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| Term Paper # 100572 |
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Corporate Stock Options, 2007.
An analysis of the impact of stock option scandals on corporate ethics.
3,726 words (approx. 14.9 pages), 17 sources, APA, $ 103.95
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Abstract
This paper discusses the stock options scandal associated with Enron and discusses its impact on corporate ethics. It looks at some of the effects that are expected to arise from this scandal and discusses the ethical character of management in the business sphere. The paper presents a careful overview of business ethics and offers an opinion on the effectiveness or ineffectiveness of the Sarbanes-Oxley legislation in the United States vis-a-vis this current scandal enveloping many public companies across North America.
Table of Contents:
Abstract
Introduction
Stock Options Scandal
Ethical Positions
Future Ramifications
Conclusions
From the Paper
"It seems the entire body of corporate America is holding its collective breath to see how the more than 80 investigations currently underway by the SEC are concluded. Such a host of companies are taking pre-emptive action in the stock options scandal by restating and revising earnings statements that it is clear the problem is even far more pervasive than currently thought. Not only companies like Apple and UnitedHealth are under investigation but McAfee and even Barnes and Noble are being examined by the SEC (Should, 2006). Should any of the top executives at these firms be negatively affected, the resulting impact on their company's share price could depress the entire U.S. stock market in a way that Enron never did and certainly bleed over into the Canadian markets."
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Tax-Exempt Revenue Bonds, 2007.
This paper discusses long-term debt financing alternatives for hospitals.
1,179 words (approx. 4.7 pages), 8 sources, MLA, $ 40.95
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Abstract
The paper explores the best course of action in acquiring sources of long-term capital for hospitals. The paper examines how hospitals use tax-exempt revenue bonds as opposed to taxable bonds. The paper concludes that tax-exempt revenue bonds seem to be the best option as an alternative for long-term debt financing for hospitals.
From the Paper
"The term tax-exempt revenue bond may be defined as any bond whose interest is not subject to taxation through one or more authority. The lower cost of capital is considerably more striking to healthcare providers who qualify. On the other hand, taxable bonds was used prior to tax-exempt revenue bonds; "it is a debt security whose return to the investor is subject to taxes at the local, state, or federal level" (Nowicki, 2004, p. 12)."
"According to Hassan et al. (2000) a study suggested that "hospitals using tax-exempt rather than taxable debt are forced to provide higher levels of charity care as a condition of gaining access to the tax-exempt market" (Hassan et al., 2000, p. 47). In addition, Gentry and Penrod (2000) stated that "tax provisions for not-for-profit (NFP) hospitals--both income and property taxes--issue tax-exempt bonds so lenders do not pay income taxes on interest received" (Gentry and Penrod, 2000, p. 285)."
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Sanfe Automotive's Strategy, 2007.
This paper explores the cost accounting system at Sanfe Automotive, an auto parts supplier.
2,027 words (approx. 8.1 pages), 1 source, MLA, $ 64.95
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Abstract
The paper looks at Sanfe Automotive, which has hired a cost accountant to evaluate its current costing method. The paper examines the accountant's primary conclusion that the current system does not provide an accurate assessment of costs. The paper discusses the recommendation that a new system should be implemented immediately. The paper explains that the new system involves an activity-based costing methodology that results in far more accurate estimations of cost and cost allocation across a diversity of product lines and departments.
Outline:
Executive Summary
Sanfe Forward Strategy
From the Paper
"Sanfe Automotive is an auto parts supplier in the automotive industry specializing largely in niche products. While it manufactures a host of products, 40% of its revenues are generated through its carburettor division. Sanfe has hired a cost accountant who has been tasked by the President of the company to identify a series of issues pertaining to the current costing method: 1) is the current system adequately accounting for costs, 2) is the present system capable of providing the data and information necessary for strategic decision making, and 3) does the current system accurately assess the supervisors' performances in the company. To accomplish the task the cost accountant has utilized the company's carburettor division to assess costs both under the current system and under a new cost accounting method based an hourly costing method specific for each department."
