| Papers [331-345] of 762 :: [Page 23 of 51] | | Go to page : <— 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 —> | |
|
|
"The Market Pricing of Accruals Quality", 2007.
An analysis of the strengths and weaknesses of the research paper, "The Market Pricing of Accruals Quality", by Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper.
3,617 words (approx. 14.5 pages), 10 sources, MLA, $ 100.95
»
Click here to show/hide summary
Abstract
This paper analyzes the theoretical and methodological strengths and weaknesses of the research paper, "The Market Pricing Of Accruals Quality" by Jennifer Francis, Ryan LaFond, Per Olsson, Katherine Schipper. The paper summarizes the strengths of the research and underlines the weaknesses of the empirical method. Finally, this paper discusses the limitations of the theoretical approach.
Table of Contents:
Synthesis Of Strengths
Accruals Quality Has An Impact On The Information Risk And The Cost Of Capital
Innate Accruals Quality Has A Larger Impact Than Discretionary Accruals Quality Has
Methodological Weaknesses
The Specific Sample Cannot Be Applied Generally
Hypotheses And Methods Are Questionable
There Are Variances Between Empirical Findings And Other Results
Theoretical Limitations
Only The Systematic Component Of Earning Quality Risk Contributes To The Equity Risk Premium
The Relation Between Accruals Quality And Cost Of Capital Depends On The Fundamental Risk
Accruals Quality Is Neither A Priced Risk Factor Nor A Determinant Of The Cost Of Capital
From the Paper
"In the paper Earnings quality and the equity risk premium: a benchmark model, Yee makes a distinction between the fundamental earnings and the reported earnings: the fundamental earnings are the accounting profits generating future dividend cash flows, while the reported earnings are the imperfect signal of fundamental earnings. He also makes the difference between the two sources of associated earnings risk: the fundamental risk and the earnings quality risk. The fundamental risk is the uncertainty of future dividends payments, whereas the earnings quality risk or information risk is the uncertainty that the reported earnings may not be announced quickly and precisely. Only the systematic components of earnings risk contribute to the equity risk premium, while all the components, either systematic or diversifiable, affect the earnings capitalization factors."
| |
|
Making of U.K. Tax Law, 2006.
This paper offers a critical examination of the various steps that have been taken to improve the making of tax law.
2,334 words (approx. 9.3 pages), 14 sources, APA, $ 71.95
»
Click here to show/hide summary
Abstract
After beginning by acknowledging that complexity is a major problematic feature of modern tax legislation, this essay proposes that the issue of reducing complexity and increasing simplicity be the main benchmark against which three discussion areas - The Tax Law Rewrite Project, The Tax Structure Review Programme and Parliamentary Reform - be critically examined in order to assess the extent to which they have improved, or could potentially improve, the making of tax law.
Outline:
Abstract
The Tax Law Rewrite Project
Tax Structure Review Programme
Parliamentary Reform
Conclusion
From the Paper
The suggestion that tax law should be 'simple and certain' is by no means a recent one; indeed it was one of Adam Smith's well known canons of taxation in his Enquiry into the Wealth of Nations of 1776 that this should be so . In spite of this, increasing complexity over the years appears to have been the norm for tax legislation. But what is it that makes it 'complex'? Adam Broke identifies it as manifesting itself as four individual factors: diversity (that the range of taxes is so broad that no one can claim to have an in depth competence with them all); volume (with the physical number of pages that make up the annual finance act growing significantly each year); drafting (with legislation being expressed in a way that is - at best - "unhelpful to the reader"); and finally, language (with the legislation being full of words that are not a part of modern ordinary vocabulary).
| |
|
Trusts Law: The Pension Protection Fund, 2006.
A look at the argument that the pension protection fund is simply an unnecessary burden on properly funded and effectively managed pension funds.
4,220 words (approx. 16.9 pages), 17 sources, APA, $ 112.95
»
Click here to show/hide summary
Abstract
The Pension Protection Fund (PPF) was introduced by the Government under the Pensions Act 2004 in order to protect members of private sector defined benefit schemes whose firms become insolvent with insufficient funds in their pension scheme. This paper begins with background discussion on the overall operation of the U.K. pensions system in order to demonstrate the context within which the defined benefit occupational trust scheme, and thus the protection conferred by the PPF, operates. It then examines the origins of the fund amid a growing crisis of deficient pensions funds, before detailing how it operates in practice. The key arguments in support of the title statement are then discussed, and evaluated through consideration of measures that have been taken in order to alleviate any such unnecessary burdens.
