Explanation:
According to Wintoki (1997) and Coker (1990) the development of accounting in Nigeria can be traced to the time when the Companies Ordinance of 1922 was enacted. ... After Nigeria"s independence in 1960, the first indigenous professional accounting body is the Institute of Chartered Accountants of Nigeria (ICAN). ...
Hitler believed that Germans were members of a superior group of races called "Aryan."
What happened when Marius and Sulla fought over Roma was that it led to the dissolution of the Roman Republic and establishment of Julius Caesar as dictator.
The correct answer would be : b. the Philippines
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