This document provides an overview of financial accounting theory and theories of accounting. It discusses what a theory is, the importance of studying accounting theories, and different approaches to developing accounting theories. Specifically, it covers:
- The early development of accounting theory relied on inductive reasoning by observing accounting practices. However, this approach was criticized for justifying the status quo.
- Beginning in the 1960s-1970s, there was a shift to normative or prescriptive theories that sought to prescribe improved accounting practices through deductive logical arguments, rather than just describing existing practices.
- Understanding accounting theories helps to critically evaluate current practices, develop improved practices, and defend the accounting profession from criticism of current methods. Knowing
This document outlines the key perspectives of critical accounting theory. It discusses how critical accounting theorists question prevailing social arrangements and how accounting practices contribute to inequities by sustaining privileged positions for those in control of resources. It provides learning objectives on understanding how accounting can support powerful stakeholders over less powerful ones. It defines critical perspectives as challenging the neutrality of accounting and rejecting the pluralist view that many have influence, arguing power resides with elites. It discusses how accounting constructs social structures to benefit the wealthy and how disclosure can strategically promote certain social orders. It also considers criticisms of critical perspectives and debates their role in actually creating social change.
This document provides an overview of Positive Accounting Theory (PAT). It begins by defining positive and normative theories, and explaining how PAT seeks to explain and predict accounting practices rather than prescribe how accounting should be done. It then discusses the origins and assumptions of PAT, including how it was influenced by agency theory. Key aspects of PAT covered include how it views the firm as a nexus of contracts and the role of accounting in addressing agency problems and reducing agency costs. The document also outlines the major hypotheses of PAT and discusses how accounting can both efficiently reduce costs but also be manipulated opportunistically.
This document outlines the key concepts and learning objectives of behavioural research in accounting. It discusses how behavioural research examines how individuals react to and use accounting information, using experimental methods. This differs from capital markets research which looks at aggregate market reactions. The document also discusses common research methods like the Brunswick Lens Model and protocol analysis, and explores how individuals use heuristics and cues when making decisions. Understanding how people process accounting information can help improve financial reporting and decision making.
This document provides an overview of the history and development of financial accounting regulation. It discusses how accounting regulation began in the early 20th century in response to the separation of ownership and management in businesses. Early regulation focused on codifying existing accounting principles and practices. It then outlines the key events in accounting regulation, including the establishment of regulatory bodies like the SEC in the US and the development of mandatory accounting standards in countries like the UK and US later in the 20th century. The overall purpose of the document is to give the reader an understanding of how and why financial accounting became a regulated practice.
This document discusses measurement issues in accounting for changing prices and market conditions. It begins by outlining the learning objectives, which include understanding different measurement approaches and their strengths/weaknesses. Historical cost accounting is discussed, including its limitations in periods of changing prices, such as not reflecting current values. Alternative approaches mentioned include current cost accounting and current purchasing power accounting, which adjust historical costs for inflation. The selection of measurement approaches involves many considerations around relevance, faithful representation, and costs/benefits.
This document outlines chapter 8 of the textbook "Financial Accounting Theory" which discusses unregulated corporate reporting decisions through the lens of systems-oriented theories. It begins by listing 13 learning objectives covering legitimacy theory, stakeholder theory, institutional theory and how these theories can help explain voluntary corporate disclosures. It then defines these theories, which view the organization as part of the broader social system and influenced by political economy theory. Empirical studies are cited showing how legitimacy theory has been used to explain changes in social and environmental reporting in response to events threatening corporate legitimacy.
The document discusses international accounting standards and the efforts towards harmonization. It provides background on the International Accounting Standards Board (IASB) and their objectives to standardize accounting practices globally through International Financial Reporting Standards (IFRS). While IFRS adoption aims to reduce differences in financial reporting between countries, the document notes there are still likely to remain differences in accounting practices due to factors like taxation systems, economic influences, and implementation of standards. Overall, complete global standardization of accounting may not be realistic due to various country-specific influences.
