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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 thes
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2 Accounting information systems

A system can be defined as a group of elements that are formed and interact to achieve goals or objectives. You spend all your life with systems – your home, your work, your family, the school you attended. An organisation is a system in which a number of people work together to achieve particular objectives.

Within each system there are smaller systems. The one everyone knows is the solar system. Within it, each of the planets is, itself, a system. Taking Earth, each country i
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1 What is accounting about?

Let's start with a question – we shall call questions ‘Activities’. For many of these activities you will need a pen and paper, or you can use the unit Forum, to note down your own ideas. Once you have completed the Activity you should return to the text, read the comments that follow the activity, and then think again about your answer. Change it, if you like. Once you are happy that you have understood the comments and that your own answer is alright, you should continue to read
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5.2.1 Beyond the UK

We have focused on crime in one society, in one period – the late twentieth-century UK. But crime is also becoming increasingly globalised. This is not simply to say that crime occurs throughout the world, which it certainly does. It is to highlight ways through which crime is becoming organised across borders.

One example would be cross-border criminal gangs. The American-Italian Mafia is now in global competition with Eastern European and Russian Mafias who are in turn up against Ch
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5.2 Where can we go from here?

As this discussion has unfolded we have progressively shifted the focus from a description of crime, either through the common-sense story or through the detailing of statistical evidence, to competing explanations. But this is not the end of the story, well not quite.

Crime is an important area of social scientific inquiry in its own right. But looking at crime has allowed us to connect with many other important topics which are of concern to all social scientists.

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5.1 How did we get here?

We began this unit by posing the question: what is a crime? Shouldn't we be finishing with a clear and unambiguous answer to this? Well we are sorry to disappoint you, if that is what you were expecting, but it doesn't look to us as if there is a simple, unambiguous answer. At the very least, according to Sections 1 and 2 of this chapter, there are: legal and normative definitions of crime; recorded and unrecorded crimes; the crimes we fear and the crimes that fascinate us; and stories of cri
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4.7 Summary

  • The social sciences have generated a range of explanations of criminal behaviour, running on a spectrum from overwhelmingly structural causes to overwhelmingly agency-driven causes.

  • Structural explanations locate the causes of criminality in abnormal or deviant biologies, pathological or problem families and deviant sub-cultures.

  • Agency-driven explanations, like rational choice theory, argue that crimes are an every-day exp
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4.6 Agency explanations: rational choice theory

The work of the Chicago School, despite the potential pitfalls of participant observation, does demonstrate that if you want to know why people commit crimes it makes sense to ask them. In his memoir of a criminal career in the early twentieth century entitled Jail Journey, Jim Phelan wrote:

The robber is a tradesman who, from economics or other motivation, chooses a trade with greater rewards and dangers th
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4.5 Structural explanations III: cultures

An early and influential body of research by the Chicago School of sociology explained criminal behaviour in terms of cultural structures. The school studied American male juvenile delinquents – or young offenders – in inter-war American cities (Shaw and McKay, 1969). Here we use the term culture to describe the web of meanings and values that individuals live their life within. (Recall from Section 1.1 how important every-day norms and conventions were in defining the meaning of c
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4.4 Structural explanations II: families

Our second example of structural explanations of criminal behaviour takes a different starting point. It looks at pathological or problem families and the transmission of criminal careers within them. This work is most closely associated with the social-psychological research of David Farrington (1994).

Farrington's argument has two core components. First, he argues that criminal offending is part of a larger syndrome of anti-social behaviour. A syndrome is a medica
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4.3 Structural explanations I: biology

There is a long and uneven tradition of claims that the origins of crime and deviance are biological. In the nineteenth century it was claimed, for example, that brain sizes and skull shapes could explain criminal behaviour. This kind of crude biological determinism has long been discredited, but it gave way to a more subtle and notionally scientific model of genetic determinism.

In the early twentieth century advocates of eugenics claimed to have created the science of improving
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8.1 Balanced argument
Diagrams, mind-maps, tables, graphs, time lines, flow charts, sequence diagrams, decision trees: all can be used to organise thought. This unit will introduce you to a variety of thinking skills. Asking and answering questions is at the heart of high-quality thinking. Questions naturally arise from the desire to know and learn about things and may be the starting point for a journey of understanding.
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8 Analysis, argument and critical thinking
Diagrams, mind-maps, tables, graphs, time lines, flow charts, sequence diagrams, decision trees: all can be used to organise thought. This unit will introduce you to a variety of thinking skills. Asking and answering questions is at the heart of high-quality thinking. Questions naturally arise from the desire to know and learn about things and may be the starting point for a journey of understanding.
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Klartext 2010-11-11
På torsdagen handlade Klartext om den allvarliga krisen för partiet Socialdemokraterna. Professor Ulf Bjereld berättade vad han tror att krisen beror på. Klartext berättade också att den misstänkte våldtäkts-mannen i Örebro har erkänt alla de 7 överfall han är misstänkt för.
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Backdoor broadcasting company : Tim Thornton : Clinical Judgement and the Medical Humanities
This section of the Backdoor Broadcasting Company website makes recordings of academic lectures available to researchers and members of the public. Here, a lecture delivered by Tim Thornton of the University of Central Lancashire on 25 November 2009 at The Humanities and Arts Research Centre, Royal Holloway University of London is posted as a podcast. The lecture, "Clinical Judgement and the Medical Humanities" deals with areas of ethics and contemporary philosophy and linguistic studies relat
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GM, Ireland lift spirits
Summary of business headlines: GM shares rise in successful debut; Factory activity improves in November; Jobless benefits stabilize, but extension vote fails; Wall Street jumps 1.5 percent.
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2.57 Nano-to-Macro Transport Processes (MIT)
Parallel treatments of photons, electrons, phonons, and molecules as energy carriers, aiming at fundamental understanding and descriptive tools for energy and heat transport processes from nanoscale continuously to macroscale. Topics include the energy levels, the statistical behavior and internal energy, energy transport in the forms of waves and particles, scattering and heat generation processes, Boltzmann equation and derivation of classical laws, deviation from classical laws at nanoscale a
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Content within individual OCW courses is (c) by the individual authors unless otherwise noted. MIT OpenCourseWare materials are licensed by the Massachusetts Institute of Technology under a Creative C

Die Deutschen in Toulouse

Dans le cadre des interviews allemandes pour la rubrique VO sur Canal U, nous jetons aujourd'hui un regard sur « les Allemands à Toulouse ». Ils sont environ 10.000 à vivre dans l’agglomération toulousaine, la plupart d’entre eux à Pibrac, Blagnac, Colomiers et Tournefeuille.
Lorsqu’on parle de la « présence allemande » à Toulouse, on pense surtout à des entreprises telles que Airbus et EADS. Mais depuis les années 1960 un réseau allemand particulièrement dense et
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Telling the time
This unit helps you to acquire the basic language to find your way around a French town. You will learn how to understand and give directions, ask about accommodation, book a hotel room at the tourist information office and get information about what to see and do in the local area. You will visit some museums in Avignon and buy a film for your camera. This unit also deals with telling the time and making liaisons in speech. By the end of the unit, you will feel more confident understanding and
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Une brochure de détails d'hôtel
This unit helps you to acquire the basic language to find your way around a French town. You will learn how to understand and give directions, ask about accommodation, book a hotel room at the tourist information office and get information about what to see and do in the local area. You will visit some museums in Avignon and buy a film for your camera. This unit also deals with telling the time and making liaisons in speech. By the end of the unit, you will feel more confident understanding and
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