• Case 1-3 Politicalization of Accounting Standards Some accountants have said that politicalization in the development and acceptance of generally accepted accounting principles (i.e.‚ standard setting) is taking place. Some use the term politicalization in a narrow sense to mean the infl uence by governmental agencies‚ particularly the SEC‚ on the development of generally accepted accounting principles. Others use it more broadly to mean the compromising that takes place in bodies responsible
Premium Financial Accounting Standards Board Great Depression
much more complex profession. Advance Practice Nurse (APN) has taken the meaning‚ the duty and the responsibilities of a regular nurse into the next level. APNs are primary healthcare providers who are educated at Masters or Post-Masters level.
Premium Nursing Patient Nurse
ideologies and models are reflected in your own professional practiceI am a Teacher and Mentor in Music Technology and I work within the Further Education sector. I teach theory and practical with the emphasis on experimentalism. I am honoured to work with a diverse group of learners from a variety of different backgrounds. It is important for me as a teacher to embrace the individualism of my learners and my peers and utilize them in a professional manner. As I come to the end of studying on the
Premium Education Psychology Scientific method
Being Professional Kaplan University Professor Ware CS 204-06 7/15/2014 Being professional can mean many different things. It can mean looking professional with the way you dress or how your hair is styled. It can also mean having great interpersonal and communication skills. Another thing that can make someone seem professional is having exquisite posture. All of these things make people seem more presentable and approachable which makes them also seem professional. So‚ what makes a
Premium Trousers Psychology Communication
abilities to meet a variety of different standards. Also‚ another main focus in teaching and meeting specific standards is professional development and the steps they take in evaluating teachers on their job. In the first main standard that is being focused on is standard #9: Professional Learning and Ethical Practice. “In this standard it describes how the teacher engages in ongoing professional learning and uses evidence to continually evaluate his/her practice‚ particularly the effects of his/her
Premium Education High school Teacher
Common Induction Standards (Adult Social Care) Manager’s Guide This workbook has been updated and reviewed with funding from Skills for Care Berkshire‚ led by Berkshire Care Association in partnership with representatives from: Reading Borough Council‚ Royal Borough of Windsor and Maidenhead‚ Wokingham Borough Council‚ Bracknell Forest Council‚ West Berkshire Council and Bracknell & Wokingham College September 2009 TABLE OF CONTENTS Introduction Standard 1 – Understanding The Principles of
Premium Risk Risk assessment Risk management
Maintaining Ethical Standards BSHS 335 February 2014 Maintaining Ethical Standards The Case of Ludwig In the case of Ludwig‚ he is a counselor has training and education in individual counseling. Ella came to him for individual counseling and after several sessions the counselor Ludwig‚ realized that a lot of her problems and difficulties had to do with her entire family system. One of Ella’s problems is having been abandoned by her parents. The counselor realizes that it would be in her best interest
Premium Ethics Morality Philosophy
The research article that is selected for this synopsis is on professional development. This is a very interested research project because it takes a look at the teachers themselves instead of the students. Almost always‚ the students are blamed for not spending enough time on their studies or on their schoolwork. This study takes a look at the how knowledgeable the teacher is and if that effects how the students learn. A student can only learn as much as the teacher wants them to. If a teacher is
Premium Education Teacher
ATPB 313 / ACTB 423 Accounting Theory & Practice TOPIC 5: ACCOUNTING STANDARD SETTING Chapter 7 SHD Learning Outcomes At the At the end of this lecture‚ students should be able to explain: ✓ The three theories proposed to understand the process of regulation – public interest‚ regulatory capture and private-interest theory ✓ a comparison of the free market and regulatory approaches to standard setting ✓ International standard setting ✓ Standard setting in Malaysia Introduction
Premium International Financial Reporting Standards Accountant Financial statements
elements of a human act are three: knowledge‚ freedom‚ actual choice. (1) Knowledge: A person is not responsible for an act done in ignorance‚ unless the ignorance is the person’s own fault‚ and is therefore willed (vincible ignorance)‚ in which case he has knowledge that he is in ignorance and ought to dispel it. Thus‚ in one way or another‚ knowledge is necessary for responsible human activity. (2) Freedom: A person is not responsible for an act over which he has no control‚ unless
Premium Morality Ethics