This document provides an overview of accounting theory. It defines theory and discusses the need for theory to understand the world and guide decision making. There are two main types of accounting theory: positive theories, which describe and explain current practice and make predictions; and normative theories, which suggest what should happen. Developing and testing theories involves research, which can be exploratory, experimental, or quantitative/qualitative. Research is used to better understand accounting and consider questions about its role and impact.
This document outlines the key perspectives of critical accounting theory. It discusses how critical accounting theorists question prevailing social arrangements and how accounting practices contribute to inequities by sustaining privileged positions for those in control of resources. It provides learning objectives on understanding how accounting can support powerful stakeholders over less powerful ones. It defines critical perspectives as challenging the neutrality of accounting and rejecting the pluralist view that many have influence, arguing power resides with elites. It discusses how accounting constructs social structures to benefit the wealthy and how disclosure can strategically promote certain social orders. It also considers criticisms of critical perspectives and debates their role in actually creating social change.
This document provides an overview of Positive Accounting Theory (PAT). It begins by defining positive and normative theories, and explaining how PAT seeks to explain and predict accounting practices rather than prescribe how accounting should be done. It then discusses the origins and assumptions of PAT, including how it was influenced by agency theory. Key aspects of PAT covered include how it views the firm as a nexus of contracts and the role of accounting in addressing agency problems and reducing agency costs. The document also outlines the major hypotheses of PAT and discusses how accounting can both efficiently reduce costs but also be manipulated opportunistically.
This document outlines the key concepts and learning objectives of behavioural research in accounting. It discusses how behavioural research examines how individuals react to and use accounting information, using experimental methods. This differs from capital markets research which looks at aggregate market reactions. The document also discusses common research methods like the Brunswick Lens Model and protocol analysis, and explores how individuals use heuristics and cues when making decisions. Understanding how people process accounting information can help improve financial reporting and decision making.
This document provides an overview of the history and development of financial accounting regulation. It discusses how accounting regulation began in the early 20th century in response to the separation of ownership and management in businesses. Early regulation focused on codifying existing accounting principles and practices. It then outlines the key events in accounting regulation, including the establishment of regulatory bodies like the SEC in the US and the development of mandatory accounting standards in countries like the UK and US later in the 20th century. The overall purpose of the document is to give the reader an understanding of how and why financial accounting became a regulated practice.
This document discusses measurement issues in accounting for changing prices and market conditions. It begins by outlining the learning objectives, which include understanding different measurement approaches and their strengths/weaknesses. Historical cost accounting is discussed, including its limitations in periods of changing prices, such as not reflecting current values. Alternative approaches mentioned include current cost accounting and current purchasing power accounting, which adjust historical costs for inflation. The selection of measurement approaches involves many considerations around relevance, faithful representation, and costs/benefits.
This document outlines chapter 8 of the textbook "Financial Accounting Theory" which discusses unregulated corporate reporting decisions through the lens of systems-oriented theories. It begins by listing 13 learning objectives covering legitimacy theory, stakeholder theory, institutional theory and how these theories can help explain voluntary corporate disclosures. It then defines these theories, which view the organization as part of the broader social system and influenced by political economy theory. Empirical studies are cited showing how legitimacy theory has been used to explain changes in social and environmental reporting in response to events threatening corporate legitimacy.
The document discusses international accounting standards and the efforts towards harmonization. It provides background on the International Accounting Standards Board (IASB) and their objectives to standardize accounting practices globally through International Financial Reporting Standards (IFRS). While IFRS adoption aims to reduce differences in financial reporting between countries, the document notes there are still likely to remain differences in accounting practices due to factors like taxation systems, economic influences, and implementation of standards. Overall, complete global standardization of accounting may not be realistic due to various country-specific influences.
This document provides an overview of accounting theory. It defines theory and discusses the need for theory to understand the world and guide decision making. There are two main types of accounting theory: positive theories, which describe and explain current practice and make predictions; and normative theories, which suggest what should happen. Developing and testing theories involves research, which can be exploratory, experimental, or quantitative/qualitative. Research is used to better understand accounting and consider questions about its role and impact.
