangane da Ofishin Kididdiga ta Amurka, garin yana da yawan yanki na 33.3 murabba'in mil (86.4 km 2 ), wanda 32.6 murabba'in mil (84.4 2 ) kasa ce kuma 0.8 murabba'in mil (1.9 km 2 ), ko 2.25%, ruwa ne.
Alkaluma
Dangane da ƙidayar na 2000, akwai mutane 256, gidaje 98, da iyalai 76 da ke zaune a cikin garin. Yawan yawan jama'a ya kasance mutane 7.9 a kowace murabba'in mil (3.0/km 2 ). Akwai rukunin gidaje 120 a matsakaicin yawa na 3.7/sq mi (1.4/km 2 ). Tsarin launin fata na garin ya kasance 98.05% Fari, 0.78% daga sauran jinsi, da 1.17% daga jinsi biyu ko fiye. Hispanic ko Latino na kowace kabila sun kasance 0.39% na yawan jama'a.
Akwai gidaje 98, daga cikinsu kashi 26.5% na da ‘ya’ya ‘yan kasa da shekara 18 suna zaune tare da su, kashi 68.4% ma’aurata ne da ke zaune tare, kashi 4.1% na da mace mai gida babu miji, kashi 22.4% kuma ba iyali ba ne. Kashi 17.3% na dukkan gidaje sun kasance mutane ne, kuma kashi 9.2% na da wanda ke zaune shi kaɗai wanda ya kai shekaru 65 ko sama da haka. Matsakaicin girman gida shine 2.61 kuma matsakaicin girman dangi shine 2.96.
A cikin garin an bazu yawan jama'a, tare da 23.8% a ƙasa da shekaru 18, 6.6% daga 18 zuwa 24, 30.1% daga 25 zuwa 44, 24.6% daga 45 zuwa 64, da 14.8% waɗanda shekarunsu suka kai 65 ko sama da haka. . Tsakanin shekarun ya kasance shekaru 40. Ga kowane mata 100, akwai maza 109.8. Ga kowane mata 100 masu shekaru 18 zuwa sama, akwai maza 121.6.
Matsakaicin kuɗin shiga na gida a cikin garin shine $37,292, kuma matsakaicin kuɗin shiga na dangi shine $40,625. Maza suna da matsakaicin kudin shiga na $31,339 sabanin $23,750 na mata. Kudin shiga kowane mutum na garin shine $15,904. Kusan 4.8% na iyalai da 8.1% na yawan jama'a sun kasance ƙasa da layin talauci, gami da 4.2% na waɗanda ba su kai shekara sha takwas ba da 12.9% na waɗanda 65 ko sama da haka.
Jibla, Yemen
Jiblah (larabci: جِبْلَة) birni ne, da ke a kudu maso yammacin Yaman, c. kilomita takwas (5.0 mi) kudu, kudu maso yamma na Ibb a cikin wannan suna. Tana a tsayin kusan mita 2,200 (ƙafa 7,200), kusa da Jabal At-Taʿkar (جَبَل ٱلتَّعْكَر). An ƙara garin da kewaye cikin jerin abubuwan tarihi na UNESCO saboda ƙimar al'adun duniya. Gidan tarihi na Sarauniya Arwa yana cikin garin.
Tarihi
Bayan kisan gillar da aka yi wa Sulayhid 'Ali ibn Muhammad a shekara ta 1067 miladiyya, mijin Arwa al-Sulayhi Ahmad ya zama de jure shugaban kasar Yemen, amma bai iya mulki ba, ya shanye, kuma a kwance. Ya ba wa Arwa dukkan karfinsa, daya daga cikin ayyukanta na farko shi ne mayar da babban birnin kasar daga Sana’a zuwa Jibla, domin ta samu mafi kyawun matsayi na halaka Sa’id bn Najar, ta haka ta rama wa mahaifinta. mutun doka. Hakan ta yi nasarar yin hakan ne ta hanyar lallasa shi cikin tarko a shekarar 1088. Ta gina sabon fada a Jibla, kuma ta mayar da tsohuwar fadar ta zama babban masallaci inda a karshe aka binne ta.
