...The REA Accounting Model: Intellectual Heritage and Prospects for Progress Cheryl L. Dunn Florida State University William E. McCarthy Michigan State University Send page proofs to: William E. McCarthy Department of Accounting N270 North Business Complex Michigan State University East Lansing, MI 48824 Acknowledgments: The authors would like to acknowledge the helpful comments of three anonymous referees and the editor on two earlier versions of this paper. Helpful pointers into the literature were provided by William Schrader and Stephen Zeff. We would also like to acknowledge comments received at the Michigan State University 1995 Summer AIS Colloquium and at the 1995 Workshop on Semantic Modeling of Accounting Phenomena. Financial support was received from Arthur Andersen LLP and from the Departments of Accounting at Grand Valley State University and Michigan State University. The REA Accounting Model: Intellectual Heritage and Prospects for Progress ABSTRACT: Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the intellectual...
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... CJ 230-02 Criminal Law for Criminal Justice Prof. Sara Block July 15, 2013 First degree murder is a crime against a person. The actus rea is the “guilty act” of the murder, or killing itself. For first degree murder, you need to establish the mens rea, or “guilty mind”, which would be determine if the murder was premeditated or not. The mens rea, the act of a guilty mind. First degree murder is a premeditated crime. That init self is indicative of the mens rea of the perpetrator. The elements of mens rea are the act was done: purposely, knowingly, recklessly, and negligently. Elements of murder in Texas do not have to be pre-meditated to be first degree. You can be charged with murder 1. If you intentional or knowingly caused the death of someone it is first degree. 2. If you intended to cause serious bodily injury and commit an act that is dangerous to human life that causes death. 3. If you commit or attempt to commit a felony, and in the course of the act or attempt...
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...mental and physical. Mens Rea is the mental aspect of a crime. In order to achieve a crime, the Mens Rea requirement under the model penal code, a purposeful act, a knowing act, a reckless act, and a negligent act must be present. Each act is part of the state of mind of the person committing the acts. A purposeful act is an intentional act from the person committing the crime. For example, if a gunmen walks into a busy toy store during the holiday season while shoppers are shopping and shots a loaded gun, this could be considered a purposeful act. A knowing act occurs when someone performs an act with knowledge. Referring back to my earlier example, if the gunmen went into the toy store and shot someone, the knowing act could be considered that he or she knew that someone would be shot. A reckless act occurs when a person carelessly acts. If a driver decides to send a text message while driving down a major highway at excessive speeds, this could be considered a careless act. A negligent act occurs when a person acts with a substantial risk. If the driver was driving on a deserted road with no other drivers in sight and suddenly hits someone on the side of the road, this could be considered a negligent act. All four acts must be present in Mens Rea. The second element of a crime is Actus Reus. This included the physical aspect of the crime committed. Under the model penal code in order to achieve actus reus, the act must be voluntary. The model penal code clearly defines...
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...Cannon Hill Park is one of the premier parks in Berminham and has been awarded Green Flag status. With beautiful flowerbeds, lakes, pools and a wonderful collection of trees, its easy to see why. Theres plenty of opportunity for exercise at the parks tennis courts, bowling and putting greens and wildlife enthusiasts can follow the walkways and cycle routes longside the River Rea. The conservation area within the park includes a 5 acre woodland known as the RSPB Centenary Plantation. There is also a wildflower meadow, which is sown each year with cornfield annuals such as field poppy, cornflower and corn marigold, providing visitors to the Park with a spectacle which is very rare in the urban environment. Traditional forms of land management are used to enhance this beautiful area, less than 2 miles from the centre of Birmingham. The park is an ideal venue for families with childrens play areas and boats for hire on the lake in the summer. There are plenty of picnic areas and refreshments are available at the Garden Tea Rooms and the Midland Arts Centre. 佳能山公园（Cannon Hill Park）是伯明翰首要的公园之一，并已经被授予Green Flag status，而它美丽的花圃，湖，足球场和树木则证明了这个奖项。在这个公园，您有足够的机会来练习网球，保龄球和高尔夫球。 公园里的保护区有有着5英亩的森林土地被叫做RSPB Centenary Plantation。还有一个野生的草场，这里每年都长有罂粟，矢车菊和万寿菊，给游客一个与城市环境大不相同的景色。 这个公园是家庭带领孩子来玩的理想场所，夏季还有可以租赁的小船。在Garden Tea Rooms 和Midland Arts Centre还有足够的野餐地点。 本篇文章来源于美国旅游网(usa.bytravel.cn) 转载请以链接形式注明出处 网址：http://usa.bytravel.cn/art/192/bmhjnsgyCannonHillPark.html Introduction Cannon Hill...
