review of Efficiency and productivity of banking firms Introduction Measuring the efficiency and productivity of banking firms has been playing a predominant role in helping managers or regulators to achieve a better understanding of the success or failure of policy strategies and make better decisions. Furthermore‚ the evaluation results of efficiency are also of major importance to stock owners‚ depositors and investors. The influence of ownership on cost and profit efficiencies The situation
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SHANGRI-LA You are partner in charge of the audit of Shangri‑La‚ Inc. The company is a real estate developer‚ specializing in luxury vacation areas. The company’s operations have been profitable‚ although not spectacular. Most of the development property is pledged as collateral for bank loans; there is a reasonable stockholders’ equity of about $10‚000‚000. Shangri‑La has a substantial
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Perspectives on Diversity The United States today is a society struggling with its own diversity. There have been and still are many perspectives on how we as a society should come together and interact with others of different races‚ cultures and ethnic groups. The Anglo Conformity Perspective views the values‚ norms and standards of the United States as an extension of English cultures because the English were the dominant group during the colonial era and when the new nation was emerging
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professional conduct is clear that an accountant should follow all the six principles so that a healthy work environment could be created in the interest of the company‚ society and nation. The second discussion is focused on evaluation of ethicality of accounting activities. Manipulating the financial statements for personal interest or for loyalty towards company or its executives is unethical and the person responsible for such act will be punishable. Misstatement of financial statements is ethically wrong
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How my positive Outlook Benefits my Community Outlook is a mental position with regard to a fact or state. Attitude reflects a tendency to classify objects and events and to react to them with some consistency. Attitude or outlook is imperceptible but inferred from the objective‚ evaluative responses a person makes. A positive outlook on life is essential to one’s own wellness and each of the wellness dimensions. A person with a positive outlook is always professionally satisfied‚ healthy‚ spiritually
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Chapter 1 Financial Accounting and Accounting Standards Intermediate Accounting‚ 15th Edition Kieso‚ Weygandt‚ and Warfield 1 Financial Statements and Financial Reporting • Goals or purpose of (financial) accounting – Identification‚ measurement‚ and communication of financial information about – An economic entity to – Interested Parties (internal and external) • Creditors‚ managers‚ unions‚ government agencies Financial reports (statements) & notes 2 Financial Statements
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Theoretical Perspectives & Curriculum Planning Paper Sparkle Johnson November 14‚ 2014 ECE 321 An American Russian psychologist Urie Bronfenbrenner introduced his theory on human development called the Ecological Systems Theory 1979. Bronfenbrenner was born in 1917 and was also a co-founder of the Head Start program in the United States for disadvantaged pre-school children. Bronfenbrenner developed the Ecological Theory to explain how everything in a child and the child ’s environment affects
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all know people love to be around positive people. Negative people always bring you down and usually do not accomplish goals they have set. In the work world‚ you do not want anyone on your team be negative. It can rub off on anyone in the group‚ or the whole group. However‚ it is also true for a positive attitude and self-concept. Those who are positive tend to be more driven and have a better self-concept. This paper discusses the importance of having a positive attitude and self-concept as a
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how the policies and procedures of the work setting contribute to the support of children’s positive behaviour. In my setting (First Steps Playgroup) the policy for positive behaviour states that good behaviour and discipline are essential to ensure a smooth and safe environment for everyone. Staff and students must be aware of this policy and understand the importance of their own role in promoting positive behaviour. Our policy not only covers the behaviour of children but also the behaviour of
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ACCOUNTING THEORIES 1. What is the difference between a positive theory of accounting and a normative theory of accounting? 2. What do we mean when we say that ‘theories are abstractions of reality’? Do you agree that theories of accounting are necessarily abstractions of reality? 3. Identify and explain 5 different criteria we might use to establish a theory as being suitable for use in our research. 4. Is the study of financial accounting theory a waste of time for accounting
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