...the Balance Scorecard and Management Control System. What is evolution? The synonym of evolution is development which means the experiences of its past to present, also means history. Thus, it will introduce the management accounting's history of U.S and China so that we could clarify why China lag behind. Moreover, it would move forward to describe the circumstance today to emphasize the new missions of management accounting. Of course, it would make suggestions for China based on the present and past. Finally, expect the future outlook of management accounting Generally speaking, besides telling readers the main factors of influencing management accounting in China, it aim to encourage and remind readers as well as schoolmates to study the management accounting and notice the significance and potentials of management accounting. Key words: Management Accounting, Cost Accounting, Evolution of Management Accounting, Balance Scorecard, Management Control System. Contents INTRODUCTION 6 1. LITERATURE REVIEW 8 1.1 THE INFLUENCING FACTORS OF MANAGEMENT ACCOUNTING 9 1.1.1 Business size, Organizational Structure and Technology 9 1.1.2 Strategy 10 1.1.3 Competition and Market Demand 10 1.1.4 Change Agents — Individuals, Firms and Institutions 10 1.2 HISTORIC MOMENTS OF MANAGEMENT ACCOUNTING 11 1.2.1 The 19th Century: The Start of Management Accounting 11 1.2.2 The 20th Century: Before The Advent of Contemporary Management Accounting 13 2. OVERVIEW...
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...A Study on Factor Affecting of English Achievement Among The Under Graduate College Student A DISSERTATION PAPER SUBMITTED TO THE DEPT. OF HOME SCIENCE(CALCUTTA UNIVERSITY) IN PERTIAL FULFILMENT OF THE REQUIREMENT FOR THE DEGREE OF MASTERS IN HOME SCIENCE BY Baisakhi Ghosh Roll No. 104/HMD/121020 Registration No. 024-1221-0030-09 Under the Guidance of Dr. Susmita Neogi Assistant Professor Department of Home Science Calcutta University 2014 ACKNOWLEDGEMENT I express my sincere gratitude to my respected guide Dr. Susmita Neogi,(Assistant Professor) Department of Home Science, University of Calcutta without whose guidance and concerned encouragement I could never complete my dissertation. I am thankful to the Head of the Department of Home Science, University of Calcutta Dr. Paromita Ghosh, for her inspiration and moral support. I am also thankful to all my samples without whose active participation my dissertation cannot be completed. Date:……………………. ……………………. Baisakhi Ghosh CONTENT S.L No. Title Page No. ABSTRACT The purpose of the present study was to find out the factors influencing second language learning among the undergraduate college students. A comparison was made between students who have studied in Bengali medium and those who have...
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...Essay Questions 1. How do the different actors in international system affect international relations? How do the different theories explain the role of these actors in the international system. The actors consist of state actors and non-state actors. Non-state actors and terrorism work outside the westphalian system and take power away from state sovereignty. They consist of terrorist groups, IGO’s like the European Union, NGO’s like multinational corporations. NGO’s increase interdependence and globalization. IGO’s bring about peace and spread democracy and war is not realistic. NGO’s even have the ability to remove state governments through public support and pressure placed on high ranking officials as shown in -----. They also have the power to hinder development of countries as shown in the Global South, but at the same time they provide many jobs for the economy. For state actors, the actions and decisions of states can effect profoundly the international because of polarity, hegemony, and economy. The Liberalist view would see non-state actors as a positive because they are bringing countries allowing them to work together through institutions increasing interdependence and globalization. Realists would say that these non-state actors are only out for self interest in profit and will use up resources taking advantage of wages whenever possible. Constructivist view would see terrorist groups specifically as falling under Samuel Huntington’s Clash of Civilizations...
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...CHAPTER ONE INTRODUCTION 1.1 Background Banking reached colonial Africa through the activities of colonial merchants, and the first bank in West Africa was established in 1894, that is the British Bank for West Africa (BBWA), which extended its operations to Ghana soon after in 1896. In Ghana, the Bank of Ghana is responsible for the banking sector. The Bank of Ghana was established in 1957 to oversee the health of the nation’s financial sector. Presently the Bank of Ghana is empowered by the banking act of 2004, Act 673 (amended in 2007) and the Bank of Ghana Act 2002, Act 612 to regulate banks in Ghana. The mission of the central bank is “to pursue sound monetary and financial policies aimed at price stability and create an enabling environment for sustainable economic growth.” In maintaining a stable banking industry, the Bank of Ghana ensures that banks playing a part in the pursuit of its goals are well leveraged to withstand any unforeseen circumstances. One way the central bank does this is to ensure that banks have capital adequacy to a certain level through the regulation of the minimum capital requirement. The issue of the minimum capital requirement, its increases and implications has always been an issue of hot debates amongst economists, and even politicians. The minimum capital requirement is the minimum level of security below which the amount of financial resources should not fall (European Parliament legislative resolution of 22 April...
