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Schindler Holdings Operations and Production Management, 2006.
A review and analysis of Schindler Holdings.
2,470 words (approx. 9.9 pages), 10 sources, MLA, $ 75.95
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Abstract
This paper evaluates the operations strategy of the Swiss company, Schindler Holdings. Schindler Holding is a worldwide leader in the manufacturing of escalators, elevators and moving walkways. According to the paper, the company also offers IT product distribution and service through its ALSO subsidiary.
Contents:
Summary
Corporate Performance Driven By Operational Excellence
Schindler Manufacturing Transforms Special Orders into Products
Schindler's International Challenges in Operational Management
Summary
From the Paper
"Distancing his Indian employees yet meeting reporting deadlines and in general accomplishing tactical goals, his strategic goals remain elusive because the Indian culture keeps sending him clues when he isn't listening. In a matter of speaking, Mr. Napoli wins a few cultural "battles" but loses the cultural war. While he can control the Schindler offices in two Indian cities and enforce the company's precision around time perceptions, the broader Indian culture is vastly incongruent. Electricity being out for three weeks nearly forces an elevator sale to nearly be cancelled, no suitable drainage from massive rains floods his family's apartment, and the Indian value of bartering and customizing is diametrically opposed to the strict discipline of a low-end product strategy where no variation in standard products is allowed."
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Calpine vs. Pacific Gas & Electric, 2006.
A review and comparison of the Calpine independent power company and Pacific Gas and Electric.
2,185 words (approx. 8.7 pages), 4 sources, MLA, $ 68.95
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Abstract
This paper discusses the Calpine Company, an independent power producer that was established in 2002, comparing it to the Pacific Gas and Electric company. The paper reviews these two companies from an organizational business perspective.
Contents:
Calpine
Pacific Gas and Electric
From the Paper
"In order to develop its business and manage the risk, the company has extended its activities, providing also commodity investment optimization, gas aggregation and arbitrage, logistics and settlement, risk management and energy management consulting. This creases the basis for more profit but also increases the costs related to the staff know how, to provide the appropriate infrastructure and all the cost incurred to the development of new projects (marketing plans, management administration, new logistics, etc). This may be a partially explanation of the overall increase in revenues of 4% (9.2 billion dollars) for the fiscal year 2005. To sustain that fragile figure of the revenue for the year 2005, it can be added that the energy market is a stable and a constant one, with a little increase of the market share during the time (the rate of the consumption is almost constant and it is not very easy to be influenced). "
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Study of Arctic and Polaris, 2007.
This paper provides a financial analysis of two companies, Arctic and Polaris.
1,472 words (approx. 5.9 pages), 6 sources, APA, $ 48.95
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Abstract
In this article, the writer looks at the financial activities and financial health of the companies Arctic and Polaris. The current ratios and quick test are used in order to evaluate the liquidity and the short-term solvability of the two companies. Further, the writer discusses the subject of retained earnings and taxation on retained earnings.
The writer concludes that both the companies have a healthy financial situation, with an obvious inclination for shareholder and equity financing rather than a financial leverage.
From the Paper
"The solvency and debt management ratios will provide important information in terms of the financial leverage and the proportion of debt used by each of the two companies in their financial approach. The debt ratio and debt-to-equity ratios seem the best places to start, because this will show the amount of the total assets in each company financed by outside sources (debt). On the other hand, both companies have interesting situations in terms of debt usage for development and investment.
In the case of Arctic, the company is relying, in terms of long-term financing, almost exclusively on retained earnings. Retained earnings can be defined as earnings that are "retained by the company to be reinvested in its core business or to pay debt", basically, a form of not paying out dividend to the shareholders and reinvesting profit. Retained earnings amount for 65.1 % of total asset value, a similar proportion as the one in 2003."
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Public versus Private Accounting, 2006.
A discussion on public vs private accounting as a career choice and the different type of work that may be encountered in each place.
895 words (approx. 3.6 pages), 5 sources, MLA, $ 31.95
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Abstract
This paper discusses factors that need to be taken into account when deciding between public and private accounting as a career choice. It looks into the five areas of work that an accountant will be involved in, namely auditing, budget analysis, financial, management accounting and taxes. It then goes on to describe some of the differences between working in a private or a public accounting job.
