Everything That Glitters Is Not Gold The Negative Effects...

Everything That Glitters Is Not Gold The rapid evolution of technology is destroying the need for fundamental skills and drastically changing the lifestyles of humans. Technology of the 21st century is full of ground-breaking innovations. Creations for educational purposes, in the medical field, and for the way we communicate with each other on an everyday bases are all made easier and more accurate through technology. Technology helps find the causes and treatments of many diseases and illnesses (Berman 1). Profound diseases now have invasive treatments and cures due to the constant expansion of technology. Due to the use of computers and portable tablets, it is now easier to document, store, and recover medical records of patients, which makes it simpler to diagnose and treat them. The medical field is not the only place thriving from the beauty of technology. Education has evolved greatly. Online courses and virtual classrooms allows users to take their education everywhere. This enables them to complete their studies at their own pace (Owens 2). The way we connect with one another has altered, too. Communication occurs at the speed of light. News and alerts can be spread instantaneously (Hensley 1). Social Networks, World News, and Email allows us to interact with each other regardless of location. All of these attributes are just a few of the beauties of technology, but are they merely a facade? People from our generation can not cope without technology. It hasShow MoreRelatedThe Negative Effects Of Social Media1648 Words   |  7 Pages I’ve learned that everything that glitters ain’t gold. In my middle school days I’ve experienced the negative effects of social media, Now when I say social media, I’m referring to Facebook, Instagram, Twitter, and Snapchat. By me being very active on social media Iâ€℠¢ve been taunted, teased, threatened and harassed along with having low- self esteem and some suicidal thoughts . According to a recent study in the JAMA pediatrics, 23% of teens report they are or have been the target of cyberbullyingRead MoreBrand Case Studies.Docx23428 Words   |  94 Pagesin India. The brand Max Touch was replaced by Orange. This was for the first time that a globally recognised cellular service brand was available in India. Said Ghosh, What that means to our subscribers is that they will now benefit from the technology advantages that Orange has. Orange is refreshing, honest, straightforward, innovative and friendly. In continuum, we will incorporate these brand values in our services at an accelerated pace... | ------------------------------------------------- Read MoreBrazil Culture17445 Words   |  70 Pagesa population composed of European, Amerindian, African and Asian elements. The countrys Roman Catholic population is the single largest of any country in the world. The green color of the Brazilian flag represents the rainforest, yellow represents gold which can be found in abundance and blue represents the ocean. Capital Brasilia 15 °45†²S 47 °57†²W Largest City Sao Paulo Offical Languages Portuguese Government Federal Republic President Luiz Inacio Lula da Silva Vice President Jose Alencar GomesRead MoreResources Capabilities20336 Words   |  82 PagesCSAC05 1/13/07 9:21 Page 123 5 Analyzing Resources and Capabilities Analysts have tended to deï ¬ ne assets too narrowly, identifying only those that can be measured, such as plant and equipment. Yet the intangible assets, such as a particular technology, accumulated consumer information, brand name, reputation, and corporate culture, are invaluable to the ï ¬ rm’s competitive power. In fact, these invisible assets are often the only real source of competitive edge that can be sustained over time. 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The Theory Of Social Development - 798 Words

John Dewey (1859 – 1950), was one of the first national figures in education policy in the United States. He disagreed with idea that schools should focus on repetitive and rote memorization and he proposed a method of directed living in which they engaged in a real-world and practical workshops in a way that their knowledge and thoughts can be demonstrated creatively and collaboratively. He emphasized the importance that previous experience and prior knowledge play in the development of new understanding. He believed that academic advisor need to consider student’s life experience and previous coursework and experience in generating interest and helping them to achieve the success by formulating the best possible programs for their educational development. Lev S. Vygotsky (1896 – 1934), His work focused on learning and cognitive development in children; he developed the theory of social development; his work become the foundation of much research and theory in cognitive development over the past several decades. He believed that each student operates within a range of ability and that educators would best facilitate learning by presenting students with work that challenges without overwhelming them. If work is too easy the student will be bored, while if the work is too difficult the student will not have the intellectual tools necessary to learn anything from attempting the work. What is known today as Zone of Proximal Development. His pioneer work on learning sciencesShow MoreRelatedSocial Development And Theory Of Mind751 Words   |  4 Pagestheir cognitive understandings. Ideas regarding social development and theory of mind were explored thoroughly. An emphasis was placed on understanding and identifying how these concept s begin development in humans as infants and progress through adulthood.