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Positive Pay, 2007.
An examination of positive pay and its impact on check fraud issues.
2,546 words (approx. 10.2 pages), 6 sources, MLA, $ 77.95
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Abstract
The writer explores how a positive pay system can help reduce the incidence of check fraud for individual companies and corporations.
The paper examines shocking statistics of check fraud research and explains how positive pay works. The paper advocates the use of positive pay for a large corporation so they will detect counterfeit and unauthorized checks.
Outline:
Introduction
Some Facts
What is Check Fraud
Why Positive Pay is a Valid Option
Conclusion
From the Paper
"As the world of technology continues to increase, mankind has reached heights never before imagined. Today, with the click of a mouse one can plan and pay for vacations, manage stock portfolios, shop around the world and research any topic they are interested in. It has been a significant benefit to mankind, but with the positive aspects of technology also comes some negative aspects of its use."
"Check fraud losses are on the rise throughout America. In 1999 there was an estimated loss of $15 billion due to check fraud according to statistics compiled by the United States government(Statistics http://www.ipsboston.com/pdcfpps_statistics.htm). The losses were not confined to one or two financial institutions either. Reports indicate that 99 percent of all large banks experienced check fraud loss(Statistics http://www.ipsboston.com/pdcfpps_statistics.htm)."
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Aids, 2007.
This paper examines the fatal disease of acquired immunodeficiency syndrome (AIDS).
813 words (approx. 3.3 pages), 5 sources, MLA, $ 28.95
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Abstract
In this article, the writer discusses that although the AIDS disease is still not completely understood, what is known is that HIV infects the T-cells of the immune system, and as the body fights back, it is eventually overwhelmed. The writer notes that this leaves the body vulnerable to infections and cancers. The writer looks at symptoms and diagnosis of the disease. The writer concludes that in the 1980s AIDS was seen mainly in homosexual and bisexual men, however now the majority of new HIV infections are seen in drug users who share needles, and among women sexual partners of drug users.
From the Paper
"It is theorized that the virus passed from the blood of the chimps into humans through superficial wounds, since chimpanzees are hunted for food in this region, and that it may have begun as early as the 1930s."
"Although the disease is still not completely understood, what is known is that HIV infects the T-cells of the immune system, and as the body fights back, it is eventually overwhelmed, thus leaving the body vulnerable to infections and cancers. While some people develop flu-like symptoms shortly after infection, others have not symptoms, and it may be months or years before serious symptoms develop in adults, however infants who are infected in the womb or at birth will generally develop symptoms with the first two years of life."
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Power of Transnational Corporations, 2007.
This paper analyzes the power of transnational corporations.
847 words (approx. 3.4 pages), 2 sources, MLA, $ 30.95
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Abstract
In this article, the writer discusses that even the richest and most powerful nations need economic productivity and cash, so they find ways to cooperate with the interests of transnational corporations (TNCs). Fortunately, the owners and employees of these TNCs usually consider benefits to humanity as also beneficial to the company. The writer notes that many analysts consider the actual control of transnational corporations to be impossible. However, a large measure of control can be achieved by controlling the environments, (business, economic, legislative and political), within which TNCs do business. The writer concludes that problems only arise when ignorance rules or when personal greed overcomes reason.
From the Paper
"Beyond this, few states have the means to control TNCs beyond allowing or disallowing them. China has come as close as any member state, perhaps, because of its ability to apply its rules to its own corporations immediately upon making any decision. It is the nature of the absolute power of the state in certain areas. This factor has inhibited investment in China until they can establish a more constant rule of law. Corporations have gotten around this since China joined the WTO by negotiating binding agreements with the state. While there are other states with absolute power, none can approach the economic power of the PRC. That TNCs negotiate directly with the host countries without the need to go through their own government's state department or some other political power is indicative of the actual power these TNCs wield."
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Enron, 2007.
Discussion of the Enron Corporation's corruption, including who was responsible.
