10 The REA Approach to Database Modeling T his chapter examines the resources‚ events‚ and agents (REA) model as a means of specifying and designing accounting information systems that serve the needs of all of the users in an organization. The chapter is comprised of three major sections. The first introduces the REA approach and comments on the general problems associated with traditional accounting practice that can be resolved through an REA approach. This section presents the REA model and
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Mens rea Subjectivity is the recklessness and intention : the mental state of d Objectivity negligence compared to a reasonable mans actions * The mr for murder is did d have malic aforethought : did d have the intention to kill or cause GBH * Recklessness is subjective concept with an exception of criminal damage which is objective now but wasn’t before due to HOL decision in r v g because it included an objective standard of fault * motive and intention is different : Moloney
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Mens rea translates to guilty mind‚ it refers to the mental element of a crime. Mens rea must be proved alongside actus reus for a defendant (D) to be guilty of an offence. This was set out in Woolmington v DPP. Specific intent crimes require proof of a higher level of mens rea (ie intention) because of the moral blameworthiness attached to such crimes‚ whereas‚ basic intent crimes require proof only of recklessness. Intention is the highest form of mens rea and has two types‚ direct and oblique
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1. Explain the development of the scientific method in the seventeenth century and the impact of scientific thinking on traditional sources of authority. During the 17th Century‚ a new‚ inquisitive‚ perspective of the world emerged within the upper and aristocratic cultures due to the need for technology for shipping‚ determining lent‚ and growing crops and the gradual decrease of deliberate church trust. The new perspectives of thinkers like Sir Francis Bacon‚ and René Descartes would eventually
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SWOT and Strategy Evaluation Paper Kristen Cohen PHL/320 Critical Thinking and Decision Making in Business Due February 16‚ 2015 Michael McQuinn SWOT and Strategy Evaluation Paper The Apple Company is a giant in the electronic industry and have proven themselves most successful over the past 40 plus years‚ and continue to be innovative and grow with the ever changing industry. Apple is most well-known for the iPod‚ iPad‚ iPhone‚ iTouch and the mac computer. These devices are mostly sold
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How Scientific Management Influenced Management Thinking Butler (1991‚ pp. 23) believes “ Many of Taylor’s ideas‚ concepts‚ and rules seem even more appropriate today than at the time he promulgated them. Furthermore‚ today’s technology and developments enable a more effective implementation.” The four principles of scientific management according to Butler (1991‚ pp.24) are as follows: Scientific development of the best work methods through observation‚ measurement and analysis – replacing
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J&B Enterprises Give an E-R diagram (entities‚ relationships‚ and cardinalities) and a minimal relational database for the following business process. J&B Enterprises offers each of its clients a full range of outsourcing service options which allow those companies to concentrate almost exclusively on their main value-added activities. J&B will do your bookkeeping‚ computer services‚ taxes‚ cleaning‚ advertising‚ legal work‚ etc. for you by dispatching its own well-trained employees to your
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INTRODUCTION Mens rea is a technical term‚ generally taken to mean some blameworthy mental condition‚ the absence of which on any particular occasion negatives the condition of crime. It is one of the essential ingredients of criminal liability.’ A criminal offence is committed only when an act‚ which is forbidden by law‚ is done voluntarily. The term mens rea has been given to the volition‚ which is the motive force behind the crinjinal act.2 An act becomes criminal only when it is done with guilty
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Scientific Communication Applied to the Beauty Industry: Challenges and Opportunities “A concerted and innovative approach to strategic marketing and corporate communications” A white paper by Marie Alice Dibon‚ Pharm.D Table of Contents I -Executive Summary: ....................................................................................................................................3 II - The Challenge: ............................................................................
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Sometimes‚ trying to practice positive thinking and stay happy‚ even when things don’t go our way can prove impossible. We’ve been advised countless times to set goals‚ follow our dreams‚ and attain success. But no one told us how hard it was going to be. Funny thing is that we were told to expect failures on the way‚ but we didn’t know what it truly meant until we failed the first time and felt like giving up. It’s at this point that we then try to look for faster roads to success that would
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