This document outlines the key concepts and learning objectives from Chapter 3 of the textbook "Financial Accounting Theory" by Craig Deegan. It discusses theories of regulating financial accounting practice, including arguments for and against regulation from free-market and public interest perspectives. It also examines theories for why regulation is initially introduced, such as public interest theory, capture theory, and economic interest group theory. Finally, it frames financial accounting standard-setting as a political process that is influenced by various stakeholder groups through submissions and lobbying.
This document provides an introduction to theories of financial accounting. It defines what a theory is, including that a theory provides a coherent framework to explain phenomena. The document discusses that accounting theories can describe past practices, predict future behaviors, or prescribe how accounting should be done. It notes theories consider human behaviors and information needs. Theories discussed include those that prescribe asset valuation, predict managerial behaviors, explain cultural influences, and prescribe information for stakeholders. The document emphasizes that understanding accounting theories allows students to more effectively evaluate accounting practices and standards.
Research Methods in Business and Management,Lecture-1The Role of Business Res...MdKabirHossainShouvr
This document provides an overview of business research. It defines business research as the systematic and objective process of generating information to aid in business decision making. This includes problem definition, information collection and analysis, and communicating findings. Business research can be applied to address specific decisions or basic to expand general knowledge. The scientific method involves forming hypotheses and using evidence to objectively reach conclusions. For managers, research helps with strategic planning, problem identification, decision making, and evaluating outcomes. The value of research must exceed its costs for a project to be worthwhile. Key topics include general business, finance, management, and marketing. Technology and globalization are changing how research is conducted.
This document outlines the key learning objectives and content covered in Chapter 6 of the textbook, which discusses normative theories of accounting in the form of conceptual framework projects. The chapter will examine the role and development of conceptual frameworks, including the building blocks that frameworks typically include such as definitions of reporting entities and users, objectives of financial reporting, and qualitative characteristics. It will also discuss recent initiatives by the IASB to develop an improved conceptual framework.
This document provides an introduction to the Issues in Contemporary Accounting course. It outlines the course coordinators and their contact details. It informs students that the unit guide will provide details on what will be learned and the assessment requirements. It recommends prescribed textbooks and outlines how students can successfully complete the course by doing homework, attending seminars, being an active learner, and asking for help when needed. The document concludes by welcoming students and wishing them a rewarding semester.
Chapter 01 Introduction to Financial Accounting Theory and Accounting Researc...shomudrokotha
This document provides an overview of accounting theory and research. It defines what a theory is, noting that a theory is based on logical reasoning, evidence, and provides a framework for understanding an area of inquiry. The document discusses the development of accounting theories from inductive theories in the 1920s-1960s based on common practices, to normative theories in the 1960s-1970s that sought to prescribe best practices, to predictive theories starting in the 1970s. It emphasizes that studying accounting theory is important for understanding accounting practices and their implications. However, there is no single universally accepted accounting theory due to differing perspectives.
This presentation discusses whether management is an art or science and the role of management in different organizations. It begins by defining management as a set of activities like planning, decision making, and controlling directed at achieving organizational goals efficiently. It then discusses management as both a science and an art. As a science, management involves gathering objective data and using quantitative models to make decisions. As an art, it requires creativity, practice, and applying theoretical principles based on the situation. The presentation also looks at two types of organizations - a for-profit business and non-profit - and how good management through planning, organizing, leading, and controlling helps both achieve their goals.
Presentation at the HEA-funded workshop 'Using technology-based media to engage and support students in the disciplines of Finance, Accounting and Economics'
The workshop presented a variety of innovative approaches, which use technology, to engage and support learning in business disciplines that students find particularly challenging. Delegates had the opportunity to share and evaluate good practice in implementing and developing online teaching resources and to reflect on how to develop their own teaching practice, using technologies available in most institutions.
This presentation is part of a related blog post that provides an overview of the event: http://bit.ly/1o1WfHU
For further details of the HEA's work on active and experiential learning in the Social Sciences, please see: http://bit.ly/17NwgKX
This document discusses critical thinking and assessing it in graduate students. It presents a rubric used to evaluate critical thinking skills based on conceptualization, analysis, synthesis, conclusion, and implications. Findings from assessments are presented, along with exploratory questions about defining critical thinking, ensuring coursework allows students to demonstrate it, and tools for teaching and remediating critical thinking. Groups are instructed to brainstorm definitions of critical thinking and its components, related learning activities, and resources to help teach the skill.
