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The Case of AcuScan, Inc., 2007.
This paper is a critical thinking case study about a fictitious company known as AcuScan, Inc., which makes IScanner, a retinal scanning security product.
870 words (approx. 3.5 pages), 2 sources, APA, $ 30.95
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Abstract
This paper explains that the case problem is that AcuScan wants to make the transition into the retail market with a new product while maintaining its traditional product quality and excellent work environment. The author identifies the conflict among the company managers and the budgetary restraints. The paper concludes that the new project needs long range rather than the discussed short-term marketing goal; however, a better idea would be to try and find new markets for the existing product IScanner.
From the Paper
"The CEO Cliff made a logical decision based on AcuScan's current position in the market and present financial condition and future outlook. However, it seems a little optimistic to believe that it would be possible to launch and develop a new product on a small budget, when the company is facing a budget crunch. Pat's suggestion that the new product needed to be launched in a new market was sound. It is better to be the first to launch a new product in a new market than to be last to launch an old product in an old market."
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Mergers and Acquisitions, 2006.
This paper explains that, among the various ways to get business financing, mergers and acquisitions (M&A) have emerged in recent years as one of the most popular strategies for business growth.
1,600 words (approx. 6.4 pages), 8 sources, APA, $ 52.95
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Abstract
This paper states that a merge is recognized as a mutual decision between two companies to combine into a single legal entity; whereas, an acquisition is a purchase of a smaller company by a much larger one again resulting in one entity. The author points out that, if, in an M&A, especially in the technological area, the integrated firm has a larger knowledge base compared to the acquiring firm and if the acquired knowledge is not integrated quickly and functionally, then this situation can have a negative impact on the acquirer's innovative performance. The paper concludes that, with increased globalization, continued growth in cross-border M&As can be successful as long as the firms take into consideration the sensitive cultural and economic values involved. The paper includes two color graphs.
Table of Contents:
Introduction
Mergers and Acquisitions
The Rationale behind Mergers and Acquisitions
Post-M&A Performances of Technological and Non-Technological M&As
Cross-border M&As
Conclusion
From the Paper
"Taking as an example the utility industries in the USA and Europe, according to James Hendrickson, a partner in the utility industry group known as Adventure, M&A is seen as a vehicle to create value. It is one of the main strategies adopted by most utility companies to consolidate the balance sheet and enhance financial performance. Hendrickson has also remarked that this strategy is used to increase presence in selected markets and to reduce operating costs by taking possession of specific assets. The author points out that M&A is a valid strategy to improve the difference between the market price of electricity and its cost of production (spark spread) and to level the portfolio with the purpose of controlling the fluctuation of operating costs."
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Accounting Functions at Brown and Brown, Inc., 2007.
This paper describes accounting management at Brown and Brown, Inc., a major independent insurance intermediary organization in the U.S.
2,864 words (approx. 11.5 pages), 4 sources, APA, $ 85.95
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Abstract
This paper is an in-depth study of Brown and Brown, Inc, the eighth largest independent insurance intermediary organization in the U.S. The paper outlines the business goals of the organization and includes a brief history. Their accounting practices are evaluated as well as employee satisfaction. The author believes the company's CEO is responsible for motivating his employees and creating a culture of professional development and success at Brown and Brown.
From the Paper
"Brown & Brown markets and sells property/casualty insurance and employee benefit products and services. The company offers a broad range of insurance and reinsurance products and services, as well as risk management, third party administration and managed health care programs in their four divisions: Retail, National Programs, Service, and Brokerage Divisions.
Brown & Browns 2004 strategic plan consists of four basic tenets that states
Brown & Brown is in the:
- Money Making Business
- People Recruiting & Enhancing Business
- Selling & Servicing Insurance Business
- No Big Mistakes Business
Headquartered in Daytona Beach and Tampa, Florida, Brown & Brown is a publicly traded company with 120 branches located in 30 states with 3,517 full-time employees as of December 31, 2003. (Annual Report p. 31) There are nine members on the Board of Directors, 13 corporate officers including 7 regional Executive Vice Presidents (Regional Managers). "
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Descriptive Statistics, 2006.