Rayuwar mutanen kauye
A karshen shekarar 1979, matan Jibla za su wanke tufafinsu a cikin manyan tafkuna da rafuffukan ruwan magudanan ruwa suka yi, wadanda suka gangaro kan gangaren Jebal Attaker. An yi amfani da tsakuwar rafin a madadin allunan goge-goge.
Ka kwantar da zuciyarka a cikin ƴan ƴan tsaunuka na Dhīl-Sufal, ka dubi faɗuwar sa, / Can iska ta yi haske kamar lu'ulu'u, ruwa yana da tsarki, kuma dare yana kawo farin ciki mafi girma..
Asibiti
Anan akwai Asibitin Baptist na Amurka. A nan ne Taher Qassim (masanin kula da lafiyar jama'a kuma wanda ya kafa bikin Larabawa na Liverpool, wanda aka haifa a ƙauyen Al-Karaba) ya shafe shekaru 3½ yana sana'a.
A ranar 30 ga Disamba, 2002, wani dan kishin Islama ya shiga asibitin Jibla Baptist, ya harbe wasu ma'aikatan asibitin Kudancin Baptist guda uku. Washegari bayan harbe-harben, an mayar da mallakar asibitin ga gwamnatin Yemen. Gwamnati ta dauki alhakin a cikin 2003, kuma ta ci gaba da daukar ma'aikatan Baptist ta Kudu, har zuwa lokacin da aka rufe a watan Mayu 2007.
Kamar yadda yake a sauran yankuna a Yemen da yaki ya daidaita, cutar ta COVID-19 ta shafa Jiblah, amma asibitinta ba shi da ikon yin gwajin cutar ta coronavirus, don haka likitocin da ke wurin sun yi amfani da wasu hanyoyi don gano cutar. Amma duk da haka a cewar ma’aikatan kiwon lafiya guda biyu a wurin, asibitin a kullum yana karbar kusan mutane 50 da ke da alamun cutar, kuma saboda tsoron ramuwar gayya, likitoci ba su sanar da dangin da suka mutu ba game da su ko da ana zargin sun kamu da cutar.
Masallatai
Akwai masallatan tarihi guda biyu a nan:
The Living Fire (fim)
The Living Fire ( Ukrainian  ) wani shirin fim na Ukrainian wanda Ostap Kostyuk ya bada umurni. Fim din ya ba da labari game da rayuwar makiyaya a cikin tsaunin Carpathian na Ukrainian, da kuma makomar basirar gargajiya a cikin yanayin zamani.
Keagan Dolly
Keagan Larenzo Dolly (an haife shi a ranar 22 ga watan Janairu shekara ta 1993) ƙwararren ɗan wasan ƙwallon ƙafa ne na Afirka ta Kudu wanda ke taka leda a matsayin ɗan wasan tsakiya na Kaizer Chiefs a gasar ƙwallon ƙafa ta Premier da ƙungiyar ƙwallon ƙafa ta Afirka ta Kudu. Ya lashe kyautar matashin ɗan wasan ƙwallon ƙafa na Premier na kakar wasa a kakar 2013 zuwa 2014 bayan ya nuna manyan ayyuka kuma ya zama babban ɗan wasa ga Mamelodi Sundowns.
The Living Fire (fim)
Sigar fim ɗin (minti 77 na lokaci) an fara fitar da shi a cikin fina-finan Ukrainian da suka fito a ranar 29 ga Satumba, 2016. An fara fitar da kashi na TV na fim ɗin (minti 52 na lokaci) akan UA: Farko a ranar 19 ga Nuwamba, 2016. Fitar da sigar talbijin ta kasance gabanin wani taron tattara kudade na jama'a a dandalin Spilnokosht na Ukraine, wanda aka kammala cikin nasara kuma masu yin fim ɗin sun sami nasarar tara sama da ₴ 70,000.
