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Economic Value Added, 2004.
This paper discusses the concept of Economic Value Added (EVA), invented and promoted by Stern Stewart & Co..
1,285 words (approx. 5.1 pages), 1 source, MLA, AU$ 63.95
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Abstract
This paper relates that Economic Value Added (EVA) may truly be considered the new "hottest thing" in accounting theory because it aims at eliminating the problems accounting faces today by incorporated the concept of a ?true economic profit? into accounting and bookkeeping. The author points out that one of the errors accountants usually make, which leads to distorted reporting of a company?s earnings, is the fact that equity capital is not taken into consideration as a cost. The paper stresses that stock options grants are an expense and that stock options are a form of compensation, which should be expensed as exercise rights vest.
Table of Contents
The Cost of Equity Capital
Operating vs. Financing Decisions
Pension Plan Accounting
Full Cost Accounting
Stock Options
From the Paper
"Stewart suggests that the pension cost (which is to be determined) should be calculated as the difference between the service cost on one side and the difference between the fund return and the liability interest. The fund return is determined as the return on a portfolio of bonds of similar characteristics with the pension fund, so that in the end the return on the fund and the liability interest will cancel one another. In this way, the pension cost will be equal to its service cost."
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Economic Value Added, 2002.
This paper discusses the use of a new accounting theory, Economic Value Added, or EVA.
1,235 words (approx. 4.9 pages), 1 source, MLA, AU$ 62.95
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Abstract
This paper investigates Economic Value Added, or EVA, invented and promoted by Stern Stewart & Co. The author points out that this theory is aimed at eliminating the problems that accounting faces today by incorporating the concept of a ?true economic profit? into accounting and bookkeeping. The paper states that the EVA concept intends to align reported earnings, something which shareholders always take into consideration when investing in a company, with the actual capital that was loaned by the company.
Table of Contents
The Cost of Equity Capital
Operating vs. Financing Decisions
Pension Plan Accounting
Full Cost Accounting
Stock Options
From the Paper
"One of the errors that accountants usually makes and that leads to distorted reporting on a company?s earnings is the fact that equity capital is not taken into consideration as a cost. If debt is considered a cost and debt interest is noted as an expense, than why not see equity as a cost as well, seeing that it is not a free resource, but something invested by shareholders into the company and funds put into the company. As Bennett Stewart points out, ?the cost of equity is not a cash cost, it is an opportunity cost?. Indeed, it is the equivalent return that a shareholder would expect to earn by investing in other stocks from companies of comparable risk."
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Economic Value Added (EVA), 2002.
A look at Economic Value Added (EVA) accounting practice.
1,077 words (approx. 4.3 pages), 4 sources, MLA, AU$ 54.95
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Abstract
This paper discusses how Economic Value Added (EVA) is not a new concept in economics and financial theory and is based on the 19th century concept of ?economic profit?, it has only been widely adopted recently by business firms as an accounting practice. It describes what EVA is and looks at its pros and cons from the point of view of the company adopting the practice and the investors. It also examines how EVA differs from some other emerging accounting practices and the major issues relating to EVA as compared to other commonly used accounting principles. Finally, the possible problems and opportunities that a company adopting EVA principles can face are analyzed.
From the Paper
"In other words Economic Value Added is not the straightforward accounting ?profit? that we get by subtracting the costs minus revenue. In EVA we take into account the ?cost of capital? that is invested in the business and the cost of capital includes both debt and equity. Hence if we invest, for example, $ 100,000 in a business and get $110,000 as revenue the profit is not simply ($ 110,000 minus $ 100,000 = $ 10,000) since the $ 100,000 at the time of investment had an opportunity cost that has to be accounted for before we determine our ?real? profit. If the opportunity cost of $100,000 at the time of investment was $ 120,000, i.e., the investor could earn $ 20,000 by investing his/her money elsewhere, the $10,000 ?paper profit? would actually be a ?loss? in real terms."
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Measuring IT Performance, 2006.
This paper discusses the three methods of measuring the performance of IT in an organization: balanced scoreboard, economic value added (EVA) and intellectual capital (IC).
2,595 words (approx. 10.4 pages), 8 sources, APA, AU$ 114.95
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Abstract
This paper explains that the use of multiple IT performance measurement frameworks are ideal because it provides more information to an organization as to where it went wrong and where it still needs improvement. The author points out that economic value added, one of the most effective performance metrics in use today, assesses how well an organization is achieving its objectives and goals consistent with valuation principles that are important to any investor's analysis of a company. The paper relates that intellectual capital is a performance measurement framework that assesses the intangible assets of a company including the in-depth knowledge and skills of an organization's employees and the strategies and techniques implemented by an organization.
