نتایج جستجو برای: ethical approaches of accountants
تعداد نتایج: 21193930 فیلتر نتایج به سال:
Academic interest in the ethical quality of accountants’ judgments has produced a steady stream of research addressing the role of education in fostering ethical behavior. Although various studies have evaluated the cognitive moral development of accounting students, few studies have considered the influence of accounting contextual factors on ethical judgments. This study evaluates the influen...
Active drug users—whom I here roughly categorize as habituated, addicted, or dependent (HAD) users who are not currently inclined to abandon their use of such drugs1—may desire individually or collectively to assert themselves in the wider social world of work and social policy. Drug-dependent individuals may seek work in harm reduction centers or as custodians, accountants, or doctors. Activis...
Business practice and literature frequently advocate more business oriented roles for management accountants. The aim of this study is to examine reasons for management accountants to act as business partners and to analyze corresponding performance effects. More specifically, two research questions are investigated: (i) why do management accountants act as business partners, and (ii) are busin...
although allameh majlisi has not intended to write a distinct ethical book on ethics or to present a coherent moral system in various volumes of behar al-anwar, but we can deduce a comprehensive ethical system through examination of the different discussions he has made about different verses and traditions. this deduced ethical system not only emphasizes the role of reason in explaining the t...
in the area of automotive engineering there is a tendency to more electrification of power train. in this work control of an induction machine for the application of electric vehicle is investigated. through the changing operating point of the machine, adapting the rotor magnetization current seems to be useful to increase the machines efficiency. in the literature there are many approaches wh...
over the past decades a number of approaches have been applied for forecasting mortality. in 1992, a new method for long-run forecast of the level and age pattern of mortality was published by lee and carter. this method was welcomed by many authors so it was extended through a wider class of generalized, parametric and nonlinear model. this model represents one of the most influential recent d...
apart from other aspects, desert is a natural environment and is one of the appealing terrestrial elements. putting its symbolic and fictional senses aside, the term “desert” bears mystic sense more than material sense. in addition to the worlds materialistic experiences, desert has attracted the attention of writers because it creates a kind of inner experience, which returns the individual in...
background: dealing with ethical considerations is a major component of health technology assessment (hta) definitions. objectives: present study aimed to explore and describe the manner of ethical analyses in hta reports and the effects it had on hta-related decision making around the world. methods: by considering the contextual milieu of reports and searching for ethical themes and subject...
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