...The REA Accounting Model: Intellectual Heritage and Prospects for Progress Cheryl L. Dunn Florida State University William E. McCarthy Michigan State University Send page proofs to: William E. McCarthy Department of Accounting N270 North Business Complex Michigan State University East Lansing, MI 48824 Acknowledgments: The authors would like to acknowledge the helpful comments of three anonymous referees and the editor on two earlier versions of this paper. Helpful pointers into the literature were provided by William Schrader and Stephen Zeff. We would also like to acknowledge comments received at the Michigan State University 1995 Summer AIS Colloquium and at the 1995 Workshop on Semantic Modeling of Accounting Phenomena. Financial support was received from Arthur Andersen LLP and from the Departments of Accounting at Grand Valley State University and Michigan State University. The REA Accounting Model: Intellectual Heritage and Prospects for Progress ABSTRACT: Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the intellectual...
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...Criminal Conduct and Criminal Law LEG 320 July 25, 2014 Strayer University CRIMINAL CONDUCT AND CRIMINAL LAW Actus rea and mens rea are both important elements to convicting anyone for any crime. The actual commitment of a criminal act is actus rea. The guilty or criminal mind state is mens rea. Despite the fact that both actus rea and mens rea do not have to exist a conviction is still very feasible. When a criminal act is committed and the individual does not have to mens rea or guilty mind in some instances without the required mental state no crime is committed. Persons incapable of entertaining the required criminal mind because of legal insanity have not committed a crime. Working with individuals who have been diagnosis with mental retardation has really opened my mind to the element of mens rea when the individual has done something illegal. Some of the individuals have it in their mind that because the have been diagnosis with mental retardation they can not be held responsible for the criminal act they may commit or have committed, I have even heard many of the individuals say it. Does this mental state qualify them of the required state of mind for conviction? Immunity as a defense works in some cases not all. Immunity is the exemplification from criminal prosecution based on statues, the U.S. Constitution or international agreements. Diplomatic immunity is granted to those who are visiting foreign officials. Diplomatic immunity can also be waived by...
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...Causation a. Actual Causation b. Proximate Cause i. Common law: Intervening Cause? ii. MPC: Built into culpability standards 5. Concurrence of Elements B. Mens Rea 1. Common Law Standard 2. MPC Culpability Standard 3. Specific Intent 4. Transferred Intent 5. Strict Liability Crimes 6. Role of Mistake a. Mistake of Fact b. Mistake of Law C. Concurrence of Elements III. Homicide A. Common Law 1. Murder a. 1st Degree Murder b. 2nd Degree Murder 2. Manslaughter a. Adequate Provocation b. Criminal Negligence c. Misdemeanor-Mansalguther B. MPC 1. Murder 2. Manslaughter 3. Criminal Negligence C. Felony Murder Rule 1. Limitations a. Inherently Dangerous Felony b. Merger Doctrine c. In furtherance of Felony IV. Rape A. Mens Rea and role of mistake 1. B. Actus Reus 1. Subjective 2. FRR 3. No Means No 4. Affirmatively Expressed Consent V. Inchoate A. Attempt 1. CL a. Mens Rea i. Intent to commit attempt...
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...RESEARCH includes research articles that focus on the analysis and resolution of managerial and academic issues based on analytical and empirical or case research Interaction Between Forex and Stock Markets in India: An Entropy Approach Y V Reddy and A Sebastin Executive Summary Interactions between the foreign exchange market and the stock market of a country are considered to be an important internal force of the markets in a financially liberalized environment. If causal relationship from a market to the other is not detected, then informational efficiency exists in the other whereas existence of causality implies that hedging of exposure to one market by taking position in the other market will be effective. The temporal relationship between the forex market and the stock market of developing and developed countries has been studied, especially after the East Asian financial crisis of 1997–98, using various methods like cross-correlation, cross-spectrum, and error correction model, but these methods identify only linear relations. A statistically rigorous approach to the detection of interdependence, including non-linear dynamic relationships, between time series is provided by tools defined using the information theoretic concept of entropy. Entropy is the amount of disorder in the system and also is the amount of information needed to predict the next measurement with a certain precision. The mutual information between two random variables X and Y with a joint...
