accounting education, socialization and the ethics of business

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... was mainly involved in water, sanitation, drainage and other environmental health improvement in the area from the early years of the resettlement. Their program mainly included education and ... million in 2001 (Bangladesh Bureau of Statistics, 2002). Dhaka is the capital city of Bangladesh, and Bauniabad is one of the urban poor settlements in Dhaka (Figure 1). The Government of Bangladesh ... Journal of Water and Environment Technology, Vol.3, No.2, 2005 - 199 - Sanitation in Urban Poor Settlement and the Importance of Education for the Reduction of the Diffused Pollution - A Case...

... 14Percy฀Moleke15 Inequalities in Higher Education and the Structure of the Labour Market in education or in the labour market, ฀have฀done฀little฀to฀address the inequalities of the past. The lack of labour market information฀ ... especially฀those฀who฀hold฀general฀bachelor’s฀degrees,฀their฀qualifications฀serve฀only฀as฀a฀signal฀ of their฀potential฀to฀employers. In many฀cases,฀they฀take฀longer฀to฀realise฀employment฀ and when฀they฀do฀their฀entry฀level฀jobs฀do฀not฀necessarily฀require the years of schooling฀they฀possess.฀They฀start฀at the bottom of the job฀ladder and have฀to฀prove฀themselves฀ in the labour market to฀reach higher income฀levels.฀A฀combination of their฀potential฀ and training฀will฀determine฀their฀progression฀up the ladder.฀As฀will฀be฀seen in the next฀section, the field of study,฀which฀signals the type of skills฀acquired฀through education, ฀plays฀a฀significant฀role in employability of university฀graduates in this฀case.Percy฀MolekeFree ... consequences in the labour market for฀people฀with higher education. The inequalities in the type and source of human฀capital฀acquired฀are฀often฀overlooked, and it฀is฀argued฀here฀that฀they฀perpetuate inequalities observed in the labour market. ฀Inequities in acquired฀human฀capital฀eventually฀influence฀educational฀attainment,฀which in turn฀influences labour market prospects.฀This฀is฀reflected in the selection฀or฀sifting of the potential฀employees฀ in the labour market. ฀Those฀with฀longer฀years of schooling฀have฀better฀prospects in the labour market. ฀But฀also of significance฀is the type of qualification฀acquired฀during฀schooling.฀...

... the drive for outsourcing accounting related work following SOX.VI. The Impact of Sox on the Future of Outsourcing Global Accounting Standards The future of the outsourcing/ offshoring of accounting- related ... Economics, and Outsourcing of Accounting. 56 Inputs and outputs are comparative resource variables. 12 5Sarbanes-Oxley and the Outsourcing of Accounting Transcend TCEPart of the reason why outsourcing ... First, the initial impact of SOX on onshore and offshore outsourcing of accounting. In particular, the emergence of India as a major destination for offshore and offshore outsourcing. Second, the...

... quality of accounting earnings, as proxied by the size of the firm’s auditor, positively affects the stock price informativeness of earnings. 2.3.2. The information argument Concentrating ownership ... value of equity in millions of U.S. dollar at the beginning of the year. Q = the market value of equity divided by the book value of total assets at the beginning of the year. LEV = the total ... between ownership concentration and earnings informativeness. As the incentive alignment and the information effects could coexist, the relation between ownership concentration and earnings informativeness...

... to:1. understand the nature of decisions and the decision- making process.2. appreciate the wide range of economic decisions made in the marketplace.3. explain the nature of accounting and its main ... explain the purpose of accounting. 1.4 Provide a listing of the main users of accounting information and explain howthey use the information in their decision- making processes. Decision Making and ... decision- making process. Decision Making and the Role of Accounting 111.2 No set answer, but remember the steps outlined in the chapter in the decision- making process?1.3 The purpose of accounting is...

... The federal government has approved the Occupational Safety and Health Plan of the State of Maryland and has authorized the State to be the enforcement agency. The Maryland Occupational Safety ... Office of the Attorney General David M. Lyon, Principal Counsel, Office of the Attorney General, Department of Assessments and Taxation Craig A. Nielsen, Principal Counsel, Office of the Attorney ... states, Maryland does not pass on the merits of an investment offering. Acknowledgments Laila K. Atallah, Principal Counsel, Office of the Attorney General, Department of Business and...

