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Enron, 2006.
A discussion of the Enron scandal.
1,306 words (approx. 5.2 pages), 7 sources, APA, $ 44.95
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Abstract
This paper begins with a general discussion on Enron and continues to provide the details of the scandal surrounding the company. It explains the organizational structure of the scandal and it also names names of those involved. In the conclusion, it explains that the Enron scandal is a classic example of accounting fraud and discusses the disastrous economic, political and social consequences of such financial manipulation .
Table of Contents:
Introduction
The Enron Scandal
Character Personae
Conclusion
Bibliography
From the Paper
"The financial manipulation and deception started from the top management and involved partner firms and auditors. Enron created and partnered with companies such as RADR, Chewco, and Southampton in order to divert money and hide debts. RADR sold windmills to Enron, and sold these windmills back to RADR for a profit that was pocketed by Enron officials. Chewco was formed by Enron's top executives in order to buy shares from California Public Employees' Retirement System (CalPERS). The partnership was then used to transfer Enron's debts to Chewco's. Lastly, Southampton was used by several executives to divert around $19 million to their own pockets."
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The History of Management Accounting, 2006.
A study providing a review of the relevant literature to identify changes in methods of product costing, investment analysis and organizational performance evaluation.
3,967 words (approx. 15.9 pages), 14 sources, MLA, $ 107.95
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Abstract
The paper is based on work by Robert N. Anthony that identified several significant changes in management accounting in recent years, providing an overview of management accounting and how it is used today. The paper discusses the need to go beyond cost accounting to integrate organization theory, behavioral sciences and information theory in a multidisciplinary approach to facilitate managerial decision-making.
From the Paper
"Clearly, managers today need timely information upon which to base informed decisions, and management accounting represents a solid framework in which this information can be gathered, analyzed, interpreted and communicated to those who are in a position to need to know. Not surprisingly, then, management accounting has become a hot topic in recent years, due in large part by the demands from governmental regulatory agencies such as the Securities and Exchange Commission and Internal Revenue Service, that require specific financial measures to be reported."
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California's Accounting Code of Ethics, 2006.
The paper discusses the accounting code of ethics in California.
912 words (approx. 3.6 pages), 4 sources, MLA, $ 32.95
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Abstract
The paper summarises California's accounting code of ethics which has been formulated for accounting professionals to ensure the practice of the profession with integrity and objectivity, honesty, and according to the best accounting practices. The code allows accounting professionals
to be ethical with their clients as well as the accounting system. The paper further explains the requirements of the California Board of Accountancy. The paper discusses accountant-client privilege as well as accountant work product, i.e. the work an accountant performs for a client is the accountant's work product. The paper concludes with the code violations liable to criminal and/or civil action.
From the Paper
"Ethics has always been an important part of business transactions. Freedoms of information, stricter government regulations and electronic media have made ethics even more essential to business practices. California's code of business ethics expects the accountants and accounting related professionals to be ethical with their clients as well as the accounting system.
"In order to perform their work independently and deal with client-accountant relationship Californian system protects accountant-client privilege similar to that of a lawyer-client relationship with a few exceptions.
The accountants have to carryout their work in a professional manner. Code violations such as fraud, misrepresentation, and negligence could make the client liable to civil or criminal liabilities."
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The Financial Accounting Standard Board, 2006.
A discussion of the history and purpose of the Financial Accounting Standard Board.
1,416 words (approx. 5.7 pages), 5 sources, MLA, $ 47.95
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Abstract
This paper gives a background of the purpose and history of the Financial Accounting Standard Board, or the FASB. The FASB was founded with the primary goal of devising the Generally Accepted Accounting Principles in United States. The paper also defines the roles of the various organizations that fall under the umbrella of the FASB, such as the SEC and the PCAOB. The paper focuses additionally of the role of ethics in accounting, especially in relation to the Standards creating by the FASB.
Explain the FASB, SEC and PCAOB
Discuss the Relationship among the FASB, SEC, and PCAOB
Explain Basic Accounting Theories, Assumptions, and Principles
Evaluate the Role of Ethics in Accounting
From the Paper
"To cater to the basic objectives the financial statement is required to be relevant, to be reliable, being comparable as well as being consistent. So as to accomplish its basic objectives the GAAP is required to base on four hypotheses such as Economic Entity Assumption-that assumes the isolation of business from its owners or other businesses; Going Concern Assumption-that assumes the long term operation of business; Monetary Unit Assumption that assumes a stable currency as the unit of record; Periodicity Assumption that assumes the periodical record-ability of the business operations enabling comparison between present and past performances. "
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Financial Trends, 2006.
