...Another View Mary E. Barth Graduate School of Business Stanford University William H. Beaver Graduate School of Business Stanford University Wayne R. Landsman Kenan-Flagler Business School University of North Carolina – Chapel Hill January 2001 We thank Dan Collins, Brian Rountree, participants at the 2000 Journal of Accounting & Economics conference, and the editors, S. P. Kothari, Tom Lys, and Jerry Zimmerman, for helpful comments and suggestions. We appreciate funding from the Financial Research Initiative, Graduate School of Business, Stanford University, and Center for Finance and Accounting Research at UNC-Chapel Hill, Stanford GSB Faculty Trust, and the Bank of America Research Fellowship. Corresponding author: William H. Beaver, Graduate School of Business, Stanford University, 518 Memorial Way, Stanford, CA 94305-5015, (650) 723-4409, fbeaver@leland.stanford.edu The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View Abstract This paper explains that value relevance research assesses how well accounting amounts reflect information used by equity investors, and provides insights into questions of interest to standard setters. A primary focus of financial statements is equity investment. Other uses of financial statement information, such as contracting, do not diminish the importance of value relevance research. Value relevance questions can be addressed using extant valuation models. Value relevance...
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...environment has influenced and inspired an abundance of both criminological and psychological research. Many replicable studies have been conducted in an attempt to establish the core source of deviant and/or criminal actions , and whether such actions are to be attributed to genetics, or to one’s environment , nature or nurture. This paper shall seek to establish, where possible , the route to criminal behaviour and evaluate potential factors that could influence an individual to become delinquent . Gottfredson & Hirschi (1990) set forth a general theory of crime that identified low self-control as the main causal factor. Their theory also proposed the notion that parents play the decisive role in either nurturing or thwarting the development of self-control – dependant on the parent’s ability to monitor and supervise a child’s behaviour and respond appropriately to anti-social behaviour. They claim that parents are the sole contributors to the cause of low self-control and therefore they reject potential genetic contributions in their theory . Their theory illustrates that criminal behaviour is simply caused by one’s parental socialization and upbringing, not by inherent genes . This concept is seemingly simplistic given that various other research suggests that there is empirical evidence for inherited genes having a pivotal role in determining an individual’s behaviour. Wright & Beaver (2005) conducted a study in order to test Gottfredson & Hirschi’s theory. They wanted...
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...IHRM THE TASK: write a 2,750 (+/- 10%) word paper that addresses the following: Du Plessis and Beaver (2008) argue that pay and conditions of work should not be standardised in multi-national companies. Critically discuss their argument and explain and justify your position on this issue. (Andries J du Plessis and Bob Beaver, (2008) The Changing Role of Human Resource Managers for International Assignments International Review of Business Research Papers, Vol.4.No.5. October-November2008 Pp.166-181) You will be expected to demonstrate that you: 1. Have a critical understanding of the role of pay and reward in relation to different types of employees/international employees including performance and motivation. 2. Have a critical understanding of the different types of reward and compensation approaches and practices. 3. Appreciate the role and implications of country and firm level differences in employment regulations and worker rights and protections, and differences in cultural values, in the development of reward and compensation practices. Learning Outcome Assessed The learning outcomes being assessed relate to the following Knowledge Indicators in the MID: Knowledge Indicators 25. Employment and other laws and practices in other countries. 26. Means and reasons for different individual and collective representation, communications, co-ordination and negotiation in different countries. 28. Different social security and pay and...
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...Du Plessis and Beaver (2008) argue that pay and conditions of work should not be standardised in multi-national companies. Critically discuss their argument and explain and justify your position on this issue. (Andries J du Plessis and Bob Beaver, (2008) The Changing Role of Human Resource Managers for International Assignments International Review of Business Research Papers, Vol.4.No.5. October-November2008 Pp.166-181) You will be expected to demonstrate that you: 1. Have a critical understanding of the role of pay and reward in relation to different types of employees/international employees including performance and motivation. 2. Have a critical understanding of the different types of reward and compensation approaches and practices. 3. Appreciate the role and implications of country and firm level differences in employment regulations and worker rights and protections, and differences in cultural values, in the development of reward and compensation practices. Learning Outcome Assessed The learning outcomes being assessed relate to the following Knowledge Indicators in the MID: Knowledge Indicators 25. Employment and other laws and practices in other countries. 26. Means and reasons for different individual and collective representation, communications, co-ordination and negotiation in different countries. 28. Different social security and pay and benefit...
