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Electronic Data Interchange, 2002.
This paper looks at the process called Electronic Data Interchange, arguing its efficiency for a company.
885 words (approx. 3.5 pages), 20 sources, MLA, AU$ 46.95
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Abstract
The paper first defines documentation flow, which is simply the paperwork that accompanies the flow of physical product in a business or business transaction. This paper examines the different elements of that process and looks at recent developments within it. The writer then introduces EDI and gives examples of companies that have substantially increased efficiency through the use of this system.
From the Paper
"One of the most important challenges for EDI in the near future is to reconcile the needs and capacities of small and large firms. Until recently, electronic data interchange systems for business-to-business commerce were a luxury only Fortune 1,000 companies could afford. Although EDI makes ordering, billing, and paying for goods and services via private electronic networks fast and dependable, it is expensive to set up and maintain, putting it out of reach for many smaller trading partners (Dunn and Mitchell, 1998)."
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Federal Reserve of Richmond: Case Analysis, 2002.
This paper is a classical case analysis presenting alternative proposals to achieve cost reductions in savings bonds processing at the Federal Reserve Bank of Richmond.
2,670 words (approx. 10.7 pages), 1 source, MLA, AU$ 117.95
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Abstract
This paper presents a managerial accounting case study. In 1977 all Federal Reserve Banks were being pressured by the Board of Governors to reduce costs by targeting the banks' savings bonds processing activities since cost ratios for the activity at the FRBR were inferior to Federal Reserve System averages. The author uses three methods of analysis, each with three alternatives: Payback Period Analysis, Net Present Value Analysis and Internal Rate of Return Analysis.
Table of Contents
Introduction
Case Background
Methodological Concerns
Results of the Analyses
Payback Period Analysis
Alternatives
Net Present Value Analysis
Alternatives
Internal Rate of Return Analysis
Alternatives Comments and Recommendation
From the Paper
"The typical approach to payback period analysis requires that the initial investment be divided by the mean positive annual cash flow or benefit (such as a cost reduction in this present case analysis). In the case of alternative initiative number one, however, the initial investment all occurs in a six-month period. Thus, the annual cost savings attributable to the initiative were converted to semi-annual periods for the payback period analysis of this alternative. Thus, instead of using the formula payback period = initial investment/annual cost savings, the formula payback period = (initial investment/semi-annual cost savings)/2 was applied. The derivations of the costs and benefits used in this analysis are detailed in the NPV analyses. "
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An Evaluation of an Accounting Department Curriculum, 2002.
This paper is a class project that evaluated the accounting department curriculum. It is an example of the procedure for evaluating academic curricula.
2,155 words (approx. 8.6 pages), 18 sources, APA, AU$ 98.95
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Abstract
This paper is an audit of the curriculum of a major university Department of Accounting. The paper reports that information needed for the research process came from three primary data source groups: the University, the accounting profession and needs of society such as businesses. The author states that this information was used to evaluate the current curriculum and to make recommendations for future accounting courses.
Table of Contents
Introduction
Summary of the Research Process
Summary of Findings
Professional Issues
Institutional Issues
Societal Issues
Analysis and Interpretation
Recommendations
From the Paper
"Additionally, to be effective, the reports prepared and the records maintained by an internal auditing function must be relevant, reliable, accessible, complete, accurate, and timely. The Committee on the Financial Aspects of Corporate Governance (1992) noted that the changing function of internal auditors is complementary to, but different from, that of external auditors. Internal auditors focus on providing data for the internal use of an organization?s managers, while independent, external auditors focus on providing data for external uses by investors and creditors. Because of this difference, it is good practice for companies to establish internal audit functions to undertake regular monitoring of key controls and procedures."
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Successful Accounting Practices, 2002.
This research paper describes how to establish successful accounting practices for a small retail outlet that does not require the services of a full-time accountant.
2,458 words (approx. 9.8 pages), 3 sources, MLA, AU$ 109.95
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Abstract
This paper discusses how poor financial record-keeping is recognized as one of the major factors of small-business failure in the U.S. In the paper the writer presents proposals for organized and thorough accounting practices which should assist small business to run more smoothly. Examines concepts such as liabilities, assets, capital and equity. Includes several tables.
