“A budgetary planning and control system may include many individual budgets which are integrated into a ‘master budget’.” Budgeting is concerned with the implementation of long term strategic plans‚ by translating these long term plans into short term plans of action. A budget is a plan showing a firms short term objectives‚ and how management intends to acquire‚ use‚ and control the resources in order to attain these objectives. A firms budget should be comprehensive and co-ordinated. That
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The Effects of Reputation and Ethics on Budgetary Slack This paper conducts an experimental study to test the effects on budgetary slack of two potential controls for opportunistic self-interest – reputation and ethics. In the experimental study the level of information asymmetry between the subordinate and the superior regarding productive capability is manipulated and the subordinate’s reputation and ethical concerns regarding budgetary slack are measured. The paper examines how information asymmetry
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During the Progressive Era numerous reforms were made; all of which were part of varying reform movements. Reforms were made to timeless issues such as education‚ government‚ and business. However‚ reforms were also made to new ideas such as conservation. Up until the Progressive Era there was no emphasis placed on conservation because there had always been a surplus of resources in America. During the Progressive Era‚ on the other hand‚ resources were being used up exponentially due to factors such
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Herzberg’s Two-Factor Theory Frederick Herzberg’s (1959) is a behavioural scientist who proposed a two-factor theory or the motivator-hygiene theory. In his theory‚ Herzberg suggested that job satisfaction and job dissatisfaction are caused by different and independent sets of factors. A study was conducted in which two hundred (203) accountants and engineers were interviewed. They asked open-ended questions which required them to recall times when they have felt either negative or positive at
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couple was to begin their life together‚ they encountered Gabriella Picabia‚ wife of the Spanish Dadaian artist Francis Picabia. Schiap and her husband were then introduced to the Greenwich Village Circle of artists which belonged to the Avant-garde Movement at the time. This was important as these artists were to reflect on her style and design philosophy in the coming years of success. Following the birth of her daughter “Gogo”‚ she got divorced and was also dejected by the demise of her father. She
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Identify and explain two reasons for an increase in cohabitation [17] One reason is changing social attitudes. Religion regarded cohabitation as ‘living in sin’‚ but today there is less shame attached to it. Barlow et al found increasing acceptance of cohabitation. This shows that the change in religions social attitude‚ cohabitation is accepted more‚ leading to an increase in cohabitation. Some people prefer love that focuses of on intimacy‚ closeness and emotion rather than the duties of marriage
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Two major impacts of global climate change that will impact people outside of the United States are first‚ that with the increase in temperatures the ice caps are melting and increasing the amount of water in our seas. This has risen the coastal sea levels increase flooding for many regions. Secondly‚ the climate change has effected the weather system. Storms are becoming more powerful and more destructive‚ on land and out at the sea as they approach the coasts. With the increase in power and destruction
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This article discusses a theory about the creation of Antartica‚ which rapidly formed about 35 million years ago‚ this has been a source of contention and mystery in the scientific world. There are two major theories concerning the continents creation. The first suggests due to gradually declining carbon dioxide levels 66 million years ago‚ cooler temperatures near the poles allowed ice sheets to form. The second theory states that the dramatic deepening of the Drake Passage caused an extreme
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There are two major differences incorporated into Peter Shaffer’s play Amadeus and Shaffer’s own film of the same play. The logic for these differences is because a play can be viewed as a fantasy‚ whereas‚ a film must draw in its viewers by making the film seem as if it actually happened. The first difference is that in the play Salieri is seen confessing to the audience and during the film the scene is taken place in a mental hospital confessing to a priest. Moreover‚ the second major difference
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Two major developments in colonial America were slavery and public education. Slavery began in North America in roughly 1500’s and lasted until around 1865. Before establishment of chattel slavery (outright ownership of a person and descendants) most labor was organized as indentured servitude ( someone who worked for a set amount of time to pay for the trip to the new world) By the 18th century colonial caourts/legislatures racialized slavery creating a system of slavery exclusive to Africans
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