...Instructor’s Manual—Chapter 1 CHAPTER 1 Introduction 1.1 The Objective of This Book 1.2 Some Historical Perspective 1.3 A Note on Ethical Behaviour 1.4 The Complexity of Information in Financial Accounting and Reporting 1.5 The Role of Accounting Research 1.6 The Importance of Information Asymmetry 1.7 The Fundamental Problem of Financial Accounting Theory 1.8 Regulation as a Reaction to the Fundamental Problem 1.9 The Organization of This Book 1.9.1 Ideal Conditions 1.9.2 Adverse Selection 1.9.3 Moral Hazard 1.9.4 Standard Setting 1.9.5 The Process of Standard Setting 1.10 Relevance of Financial Accounting Theory to Accounting Practice Copyright © 2009 Pearson Education Canada Instructor’s Manual—Chapter 1 LEARNING OBJECTIVES AND SUGGESTED TEACHING APPROACHES 1. The Broad Outline of the Book I use Figure 1.1 as a template to describe the broad outline of the book and course. Since the students typically have not had a chance to read Chapter 1 in the first course session, I stick fairly closely to the chapter material. The major points I discuss are: • Accounting in an ideal setting. Here, present-value-based accounting is natural. I go over the ideal conditions needed for such a basis of accounting to be feasible, but do not go into much detail because this topic is covered in greater depth in Chapter 2. • An introduction to the concept of information asymmetry and resulting problems...
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...MARKETS AND PRICES CHAPTER 1 PRELIMINARIES TEACHING NOTES The first two chapters reacquaint students with the microeconomics that they learned in their introductory course: Chapter 1 focuses on the general subject of economics, while Chapter 2 develops supply and demand analysis. The use of examples in Chapter 1 facilitates students’ complete understanding of abstract economic concepts. Examples in this chapter discuss markets for prescription drugs (Section 1.2), introduction of a new automobile (Section 1.4), design of automobile emission standards (Section 1.4), the minimum wage (Section 1.3), the market for sweeteners (Section 1.3), and real and nominal prices of eggs and education (Section 1.3). Discussing some of these, or another, example is a useful way to review some important economic concepts such as scarcity, making tradeoffs, building economic models to explain how consumers and firms make decisions, and the distinction between competitive and non-competitive markets. Parts I and II of the text assume competitive markets, market power is discussed in Part III, and some consequences of market power are discussed in Part IV of the text. Review Question (2) illustrates the difference between positive and normative economics and provides for a productive class discussion. Other examples for discussion are available in Kearl, Pope, Whiting, and Wimmer, “A Confusion of Economists,” American Economic Review (May 1979). The chapter concludes with a discussion...
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...CHAPTER IV Presentation, Analysis and Interpretation of Data This chapter deals with the presentation of the data collected in a popular form with analysis and interpretation. I. Profile of the Respondation 1.1 Sex Table 1 shoot the interest of the respondent according to sex. Table 1 GENDER FREQUENTLY Gender | Reading Interest | Rank | Male | 49% | 2 | Female | 51% | 1 | The table above shows that 49% of male student are interested while 51% of female are also interested. Base of the figure, there is an indication that female are more interested in reading than male. 1.2 Frequency Use in Hour per Day. Table to show distribution of the respondent according to their use in computer. Table 2 FREQUENCY OF COMPUTER USAGE Hours per day | Male (percent) | Female (percent) | 0-2 | 28% | 36% | 3-4 | 31% | 33% | 5-6 | 25% | 16% | 7-8 | 9% | 8% | 9 above | 8% | 6% | Using frequency and percentage, the result in table 2 shows that out of 51 percent female students, 29 or 43 percent of them spend 0-2 hours in using computer in their comprehension. On the other hand, they are 34 percent, female students who spend 3-4 hours and 21 percent of male users. CHAPTER V SUMMARY, FINDINGS, CONCLUSION AND RECOMMENDATION This chapter present the summary of the findings as discussed in the previous chapter, to conclusion base on the findings and some recommendation which is may implemented may also help the teachers and students of University of Batangas High...
