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Managerial Accounting--Cost Management, 2005.
A case study analysis of a mental health organization faced with budgetary cuts.
675 words (approx. 2.7 pages), 0 sources, $ 26.95
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Abstract
This paper looks at a mental health organization which is destined to face drastically reduced or eliminated discretionary costs.
From the Paper
"Identify which costs you think are likely to be discretionary or committed costs. The list of discretionary costs includes supplies, advertising and promotion, professional meetings/dues, transportation, and consulting. Committed costs consist of all the salaries, accounting/billing, and other activities/costs requisite to engage in the primary business activity. One possibility is to eliminate all discretionary costs. The discretionary costs could easily be eliminated or at the least reduced. However, this option is rarely good for morale and often increases costs in other areas unforeseen in the planning process. Yet, when faced with a required reduction in budget, these are the areas that must go first. In the following budgetary periods, strategies to reduce the fixed/operating costs, such as property/facilities overhead should be examined. "
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Accounting, 2005.
A discussion on managerial accounting and financial accounting.
675 words (approx. 2.7 pages), 0 sources, $ 26.95
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Abstract
This paper discusses the two unique sub-functions within the accounting field: managerial accounting and financial accounting. The specific functions, responsibilities and duties of each function are discussed. Further consideration is given to the ethical implications involved with each accounting division. Enron is mentioned as a prime example of how ethical considerations can not only undermine the financial solvency of a company but, ultimately, can cause its demise.
From the Paper
"The presence of financial accountants and management accountants in most large corporations today is a testament to the complexity of the global economy, the legal and governance rules an entity must operate under, and the sheer amount of information the profession must deal with on a daily basis. Though there are many functions that overlap within these two divisions of the same profession, each classification serves a uniquely strategic function. In general, financial accounting is responsible for the historical financial records and data of a company and is largely responsible for ensuring legal and regulatory compliance. Managerial accounting is responsible for providing interpretive reports of financial accounts which managers and executives use to make operational decisions and devise corporate strategy. "
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Forward Motion, 2005.
A review of Nordstrom's 2003 annual report.
2,250 words (approx. 9.0 pages), 3 sources, $ 89.95
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Abstract
This paper is based on the 2003 annual report for Nordstrom. This paper also performs profitability and minor ratio analysis to determined the risk that this company could pass on to its investors in the event that something negative would occur.
From the Paper
"Most do not envision when they are in a Nordstrom store, shopping on its website or browsing through a catalog that the beginnings of this multi-billion dollar empire, were not only humble ones, but also ones which were poverty stricken to say the least. It all began in 1887 when Swedish born immigrant, John W. Nordstrom migrated to the United States to live and pursue the American dream ("Company History", 2005). Amazingly enough it would only take him 14 years before he would become part owner to what would eventually become the Nordstrom of today. However in 1901 it was called "Wallin & Nordstrom" and was located in Seattle Washington, when it opened its doors to only sell shoes."
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Sarbanes-Oxley Act, 2005.
A review and discussion of the Sarbanes-Oxley Act of 2002.
675 words (approx. 2.7 pages), 2 sources, $ 26.95
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Abstract
This paper discusses the Sarbanes-Oxley Act, the reason for its passage, the meaning of the law, and the possible consequences it may have on investor confidence. The paper notes that it was signed on July 30, 2002 in order to increase public confidence in the nation's capital markets after a number of accounting scandals such as Enron and Global Crossing, and the effectiveness of law being dependant on it's application.
From the Paper
"The Sarbanes-Oxley Act was signed on July 30, 2002 in order to increase public confidence in the nation's capital markets and "imposes new duties and significant penalties for non compliance on public companies and their executives, directors, auditors, attorneys and securities analysts" (Conference of State Bank Supervisors para. 1). What the full implications of this legislation may be known only after various actions by the Securities and Exchange Commission and the newly created Public Company Accounting Oversight Board: "Most of the provisions of this new law only apply to public companies that file a form 10-K with the Securities and Exchange Commission their auditors and securities analysts" (Conference of State Bank Supervisors para. 1). "
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Role of Financial Managers, 2005.
Examines the job of financial managers in post-Sarbanes Oxley America.
900 words (approx. 3.6 pages), 4 sources, $ 35.95
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Abstract
This paper deals with the new role of financial managers since Sarbanes Oxley. Changes have occurred to ensure that investors are assured that the information they are given is trustworthy.
