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The Ethical Dilemma of Arthur Andersen, 2002.
This paper discusses one of the key ethical issues that the accounting firm, Arthur Andersen, faced in the Enron case: A company cannot exist without clients.
1,150 words (approx. 4.6 pages), 7 sources, MLA, $ 39.95
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Abstract
The paper discusses that the Enron case was a no-win situation for Arthur Andersen. The paper points out that Arthur Andersen tried to distance themselves from the case in hope that Enron did not get caught, but Enron did get caught. The author feels that Arthur Andersen, despite client loyalty, would have managed the case better if they had severed relationships with Enron much sooner.
From the Paper
"Arthur Andersen was in a tough client relations position. However, there are several points along the way where they could have perhaps at least saved their reputation. One point is when they continued to shred documents after they had been ordered by the courts to stop this activity. Had they at least obeyed that court order, then they may have been able to claim that they were not so deeply embroiled in the controversy and could have perhaps distanced themselves from it. This was the final straw as for as the public and the courts were concerned. Their actions in destroying the court order stood as clear evidence that they were both aware of and in support of the activities at Enron. This act enraged the public the most."
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Estate Tax, 2002.
This paper is a study of the United States estate tax.
3,095 words (approx. 12.4 pages), 13 sources, MLA, $ 90.95
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Abstract
This paper examines the American estate tax and the moral issues surrounding it. It asks the question if government can provide services to a dead person, since estate tax is merely a death tax. The paper claims that this progressive tax is only that in theory, and it does not distribute the wealth more evenly amongst the people.
Table of Contents:
History of The Estate Tax
Many are Impacted
An Estate Tax Generates Little Revenue, but Significant Impact
The Burden is Not Primarily on The Wealthy.
The Estate Tax Dampens Savings and Impacts Small Business
Practices of Avoidance Renders The Tax Regressive
Charitable Giving has Not Been Shown to be Impacted.
Conclusion
From the Paper
"The never ending battle over the estate tax or death tax as it has been called in recent political sound bytes is a reflection of the conflicting principles by which the United States was founded. While on the one hand, there is strong opposition to the creation of an aristocracy in this country, there is an even greater sentiment against government controlling people's destiny through the application of a tax, especially a progressive one which has the semblance of socio-economic engineering. Add to that the repulsion the American public feels at the mention of any tax, progressive or not, and it's no wondered that this form of a transfer tax has come and gone on many more than one occasion. However, all the rhetoric aside, when looking at the estate tax what we see is a mechanism that is not able to meet expectations. Essentially, the estate tax should be eliminated because it just does not work."
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A Touch of Class, 2002.
A discussion of social class and the Tax Reform Act of 1986.
1,743 words (approx. 7.0 pages), 3 sources, MLA, $ 56.95
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Abstract
This paper examines how the Tax Reform Act of 1986 divided Americans according to class lines and how their particular allegiance varied according to where they lived, in what business they were employed (or not employed), and what they believed to be the purpose of government. It analyzes the theory of ?Supply Side Economics,? in which cuts in capital gains taxes for the wealthy would provide a stimulus for the entire economy, and how benefits accrued from the excess capital would ?trickle down? to the masses. It concludes with how together with other tax cuts, the rich would grow richer, while the poor and the not-so-rich would alike grow poorer.
From the Paper
"But wealthy industrialist, arms manufacturers, and oil tycoons do not make up the majority of voters. The growing population of the warm areas of the South and West, coupled with the rapid rise of the Christian Right gave Reagan Republicans a huge and powerful new foundation of public support. Suddenly, politics was no longer a Northeastern preserve. With the reapportionment of congressional seats, and Ronald Reagan?s landslide victory in the 1980 Presidential election, the liberal views of the Eastern elite gave way to Christian fundamentalism and all its attendant precepts. The evangelically-inclined populations of the South and West gave the new Republicans the edge they needed."
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Enron and Special Purpose Entities, 2002.
A paper which examines which accounting practices were violated in the Enron case.
1,384 words (approx. 5.5 pages), 4 sources, MLA, $ 46.95
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Abstract
The paper shows that, in recent months, the rules regarding special purpose entitles have come under great scrutiny. Special purpose entities allow firms to raise debt while at the same time making it almost impossible for investors to determine the actual amount of debt exposure. The paper shows that this was the case with Enron, which collapsed in 2001 when their fraudulent accounting practice were exposed. This paper investigates which accounting practices were violated as it relates to the SEC rules on Special Purpose Entities and full disclosure. It also discusses the ethical issues that the company made regarding the firms? accounting practices.
