ACCOUNTING CHANGES © Written by Professor Gregory M. Burbage‚ MBA‚ CPA‚ CMA‚ CFM changes.doc Please observe all copyright laws A "Change in an accounting principle" is changing from one generally accepted accounting principle to another generally accepted accounting principle‚ or changing the method of application of a particular principle. A change should only be made when the new principle is preferable over the former. When the FASB issues a new pronouncement that expresses preference for a
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JIT‚ Kanban‚ Kaizen Contents • Just In Time (JIT) • Kaizen • Kanban 2 Contents • Just In Time (JIT) • Kaizen • Kanban 3 What is JIT • A philosophy of manufacturing based on Waste Identification and Planned Elimination to achieve continuous improvement in productivity. • It’s a philosophy not a technique Emergence of JIT • Evolved in Japan after world war II‚ as a result of their diminishing market share in the auto industry. • First developed & perfected within
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Systems Approach to Training Basic concept 1. I am recommending that we put in place a tried & tested model called Systems Approach to Training (SAT) or Instructional System Design (ISD). Although there are many different approaches defined‚ the Systems Approach to Training has been the most successful‚ and is widely adopted by many commercial companies‚ public institutions and social enterprises in Australia‚ US‚ Japan‚ Singapore and Taiwan. It is a system highly recommended after consultation
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Behavioral Approach One approach in psychotherapy is the behavioral approach. The behavioral approach is one that focuses on methods intended for reinforcing wanted and eliminating unwanted behaviors. The behavioral approach is one that looks at the behavior rather than the underlying issue. Behavior therapy breaks down into two parts‚ a smaller defined idea of behavior therapy and behavior changes. Behavior therapy generally treats issues with Pavlovian or respondent conditioning‚
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To plan a holistic approach to assessment the assessor could discuss with the learner their job role and within their job role what they carry out and what assessment units would be covered at the same time. For example‚ a learner may identify that an aspect of health and safety and an aspect on recording procedures from different units that can be assessed at the same time within one assessment period. In order for this to be successful this should be planned for and the assessor should know what
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not changing the way things were done then. Below‚ I will outlay in detail how the various phases of the Systems development Life Cycle (SDLC) were utilized to bring forth a final product. Prudential Realty: A Systems Development Life Cycle Approach to Modernization Initiation In a discussion shared over a beer one night after a soccer match‚ a friend of mine named Rodger‚ who held the position of Business Manager for the Prudential Real Estate office in Martinsville‚ NJ‚ was bemoaning the
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Teen pregnancy has become such an issue facing America that President Clinton has addressed the issue. Statistics show that every two minutes a teenager gives birth in the United States (Guernsey 6). This means that at least three thousand teenage girls become pregnant every day and almost one millione teenagers become pregnant every year (www.teenpregnancy.org). Four in ten teenage girls become pregnant at least once before they reach the age of twenty. Because of this high number‚ the United States
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Weakness of rational choice approach when viewed from the lens of interpretive approach. Rinchen Dawa( 2013104522) Rational choice approach can be well understood from the book (The Logic of Collective Action‚ 1965) written by Olson where he argues that “rational‚ self-interested individuals will not act to achieve their common of group interests” (1965:2). Rational individuals will not act to achieve a common goal because he knows that his efforts will not have an effect on the situation
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psychological) traits approach to explaining entrepreneurship. What makes an entrepreneur‚ an entrepreneur? Could it be the environment they grew up in or simply‚ the personality that they were born with or developed as they grow? This essay would present on the traits one should have to perform in this career and how these personalities would benefit them as a businessperson. Apart from that‚ it would discuss the different approaches and analyze it against the trait approach. The essay would start
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Cognitive-Behavioral Therapy (CBT) is one of the effective‚ and empirical proven therapies in counselling‚ mentoring‚ and coaching (Connor‚ & Pokora‚ 2017‚ p.111-112; Dobson‚ & Dozois‚ 2001‚ p.10-11). CBT approach states that individual’s attitudes‚ feelings‚ and thoughts are connected and influence each other. Individuals’ defeating‚ self-limited thoughts‚ and interpretations of specific event or the world around them‚ produce grief and have a negative influence on their doings (McLeod‚ 2013‚ p
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