...Evolution of Management Accounting: Contemporary Significance and Retrospection Abstract: The management accounting aim in future forecasting, planning and making decisions for the firm. It is also good at cost managing (cost accounting), improving production and management controlling, for example, 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 ...
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...STUDENTS’ ACADEMIC PERFORMANCE AS INFLUENCED BY THE USE OF SOCIAL NETWORKING SITES AND OTHER ONLINE ACTIVITIES Chapter 1 INTRODUCTION Background of the Study In this age of globalization, the advent of internet is something that has shaken almost all spheres of personal, social and professional human life. Wikipedia.org, 2012 cited that with the rapid growth of people who use or have access to the Internet, millions of people can stay connected together using the web provision called Social Networking Sites (SNSs). According to Chelly and Mataillet, 2012 that social networking sites are interactive web links that give people an opportunity to create, share and publish information, build communities and communicate around the world. Specifically, social networking is a common online activity that allows people to communicate with those they would not usually have contact with and this communication includes information, news, ideas, pictures, technology, cultural practices, and anything else that people can say to each other in face to face interactions (wikia.com, 2012). Moreover, SNSs provide place for other online activities like searching information, gaming, shopping, viewing videos, listening music, uploading and viewing pictures, reading posts, blogging, and online banking; and, those activities are positively the reason why many students are interested in checking out these sites (Asilo et al, 2010). Indeed, a study in the USA revealed that teenagers are keen...
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.... ReseaRching and WRiting a disseRtation a guidebook foR business students Colin Fisher second edition . Researching and Writing a Dissertation: A Guidebook for Business Students . We work with leading authors to develop the strongest educational materials in management, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high-quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoned.co.uk . Researching and Writing a Dissertation: A Guidebook for Business Students Second edition Colin Fisher with John Buglear Diannah Lowry Alistair Mutch Carole Tansley . Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk First published 2004 Second edition 2007 © Pearson Education Limited 2004 © Pearson Education Limited 2007 The right of Colin Fisher to be identified as author of this work has been asserted by him in accordance with the Copyright, Designs and Patents Act 1988. 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...
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...APA Referencing A Guide for CPIT Students This guide is based on the 6th edition of the Publication Manual of the American Psychological Association (2010) Please email: learningservices@cpit.ac.nz with any feedback January, 2015 1 Contents: How to use this guide: ................................................................................................ 4 What is referencing? ................................................................................................... 4 Why do you need to reference?.................................................................................. 4 When do you need to reference? ............................................................................... 4 How do you reference APA style? .............................................................................. 5 In-text citation .......................................................................................................... 5 Reference list .......................................................................................................... 5 Examples of citation in text when using a paraphrase (Check with your Department). ........................................................................................................ 5 Examples of citation in text using direct quotations ................................................. 5 Short quotations .........................................................................................
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..., What is CSV How we implement CSV Nutrition Water Rural development Responsible sourcing Environmental sustainability Human rights and compliance Our people Nestlé in society Creating Shared Value and meeting our commitments 2012 Full report Nestlé in society | Creating Shared Value and meeting our commitments 2012 | Full report 1 What is CSV How we implement CSV Nutrition Water Rural development Responsible sourcing Environmental sustainability sustainability Human rights and compliance Our people Nestlé in Society: Creating Shared Value A message from our Chairman and our CEO About this report Nestlé in Society: Creating Shared Value Creating Shared Value explained Nestlé Corporate Business Principles Our Commitments Materiality Key Performance Indicators Summary Consolidated environmental performance indicators Nestlé in society | Creating Shared Value and meeting our commitments 2012 | Full report 3 6 8 9 10 11 15 18 20 2 What is CSV How we implement CSV Nutrition Water Rural development Responsible sourcing Environmental sustainability Human rights and compliance Our people A message from our Chairman and our CEO We have always believed that in order to prosper we need the communities we serve and in which we operate to prosper as well: and that over the long term, healthy populations, healthy economies and healthy business performance are mutually reinforcing. We recognise...
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...Instructor’s Manual and Test Bank to accompany A First Look at Communication Theory Sixth Edition Em Griffin Wheaton College prepared by Glen McClish San Diego State University and Emily J. Langan Wheaton College Published by McGrawHill, an imprint of The McGrawHill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright Ó 2006, 2003, 2000, 1997, 1994, 1991 by The McGrawHill Companies, Inc. All rights reserved. The contents, or parts thereof, may be reproduced in print form solely for classroom use with A First Look At Communication Theory provided such reproductions bear copyright notice, but may not be reproduced in any other form or for any other purpose without the prior written consent of The McGrawHill Companies, Inc., including, but not limited to, in any network or other electronic storage or transmission, or broadcast for distance learning. PREFACE Rationale We agreed to produce the instructor’s manual for the sixth edition of A First Look at Communication Theory because it’s a first-rate book and because we enjoy talking and writing about pedagogy. Yet when we recall the discussions we’ve had with colleagues about instructor’s manuals over the years, two unnerving comments stick with us: “I don’t find them much help”; and (even worse) “I never look at them.” And, if the truth be told, we were often the people making such points! With these statements in mind, we have done some serious soul-searching about the texts that so many teachers—ourselves...