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...judged "mentally ill" offenders, and the overall usefulness of such a defense. In all, I believe that these problems, as well as others which will be mentioned later, lead us to the conclusion that the insanity defense is useless and should be abolished entirely. Insanity is a legal, not a medical definition. Therefore, mental illness and insanity are not synonymous: only some mental illness constitutes insanity. Insanity, however, includes not only mental illness but also mental deficiencies. Due to this, there are problems in exactly how to apply a medical theory to a legal matter. The legal concepts of mental illness and insanity raise questions in a conflict between what are termed legalistic criminology and scientific criminology: mens rea, punishment v. treatment, responsibility, and prisons v. hospitals. This debate seesaws to and fro amidst a grey area between law and science. The...
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...ESSENTIAL ELEMENTS OF CRIME Elements: Actus Reus – physical act or unlawful omission by the D Mens rea – state of mind or intent of D at the time of act Concurrence – actus reus and mens rea exist at same time Harmful result and causation – a harmful result caused both factually and proximately by D’s act Attendant circumstances – ACTUS REUS: Definition: physical/external, or objective, part of the crime Eser = Actus Reus is the comprehensive notion of the act, harm and its connecting link, causation, w/ actus [expressing the voluntary physical movement in conduct] and reus [this conduct results in a certain proscribed harm (e.g. causes injury to the legal interest protected in that crime)] Conduct crimes: punished for illegal act [e.g. driving while intoxicated] Result crimes: punished for result [e.g. murder] VOLUNTARY ACTS: Definition: The D’s act must be voluntary in the sense that it must be a conscious exercise of the will. Rationale: An involuntary act will not be deterred by punishment. Not voluntary // not liable: Conduct that is not the product of the actor’s determination. E.g. A shoves B into C w/ result that C falls to death. Reflexive or convulsive acts Acts performed while the D was either unconscious or asleep UNLESS the D knew that he might fall asleep or become unconscious and engaged in the dangerous behavior. MARTIN V. STATE: Police arrested drunk Martin at home and brought him to highway – convicted of being drunk on highway...
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...Documenting Information Systems By Slade Augustine Contents Page Introduction Pg 3 Rea Ontology Outline Pg 4 The Value System Rea Model Pg 5 - 7 Environmental Analysis Pg 8 - 12 The Value Chain Model Pg 13 - 17 The Business Process Model Pg 18 - 22 Database tables Pg 23 - 24 SALES/COLLECTION (DEBTORS) DATABASE DESIGN Pg 25 The Financing Business Process Pg 26 - 34 Supporting Documentation Pg 35 Rea Task Level Model Pg 36 - 41 Conclusion Pg 42 Company Information Pg 43 Bibliography Pg 44 Introduction Cape Town Partnership was established in the year 1999 by their chief executive officer Mike Farr. Over the past decade, Cape Town Partnership has been developing and improving the CBD (Central Business District). The Cape Town Partnership is an agency which facilitates partnerships between government and private sectors. Through the Cape Town Central City Improvement District who is closely affiliated with the Partnership, they manage the operational activities, to assist with project development and urban management. Since its establishment, the Cape Town Partnership has become an internationally acclaimed model of public and private partnerships between property owners and businesses supported by the City of Cape Town. Cape Town Partnership specializes in major city...
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...from the database. ANS: F 10. Systems development represents 80 to 90 percent of the total cost of a computer system. ANS: F 11. The database administrator is responsible for the security and integrity of the database. ANS: T 12. A backbone system is completely finished, tested, and ready for implementation. ANS: F 13. The internal auditor represents the interests of third-party outsiders. ANS: F 14. Information Technology (IT) audits can be performed by both internal and external auditors. ANS: T 15. The single largest user of computer services is the personnel function. ANS: F 16. Increased control is one of the key advantages of distributed data processing. ANS: F 17. The flat-file approach is most often associated with so-called legacy systems. ANS: T 18. In a flat-file system, files are easily shared by users. ANS: F 19. Legacy systems were eliminated in the effort to make...
