"Efficiency and opportunistic perspectives of positive accounting theories" Essays and Research Papers

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    Accounting

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    (January–April): 1–22. Bannister‚ J. W.‚ and Newman‚ Harry A. 1996. Accrual usage to manage earnings towards financial forecasts Barnea‚ A.; Ronen‚ J.; and Sadan‚ S. 1975. The implementation of accounting objectives: An application to extraordinary items Beidlerman‚ C. R. 1973. Income smoothing: The role of management. Accounting Review 48 (October): 653–67. Boot‚ A. W. A.‚ and Thakor‚ A. V. 1993. Security design. Journal of Finance 48 (September): 1349–78. Boot‚ A. W. A.‚ and Thakor‚ A. V. 1997. Financial system

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    Positive Influences

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    THE ROLES OF TELEVISION POSITIVE INFLUENCES Positive‚ according to Baron & Byrne (2004) includes being "nice" and saying sincere things to others. They further state that compliments‚ praise‚ congratulations and positive evaluation are almost guaranteed to cause pleasure. Passer & Smith (2004) explain that positive influence can be further cemented through positive reinforcement. Positive reinforcement‚ they explained‚ occurs when a response is strengthened by the subsequent presentation of a stimulus

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    The Efficiency and Effectiveness Problem of Facebook Marketing With more than 800 million active users (“Facebook F8‚” 2011)‚ Facebook is currently the world’s most popular social network. The considerable number of audiences provides marketers with an ideal platform to post promotions and advertisements. Activities integrating marketing practices with Facebook features are referred to Facebook marketing. Statistics show that (Bullas‚ 2010) the number of Facebook Ads has passed the milestone of

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    Learning Perspectives

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    A Look into 3 Different Learning Perspectives and Their Effects in the Classroom Learning Perspectives Grand Canyon University EDU 313N November 21‚ 2010 Learning Perspectives There are three different learning perspectives that have been established and designed to assist with the learning of the students in a classroom and people in general. Learning is thought to be a process that never ends. As humans we learn everyday from the different situations that are presented

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    Positive Attachment

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    influence of a positive attachment can enrich an infant’s behavioural development (Peterson 2010‚ pp.140-150). Erikson (cited in Peterson 2010‚ p.51) theorises that to mould a positive attachment an infant must achieve a balance of the psychosocial stage of ‘trust versus mistrust’. The achievement of this stage combined with the infant’s environment‚ social arena‚ and how infants see themselves as individuals is dependant on a positive attachment. With an understanding of Erikson’s theory and knowledge

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    Accounting

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    COURSE ACCOUNTING IA CODE CAC 1107 AIM The purpose of the course is to provide an understanding of the basic concepts and techniques of accounting and their application to business management. The course covers the accounting cycle and assumes no prior knowledge of accounting. The course is intended for those who will use accounting information as managers rather than those who will prepare it as accountants. In appreciation of the question of the semantic value of accounting information

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    accounting

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    2-1 BU8101 Accounting: A User Perspective Lecture 2 The Accounting Cycle Wednesday‚ 17 August 2011 Mrs. Ho Yin Kheng S3-01C-88 Nanyang Business School Nanyang Technological University Email: yklau@ntu.edu.sg Tel: 67905694 2-2 LO 2 Lecture Outline 1. Analyzing Business Transactions 2. Recording Process a. b. c. d. e. f. The Source Document The journal The accounts Debit and Credit rule Recording process illustrated Unadjusted trial balance 3. Adjusting entries

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    positive psychology

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    How does the new paradigm of Positive Psychology differ from Traditional Psychology? Traditional psychology appeared to explain the development of mental disorders and provided a framework for the treatment of these disorders or emotional difficulties. This started in the earlier 1900’s with Sigmund Freud‚ but holes began to appear in this first global theory. The theory explained behavior in terms of conditioning and reinforcement. Psychoanalytic theory used to explain emotional problems and

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    FAT32 efficiency and performance If you have better understanding of how fat has some inherent design problem‚ you can better know about the advantages of the FAT32 system. First‚ FAT16 organizes files in 32K clusters in drives over 1.2gigs‚ while FAT32 will use a minimum cluster size of 4K‚ it is very important to emphasize. Second‚ the biggest improvement is in FAT32 which in today’s high-capacity hard disk‚ with the ability to effectively manage storage space‚ which means that a 3K file wastes

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    positive reinforcement

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    For example‚ in positive reinforcement‚ behavior is strengthened and increased by the addition of rewards or praise. Negative reinforcement is where a response or behavior is strengthened and increased‚ by stopping a stimulus for example applying sunscreen to avoid sunburn. However‚ positive punishment (which adds something) decreases behavior‚ for example you speed to work and get a speeding ticket. Negative punishment involves taking something away‚ for example your daughter stays out all night

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