however‚ came increasing complexity. Problems in U.S. business structures became apparent and new ideas began to appear. Studies of employee motivation raised questions about the traditional model. The??one best way??to do a job gradually disappeared as the dominant logic. It was replaced by concerns that traditional
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Chapter 1 Managerial accountingis the process of identifying‚ measuring‚ analyzing‚ interpreting‚ and communicating information in pursuit of an organizations goals. Managerial accounting is an integral part of the management process‚ and managerial accountants are important strategic partners in an organizations management team. Four fundamental management processes that help organizations attain their goals Decision making‚ Planning(developing a detailed financial and operational description of
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Accounting Ethics Accounting Ethics‚ Second Edition. Ronald Duska‚ Brenda Shay Duska‚ and Julie Ragatz © 2011 John Wiley & Sons‚ Ltd. Published 2011 by John Wiley & Sons‚ Ltd. ISBN: 978-1-405-19613-0 Foundations of Business Ethics Series editors: W. Michael Hoffman and Robert E. Frederick Written by an assembly of the most distinguished figures in business ethics‚ the Foundations of Business Ethics series aims to explain and assess the fundamental issues that motivate interest in each of
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Case 3-6 Accounting Standards A. Given the income statement effects of LIFO versus FIFO‚ how will the balance sheet inventory amounts differ between General Motors and Ford versus Honda and Daimler-Benz? In other words‚ will inventory be reported amounts representing recent costs or older historical costs? In your opinion‚ which balance sheet amounts would be more useful to financial statement users in making decisions to buy or sell shares of a company’s stock? Inventory is an asset that
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define accounting. What are the three main characteristics of accounting? Is accounting static or dynamic? Accounting collects‚ analyzes‚ measures and records financial information about an organization and reports that information to stakeholders and decision makers. Accounting has 3 essential characteristics. Accounting is the (1) identification‚ measurement‚ and communication of financial information about economic entities to interested persons. Like social sciences‚ accounting is largely
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Accountants Correspondence: Andy Wynne Technical Department ACCA 29 Lincoln’s Inn Fields London WC2A 3EE e-mail: a.wynne@accaglobal.com tel: +44 207 396 5778 Abstract • IFAC Public Sector Committee issued their standard on the cash basis of accounting and the ASB (UK) issued its draft interpretation for public benefit entities (not-for-profit organisations) earlier this year. In each case the private sector model of accounts was followed closely. • What is the experience in the UK of producing
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Ontological approach provides us with the way to store the information that can be gained from the attack graph in a structured form. Ontology is made of entities and their interrelationships. The entities are defined as follows:Machine: Any host machine connected to the network comes in the category. All the workstations and the servers that the attacker can use to his advantage will be called as a machine. Vulnerability: Any weakness in the
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Traditional costumes are peculiar to or characteristic of a certain nation or ethnic group‚ which usually retains strong elements of the culture from which it originates. In areas where contemporary Western fashions have become usual‚ traditional costumes are often worn in connection with special events and celebrations‚ particularly those connected with cultural traditions‚ heritage‚ or pride. Some countries even have their traditional costumes as the uniform of the national airline stewardesses
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Religious practice in China today has elements as old as the Shang and Zhou dynasties and‚ dating from the Song dynasty (960–1279 CE)‚ is marked syncretism–the combining of different forms of belief or practice. A good example is the construction of temple altars. It’s not uncommon to find Buddhist and Confucian figures in a Daoist temple. Nor is it extraordinary to see a self-professed Buddhist offer incense at a Daoist temple to a historical figure known for his Confucian virtues. China has been
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Socrates Socrates (470-399) was the son of a sculptor and a midwife‚ and served with distinction in the Athenian army during Athens’ clash with Sparta. He married‚ but had a tendency to fall in love with handsome young men‚ in particular a young soldier named Alcibiades. He was‚ by all accounts‚ short and stout‚ not given to good grooming‚ and a lover of wine and conversation. His famous student‚ Plato‚ called him “the wisest‚ and justest‚ and best of all men whom I have ever known” (Phaedo)
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