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   First, social development  involves learning and interacting with other people in social settings and situations. Through these experiences, we learn how to socially respond. â€Å"By social responsiveness, we mean the initiation of behaviorsRead MoreVygotsky And The Social Development Theory743 Words   |  3 PagesLev Vygotsky and the Social Development Theory Born on November 17, 1896 in Orsha, Russia, Lev Vygotsky entered into a well-educated. (Ghassemzadeh, Posner, Rothbart, 2013, p. 293). Having a banker as a father, Vygotsky was given the privilege of private tutors while young. (Jones, 2003). He went on to study human development at Moscow University and Shanyavsky Open University, and later became a psychologist. (Cherry, n.d.). Vygotsky helped to create an approach to how the human mind is developedRead MoreMoral Development And The Social Learning Theory Essay1466 Words   |  6 Pagesmoral development and the theories of cognitive development and the Social Learning theory. It will also cover key theorists and their perspectives moving on to different kinds of development followed by an evaluation of the chosen theories and the studies that surround their validity. The final segment will be of the nature nurture aspect. Moral development is essentially the ability to distinguish right from wrong actions and good from bad behaviour. Albert Bandura believed in the social learningRead MoreSocial Development And Piaget s Theory Of Cognitive Development1519 Words   |  7 PagesAdolescence (12-18 years of age) stage in human development is the period between puberty to legal adulthood. During this transitional stage physical, emotional, intellectual, social and psychological changes occur. 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By observing these challenges, one becomes better equipped and more prepared to enter the field. Learning theories, behavioral tendencies, and social development are all factors that affect a student’s success in education. In this paper I will analyze and explain the observations made inside and outside of the classroom at Clarkston High School. Clarkston High School I chose to completeRead MoreWorld Theory And Wallersteins Stages Of Social And Economic Development731 Words   |  3 Pagesessay attempts to compare and to contrast the theories of Walt Rostows stages of social and economic development and Wallersteins world system theory. The Rostows five-stage model of economic growth and core-periphery concept of Wallerstein’s three-part world system theory are both used to identify a countrys development. Although they have similarities, there are differences between the two models. Rostows five-stage model emphasizes on the development process of countries. 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Governmental Financial Accounting European -Myassignmenthelp.Com

Question: Discuss About The Governmental Financial Accounting European? Answer: Introduction Accounting theories that govern the fundamental principles of accounting are constantly being modified and evolved in order to enhance the suitability and adoptability of the accounting principles in relation to the global standards. The topic that has been chosen for the purpose of the study is that a journal article that depicts the implications of the positive accounting theories hypotheses. The particular journal article that has been chosen for the purpose of the study is the The opportunistic approach of the Positive Accounting theory fails to explain a case study: An anomalous situation? by Adolfo Henrique Coutinho e Silva, Moacir Sancovschi and Ariane Gabriela Chagas dos Santos The journal article reviews particular literature that seeks to establish evidence that supports the positive accounting theory of corporate social disclosures. In this particular article focus has been put upon the Watts and Zimmermans reference to social responsibility. Furthermore, the high degree of revenue that have been displayed by the organizations to decrease and the unprecedented rise in the political costs make the disclosures related to social theories, confusing. This particular study also lists the potential problems that are reflected by the companies while adopting the positive accounting theory (Williams 2014). Case Study Analysis There have been numerous accounting theories