Table of Contents:
Introduction
Performance Measurement Frameworks
The Balanced Scoreboard
What is a Balanced Scorecard?
Financial Measures as Evaluated by the Balanced Scorecard
Strategy Implementation as Evaluated by the Balanced Scorecard
Economic Value Added
Intellectual Capital
Use of the Performance Measurement Frameworks in IT
Conclusion
From the Paper
"In using the balanced scorecard in measuring the performance and value of IT in an organization, it is ideal that every scorecard focuses on the corporate goals. Thus, when developing metrics for the Balanced Scorecard, it is significant to have strategic thinking that emphasizes the organization's goal. For instance, Brickman and Fidler, two successful IT executives, suggests the following metrics to determine whether their company's IT meets customer needs and demands. Apparently, these elements are parts of strategy implementation which is one of the focus of the Balanced Scorecard performance measurement."
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The Economic Growth of India, 2008.
This paper analyzes the economic growth of India since 1990.
860 words (approx. 3.4 pages), 4 sources, MLA, AU$ 44.95
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Abstract
This paper explains that, beginning in the early 1990s, India began to redirect its political and economic apparatus towards a more free-market orientation, which has resulted in a cycle of remarkable growth and expansion. The author points out that, beginning in 1991, political leaders ended the traditional License Raj economic model, which resulted in monopolistic behavior and stifled foreign direct investment. The paper relates that some of India's economic expansion has been attributed to its insistence on expanding public expenditures within the market. The author points out that India deems all public expenditure to be development related and views this type of investment as a requirement rather than a socially driven discretionary investment. The paper reports that a value added tax (VAT), other tax code adjustments and a fully convertible currency were introduced.
Table of Contents:
Introduction
Initial Reforms
Market Liberalization
Current Economic Status
From the Paper
"The country's revenue expenditures have increased across some spending segments by as much as 400% between 1990 and 2004 and this spending has continued to fuel economic growth. These large spending and investment packages are achievable because of the market reforms made during 1991. While much of India's population that exceeds 1b individuals is classified as impoverished, it still represents one of the largest tax bases in the world after China. Such a large potential tax base was going relatively untouched until 1991 when the tax codes and collection apparatus procedures were also reformed."
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EVA, 2007.
An analysis of the uses and advantages of using economic value added (EVA) as a measurement tool.
1,914 words (approx. 7.7 pages), 7 sources, MLA, AU$ 89.95
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Abstract
This paper discusses economic value added (EVA), which is a performance measure developed by Stern Stewart & Co to measure the true economic profit produced by a company. It describes the formula for EVA and provides an example of how it would be calculated. The paper then describes the uses and advantages of using EVA for a business.
From the Paper
"EVA is a tool that is easily used by corporate executives to determine and justify to their investors and shareholders expenditures that may boost the bottom line without demonstrating a practical or traditional use. This is necessary in this age where technology-based and high technology-use corporations need to purchase software or systems that have not been utilized, yet promise high yield. It is also an instrument by which economic profit may be calculated by taking a company's net after tax operating profit and subtracting from it the product of the company's invested capital multiplied by its percentage cost of capital. This provides a standardized measure for the profits the company generated and helps the company determine future expenditures."
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AD/HD in Adults, 2004.
This paper discusses attention deficit/hyperactivity disorder, AD/HD, in adults including diagnosis, symptoms, and available treatments.
1,825 words (approx. 7.3 pages), 12 sources, APA, AU$ 85.95
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Abstract
This paper explains that AD/HD refers to a family of related chronic neurobiological disorders that interfere with an individual's capacity to regulate activity levels, inhibit behavior, and attend to tasks in developmentally appropriate ways. The author points out that the diagnosis of AD/HD in adults is made even more problematic by the requirement of symptoms before age seven because adults patients may not be able to recall symptoms relating to their experiences in the past; therefore, another part of the diagnosis is often a joint interview with both the patient and a family member or spouse. The paper relates that, since many problems in the lives of adults with AD/HD are directly related to the disorder, tailored treatments are often the best approaches; the four basic methods are medial, educational, behavioral, and psychological.
From the Paper
"In addition to the above general requirements for AD/HD diagnosis, each category of AD/HD also has specific requirements. For an AD/HD predominately Inattentive diagnosis, six of a possible nine symptoms must be present in the patient for more than six months, and those symptoms must be abnormal for the patient?s developmental level. The symptoms include frequent inattention to detail or carelessness in schoolwork or other activities, difficultly in maintaining attention, frequent non-adherence to instructions and failure to complete tasks in schoolwork, chores, or work related activity. Additional symptoms include failure to listen when spoken to directly, difficulty with organization, avoidance, dislike, or reluctance to tasks requiring sustained mental effort, such as homework, frequent misplacement of materials, frequent forgetfulness, and a tendency to be easily detracted."