Outline:
Abstract
Background
The Role of the Trust in Pensions and the Growing Pensions Crisis
The Origins and Operation of the Pension Protection Fund
The 'Burden' of the Pension Protection Fund
Easing the Burden
Conclusions: An 'Unnecessary' Burden?
From the Paper
"Occupational pension schemes are in almost all cases established in the form of a trust . There are a number of advantageous reasons for this. Firstly, the use of the trust instrument allows for a number of benefits in relation to tax liability; provided that the scheme is 'approved' by the Inland Revenue, the investments made using the trust fund are free from both income and capital gains taxation, whilst additional tax reliefs exist in respect of the contributions to the fund from both the employee and the employer . Secondly the trust represents a "cheap and flexible vehicle" , allowing a scheme to be established in any such way as the employer wishes; consequently allowing it to set the 'balance of power' over the fund in its favour."
| |
|
Accessible Home Design Project, 2007.
An accessible home design project proposal for making homes of paralyzed individuals more accessible.
1,288 words (approx. 5.2 pages), 13 sources, MLA, $ 43.95
»
Click here to show/hide summary
Abstract
This paper presents a proposal for an accessible home design project by Caring & Sharing Center for Independent Living, Inc. The paper aims to determine what individuals with physical challenges and disabilities need in order to enjoy an independent lifestyle. The paper describes the services that the Caring & Sharing Center provides to consumers. The paper also discusses the financial aspects of the project and its challenges and options.
Table of Contents:
Introduction
Statement Of The Problem
Background Of The Problem
Americans With Disabilities Act (ADA)
Florida Building Code on Accessibility
Constraints and Limitations
Opportunities
Options For Consideration
Recommendation
Budget/Narrative
Project Benefits
Conclusion
From the Paper
"According to the US Census Bureau News Release, more than 50 million Americans report some level of disability. Approximately 51.2 million people have a disability; and for 32.5 million of them, their disabilities are severe. The US Social Security Administration defines disability in terms of the inability to perform Substantial Gainful Activity (SGA), meaning "work paying minimum wage or better". Although the International Classification of Functioning, Disability and Health (ICF) distinguish many types of disabilities, this research proposal is focusing specifically on disabilities associated with spinal cord injury or dysfunction (i.e. paralyses). For this purpose, paralysis is defined as the complete loss of muscle function of one or more muscle groups."
|
| Term Paper # 98813 |
temporarily unavailable
|
|
|
|
A Comparison of AMEX and NASDAQ, 2007.
A comparison of two stock exchanges: the American Stock Exchange (AMEX) and the National Association of Securities Dealers Automated Quotations System (NASDAQ).
786 words (approx. 3.1 pages), 8 sources, MLA, $ 28.95
»
Click here to show/hide summary
Abstract
This paper compares the various features of the American Stock Exchange (AMEX) and National Association of Securities Dealers Automated Quotations System (NASDAQ) stock exchanges, which are both very active exchanges. It analyzes the operational differences between the two and also presents the positive, as well as negative aspects of both.
Table of Contents:
Amex (American Stock Exchange)
NASDAQ (National Association of Securities Dealers Automated Quotations System)
Similarities
Differences
The Worldcom Scandal
From the Paper
"In contrast to the AMEX market, the NASDAQ employs an electronic listing of competing dealer quotes in which each dealer continually posts firm bids and ask quotes on an electronic screen. [2] There is no central limit order book on NASDAQ, although limit orders may be left with individual broker-dealers. However limit orders on NASDAQ do not drive the posted quotes since dealers are not required to consider limit orders in setting their quotes. Also, the effect of dealer competition is reduced by rules allowing directed order flow to less competitive dealers who agree to meet the best quotes. NASDAQ dealers can not rely on the limit orders of other investors and must post firm bid and ask quotes for minimum 1000 shares. Since NASDAQ dealers have monetary incentive to revise their quotes immediately following public announcements, even in the absence of trades."
| |
|
Establishment of GAAP, 2007.
An analysis of the intended purpose and effectiveness of generally accepted accounting principles or GAAP.