in use like the legitimacy theory, stakeholder theory and the critical or political economic theory. Along with these traditional theories, the new accounting theory that has come up in the new age, political accounting theory or the political cost hypothesis that effectively justifies the voluntary social disclosures. The article depends on the studies conducted by Watts and Zimmerman and other related literature. There have been enough literature supporting the fact that the positive accounting theories are not about how a social report should be but the what a social report is. It has been argued by the experts that the positive accounting theories contribute in no way for the improvement of social reporting based on the corporate standards (Li 2015). The view that has been proposed in the journal has been that the managers in an organization make use of the accounting systems for performing the opportunistic voluntary changes in the accounting practices for affecting the external contracts or maximizing their own compensations. The Positive Accounting Hypothesis explains the opportunistic accounting choices without taking into consideration that the estimations in regards to this theory (McLellan 2014). The three major hypotheses of this theory are as follows: Bonus Plan Hypothesis Debt Covenants Hypothesis Response to the regulatory constraints or political costs Other experts argue that the justification in relation to as to why companies provide voluntary disclosures in the financial reports, the role of positive accounting theories cannot be demeaned. However, the critiques have provided enough argument stating that the social disclosures depend on a number of material factors like the size of the firm and the nature of industry in which the business is established. Thus, in order to reject the positive accounting theory on the basis that it does not provide enough justification in the firms providing voluntary disclosures, the implications of the voluntary disclosures have to be understood properly. This can be achieved by the proper understanding of the works conducted by Watts and Zimmerman on social responsibility (Biondi 2017). The organization that has been selected in the journal is the largest private oil and gas explorer in the recent history of Brazil. The case study that has been presented in the journal suggests that the company had made use of the incentives in order to perform the accounting choices similar to the ones that have been forecasted by the positive accounting theory hypothesis (Samaha and Khlif 2016). The company had also gone through a phase of decline and growth that motivated the organization to perform the voluntary disclosures in regards to the accounting choices such as the voluntary management changes; restructuring of the corporate governance hierarchy; execution of the initial public offering; issuance of debt notes. Thus, this evidently states that the positive accounting theory hypothesis has not properly justified the voluntary disclosures in the financial report of the company. In order to understand the implication of the positive accounting theory with much more clarity, the concept of Positive Accounting Theory should be discussed in accordance to the theories that has been proposed by the founders of the Positive Accounting Theory, Ross Watts and Jerold Zimmerman The founders of the theory suggests that managers in an organization have greater incentives for the purpose of lobbying for the accounting standards that evidently increases the earnings and in turn increase the wealth of the mangers. The cash flows and stock prices can decrease due to the taxes, procedures that are regulatory in nature and information and political costs. However, the managers also have to keep in mind the impact of the earnings that have been reported as the costs might have been imposed on the firm (Oulasvirta 2014). Watts and Zimmerman in their accountancy paper have mentioned that the positive accounting theory helps the understanding of the focus points that the accounting principle setters refer. The positive accounting theory also focuses on the effects that the various accounting standards bring about on the different groups of entities that belong to the society (Oulasvirta 2014). The theory proposed by Watts and Zimmerman indicates that the firms result in proper organization of its activities for the maximizing their chances of survival in this market. It has been indicated that the management of the earnings becomes economically efficient when the value of the firm has been maximized and the earnings become opportunistic when the value does not increase (Oulasvirta 2014). Furthermore, the three hypotheses that have been developed by Watts and Zimmerman for analyzing the fact that why managers choose certain accounting practices. These three hypotheses are as follows: Debt Covenant Hypothesis Bonus Plan Hypothesis Political Costs Hypothesis The Bonus Plan Hypothesis has stated that the managers should opt for the accounting policies