...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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...UNIT ONE THE GIFT OF THE MAGI By O. Henry I. Introduction O. Henry, whose real name was William Sydney Porter (1867 – 1910), is famous chiefly for his short stories. These stories are usually set amid the poorer working – class life of the cities, the characters being ordinary simple people with their daily living to earn, a life which O.Henry knew well. But the stories are not mere realistic sketches. O. Henry had both the craftsmanship of a writer and the compassion of a man. As a writer he constructs a clever plot with an unforeseen and an unexpected climax suddenly released so that the reader is kept guessing till the last moment what the outcome is to be. As a man he saw the drab surrounding and narrow circumstances which he described, but he lit them with sympathy and humour. Though in most of his stories humour seems to be predominant, yet the sympathy is always there, so the humour is warmed and enriched by its humanity. The story that follows, however, is an example of the reverse process. There are more tears in it than laughter. Yet laughter is implied and one might say that because of it the tears are touched with a more tender compassion. II. Text One dollar and eighty – seven cents. That was all. And sixty cents of it was in pennies. Pennies saved one and two and a time by bulldozing the grocer and the vegetable man and the butcher until one’s cheeks burned with the silent imputation of parsimony that such close dealing implied. Three times Della counted it. One...
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...ABSTRACT This paper critically reviews the literature seeking to establish evidence for a positive accounting theory of corporate social disclosures. It carefully traces through the original work of Watts and Zimmerman (1978) showing their concern with the lobbying behaviour of large US oil companies during the 1970s. Such companies were argued to be abusing monopolists and likely targets of selfinterested politicians pursuing wealth transfers in the form of taxes, regulations and other ‘political costs’. Watts and Zimmerman’s reference to “social responsibility” is shown to be a passing remark, and most likely refers to “advocacy advertising”, a widespread practice amongst large US oil companies at that time. Subsequent literature that relies on Watts and Zimmerman to present a case for social disclosures is shown to extend their original arguments. In the process, concern over the “high profits” of companies is shown to diminish, and the notion of political costs is so broadened that it blurs with other social theories of disclosure. Consequently, the positive accounting based social disclosures literature fails to provide distinct arguments for self-interested managers wealth maximising. This paper also shows that the empirical evidence gathered to date in support of a positive accounting theory of social disclosures largely fails in its endeavour. * The author would like to thank Alan MacGregor, Carolyn Stringer, Gregory Liyanararchchi, Ros Whiting and an anonymous reviewer...
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...University of Wollongong Research Online Faculty of Business - Accounting & Finance Working Papers 2006 Faculty of Business The Critique of Accounting Theory M. Gaffikin University of Wollongong, gaffikin@uow.edu.au Publication Details This working paper was originally published as Gaffikin, M, The Critique of Accounting Theory, Accounting & Finance Working Paper 06/25, School of Accounting & Finance, University of Wollongong, 2006. Research Online is the open access institutional repository for the University of Wollongong. For further information contact the UOW Library: research-pubs@uow.edu.au 06/25 University of Wollongong School of Accounting & Finance The Critique of Accounting Theory Working Papers Series Michael Gaffikin School of Accounting & Finance University of Wollongong Wollongong NSW 2522 Australia Tel +61 (2) 4221 3718 Fax +61 (2) 4221 4297 eMail george@uow.edu.au www.uow.edu.au/commerce/accy/ The Critique of Accounting Theory Michael Gaffikin* School of Accounting and Finance, University of Wollongong, NSW 2522 In previous papers (Gaffikin 2005a, 2005b, 2005c, 2006) the discussion has examined accounting as a science, with attempts to employ a scientific methodology; as a purely technical expression of economic theory, heavily dominated by research in finance; and as part of “law”, albeit law (regulation) heavily influenced by dominant economic and political ideology. That discussion revealed that all these perspectives...