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...Career goals in Psychology Lynda Reyes PSY 215 Careers in Psychology I want to be a psychologist. I would love to learn all about the way people act, think and feel and at the same time try to help them. I have a very easygoing personality and I love to have fun and laugh. I ask a lot of questions, and I think I am very easy to get along with. Some career goals I have is to finish college, I would like to find a job I want to keep that I could make a career out of, and just take it one day at a time because I have desire to make the right decisions and live a pleasant life. I first became interested in psychology a couple years ago. I feel like I need to try and help make a difference, and that's what I would like to spend the rest of my life doing. The field of psychology is divided into subfields each of which deal with a different area, and since working with and helping people is a good feeling for me, community and social services is an excellent job group. When going into the field of psychology, one is able to explore many different careers. I’m also interested in forensics. The field of forensic psychology has grown in the 21st century because courtrooms recognize the value of psychologist’s testimonies to help juries reach a clearer verdict. Like all fields in psychology, forensics has many perspectives, they can focus on law enforcement psychology, the psychology of litigation, correctional psychology, and forensic psychology (Nietzel, Bernstein, & Milich...
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...Throughout this essay I will be discussing in turn the actus reus and the mens rea, and the different factors that must be considered when trying to determine these elements of a crime. It is accurate in saying that two elements must be present, the actus reus and the mens rea when trying to determine whether someone is guilty of an offence, but you can not just take these words simply as they are. The actus reus can consist of more then just an act. In many circumstances, an omission can be just as serious, and it must be established at the very beginning whether it is an act or an omission you are dealing with. Causation must also be proved for the defendant to be liable for the consequences. The literal meaning of mens rea, 'a guilty mind' is also somewhat misleading. Other factors that are to be considered whilst discussing the above statement include the dynamics that constitute the necessary mens rea; whether the defendant had the intention of the consequences, and/or whether they acted recklessly (either Cunningham and Caldwell recklessness.) I will also be looking at strict liability cases, which is the one circumstance in which the defendant can be found guilty without the necessary mens rea. What ever the offence is at hand, the prosecution must establish every part of the actus reus, and it is crucial that these elements are strictly proved. In order for the defendant to be found guilty of the offence, they must have voluntarily brought about the actus reus. If...
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...relate to. Many rainforests are cut down to grow fields, use the wood for paper and such and to build cities and factories (resulting in extinction of many animal and plant species) but it is not something we see with our own eyes, so it might as well not happen in the first place. Furthermore, flushing soap, chemicals, etc. down the drain, damages the ecosystem because clean water is spoiled – water in which millions of animals live. When we throw garbage in nature, we walk away, so we do not always realise that it takes hundreds of years, maybe even thousands, for a soda can or a piece of plastic to break down and disappear. Even though our ancestors did carry some blame, we are still carrying the bigger fault. That is exactly what Chris Rea sings, and writes, about in his song...
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...Mens Rea in Statutory Offences In the field of law, it is important to understand each and every cause of each and every act. Only then can a sound judgment be given in a case. If the judge does not consider all possible aspects and possibilities, then he will draw the correct legal conclusion most of the times but, not always. One of the most important things to consider with regard to any offence is the mens rea, or the guily intention. This element of crime (mens rea) has been in the picture almost ever since criminal law has been known to exist. It had been incorporated in definitions of crimes as far back as The Code of Hammurabi (1700 B.C.) through the use of words like “intend” and “knowledge”. But, as the years have passed, complexities regarding the use of mens rea have arisen and the courts constantly keep trying to resolve the issues regarding the application of the rule. Generally the question that arises in cases is that whether mens rea is present or absent in the offender. But, sometimes, the question is whether it is required or not. This happens in case of statutory offences. They may expressly or impliedly rule out the requirement of mens rea. The current research study critically analyzes this situation and takes into account the existing views and decisions on the issue. Statutory Offence An offence is basically a violation of law. In legal parlance, the word “offence” is generally construed as a criminal wrong. Hence, offence means a wrong in penal...
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...Criminal Law Jordan Miller CJA 354 September 24, 2012 Kristin Mildenberger Criminal Law Former Chief Justice and President of the United States from 1909 to 1913, William Howard Taft once stated “Presidents come and go, but the Supreme Court goes on forever.” That statement currently remains to hold true. The first Supreme Court was called to assemble on February 1, 1790, at which time the powers and duties of the Supreme Court were established. The United States Supreme Court currently has one Chief Justice and eight Associate Justices and is the highest judicial body in the United States. In the 2009 case of the Supreme Court vs. Joel Tenenbaum, the Recording Industry Association of America (RIAA) sued former Boston University student Joel Tenenbaum for file sharing 30 songs he illegally downloaded from the Internet. According to Bloomberg (2012): The court, without comment, refused to hear Tenenbaums challenge to a law that let the recording industry collect thousands of dollars from individuals for such downloading. The jury was told to impose damages, set by US copyright law, of between $750 and $150,000 per violation. Jurors set a rate of $22,500 for each of 30 songs he downloaded. (para. 2) A jury subsequently ordered Tenenbaum to pay $675,000 in fines directly associated with each of the 30 illegally downloaded and shared songs. "I find it hard to believe that the legal system would uphold a six-figure sum against someone just for downloading music," Tenenbaum...