1,797 words (approx. 7.2 pages), 6 sources, MLA, $ 57.95
»
Click here to show/hide summary
Abstract
This paper discusses the set of accounting standards that are generally accepted and universally practiced, which the accounting profession has attempted to develop. The paper describes the background of these generally accepted accounting principles (GAAP) and their intended purpose. The paper also discusses the effectiveness of GAAP within the accounting profession.
From the Paper
"Their main focus is on the Division of Corporate Finance. Its jobs are to verify that the annual reports of companies have not lied to or misled investors, to review filings related to mergers and acquisitions, and to register new securities. One of the divisions major accomplishments is that it "provided administrative interpretations of the Securities Act of 1933, the Securities Exchange act of 1934, and recommends regulation to implement these statues." (Bateman) With these interpretations, the division makes rise of the Office of Chief Accountant. This office is the advisor to the commission on auditing and accounting matters. This office also works with private-sector auditing and standard-setting bodies like Financial Accounting Standards Board, or FASB and the American Institute of Certified Public Accountants, or AICPA. The SEC, FASB, and AICPA all work to address problems that arise from the current accounting standards. The SEC could not possibly manage all the accounting problems that arise alone. This is why they need help from the AICPA and FASB. GAAP is then formed when the SEC agrees with the decision made by the AICPA and FASB and implements the decision."
| |
|
Contemporary Media Issues, 2007.
An analysis of the contemporary issues facing the South African media, focusing on government legislation and the Internet.
6,955 words (approx. 27.8 pages), 11 sources, MLA, $ 156.95
»
Click here to show/hide summary
Abstract
This paper discusses important issues in contemporary media studies. The first part of this essay focuses on the South African media and government in terms of the relationship between the media and government. It discusses the state of broadcasting in South Africa and focuses on legislation and the future of the public broadcaster. The second part of the essay deals with the Internet as a form of media that is confronting the traditional realm of media studies. It discusses some of the issues stemming from the use of the Internet.
Table of Contents:
Introduction
Part A: Broadcasting Internationally
United Kingdom broadcasting environment
German broadcasting environment
South African Broadcasting Legislation
Independent Broadcasting Authority Act
Broadcasting Act
Independent Communication Authority Act
Major Broadcasters
The SABC
M-NET
Multichoice
e-TV
Research
Part B: The Internet
New media
Cultural impact
Media studies impact
Policy impact
Economic impact
Research
Conclusion
From the Paper
"The Internet has added volumes of possibilities to many segments of society, with various new discussions involving the impact of the World Wide Web on culture, policy, economics and media studies. The Internet provides something that other forms of media cannot, interaction. This is a major advantage for those accessing Internet forms of media as interaction allows for a better experience for both parties due to feedback (Fourie, 2001b: 364). This can be done through the use of voting polls for example, or forums where readers of an online newspaper, for example, can talk directly to reporters or with other readers. The speed and efficiency of email has allowed for feedback to online and offline media groups directly instead of waiting for conventional mail to reach any alternative media versions. The Internet has had a great impact on various sections of society, from culture, to economics and policy, as well as media studies. Its importance cannot be denied, and so it should be considered as a very important topic of study and research."
| |
|
Leveraged Buyouts, Junk Bonds & the Economy, 2007.
A discussion regarding the effect of leveraged buyouts and junk bonds on the economy.
1,683 words (approx. 6.7 pages), 7 sources, MLA, $ 54.95
»
Click here to show/hide summary
Abstract
This paper discusses leveraged buyouts, junk bonds and significant segments of current economic conditions in order to provide an understanding of these topics. The paper also takes a look at the issues of leverage and appropriate risk.
Contents:
Introduction
Leveraged Buyouts
Junk Bonds
Leveraged and Appropriate Risk
Analysis of Current Economic Trends
Business Within the Prudent Christian View
Summary and Conclusion
From the Paper
"Appropriate risk is basically self-defined: taking a risk that is suitable for the losses that an investor can sustain, their investment goals, and so forth. The risk should be based on an educated decision based on research, experience and thought. Greed dulls the senses and leads to poor decisions that could come back to haunt the investor, and opens up the possibility of being swindled by weak junk bond offerings. A simple, yet effective school of thought on appropriate risk says not to make a decision unless you know the leader (Anslinger, 1996). What this means is the ancient theory of caveat emptor, or let the buyer beware, is eternally true. Investors need to know who the real people are behind an acquisition or bond offering, study their track record, and weigh risk versus reward in the light of realism and educated decision making rather than a long-shot gamble, hoping for a big pay out at the end of the deal. The researcher would like to take this vantage a step further and urge that appropriate risk also take into account the effect of the buyout itself on the assets of the firm to be acquired."
| |
|
Fiscal Management in Mental Health Administration, 2007.
