Pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 14171 result(s) returned

2 Determinism and free choice: a brief résumé

Imagine the following scenario. You and a group of your friends find five pounds on the street. It is too little money to hand in to the police, and too difficult to divide up equally. A happy solution is to donate it to charity and, as your walk home takes you past a charity shop, the task is entrusted to you. On the way home you stand outside the charity shop. Next to it is the off-licence. You are in an agony of indecision as to whether to do as you said you would, or spend the money on a
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

2.3.2 Love

Please now read ‘Dogs and Wolves’.

Click to view the poem ‘Dogs and Wolves’

View documentAuthor(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

2.1 The cotton industry

Owen personified one of the key Enlightenment notions of belief in progress. Economic progress, as anticipated by Adam Smith's Wealth of Nations (1776), arose partly from industrialisation. Britain was the first country to experience an ‘Industrial Revolution’, which was at its most dynamic during our period. It gradually transformed production from small-scale, craft-based activity to mass manufacture. While many economic activities were subsequently affected, it was in the textil
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

Activity 26

Mainstream photographers, as we have seen, identified with traditions in the fine arts and aspirations of refinement and moral improvement. However, fairground and seaside operators exploited photography as a form of cheap popular entertainment. This and the fact that itinerants usually worked on spec rather than to commission ensured that they were generally viewed with contempt by the photographic establishment.

Contempt pervades the article entitled ‘Five minutes in a photographic
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

Glossary

Characterisation The revelation of character through techniques such as physical description, action, dialogue, interaction with other characters, and the depiction of thought, emotion and belief.
Dialogic Describes a narrative in which multiple voices, perspectives or discourses are present and engage and interact wit
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

References

Duncan-Jones, R. (1990) Structure and Scale in the Roman Economy, Cambridge, Cambridge University Press.

Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

2.7.4 Houses

In the case of the houses it is more difficult to differentiate clearly between ‘Roman’ and ‘African’ if we accept that the atrium-peristyle house is not the only form of dwelling we can identify as typically Roman. Nevertheless, it seems that the houses in Africa do represent a fusion of elements – African, Roman and Hellenistic – suggesting that model 4 might be most appropriate in the case of the houses at Bulla Regia. They combine a Roman symmetry with a Hellenistic peristyle
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

2.7.1 The building of Thugga

In summary, most of the buildings we have dedications for in Thugga are of a Roman type. The exceptions are temples to gods or goddesses who were also worshipped in pre-Roman Africa or at least had strict equivalents, such as Baal and Saturn and Juno and Caelestis. This evidence would seem to suggest that this African city was very receptive of Roman models for building types, therefore fitting best into model 1. Nevertheless the adoption of Roman-style buildings seems to have been gradual, a
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

Introduction

Historians on both sides of the Atlantic have argued that the empire was not an issue of popular interest in the late nineteenth-century Britain and the United States. This unit examines some of the evidence available to assess the truth of this claim. More broadly, the unit raises questions related to evidence: is it possible to discover what ‘ordinary’ people thought about expansionism?

‘I couldn't give a damn’; ‘I don't know anything about politics’; ‘Why don't they lea
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

3.1 An introduction to gamelan music

The previous section introduced you to a music tradition which places great demands on the inventiveness and virtuosity of a single individual. Although this individual is supported by accompanists, it is to a large extent a soloistic music. We will now move on to a very different kind of music, in a tradition which places more emphasis on group interaction and ensemble playing. This is gamelan music of Sunda, an area comprising roughly the western third of the island of Java, in Indon
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

2.4 Means of regulation

We have started to draw attention to cultural variables already when talking about the perceived objectives of financial reporting. In this next section, cultural issues can be seen to have a considerable impact on the methods used in each country to regulate its accounting, and indeed on whether regulation is perceived to be necessary.

One of the fundamentals in this area is the underlying legal system. The literature recognises two models: the common law model and the Roman law model.
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

4.4 Marks and Spencer: a case study

The following case study examines a company coming to terms with market orientation.

Case study 1 M&S goes online to reverse crisis

Marks & Spencer is the latest UK retailer to turn to the web to revive its fortunes.