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...A Good Samaritan law is a law which compels a person to act for another if they are ill, in harm or other peril. The UK is one of the few European countries that have not criminalised failure to act, but instead the courts and some statutes have provided situations whereby liability will be imposed for a failure to act, or an ‘omission’. This assignment will discuss these circumstances and analyse why they exist. The law of England and Wales states that for someone to be found guilty of an offence there are two elements which must be found; these are actus reus and mens rea. Actus reus is a criminal act, and coupled with mens rea, ‘the guilty mind’, liability can often be imposed. However actus reus, deceivingly, does not have to be an ‘act’. There are certain circumstances where a failure to act, or an ‘omission’, is enough to place criminal liability. The general rule in English criminal law is that an omission will not result in criminal liability, for example if a by-passer witnesses someone being stabbed, but does not intervene, then the victim dies, they will not be liable, even though they may have reasonably been able to help. This is because there is no ‘constructed situation’ where it says there is a duty to act. However, there are certain situations where liability will be found, because it is expressed in statute, this is called direct liability; where a statute specifically states that there is a duty to act; for example the Road Traffic Act 1988 s.6 which provides...
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...NAME: _______________________________________ CASE 8: Research In Motion: Managing Explosive Growth 1. BACKGROUND INFORMATION |Timeframe |Country(s) Involved |Key Individuals & Titles |Company Type & Size | | | | | | 2. BRIEF SUMMARY OF CASE SITUATION |Business or Industry Description |Particular Company Situation | 3. INDUSTRY AND COMPETITIVE ANALYSIS |Dominant Economic Characteristics |Strategic Group MAP | | | | | | | | | | | | | | ...
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...the right hair, and covering nothing up but your crotch area. This interprets sexuality. The same goes for women. typical images for women are a big chest, a big behind, slim waist, long legs, skinny, oh and flawless. The stereotypes these advertisements perpetuate are that men are supposed to be taller, bigger, heartless, and tough. As for women, they have to be smaller, looked down upon, and even always being innocent. When it comes to race, a white boy has control over the white girl. But when it's a black boy and a white girl, the girl has the control. Go figure that race would have a part in advertisement. Another way race is involved in this is when it comes to colored women, they're seen as animals. They would dress up the colored models into an animal such as a tiger and have her pose as...
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...comparison between model in the past and the present, and how models become more restraints than before. Also we will talk about the advantage of using models and how they can make our life much easy. Models have evolved since the beginning of the century. There are many kinds of models for almost any system or item that exist. Each model uses short, long, simple or complex mathematics formula it depends of which case the models solve. However the models that are used in these recent years are very complex and have many numerous computations which make the only one that can handle it is the computer. These kinds of models are usually use in a wide variety of tasks, such as prevision of the decision made, and an effective answer to everyday problems. During time, models start to be more restraints than before. These kinds of restraints should have value or weight to make a model compatible with the case that model solve. There are several constraints or restraints in each models, one of the most important one is budget of the project. In other words the more wherewithal, the more model accuracy. Mark P. McDonald ( December 8, 2010). To use complex mathematical formula in the models it requires an educated staffs with a good knowledge of model branch, which make the model more expensive and take more time to solve it, comparing with computer time and cost. However the need of special educated persons is strictly required to conclude if the models created by computer...
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...superior performance in a given job, role, or situation.Competency modeling is the activity of determining the specific competencies that are characteristic of high performance and success in a given job. Competency modeling can be applied to a variety of human resource activities. This research paper will describe how organizations identify their core competencies and how they are applying this competency data to improve performance. It will also explain some emerging trends in competency modeling. Developing Competency Models Competencies enable employees to achieve results, thereby creating value. It follows that competencies aligned with business objectives help foster an organization's success. Organizations must understand their core competency needs - the skills, knowledge, behaviors, and abilities that are necessary for people in key roles to deliver business results.According to Boulter, et al (1998), there are six stages involved in defining a competency model for a given job role. These stages are: 1. Performance criteria - Defining the criteria for superior performance in the role. 2. Criterion sample - Choosing a sample of people performing the role for data collection. 3. Data collection - Collecting sample data about behaviors that lead to success. 4. Data analysis - Developing hypotheses about the competencies of outstanding performers and how these competencies work together to produce desired...
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...discovering similarity, maturity, and capability to measure, model asses and evolves the alignment level existing among business and technological assets of an enterprise. The top research issue for currently is the alignment between business processes and supporting software system. For the first time the issue was mention in the 1970 and then several studies and researches were conducted focused the alignment concerns. Actually this paper is aiming to review a proper analysis which considering the alignment topics. From the view of the business and technological alignment, it focuses on the degree of the information technology mission, objectives and plans, support and is supported by the business mission, objective and plans. To looking how the organization can achieve alignment, the traditional approaches have been used, however only a little contribution about how to identify and correct misalignment. To complete the alignment strategies, the modeling and measurement is a must. The phase of modeling is about the various entitled the alignment concept and the links between business and IT entities. Measurement of the alignment degree existing between the chosen assets for establishing if there is any improvement. The alignment is supported by an automatic support where it’s all the processes. There is several approaches was proposed to address issue from modeling to measurement. The approaches are Strategic Alignment Model (SAM) which used for financial service firms for determining...
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