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China's Central Monetary Policy, 2007.
A an analysis of China's monetary policy and currency control.
1,263 words (approx. 5.1 pages), 8 sources, MLA, $ 42.95
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Abstract
This paper discusses China's monetary policy and the role of the People's Bank of China (PBC) in its currency control. It discusses China's economic growth and development, as well as the political environment in China and how this affects the economy. The paper specifically focuses on China's economic policies with regard to how they affect their relations with the United States.
Table of Contents:
Overview
China's Economic Growth
Political Dimensions
Conclusion
From the Paper
"The political environment in China has been radically altered since Hu Jintao was appointed President. Most recently, China's economic growth, coupled with its long history of graft and corruption, has allowed President Hu to consolidate his power even further. Shanghai's Governor, Qin Yu, has been accused by state investigators of corruption, bribe-taking, and graft and since he was a former ally of Hu's predecessor, his position in the Communist Party and his political position as Governor over one of China's most prosperous regions afforded him little protection (Dyer pars.3-7). Thus, indirectly, China's economic growth which is underpinned by its currency policies, have been co-opted by the political establishment."
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Crack Cocaine and Homelessness, 2007.
This paper explores crack addiction, mental illness and homelessness in Toronto and the treatment options available.
3,342 words (approx. 13.4 pages), 19 sources, APA, $ 95.95
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Abstract
The paper describes the incidence of crack cocaine addiction and its relation to mental illness and homelessness. The paper researches the treatment approaches in central Canada and compares them to the more varied, successful treatments and therapies in the United Kingdom and Europe. The paper notes Canada's resigned attitude towards a form of addiction that is considered 'untreatable' or 'hopeless'. The paper reveals the need for Canada to actively encourage crack addicts to attempt recovery, to learn more about different approaches to treatment and finally, adapt them to the Toronto environment.
Outline:
Introduction
Not Just Addiction
A Second Intervention
Towards a Different Approach
Concluding Discussion
From the Paper
"An important dimension of the problem is the coincidence of crack addiction and mental illness. Crack addicts often present symptoms of the mood disorders and psychosis in addition to those of the personality disorders found in almost 25 per cent. (Falck Et Al: 2004:504) In homeless patients, it can be difficult to determine a primary problem of mental illness or addiction. Many vagrant schizophrenics, for example, become addicted to crack just as crack cocaine induces symptoms of paranoid psychosis in persons without histories of mental illness. Through it all, homelessness remains a key determinant of addicts' health. (Fischer Et Al: 2005:252) Awareness of crack cocaine addiction in homeless populations enhances insight into why many homeless persons remain as they are, failing to take up occasional opportunities for housing."
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The Character of Daisy Miller, 2007.
An analysis of the expectations of women, as seen in Henry James' "Daisy Miller".
2,149 words (approx. 8.6 pages), 2 sources, MLA, $ 67.95
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Abstract
This paper discusses the character of Daisy Miller as found in "Daisy Miller", written by Henry James. The paper describes the times in which the book was set and the expectations of women in those times. The paper then discusses how Daisy Miller does not conform to the typical role of women of that era. It also shows how some of the other characters react to her.
From the Paper
"It is evident that the character of Daisy was constantly misunderstood by the society of Europe in the late 1800s. The character was considered a disgrace to her gender and socially inferior because of elements in her character that could not be tolerated by the social elite. While it could be contended that Daisy Miller was attempting to rebel against the European upper class, or that she was irresponsible to her social position, Daisy Miller was simply being true to her American beliefs about gender. Women's Suffrage and the progress of women outside of the home framed Daisy's viewpoints on her existence. Once in Europe these notions began to shape her relationship with others, both of European and American backgrounds. As the Europeans were insisting that Daisy understand the European customs in relation to propriety, the same people were negligent in comprehending Daisy's American heritage. However, the misconceptions that occurred throughout the story demonstrated how assumptions only serve to create a wider gap of communication between all people. James shows his readers that the practice of guilt by means of assumption occurs in reality, as well as in fiction."
