Authority/Power/Politics Authority What is Authority The word authority derives from the Latin word auctoritas meaning invention‚ advice‚ opinion‚ influence or commands which originate from an auctor‚ indicating that authority originates from a master‚ leader or author. Essentially authority is imposed by superiors upon inferiors either by force of arms (structural authority) or by force of argument (sapiential authority). Usually authority has components of both compulsion and persuasion
Premium Authority Max Weber Charismatic authority
Accounting for Income Tax The standard prescribes the accounting treatment for income taxes is AASB 112 AASB 112 is based on a balance sheet approach to account for income taxes and it covers: • the accounting treatment of current and deferred tax expenses; • recognition and measurement of current tax assets and liabilities; • recognition and measurement of deferred tax assets and liabilities; • the accounting treatment of the tax consequences of various transactions and events‚ including
Premium Balance sheet Taxation Tax
their income statement and is a measure of the firm’s income over a given period of time. The cash flow of a firm shows how a firm has used the cash it earned during a set of time. There are two reasons that the income statement does not show the amount of cash earned. One‚ there are non-cash entries on the income statement and second‚ there are certain uses such as a purchase of a building that are not reported on the income statement. The statement of cash flows utilizes the information from the
Premium Stock Stock market Cash flow
Special Operations Forces (SOF) and interagency activities go hand-to-hand in today’s operational environment. Understanding SOF authorities allow operators to articulate their operations with interagency partners. A military leader once described to me that understanding authorities meant you understood the "rules of the game.” The article‚ “Demystifying the Title 10-Title 50 Debate‚” highlights the confusion over the “rules of the game.” As future Special Forces Warrant Officers (SFWO)‚ the
Premium Management Leadership Soldier
SOC 1301-01 Ideal Types of Authorities According to Max Weber‚ there are three kinds of authority: the legal rational authority‚ the charismatic authority and the traditional authority. President Nixon‚ Adolf Hitler and Moroccan Monarch Hassan II were all great leaders. However‚ the source of their powerful domination and their political leadership differ from one to another. In fact‚ considering a “Weberian” classification‚ we will consider Nixon as a legal rational leader‚ Hitler as a charismatic
Premium Charismatic authority Adolf Hitler Max Weber
reported dividend income of $ 4‚000 ($ 4 per share 1‚000 shares) and took a 70% dividends received deduction. 1) Have Coyote Corporation and Fox Corporation reported these transactions properly? Please explain. No they have not recorded them properly‚ according to Rev. Ruling 82-11‚ Coyote Corp. actually includes the dividend income for federal tax purposes because they are contractually entitled to receive the dividend on the date of record. Fox does not include the dividend income on their federal
Premium Income tax in the United States Stock market Taxation in the United States
CHAPTER 9 PROFIT PLANNING AND BUDGETING Questions‚ Exercises‚ Problems‚ and Cases: Answers and Solutions 9.1 See text or glossary at the end of the book. 9.2 A cost center is a responsibility center in which management is responsible only for costs. In a profit center‚ management is responsible for both costs and revenues. 9.3 An investment center is a responsibility center in which management is responsible for managing costs‚ revenues‚ and assets. A profit center is not responsible
Premium Variable cost Budget Costs
CHapter 16 THE BEHAVIOR OF COSTS Changes from the Twelfth Edition All changes to Chapter 16 were minor. Approach We have retained our approach of putting all C-V-P topics in a single chapter because many schools’ marketing and management accounting core courses start simultaneously‚ and marketing likes to have break-even analysis covered early in the management accounting course. Also‚ if there are students in the course with work experience or‚ in the case of MBA courses‚ with some
Premium Costs Variable cost Management accounting
Power Vs Authority: Week 3 1 Power Vs Authority Omar Shafi Westwood College Power Vs Authority: Week 3 2 "Authority and power are two different things: power is the force by means of which you can oblige others to obey you. Authority is the right to direct and command‚ to be listened to or obeyed by others. Authority requests power. Power without authority is tyranny." - JACQUES MARITAIN‚ "The Democratic Charter‚" Man and the State. There are
Premium Police
Cost‚ Volume‚ and Profit Cost-Volume-Profit (CVP) analysis is a managerial accounting tool that expresses the simplified relationship between cost‚ volume‚ and profit (or loss). CVP analysis is based on several factors and assumptions and uses a formula to express the relationship by equation or graphically and can be used with great effect by managers who understand the limitations of the analysis. Cost-Volume-Profit (CVP) analysis is a managerial accounting tool that expresses the simplified
Premium Variable cost Costs Management accounting