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...TRADE AND ENVIRONMENT A RESOURCE BOOK Edited by Adil Najam Mark Halle Ricardo Meléndez-Ortiz TRADE AND ENVIRONMENT A RESOURCE BOOK Edited by Adil Najam Mark Halle Ricardo Meléndez-Ortiz Trade and Environment: A Resource Book © 2007 International Institute for Sustainable Development (IISD), International Centre for Trade and Sustainable Development (ICTSD) and the Regional and International Networking Group (The Ring). Trade and Environment: A Resource Book Edited by Adil Najam, Mark Halle and Ricardo Meléndez-Ortiz ISBN 978-1-895536-99-7 Published by International Institute for Sustainable Development, International Centre for Trade and Sustainable Development, The Regional and International Networking Group This publication is available online at http://www.trade-environment.org http://www.iisd.org http://www.ictsd.org http://www.ring-alliance.org Cover photos from iStockphoto. Readers are encouraged to quote and reproduce this material for educational, not-for-profit purposes, provided the source is acknowledged. Printed on 100% post-consumer recycled paper. Trade and Environment: A Resource Book The International Institute for Sustainable Development (IISD, http://www.iisd.org) contributes to sustainable development by advancing policy recommendations on international trade and investment, economic policy, climate change, measurement and assessment, and natural resources management. Through the Internet, we report on international negotiations and...
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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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...E SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical Thinking and Other Unnatural Acts: Charting the Future of Teaching the Past Sharon Hartman Strom, Political Woman: Florence Luscomb and the Legacy of Radical Reform Michael Adas, ed., Agricultural and Pastoral Societies in Ancient and Classical History Jack Metzgar, Striking Steel: Solidarity Remembered Janis Appier, Policing Women: The Sexual Politics of Law Enforcement and the LAPD Allen Hunter, ed., Rethinking the Cold War Eric Foner, ed., The New American History. Revised and Expanded Edition E SSAYS ON _ T WENTIETH- C ENTURY H ISTORY Edited by ...
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...The Future of Nursing: Leading Change, Advancing Health http://www.nap.edu/catalog/12956.html Committee on the Robert Wood Johnson Foundation Initiative on the Future of Nursing, at the Institute of Medicine PREPUBLICATION COPY: UNCORRECTED PROOFS Copyright © National Academy of Sciences. All rights reserved. The Future of Nursing: Leading Change, Advancing Health http://www.nap.edu/catalog/12956.html THE NATIONAL ACADEMIES PRESS 500 Fifth Street, N.W. Washington, DC 20001 NOTICE: The project that is the subject of this report was approved by the Governing Board of the National Research Council, whose members are drawn from the councils of the National Academy of Sciences, the National Academy of Engineering, and the Institute of Medicine. The members of the committee responsible for the report were chosen for their special competences and with regard for appropriate balance. This study was supported by Contract No. 65815 between the National Academy of Sciences and the Robert Wood Johnson Foundation. Any opinions, findings, conclusions, or recommendations expressed in this publication are those of the author(s) and do not necessarily reflect the view of the organizations or agencies that provided support for this project. International Standard Book Number 0-309-XXXXX-X (Book) International Standard Book Number 0-309- XXXXX -X (PDF) Library of Congress Control Number: 00 XXXXXX Additional copies of this report are available from the National Academies...
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...Web Video Texts Audio Projects About Account TVNews OpenLibrary | | | | Home | American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections | Search: Advanced Search | Anonymous User (login or join us) | Upload | Full text of "Natya Shastra of Bharata Muni Volume 1"THE NATYASASTRA A Treatise on Hindu Dramaturgy and Histrionics Ascribed to B ii A R A T A - M r X I Vol. I. ( Chapters I-XXVII ) Completely translated jor the jirst tune from the original Sanskrit tuttri «u Introduction and Various Notes M .U'OMOH A N liHOS H M.A., Pn. I). <OaU 2 Viu i95y CALCUTTA THE RoyiL ISIAJtC SOCIETY OF BENGAL Dedicated to the memory of thom great scholars of India. and the West mho by their indefatigable study and. ingenious interpretation of her Religion, Philosophy, Literature and Arts, have demon- strated the high ealiie of India- s culture to the World at large and ham helped her towa.nls a reawakening and political alteration., and who by their discovery of the Universal aspect of this culture have made patent India's spiritual kinship with the other ancient nations of the World and ham paved the way for an ultimate triumph of Internationalism. PREFACE The preparation 'of an annotated English translation of the Natya&stra entrusted...