Keagan Dolly
Mamelodi Sundowns
An haife shi a Johannesburg, Gauteng, Dolly ya fara buga kwallon kafa a Westbury Arsenal, daga baya ya koma School of Excellence inda Mamelodi Sundowns ya hango shi. Bayan burgewa a tsarin matasan su ya ci gaba da sanya hannu tare da Ajax Cape Town.
The Living Fire (fim)
A cikin shekara ta 2017, fim ɗin ya lashe zabuka 2 don Kyautar Fina-Finan ta Ukrain na " Golden Dzyga ."
Keagan Dolly
Ajax Cape Town
Dolly ya kammala tafiya zuwa Ajax Cape Town kuma wannan shine watakila inda Dolly ya yi wa kansa suna. A lokacin da ya ke Ajax ya lashe kyautar matashin dan wasan Premier Soccer League na kakar 2013–14. Wannan ya jawo Sundowns ta dawo da shi daga Ajax Cape Town a kakar wasa ta 2014-15, amma saboda yawancin 'yan wasan da ke zama iri ɗaya da Keagan a wannan kakar, Sundowns ta zaɓi aro shi zuwa Ajax don ɗan wasan ya sami ƙarin lokacin wasa.
Komawa Mamelodi Sundowns
Sundowns sun hada Dolly ga tawagarsu a kamfen na 2015–16 kamar yadda suka yi niyya don ƙarfafa ƙungiyar su don gasar da kuma gasar zakarun CAF. Dolly tare da Sundows sun ci gaba da lashe gasar a kakar 2015-16, kuma kai tsaye sun cancanci shiga gasar zakarun CAF. Kungiyar AS Vita Club ta fitar da Sundowns a wasan zagaye na uku na gasar cin kofin zakarun nahiyar Afrika ta Caf amma da faruwar lamarin an fitar da kungiyar AS Vita a gasar saboda ta yi amfani da dan wasan da bai cancanta ba a wasannin share fage na gasar Orange CAF ta 2016. Gasar Zakarun Turai. An dawo da Sundowns zuwa gasar kuma tare da bajintar Dolly da daukacin kungiyar, Sundowns ta ci gasar. Dolly, Billiat da Onyango an zabi su ne a matsayin mafi kyawun dan wasan Inter-Club na shekara (Based in Africa) wanda abokin wasan Keagan Dennis Onyango ya lashe. An haɗa Dolly a cikin 2016 CAF Team na shekara. Tare da fitattun wasanni daga Dolly a ƙarshe ya jawo sha'awa daga kungiyoyi daban-daban a Turai. A cikin Satumba 2016 an sanar da cewa Olympiacos FC na sha'awar sanya hannu kan Dolly.
The Living Fire (fim)
Labari
Maza uku daga zamani daban-daban suna zaune a cikin Carpathians na Ukrainian: tsoho Ivan mai shekaru  82  ya kwashe tsawon rayuwarsa shi kadai, kwanan nan ya binne matarsa, kuma shi da kansa yana shirye-shiryen jana'izar. A lokaci guda kuma, Ivanko mai shekaru 10 ya fara rayuwa daga karce a makarantar kwana da ke tsakiyar gundumar, shi kuma Vasily mai shekaru 39 yana kula da gonar dabbobi kuma yana ciyar da tumaki. Amma bazara zai zo kuma dukan ukun za su hau dutsen bayan aikin makiyayi, wanda ke da wahala a ci gaba a duniyar yau.
