Critical Perspectives on Accounting (1996) 7 , 409 – 435 RECONSIDERING THE ‘‘SOCIAL’’ IN POSITIVE ACCOUNTING THEORY: THE CASE OF SITE RESTORATION COSTS DEAN NEU AND CYNTHIA SIMMONS University of Calgary This paper seeks to challenge the hegemony of positive accounting theory explanations of managerial behaviour. We argue that the decontextualized perspective of positive accounting theory is limiting and that changing the perspective offers a more complete explanation of behaviour. Starting
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January 2009 | Section A1 Study Figure 1.(a) Describe the level of earthquake hazard risk along the west coast and the south coast (2) (b) Why are earthquakes common in some parts of the world? (4)(c) Which of the following can be physical causes of disasters? Put a cross in the two correct boxes. (2)A El NiñoB DeforestationC Population growthD Cyclone(d) With reference to a named example, explain what is meant by a disaster hotspot. (4)2 Study Figure 2. (a) How much ice has been lost between 2000
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3.1 Financing the Plan with Macroeconomic Balance Given the grim looking macroeconomic scenario which is further marred by global slowdown, it seems unlikely for India to be able to cut down its fiscal deficit by a whopping 2.2 % as being forecasted. Moreover high inflation, even higher interest rates makes the need for lowering the fiscal deficit even more difficult one to achieve. Measures taken to curb inflation have not borne fruits till now, and some policy implementation is required in
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387 From supply chains to value chains: A spotlight on CSR Malika Bhandarkar and Tarcisio Alvarez-Rivero* 1. Introduction Corporate social responsibility (CSR)1 has become a hot topic in boardrooms across the world. Changes in corporate value systems are being driven by pressures from different actors, including governments, consumers, non-governmental organizations (NGOs) and institutional investors (diagram 1). Multinational corporations (MNCs) have operations spread across the globe
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* LEGL 200 * Course Outline Chapter 1: Introduction to the Legal System 1. The law consists of enforceable rules governing relationships among individuals and society. 2. The law serves several purposes. a. Protect individuals b. Protect society c. Protect property, and d. Protect objectives 3. How does the law achieve the aforementioned purposes? a. By establishing confidence in the enforcement of laws b. Providing
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Business description 1|Page TABLE OF CONTENT Executive Summary.................................................................................. 3 Business Description................................................................................ 4 Enter the World of Nespresso........................................................................... 4 Nespresso Products/ Services offering.............................................................. 4 Key strategies of Nespresso…………………
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Business, Marks & Spencer Ben Cashore Professor, Environmental Governance and Political Science; Director, Governance, Environment and Markets (GEM) Initiative; and Director, Program on Forest Policy and Governance; Yale University Jason Clay Senior Vice President, Market Transformation, World Wildlife Fund Michael Fernandez Director of Public Policy and Global Partnerships, Mars, Incorporated Louis Lebel Director, Unit for Social and Environmental Research, Chiang Mai University Tom Lyon Director
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economic, Social and enviromental performance member of the mol group annual report 2008 tvK at a glance Key financial and operating data Letter from the Chairman Overview of the environment OUR BUSINESSES Major Strategic Goals Consolidated Companies Our Production Our Sales 4 6 8 12 16 20 22 28 FINANCIAL AND OPERATIONAL PERFORMANCE Management Discussion and Analysis on the results 34 Independent Auditor’s report 46 Consolidated Financial Statements 49 Supplement to the consolidated
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Employment News 31 May - 6 June 2014 www.employmentnews.gov.in 21 UNION PUBLIC SERVICE COMMISSION EXAMINATION NOTICE NO. 09/2014-CSP (LAST DATE FOR RECEIPT OF APPLICATIONS : 30/06/2014) DATE :31.05.2014 CIVIL SERVICES EXAMINATION, 2014 (Commission’s website-http://upsc.gov.in) F. No. 1/5/2013-E.I(B) : Preliminary Examination of the Civil Services Examination for recruitment to the Services and Posts mentioned below will be held by the Union Public Service Commission on 24th Aug
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EXECUTIVE SUMMARY This report is prepared in response to the exposure draft ED164 titled ‘An improved Conceptual Framework Financial Reporting: The objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.’ released by Australian Accounting Standard Board (AASB). Four major differences have been identified between the AASB’s current Australian Framework for the Preparation and Presentation of Financial Statements and
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