...efficiency. This paper describes the standardization of management accounting principles, this paper discusses the basic theory that the standardization of management accounting, Analysis of building management accounting theoretical framework the various elements and the logical relationship between them, and select the appropriate logical starting point as a starting point to build the foundation of management accounting theoretical framework. Keywords: management accounting, standardization, basic principles, basic theoretical system, theoretical framework. 1 Introduction Management accounting as one of the two branches of modern accounting, after decades of development, both in theory and practice have made some development, its important role of business management has gradually been of concern to the community, and follow-up is considered the accounting industry development. But in general, Management accounting in China there are still many problems, as opposed to the development of more sophisticated financial accounting, management accounting has not formed a complete system of theory and method, in theory, structure, methodology, content, system, and so are not standardized. Management accounting irregularities, not only affect their application in practice and promotion, but also affect people more in-depth study of the discipline. This article focuses on the standardization of management...
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...Theory: Compare/contrast two theoriesIntroduction Theory has so far remained a strategic tool in advanced nursing practice. Firstly, nursing utilizes every feature of management science. Fortunately, the knowledge base of each and every management science takes theory into account. Theory includes methods, principles, and concepts. The principles are usually related, and can be observed and validated or verified when translated into the practice of management. Likewise, concepts are general notions, thoughts, and ideas that tend to form a basis of discussion or action. Therefore, theoretical principles guide clinical nurses to various fundamental nursing concepts and provide productive line of action in a given situation. As a result, nurses should note that taking a hermeneutic or phenomenological approach (strict natural science approach) to nursing is not only naive but also misleading in real-life-settings. Alligood and Tomey, on the other hand, argues that prescriptive theories are often used as fundamental practice guidelines, which play a pivotal role in providing a wide range of practice situations in the nursing and nursing sector (2002). Apart from that, nursing can only become a real profession when it has both a theoretical and a scientific base. This follows the fact that nurses deal mainly with human behavior, thus, nursing is indeed a practice profession. Briefly speaking, nurse managers can achieve effective management by combining the theory of nursing with...
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...accounting theory and various approaches to the formulation of an accounting theory under two headings, namely: (1) traditional approaches, and (2) new approaches. The paper finally highlights the critiques of the accounting theory approaches Table of Content 1.0.0. Introduction……………………………………………………………………………… 1 2.0.0. Meaning of Accounting Theory………………………………………………………… 2 2.1.0. Needs and Purpose for Accounting Theory…………………………………………….. 3 3.0.0. Early Attempts at Accounting Theory……………………………………………………...3 4.0.0. Approaches to the for Formulation of Accounting Theory……………………………….5 4.1.0. 4.1.0. The Traditional Approaches………………………………………………………..5 4.1.1. Non – Theoretical, Practical, or Pragmatic (Informal) Approaches……............................5 4.1.2. Theoretical Approaches…………………………………………………...........................6 4.1.21. Deductive Approach………………………………………………………………………6 4.1.22. Inductive Approach ……………………………………………………………………….6 4.1.23. Ethical Approach…………………………………………………………….....................7 4.1.24. Sociological Approach…………………………………………………………………….7...
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...School of Psychology Module Title: Career Interventions: Beyond the One to One 1. Aims of Career Interventions: Beyond the One to One This module will enable you to: 1. To enable students to develop a level of competence in workshop facilitation necessary for professional practice and a critical understanding of relevant theoretical approaches. 2. To understand how to plan for and design a career learning programme within an educational institution , training or guidance organisation and evaluate good practice 3. To enable students to develop an awareness of the online tools available to use within career coaching practice, how to critically evaluate their effectiveness and an understanding of the learning theories as applied to online interventions 2. TEACHING/ LEARNING EXPERIENCES To enable the achievement of learning outcomes we offer the following: * Teaching sessions/ seminars * On-line learning through Moodle * Undertaking independent study and group work * Practice days with a range of clients Main Topics of Study 1 Delivery of group work in the guidance context, including competing theoretical approaches and skills and methods required for competent workshop facilitation in career coaching 2 Group theories including group dynamics, peer to peer coaching and learning and teaching theories 3 Career Learning Theory & frameworks and their relevance to development of learning programmes...
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...Human Resource Management 1. Executive Summary Strategic Human Resource Management (SHRM) has established great in recent years in the fields of Human Resource Management (HRM). SHRM is the new concept for both the strategic management field and the human resource management field. The SHRM concept is based mainly on the HRM Practices, which are the main force driving organizational performance. SHRM is concerned with approaches to HRM practices as a critical strategic dimension affecting organization performance; which is the objective of this assignment. Strategic human resource management enhances organizational effectiveness and also productivity. The implementations of the HRM practices mentioned in this assignment are able to achieve their goals and objectives. This assignment on SHRM highlights its importance in TECO Electric and Machinery Pte Ltd. And it focuses on what best practices of strategic planning the organization can achieve organizational effectiveness and performance. 2. Introduction 2.1. Human Resource Management (HRM): Torrington, Hall and Taylor (2005, p.14) defines Human Resource Management is a series of activities which: first enables working people and the organization which uses their skills to agree about the objectives and nature of their working relationship and, secondly, ensures that the agreement is fulfilled. Armstrong (2008, p.5) defines HRM as a strategic and coherent approach to the management of an organization’s most valued assets...