Keagan Dolly
Rikicin Kwangila da Mamelodi Sundowns
A watan Nuwamba 2016, an ba da rahoton cewa Sundowns sun dauki tauraron dan wasan tsakiyar su zuwa DRC don yin hamayya da batun siyan kusan Yuro 750,000 da aka rubuta a kwantiraginsa, wanda aka sanya hannu watanni 17 kafin Sundowns ya ce ya yi kadan. Hujjar ita ce kuskuren da Sundowns ta yi, kuma suna son a gyara shi kan kudi kusan fam miliyan 1.5. A ƙarshe Sundowns ta yi nasara a shari'ar kuma an sabunta batun siyan zuwa fam miliyan 1.5.
Montpellier
A ranar 26 ga watan Janairu 2017, an sanar da cewa Dolly ya sanya hannu tare da Montpellier HSC. Ya bar kulob din a lokacin rani 2021.
The Living Fire (fim)
Kyaututtuka da naɗi
2015 - Kyautar Jury ta Musamman na Babban Dokokin Fina-Finai na Duniya na Kanada (Toronto, Kanada)
Keagan Dolly
Kaiser Chiefs
Dolly ya koma Afirka ta Kudu a watan Yuli 2021, yana shiga Kaizer Chiefs.
The Living Fire (fim)
Kyaututtuka da naɗi
2016 - Salem Film Fest Award (Amurka)
Gabatarwa da kuma difloma
Keagan Dolly
'Yan Kasa da shekara 23
Keagan Dolly ya buga wa ’yan kasa da shekara 23 wasa kuma ya wakilci kasarsa a gasar cin kofin Afrika ta matasa ‘yan kasa da shekaru 23 a shekarar 2015 da aka gudanar a Senegal. Gasar dai ta kasance a matsayin ta CAF na neman tikitin shiga gasar kwallon kafa ta Olympics, wadda Afrika ta Kudu ta samu gurbin zuwa matsayi na uku. Dolly ya zama kyaftin din Afirka ta Kudu yayin gasar kwallon kafa ta maza ta lokacin bazara ta 2016.
Salon wasa
Dolly da farko yana taka leda a matsayin dan wasan winger ko lokaci-lokaci a matsayin dan wasan tsakiya mai kai hari, ya kan yi wasa a matsayin dan wasan gefe na hagu na kulob da kasa. Saboda yawan kuzarinsa da basirar wasansa; wannan matsayi yana ba shi damar yin harbi da ƙafarsa mai ƙarfi. Ramin ɗan wasan ƙafar ƙafar hagu yana da ikon ɗaukar kowane matsayi a bayan layin gaba. Matsanancin saurinsa da ikonsa na kusa ya ba shi damar yin yawo cikin aljihun sarari a kusa da filin wasa kamar yadda ɗan wasan Manchester United Juan Mata. Shi ma tsohon dan wasan Afirka ta Kudu Steven Pienaar ya yi hasashen Dolly kan zama daya daga cikin mafi kyawun kayayyaki da Afirka ta Kudu ta taba kerawa.
The Living Fire (fim)
Kyaututtuka da naɗi
2015 - Diploma na musamman na juri na Odesa International Film Festival (Odesa, Ukraine)
2015 - Diploma na International Film Festival "Nuwamba [be]" (Minsk, Belarus).
Keagan Dolly
Rayuwa ta sirri
Kamar Steven Pienaar, Dolly ya fito daga Westbury, ƙauyen da ke da launin fata a Johannesburg. Ya yi karatu a babbar makarantar sakandare ta Potchefstroom Boys.
Girmamawa
Mamelodi Sundowns
The Living Fire (fim)
Kyaututtuka da naɗi
2015 - An zaɓa fim din don shiga cikin shirin bikin gasar Fim ta Duniya a Karlovy Vary ( Karlovy Vary, Jamhuriyar Czech).
2015 - An zabe fim din don shiga cikin shirin gasar "Chicago International Film Festival" a cikin zabin "Gold Hugo" (Best International Documentary) ( Chicago, Amurka).