Walton founded Walmart and Sam's Club, pioneering the discount retail model. In 1962, he opened the first Walmart store in Rogers, Arkansas. By 1980, he had expanded to include Sam's Club, catering to small businesses and individuals. His strategic focus on low prices transformed retail and established Walmart as the largest company in the world by revenue. Walton's business policies centered on low costs, high volume, and passing savings to customers, fueling the company's massive growth in the following decades.
This document discusses Allergan's commitment to supporting optometrists throughout their careers with various programs. It outlines Allergan's academic partnership which provides resources to students, residents, faculty and institutions. It also discusses trends in optometric care including the increasing demand for eye care services and adoption of medical management by optometrists. Finally, it identifies 10 components of effective leadership such as providing clarity of purpose and mission, creating a shared set of values, modeling correct behavior, and expressing humility and gratitude.
November 3-6 i Potsdam -- the OECD is hosting a seminar on how to assess the impact of entrepreneurship training. This is my white paper (draft!) on how to assess student outcomes: How can we rigorously assess change in the entrepreneurial mindset? Comments definitely welcome!
This document provides an overview of capital markets research, which examines the relationship between financial accounting information and share prices. It begins with learning objectives that cover understanding capital markets research and how it differs from behavioral research. It then discusses the role and reasons for conducting capital markets research, including exploring how accounting disclosures impact investors and share prices. Key assumptions and methods used in capital markets research are also summarized, such as the efficient market hypothesis and event studies. Major findings from previous capital markets research studies are then highlighted regarding the information content of accounting disclosures and earnings announcements.
This document contains information about professionalism and reflective practice in teaching. It includes summaries of articles and chapters from various authors on these topics. Key points discussed include Michael Eraut's model of the professional practitioner and framework for determining client needs. The importance of reflection in and on action is emphasized, as well as developing informal and formal theories through experience and making the implicit explicit through reflective writing. Characteristics of a profession are also listed, including skills based on theoretical knowledge, licensing and regulation, codes of conduct, and high status.
Tortillis Group has been assisting organizations adopt an agile approach and we practice the best in class teachings including training, coaching and mentoring.
Ch_01 An Introduction to Financial Accounting Theory.pdfMdTapanMahmud
This document discusses the importance of studying accounting theories for students of financial accounting. It begins by defining what a theory is, noting that a theory provides a coherent framework or system of ideas to explain phenomena. The document then discusses different types of accounting theories, such as those that are empirically based, prescriptive, or predictive. It notes theories can help explain, guide, or prescribe accounting practices. Finally, the document argues that understanding accounting theories helps students more effectively analyze financial statements, develop accounting guidance, and perform accounting-related jobs by providing a framework for investigating and understanding different accounting practices.
The document discusses how to prepare and present an effective business case. It explains that a business case makes the business reason for a project clear to decision makers and provides information for them to determine if the project should be funded. The document outlines what should be included in a business case such as the project description, costs, benefits, risks, and implementation plan. It also provides guidance on how to present the business case by knowing the audience and tailoring the presentation to their decision making style.
Chapter 3Philosophy of NursingPhilosophy• Inve.docxketurahhazelhurst
Chapter 3
Philosophy of Nursing
Philosophy
• Investigation of the nature, causes, or
principles of reality, knowledge, or values,
based on logical reasoning
• A system of thought based on such inquiry
• Critical analysis of fundamental assumptions
or beliefs
• A set of ideas or beliefs relating to a particular
field or activity; an underlying theory
Perspectives of Truth
• Classical
philosophers
• Theocratics
• Empiricists
• Rationalists
• Idealists
• Positivists
• Early existentialists
• Pragmatists
• Relativists
• Phenomenologists
• Existentialists
• Poststructuralists/
postmodernists
Continuum of Realism and Idealism
Realism
• The world is static
• Seeing is believing
• The social world is a
given
• Reality is physical and
independent
• Logical thinking is
superior
Idealism
• The world is evolving
• There is more than
meets the eye
• The social world is
created
• Reality is a conception
perceived in the mind
• Thinking is dynamic and
constructive
Beliefs
• Three categories of
beliefs:
– Existential beliefs
– Evaluative beliefs
– Prescriptive/proscri
ptive beliefs
• What are your beliefs
about the major
concepts in nursing?
