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Consolidation of Financial Statement Analysis, 2005.
A look at whether the present effort to improve the securities laws in the U.S. as well as the financial reporting and disclosure laws is achieving its objectives.
3,734 words (approx. 14.9 pages), 11 sources, APA, $ 103.95
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Abstract
This paper examines the current effort at reform of securities laws in an attempt to determine whether those reforms will be effective in avoiding another Enron-type crisis. The paper reviews literature relevant to this topic and makes an assessment as to the viability of the reforms in view of the scope of the problem. A summary of the research is provided in the conclusion.
Executive Summary and Synopsis
Introduction
Explanation of Clarke and Oliver Observation
Analysis
Financial Statement Composition Today
?Patching Up? Initiatives
Sufficiency of Initiatives to Date
From the Paper
"However, in contrast to the ?on market? exchanges, derivative transactions that are conducted ?off market? (these are, in effect, non-standard direct contracts between bilateral parties), have attracted increasing attention from regulators with good reason: ?Over the past decade or so, the volume of such transactions, across a wide swath of asset classes and instruments, has been extraordinary? (Warner 2001, p. 5). In the market in which Enron competed, schedules of fees for buying and selling securities are not fixed, and dealers derive their profits from the markup of their selling price over the price they paid. The investor may buy directly from a dealer willing to sell stocks or bonds that he owns or with a broker who will search the market for the best price."
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Consolidation of Variable Interest Entities (VIE), 2006.
This paper reviews an article by Thomas Ratcliffe 'To Consolidate or Not' in the "Journal of Accountancy" issue of December, 2005.
975 words (approx. 3.9 pages), 1 source, MLA, $ 34.95
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Abstract
This paper explains that, given the Sarbanes-Oxley Act of 2002, in January, 2003, the FASB issued Interpretation Brief No. 46, Consolidation of Variable Interest Entities, which provides guidance to CPAs and financial professionals in the consolidation of variable interest entities (VIE). The author points out that the article's main points define how to choose if a VIE should be consolidated into a given firm's financial statements, provide the definition of primary beneficiaries of a VIE as well as provide guidance on how to account for a joint venture's creation of a VIE as in the case of Dell Financial Services and CTI Group. The paper states that the complexities of consolidating VIEs will increase significantly over time as joint ventures, mergers and acquisitions become the fuel of industry consolidations in manufacturing specifically.
Table of Contents:
Article Summary
Conclusion
From the Paper
"The author states the example of Dell Financial Services (DFS) and CIT Group (CIT), and the assignment of VIE consolidation to the former due to their role in the joint venture of assuming liability for losses. CIT acts as the financial intermediary that enables transactions between DFS and customers acquiring Dell products and services. Dell owns a 70% stake in CIT and had invested as of January 31, 2003 a total of $35M in its operations. The joint venture is structured such that losses generated by DFS are fully allocated to CIT, while network incomes are allocated 70% to Dell and 30% to CIT."
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Consolidation Powers in African Governments, 2002.
An overview of the differing nature of power consolidation in various African countries and their impact on African politics.
3,400 words (approx. 13.6 pages), 2 sources, $ 124.95
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Abstract
This paper will discuss the nature of power consolidation within the African countries of South Africa, Sierra Leon, Mali, Mozambique, Uganda, Zambia, and Kenya. By understanding the recent histories of the political institutions that are part of this general governmental strategy, we can see how they differ in policies that are part of the unity-based structures since the colonial demise that has commonly ruled them. The way they conduct government will be discussed, as well as the regimes that created these structures within the continent of African power and consolidation. By sectioning off the various countries in the study, we will be able to see how they differ and how they are changing the face of African politics today.
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Consolidation of LCL Transport Lots, 2005.
A look at the benefits of the consolidation of less-than-container load transport lots.
2,415 words (approx. 9.7 pages), 8 sources, MLA, $ 73.95
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Abstract
This report discusses some advantages and disadvantages of consolidating less-than-container-load transport lots. Efficiency is the name of the game in our current global business spectrum. The paper explains that the world appears to have become smaller and a more universally connected body in the sense of trade between disparate cultures. Trade based globalization will continue to be one of the more significant trends that affects the world's economy in the future. The writer points out that a major reason for this is that western nations' consumption rates continue to boost the world's economy as demand continues to escalate to new record highs.
