Accounting Regulation and Conceptual Frameworks‚ Traditional Arguments for Accounting Regulation – 1) Prevention of fraud – Enron 2) Comparability 3) Asymmetrical information – big institutional investors have more information than small retail investors. Beaver (1981)‚ strongly believes in pro market lobby‚ market solutions are always the best‚ we should never regulate. – Very influential academic – Highly reputable Traditional Arguments against accounting regulation 1) Capture theory – person
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There is no way of keeping profits up but by keeping wages down. -- David Ricardo‚ On Protection to Agriculture (1820) This essay seeks to go one step further in the context of David Ricardo ’s quote by arguing that totalitarian political systems offer a way of keeping profits up by keeping wages down and inversely‚ in a democratic system wages will have a tendency to rise and thus‚ profits will decline. When looking at David Ricardo ’s quote within the context of both totalitarian and democratic
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How significant is the challenge posed by political Islam? ‘Political Islam is no longer a geostrategic factor; it is at most a societal phenomenon...I believe that the Islamist moment closed a door: that of revolution and the Islamic state. Only the rhetoric remains.’ (Olivier Roy) Introduction This essay focuses on the implications of political Islam on the international system since the mid 1970s and assesses the military and ideological challenges posed by political Islam on the Middle-East
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------------------------------------------------- PTLLS / CTLLS 7304 Level 3 / 4 Assignment 6: Explain/justify the need for keeping records and describe the types of records you would maintain? 1st of November 2009 Record keeping Record keeping is an essential element without which it would be impossible to ascertain many important factors integral to the teaching and learning process. How a learner is progressing‚ whether they attended classes‚ whether any significant risks were posed by medication
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name] | DIPLOMA OF COUNSELLING CHC51712| CHC8D02V Counselling Interview Skills | Assignment 1 | | | 2/20/2013 | | 1 | Three key components involved in the communication process are context‚ participants and rules. | | Context:All communication takes place within context. It is recognized that there are four major factors influencing context. 1) Physical – where is the communication occurring ie. What location 2) Social-psychological – what rules
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TECHNICAL SPECIFICATIONS SMS CONTROLLER ATtiny2313 The ATtiny2313 is a low-power CMOS 8-bit microcontroller based on the AVR enhanced RISC architecture. By executing powerful instructions in a single clock cycle‚ the ATtiny2313 achieves throughputs approaching 1 MIPS per MHz allowing the system designer to optimize power consumption versus processing speed. 1N4148 DIODE The 1N4148 and 1N4448 are high-speed switching diodes fabricated in planar technology‚ and encapsulated in hermetically sealed
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Group work in the Human Services Field Introduction Group work has been cited as playing an integral role in ensuring that people achieve more collaboratively than working as individuals. In addition‚ group work has been perceived as a robust mechanism of helping people attain some novel skills and specific goals‚ mostly when a group is founded upon a particular objective. Nonetheless‚ despite these benefits attributed to working in groups‚ it is imperative to be cognizant of the fact that in many
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Activity 13 Record Keeping Q1 Describe the records that need to be kept linking to: a) Company procedures/requirements As a Company you would need to keep records of your financial transactions to pay wage bills along with some other expenses: P60 which shows the employees pay and taxes paid P11D which shows expenses such as medical cover or company cars Certificate of Tax award schemes Information about termination and redundancy payments You should also keep a list of items not shown on
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The disadvantages of keeping prairie dogs as pets far outweigh the advantages. But the cuteness factor of these unique creatures keep the pet trade moving along with more and more people wanting prairie dogs as pets. Before you take on one of these animals into your care‚ you should weigh all of the factors of ownership so there will be no surprises once the prairie dog is in your home. Advantages Without a doubt‚ the cuteness and uniqueness factors of the prairie dog are what interest people
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IT Technical Support Unit code: J/601/7279 QCF Level 3: BTEC National Credit value: 10 Guided learning hours: 60 Aim and purpose The aim of this unit is to enable learners to use their understanding of technical support tools and techniques and organisational policies and procedures to source technical information and communicate advice and guidance to resolve technical problems. Unit introduction Developments in technology have created a demand for technical support
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