Critical accounting theory

Basic bookkeeping hypothesis Presentation There are a few reasons there is nobody all around acknowledged hypothesis of bookkeeping. The reasons are of two sorts. The first is philosophical. The second is functional. This exposition examines each of these. It at that point gives models from bookkeeping hypothesis. Philosophical reasons The announcement There is no all around acknowledged bookkeeping hypothesis is valid by definition. Logical comprehension of the term hypothesis denies that any hypothesis can be all around acknowledged. As per Popper (e.g., 2002a, 2002b), speculations are guesses that are scrutinized. On the off chance that they are disproved by the test, they are either dismissed or refined. On the off chance that they are not disproved, they remain hypotheses (not realities). They are then put to additionally tests, and are additionally refined. With the goal for this to continue, there must exist rival speculations. Along these lines, hypotheses contend in a procedure of Darwinian determination. The hypotheses never get to reality, however they get continuously nearer. This is the primary explanation there is no generally acknowledged hypothesis of bookkeeping. In the event that there were a generally acknowledged hypothesis of bookkeeping, it wouldnt be a hypothesis. It would be something different. Notice that, as indicated by Popper, no hypothesis ever shows up at certain information. The best any hypothesis can do is shorten obliviousness. Besides, if researchers somehow happened to find a genuine hypothesis, there would be no chance they could realize it was valid, so there would in any case be contending speculations. This last point needs elaboration. Gã ¶dels deficiency hypotheses (see, e.g., Hofstadter, 1979) show that, in any arrangement of rationale sufficiently rich to contain formal number-crunching there exists an endless number of proclamations that are valid yet that are unimaginable, on a basic level, for the framework to know to be valid. This implies, in down to earth terms, that in any mind boggling framework for instance, a monetary framework there exist answers for issues that are known by the framework, yet are not known by any person inside it. This is valued by driving market analysts (e.g., Hayek, 1979). Further, given that there exist as a rule limitlessly more off-base answers for issues than right answers for issues, any endeavor to take care of such issues by diktat is interminably bound to prompt disappointment than to progress. As respects financial matters, this drove Hayek (1944) to his embrace of the free market. As respects hypothesis in science, it implies that any endeavor to force a solitary hypothesis on anything is probably going to prompt a truly off-base hypothesis. This is another explanation behind accepting there can be no all around acknowledged hypothesis of bookkeeping. Any all around acknowledged hypothesis must be all around acknowledged whether it were forced by diktat, and, on the off chance that it were forced by diktat, it would of need undoubtedly not be right. Along these lines it would offer ascent to an opponent hypothesis. Identified with this, Feyerabend (1996) contends that there is nothing of the sort as a solitary logical strategy, and that any endeavor to force one is counter-beneficial. Feyerabends reasoning of science is summed up as anything goes. This, gives another motivation to there being no single hypothesis of bookkeeping. On the off chance that there can be no all around acknowledged technique, there can be no generally acknowledged hypothesis. There are two mainstream perspectives on science that are in struggle with Poppers point of view: positivism and postmodernism. Positivism is the way of thinking, related with Ayer (1946) that says that the main significant explanations are those that are valid by rationale and those that might be checked by perception. This is the confirmation standard. The main issue with the check standard is that it is neither a reality of rationale nor an experimentally evident truth, in this way by its own terms it is good for nothing. The subsequent issue is that in suggests science continues inductively. In any case, inductive rationale (reaching general determinations from explicit occurrences) is imperfect: a million perceptions of white swans, for instance, doesn't exhibit that all swans are white (to be sure, they arent: a few swans are dark). Postmodernism is the way of thinking that the truth is socially built. So what is genuine to one individual might be unbelievable to another. At an insignificant level, this is valid, for various individuals see very similar things in various manners. It is likewise obvious that, verifiably, science advanced in certain cases by changes in world view, or worldview (Kuhn, 1996). In any case, this is an inquiry a greater amount of the human science of science, not of philosophy. Also, taken truly postmodernism is ridiculous. It prompts the end that there is nothing of the sort as the real world. The predominance of contending methods of reasoning of science-Popperism, positivism, and postmodernism-gives another motivation to there being no all around acknowledged hypothesis of bookkeeping. There is no all around acknowledged perspective on what establishes reality. Along these lines one ought to expect there to be various speculations of bookkeeping, each with its framework of supporters. Viable reasons There are three purposes for any hypothesis of bookkeeping, and each sets various expectations for the hypothesis. The first is that bookkeeping ought to give the best data about a companys position. Such a hypothesis is prescriptive, in that it proposes how best bookkeepers should carry out their specialty. Such a perspective is supposed to be regularizing. A standardizing hypothesis is one that states what is best practice. A hypothesis of bookkeeping may likewise look to portray what bookkeepers do. Any science must incorporate precise portrayals. It is intelligently workable for a scientist to hold fast to a distinct hypothesis yet wail over the way that bookkeepers dont follow what the specialist considers the right (i.e., regulating) practice. There is another perspective to distinct speculations. Until the approach of modest PCs, there was no chance that specialists could examine huge assortments of information. Additionally, frequently the information were inaccessible (Gaffikin), 2008). PCs have changed this. This is another explanation behind accepting there is no generally acknowledged hypothesis of bookkeeping. An elucidating hypothesis is just