From the Paper
"Not only did Enron behave unethically but the entire market failed to inform consumers. This market failure was made by the very institutions that were designed to protect investors. In this case the implications for the accounting firm that was involved proved to be insurmountable. The Andersen Accounting firm was disbanded as a result of its actions in the Enron case. Accountants must be very cognizant of the fact that there decision to be honest or dishonest about a firms? financial dealings may have a profound effect on stakeholders and the accountants themselves. ?Accountants and many Wall Street Analysts ratified and legitimized the company?s scenarios and statements regarding prospects.?(Berenbeim)"
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The Securities Exchange Commission (SEC), 2002.
A discussion of the organizational behavior of the Securities Exchange Commission (SEC).
1,303 words (approx. 5.2 pages), 4 sources, MLA, $ 43.95
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Abstract
This paper discusses how The Securities Exchange Commission is charged with the overseeing of the stock exchange and that includes the investigations of alleged insider trading practices. It discusses how in recent years the SEC has evaluated and reformed many of its organizational behaviors for the purpose of trying to curb the much-publicized insider trading cases that it has had to handle. It examines some of these changes in its organizational behavior such as the even distribution of commissioners from the Democratic and Republican political parties to protect the SEC from being accused of being driven by partisan desires and changes in employee conditions.
From the Paper
"The SC has over 3,000 staff members throughout the United States. They are charged with overseeing the activities and transactions of more than 14,000 companies. This included 700,000 representatives that are registered through the SEC and over 8,000 brokers or dealers of stock(Boodhoo, 2001). There are 30,000 investment portfolios that are also a part of what the commission must oversee and guide. The organizational behavior and culture of the SEC seems to drive staff members to other agencies or civilian companies according to many experts in the field. The low pay, high stress, overwork, and political ramifications often prove to be overwhelming."
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Wal-Mart Stores, 2002.
A financial analysis of Wal-Mart stores for the fiscal years 2001 and 2002.
1,020 words (approx. 4.1 pages), 4 sources, MLA, $ 36.95
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Abstract
This paper examines the financial status of Wal-Mart, which is described as the world?s largest retailer. The paper demonstrates that the company is a consistent performer according to its key ratios: return on equity, return on assets and return on investment. The author states that the effective management at Wal-Mart is responsible for the positive financial statistics in the current gloomy economy.
From the Paper
"The success of Wal-Mart?s business model is reflected in Wal-Mart?s Income Statement, Balance Sheet and Cash Flow Statement for 2001 and 2002 (see Appendix 1). It is apparent that Wal-Mart is growing its business and more important, managing it well. Overall sales in 2002 increased by 13.8% inspite of recessionary economic conditions and the aftermath of September 11th. It is more than probable that the percentage growth would have been higher than the 2001 figure of 15.9% in a more buoyant economy."
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Accounting, 2002.
This paper discusses the future of accounting.
1,000 words (approx. 4.0 pages), 4 sources, MLA, $ 35.95
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Abstract
This paper examines the future of accounting by investigating current and future trends. This includes considering the changes in the work environment for accounting employees, trends in accounting roles and future opportunities for accountants, and future skills of accountants that will be in high demand. Considering these three areas shows where business accounting is heading and how best accounting professionals can prepare for these changes.
From the Paper
"The business world is in a period of change, with accounting a major part of that business world. As one report says, ?Accounting is the language of business. It is and always will be the analysis of how money is used by businesses, nonprofit organizations, governments and individuals? (Insight). As the business world changes, accounting must change to continue to meets the needs of businesses. This is one of the areas that will greatly influence the future of management accounting. To understand this issue further, the current and future trends in accounting will be investigated. This includes considering the changes in the work environment for accounting employees, trends in accounting roles and future opportunities for accountants, and future skills of accountants that will be in high demand. Considering these three areas will show where business accounting is headed and how best accounting professionals can prepare for these changes."
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Cost Accounting, 2002.
A review of several articles from the "New York Times" on the subject of cost accounting.