– Person
– Environment
– Health
– Nursing
Assertions Related to Values
• Each person has a few
• All humans possess the same values
• People organize values into systems
• Values are developed in response to culture,
society, and personality
• Behaviors are manifestations or consequences
of values
Values
• Process of valuing involves 3 steps:
– Choosing values
– Prizing values
– Acting on values
Acquiring Values
• Must be chosen freely
• Must be selected from a list of alternatives
• Must have thoughtful consideration of each of
the outcomes of the alternatives
• Must be prized and cherished
• Must involve a willingness to make values
known to others
• Must precipitate action
• Must be integrated into lifestyle
Values Clarification
• Helps us to understand who we are
• Helps us to understand what is important to us
• Helps us to be more open to accepting others’
choice of values
Guide for Developing a Personal
Philosophy of Nursing (1 of 3)
• Introduction
– Who are you?
– Where do you practice nursing?
• Define nursing
– What is nursing?
– Why does nursing exist?
– Why do you practice nursing?
Guide for Developing a Personal
Philosophy of Nursing (2 of 3)
• What are your assumptions or underlying
beliefs about nurses, patients, other
healthcare providers, and communities?
• Define the major domains of nursing:
– Person
– Health
– Environment
Guide for Developing a Personal
Philosophy of Nursing (3 of 3)
• How are the domains connected?
• What is your vision of nursing for the
future?
• What are the challenges that you will face
as a nurse?
• What are your goals for professional
development?
2
RUNNING Header: Training Design Proposal
Training Design ...
The Genesis of BriansClub.cm Famous Dark WEb PlatformSabaaSudozai
BriansClub.cm, a famous platform on the dark web, has become one of the most infamous carding marketplaces, specializing in the sale of stolen credit card data.
This document outlines the key concepts and learning objectives from Chapter 3 of the textbook "Financial Accounting Theory" by Craig Deegan. It discusses theories of regulating financial accounting practice, including arguments for and against regulation from free-market and public interest perspectives. It also examines theories for why regulation is initially introduced, such as public interest theory, capture theory, and economic interest group theory. Finally, it frames financial accounting standard-setting as a political process that is influenced by various stakeholder groups through submissions and lobbying.
This document provides an introduction to theories of financial accounting. It defines what a theory is, including that a theory provides a coherent framework to explain phenomena. The document discusses that accounting theories can describe past practices, predict future behaviors, or prescribe how accounting should be done. It notes theories consider human behaviors and information needs. Theories discussed include those that prescribe asset valuation, predict managerial behaviors, explain cultural influences, and prescribe information for stakeholders. The document emphasizes that understanding accounting theories allows students to more effectively evaluate accounting practices and standards.
Research Methods in Business and Management,Lecture-1The Role of Business Res...MdKabirHossainShouvr
This document provides an overview of business research. It defines business research as the systematic and objective process of generating information to aid in business decision making. This includes problem definition, information collection and analysis, and communicating findings. Business research can be applied to address specific decisions or basic to expand general knowledge. The scientific method involves forming hypotheses and using evidence to objectively reach conclusions. For managers, research helps with strategic planning, problem identification, decision making, and evaluating outcomes. The value of research must exceed its costs for a project to be worthwhile. Key topics include general business, finance, management, and marketing. Technology and globalization are changing how research is conducted.
This document outlines the key learning objectives and content covered in Chapter 6 of the textbook, which discusses normative theories of accounting in the form of conceptual framework projects. The chapter will examine the role and development of conceptual frameworks, including the building blocks that frameworks typically include such as definitions of reporting entities and users, objectives of financial reporting, and qualitative characteristics. It will also discuss recent initiatives by the IASB to develop an improved conceptual framework.