in the same class as the information took care of into it. Be that as it may, it is difficult to investigate all the information, just various squares of information. Various squares may offer ascent to various portrayals. In depicting how bookkeepers carry on, specialists must assemble proof. Yet, what proof? Also, by what method should analysts accumulate it? Positivists will in general utilize quantitative information. These are information that are, as far as anyone knows objective, and might be communicated numerically and controlled factually. Organization marketing projections are a model. Postmodernists will in general utilize subjective information. These are information that make no case to objectivity and are hard to communicate numerically. The discoveries of unstructured meetings feelings, impressions, etc are instances of subjective information. Along these lines, in any event, when given a similar proof, various scientists may arrive at various resolutions. This is another explanation there is no generally acknowledged hypothesis of bookkeeping. A hypothesis of bookkeeping can look to clarify. Such hypotheses are logical in the Popperian sense, for they might be discredited. It is legitimately workable for an analyst to accept that Theory 1 is the best logical hypothesis, Theory 2 is the best expressive hypothesis, and Theory 3 is the best regulating hypothesis. Along these lines again there are numerous hypotheses of bookkeeping. Any analyst may buy in to three unique hypotheses, and do as such without being conflicting. By and by, the qualification between regulating, expressive, and informative hypotheses is obscured. Any hypothesis of one sort may have highlights of the others. Model hypotheses This area considers examines two model speculations. Hypothesis 1: Positive bookkeeping hypothesis There are a few issues with standardizing hypothesis. One concerns what to enter. Think about resources. A bookkeeper doesn't have the foggiest idea how much a companys resources are worth. So the bookkeeper utilizes one of a few markers (chronicled cost, for example). The bookkeeper should likewise gauge how much resources devalue. Bookkeepers use calculations to ascertain devaluation regularly, straight line deterioration with the end goal that benefits become useless following three years. Such calculations are just extensively precise. Such contemplations drove Watts and Zimmerman (1978) to create positive bookkeeping hypothesis. The hypothesis is to some degree enlightening, in that it states what genuine bookkeepers do, and to some extent informative, in that it implies to clarify why bookkeepers act in the manner they do. The hypothesis says, as a result, that organization accounts don't accord with the real world. Rather, they accord with what ground-breaking interests (partners, investors, administrators) need others to see as the real world. The hypothesis makes two suspicions: Homo economicus. This states three things. Initially, individuals are completely objective. Second, individuals act just out of personal responsibility. Third, individuals act just to expand their riches. The effective market theory (EMH). This expresses, left to its own gadgets (i.e., if unregulated), the market conveys an ideal cost for any great or administration. The EMH states that costs accord with all accessible data. The explanation positive bookkeeping hypothesis makes these suppositions is that, without them, it is hard to make quantifiable expectations, however with them it is moderately simple. Therefore, for instance, with them one can foresee organizations in a single specific condition will lean toward an alternate type of bookkeeping from organizations in another sort of condition. Subsequently, for instance, Watts and Zimmerman (1978) foresee that organizations whose profit are expanded by general value level balanced bookkeeping (GPLA) will restrict GPLA, yet firms whose income are diminished by GPLA will support it. Be that as it may, the thought of H. economicus is tricky a few people are unintelligent, some are benevolent, etc (Lunn, refered to in Clark, 2008), The EMH is likewise argumentative. A few business analysts acknowledge it, others dont. The EMH is likewise ambiguous. In the event that the market is effective, the EMH doesnt state to what extent it takes to arrive at a choice Also, if the EMH were valid, arbitrag

Criminal Behavior and the Law Assignment Example | Topics and Well Written Essays - 1500 words - 1

Criminal Behavior and the Law - Assignment Example Wrongdoing is a disrespected demonstration or infringement of an open law. Today, the crime percentage in pretty much every nation has arrived at its statures and not a solitary individual can be completely sheltered from a particular criminal act. Usage of wrongdoing anticipation systems assumes a critical job in lessening the crime percentage adequately. The job of criminologists, criminalists, and legal therapists is significant in managing wrongdoings. In the United States of America, various sorts of wrongdoings happen which are accounted for by the Uniform Crime Reporting. A portion of the significant kinds of wrongdoings revealed by UCR incorporate persuasive assaults, theft, exasperated ambush, thievery, robbery, and vehicle burglary. In this paper, the attention will be on cubicle violations, industrial wrongdoings, file one wrongdoings, and list two violations estimated by Uniform Crime Reports of the FBI. In the expansive setting, all criminologists, criminalists, and scientific therapists work for a similar reason, which is, decrease or avoidance of violations. In any case, there are enormous contrasts in the working of these experts. Concentrating each of the three fields identified with the field of criminal equity, it tends to be said that the experts of every one of the three fields cooperate to manage wrongdoings. Criminologists manage the investigation of criminal practices and examination of various wrongdoing counteraction methods as thought about than really partaking in wrongdoing anticipation. They give appropriate arrangements and evaluations to government offices, law requirement organizations, remedial frameworks, and police authorities. They additionally offer scholarly types of assistance in schools and colleges. As per Rothe and Friedrichs (2006), criminology manages the recognizable proof of the reasons for violations and their anticipation measures from humanism po int of view. The field of criminalists, then again, is connected all the more near the field of measurable science. Criminalists

Term Paper Writing Guide to Follow Urgently!

