ATPB 313 / ACTB 423 Accounting Theory & Practice TOPIC 5: ACCOUNTING STANDARD SETTING Chapter 7 SHD Learning Outcomes At the At the end of this lecture‚ students should be able to explain: ✓ The three theories proposed to understand the process of regulation – public interest‚ regulatory capture and private-interest theory ✓ a comparison of the free market and regulatory approaches to standard setting ✓ International standard setting ✓ Standard setting in Malaysia Introduction
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Goals of Sentencing There are five goals of sentencing: punishment‚ deterrence‚ incapacitation‚ rehabilitation‚ and restitution. Punishment‚ also called retribution is society’s way of getting revenge on a criminal for the harm they have caused. Retribution is society’s way of getting revenge or feeling like they got even with a criminal. In society a crime not only harms the victim of a crime‚ but society as well. A criminal’s injurious actions may outrage society as a whole. This creates the
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God command them because they are right? The Divine Command Theory plays a very important roll in answering these types of questions‚ however is disproved by the Euthyphro Dilemma. In this essay‚ a plausible argument will be proposed solving the Euthyphro Dilemma‚ but will then be objected for criticism. I will then offer a solution as to why this objection towards the Euthyphro Dilemma can be disproved. The Divine Command Theory purely states that God’s commands are what “is morally right
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Course goal 3 Develop student skill in the application of strategic concepts and tools to real organizations Outsource the function requiring the capabilities to a key supplier or another provider. Collaborate with a firm that has complementary resources and capabilities in a joint venture‚ strategic alliance or other type of partnership established for the purpose of achieving a shared strategic objective. Engage in a collaborative partnership for the purpose of learning how the other
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implications of each model. There are many theories about why people abuse children and who are more likely to abuse. These models aren’t rules or laws and they may have flaws. I will be comparing and writing about these flaws and also where the models have a point and backing these up with cases of child abuse which have been in the media. The models that I will be describing‚ comparing and evaluating are the Feminist Model‚ the Social learning theory‚ Contextual and the Medical Model of abuse.
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Just war theory Just War theory demands that for war to be justified a state must fulfil each of the following 6 requirements: (1) Just cause‚ (2) Legitimate Authority‚ (3) Right intention‚ (4) Likelihood of Success‚ (5) Proportionality and (6) Last resort. Just war theory was developed by theologians Augustine and Aquinas. This will be further discussed in the essay. In addition to this these 6 requirements can be categorised in 3 parts – Jus ad bellum‚ Jus in bello and Jus post bellum The
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Goal is an english series of 13 episodes. The story begins with a young Italian football player by the name Manni. When he arrives at the airport he gets picked up by a woman who works at the hotel he will be staying at. Her name is Emma and as the time goes he falls in love with her. The problem is that she already has a boyfriend‚ Paul Carter. Paul plays i the same team as Manni and doesn’t like that Manni is being with Emma. The situation becomes worse when Manni reveals that he also is in a relationship
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Life Goal When I graduated from high school‚ I could remember my teachers discussing how life will be after that. And some of the things that I could recall from those discussions were college life. Entering the college means you don’t have a specific target like entrance exam in junior and high school. At this time‚ looking at the future and planning ahead will help you complete what you need and help you get who you are‚ where you want to go and what you need to get there. I always see myself
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COMPETENCY GOAL I TO ESTABLISH AND MAINTAIN A SAFE‚ HEALTHY LEARNING ENVIRONMENT. A Safe Environment In order for children to feel safe away from home they need a safe environment where they can learn and play comfortably. I am always alert and continuously observe the children at all times. Children must never be left unsupervised. In the class‚ safety precautions such as checking all tables and chairs for damage and sharp edges is done weekly. All electrical outlets that are not being used
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Goal #1: To develop a better and more qualified understanding of the child and youth work field. Specific: By accomplishing this goal I will have the professional knowledge and slight experience of what is needed and expected of me in the child and youth work field. Measurable: I will know that I have achieved this goal when I am able to comprehend the knowledge that I have learnt and demonstrate it in the field. Achievable: This goal is achievable with effort and commitment to learning
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