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...Unit 24 - Assignment 1 Introduction For this assignment I will be describing the elements of a crime which are Mens Rea and Actus Reus. Mens Rea is Latin for 'guilty mind' and it is the mental thinking behind the crime which has been committed, it refers to the intentions of the person who committed the crime. For example, when someone commits theft their intention is to permanently deprive the owner/s of the object. Actus Reus is Latin for 'guilty act' and it can either be an act or a failure to act. For example, when someone commits theft they must've physically taken something. The three C's of Actus Reus must be taken into account when investigating a crime they are: • Conduct - this is the act of damaging or destroying something/someone. • Circumstances - this is the fact that the property must belong to another. • Consent - this is the resulting damage or destruction of the act. Causation Causation, also known as result crimes is when a consequence has come about as a result of the Actus Reus being committed. When establishing causation the first step is to ask 'was the defendant's act a cause in the fact of the specified consequence?' This can be answered by asking 'But for what the defendant did would the consequence have occurred?' If the answer is YES then the result wouldn't have occurred if not for the defendant's acts and, therefore causation is established. A case which shows the chain of causation is the case of R v White (1910) the defendant put cyanide...
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...Unit 24 - Assignment 1 Introduction For this assignment I will be describing the elements of a crime which are Mens Rea and Actus Reus. Mens Rea is Latin for 'guilty mind' and it is the mental thinking behind the crime which has been committed, it refers to the intentions of the person who committed the crime. For example, when someone commits theft their intention is to permanently deprive the owner/s of the object. Actus Reus is Latin for 'guilty act' and it can either be an act or a failure to act. For example, when someone commits theft they must've physically taken something. The three C's of Actus Reus must be taken into account when investigating a crime they are: * Conduct - this is the act of damaging or destroying something/someone. * Circumstances - this is the fact that the property must belong to another. * Consent - this is the resulting damage or destruction of the act. Causation Causation, also known as result crimes is when a consequence has come about as a result of the Actus Reus being committed. When establishing causation the first step is to ask 'was the defendant's act a cause in the fact of the specified consequence?' This can be answered by asking 'But for what the defendant did would the consequence have occurred?' If the answer is YES then the result wouldn't have occurred if not for the defendant's acts and, therefore causation is established. A case which shows the chain of causation is the case of R v White (1910) the defendant...
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...Charter Influence On Canadian Politics Ever since the Charter came into effect in 1982, it has had major impact on Canadian politics and law. The Charter allows the judicial and legislative branch to be transparent and able to be holding each other accountable. Many would argue that the charter has given court’s infinite powers and they control the legislative branch. However the courts perform a policing function for legislations to see if they violate the master law, the Charter. Therefore if the legislation branch does their “first order Charter duties” properly, which is charter proofing their laws, they will not go for review with the Supreme Court of Canada (Maclvor 138). Each branch of government has their own responsibilities to pursue and they have different resources to achieve them. For example the, the judicial branch’s responsibility is to protect the rights and freedoms of individuals where the legislation branch has to make laws to tackle down social issues (Maclvor 142). Each branch has their own resources to help them with their responsibilities, for instances the Legislative Branch have Department of Justice and Standing Committee. Both of these committees work for the government helping doing research and formulating legislations as well charter-proofing legislation so they don’t go violates the rights and freedoms of Individuals (Maclvor 142). The Charter has allowed for democratic dialogue between both branches of government, allowing for constructive...
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...I. Justification of Punishment a. Theories of Punishment and Purpose of Criminal Law Sentencing i. Deterrence 1. Utilitarian concept, forward-looking, premise: humans will act in their own interest 2. Individual Deterrence: general public is protected 3. General Deterrence: helps to protect public at large, justified on grounds of 1) prevention of crime by threat of arrest, conviction, punishment 2) prevention of crime by strengthening of moral norms 3) prevention of crime by stimulating law-abiding contact based on the impulse to conform. 4. Criticisms: 1) ineffective in cases where criminal is motivated by emotional concerns 2) one person might be used as a means to an end in order to deter others and benefit society as a whole ii. Retribution 5. Premise: humans act under free will and must be punished when they choose to violate society’s norms, backward-looking 6. Based on proportionality of punishment: the evil done to the victim is paid back to the perpetrator iii. Rehabilitation/Reform 7. Criticisms: 1)allocating resources to those who least deserve them 2) remaking humans with what society deems is the best 3) assuming that humans can simply be reconditioned iv. Incapacitation 8. Renders def unable to cause further harm to society 9. Criticisms: 1) too costly 2) ineffective in reducing recidivism 3) further...