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Growth Stocks, 2007.
A comparison of growth stocks and dividend stocks and their growth.
1,292 words (approx. 5.2 pages), 8 sources, MLA, $ 43.95
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Abstract
This paper discusses growth stocks verses dividend stocks and looks at why the market trend is toward investing in dividend stocks. The paper also explains why there has recently been an increase in criticism of growth stocks. Additionally, the paper describes the logic behind the investment in growth stocks and their typical expected growth, as well as provides an explanation of dividend stocks.
From the Paper
"There is some argument made that the emphasis on growth stocks and growth investing strategies over the last 20 years has been due to the increased emphasis on speculative trading spearheaded by various hedge funds. Hedge funds and similar minded investors seek growth stocks that will increase in value rapidly over the short term with the expectation that they will dump the stock as soon as a cost justification is reached (Murphy). That said, none would argue that a renewed emphasis on dividend stocks would return some much needed stability to the stock markets and allow for wealth creation based on sound business strategies and long-term strategic decisions of the companies being invested in. There will always be companies in the markets that exhibit rapid earnings growth but the emphasis should be on stable expansion rather than on a universal drive to expand earnings across all public companies in order to please investors. This type of mindset is both self-defeating and unsustainable."
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Critical Thinking: Problem Resolution, 2007.
An analysis of a particular example of critical thinking using the critical thinking problem solving model by R. Hansten and M. Washburn.
846 words (approx. 3.4 pages), 4 sources, MLA, $ 30.95
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Abstract
This paper examines critical thinking (otherwise referred to as reflective thinking). The author reflects on a situation she experienced while holding a position in a hospital's accounting department and looks at how it was necessary to apply critical thinking to the problems that existed in the department. The paper presents the writer's opinion of the worth of the critical thinking problem solving model by R. Hansten and M. Washburn.
From the Paper
"Implementing the change would require some cross training from those who were skilled and knowledgeable of various insurance company nuances. Incorporating insurance company specific protocols into an online or hardcopy binder, with company listed alphabetically, would provide a reliable reference tool from which to adequately handle insurance company protocols. It is also suggested that a day be devoted to cross training presentations; for example, in the morning the manager could conduct a presentation on how to effectively deal with insurance companies and in the afternoon conduct a presentation on how to effectively deal with private patients, both with ample time for team discussion."
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International Accounting Standards, 2007.
This paper examines the need for a universal set of accounting standards.
3,559 words (approx. 14.2 pages), 10 sources, MLA, $ 99.95
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Abstract
The paper discusses the many advantages of having one global set of accounting standards that would improve the quality of financial reports and investment decisions. The paper looks at the IAS or International Accounting Standards proposal that will determine one set of accounting standards. The paper concludes that if the United States were to impose a broad and ill-defined system of accounting standards, companies would challenge every standard, trying to define the system in their favor.
Outline:
Pros And Cons Of Having One Global Accounting Standard
Preparers, Users and Regulators of the International Accounting Standards
Types of Companies; Listed vs. Unlisted, Large v. Medium v. small, Domestic v. International, Public v. Private
Political Process of Standard Setting; Rules Based, Principal Based
Examples of Three Different Countries; Compare Their Accounting Practices
Conclusion
From the Paper
"The new electronic interdependence recreates the world in the image of a global village." (McLuhan (1962 (1996, p. 31). There are many advantages of having one global set of accounting standards that will provide society with a crucial service not only in the United States, but in other countries as well. In recent years there has been shameful accounting methods used in which billions of dollars in retirement wealth and investments have had great financial losses. Because of these slanderous actions, the integrity and the ability to survive these accounting services have been questioned. Globalizing international trade by using a set of global accounting standards has had a tremendous effect in the way business is conducted. (Pagiavlas 1)"
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Say Yes to a Flat-Tax, 2007.