Introduction
Inbound and Outbound Logistics
Modes of Transportation
Process
Shipping Documentation
Conclusion
From the Paper
"These management systems help improve both the shipping and the inventory control processes within organizations by creating, eliminating or consolidating less-than-container-load transport lots. Multiple shipments of less than full loads are coordinated to meet at some location to be consolidated into a single complete shipment. Transportation management systems simplify this process and have been a part of the manufacturing world for decades. However, they systems were primarily used to manage outbound cargo shipments for business entities. Thus, with these transportation management systems, companies throughout the world were able to control their outbound planning, scheduling, manufacturing, inventory control and more including the various financial aspects of the businesses."
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Media Consolidation, 2002.
Examines the effects of current trend of media consolidation on the television industry and society.
947 words (approx. 3.8 pages), 6 sources, MLA, $ 33.95
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Abstract
The mega-mergers of the media world in the past few years are a by product of economic change and a powerful agent of further transformations. As the 1980s began, there were about 50 companies that controlled most of the business in magazines, newspapers, radio, television, movies and books. By 1992, that number had dropped to 23 companies. This paper examines the effect of these mergers on news reporting, bias and questions how they affect free expression of speech. The paper shows that critics of these mergers emphasize that America's press has become largely one voice, representing not a broad range of diverse publics but a small and powerful minority.
From the Paper
"The Federal Communications Commission is considering when and how to respond to a petition filed by the Newspaper Association of America (NAA) asking the regulatory agency to ease 25-year-old restrictions on newspapers owning television or radio stations in the same market.
If the FCC decides to lift the ban--put in place to ensure competition within markets--it could accelerate the consolidation of media outlets and enable marketers to buy advertising packages across formats.
The most frequently occurring frames were financial benefits to the companies involved and the mere size of the merger."
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The Creation and Consolidation of the Soviet Block, 2008.
An analysis of how the Soviet block in Eastern Europe was created and consolidated after WWII.
1,068 words (approx. 4.3 pages), 1 source, MLA, $ 37.95
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Abstract
The paper states that after World War ll the two Allied powers that had won the war, the United States and the Soviets, were in disagreement as to how Europe should be reconfigured. The two sides distrusted one another and as a result, the Soviets took control of much of the Eastern half of Europe, while the Americans took possession of much of the Western half. The paper discusses the effects, results and outcome of this "cold war."
From the Paper
"Warsaw Pact forces were also employed in the year 1968 as the bitter conclusion to the Prague Spring, a period of increasing liberalization and reform under Alexander Dub ek's government in Czechoslovakia. The Czechoslovaks had been growing increasingly bold, even announcing on television that they disagreed with the Warsaw Pact, asserting their willingness to defend their country's sovereignty, should the Soviets attempt a similar invasion as the one that put a bloody end to the Hungarian Revolution twelve years prior. Unfortunately, the Czechoslovaks were not in fact able to defend their sovereignty; the Soviets, including Russian, Polish, Hungarian, and Bulgarian forces, invaded the country on August, 20, 1968. The invasion was justified by the Brezhnev Doctrine: "When forces that are hostile to socialism try to turn the development of some socialist country towards capitalism, it becomes not only a problem of the country concerned, but a common problem and concern of all socialist countries." But it was only the Soviet Union who would have the right define what "capitalism" and "socialism" were to mean - any version of socialism that varied in the least bit from the Soviet model, so the invasion's message rang clear, could expect to suffer the wrath of all aligned countries."
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Consolidation Accounting, 1999.
Definition, standards and methods, merger financing and taxes; compares the United Kingdom and the U.S.
2,250 words (approx. 9.0 pages), 18 sources, $ 79.95
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Abstract
This research explains consolidating standards and methods for the preparation of financial statements. Additionally comparisons are made between the standards and methods practiced in the United Kingdom (UK) with those practiced in the United States (US
From the Paper
"CONSOLIDATION ACCOUNTING: COMPARING THE UK & THE US
Introduction
This research explains consolidating standards and methods for the preparation of financial statements. Additionally comparisons are made between the standards and methods practiced in the United Kingdom (UK) with those practiced in the United States (US).
Background on the Situation
Acquisition is a generic term covering all forms of acquiring another firm, such as consolidation, holding company, merger, or purchase of assets with cash or stock. A merger is the combination of two or more firms. In most instances of merger, one limited-liability company or corporation acquires the stock of another. The acquiring firm then either retires the ..."
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Gleischaltung: Nazi Consolidation of Power, 2002.
Examining the process through which Hitler undermined the Weimar Republic and assumed control over Germany
1,230 words (approx. 4.9 pages), 7 sources, MLA, $ 41.95
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Abstract
This paper explores the Nazi consolidation of power, and the manner in which Hitler assumed control over Germany. It looks at the historical and political maneuverings of Hitler from the early 1930's and how his propaganda machine enabled him to enchant the German public, gain enough political power he needed to eventually overtake most of Europe.