Term Paper Writing Guide to Follow Urgently! How to Succeed in Writing a Term Paper Writing a college term paper is the most common assignment that accounts for a significant part of student’s grade. Term paper writing is a time-consuming task that requires preliminary research and many hours of writing, revising, rewriting and editing. If you were assigned to write a term paper, you should start working on it as early as possible because the procedure for writing a term paper is rather complicated and if you procrastinate, you should know that writing a term paper in one night is impossible. Term papers are assigned in different college classes to increase your knowledge and expertise in some specific topic of the course, to improve your analytical and writing skills, and to prepare your for a professional career after your graduation. Strong communication skills, especially written are crucial if you want to succeed in your future career path because writing is used in all jobs. Many students have never received a formal instruction on how to write a term paper so they find this task rather intimidating. To help you succeed in writing, we have made this step-by-step guide to writing a term paper. Although this guide suggests that there is a simple linear process to term paper writing, you should keep in mind that the actual writing process is often rather messy and recursive, so you should consider this outline as a flexible guide. Writing a Term Paper May Be Best Approached by Using… The writing process can be described in several steps in writing a term paper which you should follow especially if you are doing it for the first time. Choose your topic that you are interested in, and keep in mind the length of your term paper, the amount of time you have to complete it, your intended audience, and available resources. You should avoid topics that are too technical, specialized and that have very few available resources for research. Then, narrow your topic and make it manageable to write. Do the research which is the foundation of your term paper. You should find credible and the most up-to-date sources. Your sources should be also specific and expert. Make careful and complete notes of the sources you are going to cite in your term paper. State the thesis that you are going to support in your paper. Remember that the purpose of your term paper is to prove the validity of your thesis statement you so you should compose your thesis carefully because it is a key to a strong term paper. Prepare a working outline. Writing a term paper outline is vital because it gives order to the process of taking proper notes. A good outline is important because it lays out your term paper’s structure and ensures that it is logical and complete. A strong outline prevents you from getting off the track when you are writing your paper. When making an outline you should consider the proper format for writing term paper that includes three essential parts: introduction, main body, and conclusion. Start taking notes of your sources, writing the information in your own words. Make the final outline and divide each topic into several subtopics. You final outline should also reflect the organizational approach that you have chosen for your term paper. There are different ways to approach the term paper but the most common one is chronological. Write your first draft of a term paper. Concentrate on the content of your term paper and follow the outline that you have composed. Expand the ideas in your outline with necessary information from your notes. Revise your draft. When your first draft is ready, put it away for some days, and then reread it, improve your draft and rewrite as many times as you need to make sure that your term paper is perfect in content and style. Eliminate grammar and spelling errors. Write your final draft and include citation and bibliography, and a title page if needed. Make sure the final draft is formatted properly according to the requirements given by your instructor. Proofread your final draft and make sure there are no minor spelling and grammar errors and typos. If you want to get a high grade for your term paper, you must work hard for many hours and days to ensure that your term paper is well-written and perfect in content and style, has a perfect structure and proper format, and doesn’t contain even minor spelling and grammar mistakes or typos. Doing research and writing a term paper require a lot of time and effort so we hope that this term paper writing guide will help you organize your work properly. But if you face any problem with academic writing, don’t hesitate to get an expert help on our custom paper writing service. Our experienced professional writers can help you cope with any problem you may encounter at any stage of the writing process.

