CIA_C19.qxd 10/03/2008 19 CONTENTS OBJECTIVES 16:49 Page 427 Segment reporting Clare B. Roberts1 19.1 What is segment reporting? 19.2 The need for segment information 19.3 Disclosure regulations 19.3.1 Introduction 19.3.2 Requirements in the United States 19.3.3 IAS 14 19.3.4 IFRS 8 19.4 Evidence on the benefits of segment reporting 19.4.1 Introduction 19.4.2 Studies of user decision making 19.4.3 Studies using researchers’ forecasts 19.4.4 Stock market reactions to segment disclosures Summary
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DIFFERENT APPROACHES TO MANAGEMENT Management was influenced by various disciplines like sociology‚ economics‚ political science‚ anthropology‚ psychology‚ and even literature. Due to such multidisciplinary influences‚ even authors like Harold Koontz (1961) referred to management as a ‘jungle’. Even then‚ differences exist in the classification of approaches. Although one of the ways to classify management approaches is from the analysis of John G. Hutchinson (1971)‚ which considers
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1. What are some of the ways groups of people are identified? There are four ways a group of people can be identified are race‚ ethnicity‚ religion and gender. Within these four groups there are five characteristics that they all share that make them fall into a minority group. Those five characteristics are unequal treatment‚ distinguishing physical or cultural traits‚ involuntary membership‚ awareness of subordination‚ and in-group marriage. The racial group is a group of individuals that
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ckChapter 11 – Reporting and Analyzing Stockholders’ Equity I. Characteristics of a Corporation (Publicly held (closely held)) * Separate legal existence; * Limited liability of stockholders; limited to investment * Transferable ownership rights; * Ability to acquire capital; * Continuous life; * Corporation management: Shareholders Shareholders * Voting rights * Profit sharing * Preemptive right * Residual claim Board of Directors
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According to Kettle (2018)‚ most of organizational problems have their roots in politics. Chapter 6 outlines the various governmental organizational problems with a specific emphasis on the three basic organizational values identified by Herbert Kaufman: - Neutral competence: minimizing political intervention in issues that concerns the technical parts of administration‚ - executive leadership: calling for elected executive and hierarchical structure‚ - Representativeness: responding to legislative
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mandatory reporting laws for your state‚ locate your workplace policy & procedure for mandatory reporting. Discuss the following scenarios: 1) A colleague striking a patient In Massachusetts‚ as a nurse‚ I am mandated to report any type or forms of abuse to the Board‚ in addition to my supervisor. According to M.G.L c. 111 S 172‚ if I suspect patient abuse‚ neglect‚ mistreatment or misappropriation of a patient‚ I am mandated to report the situation (www.mass.gov). If such an event like this were to occur
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professionals to report suspected or known child abuse (Hepworth‚ Rooney‚ Rooney‚ & Strom-Gottfried‚ 2017‚ p. 76). Mandatory Reporting laws require social workers and other professionals such as physicians‚ nurses and school personnel to report suspected abuse of a child or an elderly individual. These two populations are considered at risk for potential abuse. The Arizona Mandatory Reporting Training states‚ “any person who reasonably believes that a minor is or has been the victim of abuse… or neglect…shall
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CheckPoint Crime Reporting and Rates Response What is the purpose of the major crime – reporting programs? What makes a successful crime reporting program in the U.S.? The purpose of major crime – reporting programs is to keep track to see if crime is decreasing or increasing in the various communities. Also to keep track of the heaviest crime stricken areas to determine if police patrol needs to be increased. Also to keep track of which crime is being committed the most in the various communities
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AIU EDU622-1205D-01 Professor Deana Plaskon Unit 3 IP What Theories Did Kermit Use Robin Lee Abstract 3 different cognitive * Social cognitive * Assimilation * Information processing There were three cognitive theries that was expressed in the reading example‚ Social cognitive theory‚ Assimilation theory and Information processing theory. Social cognitive theory (SCT) refers to a psychological model of behavior that emerged primarily from the work of Albert Bandura (1977;
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How successful were Cavour’s first five years of government? Count Camillo Benso di Cavour became Prime Minister of Piedmont in 1852‚ following his appointment as Minister of Trade‚ two years previously. He set out clear aims for his time as Prime Minister of Piedmont and achieved many successful changes in light of the modernisation of the state. He also sustained his own power but fell short of his goals regarding foreign policy. Historians may write that he did not achieve enough in many aspects
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