ACCOUNTING CHANGES © Written by Professor Gregory M. Burbage‚ MBA‚ CPA‚ CMA‚ CFM changes.doc Please observe all copyright laws A "Change in an accounting principle" is changing from one generally accepted accounting principle to another generally accepted accounting principle‚ or changing the method of application of a particular principle. A change should only be made when the new principle is preferable over the former. When the FASB issues a new pronouncement that expresses preference for a
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Type of Bonds Fixed rate bonds have a coupon that remains constant throughout the life of the bond. A variation are stepped-coupon bonds‚ whose coupon increases during the life of the bond. Zero-coupon bonds (zeros) pay no regular interest. They are issued at a substantial discount to par value‚ so that the interest is effectively rolled up to maturity (and usually taxed as such). The bondholder receives the full principal amount on the redemption date. High-yield bonds (junk bonds) are bonds
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1. A hesitancy to assert oneself * I only understand that it is a type of guilt which is you are ashamed of being embarrass of what you are saying or you think it is wrong. You mistrust yourself because your are not sure of what you think if it is right or true. 2. Feeling of shame for a particular inner feeling * It is a feeling that you ashamed that you’re embarrass because you’re different to their culture. You afraid of being laughable or unacceptable because you are not the same
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Types of Fallacy 1) Fallacy of Accident/ Fallacy of Sweeping Generalization - occurs when one reason with the generalization as if it has no exceptions. Examples: 1) Cutting people with a knife is a crime Surgeons cut people with knives Therefore‚ surgeons are criminals. 2) Birds can fly Penguins are birds Therefore‚ penguins can fly 3) Speeding up above 50 kph is a crime. Therefore‚ ambulance drivers are criminals. 2) Fallacy of Converse Accident - occurs when
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What is a reactive attitude? What bearing does it have on the problem of free will? A theory that has attacked the validity of discussions on freedom in modern philosophy is determinism. In these discussions‚ questions have arisen as to how the truth or falsity of this theory should affect our lives. In this essay I will discuss the formal implications‚ illustrated by Peter Strawson‚ that come about from this. This will mean discussion of our reactive attitudes on: our moral considerations and on
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CULTURAL CHANGE AT EDITH COWAN UNIVERSITY LEADERSHIP AND CHANGE MANAGEMENT MBA 5603 AUTHORS LIBO CHENG 10104718 YU HUANG 10096617 GLORIA MWINZI 10239352 DATE 16TH June‚ 2012 Contents EXECUTIVE SUMMARY 4 INTRODUCTION 4 BACKGROUND 4 Change event 5 Scope 5 Justification of the change 5 Research questions 6 LITERATURE REVIEW 6 Type of change 6 Model of change 7 Hard System Model of Change 7 Soft System Model of Change 7 Drivers of
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Change Management: Defining change management It is important to note what change management is and what change management is not‚ as defined by the majority of research participants. Change management is not a stand-alone process for designing a business solution. Change management is the processes‚ tools and techniques for managing the people-side of change. Change management is not a process improvement method. Change management is a method for reducing and managing resistance to change
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Types of Banks. Commercial banks differ from investment banks.Most financial consumers think of “the bank” as a place to keep liquid financial resources‚ such as checking accounts and savings accounts. A consumer may have personal accounts at acommercial bank. The commercial bank’s primary business involves taking in financial assets as deposits then lending these assets to other customers at a rate of interest. The interest rate the bank charges on loansand revolving lines of credit or other credit
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With descriptive models‚ the role of the OD practitioner is to illuminate “what is” for the client‚ and “what could be”. Within descriptive models‚ contingency theorists would argue that the OD practitioner facilitates change only‚ not focus. The client determines the direction of change and the OD practitioner helps the client get there. Most diagnostic models fit under the “descriptive” category. Examples include: ! ! ! ! ! ! Bolman and Deal: Four Frames Model Freedman: Socio-technical Systems Model
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people’s vision of the future” (Stanley‚ 2011‚ p. 57). The term leadership can be applied to varying positions within healthcare‚ from management to the clinical setting. However‚ while those in a management position may wear the title of “leader”‚ this type of leadership can be far removed from that of a clinical leader. I believe that the above quote by Stanley (2011) is true from the perspective that not all styles of leadership are instrumental in the changing or challenging of people’s vision of the
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