This paper argues for abandoning the current American tax system and switching to a flat-tax rate.
833 words (approx. 3.3 pages), 1 source, MLA, $ 29.95
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Abstract
The paper relates that with the complexity of the current US tax structure, many proponents are calling for a flat-tax rate system. The paper discusses how this method would simplify tax paying, increase the economy and could potentially be a cost-saver while increasing tax revenues. The paper explains that this system would be fairer and less complicated and stressful for citizens.
From the Paper
"The flat-tax rate gaining the most consideration in America is the proposal "formulated by Robert E. Hall and Alvin Rabushka of the Hoover Institution. Their proposal would have two components: a wage tax and a cash-flow tax on businesses" (Bickley 4). The wage tax would be based only on salaries and wages, which the cash-flow tax would be based on gross receipts minus all costs. There are many positive aspects of this flat-tax proposal, which need to be discussed."
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Time Value of Money, 2007.
This paper discusses the time value of money (TVM) principle and the factors that impact it.
962 words (approx. 3.8 pages), 4 sources, MLA, $ 34.95
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Abstract
The paper explains the time value of money (TVM) principle, which illustrates how money can grow by earning interest over time through various investment instruments such as banks, the stock market, annuities, and insurance. The paper examines interest rates and compounding, the present value (of a future payment received), the future value (of an investment) opportunity cost and annuities and the Rule of '72. The paper identifies the impact of these factors on TVM.
Outline:
Interest Rates and Compounding
Present Value (of a Future Payment Received)
Future Value (of an Investment)
Opportunity Cost
Annuities and the Rule of '72
From the Paper
"The growth of money is directly proportional to its amount. A small amount will earn only small interest, while larger amounts will earn larger interests. The Interest Rate is the percentage of growth for a given year. Money growth through interest is made possible by investments. Banks, for example, accepts money from its clients through deposits. It then uses this money as loan to other people and make a profit through the transaction. Because of this, the bank also has to pay some compensation to the original depositor, and this is the interest. Simply defined, interest is the cost of borrowing money. There are two types of interest: Simple and Compound."
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Drotos Theaters, 2007.
An accounting review of Drotos Theaters.
1,940 words (approx. 7.8 pages), 4 sources, MLA, $ 61.95
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Abstract
This paper evaluate the manuals and computerized activities of Drotos Theaters, assesses the internal control limitations and risks, recommends procedures for detecting employee fraud and recommends controls to prevent and detect financial misstatements. It also addresses concerns regarding the fact that the previous auditing firm resigned and explains how the ticket taker might steal cash and appropriate controls that could be implemented to prevent this from happening. It concludes briefly with the actions the management at Drotos Theaters can take to avoid financial and internal control disasters from occurring.
Outline:
Introduction
Manual and Computerized Controls
Detecting Employee Fraud
Internal Controls
Recommended Procedures
Conclusion
From the Paper
"At any corporation, both manual and computerized controls are necessary to ensure the proper flow of business and that adequate steps are taken that allow the business to continue to operate successfully. At Drotos Theatres, the manual controls in place involve the serial numbered tickets, the box that the other half of the ticket is placed in, and the ticket taker. The computerized controls involve the Controller depositing cash and recording transactions by posting journal entries into the computerized financial accounting system. The manual controls are not adequate in this case, because there is no system of checks and balances. To gain admittance to the theatre, cashiers receive payments from theatre customers and provide customers with a serially numbered, perforated ticket. "
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Overview of Audits, 2007.
This paper discusses public accountancy and provides an overview of audits.
