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The Benchmark: What Should GAAP Look Like?

Karthik Ramanna

in Political Standards: Corporate Interest, Ideology, and Leadership in the Shaping of Accounting Rules for the Market Economy

Published in print:
2015
Published Online:
May 2016
ISBN:
9780226210742
eISBN:
9780226210889
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226210889.003.0002
Subject:
Economics and Finance, Financial Economics

This chapter develops the economic theory of corporate financial reporting that provides – from first principles – the properties of a sound accounting system. This economic framework is used in ... More


A conceptual framework

André Sapir, Philippe Aghion, Giuseppe Bertola, Martin Hellwig, Jean Pisani-Ferry, Dariusz Rosati, José Viñals, Helen Wallace, Marco Buti, Mario Nava, and Peter M. Smith

in An Agenda for a Growing Europe: The Sapir Report

Published in print:
2004
Published Online:
July 2005
ISBN:
9780199271481
eISBN:
9780191602573
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199271488.003.0002
Subject:
Economics and Finance, Economic Systems

This chapter discusses the conceptual framework for this report. This report seeks to determine whether and how economic policy in the EU has achieved its objective. It then examines how the ... More


Historical Prelude

Roger D. Roger and Miles A. Whittington

in Cortical Oscillations in Health and Disease

Published in print:
2010
Published Online:
May 2010
ISBN:
9780195342796
eISBN:
9780199776276
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195342796.003.0002
Subject:
Neuroscience, Molecular and Cellular Systems, Development

One of the pioneers in the mathematical and conceptual study of oscillations was Norbert Wiener, whose book Cybernetics first appeared in 1948. The authors review the type of data, experimental ... More


Introduction

Ole Riis and Linda Woodhead

in A Sociology of Religious Emotion

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199567607
eISBN:
9780191722493
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199567607.003.0001
Subject:
Religion, Religion and Society

This introductory chapter begins with a brief discussion of the lack of attention given to the emotional dimension of religion in academic work. It then lays out the purpose of the book, which is to ... More


Internal Realism

Ilkka Niiniluoto

in Critical Scientific Realism

Published in print:
2002
Published Online:
November 2003
ISBN:
9780199251612
eISBN:
9780191598098
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199251614.003.0007
Subject:
Philosophy, Philosophy of Science

Critical scientific realism is contrasted with the neo‐pragmatist views of Goodman, Kuhn, and Putnam. Ontological realism can be combined with conceptual pluralism, which accepts that the ... More


Cultural Frameworks

Miriam Erez

in Culture, Self-Identity, and Work

Published in print:
1993
Published Online:
October 2011
ISBN:
9780195075809
eISBN:
9780199854912
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195075809.003.0003
Subject:
Business and Management, Finance, Accounting, and Banking

Due to the broadness of the term ‘culture’, this chapter concentrates on macro-level cultural aspects and outlines several methods in the learning and exploring of the traditions, norms, and values ... More


Applying the I-Space

Max H. Boisot

in Knowledge Assets: Securing Competitive Advantage in the Information Economy

Published in print:
1999
Published Online:
October 2011
ISBN:
9780198296072
eISBN:
9780191685194
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198296072.003.0010
Subject:
Business and Management, Knowledge Management, Organization Studies

I-Space is a conceptual framework built on a theory of information flows. Any theory worth its salt should be tested in encounters with concrete experience. Some of these encounters are explicitly ... More


Summing Up: Toward a Twenty-First-Century Vision for Health Statistics

Daniel J. Friedman, Edward L. Hunter, and R. Gibson Parrish II

in Health Statistics: Shaping policy and practice to improve the population's health

Published in print:
2005
Published Online:
September 2009
ISBN:
9780195149289
eISBN:
9780199865130
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195149289.003.0021
Subject:
Public Health and Epidemiology, Public Health, Epidemiology

This chapter provides a cross-cutting summary of previous chapters and a more explicit vision for health statistics in the 21st century. It argues that in order to develop enhanced national health ... More


Concepts and Convergence: An Ever Closer Relation with the FASB

Kees Camfferman and Stephen A. Zeff

in Aiming for Global Accounting Standards: The International Accounting Standards Board, 2001–2011

Published in print:
2015
Published Online:
June 2015
ISBN:
9780199646319
eISBN:
9780191800719
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199646319.003.0012
Subject:
Business and Management, Finance, Accounting, and Banking, International Business

Between 2005 and 2008, the IASB’s technical agenda was increasingly dominated by convergence with US GAAP. In order to facilitate the lifting of the 20-F reconciliation, the IASB and the FASB agreed ... More


Evidence-based decision-making in child health: The role of clinical research and economic evaluation

Gillian Currie, Sarah Curtis, and Terry Klassen

in Economic Evaluation in Child Health

Published in print:
2009
Published Online:
February 2010
ISBN:
9780199547494
eISBN:
9780191720055
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199547494.003.14
Subject:
Public Health and Epidemiology, Public Health, Epidemiology

