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This innovative text sheds light on how people work -- why they sometimes function well and, at other times, behave in ways that are self-defeating or destructive. The author presents her groundbreaking research on adaptive and maladaptive cognitive-motivational patterns and shows: * How these patterns originate in people's self-theories * Their consequences for the person -- for achievement, social relationships, and emotional well-being * Their consequences for society, from issues of human potential to stereotyping and intergroup relations * The experiences that create them This outstanding text is a must-read for researchers in social psychology, child development, and education, and is appropriate for both graduate and senior undergraduate students in these areas.
Shows techniques for managing the complexity of database design using the ER model, a popular method for representing data requirements. Presents a complete set of semantic definitions and notations for ER models with computer screen illustrations of large, complex databases. Includes both logical and physical database design with an emphasis on the former. Annotation copyrighted by Book News, Inc., Portland, OR
Ideal as an introduction and as a quick reference, Key Concepts in Critical Management Studies explores the essential concepts used within the field today. Specially edited and written by a range of international experts, key ideas are succinctly explained and illustrated beyond a simple definition. Further reading suggestions and cross-referencing provide the reader with means to develop their knowledge further. With over 50 entries, from Actor Network Theory to Utopianism, readers have instant access and explanation of the most influential concepts in CMS literature.
An extensive overview of accounting theory concepts and application Balancing accounting theory with practical issues, the Eighth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to clearly identify the conceptual elements of accounting theory and apply those elements to practice.
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This book explains how the traditional paradigm of private and public organizations is changing as a result of the multiple factors that are affecting the way in which goods and services are produced, and for whom they are produced. In view of these disruptive trends, the theory of the firm needs to be updated and to some extent rethought. Moreover, diverse challenges and opportunities such as climate change, aging populations, and new public accountability requirements are necessitating novel frameworks to ensure the long-term survival of public and private organizations. Against this backdrop, the authors contribute to the debate over the firm’s primary interest by proposing a new way of viewing the nature of the firm and its relationship with stakeholders. In addition, they carefully analyze the challenges and opportunities mentioned above, evaluating their significance for various important aspects of organizations through different lenses. Global in scope, the book also takes the United Nations Sustainability Development Goals into account. Accordingly, it will be of interest to all readers seeking a better understanding of the evolving nature of firms and organizations in our changing world.
The theory base of accounting refers to the conceptual framework, principles, assumptions, and standards that guide accounting practices and the preparation of financial statements. It provides a theoretical foundation for understanding and applying accounting principles in practice. Here are the key components of the theory base of accounting: Conceptual Framework: The conceptual framework of accounting establishes the fundamental concepts and objectives that underlie financial reporting. It provides a framework for developing accounting standards and principles and helps ensure consistency and comparability in financial reporting. The conceptual framework addresses issues such as the qualitative characteristics of financial information, the elements of financial statements, and the criteria for recognition and measurement. Accounting Principles: Accounting principles are fundamental guidelines that govern the recording, measurement, and reporting of financial transactions and events. These principles include: Revenue Recognition Principle: Revenue should be recognized when earned and realized or realizable, regardless of when cash is received. Matching Principle: Expenses should be recognized in the same period as the revenues they help generate, regardless of when cash is paid. Historical Cost Principle: Assets should be recorded at their original cost, rather than their current market value. Conservatism Principle: Accountants should err on the side of caution when uncertain about the future outcomes, by recognizing losses but not gains until they are realized. Accounting Assumptions: Accounting assumptions are underlying concepts that shape the accounting process and financial reporting. Common accounting assumptions include: Going Concern Assumption: Assumes that the entity will continue to operate indefinitely, allowing for the recognition of assets and liabilities over the long term. Monetary Unit Assumption: Assumes that transactions and events are measured and recorded in a stable currency unit, such as the US dollar or euro. Time Period Assumption: Assumes that financial information is reported over specific time periods, such as monthly, quarterly, or annually. Accounting Standards: Accounting standards are rules and regulations established by accounting standard-setting bodies, such as the Financial Accounting Standards Board (FASB) in the United States and the International Accounting Standards Board (IASB) globally. These standards provide guidance on how to apply accounting principles in practice and ensure consistency and comparability in financial reporting. Ethical Considerations: The theory base of accounting also encompasses ethical considerations that govern the conduct of accountants and financial professionals. Ethical principles such as integrity, objectivity, confidentiality, and professional competence and due care are essential for maintaining public trust and confidence in financial reporting. Overall, the theory base of accounting provides a framework for understanding the principles, assumptions, and standards that guide accounting practices and financial reporting. It serves as a foundation for developing accounting policies, procedures, and practices that ensure the accuracy, reliability, and relevance of financial information for decision-making and accountability purposes.
This database design book provides the reader with a unique methodology for the conceptual and logical design of databases. A step-by-step method is given for developing a conceptual structure for large databases with multiple users. Additionally, the authors provide an up-to-date survey and analysis of existing database design tools.
This textbook gives readers a clear overview of a selection of 19 of the most influential thinkers on education, including established names (Vygotsky, Bruner, Dewey), more recent thinkers (Freire, hooks, Claxton) and other key names whose writing has helped shaped our views on teaching and learning. Each chapter includes practical examples showing how theories can be used to inform classroom teaching, and critiques of each theorist exploring opposing viewpoints and the strengths and weaknesses of different ideas. This third edition includes: New chapters on Barak Rosenshine and Daniel Goleman Revamped reflective tasks with a greater practical focus for the classroom More models and theoretical diagrams throughout This is an essential primer for any university course that includes learning theory, with particular relevance for initial teacher education, education studies and early childhood degrees. Karl Aubrey has recently retired from his post at Bishop Grosseteste University. Alison Riley is the Programme Leader for the BA Early Childhood Studies at Bishop Grosseteste University.
Papers direct the focus of interest to the development and use of conceptual models in information systems of various kinds and aim at improving awareness about general or specific problems and solutions in conceptual modelling.