Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting INTRODUCTION In its new project on Codification and Simplification‚ the FASB indicates its intent to evaluate the feasibility of issuing concepts-based standards rather than issuing detailed‚ rule-based standards with exceptions and alternatives.[ 1] Related to this project‚ members of the FASB board and staff asked the Financial Accounting Standards Committee of the American Accounting Association (hereafter‚ the Committee)
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30th ANNIVERSARY ISSUE The concept of nursing* Virginia Henderson RN AM DLaw DSc Research Associate Emeritus‚ Yale University School of Nursing‚ Connecticut‚ USA Accepted for publication 4 November 1977 Correspondence: Virginia Henderson‚ Yale University School of Nursing‚ Connecticut‚ USA. HENDERSON V. (1978) HENDERSON V. (2006) Journal of Advanced Nursing 3‚ 113–130 Journal of Advanced Nursing 53(1)‚ 21–34 The concept of nursing The author contends that with the
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of Types of Temperament by Eysenck 6 Socially-psychological Factors 7 The concept and components of socialization 7 Leadership theorie 8 Approach from the position of personal qualities 8 Approach behavioral 8 The Situational Approach 9 - Situational leadership theory by Hersey and Blanchard; 9 Leadership on the Basis of Emotional Intelligence 9 Feral Child 10 Social roles. Types and Characteristics 10 Main characteristics of the social role 11 Conclusion 11 Appendix: 12 References 13
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“Nowadays the concept of culture in anthropology and sociology is regarded as a fundamental element in the humanities.” (Chase‚ 1948: 59; cited in Encyclopaedia Britannica‚ 2007: The culture concept in anthropology) Today culture is one of the most discussed concepts all around the world. It has a crucial role in human relations. Its understanding is the kernel of the new multiculturalism policy of different countries around the globe. And in this understanding the social sciences has a
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Entrepreneurs have many of the same character traits as leaders‚ similar to the early great man theories of leadership; however trait-based theories of entrepreneurship are increasingly being called into question. Entrepreneurs are often contrasted with managers and administrators who are said to be more methodical and less prone to risk-taking. Such person-centric models of entrepreneurship have shown to be of questionable validity‚ not least as many real-life entrepreneurs operate in teams rather
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Becoming a Hero "A hero is someone who has given his or her life to something bigger than oneself" (Campbell 1). When we think of heroes most of us think of movie stars or professional athletes‚ but it’s not always about your popularity or talent it can also be about how you help society. What I think make a great hero is someone who is able to overcome his or her obstacles in life‚ is highly motivated‚ and has plenty of bravery. Overcoming obstacles may be one of the hardest parts of being
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Equiano Equiano‚ as far as slaves go‚ was very lucky. Very few slaves of that time were treated as kindly as Equiano and throughout his years of enslavement he continually got passed from one kind master to another kind master. Equiano ’s continued good fortune can be traced to two good fortunes. The first would be being too young to get sold saving him from the likely fate of becoming a west indies plantation slave. The second lucky instance was having Captain Pascal spot Equiano and like him
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Definition: Supernatural Dimension The supernatural dimensions is the belief in the existence of beings or powers beyond the realm of the natural world is an important defining element of a religious worldview. Different religions have their own unique responses to the question of the exact nature of the supernatural dimension. The supernatural is that which is not subject to the laws of nature‚ that which is said to exist above and beyond nature. supernatural exceeds the ordinary limits of
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Review of International Studies (1997)‚ 23‚ 5–26 Copyright © British International Studies Association The concept of security* DAV I D A . B A L D W I N Redefining ‘security’ has recently become something of a cottage industry.1 Most such efforts‚ however‚ are more concerned with redefining the policy agendas of nation-states than with the concept of security itself. Often‚ this takes the form of proposals for giving high priority to such issues as human rights‚ economics‚ the environment
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"Main Characteristics of Hinduism" Hinduism is the third‚ largest religion in the world and considered the oldest. It has roughly 837 million believers totaling to be about 13% of the globes population. It is the leading organized religion in Nepal‚ India in Sri Lanka. The United States alone has about 1 million followers. The characteristics of the Hinduism long history‚ way of life‚ symbolic meaning and the popular yoga practice makes this religion very unique. Hinduism history is built on
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