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The YBeBlue Ad Campaign, 2004.
This paper discusses the Australian not-for-profit ad campaign called YBeBlue, which is designed to help people recognize the symptoms of depression in themselves and in others, especially adolescents.
2,150 words (approx. 8.6 pages), 9 sources, APA, AU$ 98.95
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Abstract
This paper explains that the ads's effectiveness is based on their ability to use the visual language of other youth-oriented ads to attract adolescents, a group highly likely to suffer from depression. The author points out that the YBeBlue campaign has linked its efforts to those of a number of for-profit companies, a strategy that is becoming increasingly common and can prove to be quite effective for the company concerned, as well as highly useful for the non-profit. The paper relates that the campaign uses television spots, a Web site, banners, and postcards distributed to schools, universities, government agencies, and health centers in a very directed strategy of distribution of information.
Table of Contents
Introduction
A Different Type of Product
Adolescents Targeted By Depression
Using the Language of Young People to Talk to Young People
Moving From Television to Print
Cause-Related Advertising
From the Paper
"The causes of depression include both biological and possibly genetic causes as well as a range of environmental ones. In many individuals, depression is caused by an interaction between biological and environmental (both personal and general) factors. Depression is categorized as an affective disorder, which means it is one of the forms of mental illness in which the defining characteristic is a mood disturbance. The affective changes in depression are a feeling of sadness (which matches with the popular understanding of the disorder), but it is also marked by feelings of guilt, helplessness and hopelessness. It is these last three that are at least as debilitating as the sadness itself."
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Diet Ads, 2002.
Discusses deceptive diet ads and their effect on public health.
1,025 words (approx. 4.1 pages), 10 sources, AU$ 58.95
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Abstract
Advertising has long been associated with unreasonable claims, in fact, we have come to expect them. Advertisements quite often imply qualities about the products and people within the context of the ad that are simply impossible. Over the long-term, our culture has grown to accept advertisements as a fiction into which we are drawn for 30 seconds. During that time, the viewer suspends disbelief because of the formula at play and simply accepts the fiction that surrounds the product. In the realm of diet advertising, however, such fictions have turned out to be potentially dangerous or even deadly. Diet product and diet advertising has long made irrational claims about enormous changes in the body over impossibly short periods of time. Research shows that the level of false advertising in commercials for diets and diet products is staggeringly high. The FTC found that 55 percent of weight-loss ads make claims that lack proof or very likely are false (Eggerton, 2002). In fact, this problem has been ongoing since one of the first false-advertising in diet commercials claims was made; in 1993, the Federal Trade Commission charged that five of the nation's largest commercial diet-program companies have misled consumers by making unsubstantiated weight-loss claims and by using deceptive testimonials ("FTC Accuses Five Diet Programs of Deceptive Advertising", 1993; Cordes, 1993). It is proposed that research will demonstrate that the effect of false advertising (and thus false expectations) about diets and diet products has resulted in a greater health crisis in relation to weight than ever before.
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Sky Net Web Ad, 2002.
Analyzes the subject and marketing of this internet ad.
1,150 words (approx. 4.6 pages), 1 source, AU$ 64.95
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Abstract
This paper will discuss an ad that was taken off of the Internet and will describe its meaning to the product it sells and also give a reflection on how it may influence the customer into purchasing this service. The company called Sky Net Web will be the main subject of this description of an Ad and will be analyzed in the way that this company presents itself on the web.
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The Ban on Tobacco Ads, 2002.
This paper discusses the issue of banning tobacco ads by the New York Times newspaper and questions whether it was the correct thing to do.
790 words (approx. 3.2 pages), 0 sources, MLA, AU$ 41.95
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Abstract
This paper examines why the New York Times banned cigarette advertising. The writer discusses how the banning of tobacco ads reduces the pressures on children to take up smoking and leaves room for advertisements warning the readers against the dangers of smoking. In addition the way in which banning of these ads may prevent nonsmokers who buy The New York Times, from involuntarily contributing to the tobacco industry, is also discussed.
From the Paper
"Little by little, cigarette advertising has been disappearing from American newspapers and magazines. This trend began more than two years ago when the first national newspaper, The New York Times, officially banned tobacco advertising. At the same time, local newspapers such as the Seattle Times and Portland Organdie copied the national newspaper."