Organisational Policies Reporting Of Faults - 1173 Words

P.2 Organisational policies: Reporting of faults A report of fault could be a document that reports problems occurred throughout IT technical support, it can avoid from wrong blame and make certain others understanding what s wrong with equipment such as laptop or desktop computers, and they are sometimes used once a technician accidentally damages the equipment during maintenance, but problems can be caused not by accidental damage. There are various types of faults and they must to be reported as soon as possible, because it might be the best chance to solve the problem quickly. By reporting the fault as soon as possible, it will be a lot faster to fix it, but it really depends of what problem is there. To report the problem, it needs†¦show more content†¦SLA (Service Level Agreement) SLA is a contract between the IT technician and the company which means that technician must to do and to meet with the company requirements, for example IT technicians will produce the secure networks, authentication via username and password, and also computer troubleshooting and maintenance. Confidentiality Confidentiality within all companies is very important as employees have access to a lot of important information on the company that they could potentially steal, tell others about, post it online or more. Companies have policies in place which are put in place to let their staff know that these such things are unacceptable and helps to reduce this from taking place but will not stop them from their employees doing it. Confidentiality is also important between the company and all their customers and is part of the policy. The companies that hold information on their customers by law are not allowed to give out the information they hold to anyone else without that person’s permission, if this was to happen in the company it will result in actions taking place such as a fine or even worse. Organisational constraints: Costs Most companies that are using IT systems will not have a large amount of money to spend on the equipment they are using and the security they have in place on their systems. Companies will be looking forShow MoreRelatedMove and position1455 Words   |  6 Pagespositioning individuals How legislation and agreed ways of working affect working practices: Current, local, UK and European legislation affects procedures and practices. 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Anorexia Not just a Womens Disease Essay - 2076 Words

Anorexia Not just a womens disease Anorexia: Not Just A Women’s Disease â€Å"Oh I’m so fat†. This is not something we normally think of hearing out of a man’s mouth. Women are thought to be the only ones that obsess over their appearance. Therefore, anorexia is commonly thought to be a woman’s disease. But in reality, there are many men fighting it. Out of the estimated eight million people in the United States with anorexia, about ten percent of the cases are men (Something Fishy, par.1). These are only reported cases. It is assumed that there is more, but the men haven’t come forward, since it is very hard for a man to admit to having this disease. Nevertheless, there are a growing number of men in America†¦show more content†¦In fact, one third of high school wrestlers starve themselves to â€Å"make weight†(WebMd Health par. 14). High school wrestling coaches encourage less eating, and low water intake, so that the wrestlers can get into a lower weight class. And unlike with most sports, where the athletes stop their behavior after the sports season is over, wrestlers tend to continue there behavior all year round. An average wrestler’s body fat is three percent lower than a normal high school student’s(WebMD Health par. 14). For example, my brother has been in wrestling for nine years now. Although he’s not anorexic, he has done some crazy, and very unhealthy things for wrestling. His coach makes the wrest lers spit all the time. I’ve witnessed this at school. I could always tell who the wrestlers were, because they would be walking down the hall and all of a sudden spit into the garbage can. This was one of their many ways to dehydrate themselves to loose weight. The wrestlers rarely ate anything at lunch when I was in school, and if they did, it was hardly anything. I often noticed my brother wouldn’t eat dinner with us at home, and I got really worried. 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Superhero and Comic Book Free Essays

string(65) " have to possess skills and abilities that normal humans do not\." Superhero By Numbers – Lisa Watson and Phil Stocks January 29, 2009 by angelan Abstract: This paper reports on results of a statistical analysis correlating superhero characteristics such as powers, motivations, weaknesses, and costumes with commercial viability as represented by comic book sales and number of appearances in new media such as cinema and television. Results indicate that features of a character have little impact in the comic book market, and that new media trends support a move away from god-like, untouchable heroes to heroes displaying more human frailties and highly visual super abilities. Introduction The superhero is an ingrained part of popular culture that has seen resurgence in the last decade through the introduction of prominent characters to new audiences through expanded media. We will write a custom essay sample on Superhero and Comic Book or any similar topic only for you Order Now There was a time when superheroes were entrenched firmly in the comic book medium. However, advances in technology and changes in distribution channels have changed the superhero industry considerably. With comic books barely achieving a fraction of early sales volumes, publishers are trying to revive their comic book heroes by taking them from the â€Å"Silver Age† to the silver screen and other fora. However, with greatly advanced media come great financial risks. In order to secure their investments, the sponsors of these types of ventures must have a solid understanding of the modern superhero audience and what it is looking for in an iconic protagonist. Heroes and villains express cultural values regarding what society reveres as admirable and fears as deviant (Klapp 1962). Bradford Wright’s (2001) book â€Å"Comic Book Nation† outlines the evolution of comic book stories and characters mimicking cultural change; however, this discussion was done retrospectively (as were others). These types of observations tell us that what was popular during the golden age of comic book heroes will surely not be desirable in today’s society. It would be useful if publishers were able to determine what readers are drawn to now so that they might better meet the demands of this generation of reader. Empirically studying the popular appeal of superhero traits can give us insight into our society and trends within its development. What makes