Act-Utilitarianism V.S. Deontology: Jimmy’s Fund Ethics can be seen as an understanding of the nature of dilemmas that arise from imperatives human beings hold as moral agents. It serves as a guide to how best we may deal with conflicts in regard to duties and obligations or with potential outcome. The ethical theory of act-utilitarianism places the locus of right and wrong solely on the consequence of choosing one path of action over another as it weighs a ratio of benefit to harm. Thus‚ the moral
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similar assets or liabilities are recognized by the lessee when the lease is classified as an operating lease. The lessee recognizes lease payments under an operating lease as an expense‚ normally on a straight-line basis over the lease term. Under IAS 17 Leases lessors are required to classify leases as finance leases or operating leases. Finance leases are defined as leases that transfer substantially all the risks and rewards incidental to ownership. All other leases are operating leases. If
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Case Study Analysis Case 11-4 Functional Currency Determination — IFRS 2009: Sparkle Company is a Nigerian diamond mining company. (Nigerian currency is the Naira (NGN).) Sparkle is a joint venture‚ 50 percent owned by Shine and 50 percent owned by Brighten. Both Shine and Brighten are U.S.-based companies with US$ functional currency. This year‚ Sparkle had several transactions with its joint venture owners and outside parties. The details of Sparkle’s transactions are as follows: Loans
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GAAP vs. IFRS Scott Bailey Acc 311 Debruine Every company in the world must raise funds in order to finance its operations and expansion. The most common form of this funding is through the use of long-term debt. Depending on where the company does business and who uses their financial statements‚ there are different ways of recording this debt through the use of United States Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). The main
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M1: discuss the characteristics and causes of one type of challenging behaviour Aggression is a difficult behaviour to predict but also it is often hard to control. It comes in many physical‚ verbal and non-verbal forms. Physical aggression can appear from as little as slapping/ hitting a person to firing a gun at someone. Verbal aggression can be someone screaming or using abusive/racist language and non-verbal can include things like using offensive gestures or invading an individual’s personal
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Describe the factors that will influence your choice of leadership styles or behaviors in workplace situations. There are several factors which may affect my choice of leader style in my workplace situations. The first factor is the task. A manager needs to be certain that all team members share a common goal. Once this has been clarified it is the manager’s job to guide his team to accomplish these goals and complete the task. To make it easier for the manager the team’s tasks should be created
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Economics IA Commentary Coversheet Economics Commentary Number: | HL Number 1 | Title of Extract: | UK Unemployment | Source of Extract: | HRM – Human Resource Management | Date of Extract: | 11th of November 2009 | Word Count: | 661 | Date Commentary was written: | 28/11/2009 | Section of Syllabus that the Commentary relates to: | Section 3.5 - Unemployment | Candidate Name: | Yuriy Boldyrev | Candidate Number: | 001124003 | *Note: Commentaries should be read in chronological
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IB Physics Internal Assessment Andy Tang Research Question In this internal assessment‚ I am given a cantilever to find the physical properties of it. I decide to investigate the relationship between the force I act on one side of the cantilever and the maximum acceleration the tail can reach. This experiment will be also showing the elasticity of the cantilever. Since I pull down one side of it and fixed the other side‚ when I cut the string‚ it will bounce up and down until all the internal
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activities and honors and credentials of the graduates. This report also discusses the factors affecting the employability of IA graduates and explores the relevance of the skills gained in the course of studies. The dif¬ferences of employment experiences‚ internship‚ gender and age groups were highlighted throughout the report. In the end it elicits recommendations on how IA graduates can raise their profiles internationally and enhance their employability. The findings of the study will be useful
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Comparing IFRS to GAAP Paper There are several differences between the International Financial Reporting Standards (IFRS) and the U.S. Generally Accepted Accounting Principles (GAAP). The IFRS is considered more of a "principles based" accounting standard in contrast to U.S. GAAP which is considered more "rules based." By being more "principles based"‚ IFRS‚ arguably‚ represents and captures the economics of a transaction better than U.S. GAAP. As a team me collaborated to answer the following seven
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