A discussion on financial trends and business plans.
1,067 words (approx. 4.3 pages), 4 sources, MLA, $ 37.95
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Abstract
This paper begins with a discussion on three major financial trends. It continues to offer graphical representation of key financial ratios and uses these statistics to develop financial recommendations for a company. In conclusion, the author reviews literature that appraises the dangers of basing business decisions solely on financial statements.
From the Paper
"Since then, trends have seemingly begun more gently. DeSimone (2002) noted in 2002 that it was likely the changes to financial landscapes would be gradual, with nothing significant until at least 2010. Within that 'almost trend' environment, one area of finance was expected to see greater growth than others: sales of insurance products to the Hispanic market. A national underwriters' group speculated that the Hispanic population would make up 14% of the U.S. population by 2010, and would account for significant growth in insurance product sales."
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Financial Analysis of Estee Lauder Company, 2006.
This paper contains a fiscal study of the Estee Lauder Company.
1,370 words (approx. 5.5 pages), 1 source, MLA, $ 45.95
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Abstract
Financial ratios are important in determining the relationships between different values in the most important financial accounts used by a company. In many ways, they constitute the easiest way to evaluate a company from a financial and profitability point of view. Each financial ratio targets a particular area of expertise. This report deals with liquidity ratios, profitability ratios, asset efficiency ratios, solvency ratios and market tests in order to build an image of where the Estee Lauder Company is currently standing.
From the Paper
"In the case of Estee Lauder, current ratio followed an ascending trend during the period from 2000 to 2002, only to fall back in 2004 to similar values as in 2000. The current ratio is thus oscillating around value segments of 1.7-2.0, with a mean of 1.8. These values show a consolidated short-term financial solvability for the company. During a five year period, oscillations have been minor in a value set around 1.8, pointing out towards the fact that Estee Lauder is not likely to have difficulties in honouring short-term debts."
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Power in Human Service Organizations, 2006.
This paper examines the role of human service organizations in the non-profit sector by focusing mainly on the healthcare community.
1,493 words (approx. 6.0 pages), 10 sources, MLA, $ 49.95
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Abstract
This well-researched paper explores human service organizations as primary fundraisers for non-profit groups such as hospitals and community centers. This paper details the various aspects of human service organizations which are an essential component in any community. This paper discusses how the monies are raised and then distributed within the actual organization. This paper discusses the numerous tax benefits available to non-profit groups which in turn are used to pay for services as well as staffing. The writer of this paper also touches on the bureaucratic and financial corruption that can and often does exist in these establishments due to the large amounts of monies that are raised. This paper delves into the available strategies to protect certain non-profit groups from misusing the finances raised. The writer discusses how implementing both scientific and business management theories can curtail corruption and mishandling of finances.
From the Paper
"Protecting the company against being financially misused is also something that is seen as being very significant, since there are some nonprofit workers that will try to use and abuse the organization that they work with for their own personal gain (Goehner, 1999). There are individuals like this all over the world, and nonprofit organisations must safeguard themselves against it as much as possible. Many think that it cannot happen to them, but it can, and does (Goehner, 1999). There are several steps that can be taken, however, to protect a nonprofit organization, and the below steps come from Goehner."
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CPA as a Career, 2006.
This articles discusses reasons for becoming a Certified Public Accountant, "CPA".
965 words (approx. 3.9 pages), 4 sources, APA, $ 34.95
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Abstract
The writer discusses that, although there are many professions from which to choose, one may still choose to become a Certified Public Accountant due to interests and passions that are in this field. This includes a passion for numbers and an interest in financial matters.
Some may wish to become a CPA due to the knowledge that CPA's are important to society. Hence, they want to take the necessary exams to be able to qualify as a certified public accountant. There are those that wish to become a part of the important professionals who play essential roles in the maintenance of the society's financial matters, such as the preparation of tax returns for individuals and corporations or the preservation of the nation's finances and accountancy activities.
The writer looks at the accounting side of the profession and the importance of the CPA to society.
From the Paper
"Accounting does not only involve numbers, formulas, and computations. Hence, it also involves one's ability to make good judgments and apply such judgments to the accounting professions. For instance, in an accounting task for a company, it is interesting to know several financial information of a company and then develop solutions or perform actions that can help the company solve financial problems or improve financial conditions.
