Accounting and Auditing Practices in Modern Business
What is the Role Assigned to Accounting in Modern Approaches to the Concept of Enterprise?
Accounting serves as a vehicle of communication between the enterprise and its surrounding environments. Accounting information acquires the character of a public good, which may be protected by the State. The State uses accounting data provided to shareholders to control the decisions of managers in an environment of separation between ownership and management.
Executives use both the external and internal
Read MorePolitical Power, State Formation, and Social Contract Theories
I. Political Power and the State
Power is the ability of an individual or social group to impose its will on others. It is determined by a relationship in which one element is controlled and determined by the other component of the relationship.
When power relations are predominantly social functioning, there is talk of political power. Political power is organized within the polis. Political power is the power exercised in the management, control, and distribution of the commons.
In most modern societies,
Read MoreUnderstanding Intent: Direct and Eventual Malice in Criminal Law
Topic 24: The Forms of Guilt – Malice
Within the forms of the more burdensome guilt is fraud. All crimes covered by the Criminal Procedure are fraudulent, although it is true that between deceit and guilt are different scales. So, gradually be evaluated to determine if we talk about responsibility or liability willfully reckless. Thus, there are two kinds of guilt:
Tortious
Containing malice, intention. It has to have two elements:
1. Cognitive Element
Formed by two types of knowledge:
- One, we know that
Influenza Pandemic Preparedness and Response in Madrid
Phase 1 of Initiation: Building the Public Issue and Incorporation into the Agenda
Before starting the determination of the problem that concerns us in this analysis, we must state the type of culture and power of organizations from which to translate the issues of this work. After careful analysis of all of them, we decided to stand with “Athena,” characterized as a goddess of wisdom. Organizational power and culture “type Athena” is characterized by leadership based on participation, organizational
Read MoreUnderstanding Capital, Assets, and Business Operations
Capital Securities
Securities include stocks, bonds, and public debt securities. Shares are securities representing capital, granting holders equal rights to participate in the company’s performance. The variation in share value is termed equity. Debentures are documents certifying a loan. When a company utilizes the capital market, it may issue new shares or resort to issuing bonds, which represent a loan. Bondholders are entitled to a predetermined fixed rate.
Shares of public debt are similar,
Read MorePlato and Socrates: Influence of Pythagoreanism on Philosophy
**Plato’s Context and Philosophical Influences**
Parmenides’ influence on all later Greek philosophy, including Plato and Aristotle, is undeniable. He stated: *”We need to say and think that being is and that it is not.”* Only this way leads to truth. Being is *one, immutable, immovable, indivisible, timeless.* The reasons behind this description are purely logical. Being is **unique** because, if there were two beings, what would differentiate them? Would it be being? No, because that is what they
Read MoreThe Democratic Six-Year Period (1868-1874): Amadeo I & First Republic
The Democratic Six-Year Period (1868-1874): The Reign of Amadeo I and the First Republic
Definitions
The Democratic Six-Year Period (1868-1874) begins with the overthrow and exile of Isabella II in 1868 and ends with the restoration of the Bourbon monarchy.
Causes
The period begins with the overthrow of Elizabeth II by the so-called “Glorious Revolution,” a revolution that began in Cadiz in 1868 with a pronunciamiento by the navy and a large popular political movement. The causes of this revolution
Read MoreSt. Augustine on Being, Knowledge, and Love in The City of God
St. Augustine on Being, Knowledge, and Love in *The City of God*
Chapter 27: Essence of Being, Knowledge, and Love
This fragment belongs to Chapter 27 of *The City of God*, entitled “Essence of Both,” written by St. Augustine of Hippo. In the text, the author refers to knowledge, which is characteristic of people, unlike animals, and enables them to reach God. Animals cannot come to knowledge, as all elements except the human being are made to be known, not to know. The excerpt also notes that the
Read MoreNietzsche’s Philosophy: Key Terms and Concepts
Treachery
In legal language, treachery implies that a crime is committed with caution to avoid risk. Nietzsche acknowledges Kant’s contribution to the demystification of the “real world,” but he believes Kant betrays the impulse to cling to a supposed supersensible world as the foundation of morality.
Appearance
The surface appearance of something, which, according to Nietzsche, is a hoax of the senses, motivated by fear of contingency and perpetual growth.
Artist
For Nietzsche, the most authentic attitude
Read MoreUnderstanding the Parliamentary System and Social State
**The Parliamentary System**
Also known as a doctrinal system, constitutional monarchy, Orleanist, or pure, this system of trust also means that the two sources of legitimacy are mutually respected.
Because the monarch is not responsible to Parliament, but the secretaries themselves, the custom of the King with his Prime Minister will also sign, so he built a set of ministerial endorsements. This will lead to the minister playing the roles of the executive branch while the monarch is symbolic.
It will
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