From the Paper
"In the aftermath of corporate scandals, companies have been scrambling to improve their corporate image and increase the reliability and trust-worthiness of their stock. Fortunately, investors do not have to rely on company promises alone and as such the Sarbanes-Oxley Act of 2002 was enacted to enforce truthful and accurate accounting practices for all companies (Duffy, 2004, p. 43). Due to these changes, investing has also been affected. The fund managers and CPAs have been held more accountable, if not by law, but by their clientele. Their clients expect them to go an additional step and secure that they are investing in companies that do not participate in fraudulent activities. Therefore ethics are now playing a role in the financial manager's job, more so than ever before. Many feel that this is a positive change especially for those whose still fear the worst."
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Ethics, 2005.
Examines issues of ethics in accounting and business.
2,250 words (approx. 9.0 pages), 0 sources, $ 89.95
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Abstract
This paper answers ten questions on ethics in accounting and business It considers some of the duties owed to clients, some of the ways ethics can be breached, some of the rules that pertain, and many of the company policies governing behavior, such as policies on fraternization or on the monitoring of employees, as well as ethical issues raised by these policies.
From the Paper
"Accountants face a number of ethical issues in the course of their work. The basics of accounting ethics are governed by the Certified Public Accountants are governed by the AICPA code of professional conduct and then by requirements imposed by the Securities and Exchange Commission and State Boards of Accountancy. Independence is necessary, meaning that the accountant must be separate from the companies he or she does the books for so that he or she has no financial involvement with these companies and will not be influenced as to how to report based on possible financial benefits."
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Enron and Accounting, 2005.
An overview of the Enron case from an accounting perspective.
1,125 words (approx. 4.5 pages), 3 sources, $ 44.95
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Abstract
This paper discusses the Enron case and what it says about how certain accounting standards were violated. The paper notes how the case involved unethical accounting practices which inflated earnings and spent other people's money, because while the accounting profession is governed by a set of rules to assure ethical conduct, many of these rules were ignored or broken outright by Enron and its accountants.
From the Paper
"The Enron scandal involved a company that inflated its earnings and so fooled investors, but the scandal also saw executives making a profit while the pensions of employees were dissipated until they were worthless. Examples of unethical behavior in this scandal are many. The issue was made all the more important because of other, similar lapses around the same time as several large companies went bankrupt and left investors stranded. At the heart of these scandals stood unethical accounting practices which inflated earnings and spent other people's money. The accounting profession is governed by a set of rules to assure ethical conduct. Many of these rules were ignored or broken outright by Enron and its accountants. The Enron scandal broke in 2001 when the company made a routine announcement about of $0.43 recurring third-quarter earnings per share."
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Accounting Firm, 2005.
This paper discusses the venture of opening an accounting company for the nonprofit sector.
2,250 words (approx. 9.0 pages), 7 sources, $ 89.95
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Abstract
The paper describes a plan to create a small accounting company with fewer then ten employees, concentrating on tax matters and directing the business specifically to the nonprofit sector. The paper points out that it has many of the same tax issues as private companies of the same general size. The paper notes ethical concerns, training issues and other information about the proposal.
From the Paper
"The plan is to create a small accounting company with fewer then ten employees, concentrating on tax matters and directing the business specifically to the nonprofit sector, which has many of the same tax issues as private companies of the same general size. Many tax accounting firms address the needs of the small business, while there are fewer specializing in the concerns and issues facing the small nonprofit. There is thus a need for such a firm and an opening for a good company able to handle the particular interests of the non-profit organization and finds ways to save it money. One of the primary reasons for accounting is to keep track of income and expenditures, which is true for nonprofit as well as profit-making entities."
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Accounting Practices, 2005.
This paper discusses financial and managerial accounting standards.
1,125 words (approx. 4.5 pages), 3 sources, $ 44.95
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Abstract
This paper deals with managerial accounting and financial standards. The paper explains how the information being formulated is for a specific audience. The information that managerial accountants prepare is directly fed to managers within given departments who are dependent upon this information to aid them in their decision-making process.
From the Paper
"In the days of Sarbanes-Oxley, never has it been so imperative that accounting and reporting standards be completely above-board. No company wants the dark shadow of an Enron or Worldcom scandal. Therefore all accounting practices must be reviewed, audited and reported. As a result of scandalous situations, there is often fallout that other companies must follow and suffer through as a result. In this case it is the Sarbanes-Oxley Act, which forced the Security and Exchange Commission (SEC) to do everything it could to prevent erroneously financial reporting from continuing in publicly traded companies. The SEC with the help of the Financial Accounting Standards Board (FASB), aided in the implementation of new standards which many companies disliked, to say the least, but understood why they were necessary (Smith, 2005, p. 1)."
