a given pattern of leader behavior is contingent upon the demands imposed by the situation. These theories stress using different styles of leadership appropriate to the needs created by different organizational situations. Some of these theories are: • Contingency Theory (Fiedler): Fiedler’s theory is the earliest and most extensively researched. Fiedler’s approach departs from trait and behavioral models by asserting that group performance is contingent on the leader’s psychological orientation
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Khalia Brewer Accct 555 Week 7 Homework 20-17 A.(2)- have a paymaster who has no other payroll responsibility distribute the payroll checks. B.(3)- Employees might be paid for hours they did not work. C.(3)- authorization of transactions from the custody of related assets. 20-20 TYPE OF TEST TRANSACTION-RELATED AUDIT OBJECTIVE(S) 1. Substantive test of transactions To determine if monthly payroll costs have been correctly allocated (accuracy). 2. Test of control To determine if recorded
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names and giving encouraging comments. Secondly‚ Patrick will raise his hand when he desires to speak in class and will only speak on the class discussion at hand. Contingent instructions and specific praise will be the strategies used to help Patrick reach these goals. Contingent instructions will be very helpful because‚ “Contingent instructions serve as a “coupling request‚” addressing both the inappropriate and desired behaviors” (Evertson & Poole). When Patrick is displaying inappropriate or
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A REPORT ON APPLICATION OF BANGLADESH ACCOUNTING STANDARDS IN BUSINESS [pic] DEPARTMENT OF FINANCE UNIVERSITY OF DHAKA REPORT ON APPLICATION OF BANGLADESH ACCOUNTING STANDARDS IN BUSINESS FINANCIAL ACCOUNTING –I F-103 Submitted To Dr. H. M. Mosarof Hossain Associate Professor Department of Finance Faculty of Business Administration University of Dhaka Submitted By Members of Group-3 Section-B 14th Batch Department of Finance |Names
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1) On December 31‚ 2010‚ Pacifica‚ Inc.‚ acquired 100 percent of the voting stock of Seguros Company. Pacifica will maintain Seguros as a wholly owned subsidiary with its own legal and accounting identify. the consideration transferred to the owner of Seguros included 50000 newly issued Pacifica commom shares ($20 market value‚ $5 par value) and an agreement to pay an additional $130000 cash if Seguros meets certain project completion goals by December 31‚ 2011. Pacifica estimates a 50 percent probability
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assumption” below‚ which I completed for you. | Item | GAAP | IFRS | Needed to Convert to IFRS? | | Income Statement Items | 1 | Revenue | * Contingent amounts generally not being recorded as revenue until it’s resolved. * The residual method is precluded * The amount allocable to a delivered item is limited to the amount that is not contingent on the delivery of additional items. * Utilizing a multiple element account model or an incremental cost model to account for customer loyalty program
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Comparing IFRS to GAAP Essay Johnny Leng ACC/291 September 22‚ 2014 James Gardner Comparing IFRS to GAAP Paper The International Financial Reporting Standards (IFRS) and U.S. Generally Accepted Accounting Principles (GAAP) are designed to help standardize accounting practices for the internal and external users to understand. Though GAAP actually has the term “principles” within the title‚ the IFRS is perceived to be based more on principles while GAAP is regarded as being based on set rules. By
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Motivational Methods Paper HCS/235 Motivational Methods Paper The term motivation is used in management theory to describe forces within individuals that account for the level‚ direction‚ and persistence of effort they expend at work. Simply put‚ a highly motivated person works hard at a job; an unmotivated person does not. (Chapter 10‚ Section 10.1) Within my organization upper management has made the decision that my department must be downsized. There are various motivational methods to lead
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make decisions. Instead‚ the optimal course of action is contingent (dependent) upon the internal and external situation. A contingent leader effectively applies their own style of leadership to the right situation. In contingency theory of leadership‚ the success of the leader is a function of various contingencies in the form of subordinate‚ task‚ and/or group variables. The effectiveness of a given pattern of leader behavior is contingent upon the demands imposed by the situation. These theories
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The Bear Minimum Big Bear Power (Big Bear) is a widely held public utility company that has posted strong financial results for several years. Big Bear has positive cash flow‚ and it is in compliance with all its debt covenants. Big Bear leases a combustion turbine from Goliath Co. (Goliath) for a 10-year noncancelable term. The lease agreement is signed on December 15‚ 2010‚ and Big Bear’s right to use the turbine begins on January 1‚ 2011. Various provisions and other facts from the lease
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