Under Kyoto Protocol‚ Emission Trading Scheme has been set up for the purpose of reducing greenhouse gases. It allows emission rights to be traded between countries to help governments meeting the gas emissions reduction target (Evans‚ 2012). However‚ how to report the value of emission rights held by public and private sectors has been a stubborn question to accounting regulation setting board. This article consists of three parts‚ in the first part‚ Emission Trading Scheme will be simply explained
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Propaganda during World War II Hannah Arendt said that “Only the mob and the elite can be attracted by the momentum of totalitarianism itself. The masses have to be won by propaganda” Propaganda was a technique used by leaders and the government to pursue the people. Propaganda was the way to recruit soldiers and get support from the citizens. The World War II (September 1‚ 1939 – September 2‚ 1945) was a period of disaster and need. Big countries like America and Great Britain‚ among many others
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In the world of economic competition that we live in today‚ many thrive and many are left to dig through trashcans. It has been a constant struggle throughout the modern history of society. One widely prescribed example of this struggle is Upton Sinclair ’s groundbreaking novel‚ The Jungle. The Jungle takes the reader along on a journey with a group of recent Lithuanian immigrants to America. As well as a physical journey‚ this is a journey into a new world for them. They have come to America‚ where
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pleasing and relaxing. Recent researches have shown that laughter stimulated by humors can well prevent heart diseases‚ cancer and other diseases of circulatory systems. As a result‚ how to create‚ understand‚ appreciate and interpret humors in different cultures will undoubtedly lead to the better communication in cross-cultural exchange between Chinese and English language. With the increase of international exchange and communication‚ people tend to hunt for a common language that can be understood
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theories and clarification of change-related sensemaking‚ interpretation‚ and readiness concepts‚ the paper proposes a series of research propositions (illustrated by a conceptual model) clarifying how these concepts interact with self-regulating mechanisms. In addition‚ the feedback model exemplifies how cognitive processes triggered by new knowledge structures relate to behavioural action. Findings – The model expands upon other existing frameworks by allowing the examination of multi-level factors
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INTERNATIONAL JOURNAL OF MANAGEMENT‚ BUSINESS‚ AND ADMINISTRATION VOLUME 15‚ NUMBER 1‚ 2011 Motivating by Enriching Jobs to Make Them More Interesting and Challenging Fred C. Lunenburg Sam Houston State University ABSTRACT Job enrichment is a job-design strategy for enhancing job content by building into it more motivating potential. Expanding on the work of Frederick Herzberg‚ Richard Hackman and Greg Oldham provide an explicit framework for enriching jobs. Based on their own work and the
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Auditing: A Journal of Practice & Theory Vol. 29‚ No. 2 November 2010 pp. 115–140 American Accounting Association DOI: 10.2308/aud.2010.29.2.115 Do Abnormally High Audit Fees Impair Audit Quality? Jong-Hag Choi‚ Jeong-Bon Kim‚ and Yoonseok Zang SUMMARY: This study examines whether and how audit quality proxied by the magnitude of absolute discretionary accruals is associated with abnormal audit fees‚ that is‚ the difference between actual audit fee and the expected‚ normal level of audit
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Consuelo Guzman October 25‚ 2012 U.S. Secret Service United States of America‚ have many service within the government to protect themselves‚ the people‚ or our president. The one service I we hear about but rarely know will be the‚ secret services. We rarely know anything about them just that they make good money and put there life in danger. The following I will be information you about: education required‚ qualifications‚ training‚ and salary of a member of secret services
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Leeds metropolitan university‚ uk | Action Plan | Cross-Cultural Management | Submitted By – Ashish Arora Submitted To – Dr. Ruchi Sharma (Module Tutor)Submitted On – 16th November 2012 | | | | Analysis on Cross-Cultural Training by Organizations Article 1 – Simulation training methods to develop cultural awareness This paper aims to review stimulation methods which are available for the training to develop cultural awareness for business people. The paper reviews the methods
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