Compare and contrast normative and positive accounting approaches: Definition of PAT: Watts and Zimmerman (1986) defined Pat as a theory that seeks to explain and predicts particular phenomenon. It is concerned with explaining accounting practice. The three basic hypotheses as outlined by Watts and Zimmerman (1978) underlying PAT are: 1. Bonus plan hypothesis: The bonus plan hypothesis is that managers of firms with bonus plans are more likely to use accounting methods that increase current period
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Bibliography: 1. Martin Freedman‚ A.J. Stagliano (2004)‚ ENVIRONMENTAL REPORTING AND THE RESURRECTION OF SOCIAL ACCOUNTING‚ in Cheryl R. Lehman‚ Tony Tinker‚ Barbara Merino‚ and Marilyn Neimark (ed.) Re-Inventing Realities (Advances in Public Interest Accounting‚ Volume 10)‚ Emerald Group Publishing Limited‚ pp.131-144 2. AJRBF Asian Journal of Research in Banking and Finance Vol.2 Issue 4‚ April 2012‚ ISSN22497323 Journal
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Irene T. Merino Sept. 20‚ 2012 M.A Ed-ELT ELT 505 Materials for Developing Speaking Skills According to Bygate‚ Speaking skills maybe viewed into 2 basic aspects: 1)Motor Receptive Skills- involved mastering of sounds and sructures not necessarily in any particular context. 2) Interaction Skills-involves making decisions about what and how to say things in specific communicative situations to convey the right intentions to maintain relationships. More research on language
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R. Kulkarni. Preparation and characterization of crosslinked chitosan microspheres for the colonic delivery of 5-fluorouracil. Journal of Applied Polymer Science. Volume 125‚ Issue 3‚ pages 1736–1744‚ 5 August 2012 6) C. Mura‚ A. Nácher‚ V. Merino‚ M. Merino-Sanjuan‚ C. Carda‚ A. Ruiz‚ M. Manconi‚ G. Loy‚ A.M. Fadda‚ O. Diez-Sales. N-Succinyl-chitosan systems for 5-aminosalicylic acid colon delivery: In vivo study with TNBS-induced colitis model in rats. International Journal of Pharmaceutics. Volume
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How to Shear a Sheep in Five Steps by CAROLINE on MARCH 28‚ 2012 If you’ve ever met Emily Chamelin‚ our shearer‚ you’re probably as much in love with her as I am. Every single time I watch her shear‚ I’m astonished by her strength‚ skill‚ and conscientious respect of the animal she’s working with. I sort of can’t decide whether I want her to be my older sister‚ or whether I’d just like to be her when I grow up. Suffice it to say that‚ if I can ever become as much of a badass as Emily‚ I’ll
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PART 1 SWOT Analysis 1.1 Industry Analysis Porter’s five forces analysis is presented as below for industry analysis of Kathmandu: Industry Competition→High | * Leadership in clothing and equipment retail in Australia and New Zealand. * Competitors within this area include | Barriers of entry→Medium-High | * Relatively low level of product design differentiation * High barriers for technically credible products | Threat of substitutes→Medium-High | * A wide variety of other
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The Drinking Age Should Not Be Lowered To Eighteen There are many different reasons why people want to drink‚ such as celebrations‚ depressions‚ or finding an inspiration‚ etc.. The consumption of alcohol is increasing promptly throughout history and it becomes a culture characteristic. However‚ many binge drinking occurs in colleges that lead to many problems for society. Everyone knows that alcohol is really dangerous for the drinkers and the people around them if the drinkers do not know how to
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(Reprinted from Protest over Mandatory Flu Shots for Preschoolers‚ Associated Press‚ 2008) Retrieved from http://ic.galegroup.com.prox.miracosta.edu/ Web.16 Sept. 2012. Kluck‚ S. (2010). “Mandatory Vaccinations Deny Parents Their Rights”. In N. Merino (Ed.)‚ At Issue. Should Vaccinations be Manditory?. Detroit: Greenhaven Press. (Reprinted from Mandatory Vaccines Override Parental Rights‚ United Liberty‚ 2008‚ October 18) Retrieved from http://ic.galegroup.com.prox.miracosta.edu/ Web. 17 Sept.
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Cited: Billy Reed. "Child Beauty Pageants Should Be Eliminated." At Issue: Beauty Pageants. Ed. Noël Merino. Detroit: Greenhaven Press‚ 2010. Opposing Viewpoints Resource Center. Gale. PARISH EPISCOPAL SCHOOL. 12 Feb. 2012 .
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2014. Web. 07 Jan. 2015. Garcia‚ Charles. “Why ‘Illegal Immigrant’ is a Slur.” Cable News Network. 6 Jul. 2012. Web. 29 Dec. 2014. Griswold‚ Daniel. "Immigration‚ Legal and Illegal‚ Improves the Lives of Americans." Illegal Immigration. Ed. Noël Merino. Detroit: Greenhaven Press‚ 2012. Current Controversies. Rpt. from "As Immigrants Move In‚ Americans Move Up." Free Trade Bulletin (21 July 2009). Opposing Viewpoints in Context. Web. 6 Jan. 2015. Jones‚ Lisa. Personal Interview. 6 Jan. 2015. Krogsadt
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