From the Paper
"Although business owners may keep receipts and similar paperwork on hand, the attitude toward records is often negative because they are considered necessary evils in keeping with government oversight and tax planning. But Ragan (4) makes the point that business records are actually a tool of business management. By consistent updating of and reference to various financial statements, collectively known as an accounting system, the business owner can track the current status and financial health of a firm and adjust operations or money allocations as appropriate to resolve problems that may be perceived. Good financial record keeping provides the basis for making informed business decisions and helps prevent errors, omissions, fraud, abuse, and carelessness."
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Accounting for Decision Making, 2002.
This analysis provides an historical overview of the relationship of budgeting to traditional company management, and then moves into a discussion of the pros and cons.
1,654 words (approx. 6.6 pages), 5 sources, MLA, AU$ 78.95
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Abstract
Every company, whether large or small, faces several dilemmas when confronted with the budgeting process. This essay traces the budgeting process from its beginning concepts to the budgeting of today by addressing the concept that budgets are sometimes referred to as "tools of repression and barriers to change." It is shown that there was some truth to that statement historically but that today budgeting is an essential part of a company?s strategic management process. The essay traces budgeting from its original concept of analyzing the past to its current status as a tool for predicting the future. Along with an exploration of major theories, including the concept of Economic Value Added, there is a brief discussion of the role that budget projections played in a takeover consideration of a software company by a games manufacturer. The company name as used in the essay is hypothetical although the example is based in fact.
From the Paper
"Proponents of the statement that budgets are "a tool of repression and a barrier to change" are as firmly grounded in reality as the Cheshire Cat from Lewis Carroll?s Alice in Wonderland. In fact, the scene between Alice and the Cheshire Cat could be used to typify the dilemma every company, whether large or small, faces when confronted with the budgeting process.
It will be recalled that Alice, while lost, asked the Cheshire Cat "which way I ought to walk from here?" to which the cat answered "That depends a good deal on where you want to get to." Alice, in response said "I don't much care where so long as I get somewhere" to which the cat answered "Then it doesn't matter which way you walk, "if you only walk long enough" "
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Securitization - Concept and Application, 2001.
Examines the concept and application of securitization, making reference to the history and development of securitization in Malaysia.
3,208 words (approx. 12.8 pages), 10 sources, MLA, AU$ 135.95
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Abstract
This paper starts by presenting the basic components of securitization. It then outlines the common reasons for using securitization. Next, various parties in a securitization transaction are identified, and their roles explained. One important component of securitization - eligible asset, is then examined in detail. The paper also suggests the application of securitization in different industries. Finally, the history and recent development of securitization in Malaysia is studied in detail.
From the Paper
"Securitisation is an innovative technique in raising finances for a company. Its primary objective is twofold ? convert dull assets into usable cash and clean up balance sheet of a company. By definition, securitisation refers to the parcelling and selling pools of eligible assets by the company owning the assets to a special purpose vehicle (SPV) company, which issues debt securities to finance the purchase of such assets. The SPV uses cash flow from the assets to service the debt it created to purchase these assets. The debt securities are usually rated and tradable in the secondary market."
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The Telecommunication Giants in Euro Land, 2001.
Compares the differentiation both on the financial profitability and the management appropriateness between two accounting systems, using examples of French Telecom and Deutsche Telekom.
3,408 words (approx. 13.6 pages), 7 sources, MLA, AU$ 141.95
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Abstract
This paper examines and compares the accounting systems used in the operating of the two European telecommunication giants - French Telecom and Deutsche Telekom. It looks at how each of these systems work best for the specific company and how it suits the needs of the economy of France and Germany. Includes appendixes of a comparison of financial reports.
Preface
Introduction
Different Accounting Systems
Classifications
Accounting Measurement Techniques
Corporate Governances
Foreign Currency Translation
Segmental Reporting
Financial Ratio Analysis
Conclusion
Reference
Appendix
From the Paper
"The telecommunication market is expanding rapidly in European countries. France Telecom as one of the outstanding telecommunication operators both in Europe and the rest of the world. In year 2000, France Telecom had a great score which have 77 million worldwide customers; 33.7 billion Euros in revenues by the end of the year. Such great achievements create solid foundations to support the strategy they have used, which is focus on high growth business to continue to expand in France and develop the businesses in the rest of Europe. France Telecom has modified the presentation of its accounts for better reflect its operations and wireless activities."
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Internal Controls in Accounting, 2002.
Examines its use.
1,800 words (approx. 7.2 pages), 8 sources, AU$ 93.95
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Abstract
Examines its use. Focuses on the internal control business model for a cash transaction operation. Compares and contrasts the generic internal control business model and the internal controls applied to the handling of cash in an operation of the New York City Police Department (NYPD). Describes internal controls in an accounting context.