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...Brunswick. the authors wish to thank kristen Condrat for her outstanding support in all phases of preparing this report, including literature review and identifying source documents, writing, data analysis, editing, and final review. special thanks also goes to susanne Viscarra, who provided copyediting services. Christine fry, Carrie spector, kim Arroyo Williamson, and Ayela Mujeeb of ChangeLab solutions prepared the report for publication. ChangeLab solutions would like to thank roberta friedman of the yale rudd Center for food Policy and obesity for expert review. for questions or comments regarding this report, please contact the supervising professors: Jerome D. Williams, PhD Prudential Chair in Business and research director – the Center for urban entrepreneurship & economic development (Cueed), rutgers Business school – newark and new Brunswick, Management and Global Business department 1 Washington Park – room 1040 newark, nJ 07102 Phone: 973-353-3682 fax: 973-353-5427 jeromew@business.rutgers.edu www.business.rutgers.edu/Cueed Paul Goldsworthy senior industry Project Manager department of supply Chain Management & Marketing sciences rutgers Business school Phone: 908-798-0908 goldswpa@andromeda.rutgers.edu Design: Karen Parry | Black Graphics The National Policy & Legal Analysis Network to Prevent Childhood Obesity (NPLAN) is a...
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...Кухаренко В.А. Практикум з стилістики англійської мови: Підручник. – Вінниця. «Нова книга», 2000 - 160 с. CONTENTS FOREWORD...............................................................................…………………………………………... 2 PRELIMINARY REMARKS.....................................................………………………………………….. 3 CHAPTER I. PHONO-GRAPHICAL LEVEL. MORPHOLOGICAL LEVEL…............................... 13 Sound Instrumenting. Craphon. Graphical Means…………………………………………………………...6 Morphemic Repetition. Extension of Morphemic Valency………………………………………………….11 CHAPTER II. LEXICAL LEVEL..............................................……………………………………….…14 Word and its Semantic Structure…………………………………………………………………………….14 Connotational Meanings of a Word………………………………………………………………………….14 The Role of the Context in the Actualization of Meaning…………………………………………………….14 Stylistic Differentiation of the Vocabulary…………………………………………………………………..16 Literary Stratum of Words. Colloquial Words…..…………………………………………………………..16 Lexical Stylistic Devices…………………………………………………………………………………….23 Metaphor. Metonymy. Synecdoche. Play on Words. Irony. Epithet…………………………………………23 Hyperbole. Understatement. Oxymoron. ……………………………………………………………………23 CHAPTER III. SYNTACTICAL LEVEL..................................…………………………………………38 Main Characteristics of the Sentence. Syntactical SDs. Sentence Length…………………………………..38 One-Word Sentences. Sentence Structure. Punctuation. Arrangement...
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...Кухаренко В. А. Практикум з стилістики англійської мови: Підручник. — Вінниця: Нова книга, 2000. — 160 с. Кухаренко Валерия Андреевна, д.ф.н., проф., кафедра лексикологии и стилистики английского языка факультетеа РГФ ОНУ им. И. И. Мечникова CONTENTS FOREWORD...............................................................................…………………………………………... 2 PRELIMINARY REMARKS.....................................................………………………………………….. 3 CHAPTER I. PHONO-GRAPHICAL LEVEL. MORPHOLOGICAL LEVEL…............................... 13 Sound Instrumenting. Graphon. Graphical Means…………………………………………………………...6 Morphemic Repetition. Extension of Morphemic Valency………………………………………………….11 CHAPTER II. LEXICAL LEVEL..............................................……………………………………….…14 Word and its Semantic Structure…………………………………………………………………………….14 Connotational Meanings of a Word………………………………………………………………………….14 The Role of the Context in the Actualization of Meaning…………………………………………………….14 Stylistic Differentiation of the Vocabulary…………………………………………………………………..16 Literary Stratum of Words. Colloquial Words…..…………………………………………………………..16 Lexical Stylistic Devices…………………………………………………………………………………….23 Metaphor. Metonymy. Synecdoche. Play on Words. Irony. Epithet…………………………………………23 Hyperbole. Understatement. Oxymoron. ……………………………………………………………………23 CHAPTER III. SYNTACTICAL LEVEL..................................…………………………………………38 Main Characteristics...
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...AVIATION TERRORISM Thwarting High-Impact Low-Probability Attacks TERRORISME AÉRIEN Contrecarrer des attaques improbables à impacts élevés A Thesis Submitted to the Division of Graduate Studies of the Royal Military College of Canada by Jacques Duchesneau, C.M., C.Q., C.D. In Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy April 2015 ©Jacques Duchesneau © This thesis may be used within the Department of National Defence but copyright for open publication remains the property of the author. ROYAL MILITARY COLLEGE OF CANADA COLLÈGE MILITAIRE ROYAL DU CANADA DIVISION OF GRADUATE STUDIES AND RESEARCH DIVISION DES ÉTUDES SUPÉRIEURES ET DE LA RECHERCHE This is to certify that the thesis prepared by / Ceci certifie que la thèse rédigée par JACQUES DUCHESNEAU, C.M., C.Q., C.D. AVIATION TERRORISM Thwarting High-Impact Low-Probability Attacks complies with the Royal Military College of Canada regulations and that it meets the accepted standards of the Graduate School with respect to quality, and, in the case of a doctoral thesis, originality, / satisfait aux règlements du Collège militaire royal du Canada et qu'elle respecte les normes acceptées par la Faculté des études supérieures quant à la qualité et, dans le cas d'une thèse de doctorat, l'originalité, for the degree of / pour le diplôme de PHILOSOPHIÆ DOCTOR IN WAR STUDIES Signed by the final examining committee: / Signé par les membres du comité examinateur...
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