From the Paper
"The path of an accountant in a private firm is a bit different. Most new accountants starting in private firms work in the controller's office. Similar to public accountants, new accountants working in private firms will start off assisting senior employees with tasks while they work on developing skills, experience and professional certification. Subsequently, veteran accountants in private firms tend to do work analyzing the financial status of the company for which they are working. This type of work can include budget analysis and asset and cost management ("Occupational Outlook")."
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Banking in the Global Market, 2006.
An in-depth look at how bank mergers and acquisitions effect the bottom line for finances and people.
1,242 words (approx. 5.0 pages), 10 sources, MLA, $ 42.95
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Abstract
This paper covers the subject of bank mergers and acquisitions mainly focusing on European and American banks. The paper offers an in-depth look at both the financial and organizational sides of how a merger or acquisition effects the bottom line for both finances and employees. The paper covers a review of the literature in order to analyzes these topics.
Table of Contents:
Introduction
Mergers and Acquisition: A Review of the Literature 1980-2005
Background to the Study
Data Analysis
Conclusion
From the Paper
"(3) Assessing employee opinion on the M&A and discussing issues of effective leadership and measuring of employee production and morale after the M&A are important to weighing the benefit of the M&A. For an organization facing an M&A, they can look at past M&As to assess strengths and weaknesses. This will allow that bank to adjust the strategy and aid in handling problems that will arise. This will be done through looking at surveys of employee and their reactions to M&As. Such statistics will include ratios looking at how their morale survived the M&A and also how many employees stayed or quit."
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Investment, 2006.
A discussion on investment tools.
1,035 words (approx. 4.1 pages), 3 sources, APA, $ 36.95
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Abstract
This paper compares IRR and NPV investment tools. The author offers examples of the workings of both these tools. It concludes that due to findings, explained in the paper, that NPV is the better investment tool.
From the Paper
"Though IRR is more widely used than the NPV method , NPV yields much better returns as argued by the majority of the finance gurus due to the numerous pitfalls of IRR. They include inability to estimate exact IRR if the cash flows change their signs more than once, thus, there is more than one negative cash outflow, and IRR formula derives wrong results, for example, multiple IRRs or none IRR result at all. Another fault is inability to derive direct IRR if we are lending or borrowing, because for borrowing project the first cash flow will be positive with the rest of the cash flows, or debt payments, being negative and this fact must be considered when estimating IRR."
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Comcast Cable Corporation, 2006.
A case study of the Comcast Cable Corporation.
857 words (approx. 3.4 pages), 2 sources, MLA, $ 30.95
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Abstract
The paper is a case study of Comcast Cable Company, one of the largest cable providers and communication giants in the world. The paper examines Comcast's recent diversification into digital cable, high-speed Internet and digital phone services. The paper analyzes Chairman and CEO, Brian L. Roberts, and his contribution to Comcast's success. The paper further examines's Comcast's balance sheet, and concludes that Comcast's financial results are impressive, with revenue increases in the three-figure percentage range.
From the Paper
"One of the main artisans of this success is certainly Comcast Corporation's Chairman and CEO, Brian L. Roberts. He is probably the person to blame for the company entering the Fortune 100 list with its 21.5 million customers and 74,000 employees. Certainly, many were keen to recognize his merits and Institutional Investor magazine named him the top vote-getter in the 2004 America's Best CEO annual survey, with Money magazine naming Comcast as one of the top five performing stock over a thirty-year period."
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International Accounting Standards, 2005.
A discussion of the international movement towards common accounting standards for all countries and the United States' role.
1,611 words (approx. 6.4 pages), 5 sources, MLA, $ 52.95
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Abstract
The paper discusses the international movement towards common accounting standards for all countries, and how, as a major economic power, the United States has an important role to play in the matter. The paper further examines the standards that have been developed by the International Accounting Standards Board (IASB). The paper concludes with an analysis of America's current practices, focusing on the four Statements of Federal Financial Accounting Concepts abd addressing the main objectives behind federal financial reporting. It looks at the identification of the organization doing the reporting and presents a discussion of issues that are related to the preparation of management's discussion. The paper also presents an analysis of the financial statements.
