Introduction Accounting is a very old science as it is strictly related to the first forms of trade in the old world. According to Belkaoui (1992: 22)‚ the Committee on Terminology of American Institute of Certified Public Accountants (AICPA) defines accounting as follows: "Accounting is the art of recording‚ classifying and summarising in a significant manner and in terms of money‚ transactions and events which are in part at least‚ of a financial character‚ and interpreting the results thereof
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1.) INTRODUCTION “Leadership is the art of getting someone else to do something you want done because he wants to do it” Dwight D Eisenhower Leadership is one of those things that are often awfully hard to define but you know when you see it‚ and you definitely know when it is missing. Leadership is a process that is ultimately concerned with fostering change. In contrast to the notion of management‚ which suggests
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Xxx.comTheories of light In the seventeenth century two rival theories of the nature of light were proposed‚ the wave theory and the corpuscular theory. The Dutch astronomer Huygens (1629-1695) proposed a wave theory of light. He believed that light was a longitudinal wave‚ and that this wave was propagated through a material called the ’aether’. Since light can pass through a vacuum and travels very fast Huygens had to propose some rather strange properties for the aether: for example; it must
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Throughout history people had their media to communicate about matters of public interest. Therefore today mass communication i.e. newspapers‚ magazines‚ journals‚ radio‚ television‚ film‚ video and many more are not new. The history of mass communication however evolved over time where by each culture was dominant during a certain period of time as discussed below. The oral communication culture was dominant during the pre-literate or pre-industrial time‚ they used the spoken word for communication
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Cell Theory In biology‚ cell theory is a scientific theory that describes the properties of cells‚ the basic unit of structure in every living thing. The initial development of the theory‚ during the mid-17th century‚ was made possible by advances in microscopy; the study of cells is called cell biology. Cell theory states that new cells are formed from pre-existing cells‚ and that the cell is a fundamental unit of structure‚ function and organization in all living organisms. It is one of the
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Motivation Theories Mc Gregor Theory X and Theory Y Mc Gregor outlined two sets of theories and he labelled them theory X and theory Y. Theory X and Theory Y offer different perspectives on how to best motivate employees as a manager. Your management style is strongly influenced by your beliefs and assumptions about what motivates members of your team: If you believe that team members dislike work‚ you will tend towards an authoritarian style of management (Theory X); On the other hand‚ if
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Chris Livoti 3/5/13 IB Psychology Mrs. Urso John Bowlby is the pioneer of the attachment theory and worked with children who had been separated from their parents during World War 2. He observed that many of these children developed emotional problems‚ and he made the connection that the emotional problems stemmed from the separation from the mother. Bowlby was born in London to an upper class family‚ and would rarely see‚ and interact with his
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complexity leadership theory was postulated by Marion and Uhl-Bien in 2001 (Lichtenstein‚ Uhl-Bien‚ Marion‚ Seers‚ Orton‚ & Schreiber‚ 2006). This leadership theory examines leadership practices in organizational operations and involves the study organizational leadership systems related to interaction amongst themselves‚ how such interactions maintain adaptations and how such interactions eventually influence operational outcomes. (Beyer‚ B. (2012). A distinct quality of this theory is its ability to
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Madeline Hutcherson Criminology Writing 1 Theories and Burglary Routine activities theory is a theory that was created in the late 1970’s meant to explain crime and victimization. The routine activities theory is based off of the assumption made in previous theories such as deterrence and rational choice theory‚ which offenders rationally think out criminal behaviors before they engage in them. This assumption includes the theory that offenders calculate risks and consequences
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HERZBERG THEORY Herzberg’s Two Factor theory (Motivator-Hygiene) suggested that the factors involved in producing job satisfaction and motivation are separate and distinct from the factors that lead to job dissatisfaction. (Herzberg‚ 1987) In 1959‚ Frederick Herzberg found that people had two essential needs in life. 1. The human’s need as an animal to avoid pain 2. The human’s need to grow psychologically And from the two founding‚ Herzberg has come up with a two factor theory or is also
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