Keagan Dolly
Girmamawa
Afirka ta Kudu U23
Mutum
The Living Fire (fim)
Kyaututtuka da naɗi
2015 - An zaɓa fim din don shiga cikin shirin gasar na Reykjavik International Film Festival ( Reykjavik, Iceland).
2015 - An zaba fim din don shiga cikin shirin gasar "Zurich International Film Festival" a cikin zabin "Golden Eye" (Best International Documentary) ( Zurich, Switzerland).
2016 - An zaɓa fim din don shiga cikin shirin gasar na Pelicam International Film Festival ( Tulcea, Romania).
Taron kasa da kasa na Calabar kan Adabin Afirka da Harshen Turanci
ICALEL taƙaitaccen bayani ne na taron kasa da kasa na Calabar akan adabin Afirka da Harshen Ingilishi wanda masanin Afirka kuma mai suka Ernest Emenyonu ya kafa kuma ya jagoranta. A tsakiyar taron akwai marubutan Afirka da masu suka daga sassan duniya. Taron farko mai taken "Mace a matsayin Marubuciya a Afirka" an gudanar da shi a dakin taro na Jami'ar Calabar a watan Mayun 1981 kuma marubuciyar Ghana Ama Ata Aidoo ita ce babbar mai jawabi. Jigogin 1982, wato "Littattafai a Harsunan Afirka" da "Rubutun Littattafai don Yara", sun nuna Ngũgĩ wa Thiong'o da Bessie Head a matsayin masu magana. Manyan marubutan Afirka da suka yi fice a wajen taron a tsawon shekaru sun hada da Cyprian Ekwensi, Chinua Achebe, Wole Soyinka, Chinweizu, Dennis Brutus, Buchi Emecheta, Flora Nwapa, Elechi Amadi, Ken Saro Wiwa, Chukwuemeka Ike, Nuruddin Farah, Syl Cheney -Coker, kaɗan da a ka ambata.
Management accouting
A cikin lissafin gudanarwa ko lissafin sarrafawa, manajoji suna amfani da bayanan lissafin kuɗi yayin yanke shawara kuma don taimakawa cikin gudanarwa da aiwatar da ayyukan sarrafa su.
Ma'ana
Definitionaya daga cikin mahimmancin ma'anar lissafin gudanarwa shine samar da bayanan yanke shawara na kuɗi da na rashin kuɗi ga manajoji. A wasu kalmomin, lissafin Gudanarwa yana taimaka wa daraktoci a cikin ƙungiya don yanke shawara. Hakanan ana iya sanin wannan azaman lissafin kuɗi. Wannan ita ce hanya don rarrabewa, bincika, rarrabewa da bayar da bayanai ga masu sa ido don taimakawa cimma burin kasuwanci. Bayanin da aka tattara ya haɗa da duk filayen lissafin da ke ilimantar da gwamnati game da ayyukan kasuwanci da suka shafi kuɗin kuɗaɗe da yanke shawara da ƙungiyar ta yi. Masu lissafin kuɗi suna amfani da tsare -tsaren don auna dabarun gudanar da ayyuka a cikin ƙungiyar.
Dangane da Cibiyar Masu Kula da Akawu (IMA): "Gudanar da lissafin sarrafawa sana'a ce da ta ƙunshi haɗin gwiwa a cikin yanke shawara na gudanarwa, ƙira tsare -tsare da tsarin gudanar da ayyuka, da ba da ƙwarewa a cikin rahoton kuɗi da sarrafawa don taimakawa gudanarwa a cikin tsari da aiwatar da dabarun kungiyar ".
Masu lissafin gudanarwa (wanda kuma ake kira masu kula da sarrafawa) suna kallon abubuwan da ke faruwa a ciki da kewayen kasuwanci yayin la'akari da bukatun kasuwancin. Daga wannan, bayanai da kimantawa ke fitowa. Ƙididdigar farashi shine aiwatar da fassara waɗannan ƙididdiga da bayanai zuwa ilimi wanda a ƙarshe za a yi amfani da shi don jagorantar yanke shawara.
