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Essays 361 - 390

Status of the Pension Funds of PepsiCo and Coca-Cola

The conditions of pension funds for these two firms in 2009 is assessed using data from the annual accounts. The growth, contribut...

Creating a Consulting Firm

of health care is in and remains in flux as we seek systems that not only work in the present but also are sustainable over time. ...

A Challenging Learning Experience

no positive reinforcement for me and an aversion to the machine developed. Positive reinforcement refers to when an event or stim...

Leaving Variance Analysis Behind

Walker (2005, p. 43) presents a scenario to which she applies variance analysis. Though variance analysis techniques can be used ...

Financial Projections

to itself. However, there are costs when using funding from reserves, there are opportunity costs. If the money is taken out of th...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

Walgreen; Financial Analysis

and future potential of a company by the shareholders and investors depends on the effectiveness with which the resources are used...

Are Accounting Reforms And Legislation Are The Only Means By Which The Accounting Profession Will be Able To Regain Public Trust And Re-Establish Its’ Credibility?

fraud, and it was with this we might argue there was the first loss of confidence in the auditors. This case limited the liability...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

Strategy and Project Management Questions

The writer answers a set of questions concerning strategy, leadership and change utilising a fictitious case study. The first ques...

ACCOUNTING PRESENTATIONS AND DIFFERENCES

for judgment calls, if and when necessary. A difference in these rules can have an impact on things such as fair-market value, mar...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

Fair Value Accounting in Australia after the Financial Crisis

this it may be expected that Australia may be ahead on the way that regulation are implemented and the goals that are being espous...

Performance Accounting

in future planning and controlling costs, and it may be useful in evaluating performance. It certainly directly relates to the or...

Fair Value Accounting in the Economic Crisis

standards, but is further defined in individual standards. .The concept of fair value became an issue that would have pote...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Challenges in the Founding of Plymouth

them and speaking in broken English (Cline). Samost carried an empty quiver and two arrows, one with a tip and without, which is a...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

Article Analysis and Practical Applications of Ethics

or private practice, we agree and understand that our ethical conduct overrides all other considerations" (p. 4). While this may s...

Interpreting Accounting Calculations

the inventory has also been increasing. This shows that there are not outstanding concerns here as this is showing a gradual and c...

An Evaluation of Australia's Corporation Law Reform Program

balance the law seems to be fair, there are some stringent requirements which hinder the process of doing business. In evaluating ...

Financial and Managerial Accounting

the companys present and future performance, rather than past history (Managerial accounting - an introduction). They relate only ...

Paul's Conversion/Acts 9, 22 & 26

this attests, the historiography and authenticity of Acts is well established, with many scholars supporting the idea that it was ...

Accounting: Internal Controls

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

Beehive Home Assisted Living Facility

care service has been the focus of greater scrutiny. Willging (2004) asks: "Just what is assisted living? There are still too ma...

Starbucks Case Study

us to the issue of competition. Starbucks has grown rapidly in America benefiting from a lack of any single chain being able to of...

Integrated Technology and Smart Business

is used, technophobes may be scared of the impact it will have; such as disempowering employees and eliminating jobs. Others may s...

First Amendment & Tort Law, UK & US

law began with the injustices incurred by the public due to the Industrial Revolution (France, Woeller and Mandel, 2005). Until 19...

The 2008 Presidential Election

included for quite some time, two front runners who were each minorities in their own right. If Hillary Clinton won, she too would...