Table of Contents:
Introduction
Analysis
Conclusion
End Notes
References
From the Paper
"The present system is to capitalize the asset as per international accounting standards. The expenses that are being talked about are under in process research and development. Apart from this FASB has decided that capitalization of IPR&D will only apply to business combinations. When assets are purchased, and they are not viewed as businesses under GAAP in US, would continue to have IPR&D as expenses."
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Stock Options, 2006.
A discussion, definition, and analysis of stock options.
1,919 words (approx. 7.7 pages), 3 sources, MLA, $ 61.95
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Abstract
The paper describes how most investors look at options as useful tools of risk management and use them as protection against a drop in share price. The paper further explains how hedging through options helps a person to manage risk, yet, it is important to remember that all investments carry some risk, and returns are never guaranteed by any investment. The writer concludes that options permit individuals to see their dreams in a much larger scale than their pocket would permit them than if they were to invest in the stock market, making options a cheaper alternative to stocks.
From the Paper
"Some suggest that a method could be for the employee to take positions in other securities so that the risk will be evened out. The best possible hedge is to short sell the stock that the employee is expected to get, and then if the stock price falls, then the loss in the value of options will be made up by the gains from the short sold shares. At the same time, this is an important method to earn money and the Securities and Exchange Commission has now forbidden that officers and directors short sell their own shares, but this can be done by the lower level employees still."
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Deferrals and Accruals, 2006.
A description of deferrals and accruals on balance sheets.
1,143 words (approx. 4.6 pages), 2 sources, APA, $ 39.95
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Abstract
This paper describes deferrals as prepaid expenses and accruals as accrued liability. It explains what these terms mean and how they are found on balance sheets. The paper gives examples of the terms that are described above.
Table of Contents:
Deferrals: Prepaid Expenses
1. Prepaid Expenses Recorded Initially as Assets
2. Prepaid Expenses Recorded Initially as Expenses
Deferrals: Unearned Revenues
1. Unearned Revenue Recorded Initially as Liabilities
2. Unearned Revenues Recorded Initially as Revenues
Accrued Liabilities
Accrued Assets
From the Paper
"Tracy (1997) stated that accrued liabilities is a short-term liabilities that arise from the gradual buildup of unpaid expenses, such as vacation pay earned by employees or profit-based bonus plans that are not paid until the following year. Example of an accrued liability is the salary of the employees. The amounts of such accrued but unpaid terms at the end of the fiscal period are both an expense and a liability (Fess and Niswonger, 1986)."
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Enron, 2006.
A discussion of the Enron scandal.
1,306 words (approx. 5.2 pages), 7 sources, APA, $ 44.95
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Abstract
This paper begins with a general discussion on Enron and continues to provide the details of the scandal surrounding the company. It explains the organizational structure of the scandal and it also names names of those involved. In the conclusion, it explains that the Enron scandal is a classic example of accounting fraud and discusses the disastrous economic, political and social consequences of such financial manipulation .
Table of Contents:
Introduction
The Enron Scandal
Character Personae
Conclusion
Bibliography
From the Paper
"The financial manipulation and deception started from the top management and involved partner firms and auditors. Enron created and partnered with companies such as RADR, Chewco, and Southampton in order to divert money and hide debts. RADR sold windmills to Enron, and sold these windmills back to RADR for a profit that was pocketed by Enron officials. Chewco was formed by Enron's top executives in order to buy shares from California Public Employees' Retirement System (CalPERS). The partnership was then used to transfer Enron's debts to Chewco's. Lastly, Southampton was used by several executives to divert around $19 million to their own pockets."
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The History of Management Accounting, 2006.
A study providing a review of the relevant literature to identify changes in methods of product costing, investment analysis and organizational performance evaluation.
3,967 words (approx. 15.9 pages), 14 sources, MLA, $ 107.95
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Abstract
The paper is based on work by Robert N. Anthony that identified several significant changes in management accounting in recent years, providing an overview of management accounting and how it is used today. The paper discusses the need to go beyond cost accounting to integrate organization theory, behavioral sciences and information theory in a multidisciplinary approach to facilitate managerial decision-making.
