Humanistic and Cognitive view of Personality of Roy and Moss There will come a time in our lives wherein we will evaluate ourselves and will try to reach our maximum potential. Carl Rogers believed that humans have one basic motive‚ that is the tendency to self-actualize - i.e. to fulfill one ’s potential and achieve the highest level of ’human-beingness ’ we can (McLeod). In the IT Crowd’s episode‚ “Are we not Men?” the two main characters‚ Roy and Moss are in the process of self- actualization and shows
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INTRODUCTION TO ACCOUNTING ACNT 1303 Lecture Notes GENERAL INFORMATION FOR COMPLETING THE CLASS The following is a summary of the twelve chapters that you will be completing this semester. Be sure that you are taking the time to read and STUDY each chapter. It is important to go through each of the examples in the book and to complete the Review Quiz. Spending time reading and understanding before you start the homework assignment will help you to complete in the exercises and case problems with
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1) Part of Viro’s supply chain consists of sources its speed controllers to its supplier Oberfranken (tier 1 supplier). Oberfranken intended to source its voltage regulators from a factory in Malaysia however the factory was destroyed so Oberfranken had to change course and outsource its voltage regulators to Zamboni (Tier 2 supplier). Since Zamboni uses a higher voltage it needed to recalibrate the circuits so they outsourced to Yamagata Buhin (tier 3 supplier) in Japan. Yamagata Buhin needed sealant
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PRINCIPLES OF ACCOUNTING(POA)/ACCOUNTING FOR MANAGERS(AFM) Basic Accounting Concepts & Terminologies ACCOUNTING- DEFINITION Accounting means the various technical activities performed by accountants‚ including financial accounting‚ bookkeeping and management accounting. Accounting is considered to be as old as money. However in 1494 Lucas Fra Pacoili‚ an Italian Merchant is universally regarded as the father of modern system of accounting or double entry system of accounting. Accounting has been
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The purpose of this report is discussing the case of Wilkerson Company that confronting tough competition in price cutting in pumps which caused to a big drop of pre-tax operating income from 10% to 3%. After observing the existing costing allocation‚ we found out there is an issue on the existing costing report that the manager could not be able to see the real situation. In light of this‚ there will be brought to the discussion on the feasibility of using an alternative costing method – Activity
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Case Analysis Arthur Andersen: Questionable Accounting Practices ●Introduction Arthur Andersen LLP‚ which is over a span of nearly 90 years‚ would become one of the "Big five" largest accounting firms in the United States. Moreover‚ the accounting firm seen as the symbol of trust‚ integrity and ethic. The good reputation is derived from the advent of consulting business‚ which was developed by Leonard Spack. However‚ with the growth of consulting services‚ many accounting firms viewed it as a
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between accrual-basis accounting and cash-basis accounting? The variation between accrual basis accounting and cash basis accounting‚ is how cash is documented. Cash basis is an accounting basis that is used when expenses and revenue are paid out or received. This is when the transaction will be recorded. In accrual-basis accounting‚ transactions are recorded when they actually happen. Payment does not need to be made for the transaction to be recognized in accrual-basis accounting unlike cash-basis
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Creative Accounting AC4001 12/13/2013 ‘Many investors now believe that companies can manipulate their accounts more or less at will‚ with the aim of producing profits that increase steadily over time. Provisions are bumped up in good years and later released‚ or the value of an acquisition is slashed; there are plenty of tricks.’ In your opinion is it possible to eliminate creative accounting? I do not think that creative accounting practice can be eliminated completely. However‚ I do
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Abstract: Creative accounting is a practice of accounting following the certain rules of it‚ but it is fluctuated from the basic spirit of those rules. Creative accounting is the ‘colorful’ representation of a company’s assets‚ liabilities and income. It is basically done to attract investors. The example of ‘the half glass of water’ maybe pulled to explain the idea. If a glass is filled with water to its half volume‚ then instead of saying ‘it is half empty’‚ the creative accountants prefer
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Meeting #1 The decision regarding whether Gina should continue bootstrapping her side venture Productizer‚ or start raising capital is one that needs to be carefully thought out. After all‚ bootstrapping and seeking out funding are both accompanied with a different set of benefits and drawbacks. Gina has positioned her business to where raising capital has become a feasible option. By successfully becoming independent from the SaaS company‚ partnering with a software developer‚ having an alpha
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