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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...

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...

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...

Improving Accounts Receivable

empowerment of the PFS staff, giving them responsibility over specific accounts and up to date tools to allow them to track the p...

Tender Mercies/CPS Investigations

job frequently encompasses. Richards explains that this is a "Catch-22" situation, as he can "only force a physical exam by court...

Comparing WalMart and Carrefour

notable that the results may not be directly comparable due to the different accounting regulations in which the annual reports ar...

Accounting Tools That Help Non-Accountants Make Capital Investments Decisions

sales will recoup the investment, the payback period, These have value is looking at he amount of sales that need to be made and t...

Definition of Accounting Categories

cash in bank account. Long-term assets tend to be relatively easy to identify, and may also be referred to as fixed assets, and in...

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 and Management Accounting and the Use of CVP

is also useful to understand that management accounting also allows a greater amount of planning giving costs for different scenar...

Allocating Common Costs

that the costs may be allocated, they may be slit equally between the three departments, or it is more likely that there will be s...

Issues Concerning Internal Controls

is in place the key element is that of accountability (Watts. 2007). Authority is also likely to be linked a system of authoriza...

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...

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. ...

Standards Based Learning For Students With Disabilities And Individualized Educational Programs (IEP)

Focusing upon student-need specific and content-specific elements of standards-based learning, one approach in particular has prov...

Ethics in Accounting Practice: Rules Based Accounting versus the Conceptual Framework

is trying to create accounting standards that are defined in terms of objectives but do not rely on "specific rules" (" A Conversa...

Defining Managerial Accounting and a Cost Accounting Case Study

The paper is presented in two sections. The first section defines managerial accounting. The second section examines figures supp...

Should the ICAO Charter Articles 39 and 39 be Revised?

used, the aim was for a difference, but in todays industry with the high level of development it is quite possible for there to be...

Comparative Analysis of Original IRA Account and the Roth Individual Retirement Account

In eight pages a comparative analysis of these IRA account approaches is presented. Twelve sources are cited in the bibliography....

Accounting's Pooling Method

In five pages this paper discusses the pooling method and the impact of its unavailability. Three sources are cited in the biblio...

Libby Mulitz's 'Flying Off Over Office Politics'

and these may be utilized by any company executive, and certainly these may be helpful. Clear and concise communication seems to b...

Different Stakeholders, Single Set of Accounts, and Management Accounting

1998). This means the role of the budget is forecast and/or to control the costs and therefore the profits. It is also...

Throughput Accounting vs. Activity Based Accounting

that is less profitable than another receiving a smaller share. The ability to refine this cost-and-result approach can increase ...

Transfer and Accounting Costs Accounting Questions

costs, these are a total of 520,000 and as such will need to be divided by the number of units manufactured, indicating the way t...

Global Warming and the Aviation Industry

formed as a result of the emissions (CAA, 2009). The fuels used by aircraft is the main problems. Aviation fuel is made up mostl...

The Global Warming Debate

unfreezes and temperatures climb. Alaska appears to be on a direct and damaging collision course with time, inasmuch as its entir...

The Impact of Global Branding in a Small Town

life! (Kotelr, 2003) In considering the different interpretation that may be given to a message, as well as the different e...

Sustainable development and The United Arab Eremites

is almost impossible for any business so satisfy the criteria of sustainable development (Eckersley, 1992). Alternatively,...

Gap Analysis: Global Communications

Horngren, Sundem and Stratton (2002) provide a view of the alternatives available to organizations in Global Communications positi...

Development of Global Human Resources

are also accustomed to doing business with U.S. firms and many travel regularly to the United States. Most speak English. In add...