Abstract
This accounting paper analyzes and comments on the financial health of Southwest Airlines. It comments on earnings per share, its overall financial position, its capital structure and leverage, the short-term and long-term strategy of the company. The paper also presents an evaluation of the company's overall value.

From the Paper
"Southwest Airlines Co. is a domestic airline that provides predominantly short, haul high frequency, point-to-point, low-fare passenger airline service in the United States. Southwest Airlines has a number of internal strengths. Southwest is the largest airline in the United States based on total passengers and total passenger miles flown. Whatever Southwest may lack in amenities for frequent business travelers, it makes up in lower fares, convenient schedules and direct or point to point travel itineraries. An article in marketing suggests that there is likely..."

Tags:accounting project, fouthwest airlines, balance sheet, income statement, levelrage, liqudity, profitability, efficiency, SEC, competitiveness, competitive advantage, stock price, earnings per share, gross sales, net income

Abstract
This paper answers a series of questions about accounting and financial analysis of companies. First, the paper posits if a CEO ever decide to implement a suggested project when the financial analysis showed that its internal rate of return (IRR) was below the cost of capital. This question in analyzed from various perspectives.

From the Paper
" Internal Rate of Return (IRR) means determining the yield on an investment by calculating the interest rate that equates the cash outflow (cost) of an investment with the subsequent cash inflows (355). The IRR can also be defined as the discount rate at which the Net Present Value (NPV) of a project is zero. When the IRR is higher than the cost of capital, the project would be seen as worth undertaking and likely to be profitable. For this reason, a CEO would decide against implementing a suggested..."

Tags:buisness, accounting, questions

Abstract
This paper is an audit of the curriculum of a major university Department of Accounting. The paper reports that information needed for the research process came from three primary data source groups: the University, the accounting profession and needs of society such as businesses. The author states that this information was used to evaluate the current curriculum and to make recommendations for future accounting courses.

Table of Contents
Introduction
Summary of the Research Process
Summary of Findings
Professional Issues
Institutional Issues
Societal Issues
Analysis and Interpretation
Recommendations

From the Paper
"Additionally, to be effective, the reports prepared and the records maintained by an internal auditing function must be relevant, reliable, accessible, complete, accurate, and timely. The Committee on the Financial Aspects of Corporate Governance (1992) noted that the changing function of internal auditors is complementary to, but different from, that of external auditors. Internal auditors focus on providing data for the internal use of an organization's managers, while independent, external auditors focus on providing data for external uses by investors and creditors. Because of this difference, it is good practice for companies to establish internal audit functions to undertake regular monitoring of key controls and procedures."

Tags:control, procedure, audit, governance, institution

Abstract
This paper discusses the project analysis methods: Net present value, return on investments, payback period, internal rate of return, and modified internal rate of return (MIRR). Formulas for NPV and MIRR are provided. These financial accounting tools are particularly helpful in deciding between mutually exclusive projects.

Abstract
This is a project based on Walt Disney Company concerning some very basic measures of corporate performance and reporting. It is not intended as a balanced investment opinion on the security.

From the Paper
"Walt Disney Company NYSE DIS is a diversified global entertainment company. It has some securities listed on the Luxembourg exchange in addition to the common listed on the NYSE. It is a cinema production company that has diversified into various media including television radio cable and Internet operations. The parks and resorts operations include theme parks in Florida, California, France, Hong Kong and Japan. The movie studio create and ..."

Tags:Annual Report 10K report, Auditors Report, Earnings, growth rates, margins, Resource allocation, Liability and equity distribution, debt equity ratio, Depreciation, Inventory turnover

Abstract
The intent of this paper is to provide a thorough analysis of the use of project management concepts in the design and manufacture of medical devices, and the streamlining of procedures in hospitals as well. In particular, the paper looks at how the use of project management concepts in the development of medical products is heavily dependent on the use of the System Development Lifecycle (SDLC) framework and concepts. An assessment of the use of project management as a means of translating the unmet needs of customers into finished medical products, and in the case of hospitals, the development and refinement of hospital procedures, is discussed in detail within this paper. Taking this focus keeps project management more focused on those customers and patients they are meant to serve.

Outline:
Executive Summary
Making Project Management Accountable to Customers and Patients
Overview of the Benefits of the Gathering Systems Requirements Process
Why the Gathering Systems Requirements Phase Is Most Critical
Project Management and Overcoming Resistance to Change
Change Management Benefits From Project Management
Comparing Business Versus Technical Needs In the Context of the Gathering Systems Requirements Phase
Project Management Benefit of Understanding User Requirements
Conclusion

From the Paper
"In the context of the System Development Lifecycle (SDLC) the Gathering Systems Requirements Phase is the most critical in that it centers on getting the needs of the customers included in the design of the application or product or the development of a hospital procedure or service. The functional specification of any product, software or service must be first based on the Voice of the Customer (VoC) and specifically focus on their unmet needs. Specifically in the case of creating procedures to serve patients, the ability to have transparency throughout all service transactions is critical. The Gathering Systems Requirements Phase is the most critical phase of the SDLC as it also sets the foundation for the product's and services' structure and approach to resolving customer unmet needs, and defines the future product roadmap of the entire product series for the next three to five years."

