Digilib Universitas Muhammadiyah Palopo

Value creation by organisations takes place against a backdrop of fast moving competition in resource and service markets, and increasingly rapid shifts in the value expectations of customers. Under these conditions it is insufficient to meet or beat the competition with present service offerings; new service offerings have to be invented and made competitive, as previous offerings cease to be serviceable and are thus devalued

The purpose of this book is to show that there is nothing esoteric about the subject matter of CBA. Welfare economics is at the heart of public policy and hence at the core of CBA. One cannot avoid making value judgements when making social decisions.

Fraud was a very serious, underrated, and somewhat ignored threat to private and public entities for most of the nineteenth century. As a consequence, it prospered relatively undeterred and has cost many entities enormous sums of money (that they know of!). By the end of that century, however, there appeared to be a growing appreciation of the need to combat fraud more aggressively. However, effective combat was to be—and will continue to be for some time—elusive. It has always been human nat...

Accounting standards have been the subject of intense media interest since the publication of the previous edition of this guide, primarily due to spectacular corporate failures in the USA (including Enron and WorldCom). Also, the perceived impact of a new UK pension standard, FRS 17, was cited as the reason why many companies decided to abandon ‘final salary’ pension schemes. Furthermore, the shifting focus on the adoption of International Accounting Standards (IASs) across the European Union...

The owners of a company and the company’s creditors share a similar goal: to increase wealth.They are thus very concerned about profitability in all phases of operations. Creditors are specifically concerned that the company use its resources profitably so that it can pay interest and principal on its debt. Owners are concerned that the company be profitable so that stock values will increase.Company managers must show they can manage the owners’investment and produce the profits that owners ...

This book aims to provide an insider’s view of the research process, by focusing on actual choices made in the conduct of accounting research projects, together with a realistic perception of what might go wrong, even with careful planning. We must, however, acknowledge that no single author can be an expert in all research methods; this author is no exception. My own publications will readily reveal a preponderance of studies concerning experimental methods and the use of archival data; ther...

This book uses the concept of resiliency to provide a practical framework for achieving these objectives. Resiliency is the quality of returning to form following stress. With respect to fraud and corruption, we believe resiliency means a combination of avoiding problems through appropriate planning and risk management, reducing vulnerabilities such as by using early warning systems, and limiting impact by establishing processes that help effect a quick return to business. We suggest that the...

Early childhood educators, in partnership with parents, have a great influence on the growth and development of young children. Research emphasizing the importance of the care and educational experiences during the child's early years commands a need for professionals capable of fulfilling a complex and multifaceted role. the importance of this role is often underthan being concerned for the developmental needs of children

Understanding how the child’s development affects the process; and understanding the relationship between assessment, evaluation, and a curriculum that is developmentally appropriate for the child. Some of the understanding is just common sense, but some requires formal and deliberate learning on the part of the early childhood professional. It requires going beyond conventional wisdom and good intentions, for good intentions and conventional wisdom may lead to inappropriate practices.

Early childhood experience hasn’t completely ignored the technological; it is common to see young children using cardboard or recycling materials to build cities and bridges. However, what is unique to our man-made world today is that atoms are not enough. Bits are just as important. Computers and electronics are as much a part of our world as gears and mechanical structures.

This book was originally written to raise awareness, and to celebrate the work, of the qualified nursery teacher. The intention was to offer a detailed discussion of her responsibilities and achievements, and to dispel the myth ‘that anyone can work with the little ones’. Anyone who has ever worked as a nursery teacher will know that, although their training is at the same level as all other teachers, they have often been regarded by the general public, and even by their colleagues, as little...

As children develop so does their play. If you compare children of various ages, it is easy to see how different they are (see Section 2). Play may begin spontaneously as soon as interaction is established between a baby and another person or her immediate environment, for example smiling in response to an adult’s attention, finding and playing with her toes or experimenting with making sounds.

The assessment of young children’s development and learning has recently taken on new importance. Private and government organizations are developing programs to enhance the school readiness of all young children, especially children from economically disadvantaged homes and communities and children with special needs. These programs are designed to enhance social, language, and academic skills through responsive early care and education. In addition, they constitute a site where children wit...

As we approach the new decade of this second millennium it is increasingly apparent that we continue to live in a complex world and it is essential that we take the opportunity to critically reflect on the salient aspects of teaching and learning inherent to our profession, as well as to consider the additional elements that make up the lives of the children who attend our early childhood centres and classrooms. These are not simple tasks to complete in an atmosphere where accountability and o...

To meet this overriding challenge, we must first understand and appreciate the developmental processes which enable each child to attain his or her full potential—neurobiologically, physically, psychologically, and emotionally. Children’s early experience has farreaching and solidifying effects on the development of their brains and behaviors.

Thisbookisaboutgamespeopleplayandpuzzlespeoplesolve,viewedfrom the perspective of computer science—in particular computational complexity. Over the years, we have found increasingly deep connections between games, puzzles, and computation. These connections are interesting to us from multiple perspectives. As game players and puzzle solvers, we find underlying mathematical reasons that games and puzzles are challenging, which perhaps explain why they are so much fun. As computer scientists, we...

This diverse collection of ideas has been put together to encourage children and young teenagers to talk about their feelings, build self-esteem and develop emotional well-being. It is packed with games and activities that help children to make sense of their experiences, both at home and in the community, and to express themselves positively.

In recent years children have been the focus of unprecedented attention from all quarters of society (James et al., 2001). Parents, educators, politicians, manufacturers and the media have all turned the spotlight on children and there has been a corresponding concern about the status of childhood. This increasing awareness has brought many benefits, but also a number of negative consequences for children themselves.

The infant or young child’s functional emotional developmental level reveals how the child uses everyday functioning to integrate all capacities (social, motor, cognitive, language, spatial, and sensory) to carry out emotionally meaningful (i.e., functional) goals.