少妇AV一区二区三区无|久久AV电影一区三|日本一级片黄色毛片|亚洲久久成人av在线久操|黄色视频在线免费看呀一区二区|综合精品视频精品久久久浪朝|亚洲午夜成人资源|欧美黄色一级片黑寡妇|内射无毛少妇特写|无码农村夜晚偷拍啪啪

2013年ACCA考試試題及答案

時間:2015-03-13 11:20:00   來源:無憂考網(wǎng)     [字體: ]
P1 Answers:
  QUESTION 1
  (a) (i) Kohlberg theory
  Kohlberg's theory relates to cognitive moral development(CMD)-that is theories that attempt to explain cognitive processes and decisions taken by individuals. Kohlberg's theory of CMD attempts to show the reasoning processes used by individuals, and how those processes change as the individual matured from a "child" to be an "adult".
  CMD therefore relates to the different levels of reasoning that an individual can apply to ethical issues and problems.
  Kohlbert identified threee levels of moral development, with two sub-stages within each level-giving six stages in total.
  Level one:
  The individual is focused on self-interest, external rewards and punishment. Decisions are likely to be unethical because the person makes decisions entirely in accordance with expected rewards and punishment protecting their own interests.
  The two sub-levels are:
  1.1 Right and wrong are defined according to expected rewards and/or punishment from figures of authority.
  1.2 Right is defined according to whether there is fairness in exchanges-individuals are concerned therefore with their own immediate interests.
  Level two:
  The individual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues initially but is broadened to society in general in the second sub-stage of this level. In other words the person is starting to think about their actions and society as a whole rater than focusing on just their immediate peers.
  Level two:
  The individual tends to do what is expected of them by others. "Others" in this situation relates to work colleagues initially but is broadened to society in general in the second sub-stage of this level. In other words the person is starting to think about their actions and society as a whole rater than focusing on just their immediate peers.
  The two sub-l