Another factor that makes accounting interesting is the fact that unlike other professions, accountants are always updated on most economic issues. This is because their job not only depends on the tasks that they are supposed to perform, but also on the knowledge about the everyday economy. In relation, this is also because the responsibilities of a CPA is chiefly based on financial and economic aspects of every organization around him as well as the economic standing of the entire nation."
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Budget Evaluation, 2006.
This paper studies the role and the process of budget estimates.
1,300 words (approx. 5.2 pages), 3 sources, APA, $ 43.95
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Abstract
The aims of this paper are to identify the stages of the budgeting process and to evaluate their effectiveness. The article evaluates the level and validity of detailed assumptions used to create budget estimates. It discusses the role of the budget as an analytic tool that can be used to evaluate organizational performance. The writer explains how the budget can be used to find and eliminate inefficiencies in an organization's performance and explains the role of the budget in the business control cycle. The author analyzes internal and external control mechanisms that can be put in place to monitor and evaluate the budget and describes how the budget can be used in the performance accountability and reward process. The writer makes use of the example of a major business initiative in an organization that was approved last year as a result of the budget process, and explains how the budget was used in the approval process.
From the Paper
"There are four stages in most budgeting processes. The first stage is information gathering. At this stage past performance results are collected and assessment is made of the company's strategic plans. Performance results for the previous year are gathered, the company's current objectives are defined and the market in which the company operates is evaluated. Some companies also include customer feedback in their information gathering tasks. Planning is the second stage, with determinations made about how detailed the budget will be and how it will be organized, whether by department or product or other groupings."
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AIG Insurance Accounting Frauds, 2005.
This paper discusses frauds involving AIG and principles of accounting relating to the prevention of these frauds.
1,455 words (approx. 5.8 pages), 6 sources, MLA, $ 48.95
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Abstract
This paper explains that the American International Group--AIG, the world's largest insurer--was reported to have arranged deals to manipulate financial figure in its own records and those of General Re, a reinsurance company, resulting in financial fraud during the autumn of 2000. The author points out that AIG also was involved in another accounting fraud with Brightpoint Inc., which was reported by the Securities and Exchange Commission in 2003; AIG worked closely with the Brightpoint people to tailor an alleged insurance policy that let Brightpoint overstate its earnings by an amazing 61% in a cash circulation deal from Brightpoint to AIG and again back to Brightpoint. The paper defines receivables are monies due from the customers, which are tallied by invoices and happen due to operating cycle's process of selling inventory or services on terms that permit delivery before cash is collected.
Table of Contents
The General Re Fraud
The Brightpoint Fraud
Cash & Accrual Basis of Accounting
Receivables and Inventory
Fixed and Intangible Assets
Liability & Stockholders Equity
From the Paper
"Under the cash method of accounting, the books are maintained on the actual cash flow. Income is recorded on its receipt and expenses enter the books on their actual payment. Whereas majority of the businesses use the accrual basis, the most correct method for the company depends on the sales volume, credit policy of the company and business structure. In case of the accrual method, income & expenses are recorded while they occur, notwithstanding whether there has been exchange of cash and an example of this is sale on credit. Accrual method is appropriate when the annual sales are more than $5 million and the business is a corporate organization. Besides, it is suggested that while selling on credit, matching of income and expenses during a given period must be done."
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Capital Structure, 2006.
An overview of different theories of capital structure.
2,698 words (approx. 10.8 pages), 6 sources, APA, $ 80.95
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Abstract
This paper presents an overview of several different theories of corporate capital structure, focusing particularly on the differences between the traditionalist view of capital structure and the Modigliani-Miller view. The paper points out that there are two major differences between the traditionalist view of corporate capital structure and the Modigliani-Miller view, explaining that the first difference lay in the traditional view's contention that the value and cost of capital of a firm is interrelated to its capital structure, whereas the Modigliani-Miller view contends that they are independent of each other. The paper next explains that the second major difference is that the Modigliani-Miller view indicates a linear relationship between shareholder rate of return and firm leverage, which means that at low levels of debt the cost of equity increases faster under the Modigliani-Miller theorem than it does under the traditional View. The paper also takes a look at several other modern theories of corporate capital structure and investigates how these theories differ from the Modigliani-Miller view.
