One of the theories used to explain why firms engage in M&A is the synergy theory. Synergy theory or hypothesis asserts that the sum value of both individual firms before an M&A is lower than that of the combined firm (Seth, 1990). This increase in value is due to the effect of the synergy potentials which could only be realized by combining operational and financial resources of both firms. These synergies present the extra value created by merger. Thus, creating value for shareholders that at least
The definition of accounting theory according to Coetsee (2010) is described in two different ways. The first philosophy concludes that accounting theory is a set of general principles that guide the evolution of accounting practice. The other philosophy describes accounting theory as activity of explaining and predicting accounting practice. What the viewer can see from the statement of the first philosophy is that the accounting theory exists before accounting practices meanwhile the latter states
we grow in the field of psychology the quality and style of our writing and thinking will change to a more theoretical approach. At the masters level we are known as practitioner-scholars. Our primary focus will be to elaborate on theory and application of those theories. It is at his level we must become aware of ourselves and writing skills. APA will be conducive for report writing. Writing produced by practitioner-scholars will entail the following guidelines. "*Acquire information: Identify
Labeling theory focuses on the formal and informal application of stigmatization of deviant labels or social “tags” by society on some of its members. The process of labeling involves an engagement of “Social groups [that] create deviance by making the rules whose infraction constitutes deviance, and by applying those rules to particular people and labeling them as outsiders. From this point of view deviance is not a quality of the act the person commits, but rather a consequence of the application
even why something is. In the case of criminology the main question being asked is “why does crime occur?”, but some theories also attempt to answer another equally interesting question “if being a criminal is the easy choice, why are so many people law abiding?” in order to understand criminal behavior. In order for a hypothesis to be moved forward into the category of a theory it must first be tested, and those tests must be able to be reconfirmed. In the case of criminology most of this testing
opportunity to bridge the gap between leadership theories and practice. This paper provides an analysis of a case study on Lt Gen Tunner titled “When you get a job to do, do it” by Major Davis S. Hanson. Leading off will be a discussion of the elements of leadership theory by Lt Gen Tunner in his career. In this case the focus will be on Scientific Management Theory. The second objective will be to explain the use of Social Systems Theories and Systems Design as Gen Tunner led his teams.
However, perception is imposed upon scientific thinkers by their “paradigm” and theoretical commitments. Developmental ideas are consequently the result of theory and technology ladenness of observations. Theories and technology have a corporate communication, where technological development can generate new organizational theories and previous theories can inspire new technologies or practices. This is evident in the medical writings of the Hippocratics, Methodists, Erasistratus, and Aristotle. Although
Philosophy Ego Theory and Bundle Theory Derek Parfit's views on personal identity and the Ego and Bundle Theory are all summarized in his article “Divided Minds and the Nature of Persons”. In his article, Parfit explains the distinction between Ego theory and Bundle theory and provides several arguments against Ego Theory. Although it proves to be very difficult to believe the Bundle Theory, Parfit’s critique is convincing and well thought out. In order to defend the Bundle Theory of personal identity
Critical Accounting Theory According to Oluwadare and Samy (2015) from the Canadian Social Science, Critical Accounting Theory is about understanding accounting in the context of its broad socio-politics, evaluating the accounting policies and practices that exist, and offering means of working towards more enabling accountings. It generally puts a focus on accounting’s role to keep those in control of particular resources in their positions while those without any capital to have their voices undermined
Research, theory, society. These three words share a connection, or better yet, are steps that occur in order. A scientist researches, reaches a theory or answer, then reveals it to other scientists and society, for them to either disapprove or agree with. With this being said, often times, there are crazy ideas or theories that transform from being called nonsense to believable and scientifically proven facts. A quite apparent example is Charles Darwin’s theory of human evolution. A recap of how
Discussion Question: What theory (or theories) do you think explain(s) most crime in our society and would be a good basis for law? Make sure you thoroughly explain how the theory applies to crime and our laws. Include examples. The main theories that explain most of our crime in our society are theories of social structure and conflict theory. Social Structure Theories Theories involving social structures, such as Chicago School of theory (demographic or environmental explanations of crime) and
Differential association is a theory that was created by Edwin Sutherland. His theory was developed between the years 1934-1947. It is actually considered, according to Donald R. Cressey in the Criminal Law Commons Journal, as the “best formulation to date of a general theory of criminality” by most sociologists. This theory states that criminals who are not exposed to non-criminal behaviors further develop criminal mindsets and motives. Cressey sums up the theory by stating it as “… criminality
Sunzi Art Of War Theory The theories that can be applied for business purpose is Line 3.38 when ignorant of the affairs of the enemy to participate and interfere with the army’s administration and Line 3.39 This causes the officers and men to be confused and perplexed. The theories explain that the company must be lead by an effective board of director because the right person for each position in the company will help the company to make a wise decision which will guide the company achieves goals
The Secularization Debates Early theories of secularization had originated in order to make note of the transfer of religious properties to the state. In this way, secularization was initially conceived as a means of labelling the transfer of things from the religious sphere of the European monastery to the non-monastic saeculum, or, secular sphere. This theory was subsumed into theories of modernization in order to argue that as the social differentiation of societies on the path to modernization
Synesthesia is a mysterious occurrence that varies amongst each individual who experiences synesthesia symptoms. In order to have a full comprehension of what synesthesia is, one must be aware that there are many different forms, stages, and theories that help explain synesthesia. According to Simner (2010), over 150 different manifestations of synesthesia have been discovered (e.g. Certain types of sound may trigger colors, or types of sound may trigger tastes). (p. 558). Although, there are many
1. Cell Theory is an explanation that says everything is made of cells. It continues on to say that those cells came from preexisting cells. Cell Theory is a theory because it is a frame-worked explanation of an observation made by many biologists like Anar Van Leeuwenhoek. Van Leeuwenoek studied plant stems, pond water, and gathered a conclusion that generally, all of those things are made of cells. Other biologists like Louis Pasteur added onto this idea that all organisms are composed of cells
Brief Description of Video with Adlerian Theory Adlerian Theory highlights the importance of focusing on the individual and the concept of social interest in relation to an individual’s desire to have a sense belonging within society. Emphasized within the theory is the idea that behavior is goal-oriented and individuals have the capacity for growth (Dufrene, Henderson, and Eckart, 2016). In the video presented on Adlerian Theory (Psychotherapy.net, 1997), Diane Kjos, Ph.D. and Jon Carlson PsyD
A theory is a statement that rationalizes the relationship between variables, within a set of assumptions. It is a proposed justification for the complexities of the world around us. So a notion that provides an answer to the question ‘why’ is a theory. It could be connections between different phenomena, why something occurs or does not occur, with a set of logical arguments. There are generally two main kinds of theories. Grand theory and Empirical theory. A grand theory is one that is unbounded
Question 1 A) Developmental theories are needed in scholarly researches. They can help researchers demonstrate and describe developmental changes by directing researchers with plans to further their researches and by organizing these planes (Miller, 2011, p.25). Theories pave the way for researchers and provide them with a view in the nature of development (Miller, 2011, p.3). The view not only impact theory construction, it also define what research problem is significant and what data and methods
that is based on underlying symmetries and devoid of free, dimensionless parameters. Superstring theories are one class of theory that endeavours to provide such a description. My graduate research has included projects in both theoretical developments using type IIB supergravity (SUGRA), as well as its application via the AdS/CFT correspondence. A string theory description of a standard model-type theory is only made possible by the intro- duction of D-branes as sources of background flux in compact