The Political Representation: Meanings and Implications Political Representation: Past‚ Present‚ and Future Khaliun Magsarjav European Studies II Bratislava‚ 2013 Today‚ in countries which choose representative democracy as a form of state‚ ordinary citizens have the right to one man-one vote and thus they‚ in regular elections‚ vote for a political candidate or a political party
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Accounting plays an important role in the life of organizations. There are several types of accounting such as financial‚ management and governmental accounting‚ taxation‚ audit. These types are usually focusing on different types of users that are interested in different types of information. In this essay I will examine the differences between financial accounting and management accounting. The basic difference between financial and management accounting is their target group. Management accounting
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as decision making process. As far as people is concerned‚ accountants as information keepers and produce financial reports to stakeholders face major ethical challenges such as misrepresenting or misstatements in financial statements etc. However‚ accountants are required to behave ethically and professionally by providing clear‚ accurate information. In other words‚ true and fair statements are to be provided by accountants. Enron‚ Tyco international‚ are examples of accounting scandal. There’re
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Acknowledgment Our first acknowledge goes to the almighty Allah for bestowing us the patience and courage to finish this huge taskin this sensitive political environment within its deadline. It would not have been possible without the kind support and help of our group members and the individuals who had kindly supported us in our project. A special thanks goes to our honorable faculty Ms. Tasnim Rezoana Tanim for her knowledgeable lectures and guidance in helping to build confidence and guideline
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8 Accounting theory and conceptual frameworks After studying this chapter you should be able to: & explain what accounting theory is & describe the main attempts at constructing an accounting theory & appraise current developments in the area & describe and discuss the contents of the IASB Framework & appraise the quality and usefulness of the IASB Framework in the context of its self-declared purposes & describe and discuss the parts of IAS 1 relating to accounting concepts and policies & appraise
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Comparing Accounting Software Programs to Manual Accounting Manual accounting uses several paper ledgers to record financial transactions. It is very time consuming to record each single transaction onto paper‚ being very cautious not to make an error. There are several ledgers for each part of the accounting system‚ such as accounts payable‚ accounts receivable‚ and revenue accounts. Combining these ledgers into one general ledger‚ provide the balance for each ledger. The general ledger
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The Financial Accounting Standards Board (FASB) has been working for ten years to bridge the gap between the United States’ Generally Accepted Accounting Principles (GAAP) and the International Accounting Standards Board (IASB). As part of this movement‚ Russell Golden‚ the chairman of the FASB‚ indicated that he would like to focus on making corporate disclosures more consistent. By doing so‚ it would be easier for investors to compare companies from different sectors. The FASB is “working on a
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Running head: ACCOUNTING PRINCIPLES Generally Accepted Accounting Principles P G HCS 571 June 5‚ 2013 Generally Accepted Accounting Principles Generally accepted accounting principles (GAAP)‚ are standards and guidelines for financial accounting‚ and reporting‚ (Office of Financial Management‚ 2012). There are guidelines in effect for most organizations; GAAP ensures that the finances of an organization are correct. According to Cleverly‚ Song‚ and Cleverly (2011)‚ GAAP describes the “body
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POLITICAL ADVERTISING (page 87) Bolland defines advertising as the ‘paid placement of organizational messages in the media’ (1989‚ p.10). Political advertising therefore‚ in the strict sense refers to the purchase and use of advertising space‚ paid for at commercial rates‚ in order to transmit political messages to a mass audience. The media used for this purpose may include cinema‚ billboards‚ the press‚ radio‚ television and the internet. MEDIA MANAGEMENT (page 123) Media management comprises
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POLITICAL CULTURE‚ PEOPLE AND POLITICS INTRODUCTION: To understand contemporary forms of government and their politics‚ it is imperative to be familiar with the organizations and functions of political institutions. It is also important to be aware of the physical and cultural dimensions within which politics operates. These external dimensions provide the environment of politics and help to shape attitudes and values
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