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...Project Organization : Mobilink Telecom Team Leader : Matih-ur-Razzaq (56151) Team Member : Muhammad Umar Saeed (56128) Muhammad AbuBakar (56109) Syed Iftikhar Ali (56108) Submitted To, Prof. Rashid Saleemi NameRoll NumberDesignationMarksMatih-ur-Razzaq56151Chief Executive OfficerMuhammad Umar Saeed56128Chief Operational OfficerMuhammad AbuBakar56109Vice President (Finance)Syed Iftikhar Ali56108Vice President (Administration) Table Of Contents Executive Summary Organizational Chart Current Situation Market Analysis Consumer Analysis Vision Statement Mission Statement SWOT Analysis Critical Success Factor Competitive Advantage Marketing Mix Product Lines Pricing Place Promotion Conclusion Suggestions & Recommendations Scenario References Executive summary Mobilink GSM (PMCL), a subsidiary of Orascom Telecom, started its operations in 1994, and has become the market leader both in terms of growth as well as having the largest customer subscriber base in Pakistan - a base of over 20 million and growing. We pride ourselves on being the first cellular service provider to operate on a 100% digital GSM technology in Pakistan that also provides state-of-the-art communication solutions to its customers. Mobilink offers exclusively designed tariff plans that cater to the communication needs of a diverse group of people, from individuals to businessmen to corporate and...
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...Official Kali Linux Documentation This PDF has been autogenerated on docs.kali.org - Aug 19, 2013 00. Introduction to Kali Linux What is Kali Linux ? Kali Linux is an advanced Penetration Testing and Security Auditing Linux distribution. Kali Linux Features Kali is a complete re-build of BackTrack Linux, adhering completely to Debian development standards. All-new infrastructure has been put in place, all tools were reviewed and packaged, and we use Git for our VCS. More than 300 penetration testing tools: After reviewing every tool that was included in BackTrack, we eliminated a great number of tools that either did not work or had other tools available that provided similar functionality. Free and always will be: Kali Linux, like its predecessor, is completely free and always will be. You will never, ever have to pay for Kali Linux. Open source Git tree: We are huge proponents of open source software and our development tree is available for all to see and all sources are available for those who wish to tweak and rebuild packages. FHS compliant: Kali has been developed to adhere to the Filesystem Hierarchy Standard, allowing all Linux users to easily locate binaries, support files, libraries, etc. Vast wireless device support: We have built Kali Linux to support as many wireless devices as we possibly can, allowing it to run properly on a wide variety of hardware and making it compatible with numerous USB and other wireless devices. Custom kernel patched for injection:...
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...Learning with Technology Evidence that technology can, and does, support learning. A white paper prepared for Cable in the Classroom James M. Marshall, Ph.D. San Diego State University May 2002 Executive Summary “We’ve wired the schools — now what?” This question resonates with educators, and troubles them at the same time. After countless local and national efforts have boosted the infrastructure of our schools, the significant issues now arise. Should we continue to pump money into educational technology for our schools? Do computers really help students learn? How can students and teachers best learn from the World Wide Web and its content? These questions are not new, nor unique to the dawn of Internet-connected schools. Earlier technologies, from textbook and illustration to film, television, and multimedia computer, have prompted similar ponderings. If technology is to have a significant role in schools, we need assurance that it works. More emphatically, we need confidence that use of educational technology results in learning. Research, both historical and contemporary, suggests that technology-based instruction can and does result in learning. Witness these examples of television, multimedia, and computer technologies delivering content to support learning: • Watching the television program Blue’s Clues has strong effects on developing preschool viewers’ flexible thinking, problem solving, and prosocial behaviors (Bryant, Mullikin, McCollum...
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...INTRODUCTION TO AFRICAN POLITICS CONTENTS PAGE Introduction ………………………………………….…………… 1 Course Aims ……………………………………………………… 1 Course Objectives ………………………………………………... 1 Working through Course……………………………………. This 2 Course Materials………………………………………………….. 2 Study Units………………………………………………………. . 2 Text books and References……………………………………….. 3 Assessment File…………………………………………………… 3 Tutor-Marked Assignment ……………………….. ……………… 4 iv POL 122 INTRODUCTION TO AFRICAN POLITICS Final Examination Grading…………………………………... and 4 Course Marking Scheme………………………………………….. 4 Presentation Schedule…………………………………………….. 4 Course Overview ……………………………….………..…….….. 5 How to Get the Most from This Course………………………….. 6 Facilitators/Tutors and Tutorials………….……………………….7 Summary…………………………………………………………. . 8 Introduction Welcome to POS 102: Introduction to African Politics This course is a three-credit unit course for...