Cibiyar Chartered Institute of Management Accountants (CIMA), babbar cibiyar kula da lissafin gudanarwa tare da membobi sama da 100,000 sun bayyana "lissafin gudanarwa kamar nazarin bayanan don ba da shawara ga dabarun kasuwanci da fitar da nasarar kasuwanci mai dorewa".
Dandalin, aikace -aikace, da aikace -aikace
Ƙungiyar Ƙwararrun Ƙwararrun Ƙwararrun Ƙwararrun Ƙwararrun Ƙasashen Duniya (AICPA) ta bayyana cewa lissafin gudanarwa kamar yadda ake yi ya kai ga fannoni uku masu zuwa:
Cibiyar Ƙwararrun Ma'aikatan Gudanarwa (CMA) ta ce, "Mai ƙididdigar gudanarwa yana amfani da ƙwararrun masaniyar sa da ƙwarewar sa a cikin shirye -shiryen da gabatar da bayanan kuɗi da sauran yanke shawara ta hanyar da za ta taimaka gudanarwa a cikin tsara manufofi da tsarawa da sarrafa aikin da ake yi ".
Ana ganin masu lissafin gudanarwa a matsayin "masu ƙimanta ƙima" a tsakanin masu ba da lissafi. Sun fi damuwa da hangen gaba da yanke shawara da za su shafi makomar ƙungiyar, fiye da abubuwan rikodin tarihi da bin doka (kiyaye ci) fannonin sana'a. Ana iya samun ilimin lissafin sarrafawa da gogewa daga fannoni daban -daban da ayyuka a cikin ƙungiya, kamar gudanar da bayanai, baitulmali, duba inganci, talla, ƙima, farashi, da dabaru. A cikin 2014 CIMA ta kirkiro Ka'idodin Ƙididdigar Gudanar da Duniya (GMAPs). Sakamakon bincike daga ƙasashe 20 a nahiyoyi biyar, ƙa'idodin suna da nufin jagorantar mafi kyawun aiki a cikin horo.
Ƙididdigar Ƙididdigar Kuɗi
Management lissafin bayanai bambanta daga kudi accountancy bayanai a hanyoyi da dama:
Hanya ta zamani don rufe lissafin kuɗi shine ci gaba da lissafin kuɗi, wanda ke mai da hankali kan cimma matsaya-in-time, inda ake rarraba hanyoyin lissafin da aka saba aiwatarwa a ƙarshen zamani daidai gwargwado tsawon lokacin.
Ayyukan al'ada da sababbin abubuwa
An kwatanta banbance -banbance tsakanin al'adun gargajiyar gargajiya da sabbin abubuwa tare da tsarin lokaci na gani (duba sidebar) na hanyoyin sarrafa manajan da aka gabatar a Cibiyar Gudanar da Akawu ta shekara ta 2011.
Ƙimar daidaiton gargajiya (TSC), wanda aka yi amfani da shi a cikin lissafin farashi, ya koma shekarar alif ta 1920 kuma hanya ce ta tsakiya a cikin lissafin gudanarwa da ake aiwatarwa a yau saboda ana amfani da shi don bayar da rahoton bayanan kuɗi don kimanta bayanin samun kudin shiga da abubuwan layin ma'auni kamar farashin kayan da aka siyar (COGS) da ƙimar kaya. Farashin daidaiton al'ada dole ne ya bi ka'idodin lissafin kuɗi da aka yarda da su (GAAP US) kuma a zahiri ya daidaita kansa da amsa buƙatun lissafin kuɗi maimakon samar da mafita ga masu gudanar da lissafi. Hanyoyin gargajiya na iyakance kansu ta hanyar ayyana halayen farashi kawai dangane da samarwa ko ƙimar tallace -tallace.