From the Paper
"Gleischaltung operated for the Nazis through opportunism and careful planning, through which the Nazi party was able to eventually gain power. The exploitation of the Reichstag fire to create the Reichstag fire decree allowed the creation of a conservative coalition and the creation of a broad support base through the existence of conservative activities, this broad support base allowed the implementation of the enabling law. Following the allowance of emergency decree the Nazis were able the suppress opposition and create inflammatory activities, further allowing the removal of opposition, culminating in the purge of the SA, and the adoption of Fuehrer upon the death of Hindenburg."
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The Consolidation and Dismantling of Authoritarian Rule in Mexico, 2001.
This paper compares the presidencies of Lazaro Cardenas and Carlos Salinas de Gortari in an effort to describe how the traditional ruling party of Mexico lost in the election of 2000.
5,590 words (approx. 22.4 pages), 15 sources, MLA, $ 135.95
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Abstract
This paper is primarily a study of democratization. Its subject matter is Mexico and it traces how the Institutional Revolutionary Party consolidated its power over Mexican politics and how it lost this power in July 2000 with the election of Vicente Fox. It does this by examining the presidencies of Lazaro Cardenas and Carlos Salinas de Gortari. Both of these men wielded their power in such a way as to effect massive change in Mexico.
From the Paper
"On July 2, 2000 an event unprecedented in Mexico?s 20th century electoral history occurred. The benign authoritarian rule of the Institutional Revolutionary Party ended when the candidate of the opposition PAN became Mexico?s garnered 43.4% of the vote. Francisco Labastida of the PRI won 36.8% of the vote. After a century of one-party rule, the PRI became a victim of its own reforms. The evolution of the Institutional Revolutionary Party, from the primary political player in Mexico to a vector for a reform and democratization is the result of the maneuverings of an extensive and eclectic succession of jefe maximos. These presidents have traditionally wielded the majority of power in Mexico. Whether or not a Mexican president will utilize his substantive powers to improve the lives of the Mexican populace depends on a rational political calculation. They must take into account the mood of the masses, the state of the economy, and international factors. Notably the two presidents who did the most to change the landscape of the Mexican polity did so not so much out of their own convictions, although in the case of Lazaro Cardenas that certainly played a part, but because of societal pressure. This paper will seek to answer two questions; how the PRI was able to remain in power for most of the last century and how democratization became a consequence of this power. In order to examine these questions fully, this analysis will focus on the sexenios, or six-year terms, of Lazaro Cardenas and Carlos Salinas de Gortari."
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"Elites & Democratic Consolidation in Latin Amer. & Southern Europe" ( John Higley & Richard Gunther, Eds ), 1993.
Critical review of essays on theories & models for transition to democracy.
1,125 words (approx. 4.5 pages), 4 sources, $ 39.95
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From the Paper
"John Higley and Richard Gunther have gathered together in their book Elites and Democratic Consolidation in Latin America and Southern Europe essays by a distinguished group of scholars examining the transition to democracy in Latin American countries in recent years with perspective developed around the theoretical perspective developed and explained by Higley and Gunther. The articles taken as a whole are comprehensive, covering the countries in latin America to which the thesis applies, and doing so in a way that elucidates the specific role of democratic consolidation. The book also provides a historical context against which to measure the essays, the democratic beginnings in these countries, and over time the course taken by democracy in the region.
The editors offer a justification for producing another.."
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"The Consolidation of Philosophy" by Anicius Boethius, 1993.
A look at the sixth century Roman philosopher's last work, focusing on the rewards of thought, knowledge, wisdom and God.
1,125 words (approx. 4.5 pages), 1 source, $ 39.95
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From the Paper
"The Consolation of Philosophy, the last work of Boethius, essentially focuses on the concerns of philosophy and the comfort and understanding it provides, but in most cases Boethius does not pose philosophy as a challenge to or conflict with religion. Primarily, then, Boethius is writing in this work about philosophical issues rather than about anything that might be construed as "his last confession to God."
A woman is used in the text as "Philosophy" by Boethius to emphasize his love for philosophy. Philosophy, in Greek, means "lover of wisdom," and Boethius clearly means to depict the character of Philosophy as a lover of the writer in a non-carnal but nevertheless very real sense. The philosopher seeks comfort and understanding from Philosophy just as a non-philosopher might seek comfort and understanding from a physical/sexual relation..."
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Media Convergence as Consolidation to Recapture Readership, 2005.
