The Positives: • Instant messengers such as MSN‚ Skype and many others allow text‚ sound and video to be transferred worldwide instantly as well as sharing images and other data. • The Internet has allowed people to send and receive information in seconds rather than days or weeks using E-mail. There is no barrier to doing business or collaborative research across continents. Families can use email to keep in touch in a way that was never possible before. • As a research and learning tool‚ the
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Chapter 7 - Positive Theory Positive Accounting Theory Philosophy of PAT Million Friedman championed positive theories in economics. He stated that: (part 3 Empirical Research in Accounts of Accounting theory from Jayne Godfrey) The ultimate goal of positive science (i.e. INDUCTIVE) is • The development of a ‘theory ‘ or ‘hypothesis’; • that yields valid and meaningful “Predictions’ • about phenomena not yet “observed”. Consistent with Friedman’s view‚ Watts and Zimmerman
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towards climate change‚ it helps in making the north and south poles smaller and the oceans bigger. Oil is also a toxin in the oil wells that kills animals‚ wildlife and the ecosystem that may never be the same again. Nevertheless‚ oil does have its positive impacts on the environment. When an oil spill occurs obviously the ocean wild life and the ecosystems are damaged for months on end however when oil is spilt in the ocean it can also locate significant deposits of oil. Also because there has been
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Positive Accounting Theory • Sometimes abbreviated as PAT • Explains and predicts accounting practice • Does not seek to prescribe particular actions • Grounded in economic theory • Focuses on the relationships between various individuals involved in providing resources to an organisation (agency relationship) • Owners and managers • Managers and debt providers Positive Accounting Theory • Assumptions of PAT • All individual action is driven
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Chapter 15 –part B p. 333 (Cameron) Motivation theories include Achievement-motivation theory Expectancy theory Equity theory Motivation theories are derived predominantly from the work of: Abraham Maslow (a psychologist) Achievement-motivation theory developed by: Focus: Atkinson‚ McClelland‚ and Veroff Aspects of personality characteristics and proposes 3 forms of motivation/needs in work situations (achievement‚ power‚ affiliation) Individuals are not as concerned with the
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Discussed in this paper will be nursing theory and review its importance to nursing as a profession. It will also focus on aspects of the nursing theorist Virginia Henderson and her theory on the complementary-supplementary model of nursing. Nursing leadership‚ as it relates to Henderson’s theory‚ will also be discussed. Nursing theory itself is defined as an organized framework of concepts and purposes designed to guide the practice of nursing (Dossey‚ 2008). There will be multiple sections in this
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Compare and contrast normative and positive accounting approaches: Definition of PAT: Watts and Zimmerman (1986) defined Pat as a theory that seeks to explain and predicts particular phenomenon. It is concerned with explaining accounting practice. The three basic hypotheses as outlined by Watts and Zimmerman (1978) underlying PAT are: 1. Bonus plan hypothesis: The bonus plan hypothesis is that managers of firms with bonus plans are more likely to use accounting methods that increase current period
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POSITIVE ACCOUNTING THEORY‚ POLITICAL COSTS AND SOCIAL DISCLOSURE ANALYSES: A CRITICAL LOOK* Markus J. Milne Accountancy and Business Law University of Otago Dunedin New Zealand Ph: 64-3-479-8120 Fax: 64-3-479-8450 Email: mmilne@commerce.otago.ac.nz * The author would like to thank Alan MacGregor‚ Carolyn Stringer‚ Gregory Liyanararchchi‚ Ros Whiting and an anonymous conference reviewer for their helpful comments on earlier drafts of this paper. Thanks are also due to seminar participants
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How would critical theorists assess research based on the Positive Accounting Theory? Accounting researchers tend to accept current accounting systems. Rather than focusing on why accounting systems favour certain classes of society‚ research is mainly carried out to such things as what accounting methods are most appropriate in certain circumstances‚ what motivates managers to use one accounting method over another and disclosure. By looking at accounting with a critical perspective is to recognise
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Critique of a Nursing Theory April 30‚ 2010 Critique of a Nursing Theory This is a critique of Myra Estrin Levine’s conservation principles model. I will be discussing the meaning of the theory of the four principles; conservation of energy‚ conservation of structural integrity‚ conservation of personal integrity‚ and conservation of social integrity. I will be using the criterion-based model (C-BaC) as a focus of the positive aspects of the theory‚ as outlined by Johnson & Webber (Johnson
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