...To what extent is conservatism a philosophy of imperfection? Traditional conservatives see humans as just another animal, driven by greed, lust and other basic instincts. Instincts that prevent us from being forward thinking members of society, they are also sceptical of anyone who presumes they understand the workings of the world by creating ideologies because they see the world as too complicated for a single person to understand. This leads them to believing that the only way to truly run a country is with ideas and laws that have been ‘’tried and tested’’ and that evolved to survive the test of time. This is one of conservative’s core values, tradition. Conservatives also say that humans seek order and stability which leads us into wanting a paternalistic state that gives us security in the exchange of the public being sedentary in their social status; this is a large part of Hobbes’ theory of a social contract where we give up freedoms in order to gain stability. Traditional conservatives also subscribe to the idea of an organic society where everyone is where they belong; much like a plant has its roots that it can’t survive without, society has low skill jobs that are required for it to run. And if the roots were to suddenly decided they wanted to be a leaf or even a petal, this order would be lost and chaos would ensue. One nation conservatives are more understanding of reasons of why humans are morally imperfect, and they accept that these imperfections can be influenced...
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...CHAPTER 2 ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT 1 2.1 Introduction In international accounting research, environmental influence is the key to understanding one country’s accounting system. "To a large extent, accounting is a product of its environment. That is, it is shaped by, reflects, and reinforces particular characteristics unique to its national environment" (Radebaugh and Gray 1997). From the late 1960s, researchers in international accounting have tried to categorize countries according to a series of criteria, which have been developed on a deductive or conductive basis. These criteria tried to explain the reasons for accounting differences between countries; they aimed to describe and compare different systems with each other in an efficient way. There are several advantages to categorize and analyze the differences among countries: First, it promotes improved understanding of the complex realities of accounting practices, as well as the factors that shape a country’s accounting regulations; Second, it provides useful information for solving some of the important accounting problems that exist in the world. For example, it can help policymakers assess the prospects and problems of international harmonization; Third, it can assist in the training of accountants and auditors who operate internationally; And finally, it can enable a developing country to better understand the available and appropriate types of financial...
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...Attribution License 3.0. http://creativecommons.org/licenses/by/3.0/ Ludwig von Mises Institute 518 West Magnolia Avenue Auburn, Alabama 36832 mises.org ISBN: 978-1-933550-73-2 Socialism and Capitalism Hans-Hermann Hoppe A Theory of Acknowledgements Three institutions assisted me while I wrote this treatise. As a Heisenberg Scholar I enjoyed the most generous financial support from the German Science Foundation (DFG) from 1982 through 1986. The present study is the most recent work I completed during this period. Additional support came from the Johns Hopkins University Bologna Center for Advanced International Studies, where I spent the academic year 1984-1985 as a Visiting Professor. The lectures delivered there provided the core of what is presented here. Finally, during the academic year 1985/86, when my research took on its present form and which I spent in New York City, I received the most unbureaucratic and cordial help from...
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...relationship is between the management group and the owners of the firm. * Managers are hired to administer the firms’ activities. * Owners and Managers may have different goals and may not be in perfect agreement. While owners are interested to maximize return of investment and security prices, managers have a wider range of economic interests and psychological needs. Because of this conflict, owners communicate with managers in such a way as to minimize conflict between the goals of two groups. * Costs relating to monitoring management reduce managers’ compensation. Therefore managers have an incentive to keep the cost low by not being in conflict with owners. * Conflict between owners and managers are mitigated to some extent by financial reporting. Routine financial reporting is one means by which owners can monitor employment contracts with managers. * Agency theory is used to explain the demand for audits. Auditor functions as an independent verifier of financial...
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... http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@jstor.org. . The MIT Press and American Academy of Arts & Sciences are collaborating with JSTOR to digitize, preserve and extend access to Daedalus. http://www.jstor.org JUDITH N. SHKLAR Putting Cruelty First friend said to me, with deeply religious Roman Catholic must you liberals bring everything down to cruelty?" irritation, "Why What could he have meant? He was, and is, the most gentle and kindly of men, and a principled defender of political freedom and social reform. As a Christian, as a dreadful vice. He was not he obviously defending cruelty regarded cruelty or abandoning liberal politics; rather, he was explicitly rejecting the mentality abhor brutality, but that regards cruelty as the summum that does not merely most evil of all the evils. And he was reminding me that, although malum, the us we also, and of far might agree about right and wrong, intuitively, most of we rank the virtues and vices. more significance, in the way differ enormously it as a sin. They Those who put cruelty first, as he guessed, do not condemn the Seven Deadly those...
