COURSE CODE : BKAF3083 COURSE : ACCOUNTING THEORY AND PRACTICE PRE-REQUISITE : BKAF3073 FINANCIAL ACCOUNTING AND REPORTING IV 1.0 SYNOPSIS This course is an advanced level course focusing on financial accounting theory; and as such‚ it differs from other accounting courses learnt previously. It is designed to further enhance students’ understanding of the concepts and issues in accounting theory and practices. This course involves the study
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The theory of justice is a work of political philosophy and ethics by John Rawls. According to Gomez‚ philosopher John Rawls who lived between 1921- 2002‚ argued the notion of social justice as fairness in his book "A Theory of Justice." He used foundations of utilitarian and Kantian philosophy to create a possible technique to estimate the ethics of social and political institutions. The principles of justice theories was Rawls ’s theory and it is dependent on two important and central principles
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group of individuals or society. Deontological theories: Deontological theories are the category of normative ethical theories. It is a form of moral philosophy centered on the principles of eighteenth century philosopher Immanuel Kant. Its name comes from the Greek words Deon and logos‚ meaning the study of duty. Deon means duty. Actions are morally right are those in accordance with certain rules‚ duties‚ rights and maxims. Deontological theories hold that an action’s tightness or wrongness depends
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Theory of Scaffolding Literature around Scaffolding: There have been several discussions around scaffolding‚ in an attempt to define what it means for education. At the early stages of the theory of scaffolding‚ Wood‚ Bruner‚ and Ross (1976) explain the importance of the interactive‚ instructional relationship that tutors/teachershave in a learner’s development‚ supporting that the attendance of others is significant for scaffolding skills acquisition and problem solving. They also emphasize
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commit throughout the film‚ by observing the appalling poverty each character is faced with. A similar problem can be studied in America’s own inner cities. The reason for the rise of drug empires is directly linked to poverty. Proponents of this theory argue that those faced with the decision to starve or watch their families suffer‚ or sell drugs‚ steal and commit other crimes to avoid such consequences associated with extreme poverty‚ will likely do what is necessary for survival. It can be argued
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"Declaratory theory is propounded on the belief that judges’ decisions never make law‚ rather they only constitute evidence of what the law is. However‚ this view is no longer accepted. There are three reasons for the persistence of the declaratory theory. In the first place‚ it appealed in the separation of powers. Secondly‚ it concealed the fact that judge-made law is retrospective in its effect and finally‚ when the judges confronted with a new‚ unusual‚ or different point‚ they tend to present
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(1994) defined attachment as “an affectionate bond between two individuals that endures through space and time and serves to join them emotionally”. The attachment theory suggests that there is a biological importance for infants to form attachments: it is imperative to their survival‚ especially at a young age. Similarly‚ this theory relates to the quality of the attachment formed in early childhood but also to the language‚ cognitive and moral development. Bowlby (1969) argued that humans have
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Individual Theories CJS240 Feburary 13‚ 2011 Individual Theories Throughout the years juvenile delinquency has been amongst us since the turn of man. Whether good or bad many kids have issues with doing the right thing‚ many are addicted to committing crimes or the thrill of not getting caught when they commit crimes. Then we have the few kids that had to deal with the same life situations as the children who commit crimes and they do not see or feel the need to act out about how or what cards
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perspectives of a functionalist and a conflict theorist‚ the two major theories of Sociology. Sociology: The Essentials defines both of these perspectives. Functionalists “view society in terms of how it contributes to the stability of the whole.” Conflict theorists “emphasize the role of coercion and power‚ a person or group’s ability to exercise influence and control over others‚ in producing social order” (16-18). These two theories have very different perspectives on social issues. For example‚
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suggested reading. The Gestalt Concept of Self We all talk about ourselves in the first person - ’I did this ’‚ ’my book ’‚ ’I felt happy ’ etc.‚ but what do we mean when we use the words ’I ’ or ’me ’‚ what is this thing we call self? In gestalt theory we view individuals as existing ’in relation ’ - in relation to other people‚ in relation to animals‚ in relation to our environment etc. Our ’self ’ is created by interaction with our environment‚ without interaction we have no sense of self. As
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