and ethical issues of creative accounting 1.1 Introduction Creative accounting is also called “Earnings management” which is known as the manipulation of financial information. The term can be defined in many ways. Initially we define it as ’a process whereby accountants use their knowledge of accounting rules to manipulate the figures reported in the accounts of a business ’ (Naser‚ 1993‚ p.59). Creative accounting‚ at root‚ is the origin of numerous accounting frauds. Many accounting scandal
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ABSTRACT Utilitarianism is a normative ethical theory originally established by Jeremy Bentham and John Stuart Mill that advocates brining about good consequences or happiness to all concerned. Kantianism is the philosophy of Immanuel Kant. Kantianism is another famous rule of the nonconsequentialist theory. Kant’s theory contains several ethical principles. These principles are the good will‚ establishing morality by reasoning alone‚ categorical imperative‚ duty rather than inclination‚ and summary
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What’s New SOLIDWORKS 2011 Contents What’s New: Highlights of SolidWorks 2011....................................................................ix Legal Notices..................................................................................................................11 1 User Interface...............................................................................................................13 SolidWorks Search....................................................................
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Is Nursing a Profession Jesse Morris Introduction Discussion of Bixler and Bixler’s Criteria Roy and Geneveive Bixler emphasized in their list of criteria for professions that a profession should attract certain intellectual and personal qualities. The Bixler’s outlined the pathway for professionalism to include a well-defined body of knowledge on a higher level of intellectualism. Nursing As A Profession Nurses have specialized education and training validated by “professional licensure”
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Kudler Accounting System BSA 310 05/20/2012 Kudler Accounting System To the Executives of Kudler Fine Foods‚ Today‚ I introduce to you an idea that will help revolutionize the accounting process at Kudler Fine Foods. Upon its implementation‚ Kudler Fine foods will be able to easily manage its portfolio of accounts and analyze all of its data‚ all at a moment’s notice. The ability to access reports‚ on a annually‚ bi-annually‚ quarterly‚ or any time therein‚ is completely up to the
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According to Kant‚ he believes that the only thing unconditionally good is good will. Good will is the idea of people having to do ones moral duty. Kant’s ethical theories are based off of the categorical imperatives. Categorical imperatives‚ as stated during class‚ act only on those rules that you can rationally will to be universal. In response to Kant’s theory‚ I believe that good will is not the only thing that is unconditionally good. I believe this because there will be many instances in life
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Arguments on Utilitarianism Which is more valuable: a game of push-pin or the study of Latin? Which has greater worth: the life of a single young girl or the lives of an entire community? These are the sorts of questions raised when dealing with the matter of utilitarianism. According to Jeremy Bentham‚ the father of the theory‚ the ultimate moral goal of human beings should be to increase pleasure and to decrease pain. To maximize the amount of time spent in content‚ and minimize the times of
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Utilitarianism is a teleological theory in normative ethics‚ this essentially means that the theory is one in which looks at the consequences of an action to determine if it is right or wrong. The theory of Utilitarianism mainly derives from the concept of utility which in this context is defined as something which is beneficial or conducive to the well-being of the maximum number. There are two main scholars of Utilitarianism‚ one of which is Jeremy Bentham and who is regarded as the founder of
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location has acquired their own financial and accounting system and all data input into their own systems is sent to the corporate headquarters in San Jose‚ California. They provide the information to corporate to be combined into corporates information systems. This information is provided to the San Jose location either by hardcopy reports that must be re-entered or data files that must be converted to become compatible with San Jose’s information systems. Each location employed different vendors
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The Teaching Profession Introduction: There is no doubt that the teaching profession is very important in molding the young minds to become the responsible citizens of the future. Many young people look forward to becoming successful teachers to educate the young generation. Pros of teaching: Teaching is a special calling. It is not a job well-suited to everyone. In fact‚ many new teachers leave within the first 3-5 years of teaching. However‚ there are many rewards that come with this often
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