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...THE RULE TO MAKE CHAPTER 1 ( ONE ) AT SOFTWARE ENGINEERING’S PROJECT CHAPTER I INTRODUCTION 1.1 The Reason for Choosing the Title The fast growth of computer nowadays are very helping human to make their work easier and faster in all aspect of life. To sending data between two separated places by geographic can be done in the moment and processing a huge data is only being done in quite short time. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXX 1 2 1.2 Problem Formulation 1. 2. 3. 4. 5. According to the background in choosing title above, then the problem in this final assignment are: How is scaling process implemented on the image so we can get zooming on output image ? If zooming is done on the beginning image, it will affect many places (pixel) have spacey so image will not be looked fine. XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXXXXXXX XXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXX XXXXXXXX 3 1.3 The Objective of Research The Main purpose from this final assignment is to programming a software to recover quality of zooming image result...
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...Discussion Questions for Chapter 1 1. What is Chapter 1’s main point? Chapter 1 primarily talk about the art of Decision Making. Different types of audience employ different types of decision criteria in different scenarios. It also touches base with the similarities & differences of the decision making criterias among the different types of audience members. Another very interesting factor that this chapter brings up is the Audience expectations. In the words of author – “Expert audiences expect professionals to address their decision criteria.” He illustrates & make his point using the smartphone MBA case. The first chapter also introduces the concept of Decision matrixes. That’s one tool using which audiences decide what information they want from professionals and the information that will fill their decision schemata. 2. Fill in a decision matrix that describes one of the schemas you use to make decisions on your job. I use the following decision matrix to make decisions on my job. Decision Criteria | Benchmark | 1. Meets the requirements | Proposed solution should meet the stated business needs within the stated boundaries. | 2. Operational feasibility | Proposed solution should fit in well in the organization. It is also a measure of how people feel about the system/project. | 3. Technical feasibility | Proposed solution should be practically considering a specific technical solution and the availability of technical resources...
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...CHAPTER I INTRODUCTION 1.1 Background of the Research . Speaking is one of four language skills, which is basic function of language as communication instrument. Students who study at the school which use certain language will be a good speaker, different from students who study at the other school. They will get difficulties in using English to speak each other; it is caused by condition of school environment and media that is used in teaching them. To make the students have strong interest in teaching and learning process especially in learning speaking, the teacher should take the best approach, method, and strategies. Then, the teacher can use media in teaching of English language, method are used to help the students for speaking to make interaction between the teacher and students. 1.2 Research Question Research questions of this study are as follows, they are: 1. How is the implementation of picture series technique in learning narrative text improving students’ skill in speaking? 2. How can picture series technique in learning narrative text improve students’ skill in speaking? 1.3 Research objective In this study, the objectives of this study are: 1. To describe the implementation of picture series technique in learning narrative text to improve students skill speaking skill 2. To identify the improvement of students speaking skill in learning narrative text. 1.4 Limitation of the Research The authors limit on the following...
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...Chapter 1 THE RESEARCH PROBLEM Introduction This Action Research was undertaken to describe the impact of teacher-made advance exercises as intervention on disruptive behavior of pupils when learning division skills in elementary arithmetic operation. The subjects of this study were Grade Two – A pupils who were constantly disrupting the class during Mathematics period taken from the list made by the teacher through visual observation. For the last two grading periods handling a cream class, a lot of repeated disruptive behaviors such as incessant talking or getting out of their seats to name a few, which were very taxing to the teacher, were observed. These disruptive behaviors were mostly due to boredom especially to those pupils who got to finish their seatwork fast. This called for a classroom management skill. Hollowell (2013) mentioned in her article that classroom management skills are essential for all teachers. Supervising a group of children with different personalities and backgrounds is a challenging task. You are responsible for their academic growth while ensuring that the learning environment stays welcoming and secure. This includes dealing with disruptive pupils. According to Tyson (2013), disruptive students are always present in every classroom. Regardless of scenario or perhaps how great you happen to be as being a teacher, in one way or another they will and can be found. All of which will develop problems provided an open possibility. But...
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...Chapter 1 of International Accounting book by Choi and Meek give the introduction about international accounting. International accounting has a very wide topic. It focuses on the issues in accounting to multinational corporations, especially with the foreign operations. It also includes the study of the various areas of accounting in different countries. This chapter also defined the area of international accounting with the accounting issues that encountered by multinational companies that engaged in international trade and invested in foreign operations. It also talks about the several issues in accounting that encountered by companies that involved international trade. One of the issues is about the foreign currency about export and import activities. An important issue is on how to account the changes in the value of the foreign currency account receivable that will occur as exchange with the foreign currency transactions. The chapter also talks about the importance of international accounting for the contribution to the growth is by the phenomenon of global competition. Also, the companies become more multinational to have their external auditors. One of the remarkable growth in the foreign direct investment over the last decades is somewhat attributable to the liberalization of investment in many different countries especially the aimed in attracting the foreign direct investment. Also, the establishing of operations in a foreign country many of these companies also...
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...Chapter Ch t 1 The Changing Role g of Managerial Accounting in a y Dynamic Business Environment McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Learning Objective 1 McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Define Managerial Accounting g g Managerial accounting is the process of Identifying Measuring Analyzing Interpreting Communicating information 1-3 Learning Objective 2 McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Managing Resources, Activities, and P d People l An organization . . . Directing Acquires Resources Organized set of activities Decision Making Controlling g Planning Hires People 1-5 Learning Objective 3 McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. How Managerial Accounting Adds Value to the Organization Add V l t th O i ti • Providing information for decision making and planning. • Assisting managers in directing and controlling g g g g activities. g g p y • Motivating managers and other employees towards organization’s goals. • Measuring performance of activities, managers, and other employees. • Assessing the organization’s competitive position. 1-7 Learning Objective 4 McGraw-Hill/Irwin Copyright © 2009 by The McGraw-Hill Companies, Inc. All rights reserved. Managerial versus Financial Accounting...
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...Chapter 2: 1) Market oriented mission statement defined in terms of satisfying basic customer needs. Important questions that should be taken into consideration are what is our business, who is the customer, what do customers value and what should our business be? 2) Business portfolio planning involves two steps (1) the company must analyze its current business portfolio and determine which business should receive more, less, or no investment. (2) it must shape the future portfolio by developing strategies for growth and downsizing. First marketing provides a guiding philosophy- the marketing concept that suggests the company strategy should revolve around building profitable relationships with important consumer groups. Second marketing provides inputs to strategic planners by helping to identify attractive market opportunities and assessing the firm’s potential to take advantage of them. Finally within individual business units, marketing designs strategies for reaching the unit’s objectives. 3) True market orientation does not mean becoming marketing driven; it means that the entire company obsesses over creating value for the customer and views itself as a bundle of processes that profitably define, create, communicate, and deliver value to its target customers to create value. 4) Dividing a market into distinct groups of buyers who have different needs, characteristics, or behaviors, and who might require separate products or marketing programs. Involves...
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...Chapter 1 Management: Plan, Direct and Control Product cost vs Period costs Product costs: Direct materials, Direct labor, MOH Manufacturing Costs: COGS Manufacturing Schedule * Beginning FG Inventory + Cost of Goods Manufactured – Ending FG Inventory = COGS * Cost of Good Manufactured = Beg WIP + Total Manufacturing Costs = Total Cost of WIP * COG Manufactured = Total Cost of WIP – Ending WIP * PG 13 for illustration Chapter 2 Job order costing: assigning of costs to each job or to each batch of goods. Process costing: manufacturing large volumes of similar products. (accumulates cost for a period of time) Objective of both cost accounting systems is to provide unit cost information for pricing, cost control, inventory evaluation and financial statement presentation. Companies accumulate then assign manufacturing costs. Revisit pages 46-47. Assign MOH to WIP and to specific jobs on as estimated basis through the use of a predetermined OH rate. The predetermined OH rate is based on the relationship between estimated annual OH costs and expected annual operating activity, expressed in terms of a common activity base. ( Estimated Annual OH Costs/ Expected Annual Operating Activity = Predetermined OH rate) Refer to pages 51-52 Refer to summary on page 55 Refer to page 58 (advantages and disadvantages of job order costing) Refer to page 60. Chapter 3 Similarities between job order costing and process costing: * Manufacturing cost elements:...