that lead to the increase in income. This leads to the shift in the reported earnings from the upcoming period to the current period for improving the financial benefits in case the bonus plan is linked with the income obtained by the organization . The Debt Covenant hypothesis states that the managers can effectively choose any practices in regards to the accounting procedures which will increase the income or improve the returns from the assets or reduce the liabilities of the firms. This will facilitate the reflection of the debt-equity level to be the lowest and also avoid violating accounting covenants stated in contracts (Donelson, McInnis and Mergenthaler 2016). The Political Costs Hypothesis evidently suggests that the managers should opt for the accounting practices that lead to the decrease in income for reducing the governmental intervention in their business. This hypothesis further suggests that choosing the accounting policy by the managers who are provided with an incentive may lobby with politicians for accounting procedures that decrease the net income that has been reported in the financial statements (Donelson, McInnis and Mergenthaler 2016). Thus, the inference that can be drawn from the above discussed literature is that the managers can opt for the Debt-equity hypothesis that are less conservative in nature, Political Costs Hypothesis that is more conservative in nature or the Bonus Plan Hypothesis that is less volatile in nature. The Positive Accounting theory can also be executed from the perspective of efficient contracting. The experts accept the fact that it is difficult to determine whether opportunism or efficient contracting can properly drive the accounting policy of the firms. However, the positive accounting theory suggests that efficient contracting should be the sole driver (Donelson, McInnis and Mergenthaler 2016). PAT and the effects of the theory The Positive Accounting Theory efficiently predicts the happenings and interprets them in terms of accounting transactions. The theory also predicts the way in which the firms should behave in the environment of the newly proposed accounting standards.Thus, the implications of the Positive Accounting Theory that can be deduced from the literature that has been discussed in the preceding paragraphs are as follows: The positive accounting theory intends to understand and simplify the choices that the managers have in regards to the different accounting polices across the different firms. It further acknowledges the existence of the economic consequences The firms following the positive accounting theory maximize the chances of their survival in a highly competitive market, thus they organize themselves properly The major perspective that is adopted by this theory is that the firms are looked upon as the accumulation of the contracts that they are a part of. In regards to the positive accounting theory, the firms will efficiently reduce the costs that are associated with the contracts. The costs related to the contracts involve the accounting variables. The firm adopting the positive accounting theory, the firm will opt for the accounting policies that best realizes the need for reducing the contracts related to the costs. The positive accounting theory realizes and takes in consideration the circumstances that are constantly changing, in order to increase the flexibility of the managers for choosing the apt accounting policies The proposed theory also puts forward the issue of opportunistic behavior. The managers who look into the satisfaction of their own personal interests may display an opportunistic behavior Achievement of the Positive Accounting theory The achievement of the positive accounting theory or the implementation of the proposed theory can be done by following the listed procedures: The theory can be adopted by the changing the accounting policies The management of the accruals that are discretionary in nature The theory can also be adopted at the time of adoption of the new accounting standards or change in the current accounting standards In case of the particular case study that has been presented in the selected journal, the company had been experiencing rapid phases of growth and decline which led the managers to make necessary changes that are voluntary in nature like corporate restructure and initial public offering. In addition to that the company had been under serous distress which further resulted in debt covenant violations and reduction in the life cycle of business. The initial years of the company had been successful but later it ran into extreme financial difficulties that led to bankruptcy. This could be evident enough to support the opportunistic accounting choices that would have affected the internal and external contracts. To be more precise, no evidence is available that the company in the selected journal has made opportunistic increasing income accounting changes. Thus, there has been no impact in regards to the debt-covenants and bonus plan or reflection