accounting practice * focused on the existing ‘viewpoint’ of accounting Descriptive pragmatic approach: * based on observed behaviour of accountants * theory developed from how accountants act in certain situations * tested by observing whether accountants do act in the way the theory suggests * is an inductive approach Psychological pragmatic approach: * theory depends on observations of the reactions of users to the accountants’ outputs a
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LASA Case Study Holly Forester- Miller’s ethical decision making model was chosen because it goes step by step in looking at the ethical dilemma/ issue that has occurred. It begins with stating what the ethical dilemma(s) are and what the concerns are. Second the ethical code for counselors are then addressed as to which codes may have been broken. The nature and dimensions of the dilemma make sure that the issue has been evaluated in all of it dimensions. Once the counselor has the information
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produce their own pesticides‚ thereby eliminating or reducing the need to spray. So-called "Bt corn‚" for example‚ contains a gene resistant to the harmful mycotoxin fungus and herbicide producers‚ Monsanto have created a strain of soybeans genetically modified to be unaffected by their product Roundup. The soybean farmer therefore can avoid targeting specific weeds and require just one
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Organizational Trends‚ Ethical Decision Making‚ and Impacts of Technology Organizations of the twenty-first century are proving that in order to stay competitive they must reorganize the old hierarchical structure and transform into separate company hybrids. The old hierarchical control is somewhat still in tact but decision making and technology now influence the ways organizations are headed. Several organizational trends are continuing to affect organizations of the twenty-first century. For
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Genetically modified foods have recently been in the new headlines for both their positive attributes and the negatives of genetic modification‚ this essay will look at the effects Genetically Modified foods have on the economy‚ environment and you. Genetically modified (GM) foods refer to crop plants which have been created for human or animal consumption‚ these foods have had their genetic material modified in a way that would not occur naturally within the food. Desired traits such as increased
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"God will know what ethical decisions we will make". Discuss. Although as humans we behave as if we are free‚ it is possible that our actions are determined by an external force beyond our control. Although it appears that every event has a cause‚ some believe that only God knows what we will do and when. There are three main approaches we should consider when answering this question; Hard Determinism‚ Libertarianism and Soft Determinism. Hard Determinism is the theory that everything
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7. An investor is evaluating the use of the bottom-up approach and the top-down approach to fundamental analysis. The investor wants to use the approach that will best enable them to structure a diversified share portfolio that will achieve specified income returns and capital gains. Which approach do you recommend the investor adopt? We can use bottom-up approach to make a comparison of the performance indicators with other similar firms in the same industry and thus mixes a wide variety of investments
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Genetically Modified Foods The fact of the matter remains‚ there is potential for an amazing breakthrough in modifying the genetic components of our foods. If such a breakthrough were to come about‚ it could lead to a promising future of provisions for people who may not currently receive the benefits of a direct agricultural provider. There are current efforts to achieve insect‚ herbicide‚ and disease resistant crops of which could grow faster and in less fertile regions. In addition‚ these
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enhancement and drought and stress tolerance. GM plants are being developed by both private companies and public research institutions such as CIMMYT‚ the International Maize and Wheat Improvement Centre.[59] Other examples include a genetically modified cassava with lower cyanogen glucosides and enhanced with protein and other nutrients‚[60] while golden rice‚ developed by the International Rice Research Institute (IRRI)‚ has been discussed as a possible cure for Vitamin A deficiency.[61] An international
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“Being ethical is doing what the law requires.” “Ethics consists of the standards of behavior our society accepts.” These replies might be typical of your own. The meaning of “ethics” is hard to pin down and views of many rest on shaky ground. Many people tend to equate ethics with their feelings. But being ethical is clearly not a matter of followings one’s feelings. A person following his or her feelings may not do what is right. In fact‚ feelings frequently deviate from what is ethical.
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