A discussion regarding the use of descriptive statistics and various common errors.
675 words (approx. 2.7 pages), 3 sources, $ 26.95
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Abstract
This document discusses a series of descriptive statistics questions. These range from the four types of errors related to measurement as well as response and non-response related errors. Finally, the paper makes several statistical calculations in order to establish the efficacy and practicality of descriptive statistics. Specifically, these problems rectify issues of accuracy and estimation.
From the Paper
"The four major sources of measurement error are respondent, situation, measurer, and instrument. Respondent errors might occur through respondent misinterpretation of a given question or, in the case of a written survey or questionnaire, actual response error (Lomax, 2001, pp.29-31). A situational error would occur when, for example, a political survey for a given district was being taken in another district. Measurer originated errors can occur in several ways from construction and design of the actual study to poor selection of participants as well as misinterpretation of study results or actual errors in compilation of results. Instrument, such as surveys or questionnaires, often occur because they question or respond to something other than what is being tested or researched. "
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Case Study: Camelback Communications Inc (CCI), 2006.
An analysis of the cost-based pricing system of Camelback Communications Inc. (CCI).
900 words (approx. 3.6 pages), 1 source, $ 35.95
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Abstract
This paper answers questions provided by client in relation to Camelback Communications Inc. The task of the paper, is to figure a cost-based pricing system that is in line with profitability and competitive requirements. The paper considers several and reports the results. The paper also supplies brief comments concerning the methodology and standards.
From the Paper
"In the case study of Camelback Communications, Inc., the question is what costs ought to be used in order to set prices that are competitive while allowing for CCI's profit requirements. Given the questions that are asked on the assigned case study, the following responses address the issues involved in making this determination. Response to Question 1 Once the allocation rate is set at $10.36 per hour, the price CCI will have to charge to reach a 40% mark-on are as follows: Product B $28.51 Product C $78.51 Product D $50.01. This would allow only Product B to be sold at its industry standard price ($38.50). However, adding mark-ons of 25% yields the following prices: Product B $25.45 Product C $70.10 Product D $44.65."
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Compare and Contrast of Accounting Terms, 2006.
A discussion regarding the various accounting options available.
675 words (approx. 2.7 pages), 3 sources, $ 26.95
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Abstract
This paper discusses Activity Based Costing (ABC), Process Costing and Job Order Costing. While all types of costing strategies require some commitment in terms of resources to implement, the cost-benefit is highly attractive for any organization interested in streamlining its operations and therefore one strategy should be chosen relative to the particular line of business of the organization.
From the Paper
"Accounting systems, regardless of orientation, all have some general characteristics in common. Accounting systems should be technologically enabled to generate various reports in order for management to monitor firm performance as well as compliance. Additionally, the accounting system should be enabled to allow for tax, payroll, and other special reports to be derived from it (Bhimani, 2003, p.14-17. Finally, accounting must be forward looking in that firm strategy as well as its line of business should adopt a particular accounting system that best suits its operations as well as its long-term strategy. Activity-Based Costing Activity based costing is a system of accounting based on the allocation of resources and accounting for the value of those resources in relation to a specific task or activity. "
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Evolving Payment Methods, 2006.
A look at the evolution of payment methods in use in the United States.
675 words (approx. 2.7 pages), 2 sources, $ 26.95
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Abstract
This paper discusses the various payment methods across the United States. These payment methods consist of paper currency, checks, traveler's checks, debit cards, credit cards and newer payment methods. The newer payment methods are typified by PayPal which is clearly becoming a widely used and accepted form of payment beyond its original use related solely to eBay purchases.
From the Paper
"Payment methods have evolved over time with and at the same pace as advances in technology. While physical currency is under no threat of disappearing in the near to mid-term, the changing buy and consumption habits of the United States' consumers is moving in tandem with evolving payment methods in a manner that makes physical currency seem less relevant. Some researchers describe this dynamic in the following manner: "All consumption activity has increasingly become technologically mediated over the past few decades. The shopping experience has been transformed by its technological infrastructure" (Lally, 2002, p.117). Increasingly, this technological mediation in the consumption experience is currency and payment related. No longer is cash considered king and many of the once cutting edge payment methods available to consumers are now considered quaint or archaic."