Health economics plays an important part in the clinical research and knowledge translation phases of the research process, as well as having a role in health care prioritization and accountability. ... More


Health Statistics: Shaping policy and practice to improve the population's health

Daniel J. Friedman, Edward L. Hunter, and R. Gibson Parrish (eds)

Published in print:
2005
Published Online:
September 2009
ISBN:
9780195149289
eISBN:
9780199865130
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195149289.001.0001
Subject:
Public Health and Epidemiology, Public Health, Epidemiology

Health statistics have been an essential tool for improving the health of populations for centuries. This book provides an account of the essential concepts and complex underpinnings of health ... More


Introduction: January 2010

Sandra L. Bloom and Brian Farragher

in Destroying Sanctuary: The Crisis in Human Service Delivery Systems

Published in print:
2010
Published Online:
January 2011
ISBN:
9780195374803
eISBN:
9780199865420
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195374803.003.0001
Subject:
Social Work, Health and Mental Health

The introduction outlines what will be covered in the chapters to follow, setting the stage for a new conceptual framework for understanding the impact of chronic and toxic stress on human service ... More


A rights-oriented, public health model of child labour

Anaclaudia G. Fassa, David L. Parker, and Thomas J. Scanlon

in Child Labour: A Public Health Perspective

Published in print:
2010
Published Online:
September 2010
ISBN:
9780199558582
eISBN:
9780191594397
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199558582.003.0003
Subject:
Public Health and Epidemiology, Public Health

This chapter introduces the conceptual framework for child labour that underpins subsequent contributions to this volume. The framework is based on a rights-oriented public health approach and the ... More


A Prognosticative Approach to Conflict Management in University Interdisciplinary Research

Alok K. Chakrabarti and Richard W. Schneider

in International Research Management

Published in print:
1990
Published Online:
October 2011
ISBN:
9780195062526
eISBN:
9780199854905
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195062526.003.0008
Subject:
Business and Management, Public Management

Industry and academic scientists view scientific and technical predicaments as fields that require an interdisciplinary method. With the increased interest about interdisciplinary research in ... More


Conceptual Framework

Kamal Fahmi

in Beyond The Victim: The Politics and Ethics of Empowering Cairo's Street Children

Published in print:
2007
Published Online:
May 2012
ISBN:
9789774160639
eISBN:
9781617971020
Item type:
chapter
Publisher:
American University in Cairo Press
DOI:
10.5743/cairo/9789774160639.003.0005
Subject:
Society and Culture, Middle Eastern Studies

This chapter looks at the realities of street children and street life, and presents the conceptual framework that was developed in conjunction with them.


Explaining the Past, Predicting the Future

Bertram F. Malle and Chuck Tate

in Judgments Over Time: The Interplay of Thoughts, Feelings, and Behaviors

Published in print:
2006
Published Online:
March 2012
ISBN:
9780195177664
eISBN:
9780199848218
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195177664.003.0011
Subject:
Psychology, Cognitive Psychology

This chapter discusses a unique perspective on the processes of explanation and prediction. The major features of the folk-conceptual theory of ... More


Introduction

Alfred R. Mele

in Effective Intentions: The Power of Conscious Will

Published in print:
2009
Published Online:
May 2009
ISBN:
9780195384260
eISBN:
9780199869909
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195384260.003.0001
Subject:
Philosophy, Metaphysics/Epistemology, General

This chapter sketches part of a conceptual framework in light of which pertinent data about human action can be instructively interpreted and examined. It distinguishes among various kinds of ... More


Bereavement care

Marilyn Relf

in Patient Participation in Palliative Care: A voice for the voiceless

Published in print:
2003
Published Online:
November 2011
ISBN:
9780198515814
eISBN:
9780191730498
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198515814.003.0007
Subject:
Palliative Care, Patient Care and End-of-Life Decision Making, Palliative Medicine Research

This chapter discusses bereavement care, which is composed mostly of providing support to family members after bereavement. One important factor in the delivery of bereavement care is the ability to ... More


Theoretical Constructs and Models in Information-Seeking Behavior

Raya Fidel

in Human Information Interaction: An Ecological Approach to Information Behavior

Published in print:
2012
Published Online:
August 2013
ISBN:
9780262017008
eISBN:
9780262301473
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262017008.003.0003
Subject:
Information Science, Information Science

This chapter discusses various theoretical constructs, such as laws, models, and conceptual frameworks, in information-seeking behavior. It first looks at theories in library and information science ... More


Introduction

Mark Fedyk

in The Social Turn in Moral Psychology

Published in print:
2017
Published Online:
September 2017
ISBN:
9780262035569
eISBN:
9780262337151
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262035569.003.0001
Subject:
Philosophy, Philosophy of Mind

This chapter provides an outline of the main argument of the book, and it defines many of the most important analytical concepts that are used in subsequent chapters. Also introduced are the two ... More


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