3101AFE TUTORIAL 1 – Semester 1 2014 Deegan Topic 1 Introduction to financial accounting theory 1.1 What is the difference between a positive theory of accounting and a normative theory of accounting? 1.6 The IASB and the FASB are currently developing a revised conceptual framework of financial reporting. If you have been asked to review the framework—which is an example of a normative theory of accounting—why would it be important for you to pay particular attention to how the objective
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Democracy is a frequently used word but its meaning is rarely fully understood. A democratic political system is one in which the ultimate political authority is vested in the people. The word democracy comes from the Greek words "demos" which means the people and "kratos" which means authority. Democracy first flourished in the ancient polis of Athens‚ where huge gatherings were held in order to vote on certain issues. Liberalism is a political view that seeks to change the political‚ economic
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References: Franciscono‚ M. (1971). Walter Gropius and the creation of the Bauhaus in Weimar: The ideals and artistic theories of its founding years. University of Illinois Press. 1-19. Gropius‚ W. (1965). The new architecture and the Bauhaus (Vol. 21). The MIT Press. 12-44. Kaplan‚ W. (2004). The arts & crafts movement in Europe & America: Design for the Modern World. Thames
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Cultivation Theory: Reality Versus Fiction Cultivation theory is a social theory‚ which examines the long-term effects of television on American audiences of all ages. Developed by George Gerbner and Larry Gross of the University of Pennsylvania was the Cultural Indicator project‚ which was used to identify and track the ’cultivated ’ effects of television on viewers. At a very basic level‚ cultivation theory focuses on the role of the media in shaping how people perceive their
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formative period in the 1950’s called ethnoscience; (2) the middle period during the 1960’s and 1970’s‚ commonly identified with the study of folk models; and (3) the most recent period beginning in the 1980’s with the growth of schema theory and the development of consensus theory. Cognitive anthropology is closely aligned with psychology‚ because both explore the nature of cognitive processes (D’Andrade 1995:1). It has also adopted theoretical elements and methodological techniques from structuralism and
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The Management Theory Jungle Author(s): Harold Koontz Source: The Journal of the Academy of Management‚ Vol. 4‚ No. 3 (Dec.‚ 1961)‚ pp. 174-188 Published by: Academy of Management Stable URL: http://www.jstor.org/stable/254541 . Accessed: 13/01/2014 14:42 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use‚ available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars‚ researchers‚ and
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is connected one way with technology through social media‚ education‚ health‚ and various others. Technology has changed the path of this world’s future‚ and is continuously changing with the blink of an eye. In Thomas Friedman’s essay‚ “The Dell Theory of Conflict Prevention” he discusses how technology has made the world flat‚ and how technology is a focal supply chain. In Michael Pollan’s article‚ “The Animals: Practicing Complexity” he illustrates the different technological aspects that are
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Chapter One: Basic Concepts through cultural diffusion‚ the limitation of spatial interaction‚ and space-time compression? Whilst reading “Globalization in a Bottle” and “The Tipping Point-- Three Rules of Epidemics” three key concepts of “Chapter One: Basic Concepts” become inherently apparent: cultural diffusion‚ the limitation of spatial interaction‚ and space-time compression. The two articles clearly depict these three theories‚ through their choice use of real world examples. In each of
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engineering. Recent research shows that high levels of female employment and family-friendly policies reduce gender equality in the workforce and produce the glass ceiling. Preference theory is the only theory that can explain these new trends‚ the continuing pay gap and occupational segregation. Preference theory implies that there are at least three types of career rather than one. However‚ the differences between men and women’s career goals are smaller than sometimes thought. ABSTRACT
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Constructivist theory Formalization of the theory of constructivism is generally attributed to Jean Piaget‚ who articulated mechanisms by which knowledge is internalized by learners. He suggested that through processes of accommodation and assimilation‚ individuals construct new knowledge from their experiences. When individuals assimilate‚ they incorporate the new experience into an already existing framework without changing that framework. This may occur when individuals’ experiences are aligned
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