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...1 ESSAYS ON SUSTAINABILITY Thirteen Challenging Essays for Earthlings By Peter E. Black, 2008 Wheels and Water .......................................................page 1 Water and Humans on Planet Earth ................................... 2 Climate, Weather, and Global Warming ............................. 3 A Catastrophic Loss of Species ......................................... 4 The Naked Truth................................................................... 5 Asymmetrical Resource Distribution ................................. 6 Stormwater and Groundwater Runoff ................................ 7 Economy, Energy, Environment ......................................... 8 Drill in the ANWR? No Way! ............................................... 9 The Wonder of Water ......................................................... 10 Buffering Sands of Time.................................................... 11 Ecology and Civilization .................................................... 12 With a Bang, not a Whimper.............................................. 13 © 2008 Peter E. Black, PhD (US Copyright Registration TXu 1-580-484, July 13, 2008 as “Conservation is the Cornerstone of Sustainability”) Distinguished Teaching Professor of Water and Related Land Resources, Emeritus, State University of New York, College of Environmental Science and Forestry, 1 Forestry Drive, Syracuse, NY 13210 peblack@esf.edu and www.watershedhydrology.com Essays on Sustainability Thirteen Challenging...
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...| | STATEMENT 1 This thesis is the result of my own investigations, except where otherwise stated. The correction services have been used, the extent and nature of the correction is clearly marked in a footnote(s). Other sources are acknowledged by footnotes giving explicit references. A bibliography is appended. |Signed | |(Candidate) | |Date | | | STATEMENT 2 I hereby give consent for my thesis, if accepted, to be available for photocopying and for inter-library loan, and for the title and summary to be made available to outside organizations. |Signed | |(Candidate) | |Date | | | Candidates on whose behalf a bar on access has been approved by the University should use the following version of Statement 2: I hereby give consent for my thesis, if accepted, to be available for...
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...percent of the people who are asked this question will say yes. Evidently, we tend to overestimate our abilities behind the wheel. Is the same thing true when it comes to making investment decisions? You will probably not be surprised when we say that human beings sometimes make errors in judgment. How these errors, and other aspects of human behaviour, affect investors and asset prices falls under the general heading of “behavioural finance.” In the first part of this chapter, our goal is to acquaint you with some common types of mistakes investors make and their financial implications. As you will see, researchers have identified a wide variety of potentially damaging behaviours. In the second part of the chapter, we describe a trading strategy known as “technical analysis.” Some investors use technical analysis as a tool to try to exploit patterns in prices. These patterns are thought to exist (by advocates of technical analysis) because of predictable behaviour by investors. Chapter 9 Behavioural Finance and the Psychology of Investing 273 9.1 Introduction to Behavioural Finance Sooner or later, you are going to make an investment decision that winds up costing you a lot of money. Why is this going to happen? You already know the answer. Sometimes you make sound decisions, but you just get unlucky when something happens that you could not have reasonably anticipated. At other times (and painful to admit) you just make a bad decision, one that could have...
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...This text was adapted by The Saylor Foundation under a Creative Commons Attribution-NonCommercial-ShareAlike 3.0 License without attribution as requested by the work’s original creator or licensee. Saylor URL: http://www.saylor.org/books Saylor.org 1 Preface Writing is often a challenge. If you were ever challenged to express yourself via the written word, this book is for you. Writing for Success is a text that provides instruction in steps, builds writing, reading, and critical thinking, and combines comprehensive grammar review with an introduction to paragraph writing and composition. Beginning with the sentence and its essential elements, this book addresses each concept with clear, concise, and effective examples that are immediately reinforced with exercises and opportunities to demonstrate learning. Each chapter allows students to demonstrate mastery of the principles of quality writing. With its incremental approach, this book can address a range of writing levels and abilities, helping each student prepare for the next writing or university course. Constant reinforcement is provided through examples and exercises, and the text involves students in the learning process through reading, problem solving, practicing, listening, and experiencing the writing process. Each chapter also has integrated examples that unify the discussion and form a common, easy-tounderstand basis for discussion and exploration. This will put students at ease and allow for greater...