a character popular or prominent as we enter the Aquarian age? How important is boundless virtue or courage in the face of insurmountable odds? How relevant is the softer, vulnerable side of a character? Do readers have preferred super powers? Is an Achilles’ heel necessary? Moreover, what characteristics are enduring? Answers to these sorts of questions should provide the insights that will tell companies which avenues should prove the most lucrative and least risky to pursue in bringing superheroes back to the masses. The aim of this study is to analyse trends in superhero characteristics empirically in order to establish current popular superhero traits. Following standard practice for writing academic articles in the applied social science of marketing, study findings are then used to develop a series of managerial implications for businesses. In this instance, findings may be used to reduce risk in choosing existing heroes to introduce to modern audiences, or to create a new breed of hero that is better able to reach the target readers, viewers and players of the future. Literature Review Superheroes made inroads into popular culture in the 1930s at newsstands around America. The â€Å"Golden Age† of comics set a precedent of seemingly indestructible superheroes who held secret identities and were dedicated to upholding truth and justice (Bongco, 2000). After struggling to maintain reader interest through the early 1950? s, the â€Å"Silver Age† of comics saw revamping and reintroduction of characters thought to be buried deep in the archives at the Hall of Justice, this time bringing some more human qualities to the fore. Now, â€Å"when you think of Superman, you most likely think of the Superman that was in vogue when you were a child. There’s been a Superman for every decade since the character was created† (Fingeroth, 2004, p. 20). Even today, one man’s Dark Knight is not necessarily another boy’s Batman. The eighties and nineties saw a bold break from tradition as comic publishers started directly targeting more mature readership by introducing not just human struggles within the characters, but hints of amoral and anti-heroic tendencies as well (Bongco, 2000). Do superhero fans of today prefer the altruistic heroes of yesteryear like Spiderman, the bad-boy good guys like Wolverine, or looking into the darkest depths of the Dark Knight? The comic book companies that own our superheroes have used in-your-face tactics to increase sales figures before. The Justice League of America and The Avengers were, after all, â€Å"the fictional result of the real world commercial desire to gather the company’s most popular heroes into one magazine or animated series† (Fingeroth, 2004, p. 104). However, when companies are betting multi-billion dollar budgets on public interest in particular superheroes, they should be sure they are choosing wisely. Only the most popular of the comic book superheroes can make it to the silver screen or video game monitor. Which character is the right one? Which iteration is the right one? Or should we abandon our superheroes of yesteryear and create new ones, like Buffy the Vampire Slayer, exclusively through new media to show us the way? It is impossible to have a discussion of superheroes without the issue of gender being raised. Superwomen generally are parts of super teams rather than stand alone characters, and often they are in relationships with male counterparts. However, both partners need not be super, and significant others can be used as plot devices in stories. Therefore, it is worth exploring whether being in these sorts of relationships increases a character’s popularity. What do we look for in our superheroes? Kevin Smith (2003) has a simple view: â€Å"altruism and clothes† (p. unknown). On a more serious note, Fingeroth (2004) asserts that strength of character, positive values, and a determination to protect them start the list. So what separates superheroes from our other heroes? Bongco (2000) offers a costumed, secret identity (p. 102). Fingeroth (2004) argues that they have to possess skills and abilities that normal humans do not. You read "Superhero and Comic Book" in category "Papers" Physical, mental and sensory attributes may be heightened. They may have superhuman powers that can range from magical gifts, to scientifically engineered mutations, to high-tech equipment or weaponry combined with an inexplicable ability to walk away from every battle unscathed. But most importantly, they always have to win in the end. By considering a wide range of these characteristics, we hope to be able to determine which combinations of these characteristics are related to commercial success in a modern market. Method A database of superheroes was constructed incorporating a wide range of superhero characteristics. The purpose of this article is to determine what characteristics are most popular and commercially viable in today’s market. Marvel and DC Comics make up two thirds of the comic book market; thus it was decided that limiting characters to those in these comics would not be detrimental to sampling frame representativeness. An initial breakdown of character attributes and super abilities, including numerical rankings, was derived from information from fantasy role-playing games written for the Marvel and DC universes, specifically Marvel Super Heroes by TSR, Inc. , and DC Heroes by Mayfair Games. Independent variables included attributes and powers listed in the role playing games, as well as variables for their secret identities, weaknesses, motivations, costumes, significant others, and whether they are human, not human or mutant. The Marvel Super Heroes template and numeric scale was used and DC characters were translated from the DC Heroes system into the Marvel one. Both systems relate their numeric rankings to feats accomplishable in real-world terms (e. g. , able to lift 100 tons) and the attributes and powers are similar enough that this translation is formulaic and involves negligible speculation. Costume variables consisted of whether the heroes wear a cape and whether their costumes are primarily spandex. Significant other variables included whether the significant other is aware of their secret identity and whether he or she is used as a plot device; however, because not enough information was readily available about this variable it could not be used in the final analysis. Cape and secret identity were dichotomous (yes/no) variables. Weaknesses, motivation, humanness and spandex were short scales. Weakness scaled from none to debilitating (0-2). An example debilitating weakness is Superman’s vulnerability to Kryptonite. An example intermediate weakness is Iron Man’s alcoholism. Motivation ranged from none-given (0) to vigilante/revenge (1) to sense of duty (2) to desire to serve (3). Humanness extended from not human (0) to mutant (1) to human (2). Spandex ranged from no spandex (0) to