Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed
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reviewed by Bertrand de Jouvenel, the noted French economist, historian, and author who is also thoroughly familiar with the English language. While Mr. de Jouvenel offered many valuable corrections and suggestions, it should be clearly understood that Dr. Russell bears full responsibility for the translation. The Law The law perverted! And the police powers of the state perverted along with it! The law, I say, not only turned from its proper purpose but made to follow an entirely contrary purpose
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UNDERSTANDING LEADERSHIP • Prentice defined it as “the accomplishment of a goal through the direction of human assistants” • Understand people’s motivations and enlist employee participation • Understand fellow workers • Relate individual goals to group goals A. Problems and Illusions • Crude forms of leadership rely on monetary rewards and alleviation of fears • Human beings are not machines, have complex responses • Each player must fully understand
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CHAPTER 12 INCENTIVE SYSTEMS Questions, Exercises, Problems, and Cases: Answers and Solutions 1. See text or glossary at the end of the book. 2. The major characteristics of divisional compensation plans include: cash bonuses and profit sharing plans based on short-term performance, deferred compensation incentives for long-term performance, and special awards for particular actions or extraordinary performance. 3. Expectancy theory holds the view that people will
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Resources for Teaching Prepared by Lynette Ledoux Copyright © 2007 by Bedford/St. Martin’s All rights reserved. Manufactured in the United States of America. 2 1 f e 0 9 d c 8 7 b a For information, write: Bedford/St. Martin’s, 75 Arlington Street, Boston, MA 02116 (617-399-4000) ISBN-10: 0–312–44705–1 ISBN-13: 978–0–312–44705–2 Instructors who have adopted Rereading America, Seventh Edition, as a textbook for a course are authorized to duplicate portions of this manual for their students. Preface
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Seventh Edition Accounting for Decision Making and Control Jerold L. Zimmerman University of Rochester To: Conner, Easton, and Jillian ACCOUNTING FOR DECISION MAKING AND CONTROL, SEVENTH EDITION Published by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright © 2011 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed
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productivity, performance, and relation with staff The projected financial income statement of the company after profits and expenses are factored in with this additional benefit cost Primary research consisted of 75 surveys that were given to parents at Aflac Imagination Station, Growing Room, and Netta Little Treasures. We also interviewed the managers at each location to determine various child care benefit packages provided. Secondary research sources included reviewing two large companies
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Social responsibility and managerial ethics You may be wondering, “Why should I care about corporate social responsibility or managerial ethics or whether or not my employees have health care benefits? Aren’t these the types of issues philosophers worry about?” To answer this question, you only need to pick up a recent newspaper or business magazine. Everything from Wall Street trading scandals to accounting frauds at AIG, Lehman Brothers, Enron, Parmalat, Satyam, WorldCom, Tyco, and Global
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thinking big – as she puts it herself to “make a splash”. Taran Swan’s journey as general manager of Nickelodeon Latin America depicts a pattern of successful leadership in building organizations. She fosters a great team of people who felt equal and who were able to work together to achieve a common goal. Her transformational management style was effective not only in the beginning, but would serve her well as she is confronted with an
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CONSTITUTION OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA - FDRE TABLE OF CONTENTS Preamble Chapter 1 Chapter 2 Chapter 3 Chapter 4: Chapter 5: Chapter 6: General Provisions Fundamental Principles of the Constitution Fundamental Rights and Freedoms Part 1 Human Rights Part 2 Democratic Rights State Structure The Structure and Division of Powers The Federal Houses Part 1 The House of Peoples' Representatives Part 2 The House of the Federation The Presidence of the Republic The Executive
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