1. INTRODUCTION Before conceptual framework is formed‚ companies prepared their financial report by their own methods. As to increase the utility of the financial report to the users for making economic decisions‚ conceptual framework is begun to develop by various professional bodies and organizations. 2. DEVELOPMENT OF CONCEPTUAL FRAMEWORK In 1970s‚ Financial Accounting Standards Board (‘FASB’) of United States began to develop a conceptual framework. The FASB defined the conceptual
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Case 2-1 Cynthia Cooper and WorldCom Cynthia Cooper details her trials and tribulations about her experiences at WorldCom in the book Extraordinary Circumstances: The Journey of a Corporate Whistleblower. The following excerpts from the book describe the actions she took to uncover the fraud at WorldCom and reactions of key players in the accounting department‚ top management‚ the audit committee and the external auditors. Cooper was first alerted to the fact that there may have been a problem
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Elizabeth Barlow 4010 LDS - Child Development in the Early Years Within this assignment I will discuss the importance of practitioners in the children’s workforce having a good knowledge of infant and child development theory. I will demonstrate my knowledge of both infant and child developmental theory including historical theory and theories
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CONCEPTUAL FRAMEWORK Concept - A concept is a generalized idea of a thing or class of things. Concept vs. Idea It is roughly synonymous with the word ’idea’ but it is a little more specific. An idea can just spring to mind out of nowhere but generally a ’concept’ is based on observation of real phenomena. I say ’a little more specific’ because both the word ’idea’ and ’concept’ cover a lot of ground and are used in many ways. An example of a concept in Biology would be evolution Concept vs.
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Voyager 1 and 2 were originally a spin off of the Mariner program‚ originally called Mariner 11 and 12 but they decided to change the name. Voyager 1 and 2 were to look at our solar systems gas giants. They both were using a new technique called gravity assist to help maneuver. Voyager 1 and 2 are powered by radioisotope thermoelectric generators (RTG). The mission plan for Voyager 1 and 2 was to look at all the gas giants in the solar system they called this plan the grand tour‚ the planets include
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Theoretical Framework Theoretical Framework We want to research and learn the factors influencing career choices of people. Today‚ there are so much career opportunities and pathways for people to choose and this selection processes are widely affected by many factors. Our variable of primary interest which is the dependent variable is “career choices of people”. The variance of the choosing procedure can be generally explained by 6 independent variables which are official resources (1)‚ unofficial
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Types of ethic system frameworks: there are 5 types of ethical system frame work; Ethical frameworks provide guidance on how CFO can adopt in the decision making process when dealing with financial reporting decision based on the frameworks adopted. Various ethical frameworks may be used which include: 1. The non-cognitivism ethical approach argues that there are no objective ethics as moral statements are influenced by culture‚ beliefs and personal emotions. The concept of right and wrong are
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will show how I support creative learning within my setting and allow children to go beyond their expectations. I will look at what links creative development has with the Early Years Foundation Stage documentation (EYFS) and how children reflect on their own learning through creative play. Children’s learning begins from early age and sets the foundations for their future learning and development Creative development is provided within settings through role play‚ music‚ dance and messy activities
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• First‚ let us group the industries – several groups with broadly similar attributes : • Financial Industry o Commercial Banking Identify the Industry • Retail Industry o Retail Grocery Store • High-technology industries o Computer Software o Pharmaceutical Preparations o Semiconductor Manufacturer • Service Industry • • • • • IT Service Provider Mobile phone service provider Commercial airline Integrated Oil and Gas Liquor producer and distributor • Capital
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Unit 1 Assessment Assessment You should use this file to complete your Assessment. • The first thing you need to do is save a copy of this document‚ either onto your computer or a USB drive • Then work through your Assessment‚ remembering to save your work regularly • When you’ve finished‚ print out a copy to keep for reference • Then‚ go to www.vision2learn.com and send your completed Assessment to your tutor via your My Study area – make sure it is clearly marked with your name‚ the course
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