From traditional budget planning to zero-based budgeting (Relevant to PBE Paper II: Management Accounting and Finance) Dr Fong Chun Cheong‚ Steve‚ School of Business‚ Macao Polytechnic Institute Introduction A budget is an important financial plan that incorporates a systematic analysis and interpretation of financial forecasts in terms of products‚ markets and the application of resources. It requires managers to plan. It needs operational and financial resources information for decision making
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GETTING A GRIP ON PROJECT-BASED LEARNING: THEORY‚ CASES AND RECOMMENDATIONS Michael M. Grant 1|2|3 Abstract Project-based learning is centered on the learner and affords learners the opportunity for in-depth investigations of worthy topics. The learners are more autonomous as they construct personally-meaningful artifacts that are representations of their learning. This article examines the theoretical foundations of project-based learning‚ particularly constructivism and constructionism‚ and notes
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discussion of computer-based learning environments‚ we have found it useful to describe learning using a framework of three mutually constitutive elements based on these factors which represent the actions and activities of the different elements in the learning process: the learner‚ the teacher and the learning materials [Herrington & Oliver‚ 1996]. This framework of three elements provides a useful form for considering factors influencing instruction and learning in computer-based environments. It
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product. Companies implement refined cost allocation systems such as the activity based costing method with the intention of helping management strategically plan because these systems provide quality information to help management make informed decisions. In this essay‚ I will examine the use of cost allocations‚ the activity based costing method‚ and how companies can implement and benefit from activity based costing. Cost Allocations The allocation of costs serves four primary purposes
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| PUBLIC SECTOR ACCOUNTING PROJECT | Implementation of Outcome Based Budgeting System (OBB) Towards Improving Public Sector Performance | | Lecturer : Puan Roszilah Shamsuddin Group Members : Nur Athirah Bt Mohd Fatimi 2011427974 Nurfarah Ain Bt Nor Azman 2011294296 Syaza Nadhirah Bt Abdul Kadir 2011288382 Nurain Faizah Bt Bahsarudin 2011260008 Nurul Idany Bt Shahidan 2011478374 Table of Content No. | Particular | Page | 1.23.4.5. | Introduction of content Main
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Values-based Education for creation of awareness on Non Revenue Water and promotion of good sanitation practices in Secondary Schools of Uganda. Abstract Only 30% of Ugandans have access to improved sanitation; however this low statistic has been highly attributed to culture‚ mindsets and attitudes of individuals. The cultural uprightness of the Ugandans has also been questioned as part of the root of the NRW problem and according to the Water Herald‚ high levels of water theft are likely
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66.25 years old. Health issues become more concern ‚ yet diseases are everywhere which we cant escape from anyone of it ‚ hence advance medical treatment are need to treat most infectious disease as well as some genetic disorder and cancers. RNA-based Therapeutics is a scientific ideas that bring a hope to human that suffer in diseases and give them a chance to be better‚ live longer with their families. . History of human disease According to Diamond and Panosian‚ 2006 ‚ an earlier formation
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Strength-based Assessment Strength based assessment is a tool that focuses on people ’s strengths rather than their problems‚ with an aim to move away from categorising the person as the problem and to focus on their strengths and resilience by empowering the client to be the problem solver. It is important for the worker to assist in recognising‚ organising and enhancing existing strengths and resources. The worker needs to be optimistic about what people can achieve by focussing on the capacities
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Since shifting from “academic” based education to “values” based education‚ the United States has fallen as a world leader of education. This movement is producing a culture that cannot think critically and capable of little more than menial tasks. Though the United States is spending $11‚000 per student per year‚ it ranks 19th out of 21 Industrialized Nations and the United States is growing dumber. Psychology-based curriculum is slowly changing the attitudes‚ values‚ and beliefs of the students
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The Financial Review 38 (2003) 213--234 Evidence on Value Creation in the Financial Services Industries through the Use of Joint Ventures and Strategic Alliances Kimberly C. Gleason Bentley College Ike Mathur∗ Southern Illinois University Roy A. Wiggins‚ III Bentley College Abstract While an extensive body of literature has examined merger‚ acquisition‚ and consolidation activity in commercial banks and other financial services firms‚ little attention has been paid to examining
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