1,496 words (approx. 6.0 pages), 7 sources, APA, $ 49.95
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Abstract
This paper presents a background of Enron's corruption, tracing the corporation's history and looking at who is to blame for its ultimate lack of ethics. The paper describes how Enron went from a corporate culture that promoted ethical behavior to one that emphasized cleverness and skill. The author further discusses how this outlook eventually lead to the company's downfall. The writer believes Enron's leaders dictated the company's outcome through their own actions of unethical behavior. The author concludes with a personal approach of how one could react as an Enron employee.
Outline:
Background
Who are the Stakeholders?
Who is Responsible?
Penalties
References Cited
From the Paper
"The stock shareholders are the main stakeholders. That does not mean, however, that the books should be illegally manipulated. Shareholders "hold" faith in the company executives that they will do their best, ethically and legally, to produce the best results. Yet shareholders also know that stocks can and do go down; there is risk involved. The other main stakeholders are the employees, who were hit twice by losing their stock and their jobs. "
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Nevada Athletic Commission, 2006.
An audit report on the Nevada Athletic Commission.
1,030 words (approx. 4.1 pages), 3 sources, MLA, $ 36.95
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Abstract
This paper serves as an audit report of the Nevada Athletic Commission. According to the paper, the Nevada Athletic Commission (NSAC), first established in 1941, is a five-member body appointed by the State Governor for a three year term. It reports that the role of the NSAC is to regulate all contests and exhibitions of unarmed combat within the state of Nevada. This is accomplished through the issuance of licenses to hold contests or exhibitions where an admission fee is charged, and to contestants, promoters, boxers, seconds, ring officials, managers, and matchmakers who participate in a professional contest or exhibition.
Outline:
Brief Description of Nevada Athletic Commission
The Findings of the Audit Report
Why was the Audit Requested?
Who was this Audit Reported to?
From the Paper
"Due to lack of adequate guidance in the Commission's regulations and procedures, the process of computing and collecting the promoters' event fees has become overly complex. The complexity has resulted in the fees not being always computed correctly. For example, the report found that when determining event fees, regulations allow promoters to exclude complimentary tickets totaling up to 4% of the seating capacity, but the procedures in place do not provide sufficient guidance on how the exemption is to be applied. This leaves room for errors, inconsistency, and inaccurate calculation of the payable fee. As a result, some promoters paid more than the required amount while some others paid less. In one instance, the Commission had allocated the exemption to the most expensive seats, thus reducing the amount paid for an event; in other instances, two promoters did not get the complimentary tickets exemption for not having provided sufficient detail, while two others who had provided the same level of detail were allowed the exemption. The auditors, therefore, recommended a standard fee reporting form."
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Ethics in Financial Management, 2007.
This paper discusses morality in the financial management industry and the fall of global business giant, Enron.
3,007 words (approx. 12.0 pages), 7 sources, MLA, $ 88.95
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Abstract
The paper discusses how the Enron scandal encompassed a myriad of complex transactions involving mysterious partnerships that allowed Enron to book huge corporate profits and payments to insiders, while simultaneously ignoring any associated financial liabilities. The paper explores the topics of ethics and morality in the financial management industry, using the accounting scandal of the Enron case as a model of what financial institutions of today should not do. The paper also discusses briefly what actions the management at Enron could have taken to avoid the financial disaster that occurred.
Outline:
Executive Summary
Introduction
Enron's Fraudulent Financials
Ethics and Morality at Financial Institutions
Preventive Actions for Financial Institutions to Take
How the Enron Fraud Could Have Been Avoided
From the Paper
"In the past few years, several scandals involving the improper management of financial data have emerged; however, the fall of global business giant Enron in 2001 is the most notable. That same year, Fortune Magazine had selected Enron as the most innovative company in America, six times in a row (Canto, 2002). In just 15 years, Enron grew from nowhere to be America's seventh largest company, employing 21,000 staff in more than 40 countries. As a result of this widespread success, Enron was hailed as a new-economy company that would act as a business model for others to follow. However, also in 2001, Enron filed for bankruptcy, and it was revealed that the firms' success was really attributed to the fraudulent manipulation and unethical management of financial data."
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Managerial Accounting, 2007.
An analysis of the factors that determine success for the managerial accountant.