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...1365-2648.2009.05157.x Abstract Title. The use of theory in qualitative approaches to research: application in end-of-life studies. Aim. This paper is a report of an analysis of the use of theory in qualitative approaches to research as exemplified in qualitative end-of-life studies. Background. Nurses researchers turn to theory to conceptualize research problems and guide investigations. However, researchers using qualitative approaches do not consistently articulate how theory has been applied, and no clear consensus exists regarding the appropriate application of theory in qualitative studies. A review of qualitative, end-of-life studies is used to illustrate application of theory to study design and findings. Data sources. A review of theoretical literature was carried out, focusing on definitions and use of theory in qualitative end-of-life studies published in English between 1990 and 2008. Discussion. The term ‘theory’ continues to be used in a variety of ways by theorists and researchers. Within the reviewed end-of-life studies, the use of theory included theory creation or provision of a comparative framework for data analysis and interpretation. Implications for nursing. Nurses who...
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...use the following headings: Issue Description Provide a minimum 200-word detailed description of the health issue you have chosen. Theoretical Perspective Provide a minimum 500-word sociological analysis of the issue you have chosen. Use your textbook as well as other sociological sources (e.g., textbooks, journal articles) in this section. You will need to select one sociological theory which is relevant to your chosen issue, state the main ideas of this theory, and explain how effective the theory is in helping to understand the chosen issue. Conclusion Provide a minimum 200-word summary which explains how health sociology theory provides a different way of making sense of the organisation of health care. ISSUE DESCRIPTION The rise of nurse practitioners concerns the extension of some aspects of nursing practise to incorporate tasks once only performed by doctors. The issue here is whether the rise of the nurse practitioner role improves the agency and professional status of nursing, and the extent to which it is resisted by doctors as a challenge to their clinical autonomy. Nurse practitioners fall under the category of advanced practise nurses. The Australian nursing and midwifery council (ANMC) has proposed the following broad definition of advanced practice nursing: “Advanced practice nursing defines a level of nursing practice that utilises extended and expanded skills,experience and knowledge in assessment, diagnosis, planning, implementation and evaluation...
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...Western Ontario and University of Delaware Chri 2. Introduction The article is about presenting an integrated model about employees' commitment and motivation. According to the article, commitment and motivation are distinguishable, albeit related, concepts. More specifically, it suggest that commitment is one component of motivation and, by integrating theories of commitment and motivation, it gain a better understanding of the two processes themselves and of workplace behavior. This article is conceptual based which is largely based on presenting the reasoning of different theories. Employee Commitment and Motivation: A Conceptual Analysis and Integrative Model uses various theories about motivation and commitment. 3. Brief Summary This article tried to assert commitment is one part of motivation and, by integrating theories of commitment and motivation, For example, because commitment often involves psychological attachment to social foci, incorporating commitment as an independent aspect of motivation should allow enhanced understanding of behaviors that have broader social implications. The article begin its attempt at integration by providing a broad overview of theory and research pertaining to workplace motivation and commitment. Both are complex concepts, and therefore a comprehensive analysis is beyond the scope of the article. Specifically, the article incorporated theory and research on work motivation into a general model of the motivation process. Acknowledging...
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...reorganization at the administration level. Things are changing, practice and healthcare policy continue to transform at a rapid rate. Nursing theory has worked to provide stability and rationality to the ever changing field of nursing. The profession of nursing, just like any other profession, must work to prove the legitimacy of its practice which is accomplished through the confines of theory (McCrae, 2012). According to Alligood (2014), nursing theory not only fosters the development of nursing education and literature but also assists in practice advancement. This is important for laying a foundation and progressing in the field of nursing and helps to provide the basic knowledge for nursing care that involves “caring”. With all the change and uncertainty in healthcare, human caring has the potential to become a lost cause (Cara, 2003). Caring should be a central theme in nursing and the foundation of all nursing care (Watson, 2009). The goal of this paper is to explore and summarize the central ideas of Jean Watson’s Theory of Caring and to apply her theory to current practice and show its relevance to nursing education. Importance of Watson’s Theory of Caring Nursing care is made up of many factors, to include, knowledge, influence, experience, ethics and much more. Considering all that nursing is and does, a particular theory can paint a grand picture of what nursing care should be. Holistic nursing practice often generates from nursing knowledge, theories, expertise...
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...PhD Thesis 1998 Social, environmental and ethical factors in engineering design theory: a post-positivist approach Terence Love Department of Mechanical and Materials Engineering University of Western Australia Social, environmental and ethical factors in engineering design theory: a post-positivist approach Terence Love B.A. (Hons) Engineering This thesis is presented for the degree of Doctor of Philosophy of The University of Western Australia. Department of Mechanical and Materials Engineering 1998 Abstract This research investigated how social, environmental and ethical factors can be better included in theories of engineering design. The research focused on designing as an essentially human activity via consideration of the epistemological and ontological issues involved in constructing coherent design theory. The research investigations led to a clearer understanding of the roles of ontology, epistemology and methodology in design research and this clarification enabled the construction of a post-positivist approach to engineering design theory that better includes social, environmental and ethical factors alongside the existing products of scientific engineering design research. Other contributions to knowledge that emerged from the research process and which underpin the conclusions include; clarification of the terminology and basic...