This document provides an introduction to the Issues in Contemporary Accounting course. It outlines the course coordinators and their contact details. It informs students that the unit guide will provide details on what will be learned and the assessment requirements. It recommends prescribed textbooks and outlines how students can successfully complete the course by doing homework, attending seminars, being an active learner, and asking for help when needed. The document concludes by welcoming students and wishing them a rewarding semester.
Chapter 01 Introduction to Financial Accounting Theory and Accounting Researc...shomudrokotha
This document provides an overview of accounting theory and research. It defines what a theory is, noting that a theory is based on logical reasoning, evidence, and provides a framework for understanding an area of inquiry. The document discusses the development of accounting theories from inductive theories in the 1920s-1960s based on common practices, to normative theories in the 1960s-1970s that sought to prescribe best practices, to predictive theories starting in the 1970s. It emphasizes that studying accounting theory is important for understanding accounting practices and their implications. However, there is no single universally accepted accounting theory due to differing perspectives.
This presentation discusses whether management is an art or science and the role of management in different organizations. It begins by defining management as a set of activities like planning, decision making, and controlling directed at achieving organizational goals efficiently. It then discusses management as both a science and an art. As a science, management involves gathering objective data and using quantitative models to make decisions. As an art, it requires creativity, practice, and applying theoretical principles based on the situation. The presentation also looks at two types of organizations - a for-profit business and non-profit - and how good management through planning, organizing, leading, and controlling helps both achieve their goals.
Presentation at the HEA-funded workshop 'Using technology-based media to engage and support students in the disciplines of Finance, Accounting and Economics'
The workshop presented a variety of innovative approaches, which use technology, to engage and support learning in business disciplines that students find particularly challenging. Delegates had the opportunity to share and evaluate good practice in implementing and developing online teaching resources and to reflect on how to develop their own teaching practice, using technologies available in most institutions.
This presentation is part of a related blog post that provides an overview of the event: http://bit.ly/1o1WfHU
For further details of the HEA's work on active and experiential learning in the Social Sciences, please see: http://bit.ly/17NwgKX
This document discusses critical thinking and assessing it in graduate students. It presents a rubric used to evaluate critical thinking skills based on conceptualization, analysis, synthesis, conclusion, and implications. Findings from assessments are presented, along with exploratory questions about defining critical thinking, ensuring coursework allows students to demonstrate it, and tools for teaching and remediating critical thinking. Groups are instructed to brainstorm definitions of critical thinking and its components, related learning activities, and resources to help teach the skill.
Walton founded Walmart and Sam's Club, pioneering the discount retail model. In 1962, he opened the first Walmart store in Rogers, Arkansas. By 1980, he had expanded to include Sam's Club, catering to small businesses and individuals. His strategic focus on low prices transformed retail and established Walmart as the largest company in the world by revenue. Walton's business policies centered on low costs, high volume, and passing savings to customers, fueling the company's massive growth in the following decades.
This document discusses Allergan's commitment to supporting optometrists throughout their careers with various programs. It outlines Allergan's academic partnership which provides resources to students, residents, faculty and institutions. It also discusses trends in optometric care including the increasing demand for eye care services and adoption of medical management by optometrists. Finally, it identifies 10 components of effective leadership such as providing clarity of purpose and mission, creating a shared set of values, modeling correct behavior, and expressing humility and gratitude.
November 3-6 i Potsdam -- the OECD is hosting a seminar on how to assess the impact of entrepreneurship training. This is my white paper (draft!) on how to assess student outcomes: How can we rigorously assess change in the entrepreneurial mindset? Comments definitely welcome!
This document provides an overview of capital markets research, which examines the relationship between financial accounting information and share prices. It begins with learning objectives that cover understanding capital markets research and how it differs from behavioral research. It then discusses the role and reasons for conducting capital markets research, including exploring how accounting disclosures impact investors and share prices. Key assumptions and methods used in capital markets research are also summarized, such as the efficient market hypothesis and event studies. Major findings from previous capital markets research studies are then highlighted regarding the information content of accounting disclosures and earnings announcements.
