J. Account. Public Policy 29 (2010) 296–306 Contents lists available at ScienceDirect J. Account. Public Policy journal homepage: www.elsevier.com/locate/jaccpubpol Does it add up? Early evidence on the data quality of XBRL filings to the SEC Roger Debreceny a‚*‚ Stephanie Farewell b‚ Maciej Piechocki c‚1‚ Carsten Felden d‚ André Gräning e a School of Accountancy‚ Shidler College of Business‚ University of Hawai‘i at Manoa‚ 2404 Maile Way‚ Honolulu‚ HI 96822‚ USA ¯ Department of
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In the example presented my two options are to take the color-blind approach or the multicultural approach. The color-blind approach focuses on the mindset that people are the same wherever they go. In other words the best way to end racism is to treat everyone the same. This approach “facilities” an easy way to deal with race but in reality I believe is only making it worse because no matter how hard we try it is impossible to ignore someone’s background. Our book established that people can adopt
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Unit Outline must be read in conjunction with: a) UC Student Guide to Policies‚ which sets out University-wide policies and procedures‚ including information on matters such as plagiarism‚ grade descriptors‚ moderation‚ feedback and deferred exams‚ and is available at (scroll to bottom of page) http://www.canberra.edu.au/student-services b) UC Guide to Student Services‚ and is available at (scroll to bottom of page) http://www.canberra.edu.au/student-services c) Any additional information specified in
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FOOD QUALITY Quality * Relates to excellent product or services that fulfills or exceeds our expectations Food Quality * Includes all attributes that influence product’s value to the consumers. This includes‚ Negative attributes (e.g.spoilage‚ contamination with filth‚ discoloration‚ off odors & flavors; Positive attributes (e.g. origin‚ color‚ flavor‚ texture and processing method used -Food Quality is a term which may refer to several things: ♣ the extent to which food contains
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Teachers play an important role in a student’s life. They serve as role models and mentors to students. The role of a teacher in students’ lives has not changed much. Monday through Friday‚ students still go to school and spend a large amount of time interacting with their teachers. Teachers today‚ as in the past‚ continue to make a significant impact on students’ lives. First‚ the role of a teacher has gone largely unchanged for at least the past 60 years. Maybe a few classroom procedure
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marrying their daughter is a significant source of income. For- instance‚ a total of forty one(41) female students in Longido District‚ primary and secondary schools have dropped out of school due to pregnancy. According to District Education Officer [DEO] for Longido District Council‚ Supeet Mseyu‚ the statistics are for 2007 up to 2009 period where 36 of the drop-out were secondary school students. Makanya
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WHAT IS SAP? The Student Ambassador Program of the PDC selects a cohort of 25 students enrolled in post-‐ secondary education from across NB and a select few from PEI and NS. Successful candidates will help build entrepreneurial campuses across Atlantic Canada. These students will also experience a
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Multnomah University: “To educate‚ equip‚ and enrich Christian students through accessible undergraduate and graduate education to become biblically competent‚ academically proficient‚ spiritually formed‚ and culturally engaged servant leaders‚ shaped to be a transforming force for their church‚ community‚ and world.” The Mission of the Arts and Sciences Division: The mission of the Arts and Sciences Division is to expose students to general liberal arts studies that provide a foundation for
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Date: 9/19/2012 Re: QUALITY MANAGEMENT - Cost-Quality Relationship There are three types of costs when quality considerations are made: Appraisal Costs‚ Prevention Costs‚ and Failure Costs. These costs are affiliated with the efforts of process improvement and are also known as quality costs or cost of quality. Appraisal costs are associated with measuring‚ evaluating or auditing products and services to satisfy quality and performance requirements set by the
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Cost of Quality (COQ) "The cost of quality." It’s a term that’s widely used – and widely misunderstood. The "cost of quality" isn’t the price of creating a quality product or service. It’s the cost of NOT creating a quality product or service. Every time work is redone‚ the cost of quality increases. Obvious examples include: The reworking of a manufactured item. The retesting of an assembly. The rebuilding of a tool. The correction of a bank statement. The reworking of a service‚ such as
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