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Accounting Principles and Ethics, 2005.
This paper discusses the importance of Generally Accepted Accounting Principles (GAAP) and accounting ethics in the context of modern organizations.
675 words (approx. 2.7 pages), 2 sources, $ 26.95
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Abstract
The paper identifies and evaluates the key components of ethical accounting practices in the modern world, where there is a strong tendency to succumb to external influences in favor of personal gain. The paper explains that it is no longer that GAAP is the supreme code for accounting practices, rather there must be strong moral and ethical foundations that should be created at the academic level.
From the Paper
"In today's society, the accounting profession has experienced numerous challenges in an attempt to act in ethical ways with regards to accounting principles and business records. Generally Accepted Accounting Principles (GAAP) serve as a key reminder that businesses must act responsibly in their accounting activities at all stages, regardless of the potential that exists for personal gain and success. The following discussion will evaluate the importance of GAAP and accounting ethics in the context of modern organizations, where the temptation to act in a selfish manner is greater than ever. GAAP were designed to encourage a truthful representation of financial statements, based upon all business transactions conducted within specific periods (Shafer, Ketchand, & Morris, 2004)."
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Chinese Banking after 1978, 2005.
This paper discusses banking in the People's Republic of China after 1978.
2,250 words (approx. 9.0 pages), 3 sources, $ 89.95
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Abstract
This paper describes post-1978 reform to the Chinese banking system towards specialized banks for development purposes. The writer notes that it has taken time to adjust to the new liberalized environment and demands of capitalism. Further, the writer points out the corruption due to the new access to money and looks at old socialist hiring structures and procedures. The writer also discusses competition from newly admitted foreign banks and notes the mentality that does not see change as an ongoing process.
From the Paper
"Economists examining socialist systems often seem to fail to look closely at the banking system that is in place, as a fundamental institution of all economies. In the People's Republic of China (PRC), this sector is most interesting due to changes since the shift to Deng's 1978 Reform agenda. Clearly, the PRC would require new institutions that were able to support capitalist activities that would be both domestic, and in the end, involve different foreign interests, too. "
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E-Money, 2005.
This paper discusses the matter of E-money, looking at the article titled "The Global Economy: Financial, Monetary, Trade and Knowledge Asymmetries" by Bernd Kempa.
1,125 words (approx. 4.5 pages), 5 sources, $ 44.95
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Abstract
This paper discusses Bernd Kempa's article titled "The Global Economy: Financial, Monetary, Trade and Knowledge Asymmetries". The writer studies questions over what regulation should apply to e-money systems, particularly of small-scale transaction services). Various e-money application systems are examined in this article, including both card-based and network-based systems, Mondex and Geldkarte.
From the Paper
"The purpose of this paper is to discuss and analyze Bern Kempa's essay on "The Global Economy: financial, Monetary, Trade and Knowledge Asymmetries". Kempa's thesis is based on the assumption that the emergence of electronic money will impact destabilize money markets and weaken monetary policies. He suggests that e-money poses as a potential threat to central bank money and to the existence of money itself. Kempa discusses how e-money first came about, as a result from advancement in cryptography and smart card technology."
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OFA and Risk Management, 2005.
This paper examines the Ontario Financing Authority (OFA) financial risk management strategies.
3,825 words (approx. 15.3 pages), 15 sources, $ 151.95
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Abstract
This paper discusses the Ontario Financing Authority's (OFA) financial risk management program. Various risks are discussed and analyzed including liquidity risks, foreign currency exchange rate risks, debt maturity rate risks, and interest rate risks. The writer points out that in order to mitigate the financial risks inherent in a large and diversified debt portfolio, it is important for the province to maintain prudent risk management policies and practices.
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FDI and Economic Growth, 2005.
This paper discusses Foreign Direct Investment (FDI) as it relates to economic growth.
1,125 words (approx. 4.5 pages), 0 sources, $ 44.95
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Abstract
"The following discussion serves as a presentation that describes the importance of Foreign Direct Investment in today's society. The writer notes that it is anticipated that FDI is a key promoter of economic growth. However, upon examination of a complex regression analysis, the writer points out that it is expected that FDI does not provide considerable support for the advancement of a given economy.
From the Paper
"There are a number of critical issues related to Foreign Direct Investment (FDI) in today's economic world, and they provide many interesting perspectives regarding the influence of this strategy in the facilitation of economic growth and development. It is important to utilize a model that is primarily concerned with the utilization of FDI in less developed nations, where there is a greater desire for advancement and potential in a variety of economic settings. In order to identify the challenges of FDI, it is necessary to identify a number of statistical models for use, including the Augmented Dicky-Fuller test and the General Method of Moments model, which offer important indicators regarding the data related to FDI within the context of economic circumstances within different countries."
