"Efficiency and positive accounting theory" Essays and Research Papers

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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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    Supply Chain Responsiveness and Efficiency – Complementing or Contradicting Each Other? Dennis Minnich1 Frank H. Maier2 International University in Germany Campus 1 76646 Bruchsal‚ Germany Phone +49 7251 700-341 Fax +49 7251 700-350 e-mail dennis.minnich@i-u.de Abstract Balancing responsiveness to market requirements with overall efficiency is an important issue in supply chain design and management. The objective of the system dynamics model introduced in this paper is to capture generic structures

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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 Thinking

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    ENGL 1023 1 October‚ 2011     POSITIVE THINKING Some people tend to see the glass as half empty or half full. What does it mean? This statement determines the tendency to be optimistic or pessimistic‚ and has direct interrelation on the concept of positive thinking. Just recently the emerging science of positive psychology claims that every human being has a superpower also known as power of the mind. Research has found that positive thinking not only can be considered as an aid for mental health

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    Accounting

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    control? It is the organisational plan and all the related measures that an entity adopts to: * safeguard assets * encourage adherence to company policies * promote operational efficiency * ensure accurate and reliable accounting records. It is either an administrative control or an accounting control Characteristics of an effective internal control system include: * Competent‚ reliable‚ and ethical personnel * Assignment of responsibilities * Proper authorisation

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    Positive Relationships

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    Positive Relationships and the Association with Health There are numbers of ways someone can have a healthy mind and body. Close relationships can have an effect on someone’s well-being. Social connections and the sense of having someone there to rely on give a person a sense of relief and have major health benefits. No matter what type of relationship‚ significant other‚ close friend‚ or sibling both partners should feel safe and be able to share their thoughts and emotions without feeling like

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    What Counts as ‘Theory’ in Qualitative Management and Accounting Research? By: Robert Hartono Qualitative research in the management and accounting disciplines rely in empirical work to gather information on organizational actions‚ events‚ structures‚ and process. This article will focus on what is theory‚ levels of theorization‚ how recent works related to the level of theorizing‚ the implications of defining different level of ‘theory’. It will also explain how ‘levels’ of theory relate to different

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    Accounting

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    Chapter 3-1 The Accounting Information System Chapter 3-2 Financial Accounting‚ Fifth Edition Study Objectives 1. Analyze the effect of business transactions on the basic accounting equation. 2. Explain what an account is and how it helps in the recording process. 3. Define debits and credits and explain how they are used to record business transactions transactions. 4. Identify the basic steps in the recording process. 5. Explain what a journal is and

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    Hasbullah B Shuib 1051109833 Lecture: Miss Mariati bt NorHashim Summary Normative Accounting Theory by Md. Humayun Kadir* This summary reviews Normative Accounting Theory by Md. Humayun Kadir* thats show five important works on normative accounting theory – MacNeal (1939)‚ Paton and Littleton (1940)‚ Litteton (1953)‚ Chambers(1966)‚ and Ijiri(1975) – with emphasis on recognition and measurement issues in accounting. It shows that there is a lack of agreement among these theorists on basic assumptions

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    Introduction Taylorism‚ additionally known as Scientific Management‚ is a theory of management methodology that emphasizes on maximising work efficiency. Developed and named after an American industrial engineer‚ Frederick Winslow Taylor. Through thorough use of a stopwatch and a clipboard‚ Taylor put all his research and outcomes into a book called the Principles of Scientific Management‚ which was later published in 1911. In the monograph Taylor’s notion was to mend the economical proficiency

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