Accounting Organizations and Socie~y‚ Vol. 13‚ No. 5‚ pp. 477---485‚ 1988. Printed in Great Britain 0361-3682/88 $3.00+.00 Pergamon Press plc TOWARDS A C C O U N T I N G AS R E A L I T Y C O N S T R U C T I O N : A NEW EPISTEMOLOGY FOR ACCOUNTING PRACTICE* GARETH MORGAN York University‚ Toronto Abstract Accountants often see themselves as objective appraisers of reality‚.representing reality "as is". This paper takes a different view‚ arguing that accountants typically construct
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Specht v. Netscape Communication Corporation‚ 306 F.3d 17 (2nd Cir. 2002). I. FACTS Plaintiffs sued‚ Netscape‚ a software internet company who distributed the free software SmartDownload‚ for electronic eavesdropping. The Plaintiffs alleged Defendant violated two federal statutes‚ the Electronic Communications Privacy Act and the Computer Fraud and Abuse Act‚ by capturing private information about files downloaded from the Internet . Plaintiffs filed suit against Defendant in District Court
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Case – Sales Planning – Launch in a new geography Background : Pepsico is one of the leading FMCG companies of the world selling in over 190 nations. It has been present in India since 1990 and is involved in business of manufacture & selling of foods & beverages. It has 3 divisions viz * Carbonated beverages division which sells leading CSD brands such as Pepsi ‚ Mirinda ‚ Mountain Dew ‚ Slice ‚ Nimbooz ‚ Twister. * Frito Lay India which sells leading food brands such as Frito
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Sociologists argue about what the term ‘childhood’ actually means. They claim that childhood is a social construction‚ rather than biological or natural. In this essay I will therefore attempt to assess whether there have been any changes in the status of childhood. I will be looking at the views of various sociologists and how society is changing the way in which children are treated. This essay will look at whether the changes‚ if any‚ are the most beneficial for the child. Neil Postman (1994)
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Executive Summary 1. How has Merck been able to achieve substantial returns to capital given the large costs and lengthy time to develop a new drug? Merck had a 14% increase in sales between 1997 and 1998 and 22% increase in sales from 1998 – 1999‚ and a 13% annual increase in earnings over the same period. Merck’s business strategy consists of two parts: (1) developing and marketing new drugs through internal research‚ and (2) developing partnerships with smaller biotechnology companies. Since
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APPROACH The corridor rule is a materiality rule that requires disclosure of a pension actuarial gain or loss‚ if the gain or loss exceeds 10% of the greater of the Pension Benefit Obligation (PBO) or the fair value of plan assets. If this is the case‚ then the corridor rule allows this actuarial gain or loss to be amortized gradually over time into the income statement. Overall‚ the corridor rule can be seen as having a smoothing effect with respect to reporting pension gains and losses. The corridor
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when employees don’t know the roll in the company‚ poor planning‚ no accountability and hierarchic. Why “structure and control” were deemed necessary? Structure and control are one of the basic and more important function for a company. In this case you see the lack of control when employees supposed to show to work at 8:00 A.M. and shows at 10:00 A.M. creating problems with schedule and customer service. In structure employees don’t know what was the specific function in the company they did
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Case 1 Corporate Finance: Capital Budgeting and Resource Allocation Victoria Chemicals plc: (A) The Merseyside Project and (Case 22)‚ (B) Merseyside and Rotterdam Projects (Case 23) - Bruner‚ 6th ed. The two cases shall be written as one project Each group should hand in a final report plus be prepared to present their results at a seminar. The report should contain problems‚ methods‚ and relevant references well formulated and discussed‚ together with a thorough analysis. (Note: methods is
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Gender and Social Constructions The German Chancellor‚ the President of South Korea‚ the President of Taiwan‚ and a US Supreme Court Justice. What do all these jobs have in common? They are all positions held by women. However‚ in our modern day patriarchal-based society‚ we have a negative connotation towards female politicians. The common misconception of most women is that they are not built to lead. Nevertheless‚ this is a myth that cannot be backed by evidence unless sexist ideas have now become
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SITUATION AND CENTRAL ISSUES. This case has a generally positive slant in that there it does not describe many weaknesses and problems present in many others with which students would be familiar. Toys R Us (TRU) has followed a path of international expansion from the US via more than 13 countries‚ starting from Canada in 1984 and entering Japan in 1991. By any standard this is a rapid expansion of markets. This case illustrates several elements of developing market strategies that have been
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