A ƙarshen shekarar aif ta 1980, masu sukar lissafin kuɗi da masu ilmantarwa an soki su sosai saboda dalilan gudanar da ayyukan lissafin gudanarwa (kuma, har ma fiye da haka, manhajar da aka koya wa ɗaliban lissafin kuɗi) ya ɗan canza kaɗan cikin shekaru 60 da suka gabata, duk da canje -canje masu mahimmanci a cikin yanayin kasuwanci. A cikin shekarar alif ta 1993, Bayanin Kwamitin Canja Ilimin Lissafi Lambar Lambar 4 tana kira ga membobin baiwa su faɗaɗa ilimin su game da ainihin aikin lissafin a wurin aiki. Cibiyoyin lissafin ƙwararru, wataƙila suna tsoron cewa za a ƙara ganin masu kula da gudanar da ayyuka a matsayin ƙima a cikin ƙungiyoyin kasuwanci, daga baya sun ba da albarkatu masu yawa don haɓaka sabbin dabarun da aka saita don masu lissafin gudanarwa.
Binciken bambance -bambancen tsari ne na tsari don kwatankwacin ainihin farashin da aka kashe na albarkatun ƙasa da aikin da aka yi amfani da su a lokacin samarwa. Duk da yake har yanzu yawancin kamfanonin masana'antu suna amfani da wasu nau'ikan nazarin bambance-bambancen, a zamanin yau ana amfani da shi tare da sabbin dabaru kamar nazarin tsadar rayuwa da tsadar aiki, waɗanda aka tsara tare da takamaiman fannonin yanayin kasuwancin zamani a hankali. . Farashin sake zagayowar rayuwa yana gane cewa ikon manajoji na yin tasiri kan ƙimar kera samfur ya kasance mafi girma yayin da samfurin har yanzu yana kan ƙirar ƙirar ƙirar rayuwarsa (watau kafin a gama ƙira da fara samarwa), tunda ƙananan canje -canje ga ƙirar samfuran na iya haifar da babban tanadi a cikin farashin kera samfuran.
Farashin tushen aiki (ABC) ya fahimci cewa, a cikin masana'antun zamani, yawancin ƙimar masana'anta ana ƙaddara su da adadin 'ayyukan' (misali, yawan samarwa yana gudana a kowane wata, da adadin kayan aikin samarwa lokacin banza) kuma cewa mabuɗin don ingantaccen sarrafa farashi saboda haka yana inganta ingancin waɗannan ayyukan. Dukan tsadar rayuwa da tsadar kayan aiki sun san cewa, a cikin masana'antar ta yau da kullun, guje wa abubuwan da ke kawo cikas (kamar fashewar injin da gazawar sarrafa inganci) yana da mahimmanci fiye da (alal misali) rage farashin albarkatun ƙasa. Kudin aiki-ƙima kuma yana ba da kwarin gwiwa ga aikin kai tsaye azaman direba mai tsada kuma yana mai da hankali kan ayyukan da ke fitar da farashi, azaman samar da sabis ko samar da wani ɓangaren samfur.
Wani aikin lissafin da ake samu a yau shine lissafin amfani da albarkatu (RCA). Ƙungiyar Ƙididdiga ta Ƙasashen Duniya (IFAC) ta amince da RCA a matsayin “ingantacciyar hanya a manyan matakan ci gaba da dabarun farashi” Hanyar tana ba da ikon samun kuɗi kai tsaye daga bayanan albarkatun aiki ko don warewa da aunawa farashin iya aiki mara amfani. An samo RCA ta hanyar ɗaukar halayen farashi na GPK, da haɗa amfani da direbobi masu aiki yayin da ake buƙata, kamar waɗanda aka yi amfani da su a cikin tsadar aiki.