1,998 words (approx. 8.0 pages), 6 sources, APA, $ 63.95
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Abstract
This paper discusses various accounting topics through a review of six newspaper articles. The paper outlines the accountant?s role in an organization, provides an introduction to cost terms and purposes, and describes job costs and cost allocation. Performance measurement, compensation and multinational considerations are illustrated in this paper, as are the issues involved in inventory management and backflushing costing.
From the Paper
"Key Company Assets Moving Offshore" proclaims the title of this recent article from the business section of The New York Times. A casual observer might shrug, but a student of accounting must turn a closer eye to this proclamation that American companies have been rapidly shifting more of their most valuable assets to tax havens, where the companies pay little or no tax on profits. What is so striking about this technique is that instead of simply moving their headquarters offshore, companies are also placing patents on drugs or ownership of corporate logos offshore, thus putting these ?intangible assets? into tax havens as well. (C3)"
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The U.S. General Accounting Office, 2002.
An insight into the The U.S. General Accounting Office (GAO), the branch of government that is charged with the examination of many financial aspects of government and government run agencies.
2,000 words (approx. 8.0 pages), 4 sources, MLA, $ 63.95
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Abstract
This paper discusses the history, purpose and background of the Government Accounting (GAO) as well as the duties that the office is responsible for. It reviews literature that illustrates the office in action and in summary discusses whether the GAO is performing a valuable and vital task to the public or is a waste of money.
From the Paper
"During the last few years there has been a public outcry and demand to investigate government spending. The public was brought stories by the media about the government paying thousands of dollars for toilet seats, and spending hundreds of dollars on a screwdriver and other such tools. When the reports began to surface about wasted government spending the public became angry. Lobbyists across the nation began to demand an accounting of not only tax dollars but also why they were being spent the way they were."
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Accountability in the Corporate World, 2002.
This paper presents a detailed examination of accountability in management.
2,400 words (approx. 9.6 pages), 6 sources, MLA, $ 73.95
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Abstract
The writer provides critical reviews of published literature on the topic of corporate accountability and includes discussions on several aspects of accountability. The topics discussed are corporate ethics, managerial performance and using the performance reviews for accountability purposes as well as individual worker ethics and accountability. The paper shows how accountability at all levels of business can be a key factor in success or failure.
From the Paper
"Within the last decades several studies have been conducted regarding the importance of ethics in business at the corporate and executive level. One such study was published by Harvard University?s Graduate School of Business, written by Lynn Sharp Pain and explored the need for managing an organization?s integrity(Paine, 1994). Paine believes that managers often think ethics are a question of personal scruples that is confidential between them and their conscious."
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Starting Up a Small Business (CPA or Accountancy), 2002.
An in-depth guide of how to start up a small business (CPA or Accountancy) from beginning to end.
2,515 words (approx. 10.1 pages), 10 sources, MLA, $ 76.95
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Abstract
This paper analyzes and examines issues related to starting up a small business (CPA or accounting firm). It examines step-by-step the stages required to set up an office from reason and motivation, to building a business plan, to necessary office equipment. It also discusses alternatives to setting up a small business such as working freelance.
From the Paper
"Individuals who decide that working for a large accounting firm is not the right fit for them may decide to work as a freelance consultant or to partner up with fellow accountants or CPAs, and perhaps even lawyers. As with starting up a small business or striking out on your own, there are challenges in partnering with other individuals. For instance, some partners may have different visions about how to bring in and retain business or what areas to focus on. In addition, individuals may have different viewpoints about how compensation should be determined. For a partnership arrangement to work, the partners must agree to discuss the issues in a well-thought out, rational manner which allows for disagreement but also which emphasizes just resolution."
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Bankruptcy of the Kmart Corporation, 2002.
An analysis of the reasons behind the company's move to file for Chapter 11 bankruptcy protection.
955 words (approx. 3.8 pages), 6 sources, $ 33.95
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Abstract
This paper presents an analysis of the corporation?s financial records in an effort to find out why the company chose to file for bankruptcy. It conducts a financial analysis comparison of Wal-Mart, Target and Kmart. Suggestions are made as to what Kmart can do to regain their status in the market.
