Abstract
This paper discusses the organizational roles of chief financial officers (CFO), comptrollers, treasurers, reimbursement directors and internal auditors within a health care setting. It discusses whether or not all of these positions are necessary in today's health care setting and why it is necessary to have multiple positions in a health care organization.

From the Paper
"Kirkegaard (1997) proposes that the concept of liquidity is extremely familiar in the theory of accounting and financing. It is defined as having a direct relationship with the action of "paying." Enterprises or individuals are said to be liquid at a moment or within a period when they are able to pay their due debts now or within the period concerned. Payment can be made either in cash or by using references to cash. The daily language of accounting contains expressions such as "liquid capital" or simply "liquidity," terms that simply refer to means of payment that are easily accessible. In practice, "liquid capital" and "liquidity" can have three and only three forms. The ability to pay can be demonstrated by the presence of means of payment in the form of: cash holdings, deposits in bank accounts of various kinds, and prearranged rights to draw on credits of various kinds."

Tags:CFO comptroller treasurer, reimbursement director, internal auditor

Abstract
The paper explains the educational requirements and experience that are valued by those selecting chief financial officers (CFOs). The paper discusses the greater need for leadership and soft skills that include communication skills and personal integrity. The paper notes the importance of building relationships with the CEO or the CEO's bosses on the board of directors. The paper concludes that while there is no one clear path to becoming a CFO, executive recruiters, CFOs and other executives all seem to agree that these skills, traits and experiences form the core of today's CFO. The paper provides an annotated bibliography.

From the Paper
"The role of the Chief Financial Officer (CFO) has been increasing in prominence over the past decade. Accounting scandals such as those at Enron and WorldCom, or the recent failures in the banking industry, have illustrated that failure to manage the accounting, risk controls and compliance of a company can lead to the downfall of CEOs or even of the firm itself. The passage of the Sarbanes-Oxley Act has also contributed to the rise of the CFO, by placing more emphasis on the control and reporting function. With this rise in importance, the role of the CFO has been expanded, sometimes to the point where the CFO begins to supplant the Chief Operating Officer. The increase in responsibility is reflected in the need for additional skills, education, personality traits and experience. "CFOs are more involved in discussions that don't involve their typical bean-counter role -- discussions like build versus buy, offshore operations, and political impacts ." The result is a new breed of CFO, one that takes on direct responsibility."

Tags:leadership, accounting, communication, integrity, degrees

Abstract
This essay is a research proposal for a study to answer to the question: What education, experience, personality traits and skills are needed to become a CFO? The essay offers background into the role of the Chief Financial Officer, discusses literature relevant to the field, presents research methodology and discusses possible findings. The essay states that the expected findings include that the CFO role in today's business world places almost as much emphasis on soft skills and personality traits as it does on education and experience.

From the Paper
"The literature highlights that with the CFO's increased value to the organization comes a greater need for soft skills and leadership, and the ability to build relationships with the CEO or board. "Responsibility for compliance with the Sarbanes-Oxley Act of 2002 rests on the shoulders of CEOs, CFOs and the board of directors. " This fact has put the CFO into a much closer relationship with both the CEO and the Board. Therefore a prospective CFO needs to meet the needs and expectations of the CEO and the Board . David Johnson, CFO of the Hartford Services Group, states it succinctly: ""The CEO connection is the single most important thing a CFO must understand and maintain," and that a sound strategy will depend on myriad interpersonal factors."

Tags:education, finance, leadership

Abstract
This paper takes a look at the growing trend to promote the company CFO to the position of CEO. Over the past 18 months an increasing number of company boards have decided that this transition would best serve their shareholders. Traditionally, however, there were few CFOs who were aiming for the top job and even fewer shareholders who would consider appointing them.

From the Paper
"There are many reasons for which companies could appoint former CFOs as chief executive officers. Their financial expertise and market approach, their prudent manner to take on new challenges and the well supported arguments of their investment decisions are definite advantages. There are two qualities required from someone reaching the position of CFO: a comprehensive knowledge of finance and internal controls and an understanding of the operational and commercial aspects of business. These attributes are also demanded for CEOs.
The strong financial background is an important quality. Nick McCall, chair of the London chapter of The Financial Executives Networking Group (Feng), cited in one article published in Corporate Finance, April 2005, explains that: "Business is becoming increasingly complex - and deal making highly technical - [so] CEOs need to have a sound financial background."