From the Paper
"Clearly, managers today need timely information upon which to base informed decisions, and management accounting represents a solid framework in which this information can be gathered, analyzed, interpreted and communicated to those who are in a position to need to know. Not surprisingly, then, management accounting has become a hot topic in recent years, due in large part by the demands from governmental regulatory agencies such as the Securities and Exchange Commission and Internal Revenue Service, that require specific financial measures to be reported."
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California's Accounting Code of Ethics, 2006.
The paper discusses the accounting code of ethics in California.
912 words (approx. 3.6 pages), 4 sources, MLA, $ 32.95
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Abstract
The paper summarises California's accounting code of ethics which has been formulated for accounting professionals to ensure the practice of the profession with integrity and objectivity, honesty, and according to the best accounting practices. The code allows accounting professionals
to be ethical with their clients as well as the accounting system. The paper further explains the requirements of the California Board of Accountancy. The paper discusses accountant-client privilege as well as accountant work product, i.e. the work an accountant performs for a client is the accountant's work product. The paper concludes with the code violations liable to criminal and/or civil action.
From the Paper
"Ethics has always been an important part of business transactions. Freedoms of information, stricter government regulations and electronic media have made ethics even more essential to business practices. California's code of business ethics expects the accountants and accounting related professionals to be ethical with their clients as well as the accounting system.
"In order to perform their work independently and deal with client-accountant relationship Californian system protects accountant-client privilege similar to that of a lawyer-client relationship with a few exceptions.
The accountants have to carryout their work in a professional manner. Code violations such as fraud, misrepresentation, and negligence could make the client liable to civil or criminal liabilities."
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The Financial Accounting Standard Board, 2006.
A discussion of the history and purpose of the Financial Accounting Standard Board.
1,416 words (approx. 5.7 pages), 5 sources, MLA, $ 47.95
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Abstract
This paper gives a background of the purpose and history of the Financial Accounting Standard Board, or the FASB. The FASB was founded with the primary goal of devising the Generally Accepted Accounting Principles in United States. The paper also defines the roles of the various organizations that fall under the umbrella of the FASB, such as the SEC and the PCAOB. The paper focuses additionally of the role of ethics in accounting, especially in relation to the Standards creating by the FASB.
Explain the FASB, SEC and PCAOB
Discuss the Relationship among the FASB, SEC, and PCAOB
Explain Basic Accounting Theories, Assumptions, and Principles
Evaluate the Role of Ethics in Accounting
From the Paper
"To cater to the basic objectives the financial statement is required to be relevant, to be reliable, being comparable as well as being consistent. So as to accomplish its basic objectives the GAAP is required to base on four hypotheses such as Economic Entity Assumption-that assumes the isolation of business from its owners or other businesses; Going Concern Assumption-that assumes the long term operation of business; Monetary Unit Assumption that assumes a stable currency as the unit of record; Periodicity Assumption that assumes the periodical record-ability of the business operations enabling comparison between present and past performances. "
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Public Budgeting, 2006.
The paper examines public budgeting in an historical context.
1,114 words (approx. 4.5 pages), 6 sources, APA, $ 38.95
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Abstract
This paper takes an historical approach to public budgeting. Pre-20th century budgeting models are discussed and described. Trends which resulted in current budgeting practices are also presented. The major changes that occurred in 1960s and later that accounted for the change in budgeting model are explained. Finally, the paper describes why classical budgeting couldn't possibly survive and thus it was quickly replaced by other budgeting models.
From the Paper
"The classical budgeting model proved efficient and practical for many decades but it lost its appeal in mid-20th century when a general trend towards excessive spending took over. This trend was observed all over the world and the main reason for the scope of government's responsibilities that had increased significantly after the two World Wars. Budgets began growing to alarming proportions and between 1965 and 1984 it grew 20 points in OECD countries. But revenues were not growing at the same rate. This was the case in the US too where at the beginning of 1980s, federal budget was found "relatively uncontrollable" (Schick 1990). Social welfare measures had also had a serious impact on spending. These programs which began during the Johnson era were greatly expanded in 1970s thus causing serious burden on the budget. While an attempt to control these expenditures was made still by 1980s, Social Security as well as Medicare and Medicaid programs which had been started in 1965 consumed 6 percent of the GDP. Along with these, government was also unwilling to reduce domestic expenditure. During 1970s, Reagan refused to cut defense spending which went to a record high during his presidency. "
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