In the week that the company announced a halving in its pre-tax p
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

6.1 Variety of business objectives

Most people would agree that the primary objective of a business is to survive and, in order to survive, its revenue must be greater than its expenditure.

Activity 12

What other objectives do you think a business may have? Take a
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

5 The characteristics of ‘good’ information

Have you ever seen a set of published accounts for a company? If you haven’t or, even if you have, take a look at some now. (They are often called the annual report.)

Internet activities are intended to show you the large range of information available at your fingertips. Some of it is useful, most of it is not. Accountants are increasingly having to deal with growing quantities of information and many are having to search for relevant information as part of their jobs. These I
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

4.2 Qualitative v. quantitative data

Accountants do not, traditionally, deal with qualitative data, such as whether a customer was happy or sad, or whether it looked like it would rain when a customer bought an umbrella.

Activity 9

Why do you think accountants do no
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

4.1 What's the difference?

The distinction between data and information is very important in accounting. New accounting students often ask, ‘what is data?’ ‘How does it differ from information?’ ‘Are they the same thing?’

Activity 7


Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

3 What is an accountant?

To return to basics, let’s take a few minutes to think about the role of an accountant, and the basic abilities and skills he/she needs to have.

Activity 5

Use your word processor to write a short answer to each of these questi
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

Introduction

Through a series of activities and practical examples, this unit provides a broad overview of the field of accounting, including: its origins and objectives, the nature of accounting information and accounting information systems, and accountancy’s role in helping organisations meet their objectives.

This material is from our archive and is an adapted extract from Certificate in accounting (B680) which is no longer taught by The Open University. If you want to study formally w
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

References

Billsberry, J. (2000) Finding and keeping the Right People, 2nd edn, London, Prentice-Hall
Cowling, A.G. and Mailer, C.J.B (1981) Managing Human Resources, London, Edward Arnold.
Ludlow, R. and Panton, F. (1991) The Essence of Successful Staff Selection, London, Prentice-Hall.

Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

6 Summary

This unit has looked at specifying the requirements of a job by drawing up a job description and a person specification. We considered how you might indicate the qualities required of individuals in relation to person-organisation fit as well as the more traditional approach of person-job fit. We then considered various methods of attracting candidates and the process of arriving at a shortlist. We have stressed the importance of preparing for the selection process, be it an interview alone o
Author(s): The Open University

License information
Related content

Except for third party materials and/or otherwise stated (see terms and conditions) the content in OpenLearn is released for use under the terms of the Creative Commons Attribution-NonCommercial-Share

Pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 252 253 254 255 256 257 258 259 260 261 262 263 264 265 266 267 268 269 270 271 272 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 328 329 330 331 332 333 334 335 336 337 338 339 340 341 342 343 344 345 346 347 348 349 350 351 352 353 354 355 356 357 358 359 360 361 362 363 364 365 366 367 368 369 370 371 372 373 374 375 376 377 378 379 380 381 382 383 384 385 386 387 388 389 390 391 392 393 394 395 396 397 398 399 400 401 402 403 404 405 406 407 408 409 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 429 430 431 432 433 434 435 436 437 438 439 440 441 442 443 444 445 446 447 448 449 450 451 452 453 454 455 456 457 458 459 460 461 462 463 464 465 466 467 468 469 470 471 472 473 474 475 476 477 478 479 480 481 482 483 484 485 486 487 488 489 490 491 492 493 494 495 496 497 498 499 500 501 502 503 504 505 506 507 508 509 510 511 512 513 514 515 516 517 518 519 520 521 522 523 524 525 526 527 528 529 530 531 532 533 534 535 536 537 538 539 540 541 542 543 544 545 546 547 548 549 550 551 552 553 554 555 556 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 574 575 576 577 578 579 580 581 582 583 584 585 586 587 588 589 590 591 592 593 594 595 596 597 598 599 600 601 602 603 604 605 606 607 608 609 610 611 612 613 614 615 616 617 618 619 620 621 622 623 624 625 626 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 644 645 646 647 648 649 650 651 652 653 654 655 656 657 658 659 660 661 662 663 664 665 666 667 668 669 670 671 672 673 674 675 676 677 678 679 680 681 682 683 684 685 686 687 688 689 690 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709