Finance and Accounting Essay Example | Topics and Well Written Essays - 1250 words

Finance and Accounting - Essay Example The studies referring this approach view beliefs for Service Level Agreement (SLA) indicating the future behaviour of the students as well as effective learners. The study related to normative approach enables to provide a description along with classification of the types of beliefs related to SLA (Holliday, 1994). The normative approach comprises studies which include beliefs, methodologies, and relationship among actions along with their advantages and disadvantages (Kalaja & Barcelos, 2006). The normative approach can be beneficial to accounting as a new diversified research approach emerges with the approach, which would enhance the position of accounting research along with accounting theory (Coetsee, 2010). However, the normative approach disappoints to illuminate credible understandings regarding problems related to accounting practices for social and economic factors. It is also concerned with the development of normative theories which impose standards based on theories rel ated to quality information and relevant information about the consequences of conventional accounting system. It also reflects certain facts related to inefficiency of comparability among various financial statements due to a variety of alternative rules related to accounting. Moreover, normative accounting theories replicate various actions and processes that are approved by accountants in order to accomplish the desired goals or objectives (Banerjee, 2010). A positive approach can be defined as a determinant through which critical situations or crisis circumstances can be ignored by driving the opportunities to an expected higher level. The positive approach can also be determined through a positive drive. Positive approach also promotes the failure and success of an organisation as well (Barber, 2011). The role of accounting in positive approach can be described with respect to accounting aspects, role of accountant and impact of accounting on resources as well as people. Moreov er, the approach is structured on the basis of proposition for regulators, shareholders and managers for maximising the utility. The approach is completely opposite to normative approach (Womlib, 2001). Part B Literature Review According to the observation of Belkaoui (2004), in the context of normative approach, it can be stated that accounting in relation to descriptive approach can be critically evaluated through normative methodology. Normative accounting theory justifies what should to be done rather than what it is. It can be viewed that in the professional field of accounting, a belief is widely apprehended that accounting is considered as an art which is not formalised. Furthermore, it also entails methodologies used in traditional aspects that can be considered in the establishment of accounting theory. It also justifies these facts that by coding of accounting practices. Moreover, in the context of oversimplifying, the complex nature of accounting phenomena and issues can be identified which are essentially required in order for formulating accounting theory. The methodology of normative approach can be considered in order to validate a few of the accounting practices that are required to be approved. It can be stated that among the studies provided in normative approach, Moonitz and Sprouse deserve special mention. Normative accounting theory emphasises on reference theory, thus enabling an appropriate way of making the prediction of various accounting phenomena, along with evaluating interactions amid accounting variables in the

Que Onda Urban Youth Culture and Border Identity. BOOK Essay

Que Onda Urban Youth Culture and Border Identity. BOOK - Essay Example This means that the concept of identity is the people’s way of life and its effects on the political choice and affiliation. The author went further to postulate that the person’s identity may post a great challenge in the way the community relates to power and politics (Bejarano, 2005). Indeed, the aspects are more evidenced in the struggles, which characterize the cultural practices and social institutions about their daily lifestyle. In essence, the politics of identity determines the political direction along the boarder region (Bejarano, 2005). However, the fact that the cultural institutions and conditions in the area were extremely oppressive; it hindered the free articulation of the political situation. Notably, the only sign of relief on the politics of identity in the region would be a critical engagement and insight of the beliefs and cultural practices, considered to have significant impacts on the political players and scenes (Bejarano, 2005). For the Latinas/os along the boarder region, some of the factors, which influence identity development, include historical, biographical, institutional, and socio-cultural contexts (Bejarano, 2005). Notably, all the factors have meaningful contribution to the believability, intelligibility and relevance to the social context in the boarder region. On the historical factors, the Latinas/os have unique cultural beliefs that are considered to be controversial to the political development and affiliations, and the identity of the occupants (Bejarano, 2005). Notably, the historical oppression of the Latina/os could be traced from the American relationship with the Europeans. Though there were elements of multiculturalism in the region, the different groups of people, they had to hold their traditional cultural heritage as a form of identity (Bejarano, 2005). In addition, they had to acknowledge the oppression