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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As Willert & Willert suggest‚ ‘positive behaviour supports developed through the implementation of simple reinforcement strategies…can have a significant influence on the social climate of an entire school.’ (As cited in Zirpoli‚ 2012‚ p. 257). With this in mind‚ this paper aims to analyse and compare the School’s management‚ welfare‚ and discipline policies with positive behaviour support models‚ specifically Mayer’s (1999) constructive discipline approach. The School reflects the view that the
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The definition for happiness is the mental or emotional state of well-being characterized by positive or pleasant emotions ranging from gratification to intense joy. Though this is a reasonable explanation‚ happiness can mean many different things to other people‚ for it is a concept that can vary significantly according to context or conditions. It is because of this variety of interpretation that psychologists emerged and tried to determine these distinctive concepts of happiness‚ in order to help
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The movie “Girl Positive” is about‚ Rachel‚ a teenage girl Rachel in high school that has come in contact with the disease HIV. The movie shows how people in her high school view the disease. They also stereotype it‚ saying only gay people can get. They are quickly proven wrong though. A recent report put up on the school website shows that the star athlete that graduated before them was doing heroin. He had just died in a car accident and they found it in his system and in his car. Everybody was
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consist of grandparents‚ extended family‚ ext. Be that as it may for the purposes of the research the focus is on the concepts of positive co-parenting relationships in an effort to detour juvenile delinquency. Parenting has been researched in many different facets. However‚ co-parenting in combination with juvenile delinquency is an area that requires further research. Positive co-parenting is linked to suppressing rates of
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Evaluate the idea that the k-12 schools should play an active role in promoting positive social change. Children are the future of any nation or country. They are the hope for the sun to rise tomorrow; but for the sun to herald tomorrow‚ today must be made effective. Hence‚ grooming and development of children plays an integral role‚ a role to be fulfilled mostly by schools. The world of today is changing very fast and to keep up with it‚ every society needs to adapt change. The question‚ however
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The type of Positive News Message this article is using is the goodwill Message. I know that this is the type of message that is being used‚ because a direct Claim message is when you write a straightforward claim to identify or correct an error to a business. An adjustment message is when you receive a claim and you decide to respond in a positive manner. Omitting these two types of messages leaves us with the goodwill message. The article is an article that is presenting good news and‚ showing
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Positive child discipline would remedy many of the problems that mothers and fathers have with their children‚ if only they would give it a chance. And for that to happen‚ they must confess that what they are doing isn’t efficient anymore. Then they’ll be able to try something new. We’ll discuss this and much more‚ if you would care to join us. It seems that most parents go to too much to one side or the other‚ with regards to discipline for their young children. Some people are extremely‚ quite
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Linda Brandes Position Essay Final Draft Eng 105 section 26 10/10/2012 The Advantages of Positive Parenting Parenting can easily be considered one of the most difficult jobs on Earth. Kids are not like puppies where you can get one and take care of it while it’s small and cute. Then‚ when it no longer entertains you‚ it can be given away to someone else to care for. Kids are a lifelong responsibility. Once they are born‚ they will always be there: when they are fun‚ when they are messy and
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During this Experiencia Laboral I have had a big number of positive experiences‚ therefore‚ it is hard for me to pick only one of them. Nevertheless‚ the one following summarises most of the my positive experiences. “Today Pablo (the teacher) told the students as a joke that we would not keep attending to the school so they had to say goodbye to us. It surprises me that all the students (from 4th and 5th grade) started shouting out that they want us to stay with them because we were been the best
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