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...Daniel Rutherford Jacobus Henricus Walther Hermann Nernst Reinhold Benesch & Ruth Erica Benesch Find How Oxygen is Transported in Human Body Frederick Soddy Artturi Ilmari Virtanen Louis Jacques Thenard discovers hydrogen peroxide Jbir ibn Hayyn Ya'qub Al-Kindi Paul Karrer Antoine-Laurent de Lavoisier Few things are as important as water, which we know is made of oxygen and hydrogen. Did you know that Antoine Lavoisier was the discoverer of both elements? Contributions to Science Antoine-Laurent de Lavoisier is one of the most important scientists in the history of chemistry. He discovered elements, formulated a basic law of chemistry and helped create the metric system. During his time, people believed that when an object burns, a mysterious substance called ‘phlogiston’ was released. This was called the ‘phlogiston theory’. Lavoisier’s experiments demonstrated the contrary, i.e. when something burned, it actually absorbed something from the air, instead of releasing anything. He later named the ‘something’ from the air as oxygen, when he found that it combined with other chemicals to form acid. (In Greek, ‘oxy’ means sharp, referring to the sharp taste of acids.) Henry Cavendish had earlier isolated hydrogen, but he called it inflammable air. Lavoisier showed that this inflammable air burned to form a colourless liquid, which turned out to be water. The Greek word for water is ‘hydro’, so the air that burned to form water was hydrogen! Lavoisier was...
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...Advanced Institute of Management Research (AIM), UK and London Business School The corporate scandals in the United States have stimulated a frenzy of activities in business schools around the world. Deans are extolling how much their curricula focus on business ethics. New courses are being developed on corporate social responsibility. Old, highly laudatory cases on Enron and Tyco are being hurriedly rewritten. “What more must we do?”, the faculty are asking themselves in grave seminars and over lunch tables (Bartunek, 2002). Business schools do not need to do a great deal more to help prevent future Enrons; they need only to stop doing a lot they currently do. They do not need to create new courses; they need to simply stop teaching some old ones. But, before doing any of this, we—as business school faculty—need to own up to our own role in creating Enrons. Our theories and ideas have done much to strengthen the management practices that we are all now so loudly condemning. vested interests, which are dangerous for good or evil” Keynes (1953: 306). This is precisely what has happened to management. Obsessed as they are with the “real world” and sceptical as most of them are of all theories, managers are no exception to the intellectual slavery of the “practical men” to which Keynes referred. Many of the worst excesses of recent management practices have their roots in a set of ideas that have emerged from business school academics over the last 30 years. In courses on corporate...
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...N E T A J I’ S LIFE and WRITINGS PART ONE AN INDIAN PILGRIM OR AUTOBIOGRAPHY OF SUBHAS CHANDRA BOSE WWW.HINDUSTANBOOKS. COM WWW.HINDUSTANBOOKS.COM PREFACE The NetaJi Publishing Society has great pleasure in presenting to the public the unfinished utobiography of`Netaji Subhas Chandra Bose. Netaji wanted to give his autobiography, when completed, the title "An Indian Pilgrim". That is how his autobiography derives the name. "An Indian Pilgrim" takes the reader from Netaji’s parentage, birth and early childhood to his Cambridge days—and what days !—when a youngman of 24 had to make up his mind either to take a path, strewn with roses, which promised nothing but ease, luxury and official honour, or a path, strewn with thorns, inviting one to selfless suffering and sacrifice and promising nothing more than blood, sweat and tears. The result of the struggle is known to the world. But only handful have had the privilege to know the different phases of that struggle. Perhaps it was not in 1921 but a decade earlier that the battle within had been won and lost. Perhaps even earlier! That is a poser which we leave to the readers. But one thing is certain that the Rashtrapati and the Rebel President, the Desh Gaurab and the Netaji, the creator of the First Government of the Free India and the beloved leader of the Hindus, Muslims, Sikhs, Christians and Parsees, had been moulded between 1897 and 1921. This is the period covered by "An Indian Pilgrim"...