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...Recently more research has focused on the relationship between color and psychological functioning. _____ (Q) Two further experiments establish the link between red and avoidance motivation as indicated by behavioral (i.e., task choice) and psychophysiological (i.e., cortical activation) measures. _____ (R) Four experiments, in fact, demonstrate that the brief perception of red prior to an important test (e.g., an IQ test) impairs performance, and this effect appears to take place outside of participants' conscious awareness. _____ (S) Red impairs performance on achievement tasks, because red is associated with the danger of failure in achievement contexts and evokes avoidance motivation. _____ (T) All of these findings suggest that care must be taken in how red is used in achievement contexts and illustrate how color can act as a subtle environmental cue that has important influences on behavior. _____ (U) Indeed, startling findings occurred in regard to the relationship between red and performance attainment. 2,5,3,1,4 Recently more research has focused on the relationship between color and psychological functioning. _____ (Q) Two further experiments establish the link between red and avoidance motivation as indicated by behavioral (i.e., task choice) and psychophysiological (i.e., cortical activation) measures. _____ (R) Four experiments, in fact, demonstrate that the brief perception of red prior to an important test (e.g., an IQ test)...
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...The Story of the Fourth of July The Declaration of Independence We celebrate American Independence Day on the Fourth of July every year. We think of July 4, 1776, as a day that represents the Declaration of Independence and the birth of the United States of America as an independent nation. But July 4, 1776 wasn't the day that the Continental Congress decided to declare independence (they did that on July 2, 1776). It wasn’t the day we started the American Revolution either (that had happened back in April 1775). And it wasn't the day Thomas Jefferson wrote the first draft of the Declaration of Independence (that was in June 1776). Or the date on which the Declaration was delivered to Great Britain (that didn't happen until November 1776). Or the date it was signed (that was August 2, 1776). So what did happen on July 4, 1776? The Continental Congress approved the final wording of the Declaration of Independence on July 4, 1776. They'd been working on it for a couple of days after the draft was submitted on July 2nd and finally agreed on all of the edits and changes. July 4, 1776, became the date that was included on the Declaration of Independence, and the fancy handwritten copy that was signed in August (the copy now displayed at the National Archives in Washington, D.C.) It’s also the date that was printed on the Dunlap Broadsides, the original printed copies of the Declaration that were circulated throughout the new nation. So when people thought of the Declaration of Independence...
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...Report No. - IN INDIA Scaling-up Access to Finance for India’s Rural Poor September 6, 2004 FINANCE AND PRIVATE SECTOR DEVELOPMENT UNIT South Asia Region Document of the World Bank TABLE OF CONTENTS EXECUTIVE SUMMARY I. INTRODUCTION 2 India’s Rural Finance Landscape 4 What are the financial needs of the rural poor? 4 Rural finance service providers 5 II. ACCESS TO RURAL FINANCE IN INDIA: THE EVIDENCE 8 Supply Side Indicators of Access to Finance 8 Access to Rural Finance: Evidence from the Demand Side 12 Access to savings/deposit accounts 14 Payments Services – Limited use, high cash economy 15 Access to Credit 15 Access to Insurance 17 The Importance of Informal Finance 17 III. WHAT CONSTRAINS ACCESS TO FINANCE FOR INDIA’S RURAL POOR? 19 Why Banks Are Reluctant To Lend to Rural Clients 19 Lack of credit information. 20 The tyranny of collateral 20 Weak legal framework and enforcement issues. 21 Government policy 21 Why Do Small, Rural Borrowers Find Rural Banks Unattractive? 26 Absence of flexible products and services 26 Transactions costs 26 Collateral 27 IV. RECENT EFFORTS IN INDIA TO IMPROVE RURAL ACCESS TO FINANCE: THE ROLE OF FORMAL—INFORMAL LINKAGES AND NEW PRODUCTS 28 SHG-bank Linkage Approach: Linking Commercial Banks to Grassroots Borrowers 28 How Effective Has SHG Bank Linkage Been in Targeting the Poor? 30 Impact on vulnerability of poor households...