From the Paper
"Generally the capital structure of a company is much influenced by the practical influences like managerial shareholdings, corporate strategy and taxation. The investment strategy by firms necessitates managers to explore the methods of financing new investment. The managers practice three main preferences: utilization of retained earnings, borrowing through debt instruments or issue of new shares. Thus the retained earnings, debt and equity constitute the three primary ingredients of the capital structure of the firm. The first two ingredients show ownership by shareholders and the second ingredient shows ownership by means of debt holders. The financing policy, capital structure and firms ownership are inextricably linked in representing the ways the economic agents form and alter their asset acquisition behavior via firms and capital markets and impact their income levels and returns to asset holdings in the form of capital gains, dividends or direct remuneration,. (Company Financing, Capital Structure, and Ownership: A Survey and Implications for Developing Economies)"
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Business Plan for Imagined Product, 2006.
A paper outlining a business plan for VIVID, a skin care product imagined by the writer.
1,778 words (approx. 7.1 pages), 5 sources, MLA, $ 57.95
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Abstract
This paper discusses the business prospects for the product VIVID, an anti-wrinkle cream containing Retinol. The paper explores the marketing edge of this product over existing products in the market, citing both the timing of the product and the lower cost of VIVID. The author describes the marketing techniques and the business plan for the product.
Table of Contents:
Introduction
Marketing
Financial Management
Operations
Conclusion
From the Paper
"As compared to creams which sell for $90 or higher per ounce, it is the guarantee of VIVID that wrinkle lines will vanish when used over a 30 day period. The majority of women see immediate results. VIVID has been receiving a lot of enquiries every week enquiring the causes regarding selling the product for 10% of the price charged by Estee Lauder for a comparable Retinol cream. We provide our answer that we have tested our Retinol against theirs and our cream wins by a large margin. However, we lack the marketing savvy of Estee Lauder which is beneficial to our clients. Majority of the large cosmetic companies give greatly publicized anti-aging wrinkle cream. What they are unsuccessful in disclosing that these products speed up the aging process of the skin and increase the risk of skin cancer. Clinical studies in the US and Europe demonstrate the effects of these skins to be short-term based and cause damage in the short-term and an important factor of aging of skin in the long term. (Retinol Wrinkle Treatment, 2 OZ)"
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Internationalization of Branding, 2006.
An in-depth paper on how retail clothing companies are working to internationalize their brand names.
17,074 words (approx. 68.3 pages), 46 sources, APA, $ 249.95
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Abstract
This paper discusses at length the challenges faced by the retail fashion industry. After a thorough overview of current issues, the paper launches into a case study of Perry Ellis, Inc., a major fashion retailer, which owns thirteen brands, including Perry Ellis, Penguin Sport and Southpoint. Perry Ellis, Inc. also licenses an additional five brands, including Nike and Tommy Hilfiger. The author explains how Perry Ellis has leveraged the brand-name familiarity to become a lucrative company. The paper also provides a case study of the Levi Strauss company, and shows its distinct branding style.
From the Paper
"In the past few decades, issues surrounding branding in the retail industry have emerged as a significant concern for retailers, consumers, and the fashion industry alike. Organizations are using branding as a strategy tool in today's business environment with increasing regularity. Although brands and branding are not new ideas, retailers are applying them to more diverse settings where the role of branding is becoming increasingly important (Wentz & Suchard, 1993). The traditional role for brands has recently reemerged as a topic of interest, as retailers are increasingly turning toward the internationalization of brands to survive in the highly competitive industry. With the growing realization that brands are one of a retailer's most valuable intangible assets, branding has emerged as a top management priority in the last decade. As a result of its highly competitive nature, branding carries a significant effect in the retailing industry as one of the main drivers influencing customer perceptions, store choice and loyalty. Thus, as an attempt to offer more to the consumer than just low prices, retailers are developing marketing strategies that build store equity and differentiate their brand."
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Accounting Scandals, 2006.
Examines the Enron and WorldCom accounting affairs which led many to question the meaning of business ethics.
2,983 words (approx. 11.9 pages), 8 sources, MLA, $ 88.95
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Abstract
This paper provides an overview of the events leading up to the Enron and WorldCom accounting scandals. It examines the course of these two affairs and the subsequent results. The paper discusses the Sarbanes-Oxley Act which is considered the most significant change to federal security laws in the United States since the New Deal.
From the Paper
"On August 27, 2003, the State of Oklahoma filed a 15-count indictment against Ebbers. The indictment charged that he violated the state's securities laws by defrauding investors on multiple occasions between January 2001 and March 2002. These charges were dropped, with the right to refile retained, on November 20, 2003. An agreement to extend the statute of limitations on these charges, allowing Oklahoma prosecutors time to see the results of federal sentencing, was signed on March 30, 2005. Federal authorities indicted Ebbers with security fraud and conspiracy charges on March 2, 2004. An amendment to the indictment on May 25, 2004 increased the list of charges to nine felonies: one count each of conspiracy and securities fraud, and seven counts of filing false statements with securities regulators."
