...Development Of A Conceptual Framework Accounting Essay ‘Developing a conceptual framework is an impossible possibility ‘it is hard to say that this statement is wrong or not. First, there is no accurate or definitive view of what constitutes a conceptual framework, but there is no doubt that conceptual framework helping a development of academic theory, meanwhile, it is also provide a great deal of prescription. Developing a conceptual framework is feasible and promising. In this issue, I explain what is the conceptual framework? Who needs them? And list the importance of conceptual framework to financial report prove my view. NEED FOR A CONCEPTUAL FRAMEWORK Why do we need to develop a conceptual framework? Of course, it is be useful, the body of concepts should to make rules and relate to financial report; a soundly developed conceptual framework enables the IASB to issue more useful and consistent pronouncements over time. It means a coherent standard should result. So, if framework have no a soundly development, the guidance by it will influent standard-setting based on individual concepts. In other words, standard-setting cannot base on personal conceptual frameworks; it will lead to wrong conclusions about identical or similar issues than it did previously. As a result, past decisions is not treat as future ones, standards cannot be consistent with one another. Furthermore, the conceptual framework should be paying attention to users’ understanding about financial reporting...
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...Useful Tips in Writing a Research Paper Noel F. Noble, Ph.D. October 27 2015 Chapter 1 Introduction and Background of the Study Introduction Theoretical Framework Theoretical framework shapes the justification of the research problem in order to provide the legal basis for defining its parameters. It is a symbolic construction which uses abstract concepts, facts or laws, variables and their relation that explains and predicts how an observed phenomenon exists and operates. Conceptual Framework Conceptual framework presents specific and well-defined concepts which are called constructs. Its function is similar to theoretical framework because the constructs used are derived from abstract concepts of the theoretical framework. Statement of the Problem Statement of the problem sets the direction of the study. It has to be stated vividly and explicitly in interrogative form. A good research problem should be SMART, that is, Specific, Measurable, Achievable, Realistic, and Time-Bound. Significance of the Study Significance of the study explains its importance. It defines the contribution of the study in relation to solving the problem and need; bridging a knowledge gap; improving social, economic and health conditions; enriching research instruments and methods; and supporting government thrusts. Significance of the study is presented either in inductive or deductive perspective. In and inductive way, the researcher moves from the particular to the general...
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...Case One: Watching M&M’s Grow 1. Do you think that it was a good segmentation strategy for M&M’s to develop a new version targeting adults? First, I’ll discuss the three research methods. The first method is causal research. Causal research involves testing the product (Schiffman & Kanuk, 2007). I’ve participated in this type of research before. In some ways it is awesome because people get to test out the product. Who wouldn’t want to try out a new M&M line? I tried out a new Hershey’s product. This research method is the most effective for the new M&M because it gives the company a feel for whether or not people will accept the new product before actually spending all of the money in releasing and packaging and shipping the product. Next, there is descriptive research. Descriptive research is statistical research (Schiffman & Kanuk, 2007). Who is this product focused on; where are these people? Food is focused on mostly everybody, so it wouldn’t be the best method of research. Yachts are focused on rich people; tricycles focus on little kids; guns focus on adults, etc. All classes purchase M&Ms. Lower-class citizens buy them just as much as upper or middle class. Kids want them, and so do adults. My mother used to hide chocolate in her room. She loved it more than my siblings and I did. So, M&M doesn’t need to focus on whom to market the product to. Finally, there is exploratory research. Exploratory research is the first most basic kind of research....
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...Problem Formulation CRJS430 Unit 1 Discussion Board January 9, 2013 There are many ways to define research, and each is unique. Research is an organized process in which an individual is able to educate themselves by searching and obtaining information on a specific subject matter. Research consists of numerous steps, from problem formulation to a presentation of findings to a tentative conclusion. In order to successfully obtain as much accurate information as possible, you must ask yourself questions throughout your researching process. Three of these questions are vital: What are the issues that are present, or what events were occurring at the time? What is the relationship between 2 or more variables that may have created the problem? What measures determine whether one or more variables created the problem? By answering each of these questions, you will be able to widen your perspective on the topic, which allows you to use resources that you may not have originally considered. Problem formulation can be simply described as the steps prior to forming a hypothesis. It is a plan for collecting and utilizing data in order to gain the information that is needed to reach any amount of knowledge being sought regarding the subject. Problem formulation is important for numerous reasons, the vital being that the problem is the ‘foundation’ of a research study. When the problem is formulated well, you can expect to have a good study (Problem formulation, 2006). Problem...
