Materiality Principle in Accounting: Definition
Companies handle accrued expenses by making adjusting entries to the general journal. Uses and gratifications theory is often used to attempt to explain such things as motivation on the Internet. Studies have found that, if applied to the use of the Internet by children and their likelihood to disclose personal information, one can find significant correlations with various types of motivation.
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Goals like these, as reported by young people fairly universally, can affect how they disclose to their parents to a large degree. Children’s disclosures with their parents has been studied by many, especially recently, after the discoveries of disclosures’ positive relationships with children’s adjustment levels and psychological and physical health.
Thus, if parents are characterized as good listeners, trustworthy, accepting, relaxed, and sympathetic, as are high openers, then they will likely elicit more disclosure from their children. Adolescents who view their parents like this are also said to see them as less controlling and less likely to react negatively to their disclosures. Parental responsiveness has been said to be the dominant factor of influence on adolescents’ rates of self-disclosure; warmth and affection facilitate more disclosures. Parental psychological control has also been linked to increased self-disclosure of personal issues and peer issues among youth. While this sort of control is not often thought of in a positive light, some hypothesize that these kids are likely just feeling coerced to disclose subtly and without being harmed.
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What is the expense recognition matching principle?
The expense recognition principle states that expenses should be recognized in the same period as the revenues to which they relate. If this were not the case, expenses would likely be recognized as incurred, which might predate or follow the period in which the related amount of revenue is recognized.
People with low self-esteem are more socially anxious and shy which can make it difficult to form close relationships with others. This can harm both their physical and mental health because feeling connected to others is considered a fundamental human motivation. Individuals with low self-esteem have difficulty disclosing to others because they are very focused on not revealing their flaws and fear criticism and disapproval from others. Disclosing less, therefore, protects them from the possibility of rejection or being ignored. This control helps users to take greater risks with their self-disclosures online.
Humanistic theorists want to trigger personal growth in clients and feel that a strong relationship with a therapist is a good facilitator of such, so long as the therapist’s disclosures are genuine. Seeing that weakness and struggle are common among all people, even therapists, is useful to clients in the humanistic therapy setting. In order for existential psychologists to help clients, they try to disclose their own coping methods to serve as sources of inspiration to find one’s own answers to questions of life. For therapists who value feminism, it is important to disclose personal feelings so that their clients have total freedom to choose the correct therapist and to eliminate power fights within the therapeutic setting. Self-disclosure is a method of relationship maintenance, aiming to keep partners satisfied with their relationship.
These sites can facilitate disclosure because they make it easier to access others who can provide social support for someone to disclose personal information. Social support is extremely important in disclosure as it makes the discloser feel validated and cared for. It has also been shown that having this social support and forming close relationships online decreases loneliness overtime. The use of social media for self-disclosure has shown to be very helpful for those with low self-esteem.
Additionally, those who are well-adjusted, meaning they exhibit the qualities discussed above, generally want and enjoy parental involvement and are likely to disclose more. In contrast, keeping secrets from one’s parents has been linked to more physical illness, poor behavior, and depression in all cultural groups. Many theorize that in at least one significant relationship one should feel able to disclose nearly completely in order for a healthy personality to develop. While striving to become more like adults, looking for greater independence, and learning to become more self-reliant, children are also trying to facilitate relationships of equality with their parents.
Children who use the Internet primarily as a source of information are less likely to give out personal information. Some theorize that these children are simply made to be more aware of the dangers of Internet disclosures and are more cautious because of this.
Then, record the accrued expense by debiting your expense account and crediting the relevant payable account. Don’t forget to reverse the entry in your next accounting period so you don’t count the expense twice.
- Reciprocity in children’s self-disclosures is often examined in children’s friendships.
High ratings for Internet abuse and self-disclosure also positively influence online communication with all types of online relationships. The history of therapist disclosure has been a journey based largely on the therapists’ perspectives. Early psychodynamic theorists strongly disagreed with the incorporation of therapist self-disclosure in the client-therapist relationship. Ferenczi notably maintained his belief that self-disclosure was of the utmost importance in children’s therapy for traumas in that a neutral, flat therapist would only cause the child to relive the trauma.
While accrual accounting operates on the same principles in different countries, the exact process taken to record accrued expenses will vary depending on each country’s reporting standards. An accrued expense occurs when an accounting period is coming to a close and there are unpaid expenses and unrecorded liabilities. For example, wages that have been earned but not yet disbursed would represent an accrued expense.