The paper examines if media convergence will result in higher readership of newspapers.
1,125 words (approx. 4.5 pages), 7 sources, $ 44.95
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Abstract
This paper explores the topic of media convergence. It discusses the question whether or not convergence will allow newspapers to recapture their readership, or if their content will play a bigger factor. The paper argues that with the Internet and more, cheaper, alternative mediums, it is now much easier to have an active competition in contrast to previous newspaper monopolies. The competition allows for richer content that will attract more viewers away from traditional sources.
From the Paper
"Newspapers in North America have been adopting an open strategy of convergence in recent years. Once the dominant news source, they have been overtaken by television and increasingly the Internet. Concerned with profit margins, they are moving ever further into the realm of television, cell phones, the Internet and other media. The goal of the newspapers is to recapture lost audiences. However, this paper will argue that it is not just alternative mediums of technology, but the content of the news that will ultimately determine their ability to recapture readership. In recent years newspaper readership has been on a decline, while recent decades have been marked by the consolidation of the newspaper industry into fewer hands."
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Committed and Detached Normative Statements, 2006.
A discussion of the views of Joseph Raz and H.L.A. Hart regarding the distinctions between committed and detached normative statements, and between external and internal statements made about the law.
2,025 words (approx. 8.1 pages), 5 sources, MLA, $ 64.95
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Abstract
This paper examines the distinctions drawn between committed and detached normative statements, as well as between external statements about the law and internal statements made by those who accept the law. It focuses particularly on the views of Joseph Raz and H.L.A. Hart regarding this issue. The paper asserts that both Raz and Hart tap into the internal viewpoint of a person on whether one accepts a rule or not as law, but only at a superficial level. Raz's 'committed statement' and 'detached normative statement' parallel Hart's 'internal statement' and 'external statement' respectively. On this level, the paper posits that Raz's theory supplements Hart's theory. It concludes, however, that there are subtle differences between the two and that Raz's ideas bring Hart's theory to a different level.
From the Paper
"Raz contends that the acceptance of rules of recognition is a moral decision, not just a matter of fact as Hart asserts. In Practical Reason and Norms (1990), Raz states that 'Intuitively, it is always the case that one ought to do whatever one ought to do on the balance of reasons', which is the core of Raz's theory of practical reasoning. He suggests that reasons can be categorised into first and second order reasons. An example of a first order reason: 'I bought a bottle of champagne, and because I love drinking champagne, I have a first order reason for drinking it'. A second order reason that counteracts my first order reason could, for example, be that 'I promised the bottle of champagne for my friend to drink'. This second order reason (i.e. a promise) excludes further deliberation as to whether I want to drink the champagne."
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De Beers Consolidated Mines, LTD., 2008.
A review of the challenges that face De Beers Consolidated Mines, LTD and the company's strategic capability to revive their diamond operations.
1,983 words (approx. 7.9 pages), 9 sources, MLA, $ 63.95
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Abstract
This paper discusses the history and development of De Beers Consolidated Mines, LTD from its founding in 1888 until today. It specifically looks at the severe competition that De Beers faces today and the challenges that it needs to overcome. The paper then analyzes the company's strategic capability to revive the diamond operations and retrieve the desired financial and non-financial results.
Table of Contents:
Thesis Statement
Company Description
Company Problems
Conclusions
From the Paper
"But during recent years, they have been faced with a wide series of challenges. The most relevant problems refer to a diminished public perception (in Africa for instance, they have been accused of paying rebels to extract diamonds and with the money received, these rebels would purchase weapons and engage in violent reactions ) which often materializes in loss of customers. Then, electrical power problems and the restrictions imposed in South Africa are yet another matter of concern. The best way to resolve the issues would be for De Beers Consolidated Mines to change their approach to the market and develop new strategies that do not apply to monopoly, but to highly skilled, developed and experienced company that wants to revive the industry and make a difference."
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Financial Statements, 2005.
A brief examination of the four main components of a financial statement.
1,254 words (approx. 5.0 pages), 3 sources, MLA, $ 42.95
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Abstract
This paper explains that the four basic financial statements are the balance sheet, the income statement, the cash flow statement, and the statement of stockholders' equity. This paper refers to each, in part, and then emphasizes the interrelations between them.
From the Paper
"Resuming what I have argued for previously, there are two major arguments that demonstrate the interrelationship between the four basic financial statements. First of all, many of the values that are reflected in one statement generally find themselves in another. Even more so, there is a flow of information from one financial statement to another. As we have seen in the examples above, data from the cash flow statement is recorded on the statement of stockholders' equity or on the balance sheet."
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