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...McGraw-Hill Create text may include materials submitted to McGraw-Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such materials. Instructors retain copyright of these additional materials. ISBN-10: 1121789048 ISBN-13: 9781121789043 McGraw-Hill Create™ Review Copy for Instructor Espinoza. Not for distribution. Contents 1. Preface 1 2. Methods, Standards, and Work Design: Introduction 7 Problem-Solving Tools 27 3. Tex 29 4. Operation Analysis 79 5. Manual Work Design 133 6. Workplace, Equipment, and Tool Design 185 7. Work Environment Design 239 8. Design of Cognitive Work 281 9. Workplace and Systems Safety 327 10. Proposed Method Implementation 379 11. Time Study 413 12. Performance Rating and Allowances 447 13. Standard Data and Formulas 485 14. Predetermined Time Systems 507 15. Work Sampling 553 16. Indirect and Expense Labor Standards 585 17. Standards Follow-Up and Uses 611 18. Wage Payment 631 19. Training and Other Management Practices 655 20. Appendix 1: Glossary 685 21. Appendix 2: Helpful Formulas 704 22. Appendix 3: Special Tables 706 23. Index 719 iii McGraw-Hill Create™ Review Copy for Instructor Espinoza. Not for distribution. Credits 1. Preface:...
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...SAMAR COLLEGE COLLEGE OF EDUCATION CATBALOGAN CITY _________________________________________________________________________ English Correct Usage, American vs. British English, Politically Correct Words, Confusing Words, Things to Remember When Using Numbers, Phrases, Clauses, Sentences, Punctuation Marks _________________________________________________________________________ In Partial Fulfillment of the Requirements for: ENGLISH 101 – STRUCTURE IN ENGLISH Presented by: JERRY S. PACRIN BSED – 3 (CIT) Presented to: ALONA MEDALIA CADIZ – GABEJAN, M.E. September 12, 2013 ENGLISH CORRECT USAGE There are three (3) main language styles: * Formal * Semi-Formal * Informal The diagram below illustrates how these styles are rated on a scale of 0 to 10. Rules of Language Styles The following rules apply to both written and spoken English. Know person well and on familiar terms Know person well and on familiar terms Know name of person and have exchanged greetings. Know name of person and have exchanged greetings. Know title or name of person, Never met or exchanged info. Know title or name of person, Never met or exchanged info. Don’t know anything about the person who receives letter Don’t know anything about the person who receives letter Different Styles between Formal and Informal English The followingn examples illustrate the main difference between informal and formal English. Dictionary of Formal and Informal English ...
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...CALIFORNIA CALIFORNIA An Interpretive History TENTH EDITION James J. Rawls Instructor of History Diablo Valley College Walton Bean Late Professor of History University of California, Berkeley TM TM CALIFORNIA: AN INTERPRETIVE HISTORY, TENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2008, 2003, and 1998. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. Some ancillaries, including electronic and print components, may not be available to customers outside the United States. This book is printed on acid-free paper. 1234567890 QFR/QFR 10987654321 ISBN: 978-0-07-340696-1 MHID: 0-07-340696-1 Vice President & Editor-in-Chief: Michael Ryan Vice President EDP/Central Publishing Services: Kimberly Meriwether David Publisher: Christopher Freitag Sponsoring Editor: Matthew Busbridge Executive Marketing Manager: Pamela S. Cooper Editorial Coordinator: Nikki Weissman Project Manager: Erin Melloy Design Coordinator: Margarite Reynolds Cover Designer: Carole Lawson Cover Image: Albert Bierstadt, American (born...
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...Sources of Support and Assistance for Army Families 51 Handouts for Lesson 2 Handout #2. TF Falcon Scenario #1 53 Handout #3. TF Falcon Task #1 57 Handout #4. TF Falcon Task #2 59 Handout #5. FAC Equipment Supply Checklist 61 Handout #6. FAC Stations General Equipment Setup Instructions 63 Handout #7. Equipment Considerations—Telecommunications and Transportation 65 Handout #8. Staffing the FAC for 24-Hour Operation 67 Handout #9. Sample Standing Operating Procedure (SOP) 69 Handouts for Lesson 3 Handout #10. TF Falcon Scenario #2 85 Handout #11. TF Falcon Task #3 87 Handouts for Lesson 4 Handout #12. Sample Appointment Order for Family Assistance Team Members 89 Handout #13. FAC Client Case Record (DA Form 5897) 91 Handout #14. Community Services Flowchart 93 Handout #15. FAC Client Intake and Referral Sheet 95 Handout #16. Workshop Evaluation 97 Handout #17. TF Falcon Scenario #3 99 Handout #18. TF Falcon Task #4 101 Scenarios for the Family Assistance Center Activation Exercise (FACEX) 103 Handout #1 Sources of Support and Assistance for Army Families 1. Army Community Service (ACS). ACS is the principal family readiness resource for soldiers, DoD civilians, and Army family members on or near installations. It is staffed by volunteers and paid professionals. Among the services ACS provides are: 1) financial education and assistance; 2) services for special needs families; 3) family...
