The New Conceptual Framework: The Objective of General Purpose Financial Reports By Jim McFie‚ a Fellow of the Institute of Certified Public Accountants of Kenya FASB (the Financial Accounting Standards Board‚ a US body) was the first organization to develop “Concepts Statements”. All the other “Concepts Statements” have been based on those developed by FASB. A new “Conceptual Framework for Financial Reporting” was worked on jointly by FASB and IASB (the International Accounting Standards Board)
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1 Stress‚ Coping‚ and Health A Conceptual Overview Brenda L. Lyon A lthough the term stress as it relates to the human condition has been in the scientific literature since the 1930s and in the nursing literature since the late 1950s‚ the word did not become popular vernacular until the late 1970s and early 1980s. Today‚ the term is used in everyday vocabulary to capture a variety of human experiences that are disturbing or disruptive in some manner: “You wouldn’t believe how much
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seen from the customer‟s point of view.” Keating & Hafner [68] initiated that business models can be applied to libraries; they draw analogies from business by substituting “library” for “corporation and “user” for “customer”. The e-Business domain is being employed extensively in government‚ library‚ and non-profit diverse organizations lately. Constantinides (2002) [69] proposed the Web-Marketing Mix (WMM) model to identify the online marketing critical elements and addresses the E-Commerce strategic
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ISSN 1923-841X [Print] ISSN 1923-8428 [Online] www.cscanada.net www.cscanada.org International Business and Management Vol. 5‚ No. 2‚ 2012‚ pp. 94-98 DOI:10.3968/j.ibm.1923842820120502.1080 Issues in Halal Packaging: A Conceptual Paper Mohamed Syazwan Ab Talib[a]‚*; Mohd Remie Mohd Johan[a] [a] INTRODUCTION Faculty of Business and Information Science‚ UCSI University‚ Malaysia. * Corresponding author. One of the factors that influence purchase decision is religious belief and identity as different
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measured in monetary terms. There is no role of recording investments‚ benefits rendered by employees‚ valuation & accounting of human resource in conventional financial accounting. human resources is not considered in the different balance sheet models‚ and only in the profit and loss statement human resource costs / expenditure are taken in account‚ such as salaries and staff welfare expenses (including pensions). The number of employees classified in categories is mentioned only in the explanatory
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students and even graduate students have difficulty coming up with the conceptual framework and the theoretical framework of their thesis‚ a required section in thesis writing that serves as the students’ map on their first venture into research. The conceptual framework is almost always confused with the theoretical framework of the study. What is the difference between the conceptual and the theoretical framework? A conceptual framework is the researcher’s idea on how the research problem will have
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Nonetheless‚ to some‚ the conceptual framework has contributed a lot in the development of business‚ financial‚ accounting and auditing fields. For instance‚ using the conceptual framework of financial reporting‚ the Water Accounting Standards Board (WASB) in Australia has developed a Water Accounting Conceptual Framework in order to assist in the country’s water reporting and the rights to water (Chalmers et al.‚ 2012). The WASB replicated the financial accounting concepts‚ principles and practices
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conditions for learning that are in the cognition of the individual (Kanuka & Anderson‚ 1998). But it was Piaget’s theory of intellectual growth that had the first influence on the development of current positions. Piaget emphasized the series of conceptual
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Original Article Peter has been working with the Bigness Oil Company’s local affiliate for several years‚ and he has established a strong‚ trusting relationship with Jesse‚ manager of the local facility. The facility‚ on Peter’s recommendations‚ has followed all of the environmental regulations to the letter‚ and it has a solid reputation with the state regulatory agency. The local facility receives various petrochemical products via pipelines and tank trucks‚ and it blends them for resale to the
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Conceptual System Design During the system analysis‚ the analysis of system data is very important. Analysis of data is made up of more than one level at the beginning (first level) and different ideas are used at each level. At first level‚ analyst develops a conceptual system design. Since the conceptual design sets the direction for the management information system (MIS). It is vital that managers participate seriously and heavily at this stage. Conceptual design is sometimes called feasibility
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