... that the cost of capital of the firm depends on four factors: the risk free rate, the aggregate risk tolerance of the market, the expected cash flow of the firm, and the covariance of the firm’s ... links the disclosure of accounting information to the cost of capital. Specifically, we examine whether and how the quality of a firm’s accounting information manifests in its cost of capital, ... number of investors) and J (the number of firms in the economy), there is a non-zero effect on price and on the cost of capital of reducing the assessment of firm-variance. The firm-specific...

... McLaren and his colleagues, Iain Beavan, Mary Murray, and Myrtle Anderson-Smith for their superb JOHN GREGORY AND THE INVENTION OF PROFESSIONAL MEDICAL ETHICS AND THE PROFESSION OF MEDICINE ... account of the obligations of the physician as a fiduciary existed that might serve as the basis for a morally authoritative JOHN GREGORY AND THE INVENTION OF PROFESSIONAL MEDICAL ETHICS AND THE ... sense, namely, the physician as fiduciary of the patient. The effect of this was to invent both professional medical ethics and the profession of medicine in its intellectual and moral senses....

... understanding the relationship between the corporate culture and the innovation of management accounting. This research only aims at Techcombank – one of the leading companies of Vietnam in banking industry. ... accounting practices to eliminate the redundant accounting practices and encourage a more dynamic and initiative approach to managerial accounting. For example, in the modern management accounting ... specific information of corporate culture at Techcombank in two year: 2009 and 2010 and its relationship with the use of management accounting innovations. From the results of survey and case study, ...