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...------------------------------------------------- The Effects of Failing Grades in Major Subjects to Fourth Year Students CHAPTER 1: THE PROBLEM AND ITS BACKGROUND This chapter generally tackles the researchers’ introduction, background of the study, statement of the problem, hypothesis, and significance of the study, scope, limitations, and delimitations of the study, conceptual framework, research paradigm, and the definition of terms. INTRODUCTION There is definitely a big difference between undergraduates and the graduating ones. As seniority comes into place, the researchers would like to expand the idea of academic pressure to the fourth year students since their schedules are hectic and made more excruciating for they focus on their collegiate lives, but there will come a time that they won’t be able to balance the flavors of a tasteful graduation. One sickening of an obstacle is a failing grade. Though very familiar to the students’ ideas, the researchers would be able to know what the aftermaths are on this predicament. Some may take this as a grueling challenge, while others consider this as a misfortune. But one thing is for sure though, the learning experiences of fourth year students are crazily implied at any given level. At the preceding chapters, the researchers find out whether these unfortunate table turn is either a non – factor or a really heavy impact to their students. Furthermore, the researchers resolve the question “How big is a failing mark to...
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...Business Research Design Annie Duran Carol O' Laughlin April 7th, 2014 Business Research Design Duran Fun Incorporated is a successful holding company owner if 25 hotels and 10 theme parks. They have maintained high standards and constantly receive fantastic reviews from critics such as Trip Advisor and Travelocity. Priding themselves in maintaining high levels of customer service, they strive to put the customer first in all aspects. Keeping the establishments clean and orderly is always a priority as well, they want to ensure that their guests feel comfortable and at ease in a clean and comfortable environment. Recently, there have been some complaints from guests related to housekeeping and customer service. Guests have mentioned that the staff has been having a difficult attitude and that they notice tension among employees. Duran Fun Incorporated wants to ensure that they keep the great reputation they have been able to maintain for years. Situations like these are not tolerated. To be able to fix the problem, Duran Fun Incorporated will conduct research to find out the root of the problems and to fix it. Exploratory Research Exploratory Research is meant to provide details where a small amount of information exists. This type of research uses different methods such as trial studies, group discussions, experiments as well as other different tactics. In this situation the method that will be used to gather information will be group discussions and interviews...
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...THEORETICAL AND CONCEPTUAL FRAMEWORK The theoretical framework that used in the study is the IPO or the Input-Process-Output pattern; this is widely used for describing the structure of an information processing program or other process. Many introductory programming and systems analysis texts introduce this as the most basic structure for describing a process. In this diagram, the IPO is connected by an arrow and viewed by a series of boxes. Flowchart and conceptual framework are often used to represent the process of one study and allow us to map and assess the research findings. What goes in is the input; what causes the change is the process; and what comes out is the output. Fast and Accurate than the manual type in computing grade. Using the program to calculate the grade of a student. Evaluation about the program The manual computation of grades using a calculator or other software. Input Process Output Figure 1. Input-Output-Process A conceptual framework is an analytical tool with several variations and contexts. It is used to make conceptual distinctions and organize ideas. Strong conceptual frameworks capture something real and do this in a way that is easy to remember and apply. Figure 1 shown to represent the concept behind the development of the program for the first box which is input, we all know that the manual process of computing grade is prone to human error and time consuming so we propose this program to solve the said problem. The process...
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...bibliography. Purpose: The review of related literature is the scholarly foundation of the study. It spells out whether there is sufficient documentary basis to pursue a problem which came to the attention of the student or there is none. The review of related literature serves the following purposes: 1. Generally, it provides the formal and scholarly data proving that there is sufficient reason to pursue the problem. 2. It provides a clearer understanding of the problem of the study, the circumstances surrounding the problem, and the approaches to pursue the study. 3. It provides the needed comprehensive information of underlying theories, concepts, and principles which are essential in developing the theoretical and conceptual frameworks. 4. It is the documentary proof that the current undertaking is filling-in a research gap. 5. It is the proof that the current undertaking is not duplicative of any other work. In some institutions, the portion of the thesis dealing with the review of related literature is incorporated in the first chapter where the background of the study is discussed. Also, when there is dearth of related materials, particularly in exploratory studies, it is quite awkward to have a separate chapter for the reviewed literature. A...