3,157 words (approx. 12.6 pages), 13 sources, APA, $ 91.95
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Abstract
This paper analyzes the factors necessary for a managerial accountant to succeed in an independent practice and within a larger organization. The author emphasizes that managerial accountants must set the standard for communication within their practices, particularly in regard to strategic issues and relationships between other accountants in their practice. Additionally, the paper shows that managerial accountants must be linked organizationally to the accounting department that they support, which includes training end users to become more proficient in interpreting financial documents. The author concludes that more research is needed in the area of managerial accounting communication so that managers responsible for making training decisions and communicating on a continual basis will have enough tools with which to base their decisions.
Outline:
Introduction to Communication within the Accounting Profession
Leadership over the Managerial Accountant
Leadership by the Managerial Accountant
Decision-Making by the Managerial Accountant
Staff Motivation through Communication by the Managerial Accountant
Communication and Compensation
Outside Training
Management Priorities by the Managerial Accountant
Communicating Expectations of Staff
Marketing
The Communication of Ethical Standards
Conclusion
From the Paper
"As a result, managerial accountants must be flexible to change and adaptation, and those with a broad spectrum of behavioral understanding in addition to financial skills are more properly suited for their positions. This includes a communication medium that reaches the intended audience efficiently and effectively. This paper will analyze the correlation between managerial accountants and their means of communication necessary for their practice to thrive. It will also provide recommendations throughout that managerial accountants can incorporate into their practice in order to bring the profession as a whole to a new level of success."
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The Enron Scandal, 2007.
An in-depth look at the Enron accounting fraud and its consequences.
3,014 words (approx. 12.1 pages), 7 sources, MLA, $ 88.95
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Abstract
This paper discusses the economy of the accounting industry, the environment in which the Enron fraud occurred and the outcomes of the related lawsuits. The paper presents a SWOT analysis of the company and explores the company's market cap before and after the fraud. The paper concludes that the Enron accounting scandal may be credited with at least setting the stage for accounting reform in the United States.
Outline:
Introduction
The Economy of the Accounting Industry
The Environment of the Fraud
SWOT Analysis
Conclusion
From the Paper
"In the past decade several accounting scandals have emerged; however, the most notable accounting scandal involved the global business giant Enron, an American energy company based in Houston Texas. The Enron scandal encompassed a myriad of complex transactions involving mysterious partnerships that allowed Enron to book huge corporate profits and payments to insiders, while simultaneously ignoring any associated financial liabilities. In just 15 years, Enron grew from nowhere to be America's seventh largest company, employing 21,000 staff in more than 40 countries (BBC News, 2002). The firm's success turned out to have involved an elaborate scam."
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Brand Images, 2007.
An evaluation of BD's Mongolian Barbeque restaurant and the P.F. Chang restaurant.
980 words (approx. 3.9 pages), 2 sources, MLA, $ 34.95
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Abstract
The paper compares and contrasts BD's Mongolian Barbeque with the P.F. Chang restaurant. The paper explains that both restaurants are based in the US, acting within the food industry, and focus on the specific traits of the Mongolian and Chinese cuisine respectively. The paper further explains that the BD brand is perceived as offering a dynamic, unconventional, imagination-supporting experience, while the P.F.Chang brand is seen as a symbol for culinary harmony, qualitative services and concern for the client's nutrition requests or needs. The paper also examines the tools these companies use for gaining customer loyalty.
From the Paper
"BD's Mongolian Barbeque's unique selling proposition (U.S.P) derives from a rather ludic profile because it lays a great stress on the idea of "interactive dining experience" (http://www.gomongo.com/) by inviting its clients to create their own stir-fry. Consequently, it targets a segment that is willing to have the initiative of its own meal while relaxing and having fun, at the same time. The idea of breaking routine boundaries and differentiating from other people who are afraid to try something new or unconventional is perfectly outlined by the company's slogans determining to action: "BDifferent! Go Mongo", "Create your own stir-fry!", "BD's is an interactive casual dining experience focused on fun, choice, control" or "You rule the experience" (http://www.gomongo.com/)."
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Corporate Governance in Australia, 2007.