An evaluation of the issues and solutions related to fiscal management in mental health administration.
3,095 words (approx. 12.4 pages), 10 sources, APA, $ 90.95
»
Click here to show/hide summary
Abstract
This paper discusses the fiscal management issues of mental health administration. It particularly focuses on issues related to agency development and planning, budgeting and funding, assessment and evaluation and problems and restrictions. After assessing the related issues, the paper provides some solutions to the problems that may be encountered in the fiscal management of mental health administration.
Table of Contents:
Development and Planning
Budgeting and Funding
Assessment and Evaluation
Problems and Restrictions
Answers and Solutions
Conclusion
From the Paper
"This paper failed to include fiscal management issues surrounding advertising and marketing. As in business, a delighted patron is the finest advertisement an agency can have; on the other hand, a discontented patron can quickly damage an agency's character. Mental health administrators must always carefully select their merchandise and their shoppers because place, price, and production mean everything when marketing services."
"Mental health administrations must always be future oriented in order to survive. They must engage in fund raising campaigns, compete for grants, and pressure politicians to create new mental health programs and policies. Such measures require self-assured advocacy. After all, an agency will only be as successful as the atmosphere within."
| |
|
Accounting Information Systems, 2007.
An analysis of technological changes that have reshaped financial management and accounting for Riordan Manufacturing.
1,138 words (approx. 4.6 pages), 2 sources, MLA, $ 39.95
»
Click here to show/hide summary
Abstract
This paper describes the ways in which accounting information systems in the new era of business have changed all aspects of accounting and reporting. It discusses technological changes that have reshaped financial management and accounting. The paper examines the effects of this integration into the accounting cycle of the Riordan Manufacturing Company and analyzes the improvements of these changes. It explains how these changes aid in controlling their operational performance.
Table of Contents:
Introduction
Information About The Company And Their Closing Entries
Weakness of Post Closing Trial Balances
Changes That Can Be Made To Improve The System
Stating The Resources For The New System And How To Implement Them
Information About The Company And Their Post Closing Trial Balances
Weakness Of Post Closing Trial Balances
Changes That Can Be Made To Improve The System
Stating The Resources For The New System And How To Implement Them
Conclusion
From the Paper
"Accounting information systems in the new era of business has changed all aspects of accounting and reporting. Since the advent of the computer and the Worldwide Web technological changes have reshaped financial management and accounting. Workstations running applications can now instantly provide standardized data entry, inventory accounting, and financial worksheet inputs. We find the new accounting information systems provide a great deal of information and a real time control environment. They now change the way internal controls are implemented and the type of audit trails that exist within a modern organization. The lack of traditional forensic evidence, such as paper and journal entries is now replaced with a more accurate and updated form of accounting."
| |
|
Mergers and Acquisitions, 2007.
An analysis of the benefits and risks associated with international mergers and acquisitions.
1,198 words (approx. 4.8 pages), 3 sources, MLA, $ 41.95
»
Click here to show/hide summary
Abstract
This paper assess the impact of mergers and acquisitions on businesses, including "sensible" and "dubious" reasons for, and benefits and costs of, cash and stock transactions. The paper includes an examination of the financial risks of merging with or acquiring an organization in another country. It then discusses how the risks associated with merging can be mitigated.
Table of Contents:
Abstract
Mergers and Acquisitions
Reasons for Mergers and Acquisitions
Benefits and Costs
Financials Risks and Mitigating the Risks
Conclusion
From the Paper
"The costs associated with mergers and acquisitions lies with the risk of failure. Failed mergers and acquisitions occur when managers are unable to combine critical processing functions of the two companies. Mergers and acquisitions will result in unforeseen costs if the company does not properly estimate the cost of inventory and equipment. Additional costs occur when companies underestimate the costs of renovation expenses."