From the Paper
"INTERNAL CONTROLS IN ACCOUNTING
Introduction
This research examines the use of internal controls in accounting. To elaborate on this examination, the research covers in somewhat greater depth the internal control business model for a cash transactions operation. A discussion of the similarities and differences between the generic internal control business model for a cash transactions operation and the internal controls applied to the handling of cash in an operation of the New York City Police Department (NYPD) further extends the illustration of the application of internal controls in an accounting context.
Internal Controls in Accounting
Internal controls in an accounting context refer to the system of ..."
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Taxation In Canada, 2002.
Discusses the Canadian tax system.
7,200 words (approx. 28.8 pages), 31 sources, AU$ 198.95
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Abstract
Discusses the Canadian tax system. Conceptual review of taxation theory. Adam Smith's theories. Models of taxation systems. Debt interest. Taxation policies. Analysis and assessment of alternative models of taxation systems and policies. The effectiveness of Canada's taxation system. Desirable societal outcomes. Recommendations for tax reform. Income tax exemptions.
From the Paper
"ALTERNATIVE MODELS OF TAXATION, ALTERNATIVE TAXATION POLICIES, AND THE TAXATION STRUCTURE IN CANADA
Introduction
This study examines and assesses the Canadian taxation structure within the context of alternative taxation models and alternative taxation policies. A substantial proportion of Canada's population assails the Canadian tax system,. while simultaneously outside of Canada organizations such as the United Nations rank Canada at or near to the top of the list as the best country in which to live.. Obviously, the country is doing something right. Nevertheless, there is always room for improvement in the realm of taxation. Further, changing environments frequently demand adjustments to taxation systems as a minimum and fundamental changes to such systems in some ..."
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Fraud In Financial Reporting, 2002.
Discusses the increase of fraud in spite of regulations.
3,150 words (approx. 12.6 pages), 29 sources, AU$ 163.95
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Abstract
Discusses the increase of fraud in spite of government regulations. Contends that a lack of independent audit committees leads to the problem. Escalation of the benefits of management fraud. Reviews ten publicly traded firms that experienced financial reporting fraud in recent years. Concludes that audit committees be responsible to the board of directors.
From the Paper
"FINANCIAL REPORTING FRAUD AND AUDIT COMMITTEES
Introduction
Fraud in financial reporting is not a new phenomenon. Neither is a rising incidence of financial reporting fraud an unusual outcome in period of economic distress. What is somewhat surprising is that both the incidence and the severity of financial reporting fraud continues to increase in the face of efforts by the Securities and Exchange Commission (SEC), the Financial Accounting Standards Board (FASB), and other governmental and professional organizations to minimize the frequency and severity of such fraud (Anthony, Harrison, Linehan, & Palker, 1999).
Financial reporting fraud continues to surface in the face of important regulations and procedures implemented to minimize the ..."
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Accounting For Decision Making, 2002.
Focuses on budgeting as a key element of a company's strategic management process.
1,575 words (approx. 6.3 pages), 5 sources, AU$ 81.95
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Abstract
Focuses on budgeting as a key element of a company's strategic management process. Discusses historical relationships of budgets & corporate growth, and its current status as a tool for fiscal predictions. Mergers imapact. Spreadsheets & development of electronic spreadsheets Concept of Economic Value Added (EVA). Gives example of a hypothetical software company takeover & the role budget projections play.
From the Paper
"ACCOUNTING FOR DECISION-MAKING
Executive Summary
Every company, whether large or small, faces several dilemmas when confronted with the budgeting process. This essay traces the budgeting process from its beginning concepts to the budgeting of today by addressing the concept that budgets are sometimes referred to as ?tools of repression and barriers to change.?
It is shown that there was some truth to that statement historically but that today budgeting is an essential part of a company?s strategic management process. The essay traces budgeting from its original concept of analyzing the past to its current status as a tool for predicting the future.
Along with a ..."
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Setting Up a Tax Practice, 2002.
A discussion of the legal risks involved.
2,250 words (approx. 9.0 pages), 9 sources, AU$ 116.95
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Abstract
Discusses legal risks involved. Tax law. Liabilities of a tax practice. CPAs and lawyers as practitioners. Codes of conduct. Importance of maintaining good records. IRS Standards, and tax advice to clients. Written presentation of advice. Cases of negligence. Liabilities to tax practitioners from clients. Liability insurance; types of policies. Risk of lawsuits.