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O'Reilly Associates and T&D International, 2006.
A case study of advertising agency, O'Reilly Associates, and whether it should retain or terminate its relationship with a long-term business client.
900 words (approx. 3.6 pages), 1 source, $ 35.95
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Abstract
This paper reviews the case of O'Reilly Associates, an ad agency -- in order to determine whether it should retain a seemingly unprofitable account: T&D International. The brief paper reviews the problem, the nature of the service provided, the alternatives available to management to being the account in line with profitability, and the specific facts. It is concluded that the account should be terminated.
From the Paper
"Following the findings of a recent profit audit, it has come the attention of the management of O'Reilly Associates that the company's relationship with a long-term business client, T&D International, may not be a profitable one for the advertising agency. In fact, in an income statement dated 12/31/89, it is clear that the agency has lost $72,000 in the previous calendar year, on an account in which commissions and fees to the agency were only $154,000."
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Accounting Theory and the Case of Frantek, Inc., 2006.
This paper presents a plan for improving the balance sheet of Franktek Inc. in light of a renegotiated agreement it entered into with Conte Technologies.
1,125 words (approx. 4.5 pages), 4 sources, $ 44.95
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Abstract
In the case of Frantek, Inc., a manufacturer of microcomputer parts, and Conte Technologies, a buy of same, the issue is how to measure and recognize valuation of assets and liabilities in order to provide a proper accounting at year's end for Frantek, relevant to an amended agreement between Frantek and Conte for parts supplied by Frantek to Conte. This paper first lays out the basic facts of this case and discusses general accounting principles which will impact the path that Frantek takes and then presents a general recommendation concerning how Frantek ought to recognize revenues, valuate inventories, and valuate and classify liabilities. Issues of the Case Frantek agreed to provide 100,000 boards over a 12-month period to Conte at a stipulated price per board, with provision for penalties for failure to perform.
From the Paper
In the case of Frantek, Inc., a manufacturer of microcomputer parts, and Conte Technologies, a buy of same, the issue is how to measure and recognize valuation of assets and liabilities in order to provide a proper accounting at year's end for Frantek, relevant to an amended agreement between Frantek and Conte for parts supplied by Frantek to Conte. After laying out the basic facts of the case and discussing general accounting principles which impact the path taken, a general recommendation will be made concerning how Frantek ought to recognize revenues, valuate inventories, and valuate and classify liabilities. Issues of the Case Frantek agreed to provide 100,000 boards over a 12-month period to Conte at a stipulated price per board, with provision for penalties for failure to perform.
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Non-Profits and Auditing, 2006.
Briefly looks at the differences between auditing for a non profit organization and auditing for a business and then focusses on the auditing process for a non profit organization.
2,025 words (approx. 8.1 pages), 4 sources, $ 80.95
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Abstract
The accounting function is central to the conduct of business for profit-making organizations and non-profit organizations alike, though clearly with a different focus for each. In both cases, the purpose of accounting is to compare the money coming in and the money going out and to do so following clear accounting rules set down by the profession and by legislators. This paper discusses auditing and the non profit organization.
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Budgeting in High Schools, 2006.
This paper explores the differences in budgeting techniques, specifically line item versus zero based budgets.
675 words (approx. 2.7 pages), 2 sources, $ 26.95
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Abstract
The paper reviews line-item and zero-based budgeting approaches. The paper describes each approach, comments on their advantages and discusses when one might be likely to use one over the other. The paper then concludes with a recommendation based on the situation described of the school system administration and budgeting for an athletic department, where prior concerns were noted by district administrators.
From the Paper
"Proper accounting methods for a particular situation are often grounded in the use of proper budgeting techniques. As budget manager in a high school setting where administration has raised concerns about the athletic budgets, one needs to fully understand the differences in budgeting techniques; specifically line item versus zero based budgets. This paper will describe the two budget techniques, highlight their differences and then conclude with a recommendation on which technique would be most appropriate for a high school setting where athletic issues are a concern. Line item budgeting: Line item budgeting lists revenue to outlay items by class for a given year compared to the previous year to establish a budget."
