136 Positive Accounting Theory and Science JCC Journal of CENTRUM Cathedra ™ Positive Accounting Theory and Science by M. Humayun Kabir Senior Lecturer, Faculty of Business Auckland University of Technology, Auckland, New Zealand Abstract This paper examines the development of positive accounting theory (PAT) and compares it with three standard accounts of science: Popper (1959), Kuhn (1996), and Lakatos (1970). PAT has been one of the most influential accounting research programs
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Communication Theory Nine: Two Robert T. Craig Communication Theory as a Field May 1999 Pages 119-161 This essay reconstructs communication theory as a dialogical-dialectical field according to two principles: the constitutive model of communication as a metamodel and theory as metadiscursive practice. The essay argues that all communication theories are mutually relevant when addressed to a practical lifeworld in which “communication” is already a richly meaningful term
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recently, most studies have focused on a single dimension of diversity (e.g., age, sex, race) in a domestic, typically U.S. context. In a world of globalization populated by boundaryless and virtual organizations, it is time to revisit the old theories of diversity and to create a new set of paradigms. Therefore, in this article we examine multiple dimensions of diversity to assess the current status of the
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This report explores the relationship between system oriented theories, sustainability issues and disclosures made by Orica Limited in their 2013 Sustainability Report (“Orica 2013”). The review is based on the system oriented theories covering Stakeholder Theory, Legitimacy Theory and Institutional Theory. On the basis of this assessment, recommendations are made for future approaches to Orica’s Sustainability Reporting. The 2013 Sustainability Report by Orica provided benefit to stakeholders.
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INTERNAL CRITICISM Adequacy: The Flood’s Theory of Successful Aging (Flood, 2005) was developed to addresses a nursing theory for care of the older adult regarding to the lack of nursing theory that offers clearly delineated guidelines for care of aging. Flood’s(2002) unique definition of successful aging among other explanations includes mental, physical, and spiritual elements of the aging person and emphasizing the individual's self appraisal. She used existing knowledge derived deductively
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the experiment we can come to a conclusion on whether further experimentation is needed or other hypothesis need to be implemented to solve a question. Introduction Blue porch ceilings are quite prevalent along the east coast, there are many theories as to why, from keeping evil spirits out of the home to fooling spiders and wasps into thinking that the ceilings are actually the sky. Many old houses around the Victorian and Colonial era bear this color in their porches due to the popularity at
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Testing A Theory PSY/201 May 12, 2013 A couple of years ago, I decided to test a theory on myself by trying to lose fight while gaining more muscle mass. I have heard so many different theories on how to lose fat while gaining muscle mass, but I could not find a good routine that gave me the best results. Before I began my research, I had to think critical about what was causing me to gain fat, and why my workout routine was not as effective on myself as it was for others. I began to search
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need to live they would not have died. I would have first seen how to take care of roses. Then I would have measured out the water and how much sun they needed and applied that then tested my theory I could have seen if they would have lived. If the roses had died after that then I would have tested other theories to see what works like trying to put fertilizer around the base of the rose bush to see if the ground was not the reason the roses were dying. If the ground does not have enough nutrients then
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Scientific Method Sharon Childers Unit 1 Individual Project May 5, 2013 Biology American Intercontinental University Biology is the study of life. When studying Biology one will study the way organisms live and their lives. How are humans created? How are cell formed? What is DNA made of? All of these questions are some form of Biology. Even the color of certain birds is a part of Biology. When dealing with the Sciences you will come across the Scientific Method. This method consists
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instance the Moral Influence theory insists that man’s sin is taken away when he answers in love to Christ’s sacrifice. This Moral Influence theory shares some similarities with the Sacrifice theory, which states that Christ’s sacrifice is the important component in atonement. Another theory that Morris discusses, Atonement as Victory, takes the Sacrifice theory even further and states that God’s strength is the driving force behind the atonement. There were many more theories discussed my Morris and
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