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  2. Equal opportunity - Wikipedia

    en.wikipedia.org/wiki/Equal_opportunity

    Conservative thinker Dinesh D'Souza criticized equality of opportunity on the basis that "it is an ideal that cannot and should not be realized through the actions of the government" and added that "for the state to enforce equal opportunity would be to contravene the true meaning of the Declaration and to subvert the principle of a free ...

  3. Justice as Fairness - Wikipedia

    en.wikipedia.org/wiki/Justice_as_Fairness

    The principle is part of justice that established distributive justice.Rawls awards the fair equality of opportunity principle lexical priority over the difference principle: Society cannot adjust inequality to maximize the proportion of those who are most vulnerable without providing positions and the opportunities that are necessary for the worse-off to achieve them.

  4. A Theory of Justice - Wikipedia

    en.wikipedia.org/wiki/A_Theory_of_Justice

    The first principle is often called the greatest equal liberty principle. Part (a) of the second principle is referred to as the difference principle while part (b) is referred to as the equal opportunity principle. [1] Rawls orders the principles of justice lexically, as follows: 1, 2b, 2a. [4] The greatest equal liberty principle takes ...

  5. Equity theory - Wikipedia

    en.wikipedia.org/wiki/Equity_theory

    Employees expect a fair return for what they contribute to their jobs, a concept referred to as the "equity norm". [citation needed] Employees determine what their equitable return should be after comparing their inputs and outcomes with those of their co-workers. This concept is referred to as "social comparison". [citation needed]

  6. Justice as Fairness: A Restatement - Wikipedia

    en.wikipedia.org/wiki/Justice_as_Fairness:_A...

    (b) Social and economic inequalities are to satisfy two conditions: first, they are to be attached to offices and positions open to all under conditions of fair equality of opportunity; and second, they are to be to the greatest benefit of the least-advantaged members of society (the difference principle).

  7. Philosophy of accounting - Wikipedia

    en.wikipedia.org/wiki/Philosophy_of_Accounting

    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 ...

  8. Distributive justice - Wikipedia

    en.wikipedia.org/wiki/Distributive_justice

    Thus, the Pareto norm suggests that principles of distributive justice should result in allocations in which it is no longer possible to make anyone better off without making anyone else worse off. [19] This illustrates a concern for the equality of welfare, which is an ex post conception of equality as it is concerned with the equality in ...

  9. List of Accounting Principles Board Opinions - Wikipedia

    en.wikipedia.org/wiki/List_of_Accounting...

    Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.