From the Paper
"Legal Risks in Setting Up a Tax Practice
Introduction
Banoff (1999), writing in Taxes, suggests that the practice of tax law in today's economy is much like the dying tradition of sumo wrestling. This is because the typical tax practitioner (a lawyer or accountant)
spends many years preparing for the profession (e.g., college degrees, an M.S.T., a J.D. or an LL.M. in Taxation) and may have devoted himself or herself (often fanatically) to constant training and study in order to become an expert at his or her craft...[which was becoming impossible because] Along with an increasingly complex world of tax law, the publication of numerous quarterly, monthly, weekly a..."
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Corporate Liability, 2002.
A comparison of the tax and legal advantages of three forms of organization for business companies.
5,400 words (approx. 21.6 pages), 24 sources, AU$ 198.95
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Abstract
Compares the tax & legal advantages of three forms of organization for business companies. LLC (limited legal liability), LLP (limited liability partnership, & traditional S corporations. Examines changes in business law. Partnership laws. Small business. Bibliography includes laws, codes, regulations, statutes. Business law & law review articles.
From the Paper
"Corporate Liability
Introduction
Traditionally, businesses, other than sole proprietorships, considered three forms of organization: C corporation, S corporation and partnership.. However, during the 1970s, a form of organization known as a limited liability company (LLC) became available. Now, even more recently, the limited liability partnership (LLP) is also available. Generally, limited liability business structures allow two benefits: limited legal liability and passthrough tax treatment.. This paper will consider the tax and legal advantages of the LLC and the LLP versus the more traditional S corporation.
Limited Liability Corporations
Beginning with Wyoming in 1977 and ending with the Hawaii legislature in 1996..."
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"The Cultural Significance Of Accounts" ( D.R. Scott ), 1995.
Examines the author's history of economics and accounting and its relationship to Thomas Kuhn's and Bruno Latour's theories of scientific paradigms.
2,925 words (approx. 11.7 pages), 10 sources, AU$ 151.95
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From the Paper
"The purpose of this research is to examine whether the actual history of science regarding D.R. Scott's Cultural Significance of Accounts bears out Thomas S. Kuhn's thesis of the structure of scientific revolutions as following patterns of discovery, development of a paradigm, the emergence of anomalies producing crisis, and the development of new paradigms, all of which lead to a shift in the overall scientific world view. In addition, Scott's theory will be analyzed from the standpoint of Latour's theory of the black box as containing fundamental truth, to see whether Scott's views have the effect of either opening closed boxes to replace existing theory on one hand or constitute the emergence of an entirely new paradigm on the other. As appropriate, both scientific and what might be termed the extrascientific elements of prevailing culture will be cited, with a ..."
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The International Accounting Standards Committee ( IASC ), 1995.
Explanation of the reasoning behind, and the structure of the International Accounting Standards Committee (IASC). Some pronouncements of the agency and problems in member country compliance are discussed.
1,575 words (approx. 6.3 pages), 10 sources, AU$ 81.95
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From the Paper
"The International Accounting Standards Committee
The International Accounting Standards Committee was formed in 1972, in an effort to standardize accounting procedures amongst the international investment community (Feldman & Herbert, 1977). The widespread adaptation of IASC standards is dependent upon the pressure applied by the large international financial institutions, stock exchanges, and accounting firms (Cummings, 1974). The overall objectives of the IASC are to ensure that accounting standards in each member country conform to IASC set standards (Slipkowsky, 1986). Independent auditors are available to satisfy the authenticity of these financial standards. Noncompliance in reference to IASC standards are noted in issued audit reports (Feldman & Herbert, 1977)."
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Expert Systems for Accounting, 1995.
This paper discusses rxpert systems, computer programs that mimic the decision making processes of human experts' thinking, in accounting applications: Components, implementation and advantages.
1,125 words (approx. 4.5 pages), 5 sources, AU$ 57.95
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From the Paper
"Expert systems are computer programs that are designed to mimic the decision making processes that human experts typically follow. With the proliferation of personal computers in the workplace, and the innovations in software development, expert systems are now available for a wide range of applications, including medical, legal, and accounting. Within the accounting field, expert systems have been slow to gain acceptance, in part because of the reluctance of accountants to embrace computer technology, and in part because there is some question as to the reliability of expert systems. This research examines expert systems in the accounting field in general, and in the are of auditing in particular.
According to the American Institute of Certified Public Accountants, expert systems are computer programs that reflect the ... "
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