Corporate Governance in Banking: A Conceptual Framework Penny Ciancanelli E-mail: p.ciancanelli@strath.ac.uk And Jose Antonio Reyes Gonzalez E-mail: areyes@eh.quik.co.uk Department of Accounting and Finance Strathclyde University Glasgow‚ G4 0LN Tel: (44) (0) 141 548-3896 Fax: (44) (0) 141 548-3547 This paper can be downloaded from the Social Science Research Network Electronic Paper Collection: http://papers.ssrn.com/paper.taf?abstract_id=253714 Paper submitted for presentation at the
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24/07/2013 Overview of ACCT2011 Institutional and Conceptual Framework for Financial Reporting Week 1 Lecture Schedule of weekly topics › UoS Outline Assessment › Mid-semester test (7 Sep 2013) 40% 60% › Final exam (final exam period) ACCT2011 Financial Accounting A Dr Eagle Zhang › Please note: You must achieve at least 40% in the final exam to pass the unit AND get an overall mark of 50% or more. 1 4 Overview of ACCT 2011 1. Applying specific accounting standards: • interpreting
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Ethical frameworks revolve around being a morally good person and therefore guides the way healthcare professionals treat and care for their patients. Referring to the Nursing and Midwifery Board of Australia (2013) and the Public Sector Ethics Act (2014)‚ nurses and paramedics are bound by similar ethical frameworks. These revolve around being kind and respectful to all patients‚ no discriminating or judgments for any reason‚ all patients having the right to truthful information and the right to
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The New Conceptual Framework: The Objective of General Purpose Financial Reports By Jim McFie‚ a Fellow of the Institute of Certified Public Accountants of Kenya FASB (the Financial Accounting Standards Board‚ a US body) was the first organization to develop “Concepts Statements”. All the other “Concepts Statements” have been based on those developed by FASB. A new “Conceptual Framework for Financial Reporting” was worked on jointly by FASB and IASB (the International Accounting Standards Board)
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The ethical framework is there to inform and reassure all members of the public both actual and potential clients who seek the help of counsellors and helpers whether or not they are members of the BACP‚ the British Association for Counselling and Psychotherapy. Because counselling concerns itself with damaged‚ distressed‚ or otherwise vulnerable people‚ the “rules of conduct” or ethics of the counsellor will go some way to protect the interests of the client. In considering the ethical and professional
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Uniformity of Accounting Standard and Conceptual Framework Executive summery Harmonization of the accounting standard and conceptual framework is emerging as a requirement for of the international community. As business cross national boundaries so the transecting parties need uniformity in the financial reporting for better understanding of the business conditions. The process of harmonization gets accelerated by the initiative of the two major standard setting body of the world IASB and FASB
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The article “A Framework for Thinking Ethically” summarizes the world of ethics in three sections: the definition of ethics‚ five sources to ethics and a framework for solving ethical dilemmas. Ethics is defined as “standards of behavior that tell us how human beings ought to act” (ethics article). Furthermore‚ the article states ethics is not religion‚ feelings or science. The conclusion of this defining section questions the origin and usage of ethics. The next section introduces five sources
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In order to discuss the importance of ethical framework‚ I will firstly look at the current ethical framework that was launched this year and then investigate the ethics around informal consent. Professor Tim Bond of the British Association Counselling Philosophy who are known as the BACP wrote with the assistance of consultation the 2016 framework. In which Bond highlights that “Our ethics are based on values‚ principles and personal moral qualities that underpin and inform the interpretation and
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Visual Arts 2014 Practice Essay - Aleisha McLaren - Conceptual Framework DISCUSS HOW ARTISTS USE THEIR ARTWORKS TO COMMUNICATE IDEAS ABOUT THEIR WORLD. The conceptual framework is used to examine the interrelations and connections between the four agencies of the artworld (artist‚ artwork‚ audience‚ world). Jenny Holzer uses text and language to create powerful‚ politial statements she shares with a wide audience. Similarly‚ Barbara Kruger’s background in advertising allows her to create empowering
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An Ethical and Spiritual Community Issue On the other hand‚ from my prospective‚ music has a way of soothing and causing reflection‚ but what about when it comes to age difference in the church? It would appear that church leaders have their part to provide music choices that will not only keep members‚ but to satisfy children‚ young adults and mature parishers. I believe music is a ministry in itself. It has as it’s structure the ability to calm‚ relax‚ motivate‚ restore‚ and to create a
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