Professional Ethics and financial statement disclosure: In a constructionist perspective Abstract This essay addresses the relationship between professional ethics and financial statement disclosure. The public should change its view on the objectivity of accounting profession because in no means can anyone be absolutely objective. The reason to this will be articulated thoroughly in the essay. Then how to maximize relative objectivity is discussed and
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This essay is to critically evaluate the usefulness of the accounting theory to practicing accountants today. It will provide a general assessment of information asymmetry and the fundamental problem of accounting‚ and it will also briefly discuss the normative and positive accounting theories and their usefulness to practicing accountants. After those discussions‚ it will specifically discuss the strength and limitation of positive accounting theory and assess its usefulness to practicing accountants
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CHAPTER 1 FInANCIAL ACCOUNTING AND ITS ECONOMIC CONTEXT ISSUES FOR DISCUSSION ID1–1 Security analysts and stockholders: These users would use financial statements to try to estimate the future earnings and cash flow potential of the company‚ which would be used to project a value for the company’s stock. Bank loan officers: These users would use the financial statements to determine the ability of a company to repay loans to the bank. A company’s
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QUESTION BTN 1-3 Identify the parties potentially affected by this audit and the fee plan proposed Accounting code of ethics guides those in the profession to behave in a respectful‚ controlled and moral way. Clients need to have confidence in the business practices of professional accounting firms. A clear ethical code ensures that accountants practice a high standard of business that is exceptional in integrity and professionalism (Maughan‚ 2011). According to Schreiber (2003)
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sys Variables String Methods Datetime Methods capitalize() * lstrip() today() fromordinal(ordinal) builtin_module_names Linked C modules center(width) partition(sep) now(timezoneinfo) combine(date‚ time) byteorder Native byte order count(sub‚ start‚ end) replace(old‚ new) utcnow() strptime(date‚ format) check_interval Signal check frequency decode() rfind(sub‚ start ‚end) fromtimestamp(timestamp) utcfromtimestamp(timestamp) argv Command line args exec_prefix Root directory
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Chap. 9 Psychological Assessment: The use of specified procedures to evaluate abilities‚ behaviors and personal qualities‚ measurement of individual differences because the majority of assessments specify how an individual is different from or similar to other people on a given dimension Sir Francis Galton: Hereditary genius in 1869‚ Galton’s Ideas of Intelligence: Differences are quantifiable‚ Differences form a bell shaped curve or normal distribution‚ Intelligence(mental ability) can be measure
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Chapter 1: Geology is the science that studies the history of Earth and its life. Anthropogenic (human generated) activities such as fossil fuel combustion impacting Earth has led to the study of Earth as a series of systems (series of components that interact to produce a larger‚ more complex whole). Geology is the science that examines the evolution of the natural processes on Earth‚ the evolution of life and the evolution of these interactions and how they caused the earth to evolve towards its
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Opt-out model of informed consent allows a company to collect personal info until the customers specifically requests otherwise – Opt-in model of informed consent prohibits a company to collect personal info unless the customers specifically authorizes it Social engineering getting around security systems by tricking computer users inside a company into revealing sensitive info or gaining unauthorized access – impersonation on the phone/tailgating/shoulder surfing Espionage or Trespass – unauthorized
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Chapter 1: -Why Study Politics? – self & public interest -What is politics? – no real definition “Art of the possible” “who get what when & how” “authoritative allocation of values” -Sciences: Hard: biology‚ chemistry‚ physics‚ math(experiments can be replicated & get same results) Soft: archeology‚ political science (cant be replicated‚ lots of theories)‚ experiments cant be replicated -Basic Concepts of politics- -Power- -Political science majors study power NOT politics -Hard power- forcing someone
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Financial Reporting Accurate financial reporting is paramount to the establishment of a level playing field for businesses. It also aids in analyzing trends in business and the economy. The first part of the research paper should outline the different offices and bureaus of financial reporting and why they are significant. The second part of the research paper will present some positive and negative examples of financial reporting results and offer analysis about them. These examples can incorporate
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