of the decreased income to avoid unnecess ary intervention by the government (Di Pietr, Art, and Ronen 2015). Conclusion The particular conclusion that can be drawn from the above discussed literature and deduced perspectives is that in the case of the absence of an opportunistic approach, the positive accounting theory does not contribute to the accounting choice in the case of this case study. However, in terms with the general perspective, the positive accounting theory returns to the similar conclusion as the ones that had been drawn in the beginning of this particular study. This means that in the absence of particular evidence, the management of the companies makes use of the social disclosures that are presented in the financial reports of the company. Furthermore, it can be stated that the companies adopting positive accounting theories have failed to evidently follow the arguments that have been provided by the founders of the positive accounting theory in their original thesis document. References Williams, P.F., 2014. The myth of rigorous accounting research. Accounting Horizons, 28(4), pp.869-887. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance Accounting, 42(5-6), pp.555-582. McLellan, J.D., 2014. Management Accounting Theory and Practice: Measuring the Gap in United States Businesses. Journal of Accounting, Business Management, 21(1). Biondi, Y., 2017. The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy. Accounting, Economics, and Law: A Convivium, 7(1). Samaha, K. and Khlif, H., 2016. Adoption of and compliance with IFRS in developing countries: A synthesis of theories and directions for future research. Journal of Accounting in Emerging Economies, 6(1), pp.33-49. Oulasvirta, L.O., 2014. Governmental financial accounting and European harmonisation: Case study of Finland. Accounting, Economics and Law, 4(3), pp.237-263. Donelson, D.C., McInnis, J. and Mergenthaler, R.D., 2016. Explaining Rules?Based Characteristics in US GAAP: Theories and Evidence. Journal of Accounting Research, 54(3), pp.827-861. Karim, A.M., Shaikh, J.M., Hock, O.Y. and Islam, M.R., 2017. Creative Accounting: Techniques of Application-An Empirical Study among Auditors and Accountants of Listed Companies in Bangladesh. Australian Academy of Accounting and Finance Review, 2(3), pp.215-245. Martin, X. and Roychowdhury, S., 2015. Do financial market developments influence accounting practices? Credit default swaps and borrowers? reporting conservatism. Journal of Accounting and Economics, 59(1), pp.80-104. Lungu, C., Caraiani, C., Dascalu, C., Turcu, D. and Turturea, M., 2016. Archival analysis of Corporate Social Responsibility research: the Romanian perspective. Accounting and Management Information Systems, 15(2), p.341. Ademola, O.J. and Moses, O.I., 2017. Accounting Conservatism and its Benefits to Shareholders in Developing Capital Market: Evidence from Nigeria. Journal of Accounting and Finance, 17(1), p.89. Di Pietr, A., Art, S. and Ronen, J., 2015. Accounting and regulation. Springer,.

The Splat Case Study-Free-Samples for Students-Myassignment

Question: Is Splat pursuing a global niche strategy? Why or why not? Answer: The Splat case study clearly demonstrates that Splat is a rapidly growing businesses which has used this success to venture into the international market and expand its products line. While this is the logical approach to consider for a growing company, its not a feasible plan as it involved both international expansion and product range expansion which is likely to prove to be too much pressure on the organization(Casas, n.d.). This is due to the organization needing to focus on international expansion stability and growth as well as developing new products that meet international consumer tastes. This would result in Splat experiencing a serious market expansion dilemma where the brand was suddenly overburdened by the pressure to meet customer expectations and growth in international markets. This chain reaction would also have a direct effect on the organization performance back in Russia and Europe, where the brand had registered success as the brand's management would turn its attention more towards in its Asian expansion which is facing complications. Splat is therefore not pursuing a global niche strategy effectively as the brand is facing pressure managing both its international expansion and customized products development to meets customer expectations. This has resulted in affecting the businesses performance and likely to result in Splat failing to successfully pursuit international over the long term perspective. This is due to the brand needing to handle too many issues related to international expansion, competition and customer expectations which is over burdening the brands overall management(Casas, 2016). Bibliography Casas, T., 2016. SPLATS VENTURE DILEMMA (A): CONSOLIDATE OR BREAK OUT OF THE NICHES? Moscow: Case Center. Casas, T., n.d. SPLATs Venture Dilemma (B): Moving the Battle Lines: Leap of Faith or Rebel with a Cause? IMD.