Accounting and Business Research‚ Vol. 40. No. 3 2010 International Accounting Policy Forum‚ pp. 259-273 259 The pros and cons of regulating corporate reporting: a critical review of the arguments Robert Bushman and Wayne R. Landsman* Abstract — In this paper‚ we distil essential insights about the regulation of financial reporting from the academic literature. The key objective is to synthesise extant theory to provide a basis for evaluating implications of pressures on the regulation of
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ENC 1011 Birth Control in American Society The Pros and Cons “On May 9‚ 1960‚ the Food and Drug Administration (FDA) approved the marketing of the first birth control pill in the United States.” The battle over birth control waged on long before F.D.A’s approval. Since its creation‚ arguments both pro and anti birth control have been immense. From religious beliefs to freedom of choice‚ both sides still have yet to find a middle ground on this matter. Whether negative or positive‚ birth control
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PROS AND CONS English Comp 1 7/17/2014 Firearms‚ are they good‚ or are they a safety hazard to everyone in this world? Are they so dangerous that no one should be allowed to own them or are they so necessary that we can’t live without them? Are we to strict on the laws involving firearms? This argument has been going on for many years. Controversial‚ of course. Beneficial lifesaver‚ definitely. Easy to control‚ no way. Guns are useful. Every day‚ they are responsible for killing
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The Leadership Quarterly 17 (2006) 559 – 576 www.elsevier.com/locate/leaqua Leadership and the organizational context: Like the weather? ☆ Lyman W. Porter ⁎‚ Grace B. McLaughlin 1 The Paul Merage School of Business‚ University of California–Irvine‚ Irvine‚ CA 92697-3125‚ USA Abstract This article reviews the leadership literature from 1990–2005 in twenty-one major journals in order to determine the nature and extent of attention to the organizational context as a factor affecting leaders’
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IGS 300V1-124 Quarterly Test 1.The three things that John Locke states the government must provide that the state of nature lacks are: 1. A set of clear written laws for the settlement of particular conflicts and issues involving social order. 2. Impartial judge to interpret and uphold the written laws. 3. Force that is able to execute the necessary set laws. The conditions that Locke sets for the extent and power of the legislative body are: 1. “It can not be absolutely arbitrary over the lives
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Quarterly preparation of financial statements and reports: the most appropriate interval of reporting What are businesses made for? Basically‚ businesses are made to earn profits by providing high quality goods and services to the consumers like the public. Different operations are carried out by these entities just to obtain their desired level of income and to establish a good reputation in the industry where they belong. Their earned income and incurred expenses for a certain period are summarized
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Pros and Cons for and against the Euro In the table below a number of arguments for and against a single European currency have been compiled. For the success or failure of the single European currency much depends on the size of the effects described below. Do the gains from reduced transaction costs‚ the disappearance of exchange rate instability‚ and greater price transparency outweight the losses from the cost of introducing the new currency and possible macroeconomic adjustment costs? Judge
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1) Nuclear power generation does emit relatively low amounts of carbon dioxide (CO2). The emissions of green house gases and therefore the contribution of nuclear power plants to global warming is therefore relatively little. Between mining the uranium‚ refining and enriching fuel‚ and finally to building and operating the plant‚ a big 1‚250 250-megawatt nuclear facility produces an estimated 250‚000 tons of carbon dioxide during its lifetime. In contrast‚ coal-fired plants produce close to 2 billion
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RUNNING HEAD: Naturalization Pros and Cons Naturalization Pros and Cons Metropolitan Community College Information Systems & Literacy Andrea Tinajero Monday‚ August 12‚ 2013 ABSTRACT It has been argued by many that legal residents who go through the process of becoming a U.S. Citizen leads those individuals to uncertainty and insecurity about their identity and where their loyalties lie. Loyalty at one level may mean being considered disloyal at another. However‚ many people believe
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Topics in Geriatric Rehabilitation Vol. 23‚ No. 3‚ pp. 280–288 Copyright c 2007 Wolters Kluwer Health | Lippincott Williams & Wilkins The Oral Care Imperative The Link Between Oral Hygiene and Aspiration Pneumonia Minn N. Yoon‚ BSc; Catriona M. Steele‚ PhD Oral health has increasingly become a priority issue for healthcare agencies in North America and worldwide. This review article attempts to (1) inform various healthcare providers of the risk factors that can arise from poor oral hygiene
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