859 words (approx. 3.4 pages), 9 sources, APA, $ 30.95
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Abstract
In this article, the writer explains that the Certified Public Accountant (CPA) statutory title is conferred on accountants qualified by passing the Uniform Certified Public Accountant Examination. The writer points out that the Generally Accepted Auditing Standards (GAAS) are a set of ten auditing standards developed in 1947 by the American Institute of Certified Public Accountants (AICPA), referring to general standards, standards of field work and standards of reporting. The writer discusses that the general auditing standards state that the person or persons performing the audit must have adequate technical training and proficiency as an auditor. In addition, the writer notes that the auditor must keep at all times an independent mental attitude; and finally, professional care must be exercised when planning and performing the audit and when preparing the report.
From the Paper
"Other requirements needed to be fulfilled for a license as a CPA are stated in Section 7404, Article 149, Title 8 of New York's Education Law: in the first place, an application must be filed with the department; then, after the candidate's education and experience have been found satisfactory, a written examination must be passed; also, the fees issue must not be forgotten, as a two hundred twenty dollars fee must be paid to the department for admission to a department conducted examination and a one hundred fifteen dollars fee for each reexamination for an initial license, and also a two hundred ten dollars fee for each triennial registration period."
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U.S. Stock Portfolio, 2007.
This paper analyzes the active investment management of a U.S. stock portfolio.
4,133 words (approx. 16.5 pages), 12 sources, MLA, $ 110.95
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Abstract
In this article, the writer provides an analysis of stock portfolio development. The writer offers examples of how to actively manage a U.S stock portfolio, what role allocation plays amongst different types of stocks in determining the returns, what role individual stock selection plays in determining returns and how to measure the performance of the manager. A discussion of the costs associated with such a strategy versus passive investment management is followed by a summary of the research and salient findings in the conclusion. The writer concludes that the research shows that the effective management of a given stock portfolio can be a daunting endeavor, but there are some alternatives available that can be used to help achieve the short and long-term goals of even the most ambitious investment plan, if certain strategies and techniques are consistently applied.
Outline:
Introduction
Review and Discussion
Background and Overview
Large versus Small Capitalization
Measuring the Performance of the Stock Portfolio Manager
Active versus Passive Management
Conclusion
From the Paper
"These authors add that the rate of return from a portfolio consisting of small-capitalization companies was outstanding. For instance, $1 invested in a small-capitalization portfolio for the period 1963-84 increased to more than $115; during the same period, a stock portfolio comprised of companies with the largest average capitalization increased to just $6. Superior results were found to exist at each size gradation. In general, the smaller the firms in a portfolio, the better it performed. While the superior performance of the size effect is not guaranteed, it was present in 17 out of 22 years of studies; therefore, the size effect should be considered an important part of an overall investment strategy. These findings are supported by an analysis of the number of AMEX or NYSE listed firms in the bottom quintile of market capitalization and cutoff market capitalization value, as shown in Tables 1 and 2 and Figures 1 and 2 below."
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Family Limited Partnership, 2007.
An analysis of the pitfalls and usefulness of transfer of assets to a family limited partnership.
5,079 words (approx. 20.3 pages), 22 sources, MLA, $ 127.95
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Abstract
Effective financial planning for many professionals and other affluent taxpayers today requires a thorough understanding of what business forms are available and which are most appropriate for families. These alternatives might include trusts, private foundations, gift programs and family limited partnerships. To this end, this paper provides a review of the relevant literature to determine when a family limited partnership is appropriate. It analyzes the pertinent laws including an examination of the Internal Revenue Code, regulations, case law and other rulings and matters that are relevant to a family limited partnership in general and tax planning in particular. A summary of the research and salient findings are presented in the conclusion.
Outline:
Introduction
Review and Analysis
Analysis and Discussion
Conclusion
From the Paper
"While laws vary from state to state, many states treat a limited partner's creditor the same as an assignee that therefore has no vote in the partnership and no interest in its management or assets. Consequently, these creditors are only entitled to receive the distributions to which the debtor-partner would be entitled (up to the amount of the debt); however, even in these cases, the partnership agreement can provide that the general partner must reinvest partnership distributions in the partnership for "reasonable business needs" (Dedon, 1991, p. 61). Therefore, these types of creditors may be forced to wait for their distributions while continuing to report and pay income tax on money that has not been received; likewise, creditors of limited partnership general partners do not have any rights to partnership property to satisfy their claims against the general partners (Dedon, 1991). "
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Marks and Spencer, 2007.
