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Essays 361 - 390

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

Risk Management Questions

the frequency of unexpected accidents or incidences, such as type blowouts and incidences of air range in passengers. Knowing the ...

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

To What Extent Can Decisions About Operations Really Be Strategic From The Firm's Point Of View?

For example, operations management may be able to help determine the right location for a factory, by looking at the available sit...

Cost Accounting

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

The Value of the NKT Accounts to Help with Decision Making

although annual reports can be very useful documents not only ion reporting results and potential strategies which may be relevant...

Knowledge Management at Molnlycke Health Care

can be used by the company and its employees. Molnlycke Health Care, established in 1998 as the result of a merger between the c...

Influences on Management Functions in McDonalds

corporate level, but also a store level, when planning the staffing rotas. Internal influences may come from individual employees ...

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

Accounting Questions

of its economic life. The historical cost convention can result in some difficulties, as some assets will be written off, but may ...

Critique of James G. Hollandsworth Jr.’s The Louisiana Native Guards: The Black Military Experience During the Civil War

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

Accounting Methods

calculate a net profit ratio. If we look at a company such as Johnson and Johnson we need to look at the...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

Magellan by Charles Corn

trade was the first world globalization effort, Corn insists on raising the question of Magellan. Other historians and commentator...

Investments, Comparisons, and IAS

2003). It is believed, by many experts, that adoption of IAS by most countries (the United States included) will end up establishi...

International Accounting Standards Implementation Benefits and Costs

in some countries. Therefore, even in a single country there are choices. When it is considered the level of flexibility internati...

Global Accounting and International Standards

Therefore the general legal system seemed to let down the financial regulatory systems when fraud or malpractice was detected. We ...

FINANCIAL REPORTING AND OVERSIGHT

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

Environmental Risk Management In the Construction Industry and the Role of the Project Manager

in 2005. Prior to this only 10% of electrical waste was recycled, this legislation makes manufacturers responsible of goods throug...

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...

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...

The Use of PM Tools to Improve Project Management

had not, this served as a useful introduction, and can be seen as a necessary stage as it allows introduction. The meeting was als...

The Use of Real Options Theory in Financial Management/Modeling

may be hypothesised that real options theory may be seen as a theory more suited to real world applications than the discounted ca...

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...

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...

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...

The Relationship Between Risk Management And Project Management

has been different levels of risk. For example, the was the introduction of the use of French Oak barrels to age the wine in stari...

Accounting: Internal Controls

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