3101AFE TUTORIAL 2 - Semester 2 2013 Deegan Topics 2 and 3: The financial reporting environment and Regulation of financial accounting 2.1 What expectations do accounting standard-setters have about the accounting knowledge of financial statement readers? Accounting standard-setters have an expectation that the readers of general purpose financial reports have a ‘reasonable knowledge’ of accounting. Specifically‚ the IASB Framework states that ‘users are expected to have
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indicates there is a pressing issue that needs to be addressed — take “medicare reform‚” “lobbying reform‚” “social security reform.” The noun that’s attached to reform — “immigration” — points to where the problem lies. Whatever noun is attached to “reform” becomes the locus of the problem and constrains what counts as a solution. To illustrate‚ take “lobbying reform.” In the wake of the Jack Abramoff scandal‚ “lobbying reform” was all the talk in the
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transparency and reliability. From the inception of the Act‚ banks were uncomfortable with the amount of restrictions it placed on them and as such they were numerous attempts by banks to repel the act through the mechanism of lobbying. Throughout the 1970s and 1980s these lobbying attempts intensified. In the mid 1980s congressional debates were underway to repel the act. The congressional research service produced a document outlining the pros and cons of maintaining the Glass Stegall Act. One advantage
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responsibly. An interest group can lobby members of congress to act in the interest of the group. For example‚ “if the senate passes a bill opposed by the group‚ the groups lobbying efforts can shift to the House of Representatives. If the house passes the bill‚ the group can try to influence the new law’s application by lobbying the executive agency that is responsible for implementing the law. The group might even directly challenge the law in court or by filing a brief as a friend of the court.”(Sidlow
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Consequently‚ our organization‚ which usually goes under the initials NAPMMA‚ has the following aims‚ goals‚ and objectives. Firstly‚ we endeavor to aid or assist our members in reaching their business objectives. Second‚ NAPMMA communicates (“lobbying” in slang terms) with local‚ state‚ and national governmental agencies and leaders on issues of importance to our members. And lastly‚ we educate the motorsports public‚ that being current motorsports vehicle owners‚ and prospective owners of said
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Mountaintop Removal Threatens the Appalachians The Appalachian Mountains are home to one of the most diverse ecosystems in the temperate region of the world. More than ten thousand species of animals ranging from salamanders to black bears inhabit the mountains‚ and more than a hundred species of plants blanket the mountainsides and valleys. This Appalachian ecosystem is in danger; a procedure called mountaintop removal threatens to reduce these colossal mountains to rubble in mere seconds. The
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also come from Democratic ranks‚ such as women’s-rights groups and labor unions. The medical organization has spent nearly $22 million on lobbying since 1999‚ when online lobbying filings started. They’re joined on the issue by a deep-pocketed coalition of malpractice insurers‚ hospitals and dentists. The attorneys group has spent almost $18 million on lobbying since 1999. ‘Money talks‚’ said Brian Kabateck‚ addressing the lawyers’ waning influence in the Capitol. Dustin Corcoran‚ chief executive
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geared toward older citizens‚ establishing Medicare and Medicaid‚ raising the cost-of-living increases (COLAs) for Social Security benefits and stricter guidelines for lending to the elderly‚ for example (Ragone). It ’s also the leader in grassroots lobbying‚ for the reason that it regularly rallies its membership to keep in touch their elected officials on various issues. The steadily increasing percentage of elderly in the U.S’s population had brought a membership of nearly 35 million along with the
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politics is extremely prominent. So prominent that some organizations can be recognized in other nations purely from publicity. Gun control is one of the most fierce‚ partisan discussion our Country has. Combine this with the publicity of certain lobbying groups‚ gun control is an issue front and center. After recent shootings or attempts to pass gun control laws both groups make their voices heard. On one hand you have the National Rifle Association. This group was organized in 1871 and has been
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the approaches to contain this dispute. Key Issues To Be Discussed The key ethical issues of argument related to Big Pharma are the questionable marketing practices exercised by the pharmaceutical industry‚ product safety‚ science for sale and lobbying efforts. These critical issues have been emotive and multi-dimensional.
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