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...Sources of Support and Assistance for Army Families 51 Handouts for Lesson 2 Handout #2. TF Falcon Scenario #1 53 Handout #3. TF Falcon Task #1 57 Handout #4. TF Falcon Task #2 59 Handout #5. FAC Equipment Supply Checklist 61 Handout #6. FAC Stations General Equipment Setup Instructions 63 Handout #7. Equipment Considerations—Telecommunications and Transportation 65 Handout #8. Staffing the FAC for 24-Hour Operation 67 Handout #9. Sample Standing Operating Procedure (SOP) 69 Handouts for Lesson 3 Handout #10. TF Falcon Scenario #2 85 Handout #11. TF Falcon Task #3 87 Handouts for Lesson 4 Handout #12. Sample Appointment Order for Family Assistance Team Members 89 Handout #13. FAC Client Case Record (DA Form 5897) 91 Handout #14. Community Services Flowchart 93 Handout #15. FAC Client Intake and Referral Sheet 95 Handout #16. Workshop Evaluation 97 Handout #17. TF Falcon Scenario #3 99 Handout #18. TF Falcon Task #4 101 Scenarios for the Family Assistance Center Activation Exercise (FACEX) 103 Handout #1 Sources of Support and Assistance for Army Families 1. Army Community Service (ACS). ACS is the principal family readiness resource for soldiers, DoD civilians, and Army family members on or near installations. It is staffed by volunteers and paid professionals. Among the services ACS provides are: 1) financial education and assistance; 2) services for special needs families; 3) family...
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...STARS WITHOUT NUMBER For Eden, who gave me a reason. TABLE OF CONTENTS Introduction ..............................................................................................................5 Character Creation ....................................................................................................7 Psionics ...................................................................................................................25 Equipment ..............................................................................................................33 Systems ...................................................................................................................59 The History of Space ...............................................................................................71 Game Master’s Guide ..............................................................................................78 World Generation ...................................................................................................87 Factions .................................................................................................................113 Adventure Creation ...............................................................................................128 Alien Creation .......................................................................................................138 Xenobestiary ........................................................................
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...Critique of Nonviolent Politics From Mahatma Gandhi to the Anti-Nuclear Movement by Howard Ryan (howard@netwood.net) Preface 2 Part I 1 2 3 4 5 6 7 Problems of Nonviolent Theory Nonviolent Philosophy 6 Moral View: Violence Itself Is Wrong 9 Practical View: Violence Begets Violence 13 Nonviolent Theory of Power 21 Voluntary Suffering 24 Common Nonviolent Arguments 34 A Class Perspective 49 Part II 8 9 10 11 12 13 14 15 16 Gandhi: A Critical History Father of Nonviolence 56 Satyagraha in South Africa 59 Textile Strike 66 Noncooperation Movement 1919-22 70 Religious Conflicts 80 Salt Satyagraha 87 Congress Ministries 97 The War Years 101 Independence and Bloodshed 111 Part III 17 18 19 20 Nonviolence in the Anti-Nuclear Movement Nonviolent Direct Action 120 Consensus Decision Making 123 Open, Friendly, and Respectful 136 Civil Disobedience 142 Epilogue 151 Notes 154 ©2002 by Howard Ryan. All rights reserved. Readers have my permission to use and distribute for non-profit and educational purposes. Critique of Nonviolent Politics 2 Preface (2002) Critique of Nonviolent Politics may be the only comprehensive critique of nonviolent theory that has been written. I wrote it between 1980 and 1984, while living in Berkeley, California. Since 1977, I had been active in the movement against nuclear power and weapons which, in California, focused its protests at the Diablo Canyon Nuclear Plant near San Luis Obispo, and at the University of California's Lawrence Livermore Labs where...
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...Handbook of Management Accounting Research Volume 3 Edited by CHRISTOPHER S. CHAPMAN Imperial College London, UK ANTHONY G. HOPWOOD University of Oxford, UK MICHAEL D. SHIELDS Michigan State University, USA AMSTERDAM – BOSTON – HEIDELBERG – LONDON – NEW YORK – OXFORD PARIS – SAN DIEGO – SAN FRANCISCO – SINGAPORE – SYDNEY – TOKYO Elsevier The Boulevard, Langford Lane, Kidlington, Oxford OX5 1GB, UK First edition 2009 Copyright © 2009 Elsevier Ltd. All rights reserved No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone ( 44) (0) 1865 843830; fax ( 44) (0) 1865 853333; email: permissions@elsevier.com. Alternatively visit the Science and Technology Books website at www.elsevierdirect.com/rights for further information Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloging-in-Publication Data A catalog record for...
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