Maa 725 - 4100 Words

| MAA 725 | Advanced Accounting Principles and Practice | | Dr. Li Liu | Unit Chair | Group 4 Chesten Anne G. Beloso – 212342256 Xiaohan Liu - 211640339 Cuanling Wei - 212120435 â€Å"We certify that the attached work is entirely our own, except where material quoted or paraphrased is acknowledged in the text. We also declare that it has not been submitted for assessment in another unit or course.† 06 May 2013 Number of words: 3,943 INTRODUCTION This assignment aims to present in a clear and concise manner our viewpoint towards remuneration disclosure, considering steps to improve this matter of contention is taken voluntarily by the boards as recently stated by The Australian Financial Review. Section I explains†¦show more content†¦* An attempt to be an accountable or responsible company by reporting information voluntarily. Managers are likely to consider that stakeholders have a right to certain information, and that they should fulfil that entitlement despite the related costs (Donaldson and Preston, 1995). Analysis This paper provides an overview of the current debate and the theories that attempt to explain executive remuneration disclosure. Attention is given to underlying accounting theories such as Positive Accounting Theory, Normative Accounting Theory, Stakeholder Theory, Legitimacy Theory, Institutional Theory, Public Interest Theory, Capture Theory and Economic Interest Group Theory. We will now analyse motivations to improve remuneration disclosure using the theories of financial accounting. Accounting theories typically either explain or predict accounting practice or they stipulate unambiguous accounting practice. Positive Accounting Theory (PAT) aims to make good predictions of actual world events and convert them to accounting transactions. Its general objective is to understand and predict the choice of accounting policies across conflicting firms. It recognises that economic consequences exist. In relation to PAT, because there is a need to be efficient, the firm will want to minimise costs associated with the performance indicators used by the firm. PAT uses hypotheses aroundShow MoreRelatedJuvenile Delinquency Essay1646 Words   |  7 Pagescauses of crime are frustration of failure in school, the increasing availability of drugs and alcohol, and the increase of child abuse and neglect of children (Tsunokai Kposowa, 2009; Resko et al., 2010; Johnson et al., 2008; Kotch et al., 2008; Maas, Herrenkohl, Sousa, 2008). All these factors increase the likelihood that a child will commit an offense. Treatment of Juvenile Delinquents The juvenile justice system in various countries tries to rehabilitate young people who were delinquentRead MoreDevelopmental Analysis Essay2754 Words   |  12 Pagespositive effect on children’s social, behavioral, psychological, and cognitive development later in life. In conclusion this study was meant as an exploratory and preliminary investigation of fathers; experience during pregnancy Vreeswijk,M.J.M.,C., Maas,B.M.A.,J., Rijk,H.A.M.,C., Bakel ,V.J.A. H., (2013). Over the years as growing into an adult it has really been a struggle for me to maintain a healthy relationship with the opposite sex, because I am always questioning is this person who they sayRead MoreRoy Theory14019 Words   |  57 Pagesexpected range in response to activity.† Nursing-sensitive outcome measures are operations or activities that describe precisely what outcome indicator is to be measured and how; for example, extremely compromised (1) to not compromised (5) (Johnson, Maas, Moorhead, 2000). Outcomes, outcome indicators, and outcome measures are all needed to establish patient outcomes or goals. There are similarities between goals as defined by the adaptation model and outcomes as defined by NOC. Both address individualsRead MoreEffects of Rap Music on Crime14002 Words   |  57 Pageseducation. Listening to Rap †¢ 705 Finally, we include a measure of respondents’ own cultural capital activities. While mainly used as an explanation of educational and occupational attainment (DiMaggio 1982; DiMaggio and Mohr 1995; Aschaffenburg and Maas 1997), measures of cultural capital have also been deployed to uncover dispositions, or orientations, towards the arts (Bourdieu 1984; Swartz 1997). We use it here as a further measure of the characteristics and lifestyles of the audience for rap –