A study of the basic accounting concepts and procedures underlying the organization and reporting of financial information. Topics include the accounting cycle, the preparation of financial statements, the measurement and reporting of business income, and the valuation and presentation of assets and current liabilities. Emphasis is placed on the relevance of the business and economic information generated by the accounting process and how it is used in personal and business decision making.
General aspects[ edit ] Often, sexual orientation and sexual orientation identity are not distinguished, which can impact accurately assessing sexual identity and whether or not sexual orientation is able to change; sexual orientation identity can change throughout an individual's life, and may or may not align with biological sex, sexual behavior or actual sexual orientation.
Innate bisexuality Innate bisexuality is an idea introduced by Sigmund Freud. According to this theory, all humans are born bisexual in a very broad sense of the term, that of incorporating general aspects of both sexes. In Freud's view, this was true anatomically and therefore also psychologically, with sexual attraction to both sexes being one part of this psychological bisexuality.
Freud believed that in the course of sexual development the masculine side would normally become dominant in men and the feminine side in women, but that as adults everyone still has desires derived from both the masculine and the feminine sides of their natures.
Freud did not claim that everyone is bisexual in the sense of feeling the same level of sexual attraction to both genders. To date, a lot of research has been conducted to determine the influence of genetics, hormonal action, development dynamics, social and cultural influences—which has led many to think that biology and environment factors play a complex role in forming it.
It was once thought that homosexuality was the result of faulty psychological development, resulting from childhood experiences and troubled relationships, including childhood sexual abuse. It has been found that this was based on prejudice and misinformation.
Biology and sexual orientation Research has identified several biological factors which may be related to the development of sexual orientation, including genesprenatal hormonesand brain structure.
No single controlling cause has been identified, and research is continuing in this area. Current scientific investigation usually seeks to find biological explanations for the adoption of a particular sexual orientation. A twin study from appears to exclude genes as a major factor,  while a twin study from found that homosexuality was explained by both genes and environmental factors.
The authors concluded that "our findings, taken in context with previous work, suggest that genetic variation in each of these regions contributes to development of the important psychological trait of male sexual orientation.
Prenatal hormones and sexual orientation The hormonal theory of sexuality holds that just as exposure to certain hormones plays a role in fetal sex differentiationhormonal exposure also influences the sexual orientation that emerges later in the adult.
Fetal hormones may be seen as either the primary influence upon adult sexual orientation or as a co-factor interacting with genes or environmental and social conditions.
The default developmental pathway for a human fetus being female, the Y chromosome is what induces the changes necessary to shift to the male developmental pathway. This differentiation process is driven by androgen hormones, mainly testosterone and dihydrotestosterone DHT.
The newly formed testicles in the fetus are responsible for the secretion of androgens, that will cooperate in driving the sexual differentiation of the developing fetus, including its brain.
This results in sexual differences between males and females. Fraternal birth order and sexual orientation Recent studies found an increased chance of homosexuality in men whose mothers previously carried to term many male children. This effect is nullified if the man is left-handed.
However, research suggests that this may be of immunological origin, caused by a maternal immune reaction against a substance crucial to male fetal development during pregnancy, which becomes increasingly likely after every male gestation. As a result of this immune effect, alterations in later-born males' prenatal development have been thought to occur.
This process, known as the maternal immunization hypothesis MIHwould begin when cells from a male fetus enter the mother's circulation during pregnancy or while giving birth. These Y-linked proteins would not be recognized in the mother's immune system because she is female, causing her to develop antibodies which would travel through the placental barrier into the fetal compartment.
From here, the anti-male bodies would then cross the blood—brain barrier of the developing fetal brain, altering sex-dimorphic brain structures relative to sexual orientation, causing the exposed son to be more attracted to men over women.
Environment and sexual orientation There is no substantive evidence to support the suggestion that early childhood experiences, parenting, sexual abuse, or other adverse life events influence sexual orientation.
However, studies do find that aspects of sexuality expression have an experiential basis and that parental attitudes towards a particular sexual orientation may affect how children of the parents experiment with behaviors related to a certain sexual orientation.Under a human rights-based approach, the plans, policies and processes of development are anchored in a system of rights and corresponding obligations established by international law.
This helps to promote the sustainability of development work, empowering people themselves—especially the most marginalized—to participate in policy.
Wake Forest Law offers a variety of courses in many areas of legal theory and practice. Below you will find a complete course listing. You can also find lists of courses that satisfy the Experiential Learning Requirement, Legal Analysis, Writing, and Research III Requirement, and Legal Analysis, Writing, and Research IV Requirement..
sort by course number. United Kingdom labour law regulates the relations between workers, employers and trade unions. People at work in the UK benefit from a minimum charter of employment rights, which are found in various Acts, Regulations, common law and caninariojana.com includes the right to a minimum wage of £ for over year-olds under the National Minimum Wage Act Agricultural Education.
AGRI Interdisciplinary Agricultural Science and Technology. This course is designed to develop competencies of agricultural science teachers to teach essential elements in agricultural business, agricultural mechanization, animal science, and horticulture and crop science.
Law, Democracy & Development is a journal of the Faculty of Law at the University of the Western Cape (UWC) in South Africa. The site offers open access to a wealth of peer-reviewed legal scholarship. Publisher of academic books and electronic media publishing for general interest and in a wide variety of fields.