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.... Organization Theory Challenges and Perspectives John McAuley, Joanne Duberley and Phil Johnson . This book is, to my knowledge, the most comprehensive and reliable guide to organisational theory currently available. What is needed is a text that will give a good idea of the breadth and complexity of this important subject, and this is precisely what McAuley, Duberley and Johnson have provided. They have done some sterling service in bringing together the very diverse strands of work that today qualify as constituting the subject of organisational theory. Whilst their writing is accessible and engaging, their approach is scholarly and serious. It is so easy for students (and indeed others who should know better) to trivialize this very problematic and challenging subject. This is not the case with the present book. This is a book that deserves to achieve a wide readership. Professor Stephen Ackroyd, Lancaster University, UK This new textbook usefully situates organization theory within the scholarly debates on modernism and postmodernism, and provides an advanced introduction to the heterogeneous study of organizations, including chapters on phenomenology, critical theory and psychoanalysis. Like all good textbooks, the book is accessible, well researched and readers are encouraged to view chapters as a starting point for getting to grips with the field of organization theory. Dr Martin Brigham, Lancaster University, UK McAuley et al. provide a highly readable account...
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...Министерство образования и науки Республики Казахстан Кокшетауский государственный университет им. Ш. Уалиханова An Outline of British Literature (from tradition to post modernism) Кокшетау 2011 УДК 802.0 – 5:20 ББК 81:432.1-923 № 39 Рекомендовано к печати кафедрой английского языка и МП КГУ им. Ш. Уалиханова, Ученым Советом филологического факультета КГУ им. Ш. Уалиханова, УМС КГУ им. Ш. Уалиханова. Рецензенты: Баяндина С.Ж. доктор филологических наук, профессор, декан филологического факультета КГУ им. Ш. Уалиханова Батаева Ф.А. кандидат филологических наук, доцент кафедры «Переводческое дело» Кокшетауского университета им. А. Мырзахметова Кожанова К.Т. преподаватель английского языка кафедры гуманитарного цикла ИПК и ПРО Акмолинской области An Outline of British Literature from tradition to post modernism (on specialties 050119 – “Foreign Language: Two Foreign Languages”, 050205 – “Foreign Philology” and 050207 – “Translation”): Учебное пособие / Сост. Немченко Н.Ф. – Кокшетау: Типография КГУ им. Ш. Уалиханова, 2010 – 170 с. ISBN 9965-19-350-9 Пособие представляет собой краткие очерки, характеризующие английскую литературу Великобритании, ее основные направления и тенденции. Все известные направления в литературе иллюстрированы примерами жизни и творчества авторов, вошедших в мировую литературу благодаря...
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...Leichhardt. { } = additional material from lectures. ( ) = my comments. (See ‘x’) refers to book page number. A short (somewhat boring) message from the summary executioner before you dive in; These notes are an interpretation of the book Law in Context and the lectures given as part of the 1991 Course. They are not a satisfactory substitution for reading the text. You are only likely to get the maximum value out of this summary by reading it in conjunction with the text. The question of ‘the law in whose context’ may be worth keeping in mind as you read. This is an interpretation seen through my eyes, not yours. My comments are not unbiased, as it is as equally unlikely that yours may be. So my ‘advice’ is consider what is said here and in the book considering the need to understand the ‘mechanics’ that help make sense of the more involved themes that develop in the book as you progress through Law in Context. The observations, important in their own right, may be particularly useful for seeing how their often ubiquitous expression is taken as ‘normal’ in the areas of wider society, such as in discussions of economics and power. It is unlikely that you will find any ‘right answers’ from this summary, but I do hope it helps you in synthesising opinions. A bibliography of books I used is given at the end of this summary. If your head isn’t spinning too much, maybe it is worth getting together earlier in the semester with friends and talking about...
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...CHAPTER 1 INTRODUCTION 1.1 Research Background The auditor’s roles are to provide an opinion on financial statement and to ensure that the statements are based on true and fair image of company performance to the stakeholders. They are authorized in checking the accuracy of business records. Opinions given by the auditor gives an added credibility to the financial statements (Maqableh, 2014). Commonly, investors often rely on financial statements provided by auditor in making investment judgement and increase the productivity of financial markets. Financial statements provided by the auditors are often reviewed as credible, unbiased opinion that truly reflects the company financial positions. There’s no doubt that auditor independence is the core of auditing profession when establishing its objectivity and integrity. Auditor independence, in particular, indicates the ability of an auditor to disregard any influence or control when conducting an opinion (AAA, 1973). Therefore, auditor must be, and must be seen to be independent of company management. Lack of independence causes audits to be considered to have little value (Johnstone, Sutton, & Warfield, 2001). This is further supported by Elliott and Jacobson (1998) that a particular interest may trigger a risk that could weaken the outcome of the audit which in turn impairs the auditor independence. Hence, independence is fundamental to the purpose served by auditors (Moore et al., 2002). This study is limited to...
