3101AFE ACCOUNTING THEORY AND PRACTICE TUTORIAL 1 - Semester 2 2014 Deegan Topic 1: Introduction to financial accounting theory QUESTION 1 - Question 1.8: What is the difference between developing a theory by induction and developing a theory by deduction? As explained in this chapter‚ theory that is developed through induction is developed as a result of undertaking a series of observations of particular events‚ and on the basis of these observations‚ a theory is developed. Early
Premium International Financial Reporting Standards International Accounting Standards Board Financial statements
Mr. X‚ 57‚ is the director/business manager of the organization that was chosen for the present study. Out of his total work experience of 27 years‚ he has spent 11 years in this organization. Mr. X’s scores on the three dimensions of the Meyer & Allen Organizational Commitment Scale (1993) are discussed below: On the first dimension of affective or desire-based commitment‚ Mr. X has a mean score of 4.84‚ which is high‚ thus‚ indicative of his having a strong emotional attachment with his organization
Premium Employment Organizational commitment
and normative commitment constructs merit close scrutiny. This paper will outline some of the key measurement problems and challenges associated with this model‚ and present recommendations for future research. First‚ I discuss the degree to which the three Meyer and Allen scales‚ the ACS‚ the CCS‚ and the NCS‚ tap their associated affective commitment‚ continuance commitment‚ and normative commitment constructs. Next‚ I discuss some measurement issues that pertain specifically to normative commitment
Premium Organizational commitment Organizational studies
Jamaica may avoid environmental managements when making decision for finance. There is the difference between positive and normative economics. Positive economics concentrate on the real-world data and scientific analysis extracted from studies and researches through direct experience and observations to determine what the economics should look like‚ whereas normative economics focus on value judgments to achieve its goal. It opens for expressing
Premium Economics
advocate that moral concepts may have truth values‚ because moral concepts describe or refer to normative entities or facts that exist independently of those concepts themselves (Korsgaard 2009:302). Metaethical constructivists would argue against the view that all that moral concepts are for‚ is to describe the reality. Constructivism may be understood as the alternative view that the function of a normative concept is to refer schematically to the solution to a practical problem. A constructivist account
Premium Morality Realism
influence‚ and relate to one another. Most times conformity‚ adjusting our behavior or thinking to coincide with a group standard is why we tend to behave differently than normal. There are a couple types of influences that reflect such behavior. Normative social influence is influence resulting from a person’s desire to gain approval or avoid disapproval. This happens because we as humans are sensitive to the understood rules for accepted and expected behavior—known as norms. I personally feel that
Premium Psychology Social psychology Human behavior
MMPI-2 Archer (1989) reviewed the new normative data on the MMPI-2‚ which 1‚138 male responders and 1‚462 female responders made up the normative sample. In addition‚ the responders reported from various regions of the United States and were ages 18 to 84. The norms matched up with the 1980 U.S. Bureau of the Census on ethnic diversity. In connection to education level‚ the normative sample reported more responders with higher education levels‚ 50% males and 42% females‚ than the Census‚ 20% males
Premium Psychology Statistical significance Education
similar in some ways and different in some ways. Therefore‚ I will explain them both briefly. Now deontological ethics is one of those kinds of normative theories regarding which choices are morally required‚ forbidden‚ or permitted. In terms this is what helps us make our choices for what we ought to do or not do. Now consequentialist ethics is the view of normative properties that depends only on consequences. This approach is also known as consequentialism which is also the moral rightness of an act
Premium Ethics Morality Philosophy
I. An orientation to lifespan development A. LIFESPAN DEVELOPMENT is the field of study that examines patterns of growth‚ change‚ and stability in behavior that occur throughout the entire lifespan. 1. Developmental psychologists test their assumptions about the nature and course of human development by applying scientific methods. 2. Lifespan development focuses on human development. a. universal principles of development
Premium Developmental psychology Erikson's stages of psychosocial development
macroeconomics issue. 2. Explain why each of the following is either a positive or normative economic statement. i. A 40-cent-per-pack tax on cigarettes will reduce teenage smoking by 10 percent. This is a positive economics statement. ii. The federal government should spend more on diabetes research. This is a normative economic statement. iii. Rising paper prices will increase book prices. This is a normative economic statement. iv. The price of bagels at Bruegger’s is too high. This is a
Premium Economics