Tags:System, Development, Lifecycle, patients

Abstract
This paper outlines the core components of the CMMS analyses of the approach, activities, resources and methodology to develop and deliver (1) facilities to provide the maintenance management department the ability to track inventory, equipment downtime and preventive and corrective maintenance issues and (2) to create a database tracking patient information, which eventually will communicate between various facilities and provide compliance for Health Insurance Portability and Accountability Act (HIPAA) and Joint Commission on Accreditation of Healthcare Organizations (JCAHO). The author points out that the implementation process is based on a phased approach with weekly status meetings to ensure accurate baselines; the time element will be tracked weekly to ensure proper billing and to keep actual cost against project cost. This paper explains that XYZ Inc. uses what is called the Constant Improvement Approach to projects, which assumes that nothing can be perfect initially; instead, projects are constantly progressing and steadily reaching the pinnacle of excellence at the end of the project. Tables.

Table of Content
Executive Summary
Mission Justification
Scope of the Project
Deliverables
Technical Requirements
Measurement Criteria
Management Best Practices
Tasks
Risk Assessment and Mitigation
Risk #1
Impact of Risk #1
Mitigation Strategy of Risk #1
Risk #2
Impact of Risk #2
Mitigation Strategy of Risk #2
Risk #3
Impact of Risk #3
Mitigation Strategy of Risk #3
Risk #4
Impact of Risk #4
Mitigation Strategy of Risk #4
Risk #5
Impact of Risk #5
Mitigation Strategy of Risk #5
Change Management Plan
Forecast
Closure Process
Project Audit Process
Budget Estimates
Key Learning Points
Learning Points from the "Selecting and Initiating Projects"
Learning Points from the "Managing Project Risk"
Key Learning Points

From the Paper
"XYZ Inc. will also ensure that all current essential staff named in the statement of work will be trained efficiently in the software and be able to operate all facets of the software as needed to fulfill their duties. There will also be a delegate from GUH that will be trained as a trainer for this software to assist other members in remote locations on the use of this software. This person will be certified to train and authorize technical assistance to anyone in the organization on any aspect of this software."

Tags:track, software, database, implementation, risks

Abstract
This paper reviews key issues that shape the future of the accounting profession such as modifying the GAAP standards to more accurately reflect modern business models, finding better methods for accounting of intangible assets, developing more uniform international standards and providing more public access to once privileged information. Next, the author suggests that, in the future, educational programs will require ethics classes. The paper concludes that the accountant of 2014 will resemble the accountant that is beginning to emerge today but will have a new set of tools. The paper has end notes.

Table of Contents:
Introduction
Do We Need More Regulation and is it Inevitable?What Education is Needed by the Professional Accountant to Meet Future Demands?
Will a New Format for Financial Statements Help Provide Disclosure Needs?
Conclusions

From the Paper
"Another issue that will affect the future of accounting is the need to cater to an International audience. Globalization of businesses means the need to develop standardized forms of reporting so that information can be universally understood by a diversified audience. The adoption of international standards is already underway. However, developing the specifics of these standards remains an issue. The problem centers on the many variations that exist in accounting practices within different countries. Most will agree that if we wish to continue to expand our global presence, then everyone needs to be on the same page. However, getting them there will be a long process."

Tags:madoff scrutiny sarbanes-oxley standardization, decision-making team

Abstract
This paper explains that general accepted accounting principles (GAAP) provide a consistent framework for the production and presentation of financial statements. The paper points out that GAAP provides easy interpretation and comparability of the statements between companies. The paper then analyzes Western Digital's annual report and projects that, because of its conservative outlook, the company will more likely spend its capital on organic growth or small acquisitions that will be easy to digest. Next, the paper reviews Toyota's annual report and surmises that the largest factor impacting US performance was an adjustment to meet a US accounting standard rather than any sort of sales or expense shift.

From the Paper
"The difference between current assets and liabilities, and non-current ones, is important to financial statements. This distinction relates to the two main components of a firm's financial situation - the overall situation and the short-term situation. The short term situation directly relates to a firm's liquidity and solvency, giving a picture of the firm's ability to survive in the near term. This is specific information, and not necessarily related to a firm's long-term health. Liquidity issues can cause problems even for a very healthy company."

Tags:consistency integrity, foreign firms, liquidity, cash flow

Abstract
In this article, the writer uses planning and management software to detail a plan to construct a raised, rectangular pond for a backyard area for aquatic plant life. The writer uses a process to account for and coordinate the elements of cost, schedule and technical objectives. The writer points out that cost and schedule are flexible within reasonable parameters and are to be determined on the basis of technical objectives.

From the Paper
"The pond will be raised because the area has a low groundwater level, and the walls of the raised portion will protect the system. A combination of concrete blocks and a flexible liner will be used for ease of installation and reduced costs. Also, there is no room on site for a truck to park to pour cement for a different type of construction. This sort of system can be installed by one or two persons and does not require a professional installation, which again reduces costs. The entire system can be put together from pre-made units with clear instructions for installation."

Tags:project, plan, construction