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Bank of Montreal, 2005.
This paper offers a financial study and analyzes the Bank of Montreal.
900 words (approx. 3.6 pages), 3 sources, $ 35.95
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Abstract
In this paper the business lines in Bank of Montreal show an increasingly profitable growth margin in recent times. The writer shows that by realizing the revenues and assets of the bank one can see the new mission to make acquisitions on the international market as well as in commerce in the United States. Further, the writer points out that by pursing new avenues of investment banking the Bank of Montreal is expanding to suit the new global markets. The writer also notes that without this approach the bank would be missing an opportunity to expand exponentially into new market.
From the Paper
"The aim of this financial study will help to understand the goals and objectives that the Bank of Montreal (BMO) possess in the near future. By realizing the investment potential through loan policy, profit margins, and the business division present within this bank, one can discern the growing capacity of generating capital through this banking institution. Also, one can evaluate the mission statement of the Bank of Montreal in regards to progressive monetary and financial goals for the bank's future."
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Retail Brokerage Industry, 2005.
This paper discusses the effects of technological advancement and online e-trading on the retail brokerage industry.
900 words (approx. 3.6 pages), 0 sources, $ 35.95
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Abstract
This paper discusses the retail brokerage industry and how it has changed over the past few decades due to technological advancement and the eruption of online e-trading. This paper examines and compares the traditional brokerage firm to the discount firm to e-trading. The writer discusses how traditional investment firms will compete. Porter's Five Forces model is used in this article to critically assess the investment industry.
From the Paper
"With increased globalization, companies need to conduct continuous analysis in order to develop strategies to address the contemporary condition of competitive markets. Industry analysis is necessary to determine the forces of competition. The retail brokerage industry has experienced a number of changes in recent times, particularly due to the shift in consumer behavior from using traditional full service brokerages to discount firms to online investing through e-trading. For this industry, analysis will be conducted in an effort to determine who has the power, the customers or the suppliers? Competitive forces provide buyers or suppliers with an advantage in terms of who holds the bargaining power."
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Growth and Reconciliation Act, 2005.
This paper discusses the impacts of the Growth and Reconciliation Act of 2001 and looks at the related tax reductions.
1,350 words (approx. 5.4 pages), 6 sources, $ 53.95
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Abstract
This paper discusses the 2001 Growth and Reconciliation Act. The writer looks at tax cuts meant to jump-start the economy and considers how well this has worked. The writer also discusses whether the policy has been effective, noting some of the consequences in terms of the growing deficit as well as the state of the economy. Further, the writer considers what the long-term implications might be according to different analysts.
From the Paper
"The Tax Relief Reconciliation Act of 2001 (The Act) was signed into law by President George W. Bush on May 28, 2003, standing as the biggest tax reduction since 1981. The Act has had a sweeping impact on the economy, though whether for good or ill depends on who is speaking. What the long-term implications might be also depends on who is making the assessment, with Bush and most Republican legislators seeing this as a boost to the economy and as the best way to assure a good economic future, while most Democratic legislators seeing the Act as a giveaway to the wealthy that endangers the smooth running of government and that pokes huge holes in the safety net for the poor."
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The Fair Debt Collection Practice Act, 2005.
This paper serves as an analysis of the effects of the Fair Debt Collection Practice Act.
2,250 words (approx. 9.0 pages), 5 sources, $ 89.95
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Abstract
This ten page graduate paper examines the Fair Debt Collection Practice Act (FDCPA). The author notes that in examining the history of the FDCPA, it is evident that its impact on the consumer finance industry in the United States has been demonstrated in a variety of important ways. The writer points out that this act was written and passed into law in order to eliminate unfair practices and to ensure that debt collectors who refrain from using abusive, deceptive or unfair debt collection practices are not competitively disadvantaged.
From the Paper
"In examining the history of the Fair Debt Collection Practice Act, it is evident that its impact on the consumer finance industry in the United States has been demonstrated in a variety of important ways. This act was written and passed into law in order to eliminate unfair practices and to ensure that debt collectors who refrain from using abusive, deceptive or unfair debt collection practices are not competitively disadvantaged. In justifying their passage of the FDCPA, Congress cited the "abundant evidence of the use of abusive, deceptive, and unfair debt collection practices by many debt collectors. Abusive debt collection practices contribute to the number of personal bankruptcies, to marital instability, to the loss of jobs, and to invasions of individual privacy."
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