Tags:finance, management, investor, board, operations

Abstract
This paper examines how hunting for sunken treasure on the ocean floor depends, as it always has, on reports of shipwrecks written shortly after the fact, old maps, and lore passed down; it sometimes depends on locating the ships with sonar, but usually with divers simply getting in the water, swimming down and out from the search ship as far as they could. In particular, it looks at how, for the past couple of decades, treasure divers have become treasure hunters, sending down robotic "hands", which are capable of working much deeper than a human body, after finding the treasure with a new form of sonar, side-scan sonar.

From the Paper
"Mel Fisher, in the 1980s and 1990s, was one of the most successful and famous treasure hunters. His Treasure Salvors of Florida had found the Atocha, a rich wreck in 54 feet of water off the Florida Keys. His first find, however, had been engineered with a machine he tinkered together himself. Towed beneath the search ship and shaped like a mailbox, it was metal device that could channel prop wash straight to the ocean floor where the resulting turbulence would lift tons of sediment and reveal wrecks. That find, in the 1960s, was gold doubloons from a fleet of treasure ships that sank in 1715. By the time of his big find in the early 1970s, the Atocha, early side scan sonar was available and Fisher was using it."

Tags:side, scan, sonar, shipwrecks, treasure

Abstract
The paper analyzes the theme of coming of age within this study of Robert Louis Stevenson's novel "Treasure Island". The paper discusses how the main character, Jim Hawkins, must learn to outgrow his youthful fancies for adventure by realizing the real mortal danger that he must undergo as a mate of the Hispaniola. The paper relates that not only must he learn to understand the dangerous actions of the mutineers he faces, but he must also rely on his own personal initiative to survive and resolve the place of the hidden treasure.

Tags:island, treasure, pirates

Abstract
This paper discusses the theme of greed in Robert Louis Stevenson's "Treasure Island", focusing on the relativity of greed and its futility.

Tags:greed, Treasure Island, Robert Louis Stevenson, pirate, boy, futility, relativity

Abstract
The paper examines the factors of coming of age in Stevenson's novel, "Treasure Island" by looking at the growth of the protagonist, Jim Hawkins, from youth and into manhood. The paper shows how Jim evolved from an inexperienced and naive young man into a man that learned the realities of treasure hunting and of the hardened and callous dangers on the high seas.

From the Paper
"The central prospect of a young man embarking on a journey to find a lost treasure with men that are much older is part of Stevenson's coming of age thematic in Treasure Island. After he has discovered the map with his mother about Captain Flint's treasure and presents it to Dr. Livesey and Squire Trelawney, Jim is recruited into a sea expedition that demands his highest sense of courage and bravery in the face of the danger that Long John Silver and his pirating mates represent. After Squire Trelawney mistakenly hires Silver and his men to man their ship, Jim must invariably learn to live with sea hardened men that are at once ruthless in their murderous ways; as they are also determined to mutiny when they are far out at sea."

Tags:Captain, Flint, Dr., Livesey, Squire, Trelawney, Gunn, Long, John, Silver

Abstract
This paper discusses the book's setting and goes into great detail about the different characters, paying special attention to their individual roles in the storyline. The writer also discusses the many different conflicts in the book and how they contribute to the major theme in the book, good versus evil. According to this author, "Treasure Island," by Robert Louis Stevenson is still a classic tale of the coming of age of a young boy in a time that is filled with adventure that today's youth can still appreciate and enjoy.

From the Paper
"His maturity really begins with the arrival of Billy Bones, the old captain Billy describes as having "breath hanging like smoke in his wake as he strode off" (12). Billy seems a typical roughneck who frightens people but at the same time knows his match and backs down. When he tries to intimidate Dr. Livesey at first meeting, Billy is put in his place with, "I have only one thing to say to you, sir," replies the doctor, "that if you keep on drinking rum, the world will soon be quit of a very dirty scoundrel" (10). This statement gives the reader important insight into not only Billy Bones' vulnerability against authority but also aptly describes Dr. Livesey character. He is an educated and knowledgeable man, well respected for his competence and loyalty. He always does what is reasonable and practical, unlike the impetuousness of the pirates and Jim."

Tags:seas, gold, mystery, pirate, parents, jim, boy, world, pirates, doctors, england, charm, bravado, truth

Abstract
The paper provides a critical analysis of Christine De Pisan?s medieval book, "Treasure of the City of Ladies". Originally composed in 1406. The author describes the emphasis of the book on the treatment, roles and lives of women throughout all classes in medieval society.

From the Paper
"By addressing all classes of females in society the text expresses that exploitation and oppression were not just conditions suffered by the peasant class. The author espouses consistent, redundant expressions of women's roles throughout all classes, demonstrating that feminine life was in constant comparison with the image of feminine perfection in medieval society, one of religious virtue and piety. "

Tags:etiquette, medieval, nobility, piety, virtue