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...Jordan Mauldin 810673897 January 22, 2016 MGMT 4240 Chapter 1 Discussion Questions 3. Is there a difference between service quality and product quality? If so, what are the implications of these differences for a manager of a service business, such as a restaurant or a retail store? - Service quality is more difficult to define than product quality. Although they share many attributes, services have more diverse quality attributes than products. According to the textbook author Thomas Foster (p.5), this often results from wide variation created by high customer involvement. Service settings are more complex; thus quality is more difficult to define. A customer of a restaurant, for example, evaluates the quality of the restaurant not only on the merits of the food but also on the demeanor of the employees, the speed of the service, the location of the restaurant, the pleasantness of the surroundings, and so forth. A manager of a restaurant or retail store must place as much attention on the quality of the product (food being served in the case of the restaurant) than the actual delivery of the service. 5. Why is communication within an organization an important part of the quality improvement process? - It is difficult to devise a coherent strategic plan relating to quality when communication is imprecise. One important attribute of a strategic plan is functional alignment or consistency. If different departments in a company understand quality differently, then the...
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...CHAPTER 1 Company Profile This chapter deals with the history of the company, nature of the company and organizational chart. Raner Trading and Car Care Services #126 Marcos High Way, Brgy. Mayamot, Antipolo City, Rizal, Philippines History of the Company: Raner Trading and Car Care Services has been serving its community for more than five years since it was established by its sole proprietress Ms. Emerenciana Rabeje last May 13, 2010. According to Ms. Rabeje, it was founded for the purpose of serving the dump truck hauling industry, primarily. To realize profit comes after. But, she added that RTCSS had brought her more than she expected in terms of profit. Aside from the target costumer--- dump trucks, RTCCS also became known even to the lightest vehicles such as bicycles and motorcycles. RTCCS has been prospering for quite some time due to the hands-on management of the owner, Ms. Rabeje, herself. Henceforth, the proprietress thought of putting up another branch of RTCCS. She founded RTCCS-Rodriguez, located at Monterock St., San Isidro, Rodriguez, Rizal. But, her failure to directly manage the said branch became the reason of its failure. Thus, Ms. Rabeje made her hardest decision ever since she founded RTCCS; she dissolved RTCCS-Rodriguez after its first year of operation. She brought all the equipment to the main branch and made it more profitable there. However, RTCCS is currently into a dilemma. The realization of profit became a bit of a problem since the previous...
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...THE EFFECTS OF THE SOCIAL NETWORKING SITES TO THE CLASS PARTICIPATION OF THE FIRST YEAR PSYCHOLOGY STUDENTS OF CEU An Undergraduate Research Presented to the Faculty of School of Science and Technology Centro Escolar University In Partial Fulfillment Of the Requirements for the Degree Bachelor of Science in Psychology by Chelsea Diaz Regina Fatima Manalang Gwenne Tigno March 2013 CHAPTER 2 Review of Related Literature and Studies This chapter presents a review of related literature and studies both foreign and local. This also presents different variables relative to the study. Foreign Literature Social network is defined as the grouping of individuals into particular groups that centre on reflecting and building of social relations or social network among people, for instance, people who share activities, interest, posting information, comment, and images (Carrington, Scott and Wasserman, 2005). Teenagers are among the most prolific users of social network sites. This kind of communication is seen very common with teens as they perceive it as a network for them to improve some aspects in their life or even in their studies through information provided in the internet. However, social networking sites are not a wholly positive influence in the world. Some research proves that social network can also affected Malaysian teenagers in any bad ways. The main effects are through academically, mentally and also the society. Social networking sites...
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...Chapter 1 Alexis, Sibomana POWER: Learning and Your Life Essentials of Student Success POWER Chapter One Review > P-O-W-E-R What are the typical responses to why people go to college? * Need new skills for a job. * Want to build a better life for a family. * Want to have anything better to do. * I want to get a good job when I graduate * | I want to get a good job when I graduate. | * I want to make my family proud. | * I couldn't find a job. | * I want to try something different. | * I want to get ahead at my current job. | * I want to pursue my dream job. | * I want to become a more cultured person. | * I want to make more money. | * I want to learn more about things that interest me. | * A mentor or role model encouraged me to go. | * I want to prove to others that I can succeed | * What does the author say are the five added benefits of college beyond boosting your career prospects? * Think of one of the successful experiences you've had during your previous years in school or on the job. What was it? * What made the experience successful? What did you learn from your success? * Think of an experience you had in school that did not go as you had hoped, and briefly describe it. Why did it occur? * What could you have done differently to make it successful? What did you learn from it? * Based on these experiences of success and failure, what general lessons did...
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