know the state of affairs of the business. The man who performs this work is called an accountant. His work is to interpret and review the accounts and draw conclusions to guide the management in chalking out the future policy of the business. Auditing means the verifications of book entries and accounts to find out their accuracy. It is neither book-keeping nor accountancy. His work is to find out whether the final account exhibit a true and fair view of the state of affairs of the concern or
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Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on‚ how they were formulated‚ and their approaches to explaining and predicting actual events. There are some classification which are pragmatic‚ syntactic‚ semantic‚ normative‚ positive‚ and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches
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Agency Theory A theory that explains the relationship between principals and agents in business (In this relationship‚ the principal hires an agent to do the work‚ or to perform a task the principal is unable or unwilling to do. For example‚ in corporations‚ the principals are the shareholders of a company‚ delegating to the agent i.e. the management of the company‚ to perform tasks on their behalf.) Agency theory is concerned with resolving problems that can exist in agency relationships;
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Aahuti Bhathal Period: 2B Child Development 5/23/13 LEV VYGOSTKY THEORY Lev Vygostky was born to Russian parents on November 17‚ of 1896. Lev vygostky was the second oldest child out of the eight in the family. His mom was a teacher and a full time housewife. His dad was a respected bank manager in Bank of Gomel. Lev Vygostky was never scared to speak in public. Lev Vygostky studied law and graduated with a degree of law from the University of Moscow. While he studied there he was known
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perspective 1. Behaviorism: Pavlov‚ Thorndike‚ Skinner 2. Neo-Behaviorism: Tolmann and Bandura B. Cognitive Perspective 1. Gestalt Psychology 2. Bruner’s constructivist Theory 3. Bruner’s constructivist theory 4. Ausebel’s Meaningful Verbal Learning / Subsumption Theory Prepared by: Nemarose Jane Tauyan Behaviorism: Pavlov‚ Thorndike‚ Skinner Pavlov (1849 - 1936) For most people‚ the name "Pavlov" rings a bell (pun intended). The Russian physiologist is
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Personality psychology is the focus of some of the best known psychology theories by a number of famous thinkers including Sigmund Freud and Erik Erikson. In this section of the personality study guide‚ learn more about some of the major theories of personality and the psychologists who developed them. Biological Theories Biological approaches suggest that genetics are responsible for personality. Research on heritability suggests that there is a link between genetics and personality traits. One
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Jean Piaget Cognitive Development Theory Biography: Jean Piaget was born in Neuchatel‚ Switzerland on August 9‚ 1986 to Arthur Piaget and Rebecca Jackson. At a young age‚ he displayed great fascination for Biology‚ his intellectual love. Jean Piaget‚ at the age of 10 published his first article‚ which described the albino sparrow he observed. Between the ages of 15 and 18‚ he published several more articles and most of them are mollusks. Jean Piaget was especially
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Theories 1 Theories Individual Counseling Theory Techniques Lamar University Theories 2 Theories Adlerian‚ Cognitive Behavioral and Solution-Focused Brief Therapy are three major theories that are used extensively in the counseling world. Some counselors use each as a single treatment approach while others chose to blend things from two or more together. The theory or approach that is chosen by a counselor must be one that they are knowledgeable in and feel comfortable with
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1. We selected Florence Nightingale’s Environmental theory. Florence. Nightingale’s theory helped in the development of modern nursing. She was the one who observed the effect of surroundings on healing of mind and body. Her philosophy was that nature helps in curing the sick. In the development of modern nursing and nursing education Florence Nightingale has played an important role. She was born on May 12‚ 1820 in Italy. Her parents were wealthy and they did not like her joining the nursing. Nightingale
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reports have been furnished to us‚ and our opinion‚ insofar as it relates to data included for Oceanview Marine Company‚ Dec 2007‚ is based solely on the report of the other auditor-Talbert and Johnson‚ PC. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining
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