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...University of Tennessee, Knoxville Trace: Tennessee Research and Creative Exchange Doctoral Dissertations Graduate School 12-2009 Peeking Out: A Textual Analysis of Heteronormative Images in Prime-Time Television D. Renee Smith University of Tennessee - Knoxville, drsmith@utk.edu Recommended Citation Smith, D. Renee, "Peeking Out: A Textual Analysis of Heteronormative Images in Prime-Time Television. " PhD diss., University of Tennessee, 2009. http://trace.tennessee.edu/utk_graddiss/10 This Dissertation is brought to you for free and open access by the Graduate School at Trace: Tennessee Research and Creative Exchange. It has been accepted for inclusion in Doctoral Dissertations by an authorized administrator of Trace: Tennessee Research and Creative Exchange. For more information, please contact trace@utk.edu. To the Graduate Council: I am submitting herewith a dissertation written by D. Renee Smith entitled "Peeking Out: A Textual Analysis of Heteronormative Images in Prime-Time Television." I have examined the final electronic copy of this dissertation for form and content and recommend that it be accepted in partial fulfillment of the requirements for the degree of Doctor of Philosophy, with a major in Communication and Information. Catherine A. Luther, Major Professor We have read this dissertation and recommend its acceptance: Michelle T. Violanti, Suzanne Kurth, Benjamin J. Bates Accepted for the Council: Carolyn R. Hodges Vice...
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...EDITION Whom This Book Is For xix ACKNOWLEDGMENTS xxiii INTRODUCTION The Moral Common Ground 3 I THE LOST WORLD Things We Can’t Not Know 1 2 What It Is That We Can’t Not Know 3 Could We Get By Knowing Less? II EXPLAINING THE LOST WORLD 4 The First and Second Witnesses 5 The Third and Fourth Witnesses 6 Some Objections vii 19 29 54 83 93 116 viii WHAT WE CAN’T NOT KNOW III HOW THE LOST WORLD WAS LOST 7 Denial 8 Eclipse 149 173 IV RECOVERING THE LOST WORLD 9 The Public Relations of Moral Wrong 10 The Public Relations of Moral Right 11 Possible Futures 199 214 230 APPENDIX 1 appendix 2 appendix 3 appendix 4 Notes Index APPENDICES Decalogue as a Summary of the Natural The Law The Noahide Commandments as a Summary of the Natural Law Isaiah, David, and Paul on the...
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...William & Mary Law Review Volume 45 | Issue 4 Article 5 A Pattern-Oriented Approach to Fair Use Michael J. Madison Repository Citation Michael J. Madison, A Pattern-Oriented Approach to Fair Use, 45 Wm. & Mary L. Rev. 1525 (2004), http://scholarship.law.wm.edu/wmlr/vol45/iss4/5 Copyright c 2004 by the authors. This article is brought to you by the William & Mary Law School Scholarship Repository. http://scholarship.law.wm.edu/wmlr A PATTERN-ORIENTED APPROACH TO FAIR USE MICHAEL J. MADISON* ABSTRACT More than 150 years into development of the doctrineof "fairuse" in American copyright law, there is no end to legislative,judicial, and academic efforts to rationalizethe doctrine. Its codification in the 1976 CopyrightAct appearsto have contributedto its fragmentation, rather than to its coherence. As did much of copyright law, fair use originated as a judicially unacknowledged effort via the law to validate certain favored practicesand patterns.In the main, it has continued to be applied as such, though too often courts mask their implicit validation of these patterns in the now-conventional "caseby-case" application of the statutoryfair use "factors"to the defendant's use of the copyrighted work in question. A more explicit acknowledgment of the role of these patterns in fair use analysis would be consistent with fair use, copyright policy, and tradition. Importantly, such an acknowledgment would help to bridge the often difficult conceptual gap between fair use...
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