sometimes appears in spandex (1) to all spandex all the time (2). Because the majority of superpowers are unique, they were grouped according to common attributes: powers derived from weaponry or equipment, the power to manipulate matter or energy (external to oneself), powers that are inherent to one’s physical body, powers of the mind, and magical powers. The very common powers of being impervious to harm and being able to fly were given separate entries. These variables were regressed on dependent variables representing commercial popularity to see which combinations of characteristics should prove most successful in the current marketplace. Two dependent variables were used to determine characters’ commercial success. The first was the collective number of movies, television programs and video games in which they have featured as main characters. The sampling frame for this data was the Internet Movie Database (http://www. mdb. com, 2005). The second variable was an estimated comic book sales figure for 2004. It used the monthly Top 300 comic sales lists published by ICV2. com (2004) to calculate the total number of Top 100 comic issues sold in 2004 that featured each of the heroes as central characters (based on title characters for individual titles and feature characters in the case of group titles). While these data can n ot be entirely accurate, they should provide reasonable estimates of heroes’ market popularity in popular media. Results There are 75 heroes in our database; some individual data points are missing for some characters. This sample is small for the number of independent variables in our analysis. Therefore, the first step was to conduct a factor analysis to group individual measures together to create a smaller, but still representative, variable list. A principal components analysis with a varimax rotation was used. It yielded 9 factor components. Factor loadings above 0. 400 may be seen in Table 1. The first factor was labelled â€Å"Physical Attributes,† incorporating health, strength, fighting ability, endurance and agility. Wearing a cape also loaded onto this factor, suggesting that particular fashion item is reserved for only the most powerful of superheroes. Apparently the new cape-less trend started by top superhero designer Edna â€Å"E† Mode has not yet caught on with the big boys. The second factor, â€Å"Sensory Attributes,† included karma, intuition and psyche, which may represent such characteristics as â€Å"spidey senses. † The third factor included resources, reasoning ability, popularity and motivation. This combination suggests someone who is smart, rich, resourceful, charming and philanthropic, and was thus labelled â€Å"Appeal. † The fourth factor seemed to consist of the most stereotypical traits of a superhero: being bullet proof or indestructible, the ability to fly, and a desire to help protect mankind. As such, it was decided to call this factor â€Å"Golden Age† attributes. Factor five consisted of powers derived from weapons and/or equipment and the power to manipulate matter and/or energy, and was thus labelled â€Å"External Powers. † The sixth factor was labelled â€Å"Secret Identity. Powers associated with the body loaded negatively with secret identity, suggesting that characters without superhuman defences are more likely to require secret identities to protect themselves. The next factor, labelled â€Å"Mysticism,† included magical powers and powers of the mind. These powers were also associated with capes, which are still used by such modern media magical superheroes as Harry Potter. At first glance, factor eight appeared to be a bit of a mosaic of collected variance; however upon further inspection it is quite enlightening. This factor encompasses a weakness combined with powers related to the character’s body and high endurance. This factor captures the Achilles heel of the character, along with the struggle to overcome it; thus it was assigned the label of â€Å"Tenacity. † The ninth factor demonstrates the humanness of the character. Amusingly, wearing spandex is positively related to being human. It must just fit better under a wider variety of everyday street clothes. [pic] These factors were used as independent variables in two regression models relating the factors first to appearances in movies, TV shows and video games (new media), and then to comic book sales volumes (as outlined in the method section). Neither of the dependent variables was normally distributed, so natural log transformations were conducted on each of them before analyses were conducted. When the superhero factors were regressed on the new media variable, residual analysis uncovered a non-random error distribution that suggested weighted least squares was required. Thus, a weighted least squares regression analysis was conducted using unstandardized residuals as the weighting factor. The model returned an adjusted R? value of 0. 77, meaning that 77% of the variance in new media appearances for superheroes could be explained by the nine superhero factors (Table 2). Four factors had significant effects on how often a character appeared in new media. Sensory abilities, external powers and humanness had positive relationships with new media appearances. It is easy to see why external powers would be desired in today’s visually focused media. Interestingly, the Golden Age factor had a negative relationship with new media appearances, with Golden Age characteristics making a character 35% less likely to appear on screen. Some of our favourite superheroes have been recreated and revamped over the years. An example of a Golden Age character shedding these stereotypical powers in new media would be the television program Smallville, in which Superman can’t fly and has not yet devoted his life to saving mankind. This example is also an apt one for demonstrating the appeal of the other two factors, humanness and sensory attributes. Directional results indicate that audiences want characters to be less untouchable and more human and to have an innate ability to understand their fellow man. They want to empathize in some way with the protagonist in the story. These results could describe the hardened street smart Batman or the gentler Tobey Maguire version of Spiderman, both of whom are due to make reappearances at the box office, and both of whom will be sporting spandex. Alternatively, these results could be used as a skeleton around which to build new characters to debut in video format. [pic] A second regression analysis was conducted using comic book sales figures estimates as the dependent variable. The mass audience for movies is a much broader one than the comic book niche market, and as such is looking for more sophisticated superhero stories. Thus, what these two audiences are looking for in superhero characteristics may also be very different. As in the first analysis, the 9 superhero factors were regressed on the