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Guardian Ad Litem, 2004.
This paper looks at the history of the Guardian ad Litem system, a system of volunteers and attorneys representing children who are victims of child abuse and neglect.
1,356 words (approx. 5.4 pages), 6 sources, APA, AU$ 69.95
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Abstract
This paper examines the history of the Guardian ad Litem system, which is a system of volunteers and attorneys who represent children who are victims of child abuse and neglect. They investigate a case and make a report to the judge. The paper looks at how effective the program has been and some of the problems it presents.
From the Paper
"Historically it has always been believed that parents took care of their children's best interests but this fallacy became apparent when Dr Henry C. Kempe published "The Battered Child Syndrome" and it was recognized for the first time that such a clinical condition existed and threatened a child's life.
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Race & Gender in Magazine Ads, 1999.
Compares ads of 1920s-1930s & 1990s as reflections of social roles of women & minorities.
1,575 words (approx. 6.3 pages), 3 sources, AU$ 80.95
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Abstract
This paper compares magazine advertising of the 1920s and 1930s with magazine ads of the 1990s in the way each portrays contemporary views of race and gender in America. Advertising has always represented a mirror on society, sometimes reflecting the newest trends but more often showing the way that society sees itself at the time.
From the Paper
"This paper compares magazine advertising of the 1920s and 1930s with magazine ads of the 1990s in the way each portrays contemporary views of race and gender in America. Advertising has always represented a mirror on society, sometimes reflecting the newest trends but more often showing the way that society sees itself at the time. During the 1920s, magazine advertising first became a major advertising tool, and its colorful pictures and even more colorful copy reflect the brash, loud confidence of a nation that had just won its first world war. The ads of the time reflect the growing independence women were experiencing, as they gained the right to vote and began to do in public what they had never before dared - smoking cigarettes, showing their legs, traveling on their own. The ads also reflect the continued subservience of blacks and other minorities; when they appeared.."
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Benetton's Ad Campaign, 2001.
Analysis of controversy surrounding "We, on Death Row" ad. Issues of ethics, capital punishment, company's marketing approach.
1,800 words (approx. 7.2 pages), 13 sources, AU$ 92.95
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From the Paper
"Introduction
This research examines ethics issue fronts presented by the January 2000 United Colors of Benetton's advertising campaign, titled "We, on Death Row." The advertising took the form of a Benetton's sales catalogue, billboards, and posters, and featured photographs of death-row inmates at various state prisons and an accompanying essay describing their plight. The campaign, like previous Benetton's ad campaigns, fused social-issue advocacy and sales promotion and incited public controversy. Its subject matter gave it a higher public profile, however. Sears, Roebuck & Co., a longtime retail customer of Benetton's, cancelled orders in protest (White, 2000, p. 62), and the state of Missouri sued Benetton's for misrepresenting its marketing strategy as journalism. This research examines.."
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2034 AD, 1985.
This paper is creative paper forecasts of world crises and technological advances from the 1990s tp 2034 AD.
4,275 words (approx. 17.1 pages), 27 sources, AU$ 197.95
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From the Paper
"The world of today, in the third decade of the 21st Century, has survived and there is growing hope that it will continue to do so. This statement is not made lightly. No major city has disintegrated under the blast waves of a nuclear attack. Population centers have not been incinerated by the incandescent mass of a nuclear fireball. The citizenry have not been seared by the flesh burns of thermal radiation. There has been no lingering death from the neutrons and gamma rays of prompt radiation or death from drifting clouds of residual fallout. The launch buttons had not been pushed in Moscow or in Washington D.C. But it was close, very close.
Historians of the 21st Century seem to believe that the turning point was the decade of the 1990's. Prior to that time, ... "
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Cartier Cigarette Ad, 1991.
A look at the ad from the October, 1990 issue of "Vanity Fair" including an analysis of visualization, layout, copy style, product, target market and effectiveness.
1,125 words (approx. 4.5 pages), 1 source, AU$ 57.95
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From the Paper
"This research addresses an advertisement for Cartier cigarettes which ran in the October 1990 issue of Vanity Fair magazine, between pages 178 and 180. Included in this paper is a description of the ad itself, including visualization, layout, balance and copy style, an analysis of the product itself, an examination of the target market for this product, and a determination of whether the ad is successful.
The advertisement is a full-page full-color ad with no bleed. Most of the ad is white space. The headline is centered and run in two lines of gold script: "The touch/is pure Cartier." There is one rule above and one below this headline, both of which extend to the end of the bottom (longer) line of copy. This copy is run in approximately 48 point type.
Beneath the headline is a photograph of the product, Cartier..."
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