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...PhD Thesis 1998 Social, environmental and ethical factors in engineering design theory: a post-positivist approach Terence Love Department of Mechanical and Materials Engineering University of Western Australia Social, environmental and ethical factors in engineering design theory: a post-positivist approach Terence Love B.A. (Hons) Engineering This thesis is presented for the degree of Doctor of Philosophy of The University of Western Australia. Department of Mechanical and Materials Engineering 1998 Abstract This research investigated how social, environmental and ethical factors can be better included in theories of engineering design. The research focused on designing as an essentially human activity via consideration of the epistemological and ontological issues involved in constructing coherent design theory. The research investigations led to a clearer understanding of the roles of ontology, epistemology and methodology in design research and this clarification enabled the construction of a post-positivist approach to engineering design theory that better includes social, environmental and ethical factors alongside the existing products of scientific engineering design research. Other contributions to knowledge that emerged from the research process and which underpin the conclusions include; clarification of the terminology and basic...
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...Master's Prepared Nurse Interview Eduardo Mariano Grand Canyon University Theoretical Foundations for Nursing Roles and Practice NUR502 July 31, 2013 Master's Prepared Nurse Interview Interview This is an interview of a Master’s- prepared nurse who has recently assumed an Assistant Director of Nursing position. The aim of the interview is to show how a graduate of a Master of Science in Nursing would adequately prepare a nurse to assume a higher role in the field of nursing practice, education or administration. This achievement offers the individual with many opportunities for growth and opens the door to different career possibilities. I chose to interview B.A., a fellow instructor at the Anaheim nursing school where we teach. Aside from knowing that she is optimally qualified to fill her post, I am also awed by how she rose from the ranks, and how she values education as the tool to reach for her dreams. Overview of Career B.A. started her career after graduating as a Medical Assistant at Everest College (formerly Bryman College), La Palma in 1991. She worked from 1991 – 1993 at a surgical group practice clinic in Cypress, and was responsible for the back room. She gained clinical experience while assessing patients, taking vital signs, assisting doctors and performing venipunctures and injections. Not content with her work, she continued with her studies and became a Certified Nursing Assistant from Long Beach City College in 1993. She worked at the Skylight Convalescent...
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...2016 Importance of Theory Paper The nursing philosophy is a group of concepts that help provide a method for treating and caring for patients. Nursing theory also can be an instrument of effort that emphasizes scientific facts, it will also show the trends of views of the wellbeing -disease course of action and the practice of healing care. The different nursing theories that have been planned contain ways in which patients should be treated. Principles of nursing theories require the nurse to assess the patient and understanding how the patient will respond to the cost of his or her illness. Theory is defined as "a belief, policy, or procedure proposed or followed as the basis of action". Nursing theory is "an organized framework of concepts and purposes designed to guide the practice of nursing (Nursing Theory, 2015)". Nursing philosophy helps guide nurses in their everyday nursing routine to help give their patients the best quality care. The three types of nursing theories in nursing are, nursing practice, grand theory, and middle range theory. Research and Studies results show, that nurses who incorporate nursing theory in their practice, give the best care to their patients. I will explain how Orem’s nursing theory on self-care helps patients achieve the goal of taking care of themselves with the help and guidance of the nurse. As patients come in the hospital or their primary care doctor’s office with an illness that inhibits them to take care of themselves...
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...Whther it is based on the basic requirements of the party and state policy, or based on the pursuit of the essence of the spirit of protecting human rights, criminal defense effectiveness is a practice to solve and important problem in theory have to consider. The current study are "cookie-cutter" to defend the effectiveness of implementation in the hope of improvement of the system of criminal procedural law on defense. Although the effects of related program design is an important factor in achieving effectiveness to defend, in today's defense system is increasingly perfect, defense effectiveness problem especially criminal entity effectiveness is cured, the most fundamental problem actually lies not in the program system is imperfect,...
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...of urinary lead; n is the number of these values; and σ , the Greek capital sigma (our "S") denotes "sum of". A major disadvantage of the mean is that it is sensitive to outlying points. For example, replacing 2.2 by 22 in Table 1.1 increases the mean to 2.82 , whereas the median will be unchanged. As well as measures of location we need measures of how variable the data are. We met two of these measures, the range and interquartile range, in Chapter 1. The range is an important measurement, for figures at the top and bottom of it denote the findings furthest removed from the generality. However, they do not give much indication of the spread of observations about the mean. This is where the standard deviation (SD) comes in. The theoretical basis of the standard deviation is complex and need not trouble the ordinary user. We will discuss sampling and populations in Chapter 3. A practical point to note here is that, when the population from which the data arise have a distribution that is approximately "Normal" (or Gaussian), then the...
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