transformed dependent variable, in this case Top 100 comic book sales. Linear regression results did not require weighting. Results can be seen in Table 3. Only one of the measured superhero factors, tenacity, played a significant role in determining comic book sales. The ability to overcome weakness in the face of insurmountable odds is something that comic book fans have come to expect from their superheroes over the decades. When writers gave their characters flaws in the Silver Age it was meant to make them look even better when they beat the bad guy (Lang and Trimble, 1988). Apparently the formula still works. These results indicate that changing superhero characters, or developing new ones, will have little effect on sales. pic] This stagnancy with respect to characters may be caused by a general shift among comic book fans away from emphasizing characters and more towards purchasing issues based on their artists (Brown, 1997). Alternatively, this is a small market that is steeped in tradition. Fans involve themselves heavily in these products and are quick to point out inconsistencies. They may simply not be open to change, meani ng that the superheroes themselves are hardly considered at this point, so long as they are consistent. In short, this small market is not where growth will happen and is not representative of a broader audience so pursuing alternative characters in this medium could prove to be a waste of resources. Managerial Implications Apart from shedding light on current cultural values, these findings can be applied commercially. While results suggested that the comic book market is not strongly character driven, results indicated that characters have a major impact on on-screen popularity. Television and movie audiences seem to want to see heroes that are intuitive human beings that have powers that are external to themselves, whether they stem from equipment or the ability to manipulate matter or energy outside of themselves. They are no longer interested in god-like characters that can fly and can’t be killed. This combination includes mutant characters. Results can be applied to choosing existing characters to introduce into these media, developing new characters specifically for those media, or altering existing characters to better suit the wants of the audiences viewing those media. For example, Iron Man fits these criteria, making him a perfect choice for an upcoming silver screen venture. Findings also suggest that Professor X would be a more popular character if he were to develop the ability to move things with his mind. Alternatively, an entirely new breed of superhero could be introduced to the world. A league of new and improved, culturally customized superheroes to rise from the wake of Buffy the Vampire Slayer and Harry Potter, never having been restricted by the walls of a comic book panel. Limitations There are several issues that require the reader to interpret these results with caution. First, for reasons of practicality, we use quite a small sample of the most well established characters created by the two biggest comic book publishers for our analysis. Therefore, innumerable other superheroes developed by them, smaller companies and independents, as well as those that did not originate in comics, but in some other medium such as television or movies, are not accounted for. Next, much of our analysis was based on comic book sales figures, the overwhelming majority of which were published by Marvel and DC; however, these sales figures were used as a surrogate measure of character popularity. It must be recognized that collectors now often consider the comic book artists rather than the characters that they create when purchasing issues, as well as purchasing multiple copies of those they believe will be valuable (Brown, 1997). Thus, character popularity may not be as highly correlated with comic book sales figures as we assume in our analysis. Similarly, Marvel, DC and the majority of the new media depicting those superheroes come from North America. As such, our results may not be generalizable across cultures. Finally, audience demographics for Marvel Comics, DC Comics and the various other superhero media discussed here are proprietary, so we are unable to consider how the audiences for these media are similar or how they differ in our analysis. Instead we are making an assumption that there are differences and inferring that comic book producers have been successful in their bids to increase the superhero audience through the use of new media channels. Future Research This study could be expanded to include a more representative sample of heroes from a wider range of publishers and media if a consistent system for quantifying many of the superhero traits could be agreed upon. Findings would be much more robust and reliable if this were achieved. Demographic or cross-cultural comparisons of preferred superhero traits and media could also be introduced. Villains should also be included in any future analyses. These additions would make the findings more inherently interesting because â€Å"comic book evildoers†¦help define the comic book hero† (Fingeroth, 2004, p. 15). Should further sociological analysis be of interest, a longitudinal study of these characters’ traits, their associated artists and their evolutions could be compared empirically to the observations provided to date and used to attempt to predict current popular trends and their changing sociological implications for now and into the future. Little empirical work exists in the realm of superheroes as they relate to popular culture, leaving endless opportunity to test the many sociological theories being advanced about them. References Bongco, M. 2000. Reading Comics: Language, Culture, and the Concept of the Superhero in Comic Books. New York, NY: Garland Publishing. Brown, J. A. 1997. Comic Book Fandom and Cultural Capital. Journal of Popular Culture 30 (4): 13-34. Fingeroth, D. 2004. Superman on the Couch: What Superheroes Really Tell Us about Ourselves and Our Society. New York, NY: Continuum. Grinfeld, M. J. 1997. Superheroes Impart Life’s Lessons. Psychiatric Times 14. Klapp, O. E. 1962. Heroes, Villains, and Fools: The Changing American Character. Englewood Cliffs, NJ: Prentice Hall. Lang, J. S. , and Trimble, P. 1988. Whatever Happened to the Man of Tomorrow? An Examination of the American Monomyth and the Comic Book Superhero. Journal of Popular Culture 22 (3): 157-173. Smith, K. 2003. The Superhero. Rolling Stone, May 15. Wright, B. W. 2001. Comic Book Nation: The Transformation of Youth Culture in America. Baltimore, MD: Johns Hopkins University Press. How to cite Superhero and Comic Book, Papers

Accounting Policy of CWM-Free-Samples for Students-Myassignment