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...ADVISER MAY 2012 TABLE OF CONTENTS TITLE PAGE APPROVAL SHEET ACKNOWLEDGMENT ABSTRACT CHAPTERS I. THE PROBLEM AND ITS BACKGROUND Introduction Some peple doesn’t now w Theoretical Framework Conceptual Framework Statement of the Problem Hypothesis of the study Assumption of the study Significance of Study Scope and Limitation Definition and Terms II. REVIEW OF RELATED READINGS Conceptual Literature Research Literature III. METHODOLOGY Materials Procedures Flowchart Set-Up IV. PRESENTATION, ANALYSIS & INTERPRETATION OF DATA Question Number 1 Question number 2 V. SUMMARY, CONCLUSIONS AND RECOMENDATION Summary Major findings Conclusion Recommendation BIBLIOGRAPHY APPENDIX APPROVAL SHEET Name of Candidates : Amza Aulia Zamani Devano Arsyandiaz Syahreza Milvan Mohammad Fahri Shahab Title of the Study : What’s On Your Plate Mr. Rizaldy Santos Instructor Date : ACKNOWLEDGEMENT We would like to thank our instructor,Engr. Carlos G. Peña, for guidingand supporting us all throughout this project. His constant reminders andprogress report checks have helped us become more focused during this thesiswriting process. He taught us how to undertake this writing task and evenprovided us with examples, which were of great assistance.We would also like to thank Chemrez Technologies , specifically their employees namely Engr. Alfredo Urlanda Jr. and Mr. Carlos...
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...Preparing to Conduct Business Research: Part 3 RES/351 Abstract Building on Preparing to Conduct Business Research: Part 1, completed in Week Three, and Preparing to Conduct Business Research: Part 2, completed in Week Four, Learning Team B selected an issue, opportunity, or problem facing an organization. Our team chose to conduct business research in the food service industry at which a high rate of employee turnover occurs. Using the methods learned throughout this course our team has selected the instruments we found to be the most useful in collecting data to develop appropriate research questions, hypothesis, research design, and result reporting. This paper will discuss and describe the following elements: 0. Research problem and purpose 0. Significance, scope, magnitude, and feasibility of finding a solution to the issue, opportunity, or problem 0. Research question, hypothesis, and variables 0. Research design 0. Instrument you developed or selected 0. Sampling method 0. Overall data analysis approach 0. Result reporting 0. Ethical considerations Preparing to Conduct Business Research: Part 3 Employees enter and leave companies all the time. For some industries, the rate at which this occurs is higher. One particular industry is the food service industry. Within the food service industry, the employee turnover rate is considerately higher when compared to the arts and entertainment...
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...statements of principles for financial reporting. Means, it is a description of the fundamental approach that the Malaysian Accounting Standards Board believes should, in principle, underpin the financial statements of profit-oriented entities. The Statement is intended to be a comprehensive and reasonably detailed description of that approach, and the approach itself is intended to be internally consistent, up-to-date and in line with the approaches adopted elsewhere in the world. FRS in Malaysian standard also develop a conceptual framework for the purpose of evaluating proposed accounting standards. Conceptual frameworks, in general, organize the premises and concepts that underlie corporate accounting, particularly financial accounting. It offers a conceptual basis for accounting standards and, as a result, is expected to help provide a better understanding of these standards and enhance foreseeability in their interpretation. Moreover, conceptual frameworks, in general, aid users of financial statements and should have the effect of preventing unnecessary costs that those users might incur when attempting to interpret accounting standards. FRS will improve the comparability level between companies as the financial statements are prepared using a better standard. Companies that are involved in foreign activities and investing benefit from the switch due to the increased comparability of a set accounting standard. As Malaysian companies’ published accounts are being widely...