A comparison of corporate governance and responsibility in the United States and Australia.
3,963 words (approx. 15.9 pages), 17 sources, MLA, $ 107.95
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Abstract
This paper discusses Australia's corporate responsibility and corporate governance. The paper begins by analyzing the major schools of thought regarding corporate responsibility and governance. The paper then compares the similarities and differences between US and Australian corporate governance. It concludes by discussing the Sarbanes-Oxley reforms in the US.
Table of Contents:
Introduction
Analysis of Major Schools of Thought on Corporate Responsibility and Corporate Governance
Similarities and Differences of US and Australia's Corporate Governance and Responsibility
The Sarbanes-Oxley Reforms in the US
Conclusion
From the Paper
"On the other hand, the role of the directors in the corporations does not mean anything as such the shareholders do not have any "positive" control rights over the corporation granting them direct input into and say over how the corporation is governed or whether certain business opportunities are pursued. Shareholders are still given the right to vote for the board of directors, most importantly, and can make recommendations on governance and business matters to the board through the shareholder proposal process. They also have the right to vote on certain mergers and on any proposed sale of all or substantially all of the corporation's assets. Their approval as well recognized such that the company's articles of incorporation cannot be amended without them saying yes. They are also given the right to vote to amend the bylaws. Nevertheless, they do not have any authority to manage the day-to-day business directly or to set overall corporate policy and strategy, unless granted such control in the certificate of incorporation, which happens rarely, if ever. (Paredes, 2004)"
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The Sarbanes-Oxley Act, 2007.
An analysis of the Sarbanes-Oxley Act of 2002, which targets white-collar business fraud.
1,841 words (approx. 7.4 pages), 10 sources, MLA, $ 59.95
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Abstract
This paper discusses the Sarbanes-Oxley Act of 2002, which states that all business corporations need to better supervise and control their employees, documents and information and sets severe measures for those who destroy documents or hide them from the public or the government's institutions. The paper looks at the criticism and dissatisfaction of businesses with this legislation but also examines the positive effects of the bill on white-collar crime and corporate behavior. The paper evaluates the economic impact of the Sarbanes-Oxley Act.
Outline:
Abstract
Case Information
The SOX case of Richards vs Lexmark International Inc.
Literature on the Sarbanes-Oxley Act of 2002
Conclusions
From the Paper
"During the past few decades, the number of white-collar business fraud cases seemed to increase dramatically. Due to an immense interest and press investigations, these crimes were brought to the publics' attention, causing them to lose their confidence in the fairness of business actions. In July 2002, Senator Paul Sarbanes and Representative Michael G. Oxley presented the American Senate with the Public Company Accounting Reform and Investor Protection Act of 2002."
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Business Ethics, 2007.
This paper explores business ethics in the context of the Enron scandal.
2,561 words (approx. 10.2 pages), 10 sources, MLA, $ 77.95
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Abstract
The paper discusses the Enron scandal from a mainly financial standpoint and deals with what the Arthur Anderson accounting firm did wrong and the consequences that came from their accounting errors. The paper looks at the concept of business ethics that is still unclear to many companies and employees and shows how companies must learn from the mistakes of Enron and have a sound policy in place. The paper also examines the responsibility businesses have for society and the lack of Enron's social responsibility.
From the Paper
"Business ethics do not require understanding from a managerial standpoint only. Employees should be aware of what business ethics really mean, and what the ethical rules of their company are. Most employees would agree that it is wrong to steal money from the company they work for. However, those same employees would think nothing of taking home a pen they stuck in their shirt pocket, or a notepad they took with them when they went out to talk to a client. While small items such as pens and notepads may seem very insignificant, even small items are part of the ethical dilemmas that face companies today."
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Arctic vs. Polaris, 2007.
A financial analysis and comparison of Arctic and Polaris.
1,478 words (approx. 5.9 pages), 6 sources, APA, $ 48.95
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Abstract
The paper uses current ratios and the quick test to evaluate the liquidity and the short-term solvability of Arctic and Polaris. The paper discusses how a company that is in short-term financial difficulties may have difficulties in the long run as well. The paper, therefore, assesses the liquidity status for a judgement on the overall financial health of the two companies. The paper explains that the current ratio is calculated by dividing the current asset value to the current liabilities value and, subsequently, compared to 1. For a company not to be in trouble with its liquid assets, its current assets must be greater in value than the current liabilities, so the current ratio has to be over 1.
From the Paper
"Indeed, as far as the current ratio and short-term solvability are concerned, the companies have values higher than 1, which shows that they will be able to honour any short-term liabilities from their current assets. On the other hand it is interesting to notice that the current ratio at Arctic is almost 2.5 higher in value than the one at Polaris. A more prudent choice from Arctic would be the best explanation, putting away all risk of short-term solvability problems."
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Government Budgets, 2006.
This paper compares the government budgets of Clark County in Nevada, the State of Nevada and the White House's Office of Budget and Management.
1,290 words (approx. 5.2 pages), 4 sources, APA, $ 43.95
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Abstract
This paper explains that all the budgets of governmental agencies share the goals of significantly cutting costs, reducing their scope of operations through outsourcing and improving flexibility and responsiveness through the empowerment of management. The author points out that technological advances in information technology and information systems, supported by increased user expertise and familiarity with technology, have allowed budget management to break away from its traditional constraints but have forced many governmental agencies to establish management control mechanisms. The paper details each of the budgets from Clark County in Nevada, which is the smallest in terms of revenues and expenditures, to the larger budget of the State of Nevada and to the largest budget, which is the White House's Office of Budget and Management.
Table of Contents:
Introduction
Nevada's Clark County
State of Nevada
The White House's Office of Budget and Management
From the Paper
"In order to increase revenues, Clark County has instituted their Capital Improvement Program (CIP), a five year plan which is reviewed and updated annually in conjunction with the preparation of the County's operating budget. The CIP's mission is to finance infrastructure improvements, government facility construction, and equipment acquisition. The goals of CIP are to: 1) access capital needs; 2) identify funding sources for those capital projects/programs, which will provide the greatest return on investment in terms of meeting the increasing demand for infrastructure, public facilities and services; 3) establish priorities among projects to increase the utility of County resources; 4) improve financial planning through disclosure of future bond issues and assessment of fiscal impact."
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Time Value of Money, 2006.
A review of financial planning (time value of money applications) when preparing for retirement.
4,892 words (approx. 19.6 pages), 3 sources, MLA, $ 124.95
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Abstract
This paper takes a look at the application of the time value of money (TVM) theory when planning for retirement. The paper reviews the case of Mr. and Mrs. Smith, taking note of their current financial situation. The paper discusses what steps need to be taken to prepare for their future and their retirement.
Outline:
Retirement Planning Case Study
Saving For College
Retirement Living
Discussion and Recommendations
Sensitivities
Alternative Investment Opportunities
From the Paper
"Other types of investments, such as stocks, or mutual funds have high rates of return. However, they also carry a substantial amount of risk as well. One has to weigh the amount of risk involved with each type of transaction. In general, mutual funds are much less risky than single stock purchases. However, there are options, such as combining low risk investments with higher risk investments in an attempt to balance risk with return. The type of investment depends on the level of risk that the customer is comfortable with. "
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Data Management, 2006.
A look at the importance and significance of data management systems for small accounting practices.
2,717 words (approx. 10.9 pages), 14 sources, MLA, $ 81.95
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Abstract
This paper explores the significance of data management for small accounting firms and the concerns these firms have related to data management costs and security issues. The paper interviews and surveys managers from fifty accounting firms.
Outline:
Abstract
Chapter 1-Introduction
Background
Purpose
Importance of This Research
Statement of the Problem
Specific Aims
Method of Inquiry
Limitations
Paper Organization
Chapter 2- Review of Related Literature
Purpose of Paper
Purpose of Chapter
Chapter Organization
The Importance of Data Management for Accounting Firms
Chapter 3-Methodology
Purpose of Paper
Purpose of Chapter
Chapter Organization
Sampling Unit
Sampling Frame
Method of Selecting the Sample Elements
Participants
Data Analysis
Experimental Procedures
Research Hypotheses
Strengths and Weaknesses
Conclusion
From the Paper
"It is important to note that several research studies related to data management systems for accounting companies have been carried out (Kahneman and Tversky, 1979; Johnson, 1990; Reckers, et al. 1993; Rutledge, et al. 1993; Asare, 1992; Lewis, et al. 1983; Messier, 1992; Bamber, et al 1991; Brown, 1985; Budescu and Weiss, 1987; Mowen, 1987; Pei, et al. 1992). However, no research has focused on the costs and security issues of data management systems for mid-sized accounting firms. Therefore this research will fill this vital gap existing in the literature of data management systems. The issue of data management security and costs for mid-sized accounting firms not only in the local but also in the global context has been a neglected subject. Despite its significance, very few research studies have actually presented a conceptual framework for high-quality data management systems. One reason for this can be the fact that data management security and costs issues are difficult to measure (Pei, et al. 1992). This study aims to fill this gap by exploring data management security and costs for mid-sized accounting firms. "
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Australia Banking Industry, 2006.
A discussion regarding whether Australia should introduce deposit insurance in banking.
1,921 words (approx. 7.7 pages), 12 sources, MLA, $ 61.95
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Abstract
This paper reviews the issue of deposit insurance banking in Australia. According to the paper, Australia does not currently have systems of financial regulation which include deposit insurance. The paper discusses the recommendation made by Australia's Council of Financial Regulators (CFR) to introduce a deposit insurance scheme.
Outline:
Introduction
Current Regulations of the APRA/ Powers of the APRA
Explicit Deposit Insurance - Advantages
Explicit Deposit Insurance - Disadvantages
Disadvantages of Explicit Deposit Insurance
Does Australia Need the System Proposed by the CFR?
Summary and Conclusion
From the Paper
"According to the government in Australia who has identified an issue that it states "would arise on closure of a distressed financial institution, it has also identified an issue which would arise on closure of a distressed financial institution. In these circumstances, there is currently no mechanism for providing depositors/policy holders with access to their funds on a timely basis. While the relevant legislation give depositors/policyholders first claim on the assets of a failed institution, it makes no provision for timely payments. Given the lengthy nature of the wind-up process, it could take many months, or even years, before funds are available for distribution." (Council of Financial Regulators - Failure and Crisis Management in the Australian Financial System 2006) This would be expected to results in financial hardship for many homes and businesses and place a great deal of pressure on the Government to "do something". (Council of Financial Regulators - Failure and Crisis Management in the Australian Financial System, 2006) The Council states that this "is an inappropriate outcome both for the more vulnerable members of society" (Ibid) as well as for the Government. The Council states that it is: "not attracted to the cumbersome pre-funded deposit insurance and financial system guarantee schemes found in other countries."
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Organizational Behavior, 2007.
This paper explores the issue of workplace and employee motivation.
1,642 words (approx. 6.6 pages), 5 sources, APA, $ 53.95
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Abstract
The paper discusses how management must be able to motivate all staff employees, improve performance and appropriately address employees' resistance to increasing productivity. The paper examines the organizational efforts of an average retail store and identifies motivational theories such as managing diversity, releasing every employee's potential, mentoring, motivation through equity, expectancy and goal setting, and levels of trust between management and employees. The paper concludes that a retail establishment would be well-advised to implement an "employee ethics" theory into its management efforts.
Outline:
Introduction
Releasing Every Employee's Potential
Managing Diversity
Motivation through Equity
Expectancy
Goal Setting and Levels of Trust
Overview of Motivational Theories
Employee Retention
Conclusion
From the Paper
"One such theory of employee motivation is called motivation theory, which seeks to explain all kinds of motivated behavior in different situations, including behavior in organizations. Compensation administration is an application of motivation theory (Mitchell, 1992). Since the majority of behavior is sense motivated, individuals are greatly influenced by their environment. Thus, retail establishments can influence people's behavior by changing environments and rewards. The best known theory of motivation in this area is Maslow's theory of human motivation, which centers on the theory of "physiological needs (Maslow, 1943)."
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