Motivation Concepts Table and Analysis Motivation Concepts Table and Analysis Motivation describes how an individual behaves and the reason(s) why he or she behaves in that way. Many psychologists have developed theories and study the behaviors of individuals to determine the motivators that cause certain behaviors. An individual’s behavior is influenced by his or her needs and wants. “Theories of motivation are created to help us explain‚ predict‚ and influence behavior” (Stipek‚ 2006-2011). Psychologists
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Motivation Concepts Table and Analysis Ruby Rodriguez Psy/320 September 10‚ 2013 Ms. Barron Theory Name Major Theorist(s) Time Period Created Key Theory Concepts Will: Descartes 1637 The tendency to motivate all action. The tendency to initiate and direct action. Rand 1964 To have the intensions of to act or not. Ruckmick 1936 To make an effort and develop the desire to act. To resist self-denial or temptation. Instinct Darwin 1859-1872 The biological urges‚ impulses
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|[pic] |SYLLABUS | | |College of Social Sciences | | |Credits 3 | |
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Chapter 3 Business Combinations Introduction In the previous chapter‚ we pointed out that a corporation can obtain a subsidiary either by establishing a new corporation (a parent-founded subsidiary) or by buying an existing corporation (through a business combination). We also demonstrated the preparation of consolidated financial statements for a parent-founded subsidiary. When a subsidiary is purchased in a business combination‚ the consolidation process becomes significantly more
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Business Combinations Assignment 1 Brenda Roper Professor Robert Neely ACC 401 July 24‚ 2013 Page 1 The business combination method I selected is the acquisition method. Business combinations have implemented the newly created accounting treatment called the “acquisition method.” The major changes in the acquisition method involve variations to fair value measurement‚ goodwill recognition‚ and non-controlling interests. Under this method‚ the parent company reported the net
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Business Combinations Advanced Accounting 01/24/2014 Business Combinations The primary goal of a business combination is business expansion. A business combination‚ or when “operations of two or more companies are brought under common control” (Jeter & Cheney‚ 2012)‚ can allow companies to expand. There are two types of expansion: internal expansion‚ which focuses on research and development to increase the success of the company‚ and external expansion‚ which focuses on increasing the success
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Chapter 1 BUSINESS COMBINATIONS Answers to Questions 1 A business combination is a union of business entities in which two or more previously separate and independent companies are brought under the control of a single management team. FASB Statement No. 141R describes three situations that establish the control necessary for a business combination‚ namely‚ when one or more corporations become subsidiaries‚ when one company transfers its net assets to another‚ and when each combining company
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Covered Combination The covered combination‚ also known as the covered strangle‚ is a limited profit‚ unlimited risk strategy in options trading that involves selling equal number of out-of-the-money calls and puts of the same underlying security‚ strike price and expiration date while owning the underlying stock. Covered Combination Construction Long 100 Shares Sell 1 OTM Call Sell 1 OTM Put Limited Profit Potential Maximum gain for the covered combination is achieved when the underlying
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BUSINESS COMBINATIONS Multiple Choice Questions 1. Which of the following is a reason why a company would expand through a combination‚ rather than by building new facilities? a. A combination might provide cost advantages. b. A combination might provide fewer operating delays. c. A combination might provide easier access to intangible assets. d. All of the above are possible reasons that a company might choose a combination. 2. A business combination in which a new corporation
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Business Combination Amendments November 29‚ 2008 Introduction There have recently been a number of significant accounting changes due to FASB and the International Accounting Standards Board (IASB) making modifications for the accounting treatment of business combinations in SFAS 141(R) and IFRS 3. Business combinations have implemented the newly created accounting treatment called the “acquisition method.” It will replace of the current “purchase method” strategy effective January
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