This may show that those who are already lonely are more attracted to the Internet as a means of social networking and not that the Internet increases loneliness. Many social networking sites give access to profiles, pictures and the ability to comment and message others which helps people to feel less lonely. It also aids them in gaining social capital like emotional satisfaction and access to information.
Partners learn a shared communication system, and disclosures are a large part of building that system, which has been found to be very beneficial in highly satisfying relationships. Significant positive relationships have been found between multiple measures of relationship satisfaction and the levels of spouses’ disclosure on the Social Penetration Scale. Further, affection and support are provided to most in the most important ways through marriage. Surveys done by a variety of researchers have found that people list marriage as the ultimate form of intimacy.
Sixth graders are able to understand the norm of reciprocity because they realize that relationships require both partners to cooperate and to mutually exchange secrets. However, other research shows that there are certain personality traits that lead to increased loneliness which then leads to increased use of the Internet. An extrovert is someone who is outgoing, enjoys the company of others, requires stimulation, and is spontaneous, while an introvert prefers his or her own company, is quiet, and prefers quiet, small gatherings.
Reciprocity in children’s self-disclosures is often examined in children’s friendships. It has been shown that children’s understanding of friendship involves sharing secrets with another person. This mutual exchange of sharing secrets could be the norm of reciprocity, in which individuals disclose because it is a social norm. This norm of reciprocity is shown to begin occurring for children in sixth grade.
These children have goals of social acceptance in mind, and it seems to them that acceptance can be easily gained from sharing and communicating with friends and strangers alike. Socializing motives reduce privacy concerns, and children will disclose nearly anything online in order to be seen and responded to socially. It was also discovered that a simple incentive is usually enough to elicit personal information from a child. While there are many benefits to engaging in self-disclosure online there are also some dangers. There is a relationship between Internet abuse, self-disclosure and problematic behavior.
Introverts can often be seen as distant and unfriendly because of this behavior which may explain some of their loneliness. A neurotic person is extremely anxious, emotional and reacts in a disproportional way to many situations. Someone high in neuroticism generally has a negative attitude which may push people away and prevent them from forming close relationships which may lead to their loneliness. Both of these groups (introverts and neurotics) have been shown to have increased Internet use and in particular increased use of social service sites (i.e. chatrooms, newsrooms, etc.).
The stages this occurs in could include moving from messaging online, to telephone conversations and eventually face-to-face communication. Even people known to disclose very little are likely to disclose more to high openers.
What Is the Expense Recognition Principle?
Spouses feel responsible, in that they need to be responsive to their partners’ self-disclosures, more so than they feel obligated to respond to the disclosures of people in their other relationships. Accrued expenses are those you’ve incurred but not yet paid for, and you need to record these on your balance sheet. For example, wages that have been earned but not paid should be recorded as accrued expenses. First, you’ll need to prorate the portion of the total expense that falls into the current accounting period. For example, if the current pay period is split in half, you’d record half of the payroll this period and half next time.
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Much of what children choose to reveal to their parents is based on previous disclosures and their parents’ reactions to them. The self-disclosure of children to their parents is the dominant source of information for parents to gain knowledge about their children and their daily lives. Parental knowledge of their children’s whereabouts and daily lives has been linked to several positive outcomes. The more parents know about their kids, the lower the rate of behavior problems among children, and the higher the children’s well-being. Adolescents who disclose have been found to have lower rates of substance abuse, lower rates of risky sexual behaviors, lower anxiety levels, and lower rates of depression.
These people also begin to incorporate their Internet lives with their non-Internet lives and engage in a presence–control exchange. In this exchange, Internet users start their relationships with relatively high control and gradually trade that for physical closeness as their comfort levels and knowledge of the other person increases. This seems to be the Internet version of social penetration theory, where individuals have a mutual exchange of self-disclosures. As the relationship develops in face-to-face communication the individuals’ disclosures gradually become more revealing and cover a wide range of topics. This equivalent on the Internet includes the partners exchanging control of the conversation for physical closeness.
Some go so far as to use the rate of self-disclosure between parents and children as a dominant measure of the strength of their relationship and its health. In contemporary views, most agree with the inevitability of self-disclosure in therapy.