From the Paper
"Kmart is a discount retailer with over 2,000 stores worldwide and at one time the chain was the leading discount retailer. Much of Kmart?s troubles were made evident in November of last year when the company released its? SEC quarterly report. The company cited an operating loss of $76 million compared at only $28 million for the same period the prior year. Kmart?s operating losses had jumped from .3% in 2000 to 1% in 2001. In addition to the increase in operating loss there was an increase in the company?s selling, general and administrative expenses. This increase was $145 million for the 39-week period, which ended on October 31, 2001. (Kmart Corp (KM))"
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Just-In-Time Manufacturing, 2002.
A study of the method of Just-in-Time manufacturing for business organizations.
1,020 words (approx. 4.1 pages), 10 sources, MLA, $ 36.95
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Abstract
This paper examines the use of the Just-in-time manufacturing method. It describes the key strategy behind just-in-time manufacturing: less inventory means more cash, which is good for most businesses, and demonstrates the application of this principal. The author writes that with Just-in-time manufacturing, stock is wasteful and eliminated, but there are also negative effects on the environment involved in this alternative process.
From the Paper
"Just-in-time manufacturing is a method of manufacturing goods that was developed by Toyota in the 1980?s. Since that time, many companies around the world have begun to successfully implement just-in-time processes, including several companies in the United States. (Maskell, 1989)
"Just-in-time manufacturing is a method of manufacturing in which non-value-adding activities (or are identified and removed for the purposes of reducing costs, improving quality, improving performance, improving delivery, adding flexibility and increasing innovativeness."
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The Arthur Andersen Debacle, 2002.
A discussion of whether or not auditing should be separated from consulting.
2,887 words (approx. 11.5 pages), 11 sources, MLA, $ 85.95
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Abstract
This paper analyzes the accounting firm, Arthur Andersen and describes the role Andersen played in the Enron collapse. The paper uses this case to illustrate the debate of whether or not auditing should be separated from consulting. The writer states that the Andersen debacle has been instrumental in informing the public of the flaws of businesses in a capital market.
From the Paper
"In recent months the standards of the accounting profession have been the subject of great scrutiny. At the forefront of this ongoing debate is the accounting firm of Arthur Andersen. The firm has been found guilty of obstruction of justice in the Enron case on the grounds that the company shredded valuable documents relating to the financial collapse of Enron. The purpose of this paper is to explore whether or not auditing should be separated from consulting."
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Does Liquidity Really Matter?, 2002.
An examination of the importance of liquid capital for businesses in the current economic climate.
1,950 words (approx. 7.8 pages), 5 sources, MLA, $ 62.95
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Abstract
This paper is about the importance of liquidity. The writer shows how all organizations need to be liquid because the need for cash can arise at any time. Banks are especially vulnerable to liquidity crises, as happened in the Asian crisis. The concept of asset management is examined as a way to meet liquidity needs.
From the Paper
"Yes, liquidity is very important, to say the least. And what exactly is liquidity since it is important to know about? Liquidity is the indication of the organization?s ability to meet its current and maturing obligations as they come due; it is the near term cash perspective of the business; and it is cash fuel supply management. The implications of liquidity are that typically lenders will default or shut off credit first to operations with: marginal or negative liquidity, (particularly when coupled with) high debt to asset amounts. Liquidity has one essential rule: be liquid with appropriate working capital. Liquidity is a vital financial concept, as during good times, more expansion/growth opportunities exist due to it; during bad times, still more expansion/growth opportunities exist; liquidity provides revenue opportunities as commodities can be held through low prices; liquidity often reduces costs with lower interest rates; liquidity reduces stress; and during difficult times, sufficient cash stays in business (Birch, 2000). "
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SEC Concept Release on International Accounting Standards, 2002.
A summary of the concept release put out by the U.S. Security and Economic Commission (SEC) on International Accounting Standards.
1,005 words (approx. 4.0 pages), 3 sources, MLA, $ 35.95
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Abstract
The paper shows that the increased globalization of companies has led to a dilemma for investors because accounting standards in various capital markets are not always reliable. It shows too that in an effort to increase the reliability of financial information in capital markets the SEC seeks to maintain the high quality of financial reporting in the U.S., while working towards establishing a high quality financial reporting structure worldwide. This paper summarizes the issues presented in the SEC?s concept release on International Accounting Standards. These issues include: the five elements of global financial reporting; exceptions to rules for foreign private issuers using accounting standards that differ from GAAP; and the three criteria for assessing the International Accounting Standards Committee.
