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In trinidad and tobago the spiraling crime situation

Introduction In Trinidad and Tobago the spiraling crime situation has been committed predominately by young males. This study focuses on the relationship between the violence in schools and the crime situation in the wider society in Trinidad. By curbing school violence it will greatly reduce the criminal activities occurring in society. Studies have shown that … Read More»

Definition of fixed cost and variable cost

Fixed cost (FC): is a cost that remains constant, in total, regardless of changes in the level of activity. Fixed costs are not affected by changes in activity. Consequently, as the activity level rises and falls, total fixed costs remain constant unless influenced by some outside force. But fixed cost per unit decreases as the … Read More»

Current Purchasing Power Accounting Accounting Essay

Accounting theory is a set of basic assumptions, definitions, principles, and concepts surrounding the accounting rule. It includes the reporting of accounting and financial information to relevant or interested parties. There are several approaches that are used in the development of accounting theory. The two main ones are normative theory approach and the positive theory … Read More»

Auditing Is The Accumulation And Evaluation Of Evidence Accounting Essay

Auditing is the accumulation and evaluation of evidence about information to determine and report on the degree of correspondence between the information and established criteria. Auditing should be done by a competent, independent party and communicate the results to interested users. (Elder, and others, 2007, p .4) The purpose of audit is to enable the … Read More»

The advantages and disadvantages of Strategic Management Accounting

In recent years, the strategic management process has become more complex and costly. Growing competitiveness in many markets and along many combinations of dimension is increasing of analysis facing managers. The term strategic management is used to refer to the entire scope of strategic-decision making activity in an organization. We can define Strategic Management Techniques … Read More»

The Implication For Users Of Financial Statements Accounting Essay

Financial statements should be well understood by those who read it especially those individuals who have considerable knowledge of business and economic world and those ones willing to learn the information carefully. There are various users of financial statements. These users are classified into two broad categories. These users have different purposes for using these … Read More»

Defining the purpose of Strategic Management Accounting

Since the 80s a new term has been coined in management accounting literature: “Strategic Management Accounting” (SMA) (Simmonds, 1981). Since then, an ongoing debate about what strategic management accounting comprises has been originated. The terms SMA is used by accounting academics and sometimes practitioners in the UK, Australia and New Zealand, while strategic cost management … Read More»

The relationship between corporate governance and internal audit

Introduction This assignment is an effort to describe the relationship between corporate governance and internal audit. But the first thing that has to be done is to understand what really corporate governance and internal audit are, and how they can be defined. Corporate Governance cannot be defined precisely; however, there are some theories and definitions. … Read More»

Modern Management Accounting

A) “Critically discuss the role of modern management accounting, and the extent to which it shapes, or is shaped by, the changing organizational and global context within which it is practiced”. B) “With reference to relevant literature, critically evaluate the effectiveness of Three recent developments in management accounting techniques, within specific organizational or national contexts … Read More»

Definition And Nature Of Intangible Assets Accounting Essay

The case study addressed the issues relating to intangible assets. It concentrated on explaining the nature of intangible assets and the valuation and recognition of intangible asset with identifiability and separability concepts. The case described the normative theory of accounting, prescribes how accounting should be practised. Normative theory that is considered in this case study … Read More»


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