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While the theory is unique it builds upon and extends previous theories about human cognition, faculties of mind and multiple forms of intelligence. At the same time, this uniqueness has engendered much criticism from other theorists while its broad implications have made it of special interest to classroom teachers in a way that few other ...
Gardner's theory of multiple intelligences can be seen as both a departure from and a continuation of the 20th century's work on the subject of human intelligence. Other prominent psychologists whose contributions variously developed or expanded the field of study include Charles Spearman, Louis Thurstone, Edward Thorndike, and Robert Sternberg.
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
The aim of the Accounting History journal identifies how the accounting field communicates in today's context. The journal offer's articles with competing points-of-view about the past history of accounting. [6] Recognize the factors that are time-sensitive and can impact the effect the accounting [clarification needed]
The Italian Luca Pacioli, recognized as The Father of accounting and bookkeeping was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy. [ 7 ] [ 8 ] The modern profession of the chartered accountant originated in Scotland in the nineteenth century.
[94] [95] Because AI is a major factor in singularity risk, a number of organizations pursue a technical theory of aligning AI goal-systems with human values, including the Future of Humanity Institute, the Machine Intelligence Research Institute, [92] the Center for Human-Compatible Artificial Intelligence, and the Future of Life Institute.
The philosophy of accounting is the conceptual framework for the professional preparation and auditing of financial statements and accounts.The issues which arise include the difficulty of establishing a true and fair value of an enterprise and its assets; the moral basis of disclosure and discretion; the standards and laws required to satisfy the political needs of investors, employees and ...
Ralph Nelson Elliott (28 July 1871 – 15 January 1948) was an American accountant and author whose study of stock market data led him to develop the Wave Principle, a description of the cyclical nature of trader psychology and a form of technical analysis.