Digital Accounting Research Vol. 5‚ N. 10‚ 2005‚ pp. 131-169 ISSN: 1577-8517 A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting 1 Jason Zezhong Xiao. Cardiff University. UK xiao@cardiff.ac.uk Michael John Jones. Cardiff University. UK jonesm12@cardiff.ac.uk Andy Lymer. University of Birmingham. UK a.lymer@bham.ac.uk Abstract. This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the
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2.2 Conceptual Framework 2.2.1 Video-Based instruction Video is a medium of conveying knowledge in a verbal and visual form to be displayed. It is generally grouped along with television and films (Bada‚ 2006). Video is one of the most diversify and influential effective knowledge medium‚ it captures and presents information and offers a sensory learning setting that enhances learners understanding and retention of knowledge (Fern‚ Givan and Siskin‚ 2011). Similarly‚ Omiola et al (2012) view video
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Artikel: A conceptual framework for the design of organizational control mechanisms Problem: When a team of individuals produce a single output the problem arises on how to contribute the reward so that every individual is equally rewarded. This article examines three different mechanisms to deal with this issue: 1. Markets Markets deals with the control problem through precise measurement and reward of individual contributions. 2. Bureaucrats Bureaucrats rely on a mixture of close
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In this paper we will analyze the current culture of an organization using a conceptual model or framework and we will discuss how senior managers have sought to manage the culture of the organization over the past decade and what they could/should have done differently. 1. Introduction Organizational culture describes the psychology‚ attitudes‚ experiences‚ beliefs and values (personal and cultural values) of an organization. It has been defined as "the specific collection of values and norms
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Summary Issue: The FASB’s Conceptual Framework for Financial Reporting: A Critical Analysis Author: American Accounting Association’s Financial Accounting Standards Committee George J. Benston (Primary author); Douglas R. Carmichael; Joel S. Demski; Bala G. Dharan; Karim Jamal; Robert Laux; Shiva Rajgopal; George Vrana. Summary: FASB organizes the discussion of these conditions: users of financial reports‚ primary use of financial statements- management and investment decisions‚ cash flow as
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Due process stands behind the words ‘innocent until proven guilty’ which is a building block in our adversarial system. Herbert Packer theorised the two models of ‘due process’ and ‘crime control’ to describe the competing values in our criminal justice system. Due process can be described as “at least as much to protect the factually innocent as it is to convict the factually guilty” (Henry‚ S. and Einstadter‚ W.J.‚ 2006.‚p.61) whereas crime control protects the victim with the insurance of justice
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Trading blocs Type Defination Examples |Prefential Trading Area |A preferential trade agreement is perhaps the | | | |weakest form of economic integration. In a PTA |European Economic area | | |countries would offer tariff reductions‚ though| | |
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Theoretical and Conceptual Approach for Evaluation Business Process Modelling Languages Mohsen Mohammadi‚ Muriati Bt. Mukhtar Theoretical and Conceptual Approach for Evaluation Business Process Modelling Languages 1 Mohsen Mohammadi‚ 2Muriati Bt. Mukhtar Information Science and technology‚ Universiti Kebangsaan Malaysia‚ Bangi‚ 43600‚ Malaysia‚ E-mail:Mohammadi.m54@gmail.com 2 Information Science and technology‚ Universiti Kebangsaan Malaysia‚ Bangi‚ 43600‚ Malaysia‚ E-mail:mm@ftsm
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Figure 3.8: Block Diagram of Soil at Shrinkage Limit 3.13.2 TABULATION AND RESULTS Data and observation sheet for Consistency Limits determination: Shrinkage Limit Performed for __________________ Location __________________________ Project ________________________ Job No. ___________________________ Boring No. ______________ Sample No. _____________ Depth _________ Description of soil __________________________________________________________ Performed by __________________________
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NUR513Theoretical Foundations of Nursing Adult Obesity: Application of Orem‚ King‚ and Pender’s Conceptual Models Adult obesity is one of the United States most serious health problems. Approximately 127 million adult Americans in the U.S. are overweight (American Obesity Association‚ n. d.). "Each year‚ obesity causes at least 300‚000 excess deaths in the U.S.‚ and healthcare costs of American adults with obesity amount to approximately $100 billion" (American Obesity Association‚ n. d.).
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