2.3 Conceptual Framework. The following conceptual framework will be used for this study: Independent Variables Dependent Variable Figure 2.1: Conceptual Framework (Source: Author‚ 2016) 2.3.1 Credit Information Sharing /Symmetry. CRBs are a typical response to information asymmetry problems between lenders and borrowers which is usually there between the lender and the borrower about the
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Standards Board (AASB). While these are only a few regulatory bodies in the industry‚ they all have their own set of regulations to enforce. ASIC‚ for example‚ regulate the Corporations Act 2001 along with the Australian Accounting Standards. While ASIC ensure that organisations adhere to the regulations laid out before them‚ the AASB create and develop those standards applicable to Australian entities‚ reporting to the FRC. When developing standards‚ there are many issues the AASB need to consider
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Lan Xia‚ Kent B. Monroe‚ & Jennifer L. Cox The Price Is Unfair! A Conceptual Framework of Price Fairness Perceptions Recent news coverage on pricing portrays the importance of price fairness. This article conceptually integrates the theoretical foundations of fairness perceptions and summarizes empirical findings on price fairness. The authors identify research issues and gaps in existing knowledge on buyers’ perceptions of price fairness. The article concludes with guidelines for managerial practice
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In this paper we will analyze the current culture of an organization using a conceptual model or framework and we will discuss how senior managers have sought to manage the culture of the organization over the past decade and what they could/should have done differently. 1. Introduction Organizational culture describes the psychology‚ attitudes‚ experiences‚ beliefs and values (personal and cultural values) of an organization. It has been defined as "the specific collection of values and norms
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Artikel: A conceptual framework for the design of organizational control mechanisms Problem: When a team of individuals produce a single output the problem arises on how to contribute the reward so that every individual is equally rewarded. This article examines three different mechanisms to deal with this issue: 1. Markets Markets deals with the control problem through precise measurement and reward of individual contributions. 2. Bureaucrats Bureaucrats rely on a mixture of close
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2.2 Conceptual Framework 2.2.1 Video-Based instruction Video is a medium of conveying knowledge in a verbal and visual form to be displayed. It is generally grouped along with television and films (Bada‚ 2006). Video is one of the most diversify and influential effective knowledge medium‚ it captures and presents information and offers a sensory learning setting that enhances learners understanding and retention of knowledge (Fern‚ Givan and Siskin‚ 2011). Similarly‚ Omiola et al (2012) view video
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Accounting Research Vol. 5‚ N. 10‚ 2005‚ pp. 131-169 ISSN: 1577-8517 A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting 1 Jason Zezhong Xiao. Cardiff University. UK xiao@cardiff.ac.uk Michael John Jones. Cardiff University. UK jonesm12@cardiff.ac.uk Andy Lymer. University of Birmingham. UK a.lymer@bham.ac.uk Abstract. This paper develops a conceptual framework of the impact of the Internet on corporate financial reporting on the basis
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AASB 114 Under AASB 114‚ financial report’s segment reporting of an entity should to separated into two main sections: business segments and geographical segments. Business segment is a distinguishable component in an entity that differentiate with others with their similar nature of products or services‚ production processes‚ class of customers‚ production or distribution of products and potentially regulatory environment. Geographical segment is another distinguishable component which location
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Summary Issue: The FASB’s Conceptual Framework for Financial Reporting: A Critical Analysis Author: American Accounting Association’s Financial Accounting Standards Committee George J. Benston (Primary author); Douglas R. Carmichael; Joel S. Demski; Bala G. Dharan; Karim Jamal; Robert Laux; Shiva Rajgopal; George Vrana. Summary: FASB organizes the discussion of these conditions: users of financial reports‚ primary use of financial statements- management and investment decisions‚ cash flow as
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The Modular Teaching Approach in College Algebra: An Alternative to Improving the Learner’s Achievement‚ Persistence‚ and Confidence in Mathematics Maxima J. Acelajado De La Salle University Phillipines Abstract This experimental study used a pretest-posttest design to determine the effects of the modular teaching approach on the achievement‚ persistence‚ and confidence in mathematics of 24 freshmen (12 high ability and 12 low ability students) from the College of Business and Economics
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