"Sometimes companies with few prospects for investments but with a surplus of cash, look to mergers as a way to deploy or invest the excess cash. Whether mergers or acquisitions occur vertically, horizontally or as a conglomerate, the potential benefits include expansion of sales territory and customers, combining complementary resources, improving synergies via shared operational efficiency and enhanced profitability to the organization and shareholders."
| |
|
Debt-Equity Mix, 2007.
An analysis of why weighted average cost of capital (WACC) is important to an organization.
824 words (approx. 3.3 pages), 3 sources, MLA, $ 29.95
»
Click here to show/hide summary
Abstract
This paper summarizes a simulation for examining and calculating a debt to equity mix. It includes, for each major phase in the simulation, a description of the scenario and the recommended solutions along with the logic for the decisions. It also details a summary for the different capital structure concepts addressed in this simulation and discusses why weighted average cost of capital (WACC) is important to an organization. It then discusses the impact that WACC has on capital budgeting and structure.
Outline:
Abstract
Debt-Equity Mix
Simulation Scenario and Recommendations
Importance of WACC to an organization
Impact of WACC on Capital Budgeting and Structure
Conclusion
From the Paper
"Every organization must determine the amount of debt and equity used to fund operations. The Weighted Average Cost of Capital (WACC) is a vital tool for determining the optimal capital structure mix. WACC considers the relative proportions and costs of the debt and equity components to give the overall cost of capital for a firm (UOP Debt-Equity Mix Simulation, 2006 4). Choosing the correct mix of debt and equity optimizes the WACC for the organization. This paper summarizes a simulation for determining appropriate levels of debt and equity. Presented are details of each major phase of the simulation along with a recommended solution and an explanation for the solution. Other capital structuring questions will be addressed such as why the WACC is important to an organization and what affects the WACC has on capital budgeting and structure."
| |
|
To Buy or Lease?, 2007.
This paper summarizes a simulation for analyzing lease vs. buy options.
1,393 words (approx. 5.6 pages), 3 sources, MLA, $ 46.95
»
Click here to show/hide summary
Abstract
The paper presents brief descriptions of various lease vs. buy scenarios along with recommended solutions, including reasons behind the decisions. The paper discusses how asset acquisitions require comparing and contrasting the advantages and disadvantages of leasing and buying options. The paper shows how to make an optimum decision, one must analyze the present values of the cash outflows for the different leasing and buying options.
Outline:
Abstract
Simulation Scenario and Recommendations
Risks and Uncertainties
Advantage of Present Value of Outflows
Capital Lease vs. Operating Lease
Condition of Assets
Conclusion
From the Paper
"Bonnesante Research is small, young biotech company based in California. The company originated with a purpose to produce new, innovative, and highly profitable anti-infective drugs. Bonnesante obtains operating capital from Venture Capitalist (VC) but due to the high-risk of anti-infective drug production ventures, VC is conservative with their funding. Since acquiring assets is a major focus for the company and funding is conservative, Bonnesante must scrutinize lease and buy options."
| |
|
Pepsi vs. Coke, 2007.
This paper provides a financial analysis of two publicly traded companies; PepsiCo and Coca-Cola.
1,304 words (approx. 5.2 pages), 9 sources, MLA, $ 44.95
»
Click here to show/hide summary
Abstract
This paper describes the competition between PepsiCo and Coca-Cola and analyzes the balance sheets for these two publicly traded companies. The paper provides an examination of each company's history, market share and investor holdings. The paper includes a comparison of the company's stock price, dividend distributions and the types of financial data in each company's financial statements. The paper concludes that Coca-Cola currently leads PepsiCo in sales, but no one knows for how long, as these two warring companies compete for the last consumer, the last dollar.
Outline:
Abstract
Pepsi vs. Coke
Products and Services
Companies Established
Trade Index / Stock Ticker Symbols
Independent Audit Firms
Conclusion
From the Paper
"It would be simple to say that both Pepsi and Coke are in the soft drink business, but the truth today is that both are engaged in the overall beverage industry. Both distribute soft drinks, water, juices, teas, coffees, and isotonic. The number of SKUs has grown from one to approximately 300, mostly in the past decade (Foote, 2005). Both Pepsi and Coke share a common history. Both were born in the rural South and created by drugstore operators. Both drinks were originally marketed as ''medicines,'' not "liquid candy" (McDonough, 1998)."
|
|
|