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...Data: Raw material Data collection costs money Collect only necessary and sufficient data Data is generally used by machines Data is useless unless it is process to create information Information: Processed data Data process by machines giving information Information is used to run an organization efficiently Information used by managers to initiate actions TYPES OF INFORMATION Operational Information - used to day to day operations Example information needed by a shopkeeper: Daily sales account List of low stock items to be re-ordered List of overstock items Long overdue payments Profit loss account Tactical information - used to improve profitability Example information needed by a shopkeeper: Slow or fast moving items Reliable supplier of items Sales trends Strategic Information - information to expand business and explore new opportunities Example information needed by a shopkeeper: Whether to stock different varieties of items Whether to diversify Whether to start a new branch in a different locality Whether to start an e-shop Statutory Information - used to provide information to the government Example information needed by a shopkeeper: Income tax account Sales tax account MANAGEMENT HIERARCHY AND INFORMATION NEEDS QUALITIES OF INFORMATION Accurate Complete Timely Trustworthy Relevant Brief Up-to-date SignificanceEnsure correct input and processing rules Include all data Give at the right time Do not hide unpleasant information Understand...
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...In Pre-Hospital Cardiac Arrest Patients, How Does Hands-Only CPR Compared To Standard CPR, Affect Neurological Outcomes? Abstract Summary Out-of-hospital cardiac arrest is the leading cause of death in the U.S. Increasing bystander-initiated CPR through “hands-only” CPR and EMS dispatcher instructed “hands-only” CPR improves survival rates. Methods CINAHL, PubMed, and OvidMD were searched for the following key terms or combination thereof: “hands-only”; “compression-only”; chest compression-only”; “bystander”; “CPR”; “dispatcher”; and “neurological affect”. We initially restricted our search to peer-reviewed studies published in English between January 2004 and June 2014, but agreed by consensus to use a 2000 study located during a manual search of included study references. Results We identified nine Level II, III, and IV studies comparing “hands-only” CPR and “standard” CPR, published between 2000 and 2013, and occurring in the countries of Japan, London, Sweden and the U.S. All but one of the study results recommend that “hands-only” CPR is at least equal or superior to “standard” CPR. Conclusions Guidelines should be established to teach bystander “hands-only” CPR nationwide, to increase public awareness of the effectiveness of “hands-only” CPR and start to teach out-of-hospital “hands-only” CPR. Introduction Sudden cardiac arrest is the leading cause of death in the United States (Neumar, Barnhart, Berg, Chan, Geocadin, Luepker,… Nichol, 2011). According...
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...The Projected Main Mode Travel Share Trend for Gauteng 2040 Daniel Pillay 201060830 LeLani Le Fleur 200623816 Hlalanathi Sishi 920045519 Sifiso Mhlongo 200514389 This assignment is submitted in partial fulfillment Of the requirements of the Bachelor of Technology Degree in Transport Management In the Department of Transport and Supply Chain Management Faculty of Management At the University of Johannesburg April 2014 Table of Contents Introduction 3 Background 3 Research Statement 4 Body 5 Car/Driver Passenger 5 Mini Bus/Taxis 7 Walk 8 Bicycle 9 Train 12 Bus 16 Conclusion 19 Bibliography 20 1. Introduction Background Information The South African economy has seen phenomenal changes in the economic environment that it operates in and the Government has taken the initiative to align the country to conform to international standards to become a competitive and relevant role player in the global markets. In all economies, transportation infrastructure and modes is the vital key to the progress of any country. South Africa comprises of 9 different provinces of which Gauteng is the dominant generator of all South African GDP. Labor is the main source required for the creation of GDP and in that context transportation to and from their place of residence to the place of employment is critical. This research addresses to modal share trends that would likely to take place based on the statistical information extract from...
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