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Disqus – The #1 way to build your audience

Disqus offers the best add-on tools for websites to increase engagement. We help publishers power online discussions with comments and earn revenue with native advertising.

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In accounting, revenue is the income that a business has from its normal business activities, usually from the sale of goods and services to customers. Revenue is also referred to as sales or turnover. Some companies receive revenue from interest, royalties, or other fees. Revenue may refer to business income in general, or it may refer to the amount, in a monetary unit, earned during a period of time, as in "Last year, Company X had revenue of $42 million". Profits or net income generally imply total revenue minus total expenses in a given period. In accounting, in the balance statement it is a subsection of the Equity section and revenue increases equity, it is often referred to as the "top line" due to its position on the income statement at the very top. This is to be contrasted with the "bottom line" which denotes net income (gross revenues minus total expenses).For non-profit organizations, annual revenue may be referred to as gross receipts. This revenue includes donations from individuals and corporations, support from government agencies, income from activities related to the organization's mission, and income from fundraising activities, membership dues, and financial securities such as stocks, bonds or investment funds. In general usage, revenue is income received by an organization in the form of cash or cash equivalents. Sales revenue or revenues is income received from selling goods or services over a period of time. Tax revenue is income that a government receives from taxpayers. In more formal usage, revenue is a calculation or estimation of periodic income based on a particular standard accounting practice or the rules established by a government or government agency. Two common accounting methods, cash basis accounting and accrual basis accounting, do not use the same process for measuring revenue. Corporations that offer shares for sale to the public are usually required by law to report revenue based on generally accepted accounting principles or International Financial Reporting Standards. In a double-entry bookkeeping system, revenue accounts are general ledger accounts that are summarized periodically under the heading Revenue or Revenues on an income statement. Revenue account names describe the type of revenue, such as "Repair service revenue", "Rent revenue earned" or "Sales".

Debate is a process that involves formal discussion on a particular topic. In a debate, opposing arguments are put forward to argue for opposing viewpoints. Debate occurs in public meetings, academic institutions, and legislative assemblies. It is a formal type of discussion, often with a moderator and an audience, in addition to the debate participants. Logical consistency, factual accuracy and some degree of emotional appeal to the audience are elements in debating, where one side often prevails over the other party by presenting a superior "context" or framework of the issue. In a formal debating contest, there are rules for participants to discuss and decide on differences, within a framework defining how they will do it. Debating is carried out in debating chambers and assemblies of various types to discuss matters and to make resolutions about action to be taken, often by voting. Deliberative bodies such as parliaments, legislative assemblies, and meetings of all sorts engage in debates. In particular, in parliamentary democracies a legislature debates and decides on new laws. Formal debates between candidates for elected office, such as the leaders debates, are sometimes held in democracies. Debating is also carried out for educational and recreational purposes, usually associated with educational establishments and debating societies.Informal and forum debate is relatively common, shown by TV shows such as the Australian talk show, Q&A. The outcome of a contest may be decided by audience vote, by judges, or by some combination of the two.

Offers is a 2005 Dutch television film directed by Dana Nechushtan and starring Maryam Hassouni and Jacob Derwig. The thriller film is a personal drama about suicide bombers and counter-terrorism in Western Europe. In 2006 Maryam Hassouni won an International Emmy Award for her role as Laila al Gatawi.


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