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...Class: Principles of Marketing Professor: Student: Paper1 Briefly describe the four main steps of the marketing research process and outline differences between causal, exploratory, and descriptive research methods. Marketing research is the system design, collection, analysis, and reporting of data relevant to a specific marketing situation facing an organization. The marketing research process has four steps: The first step of marketing research is defining the problem and research objectives. It is often the hardest step in the research process. The manager may know that something is wrong, without knowing the specific causes. After the problem has been defined carefully, the manager and the researcher must set the research objectives. A marketing research project might have one of the three types of objectives: the exploratory research, the descriptive research and the causal research. The statement of the problem and research objectives guides the entire research process. The second step is that the researchers must determine the exact information needed, develop a plan for gathering it efficiently, and present the plan to management. The research plans outlines sources of existing data and spells out the specific research approaches, contact methods, sampling plans, and instruments that researchers will use to gather new data. The third step is implementing the marketing research by gathering, processing, and analyzing the information. The fourth step...
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...Should stewardship be a distinct fundamental objective of financial reporting? Why or why not? The removal of stewardship from the common conceptual frameworks is a recent decision within various accounting standard-setting bodies, met with indistinguishable levels of opposition and support. Financial users insist that determining whether or not resources entrusted in management have been used for their intended purpose should be upheld as a vital objective of financial reporting while conceptual framework regulators and standard setters believe that it is not a necessary pre-requisite for common standards mainly relying on the conviction that the word does not translate effectively into many other languages. Given the greater implicated social and economic risk created as a result of the absence of stewardship in the conceptual framework it would be more practical to reverse the decision. The lack of emphasis on stewardship from the conceptual framework has increased cross-constituency variation is financial reporting. This contradicts directly with the general objective of the development of conceptual framework, as an adequate minimization of disparities improves the comparability and transparency of financial information. As Carmen Nobel (2011) reports in ‘Why Companies Fail—and How Their Founders Can Bounce Back’ high-tech start-up and emerging companies tend to exhibit higher levels of squandering and enronomics than well-established blue-chip firms. The element...
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...Working and Studying; Academic Performance of a Working BSA Student Chapter I: THE PROBLEM AND IT'S BACKGROUND This chapter presents the background of the study as it discusses the nature and purpose of the research. It includes also the theoretical framework, conceptual framework, statement of the problem, scope and limitation and definition of terms. INTRODUCTION One of the major problems encountered by BS Accountancy students is their tuition fees and other miscellaneous expenses. Because of their own personal issues they fail provide their needs. Some because they lack financial stability they can`t provide their fees. Also parent’s negligence to provide their responsibilities to their students leads to problems like this. Thus, the most acceptable solution is working. Students can pay their fees and having allowance and at the same time gaining experience. But what are the effects of working while studying, which is the main focus of this research. BACKGROUND OF THE RESEARCH STATEMENT OF THE PROBLEM 1. What are the effects of working to the academic performance of BS Accountancy Students? 2. What makes the Student of BS Accountancy work? 3. Demographic profile of the respondents. 4. What are the problems encountered by the students whose working? ASSUMPTION SIGNIFICANCE OF THE RESEARCH The importance of this research is to determine the effects to the academic performance of BS Accountancy students of working. This...
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...Introduction Accounting theory is aiming to provide a coherent set of conceptual principles which form the general frame of reference for the explanation and development of facts of the accounting practices. There is no universally accepted single theory of accounting since there are so many different perspectives on the role of accounting theory. Also, a researcher’s own experience and value can effect which theory they support. This paper is mainly focus on the positive accounting theory and normative accounting theory. Positive accounting theory is introduced by accountants, which seeks to explain and make good predictions of real world phenomena then translate them to accounting practice, rather than prescribing such practice. For example, which particular accounting policies are likely to be adopted by a firm; or how a firm will react to the recently introduced accounting standards. This theory is based on the proposition that individuals (e.g. managers, shareholders and regulators) are rational and that they are motivated to maximize their own benefits, so they organize themselves efficiently. However, the limitation is people tend to lose the notions of morality and ethics. Positive accounting theory is also help to explain the relationships between individuals and the role accounting play in such relationships, like agency relationship. The agency relationship describes the relationship between the principals (e.g. shareholders) and agents (e.g. managers). Rely on the...
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