existem dois modelos que se enfrentam na conceptualização da cidadania. No primeiro, o papel do cidadão é visto de forma individual e instrumental, os indivíduos são pessoas privadas, externas ao Estado. No segundo, prevalece uma concepção comunitarista, que define a participação no governo como essência da liberdade, como componente essencial da cidadania. Esses dois modelos podem ser respectivamente nomeados como

The following legal claims exist for m. finger co. identify the accounting treatment for each claim as either (a) a liability that is recorded or (b) an item described in notes to its financial statements. 1. m. finger (defendant) estimates that a pending lawsuit could result in damages of $1,250,000; it is reasonably possible that the plaintiff will win the case. an item described in notes to its financial statements. a liability that is recorded. 2. m. finger faces a probable loss on a pending lawsuit; the amount is not reasonably estimable. a liability that is recorded. an item described in notes to its financial statements. 3. m. finger estimates damages in a case at $3,500,000 with a high probability of losing the case. an item described in notes to its financial statements. a liability that is recorded. the amount that m. finger co. should record in its accounting records related to these suits is: