Deontological moral systems are characterized by a focus upon adherence to independent moral rules or duties. To make the correct moral choices‚ we have to understand what our moral duties are and what correct rules exist to regulate those duties. When we follow our duty‚ we are behaving morally. When we fail to follow our duty‚ we are behaving immorally. Typically in any deontological system‚ our duties‚ rules‚ and obligations are determined by God. Being moral is thus a matter of obeying God. Deontological
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do put effort into thinking and use their creativity to develop novel ideas and implement them through the commercialization of a product or service‚ they have to be rewarded so that all their effort‚ time‚ and money aren’t spent in vain. From a rule utilitarian point of view‚ from a macroeconomic perspective‚ granting software patents by giving the exclusive right to sell‚ use‚ and make for a certain number of years might persuade people to explore new ideas‚ thus increasing and promoting innovation
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THE DEVELOPMENT OF ACCOUNTING PROFESSION IN NIGERIA BY ABUBAKAR SALISU Mobile No.: +234-803-3860665 e-mail: smylisu@yahoo.co.uk Lecturer‚ Department of Accounting‚ Institute of Administration‚ Ahmadu Bello University‚ P. M. B. 1013‚ Zaria – Nigeria. Abstract This study traces the genesis of accounting in the pre-Pacioli era and evaluates its impact on the development of accounting profession and nation building. The study aims at increasing the knowledge of accounting history so that its
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capitalize the interest costs associated with the construction of your new manufacturing facility‚ and if you are obligated to do so. After extensive research‚ and by examining the procedures for capitalizing interest laid out by the Federal Accounting Services Board (FASB)‚ ARC can capitalize the interest‚ and is most likely required to do so. Capitalization of Interest Interest on an asset must meet various criteria to be eligible for capitalization. First‚ the asset must require a period
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MONASH UNIVERSITY SEMSTER 1 – YEAR 2011 AFW 3040 – ACCOUNTING THEORY BY: SARAH WONG Assignment 2 – 1500-word Essay Topic: How social and environmental reporting practices undertaken by companies highlight the limitations of the conceptual framework. Introduction: Accountancy has always been concerned with mainly the accountability of directors to shareholders and companies to creditors. As companies grow larger and become more integrated with the society‚ this call for a focus towards sustainability
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Accounting Fraud at WorldCom Vanessa Gail Woods Strayer University Connor-Green/ACC 576 March 21‚ 2010 Accounting Fraud at WorldCom The break up of AT&T opened the long distance service market to small companies during the mid- to late-1980s and 1990s. Long Distance Discount Service (LDDS) opened in 1983 with moderate growth until its stock went public in 1989. CEO Bernie Ebbers decided to grow the organization through acquisitions (70 companies over the course of its lifetime)
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Accounting information systems have been advancing as technology advances. “Advances in technology will put an almost universal demand on CPAs to be more computer-literate than ever before” (HARRINGTON‚ 2005). It is no longer about just keeping a correct balance. People want to be promised privacy and protection. The good and bad problem with the new technology is it causes major changes in how businesses are operated and used. Accounting is not just calculating numbers; it is a people business.
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University of Phoenix Material Ethical Systems Table 1. Format references according to APA standards and include them after the table. |Ethical Theory or |Brief Definition |Other Names for Theory |Real-world Example |Workplace Example | |System | | | | | | |
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The ideals of Jeremy Bentham and John Stuart Mills utilitarianism can easily be compatible with the ideology of other political institutions; communism is one that I think relates to this theory on an international level. utilitarianism is a form of social philosophy meaning the valued principle and ethics only have the power because we consciously give the ideals jurisdiction. Utilitarianism is a means to support and claims pleasure for majority of the population‚ even if the general population
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PREVAILING CONTEMPORARY THEMES IN HOSPITALITY AND THE UPCOMING FOUR SEASONS HOTELS EXPANSION BY FELIX L. H. MURILLO Glion Online MBA Abstract This paper identifies contemporary themes in the Hospitality Industry and why these are emerging or currently pursued. The themes selected are themes directly related with the expansion of hospitality businesses and in particular as they have an effect in the upcoming growth of Four Seasons Hotels. Although Four Seasons already pursues these contemporary
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