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Privacy and Automated Banking, 2006.
A paper on internet privacy and automated online banking.
3,741 words (approx. 15.0 pages), 7 sources, APA, $ 103.95
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Abstract
This paper describes the privacy issues inherent in online banking, as well as practices in live banking. The paper describes the problems of online privacy and explains how certain practices, such as fingerprinting, have cut both bank fraud and more serious crimes. The author contends that because there are inherent risks to customer privacy, it is essential that there be a single standard for bank security and reporting to federal agencies.
From the Paper
"So indeed, why should bankers be turned into federal snoops? The proposal is supposed to attack money-laundering techniques employed by drug traffickers and other criminals who hide illegal profits. Such methods include wire transfers, bank drafts and "smurfing," the practice of cutting transactions into lesser amounts that don't have to be reported as suspicious under the $10,000 bank-reporting laws established under President Reagan. (Maier, 1999)"
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Activity-Based Costing, 2006.
An overview of the theory and practice behind activity-based costing.
2,583 words (approx. 10.3 pages), 6 sources, APA, $ 78.95
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Abstract
Cost accounting is the process of tracking, recording and analyzing costs associated with the activity of an organization, where cost is defined as required time or resources. Activity-based costing (ABC) is a method of allocating costs to products and services. This paper examines how the major objective of the ABC process is to objectively determine a better way of doing business. It provides examples of cost analysis and concludes that the analysis of these costs and models serves to provide the basis from which decisions can be made and evaluated.
From the Paper
"Costs can be categorized in three ways. Direct costs are those that can be traced directly to one output. For example, the material costs (varnish, wood, paint) to build a chair. Indirect costs are those that cannot be allocated to an individual output; in other words, they benefit two or more outputs, but not all outputs. An example would be maintenance costs for the saws that cut the wood, storage costs, other construction materials, and quality assurance. General & Administrative-costs cannot reasonably be associated with any particular product or service produced (overhead). These costs would remain the same no matter what output the activity produced. An example would be salaries of personnel in purchasing department, depreciation on equipment, and plant security."
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'Lessinger' and 'Seggerman Farms', 2006.
Compares two corporate taxation cases and the resulting legislation.
2,355 words (approx. 9.4 pages), 10 sources, APA, $ 72.95
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Abstract
This paper examines two corporate taxation cases to draw similarities and differences and analyze the resulting rules of law. First, 'Seggerman Farms' is closely examined for its impact, and then, reversing the process of time, an earlier case that it relied on - 'Lessinger '- is examined next. This paper demonstrates which case is more supportable and will endure into the future of taxation.
From the Paper
"Liability assumptions can also result in gain recognition or other tax consequences when property is transferred to or from a corporate entity or partnership. For instance, when a taxpayer transfers property to a controlled corporation in exchange for stock, the taxpayer is required to recognize gain under section 357(c) if the corporation "assumes" liabilities of the taxpayer in excess of the tax basis of the transferred property."
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Ethics in Accounting, 2005.
This paper discusses the importance of ethical behavior in the profession of accounting.
985 words (approx. 3.9 pages), 3 sources, MLA, $ 34.95
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Abstract
This paper explains that the "Ten Universal Ethical Values" are--honesty, integrity, living up to promises, loyalty, equality, caring, admiration for other people, dutiful citizenship, quest for quality and answerability. The author points out that a profession is built on the foundation of a widely acknowledged body of knowledge, a popularly accepted standard of achievement and an enforceable code of ethics, which is most vital component in setting up of a profession. The paper stresses that the primary cause for holding ethical guidelines is not to give a panacea to all vocation-associated difficulties but to assist in the decision making process for circumstances, which entail ethical issues such as taxes.
From the Paper
"Definite duties of the accounting profession are put forth in the different code of ethics circulated by important establishments like the AICPA. The AICPA's foremost rule of professional conduct declares: In discharging their duties as professionals, associates must implement responsive professional and moral views in all their works. The failure of auditor sovereignty infringing Rule 101 of the AICPA Code of Professional Conduct was the topic of a research project using 2,000 arbitrarily chosen AICPA members in public accounting profession as a staff auditor, senior, or manager."
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