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...Published Online December 2015 in SciRes. http://www.scirp.org/journal/jss http://dx.doi.org/10.4236/jss.2015.312014 Review of Family Functioning Liangtie Dai, Lingna Wang School of Management, Jinan University, Guangzhou, China Received 25 November 2015; accepted 19 December 2015; published 22 December 2015 Copyright © 2015 by authors and Scientific Research Publishing Inc. This work is licensed under the Creative Commons Attribution International License (CC BY). http://creativecommons.org/licenses/by/4.0/ Abstract This article introduces the theories of family functions, including two kind of theory. The first is result oriented, defining family functioning by specific features of family. The second is process oriented, describing family function from the tasks families need to complete. The authors review Olson annular mode theory and Beavers system theory as representatives of result oriented family function. Then, the authors introduce McMaster family functioning mode theory and Skinner’s Family process model theory as representatives of process oriented family function. At the end of this paper, the authors analyze some possible research directions in the future. Keywords Family Functioning, Result Oriented Family Function, Process Oriented Family Function, Measure 1. Introduction and Overview Family is not only the basic unit of society, but also an important place for individual physical and mental growth. A family is made up of every member in the family. At the same time...
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...The Beaver State 10/31/13 Table of Contents Title 1 Table of Contents 2 Trivia 3 History 4 Geography 5 Climate 6 Population 7 Tourist 8 Key figures 9 Bibliography 10 Trivia The state of Oregon has some very interesting facts and now you will learn about some of them. The state of Oregon has an amazing governor, his name is John Kitzhaber. He takes care of his state and does not want anything to bad happen to his state. He focuses on keeping his state clean and safe. The state flower is the Oregon grape for its amazing beauty. It has a thin stem, a tall top and beautiful purple leaves. The state bird of Oregon is the jaw dropping Western Meadowlark. In my opinion it is the most beautiful and outstanding bird of all time in United States. It can’t get any prettier it has an amazing speed that allows it to glide. The state nick name is the Beaver State because of all of the beavers there. Oregon is a cool name, but what’s even cooler is its postal abbreviation OR. It is simple to remember because it is the first two letters in the states name, unlike AZ which is the first and last letter of the alphabet. History Oregon’s history is amazing, I have so many things to tell you but unfortunately I can only tell you a few. Oregon’s history has so many cool things, I have learned a lot by doing this research paper. Oregon Territory was created in 1848 and became the 33rd state on February 14, 1859. Did you know that Oregon...
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...PATIENT QUALITY OF LIFE Introduction Cancer is one of the most prevalent diseases in the U.S. Case (2011) noted that the 2010 report of the American Cancer Society (ACS) indicated that more than a million an d a half new cases of cancer are diagnosed every year. Along with physical disease, cancer also brings a significant impact on the patient’s overall quality of life (QOL). This paper asserts that for optimal patient outcome, healthcare workers, particularly nurses, need to attend to the cancer patient’s overall QOL rather than simply focusing on the physical disease of cancer. This essay will first address the issue of understanding what constitutes the patient’s QOL. Then key factors that directly affect the QOL are reviewed in the context of current best evidence. That will be followed by a section that addresses the nursing implications of this subject. The paper concludes with a brief summary and conclusion about the importance of maintaining patient QOL in cancer patients. The first element, is thus to define what is meant by “quality of life.” The next section of this paper addresses that specific issue. Defining Patient Quality of Life Before patient QOL can be addressed in a nursing practice, it is essential to understand what is meant by QOL. Bahrami (2011) has noted that no specific, well accepted definition of patient QOL exists. One reason for this lack of consensus on QOL is that life quality is a highly individual concept with different people having...
