Summary Issue: The FASB’s Conceptual Framework for Financial Reporting: A Critical Analysis Author: American Accounting Association’s Financial Accounting Standards Committee George J. Benston (Primary author); Douglas R. Carmichael; Joel S. Demski; Bala G. Dharan; Karim Jamal; Robert Laux; Shiva Rajgopal; George Vrana. Summary: FASB organizes the discussion of these conditions: users of financial reports‚ primary use of financial statements- management and investment decisions‚ cash flow as
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References: Abalajon‚ T. (1993). Development and validation of modules on selected topics in SEDP Math II at the Manila High School‚ 1992-1993 Ames‚ C. (1992). Classroom: Goals‚ structures and student motivation. Journal of Educational Psychology‚ 84(3)‚ 261-271. Aquino‚ Josefina L. (1988). Solutions and applications of triangles: A modular approach Boyles‚ N. & Contadino‚ D. (1997). The learning differences sourcebook. L.A.: RGA Publishing Group. Burger
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A conceptual model for assessment national competitiveness in the post conflict countries “The case of Afghanistan” Mohammad Rezaei “mohamedrezaei@gmail.com” Abstract A country ’s economic development level depends on National competitiveness; therefore improving the competitiveness of post conflict nations is essential for economic recovery. National diamond model of Porter and its approaches has been used in most type of countries with several studies and Model has been repeatedly confirmed;
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mirror to their leadership abilities. Managers‚ who have this skill‚ usually have the advantage to communicate with other people and increase their motivation in performing a duty. If these skills are not owned by the manager‚ diversity in terms of race‚ language and culture‚ it will be difficult for managers to create the vision‚ mission and goals. Conceptual Skills These skills associated with the ability to coordinate and integrate all activities in the organization. It helps managers to see how all
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Conceptual Art – Essay ”In conceptual art the idea or concept is the most important aspect of the work. When an artist uses a conceptual form of art‚ it means that all if the planning and decisions are made beforehand and the execution is a perfunctory affair. The idea becomes a machine that makes the art.” (Sol LeWitt‚ Artforum 1967‚ Paragraphs on Conceptual Art.) Conceptual art is a form of art where the idea is the most important aspect and the product or work of art‚ if there is any at
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Available online at www.sciencedirect.com Procedia - Social and Behavioral Sciences 56 (2012) 175 – 182 International Conference on Teaching and Learning in Higher Education (ICTLHE 2012) in conjunction with RCEE & RHED 2012 A Conceptual Framework for Mathematical Ability Analysis through the Lens of Cultural Neuroscience Aisha Mahmooda‚ *‚ Mohd Fauzi Othmanb‚ Yudariah Mohammad Yusof c b Centre for Engineering Education‚ School of Graduate Studies‚ Universiti Teknologi Malaysia‚ UTM
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The Conceptual Blender The findings shown from the theory of conceptual blending‚ also known as the blending theory‚ described in The Way We Think‚ by Giles Fauconnier and Mark Turner‚ allows students and researches an opportunity to better understand both the general and comprehensive organization of linguistic and conceptual occurrences. What is conceptual blending? Conceptual blending is a theory of cognition or the way we think. Conceptual blending‚ also called conceptual integration‚ can
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Conceptual skill Modern management has been trend globalization and improve constantly. A manager’s job is complex and a range of skills are used by different level management. Although some management theorists propose a long list of skills‚ the necessary skills for managing a department or an organization can be summarised in just three categories: conceptual ‚human and technical (Katz‚1974) .The application of three skills changes as managers move up in the organization. Although the degree
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Theoretical Framework Bronfenbrenner’s Ecological Model and Bioecological Model suggest that the developing child (e.g.‚ students‚ teachers) can be influenced by the environment. These environments included but not limited to the developing child’s home‚ school‚ and family (Bronfenbrenner‚ 1994; Bronfenbrenner‚ 1995). The Ecological Model and Bioecological Model can help explain differences between students’ and teachers’ perceptions. In the microsystem‚ for example‚ Bronfenbrenner states that
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journal is available at www.emeraldinsight.com/0969-6474.htm A conceptual framework of corporate and business ethics across organizations Structures‚ processes and performance ¨ Goran Svensson Oslo School of Management‚ Oslo‚ Norway‚ and Corporate and business ethics 21 Greg Wood Deakin University‚ Warrnambool‚ Australia Abstract Purpose – The objective of this paper is to introduce and describe a conceptual framework of corporate and business ethics across organizations in terms of
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