Matsayi a cikin kamfani
Daidai da sauran ayyuka a cikin kamfanoni na zamani, masu kula da akawu suna da alaƙar rahoto biyu. A matsayin abokin hulɗa da dabaru kuma mai ba da bayanai dangane da bayanan kuɗi da aiki, masu lissafin gudanarwa suna da alhakin sarrafa ƙungiyar kasuwanci kuma a lokaci guda dole ne su ba da rahoton alaƙa da nauyi ga ƙungiyar kuɗaɗen kamfanin da kuɗin ƙungiyar.
Masu kula da ayyukan ayyukan suna ba da cikakken hasashe da tsarawa, yin nazarin bambance -bambancen ra'ayi, yin bita da lura da farashin da ke cikin kasuwancin sune waɗanda ke da alhakin biyan kuɗi biyu ga ƙungiyar kuɗi da ƙungiyar kasuwanci. Misalan ayyuka inda lissafin kuɗi na iya zama mafi ma'ana ga ƙungiyar gudanar da kasuwanci vs. sashen kuɗin kamfani shine haɓaka sabon farashin samfur, bincike na aiki, ma'aunin direban kasuwanci, ƙimar sarrafa tallace -tallace, da nazarin ribar abokin ciniki. (Dubi tsarin kuɗi . ) Sabanin haka, shirye -shiryen wasu rahotannin kuɗi, daidaita bayanan kuɗi zuwa tsarin tushen, haɗari da bayar da rahoto na tsari zai zama mafi fa'ida ga ƙungiyar kuɗin kamfani yayin da ake tuhumarsu da tattara wasu bayanan kuɗi daga duk ɓangarorin kamfanin.
A cikin kamfanonin da ke samun ribar da suka samu daga tattalin arzikin bayanai, kamar bankuna, gidajen buga littattafai, kamfanonin sadarwa da masu kwangila na tsaro, farashin IT babban tushe ne na kashe kuɗaɗen da ba za a iya sarrafa shi ba, wanda girmansa galibi shine mafi girman ƙimar kamfani bayan jimlar kuɗin diyya da farashin da ya shafi dukiya. Ayyukan lissafin gudanarwa a cikin irin waɗannan ƙungiyoyi shine yin aiki tare tare da sashen IT don samar da tsadar farashin IT.
Idan aka ba da abin da ke sama, ra'ayi ɗaya game da ci gaban hanyar lissafin kuɗi da aikin kuɗi shine cewa lissafin kuɗi tsani ne don gudanar da lissafin gudanarwa. Dangane da ra'ayin ƙirƙirar ƙima, masu kula da ayyukan gudanarwa suna taimakawa fitar da nasarar kasuwancin yayin da tsananin lissafin kuɗi ya fi dacewa da ƙoƙarin tarihi.
Farashin tushen aiki (ABC)
Activity-based costing was first clearly defined in shekarar alif ta 1987 by Robert S. Kaplan and W. Bruns as a chapter in their book Accounting and Management: A Field Study Perspective. They initially focused on the manufacturing industry, where increasing technology and productivity improvements have reduced the relative proportion of the direct costs of labor and materials, but have increased relative proportion of indirect costs. For example, increased automation has reduced labor, which is a direct cost, but has increased depreciation, which is an indirect cost.
Grenzplankostenrechnung
Grenzplankostenrechnung (GPK) is a German costing methodology, developed in the late 1940s and 1960s, designed to provide a consistent and accurate application of how managerial costs are calculated and assigned to a product or service. The term Grenzplankostenrechnung, often referred to as GPK, has best been translated as either marginal planned cost accounting or flexible analytic cost planning and accounting.
The origins of GPK are credited to Hans Georg Plaut, an automotive engineer, and Wolfgang Kilger, an academic, working towards the mutual goal of identifying and delivering a sustained methodology designed to correct and enhance cost accounting information. GPK is published in cost accounting textbooks, notably Flexible Plankostenrechnung und Deckungsbeitragsrechnung and taught at German-speaking universities.