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...Border Security Kristina Tsarnas Instructor Mr. Steve Ryan Composition Writing and Research 10/29/2014 I. Introduction A. “This paper will examine Border security 1. I am interested in this topic because I want to stop undocumented immigrants, and resources required preventing violence, crime, and terrorism. 2. State the initial questions that you used to develop your hypothesis; Are the U.S. Borders secure enough? B. With border security we have an issue with our nations security of in the southern land border with Mexico. Over the last 15 years there have been 12.2 million undocumented immigrants that have tried to cross the border. That number has dropped to 11.3 million. 1. Define all terms in your hypothesis: The really problem is when is our nation going to get better security for this problem to stop. 2. Identify points for further clarification (if any): When I think of border security, All I can think of is 911 or the incident that accord the other day with 2 cops getting shot by an undocumented immigrants. And this immigrant had two identities. a.) Sub points a (as needed) Border mayor on immigration crisis is illegal immigration children and mothers are trying to cross the border to escaping violence at home. The concern about better border security to protect our citens from the Ebola virus our on a rise. b.) Sub point b “ The is a lot going on with the border security Obama want to pass a bill about letting illegal...
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...Faculty of Business Environment and Society Module No: M12HRM Semester 2, 2015 Module Title: IHRM Coursework 2 Due date: 17th April 2015 THE TASK: write a 2,750 (+/- 10%) word paper that addresses the following: Du Plessis and Beaver (2008) argue that pay and conditions of work should not be standardised in multi-national companies. Critically discuss their argument and explain and justify your position on this issue. (Andries J du Plessis and Bob Beaver, (2008) The Changing Role of Human Resource Managers for International Assignments International Review of Business Research Papers, Vol.4.No.5. October-November2008 Pp.166-181) You will be expected to demonstrate that you: 1. Have a critical understanding of the role of pay and reward in relation to different types of employees/international employees including performance and motivation. 2. Have a critical understanding of the different types of reward and compensation approaches and practices. 3. Appreciate the role and implications of country and firm level differences in employment regulations and worker rights and protections, and differences in cultural values, in the development of reward and compensation practices. Learning Outcome Assessed The learning outcomes being assessed relate to the following Knowledge Indicators in the MID: ...
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...Technology, Auckland, New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one of the most influential accounting research programs during the last four decades. One important reason which Watts & Zimmerman (1986) have used to popularize and legitimize their approach is that their view of accounting theory is the same as that used in science. Thus, it is important to examine how far accounting has been successful in imitating natural science and how the development of PAT compares with the three standard accounts of science. This paper shows that accounting could not emulate the success of natural science. Further, the methodological positions of PAT conform to none of the standard accounts of science. Rather, PAT contains elements of all three. Finally, this paper identifies some methodological gaps in PAT. Keywords: Positive Accounting Theory, Philosophy of Science, Methodological Controversies Acknowledgements I would like to thank two anonymous reviewers of the journal for their helpful comments. Earlier versions of this paper benefited from comments from Lee Parker of the University of South Australia, Keith Hooper of Auckland University of Technology, Divesh Sharma of Kennesaw State University, and Santi Narayan Ghosh of the University of Dhaka. Introduction This paper examines the development of positive accounting...
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...本 科 生 毕 业 论 文（设计） 文 献 综 述 浅析英汉动物词汇内涵差异 学生姓名 俞胜瑜 学 号 090108100119 指导教师 黎昌抱 二级学院 外国语学院 专业名称 英语 班 级 09英语1班 2012年11月 The Literature Review of A Study of Different Connotations of Animal Words Between Chinese and English Animals, being an extremely important component of living organisms, play a crucial role in our daily life. In ancient times when human beings appeared, we humans hunt and feed on animals; later, we began to domesticate some docile animals, and then trained some of them to plow and till in the field; today, we keep some likable and smart animals to be our pets. However, some animals are practically impossible to be our pet. One reason is that people believe these certain kinds of animals might be symbols of ill omens or just might bring bad luck. Yet while Chinese detest crows, Japanese regard the crow as their national bird, the very sacred bird every Japanese worships; the cry of an owl bespeaks the death for the Chinese people, but in Greek and Roman myths, they stand for wisdom; and cricket in Chinese poems signifies sadness and sorrow, while “as merry as a cricket” is often used in English to show joy and happiness. All the above are examples of cultural diversity, which are mainly caused by historic, religious, and geographical reasons. Furthermore, a language is the reflection and the carrier of a certain...