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... Giventhetroublingoutcomesdocumentedatmanyfor-profitschools,theproblematicrecruitingpractices,thehighcostoffor-profitprograms,andthedisparateshareoffederalmilitaryeducationaldollarsflowingtofor-profitschools,Congress,togetherwiththeDepartmentofVeteransAffairsandtheDepartmentofDefense,needstoactnowtoensurethatservicemembersandveteransseetheeducationalresultsthatCongressenvisioned. ... -significantlyraise the pricetagto the Americantaxpayerwithoutyielding the anticipatedgainfor military members and theirfamilies.Notonlyare the military educational benefits flowingto the for-profit schoolsoutpacing the overallrevenue growth of thoseschools, the military revenue growth of the companies isalsooutpacing the spending growth in the VA and DoD education programs.Between2009 and 2010, the total military revenuesfor the for-profit schoolsincreasedby211percent,but the over-allbudgetsoutlaysfor the VA and DoD educational benefits increasedbyonly112percent.Whilepassage of the Post-9/11GIBillisakeyreasonfor the increaseinfundingflowingto for-profit schools,fundsfrom the DoDprogramsarealsoincreasingrapidly.Thisisatrendthatislikelytocontinuegiven the recruitingfocusthathasbeenbroughtto the eligiblepopulations of activedutyservicemembers and families, and the recognitionby the for-profit education companies thatTuitionAssistance benefits canbesupplementedbyhavingservicemembersaccessPost-9/11GI benefits inmanycases. The MyCAAspouseeligibilityprogrammayaccountforasignificantportion of the growth inDepartment of Defensedollars, and mayslowwith the eligibilitychangesimplementedbyDoD.However,because the cost of attendingmany for-profit schools,evenwith military discountsprovidedby the schools,oftenexceeds the $250percredithourpaymentavailablethrough the TuitionAssistanceprogram,manyactivedutyservicemembersmaybesupplementingtheirTuitionAssistance benefits withPost9-11GI-Bill benefits through the Top-Upprogramtocover the costdifference.Asaresult,both the number of activedutyservicemembersattending for-profit schools and the DoDprogramdollarsarelikelytocontinuetoincrease.Eighteen companies thatprovideddocumentsto the HELPCommitteedifferentiatedrevenuesfrom the Department of VeteransAffairs and the Department of Defensefor the entireperiod2006through2010.Inthatperiod,Department of Defense educational benefits paidtotheseschoolsincreasedfrom$40millionin2006toanexpected$175.1millionin2010,a337.4percentincrease.Department of VeteransAffairs educational benefits paidtotheseschoolsincreasedmorethantenfoldfrom$26.3millionin2006toanexpected$285.8millionin Of ... Colleges,November,2010.Seealso10U.S.C.Đ2005.AvailableBenefitsEducationalbenefitsareavailablebothtoactivedutypersonnelandveteransthroughtwokeyprograms:theTuitionAssistanceprogramadministeredandrunbytheDepartmentofDefense,andthePost-9/11VeteransEducationalAssistanceActadministeredbytheDepartmentofVeteransAffairs.Whileotherbenefitpackagesarealsoavailabletosomeservicemembers,andtosurvivingspousesanddependentsofthosekilledorpermanentlydisabled,2areviewofthedocumentsprovidedtotheHELPCommitteerevealsthatthesetwoprogramsaretheprimarysourceoftheveryrapidincreasesinthesumsofmoneyflowingdirectlytofor-profitschoolsfromDODandVAoverthepasttwoyears.Indeterminingwhichschoolsareapprovedtoprovideeducationalbenefits,boththeDepartmentofDefenseandtheDepartmentofVeteransAffairsprimarilyrelyontheDepartmentofEducationandaccreditationagenciestoapproveeligibleeducationalprogramsforservicemembersandveterans.However,DoDadditionallymaintainsalistofapprovedschools,theServicemembersOpportunityColleges,whichagreetoaccepttransfercredit.3Additionally,theMilitaryInstallationVoluntaryEducationReview(MIVER)processisusedbyDoDtoevaluateeducationalprogramsofferedonmilitarybases.However,although70percentofallTuitionAssistancedollarsgotowardsdistanceeducation,with40percentgoingtofor-profitinstitutions,onlineprogramsarenotcurrentlycoveredbytheMIVERreviewprocess.However,inAugustofthisyear,DoDproposednewregulationsthatwouldextendtheMIVERprocesstoalldistanceeducationprograms,thusimprovingitsabilitytoassesstheseprograms.AsapartoftheHELPCommitteesongoinginquiryintothefor-profiteducationsector,3 0for-profit educationcompanieswereaskedtoprovideinformationontheamountoffundingthattheyreceivefromtheDepartmentofDefenseandtheDepartmentofVeteransAffairs(VA).TheinformationprovidedrevealsenormousgrowthintheamountsofmoneyflowingfromboththeDoDandVAeducationalbenefitsprogramstofor-profitschoolsinamannerthatdoesnotseemtohavebeenfullyanticipatedorcontemplatedbyCongressinpassingtheeducationalbenefitpackageforthisgeneration.Infact,duringjustthefirstyearofavailabilityofPost-9/11GIBillbenefits,ofthe$1.75billionintotalbenefitspaidout,$640million,or36.5percent,waspaidtofor-profitschoolsdespitethefactthattheseschoolsenrollonly23.3percentofmilitarybeneficiaries.1FivehundredmillioninVAbenefitswaspaidjusttothe30schoolsthathavereceiveddocumentrequestsfromtheHELPCommittee.Congressmayhaveunintentionallysubjectedthisnewgenerationofveteranstotheworstexcessesofthefor-profitindustry:manipulativeandmisleadingmarketingcampaigns,educationalprogramsfarmoreexpensivethancomparablepublicornon-profitprograms,andalackofneededservices.AsdocumentedinthepreviousHELPCommitteereportsandhearings,for-profitcollegesoffermanyflexibleeducationandtrainingprograms,buttheyalsoareexpensivetoattend,plaguedbymanipulativeanddeceptiverecruitingpractices,haveexceptionallyhighnumbersofstudentswhowithdraw ,and graduatemanystudentswhocannotpaybacktheirfederalstudentloans....

... with other forms of social injustice that the subject is likely tosuffer, and that is what makes it the central case—it is central from the point of view of revealing the place of epistemic injustice ... constitutes an injustice ifwe can analyse the nature of the wrong inflicted. The analysis I give of the wrong done to the speaker in testimonial injustice relates it to the wrong done in epistemic injustice ... activated in operations of identity power need not be held at the level of belief in either subjector object, for the primary modus operandi of identity power is at the level of the collective social...

... sites: the four sites which are also the focus of the present study5. The questionnaire explored students’ perceptions of the purpose of accounting information, the objectives of business and their ... hold of financial documents and then second of all, I don’t think they’d understand them unless they had some sort of accounting or financial background… they’d be more likely to understand the ... mindful – aware of their belief systems, conscious of consequences, and capable of thinking broadly about the impact of their actions and decisions” (emphasis added)”. The aim of the present...

... contextualise the participants of the debate and their views in terms of the implications of the NEP policy for MoI in Balochistan Province, the least literate, ethnically marginalised area of Pakistan, ... details including the author, title, awarding institution and date of the thesis must be given. The Virtual Jirga: The 2009 Education Policy and the Medium of Instruction Debate ... time and space, the thesis has focused on the debate that came out of the publication of NEP, the important issues within the debate and the impact of the policy on Balochistan province. 1.2 The...