From the Paper
"Rigorously interpreted and applied: The development of high standards does not ensure that the standards will be upheld. In order for the standards to be practiced consistently accountants have to understand the responsibility they have in applying these standards consistently and in a manner that is needed to ensure high quality. This understanding only comes when regulators including auditors, rigorously interpret and apply these standards to accounting standards around the globe. The SEC contends that IASC standards are not used in many capital markets, which makes it impossible for them to be interpreted or applied. In addition countries that do utilize IASC standards have yet to incorporate the new changes created by the IASC."
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An Evaluation on Target Corporation and Wal-Mart Stores, 2002.
An in-depth comparison of two corporations: Target and Wal-Mart.
4,520 words (approx. 18.1 pages), 8 sources, $ 117.95
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Abstract
This paper examines the large store discount general merchandise market through the comparison of Target Corporation and Wal-Mart Stores. The paper is packed with facts and statistic on the corporations? investments, bank loans and markets. The paper's author asks the question of which company is best to invest in and who is the better employer. This paper is written in outline format with a clear and direct method of presenting information.
Table of Contents
The Large-Store Discount General Merchandise Market
Investment Decisions
Lending Decisions
Employer
Overview Of Target Corporation and Wal-Mart Stores, Inc
Investment Decisions
Employment
Appendix
Bibliography
From the Paper
"Outline
1. The companies being analyzed are Target Corporation and Wal-Mart Stores, Inc. They are general merchandise retailers. They compete in the large-store general merchandise market, especially in the discount store segment and the US geographic market.
1.1. Target Corporation?s Store Brands in multiple formats are Target, Super Target, Mervyn?s, Marshall Field?s, Target Direct and Target Visa. Target operates 1409 stores in 47 states in the United States and is currently the No.3 discount retailer in the US market.
1.2. Wal-Mart Stores, Inc has several Store Brands: Wal-Mart currently operates 2295 Wal-Mart Discount Stores; 1521 Supercenters; 564 Sam?s Clubs and 34 Neighbourhood Markets in 9 countries outside the US - Argentina; Brazil; Canada; China; Germany; South Korea; Mexico; Puerto Rico; United Kingdom. Wal-Mart is today the world?s largest retailer (and company measured by revenue) and occupies the No.1 position in the US General Merchandise Retail Market."
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Kmart Corporation's Falling Performance, 2002.
A study of the plan to improve Kmart's performance.
1,815 words (approx. 7.3 pages), 8 sources, MLA, $ 58.95
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Abstract
This paper discusses the Kmart Corporation and its evident performance problems. The author provides an overall description of the organization including its macro and micro environments and diagnoses the apparent problems of the Kmart Corporation. The paper presents a plan of intervention and implementation, evaluates the plan and discusses the effect the changes will have on the corporation.
From the Paper
"Kmart Corporation is a discount and general merchandise retailer. It began as the S.S. Kresge Co. founded by Sebastian S. Kresge in 1899. (Yahoo Finance) The name was changed to Kmart in 1977. In 1984 the company purchased Walden Books and Home Centers of America. Kmart began to collaborate with Martha Stewart in 1987; she became their primary spokesperson and consultant."
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Corporate Investment Programs, 2002.
A look at various factors taken into account before companies decide which corporate investment program to follow.
2,460 words (approx. 9.8 pages), 10 sources, APA, $ 74.95
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Abstract
Corporate investing programs allow firms to maximize their profits by utilizing excess cash reserves and strategically investing in vehicles with potential for high returns while incurring the lowest possible risk. This paper discusses such programs, as well as the concept of ?beta,? which is a method for calculating the risk of an investment and how beta can be calculated.
From the Paper
"The most prevalent form of corporate investing is when larger companies invest in smaller companies with huge potential. Passive investment funds also exist, as an alternative or complimentary investment option. Corporate investing programs may be loosely organized programs affiliated with the existing companies business developments or may be self-contained entities with a strategic charter and mission to make investments congruent with the parents company strategic mission. Stuart Read, vice president of marketing at AvantGo states ?with cash in the bank, big companies are looking for ways to leverage that asset, and if there is a good investment, they'll take it.? Firms encounter different implications when investing than individuals, firms face a different set of rules and regulations to in which they must abide, firms have differing tax consequences, they also face a different set of risks."
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