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...Mramor University of Ljubljana Address for correspondence: Neil Garrod, Department of Accounting and Finance, University of Glasgow, 65-71, Southpark Avenue, Glasgow G12 8LE, Scotland, U.K. Tel: 00-44-141-330-5426 e-mail: n.garrod@accfin.gla.ac.uk On Accounting Flows and Systematic Risk Abstract The body of work that relates accounting numbers to market measures of systematic equity risk was largely undertaken in the 1970s and early 1980s. More recent proposals on changes in accounting disclosure of risk mean that a rigorous theoretical model of the relationship between accounting measures and market measures of risk is timely. In this paper such a model is developed. In addition, the assumptions required to develop the model are explicitly identified. By so doing it becomes possible to identify the potential cross-sectional differences which drive the empirical relationship between accounting and market based measures of risk. The model developed highlights a clear relationship between accounting and market measures of risk which can be exploited in situations where accounting data alone is available. It also provides a framework within which the environmental factors leading to cross-sectional differences between companies can be further explored. On Accounting Flows and Systematic Risk I. Introduction Work that relates accounting numbers to market measures of systematic...
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... Those shown a photo of an athlete in their sports uniform were not also shown the photo of that same athlete in their everyday clothing, and those shown a photo of an athlete in their everyday clothing were not also shown the photo of that same athlete in their sports uniform. A hypothesis test performed on the resulting averages of the surveys handed out to participants showed no significant results. According to our findings, the fact that someone is an athlete has no effect how how attractive they are found by those around them. Page 2 Much research has been done on the topic of attractiveness and qualities that make people attractive. Attractiveness is a very broad topic that is hard to pinpoint because what is deemed “attractive” differs greatly from person to person and there is no set guidelines to follow that tell specifically what is attractive and what is not. The general topic of attractiveness allowed for many different more specific topics of research pertaining to attractiveness that could be linked or similar to our...
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... Table of Contents Introduction 3 Stages of Psychosocial Development 3 The First Two Years 3 The Play Years 4 Psychosocial Developmental Challenges 6 Possible Causes: Maltreatment 6 Possible Causes: Family Structure 7 Possible Causes: Environmental Adversity 8 Influencers of Child Psychosocial Development 9 Teachers 9 Gender Roles 10 Child’s Play 11 Conclusion 11 References 13 Introduction Psychosocial development looks at the emotional and social development processes. There are many theories when it comes to how psychosocial development occurs, including the two most well-known theories by Sigmund Freud and Erik Erikson. For the purpose of this paper I will be focusing on Erikson’s psychoanalytic theory of development for children through the play years, or age six. In addition to theories of development I will take a look into developmental challenges and the factors that affect development and the possible effects they may have. I will do this by taking a look at applicable case studies presenting their findings. The possible causes of developmental challenges that I will focus on are maltreatment, family structure and environmental adversity. I will also look into the influencers of psychosocial development on children and the impact they have on a child’s psychosocial development, including care givers, gender roles, and child’s play. Stages of Psychosocial Development ...
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...The Australasian Accounting Business & Finance Journal, February 2007 Gaffikin: Accounting Research and Theory: the age of neo-empiricism. Vol. 1, No.1.pp. 1-19. Accounting Research and Theory: The age of neo-empiricism Michael Gaffikin, School of Accounting & Finance, University of Wollongong ABSTRACT The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory. Key words: accounting; neo-empiricism; capital markets research; behavioural finance; efficient markets hypothesis; positive accounting theory INTRODUCTION Around 1970 there was a dramatic change in the approach to accounting research. Several reasons have been suggested for this change in methodological direction by those reviewing the development of accounting thought. To many, a major distinction is a change in direction away from attempts to prescribe a theory of accounting to developing theory from a description of extant practices. To advocates of the latter, previous attempts to develop a theory of accounting were futile as there could never be agreement over many of the inputs into a theory such as the postulates, principles but most specifically the assumptions. Although a...
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