Essays on Deegan

In theory, financial accounting and reporting should be objective and neutral. However, the standard setting process can be a challenge as it is influenced by external factors and groups with different interests (Gaffikin, 2005). In different countries, financial accounting tends to be heavily regulated, with laws governing how particular transactions and events are to be recognized, measured and disclosed (Gaffikin, 2005). As such, the accounting process leads to the generation of general purpose financial reports. There are two approaches to the accounting regulation process, the regulated and non-regulated approach (Hossain, 2011). The non-regulated approach is also known as the ...

The rediscovery of Mendel's works on heredity in 1900 became the foundation to investigate more on genetics. However, the acceleration of the study of genetics was slow, taking more than half a century later for Watson and Crick to crack the chemical basis of heredity. In fact, their proposal, the double helical structure of DNA, became the beginning of modern biology. Over the next 30 years, the advent of recombinant DNA technology allowed us to sequence specific DNA segments (Collins & McKusick, 2001). Note that mapping specific regions of a particular DNA offers explanations to many traits, including behaviors, disorders, ...

It is claimed by the scholars that the ocean temperatures are affected by the climate change. In addition, there is a set of other effects of the climate change for the marine organisms - such as changes in the ocean chemistry, supply of nutrients, systems of wind and food chains. These factors make their impact on the abundance, distribution, breeding cycles as well as migrations of marine animals and plants. With the increase of the temperature, the animal and plants, which inhabit the ocean and seas, shift towards the poles. In such manner, the marine food webs are changed ...

Objective

Mental illnesses are the leading origin of morbidity globally and are prevalent in the nations which are industrialized. These illnesses are usually treated by the mental health practitioners. However, the practitioner ability in the detection, diagnosing and treating mental disorder patient is often deliberated as unsatisfactory ("4 Steps to Complete Mental Health Recovery"). This article will examine the trend of mental health practitioner’s viewpoint towards the recovery of mental illnesses. My viewpoint about mental health illnesses among many other relevant topics of discussion. Many doctors usually want the best for their patients, however, it has been noted that ...

In terms of organisational behavior, there are two theories that are used to explain the actions of these organizations and their disclosure - legitimacy theory and stakeholder theory. Legitimacy theory and stakeholder theory enrich, rather than compete for, our understandings of corporate social disclosure practices. In the search for transparency and ethical business practices, both of these theories can be used to make sure that those who invest in the company, as well as the market at large, can consider an organisation to operate legitimately. In this analysis, the argument is framed through two case studies involving organizational change ...