Question: Anayse the Accounting Policy of Cleanaway Waste Management. Answer: Introduction Accounting analysis is considered as one of the aspects of accounting as accounting analysis helps the accounting managers in many ways. It can be seen that accounting analysis provides significant assistance to the financial managers in the decision-making process (Li 2015). Apart from this, with the help of accounting analysis, financial managers of the companies can determine various accountants aspects like the liquidity position of the companies, stability of the company along with the profitability of the company. On the other hand, investors of the companies can get valuable financial information from the accounting analysis of various financial aspects (Shevchuk 2013). Identification of Accounting Policy of Cleanaway Waste Management (CWM) The amount disclosed as revenue is represented in the fair value that includes environmental levies but it excludes goods and service taxes paid. Revenues from the sales of goods are considered when the risk and ownership of the goods are passed to the buyers (cleanaway.com.au 2017). In case of repairs and maintenance, there is a requirement for overhauling the plan and equipment of the company on a regular basis and the cost is considered as expenses. CWM recognizes the expenses at the time of their occurrence. In case of the income tax, tax is payable on the taxable income of the current financial years and tax is calculated based on current tax laws (cleanaway.com.au 2017). As per the accounting policy, CWM assesses the value of financial assets on a regular basis in order to determine whether there is any impairment or not. At the time of transactions, foreign currency is translated at the foreign exchange rate. Cash and cash equivalent consists of cash at bank, short-term deposi ts and balance of petty cash. Debtors are provided with a time of 30 days for due settlement (cleanaway.com.au 2017). The basis of valuation of the companys inventory is lower cost and net realizable value. The derivative instruments of CWM are valued based on fair value. Plant and equipment of the company is measured at cost after the deduction of accumulated depreciation and impairment cost. Depreciation is charged on the fixed assets based on the straight-line method (cleanaway.com.au 2017). The above table shows the expected useful lifetime of the fixed assets of the company. Goodwill is considered as the intangible assets and it is allocated to cash-generating basis. CWM pays all of its trade and other payable within 45 days. All the long-term borrowings of the company are recognized based on the fair value method (cleanaway.com.au 2017). All the provisions of the company are shown in the consolidated balance sheet of the company. The major components of the companys wages and salaries are wages and salaries, on-costs employee benefits, long service leave, short-term incentives, share based payments and others. It can be said that CWM values the different financial instruments like share derivatives and non-financial assets on the fair value basis (cleanaway.com.au 2017). These are the major accounting policies of the company. Access Accounting Flexibility From the financial statements of CWM, it can be seen that the company has adopted the AASB 2015-3 Amendments to Australian Accounting Standards arising from the Withdrawal of AASB 1031 Materiality policy. In addition, the company has also adopted the policy of Corporation Act 2001. Thus, it can be seen that CWM has adopted a flexible accounting policy that allows the company to measure all the financial assets on the correct manner (cleanaway.com.au 2017). All these policies provide flexibility to the accounting of the company. Evaluation of Accounting Strategy From the above discussion, it can be seen that there is an alignment of the accounting strategies of the overall strategies of the company in order to achieve the objectives. The lower cost valuation of inventories provides the company with accurate inventory valuation. On the other hand, one can judge the actual value of the fixed assets as they are revalued on a regular basis (Brigham and Ehrhardt 2013). Overall, the fair value process to measure the values provides the correct value different assets and liabilities of the company. Accuracy can be seen in the depreciation process as depreciation is charged on straight-line basis. CWM also follows the principles of prudence. For this reason, CWM records all the expenses at the time of their occurrence and records the incomes when the company gets them. Thus, it can be said that the overall accounting strategy of CWM is effective as well as efficient (Healy and Palepu 2012). Quality of Disclosure CWM has a strong commitment to comply with various obligations regarding disclosures under the Australian Securities Exchange (ASX) listed rules and regulations. For this reason, the company has adopted a policy called Continuous Disclosure Policy. According to this policy, Directors, executives and all the employees of the company need to comply with the disclosure obligations of the company according to ASX listed rules and the principles of Corporation Act 2001 (cleanaway.com.au 2017). Identification of Potential Red Flags It can be seen that the company has adopted some new accounting policies in many of the accounting areas. However, it can be seen that CWM has been using some accounting policies over many years. This is an area of concern for the company as it can pose some kind of threats in near future. However, this aspects does not have any effect on the current financial report of the company (Higgins 2012). Undo any Accounting Distortion Based on the analysis, it can be seen that there is not any accounting distortion in the financial reports of the company. Conclusion Based on the above discussion it can be seen that CWM has adopted effective accounting policies in different accounting aspects. The recording of revenue is an effective process. On the other hand, the expenses are recognized at the time of their occurrence. The adoption of fair value method provides accuracy to the whole accounting system. It has also been seen that CWM has an effective policy regarding the disclosure policy. CWM had adopted the policy of Corporation Act 2001 and AASB 2015-3 for financial reporting. Thus, it can be said that the accounting and other policies of the company are effective and efficient. References Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Le cleanaway.com.au. (2017).Annual Report 2016. [online] Available at: https://www.cleanaway.com.au/wp-content/uploads/2016/01/2016_CWY_Annual-Report.pdf [Accessed 25 Aug. 2017]. Healy, P.M. and Palepu, K.G., 2012.Business analysis valuation: Using financial statements. Cengage Learning. Higgins, R.C., 2012.Analysis for financial management. McGraw-Hill/Irwin. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), pp.555-582. Shevchuk, V., 2013. Assets as Accounting, Control and Analysis Objects: EcologyEconomic Identification and Interpretation.Accounting and Finance, (1), pp.66-7