This document contains information about professionalism and reflective practice in teaching. It includes summaries of articles and chapters from various authors on these topics. Key points discussed include Michael Eraut's model of the professional practitioner and framework for determining client needs. The importance of reflection in and on action is emphasized, as well as developing informal and formal theories through experience and making the implicit explicit through reflective writing. Characteristics of a profession are also listed, including skills based on theoretical knowledge, licensing and regulation, codes of conduct, and high status.
Tortillis Group has been assisting organizations adopt an agile approach and we practice the best in class teachings including training, coaching and mentoring.
Ch_01 An Introduction to Financial Accounting Theory.pdfMdTapanMahmud
This document discusses the importance of studying accounting theories for students of financial accounting. It begins by defining what a theory is, noting that a theory provides a coherent framework or system of ideas to explain phenomena. The document then discusses different types of accounting theories, such as those that are empirically based, prescriptive, or predictive. It notes theories can help explain, guide, or prescribe accounting practices. Finally, the document argues that understanding accounting theories helps students more effectively analyze financial statements, develop accounting guidance, and perform accounting-related jobs by providing a framework for investigating and understanding different accounting practices.
The document discusses how to prepare and present an effective business case. It explains that a business case makes the business reason for a project clear to decision makers and provides information for them to determine if the project should be funded. The document outlines what should be included in a business case such as the project description, costs, benefits, risks, and implementation plan. It also provides guidance on how to present the business case by knowing the audience and tailoring the presentation to their decision making style.
Chapter 3Philosophy of NursingPhilosophy• Inve.docxketurahhazelhurst
Chapter 3
Philosophy of Nursing
Philosophy
• Investigation of the nature, causes, or
principles of reality, knowledge, or values,
based on logical reasoning
• A system of thought based on such inquiry
• Critical analysis of fundamental assumptions
or beliefs
• A set of ideas or beliefs relating to a particular
field or activity; an underlying theory
Perspectives of Truth
• Classical
philosophers
• Theocratics
• Empiricists
• Rationalists
• Idealists
• Positivists
• Early existentialists
• Pragmatists
• Relativists
• Phenomenologists
• Existentialists
• Poststructuralists/
postmodernists
Continuum of Realism and Idealism
Realism
• The world is static
• Seeing is believing
• The social world is a
given
• Reality is physical and
independent
• Logical thinking is
superior
Idealism
• The world is evolving
• There is more than
meets the eye
• The social world is
created
• Reality is a conception
perceived in the mind
• Thinking is dynamic and
constructive
Beliefs
• Three categories of
beliefs:
– Existential beliefs
– Evaluative beliefs
– Prescriptive/proscri
ptive beliefs
• What are your beliefs
about the major
concepts in nursing?
– Person
– Environment
– Health
– Nursing
Assertions Related to Values
• Each person has a few
• All humans possess the same values
• People organize values into systems
• Values are developed in response to culture,
society, and personality
• Behaviors are manifestations or consequences
of values
Values
• Process of valuing involves 3 steps:
– Choosing values
– Prizing values
– Acting on values
Acquiring Values
• Must be chosen freely
• Must be selected from a list of alternatives
• Must have thoughtful consideration of each of
the outcomes of the alternatives
• Must be prized and cherished
• Must involve a willingness to make values
known to others
• Must precipitate action
• Must be integrated into lifestyle
Values Clarification
• Helps us to understand who we are
• Helps us to understand what is important to us
• Helps us to be more open to accepting others’
choice of values
Guide for Developing a Personal
Philosophy of Nursing (1 of 3)
• Introduction
– Who are you?
– Where do you practice nursing?
• Define nursing
– What is nursing?
– Why does nursing exist?
– Why do you practice nursing?
Guide for Developing a Personal
Philosophy of Nursing (2 of 3)
• What are your assumptions or underlying
beliefs about nurses, patients, other
healthcare providers, and communities?
• Define the major domains of nursing:
– Person
– Health
– Environment
Guide for Developing a Personal
Philosophy of Nursing (3 of 3)
• How are the domains connected?
