lessons from east and west While the core principles of governance are the same throughout the world, the Asian model places particular emphasis on trust and relationships. This paper discusses the key differences between the western and Asian approaches to help business leaders explore the best aspects of both. Conclusions 1. The corporate governance model that’s familiar in Asia, Africa and most developing nations places strong emphasis on trust and relationships. This can be beneficial
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CONSUMPTION AND PRODUCTION PATTERNS * INDIVIDUAL CHOICES AND LIFESTYLES * COLLECTIVE DECISION-MAKING V. ETHICS, CULTURE AND EQUITY: SUSTAINABILITY AS A MORAL IMPERATIVE * SOME ETHICAL PRINCIPLES OF SUSTAINABILITY * The ’ethic of time’ * Complexity as an ethical issue * Continuity: the ethical link between past, present, and future * CULTURE AND SUSTAINABILITY * TOWARDS A COMMON ETHIC * EDUCATION, ETHICS, AND CHANGE VI. MOBILIZING FOR ACTION * AN
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Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
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8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
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8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
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H8032-Prelims.QXD 7/1/06 11:08 AM Page i CIMA’S Official Learning System CIMA Certificate in Business Accounting, 2006 Syllabus Certificate Level Fundamentals of Ethics, Corporate Governance and Business law David Sagar Larry Mead Philippa Foster Back H8032-Prelims.QXD 7/1/06 11:08 AM Page ii CIMA Publishing is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2006
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Chapter 1: The business systems of Asia Variety in the regional and general features Civilizational traditions • Confucianism • Taoism • Buddhism • Islam • Catholicism Historical external influences • Colonies • India establishing trading connections, mostly in South East Asia • Chinese who left China and settled as business people in the countries around the rim of the South China sea Periods: 1. 1945-1975 After the retreat of colonial powers, countries needed to reestablish their
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Small business social responsibility: Expanding core CSR theory Laura J. Spence Abstract This paper seeks to expand business and society research in a number of ways. Its primary purpose is to redraw two core CSR theories (stakeholder theory and Carroll’s CSR pyramid), enhancing their relevance for small business. This is done by the application of the ethic of care, informed by the value of feminist perspectives and the extant empirical research on small business social responsibility. It is
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AN INTRODUCTION TO INTERNATIONAL LAW "The case against historical objectivity is like the case against international law, that it does not exist" (Sir Isaiah Berlin) International law exists, although it is true it suffers from serious problems relating to foundational concepts of justice and reciprocity and is the subject of unfortunate neglect by scholars. The ALE (American Law Institute) defines international law as "law that deals with the conduct of states and of international organizations
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FAB PAPER F1 ACCOUNTANT IN BUSINESS BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the FIA and ACCA qualifications. In this, the only FAB/F1 Study Text to be reviewed by the examiner: We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide lots of exam focus points demonstrating what the examiner will want you to do We emphasise
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