by ACCID · Asociació Catalana de Comptabilitat i Direcció · tapa blanda · ISBN 9788461144242
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This book presents the draft of the New General Accounting Plan published in February 2007. It is an essential technical work for professionals in the accounting and financial sector, providing the guidelines and proposed regulations for the update of accounting management in Spain during that period of legislative transition.
An accident is an unintended and usually undesirable event that is not deliberately caused by humans. Although in ordinary conversations, intentionality is the only factor most people consider, formally, accidents require three factors: it must be unintended, unpreventable, and unexpected. The term accident usually implies the presence of unrecognized or unaddressed risks. Many researchers and professionals in injury prevention discourage the use of the word accident, because the word accident suggests there is no fault, no guilt, no control, and that the situation could not have been anticipated or prevented. Instead, experts emphasize preventable factors that increase risk and worsen outcomes. For example, while a tree falling in a windstorm may not involve human intention, factors such as its condition, placement, or maintenance may contribute to the outcome. Similarly, most road collisions stem from risky behaviour or preventable circumstances rather than being truly accidental; the perception that they are accidents rather than predictable and preventable events was strengthened in the mid-20th century due to automobile industry influence through media.
Tapa blanda
Tapa blanda