• What is your vision of nursing for the
future?
• What are the challenges that you will face
as a nurse?
• What are your goals for professional
development?
2
RUNNING Header: Training Design Proposal
Training Design ...
The Genesis of BriansClub.cm Famous Dark WEb PlatformSabaaSudozai
BriansClub.cm, a famous platform on the dark web, has become one of the most infamous carding marketplaces, specializing in the sale of stolen credit card data.
The Steadfast and Reliable Bull: Taurus Zodiac Signmy Pandit
Explore the steadfast and reliable nature of the Taurus Zodiac Sign. Discover the personality traits, key dates, and horoscope insights that define the determined and practical Taurus, and learn how their grounded nature makes them the anchor of the zodiac.
Digital Marketing with a Focus on Sustainabilitysssourabhsharma
Digital Marketing best practices including influencer marketing, content creators, and omnichannel marketing for Sustainable Brands at the Sustainable Cosmetics Summit 2024 in New York
Discover innovative uses of Revit in urban planning and design, enhancing city landscapes with advanced architectural solutions. Understand how architectural firms are using Revit to transform how processes and outcomes within urban planning and design fields look. They are supplementing work and putting in value through speed and imagination that the architects and planners are placing into composing progressive urban areas that are not only colorful but also pragmatic.
4 Benefits of Partnering with an OnlyFans Agency for Content Creators.pdfonlyfansmanagedau
In the competitive world of content creation, standing out and maximising revenue on platforms like OnlyFans can be challenging. This is where partnering with an OnlyFans agency can make a significant difference. Here are five key benefits for content creators considering this option:
IMPACT Silver is a pure silver zinc producer with over $260 million in revenue since 2008 and a large 100% owned 210km Mexico land package - 2024 catalysts includes new 14% grade zinc Plomosas mine and 20,000m of fully funded exploration drilling.
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Profiles of Iconic Fashion Personalities.pdfTTop Threads
The fashion industry is dynamic and ever-changing, continuously sculpted by trailblazing visionaries who challenge norms and redefine beauty. This document delves into the profiles of some of the most iconic fashion personalities whose impact has left a lasting impression on the industry. From timeless designers to modern-day influencers, each individual has uniquely woven their thread into the rich fabric of fashion history, contributing to its ongoing evolution.
The APCO Geopolitical Radar - Q3 2024 The Global Operating Environment for Bu...APCO
The Radar reflects input from APCO’s teams located around the world. It distils a host of interconnected events and trends into insights to inform operational and strategic decisions. Issues covered in this edition include:
Dive into this presentation and learn about the ways in which you can buy an engagement ring. This guide will help you choose the perfect engagement rings for women.
Navigating the world of forex trading can be challenging, especially for beginners. To help you make an informed decision, we have comprehensively compared the best forex brokers in India for 2024. This article, reviewed by Top Forex Brokers Review, will cover featured award winners, the best forex brokers, featured offers, the best copy trading platforms, the best forex brokers for beginners, the best MetaTrader brokers, and recently updated reviews. We will focus on FP Markets, Black Bull, EightCap, IC Markets, and Octa.
Part 2 Deep Dive: Navigating the 2024 Slowdownjeffkluth1
Introduction
The global retail industry has weathered numerous storms, with the financial crisis of 2008 serving as a poignant reminder of the sector's resilience and adaptability. However, as we navigate the complex landscape of 2024, retailers face a unique set of challenges that demand innovative strategies and a fundamental shift in mindset. This white paper contrasts the impact of the 2008 recession on the retail sector with the current headwinds retailers are grappling with, while offering a comprehensive roadmap for success in this new paradigm.
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
Anny Serafina Love - Letter of Recommendation by Kellen Harkins, MS.AnnySerafinaLove
This letter, written by Kellen Harkins, Course Director at Full Sail University, commends Anny Love's exemplary performance in the Video Sharing Platforms class. It highlights her dedication, willingness to challenge herself, and exceptional skills in production, editing, and marketing across various video platforms like YouTube, TikTok, and Instagram.