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Michael S. Nassaney, 2006.
An assessment of "An Epistemological Inquiry into Some Archaeological and Historical Interpretations of 17th Century Nation American-European Relations" by Michael S. Nassaney.
900 words (approx. 3.6 pages), 0 sources, $ 35.95
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Abstract
This paper assesses Michael S. Nassaney's article, "An Epistemological Inquiry into Some Archaeological and Historical Interpretations of 17th Century Nation American-European Relations" showing that objective interpretations are based on the current society. According to the paper, Nassaney's article discusses the archaeological records of the Narragansett Native American tribe. His thesis states "I will show that 'objective' interpretations of the archaeological record are ideologically charged while serving to empower those with access to the record".
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Tax Refunds, 2006.
This paper looks at tax refunds of the year 2003 and studies their impact on the economy.
675 words (approx. 2.7 pages), 2 sources, $ 26.95
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Abstract
In this article, the writer discusses the tax refunds in 2003 and their effect on the economy. The writer notes that most people are perfectly happy to receive tax refunds and believe that lower taxes are always a good thing. The writer further points out that they may also believe that tax cuts and tax refunds automatically translate into an improved economy. However, as is demonstrated in this paper, this is not always the case.
From the Paper
"Most people are perfectly happy to receive tax refunds and believe that lower taxes are always a good thing. They may also subscribe to the Republican idea that tax cuts and tax refunds automatically translate into an improved economy based on the idea that the more money people have, the more they spend, and the more they spend, the better the economy, the higher the GDP, and ultimately the higher tax revenues will be because of higher incomes and especially increased business revenues. However, this is not always the case and cannot be relied upon over time given that there are other forces affecting the outcome. For instance, the current tax cuts in the United States have been touted as benefiting the economy by creating more spending and more investment so that the economy will continue to grow."
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Accounting Differences, 2006.
This paper examines the field of accounting and looks in particular at managerial and financial accounting.
2,025 words (approx. 8.1 pages), 0 sources, $ 80.95
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Abstract
In this article the writer discusses the two unique sub-functions within the accounting field: managerial accounting and financial accounting. The specific functions, responsibilities and duties of each function are discussed in relation to the broader field of accounting. Further consideration is given to the income statement and balance sheet and how they are related. Finally, the use of accounting principles and techniques in managerial decision-making is also discussed. The document concludes with a brief overview of accounting.
From the Paper
"Accounting within the business sphere is largely divided into two separate divisions: financial and managerial accountants. The presence of financial accountants and management accountants in most large corporations today is a testament to the complexity of the global economy, the legal and governance rules an entity must operate under, and the sheer amount of information the profession must deal with on a daily basis. The importance of accounting as a basic function of business activity cannot be overstated."
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Accounting and the Enron Debacle, 2006.
This paper discusses the issue of financial management and looks at the case of Enron.
3,825 words (approx. 15.3 pages), 25 sources, $ 151.95
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Abstract
In this essay, the writer reviews the case of Enron and the financial scandal which rocked the financial management and accounting communities when the company fell. The role that accounting played in the debacle is highlighted and some suggestions for fixing accounting problems are made. Ultimately, in this article it is suggested that an accounting system is only as good as its enforcement.
From the Paper
"In the wake of the Enron financial scandals in 2001 and 2002, one of the world's largest companies declared bankruptcy due to accounting irregularities and the company's accounting firm, the well-known and respected firm of Arthur Andersen, disintegrated following public debates about accountability and transparency in financial management. Ultimately, accounting practices in the U.S. received a large part of the blame for the problem arising in the first place, even with the public acknowledgement of executive corruption and corporate fraud that drove the Enron collapse. The reverberations were felt throughout the world of financial management and accountancy, as the practice and oversight of accounting became a topic of intense interest in the business community and the policy arenas where business is regulated."
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