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...Risk-Based Inspection API RECOMMENDED PRACTICE 580 SECOND EDITION, NOVEMBER 2009 --``,,,,,``,,`,``,``,`````````,,-`-`,,`,,`,`,,`--- --``,,,,,``,,`,``,``,`````````,,-`-`,,`,,`,`,,`--- Risk-Based Inspection Downstream Segment --``,,,,,``,,`,``,``,`````````,,-`-`,,`,,`,`,,`--- API RECOMMENDED PRACTICE 580 SECOND EDITION, NOVEMBER 2009 Special Notes API publications necessarily address problems of a general nature. With respect to particular circumstances, local, state, and federal laws and regulations should be reviewed. API is not undertaking to meet the duties of employers, manufacturers, or suppliers to warn and properly train and equip their employees, and others exposed, concerning health and safety risks and precautions, nor undertaking their obligations under local, state, or federal laws. Information concerning safety and health risks and proper precautions with respect to particular materials and conditions should be obtained from the employer, the manufacturer or supplier of that material, or the material safety datasheet. Neither API nor any of API’s employees, subcontractors, consultants, or other assigns make any warranty or representation, either express or implied, with respect to the accuracy, completeness, or utility of the information contained herein, or assume any liability or responsibility for any use, or the results of such use, of any information or process disclosed in this publication, or represent that its used would...
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...Essays Essays Part II. 2, 2.] Part II. 2, 2.] Essays The Project Gutenberg EBook of Essays, by Ralph Waldo Emerson This eBook is for the use of anyone anywhere at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this eBook or online at www.gutenberg.net Title: Essays Author: Ralph Waldo Emerson Editor: Edna H. L. Turpin Release Date: September 4, 2005 [EBook #16643] Language: English Character set encoding: ISO-8859-1 *** START OF THIS PROJECT GUTENBERG EBOOK ESSAYS *** 1 Essays Produced by Curtis A. Weyant , Sankar Viswanathan and the Online Distributed Proofreading Team at http://www.pgdp.net ESSAYS BY RALPH WALDO EMERSON Merrill's English Texts SELECTED AND EDITED, WITH INTRODUCTION AND NOTES, BY EDNA H.L. TURPIN, AUTHOR OF "STORIES FROM AMERICAN HISTORY," "CLASSIC FABLES," "FAMOUS PAINTERS," ETC. NEW YORK CHARLES E. MERRILL CO. 1907 CONTENTS INTRODUCTION LIFE OF EMERSON CRITICAL OPINIONS CHRONOLOGICAL LIST OF PRINCIPAL WORKS THE AMERICAN SCHOLAR COMPENSATION SELF RELIANCE FRIENDSHIP HEROISM MANNERS GIFTS NATURE SHAKESPEARE; OR, THE POET PRUDENCE CIRCLES NOTES PUBLISHERS' NOTE Merrill's English Texts 2 Essays 3 This series of books will include in complete editions those masterpieces of English Literature that are best adapted for the use of schools and colleges. The editors of the several volumes will...
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...ambitious overview of the cooperative strategy literature. The book will be welcomed by serious students and scholars focussed on this important phenomenon.’ Paul W. Beamish, Canada Research Chair in International Business, Ivey Business School, University of Western Ontario ‘This book provides a comprehensive, well-organized and richly illustrated analysis of inter-firm cooperation. While relevant for managers and business students, it extensively draws on the most up-to-date research, making it also a valuable source for academics studying strategic alliances and the wide array of management issues they raise. Child, Faulkner, and Tallman have done a remarkable job of putting together in a highly consistent way all the knowledge available on what has become an essential facet of business development, namely Cooperative Strategy.’ Pierre Dussauge, Professor of Strategic Management, HEC – School of Management, Paris ‘I highly recommend this book for alliance scholars and practitioners. The breadth of coverage of the practical and theoretical literature on cooperative strategy is one of the book’s primary contributions. The authors demonstrate a comprehensive understanding of the subject matter and the numerous case studies demonstrate a close connection with actual experience.’ Andrew Inkpen, J. Kenneth and Jeanette Seward Chair in Global Strategy, Thunderbird, The Garvin School of International Management ‘Companies need to know not just how to compete with other firms, but how to...
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