An overview of the operations of the British retail chain, Marks and Spencer.
2,048 words (approx. 8.2 pages), 7 sources, MLA, $ 64.95
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Abstract
This paper examines Marks and Spencer, one of the oldest retail chains in the U.K. Established in 1884, it now boasts over 450 stores located throughout the U.K. In particular, the paper explores four different cost accounting methods and examines their benefits and limitations in relation to the operation of Marks and Spencer, including qualitative and quantitative methods.
Outline:
Company Background
Most Important Managerial Factors
Four Cost Accounting Methods and Their Application
From the Paper
"The Marks and Spencer brand is associated with quality. They have an established customer base in the high-end retail market. Their competitive strategy is based on promoting environmental responsibility and assuring customers that their products are produced in an ethical manner (Marks and Spencer, Look Behind the Label, 2007). They are completely upfront about their environmental and ethical policies. Their branding and competitive edge is based on social responsibility and sound environmental practices, such as purchasing Fair Trade coffee, cruelty free animal products, and using no Genetically Modified products in their foods. Their clientele is upper class, highly educated, concerned about quality and the environment. This differentiates them from competitors and gives them a considerable market advantage. "
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Accounting Case Study: Frantek and Conte, 2007.
This paper is an analysis of the accounting case study of Frantek and Conte, which explores problems involving revenue recognition.
1,240 words (approx. 5.0 pages), 4 sources, APA, $ 42.95
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Abstract
This paper discusses the Financial Accounting Standards Board (FASB) Statements of Financial Accounting Standards (SFAS) Nos. 48 and 49 and how these bulletins apply to the Conte company's agreement to purchase computer boards from the Frantek company and provide the financing necessary for Frantek to complete delivery to Conte in the form of a loan.
From the Paper
"In the 1981 FASB No. 48, Conte agreed to purchase the computer boards from Franktek and to provide the financing necessary for Frantek to complete delivery to Conte in the form of a loan. FASB No. 48 states that the revenue received by Frantek from Conte in regards to the 38,000 boards needed to be recognized because "all of the conditions specified by the Statement are met." Concerning the 41,000 boards remaining in Frantek's inventory at the end of the year, the revenue had not been received, and therefore did not have to be recognized, until they had been delivered, ..."
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"The Real Warren Buffett", 2007.
This paper looks at the book "The Real Warren Buffett" by J. O'Loughlin and discusses Warren Buffett's success in business.
932 words (approx. 3.7 pages), 1 source, MLA, $ 33.95
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Abstract
In this article, the writer points out that Warren Buffett is an acknowledged leader in business and investing. The writer explains that Buffet has worked at Berkshire Hathaway for nearly five decades and led it to great, even astounding, success. The writer notes that his ultimate philosophy that customers should conduct themselves like owners of the company, forms the backbone of his ideology and ultimately his success. The writer notes that Buffett's success has led others to emulate his business model, some of which is described in the book 'The Real Warren Buffett'. The writer concludes that other managers, no matter what industry they serve, would do well to follow Buffett's models and methods.
From the Paper
"Warren Buffett developed his role as a manager in the 1960s, after he had already spent 20 years as a successful stockbroker. Buffett believed to be a successful manager he should treat the business as his own, even if he was not the owner. He knew to do this; the ideas of management would have to change to reach this goal. He also knew he had to choose the right investments that would over the greatest gain and the least risk, just as if he were using his own money to invest. He decided to create a guarantee that assured his shareholders that their money would be returned to them if he could not give them a higher return than they could earn somewhere else. He also knew the people he managed would have to adhere to the same goals."
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