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Essays 391 - 420

FINANCIAL REPORTING AND OVERSIGHT

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

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...

Management Accounting Case Study

The writer looks at the case of Dumbellow Ltd., a firm manufacturing three product lines, but suffering losses on one of those li...

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...

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...

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...

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...

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...

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...

GAAP Financial Reporting and Tax Accounting

As mentioned above GAAP stands for generally accepted accounting principles. GAAP principles are known mostly by financial advisor...

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 ...

2002 to 2003 Wal Mart Management Accounting

= 191,838 ? 244,524 x 100 = 78.5% in 2003 Breakeven Point Again by definition, breakeven point is...

Organization Performance Management Evaluation

some cases, a list of questions is provided to demonstrate what information the consultant would need to obtain to perform that ev...

Accounting Organizations and Concepts

type of confusion on the part of financial accountants. For more information, we need to access the draft itself (which is...

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...

Magellan by Charles Corn

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

Asian Hotel Accounting

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

Reasons for International Accounting Standards' Usage

them to obtain international investment, not only de to increased understanding of the accounts, but also as a result of the creat...

Terrorism and Accounting

the regulations. For example, Prince Salman, Governor of the Riyadh Province is known to have said "If beneficiaries had used ass...

The Accounting Practices in a Modern Business

flow (Scanlon, 2002). Later on in this paper, well discuss exactly how the Rigases family was able to inflate the subscriber accou...

Accounting Methods

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

Job Tasks in Accounting and Financial Management

descriptions available both on the Internet and in publications, and based on job trends in both these professions, we can put tog...

Annual Account Reliance and Investors

some figures difficult to check. The process of auditing then has to take place. This also takes up additional time, a set of acco...

WorldCom, Enron, and IAS

principles of accounting in the U.S. (Larson et al, 2001). Since that time, a number of authoritative bodies have been instituted ...

Annual Accounts' Presentation Influences

assessment of the underlying value of the company, there my be values, especially for long term asset, which may b out of date, bu...

Accounting Perspective on the Definition of Economics

according to what they believe the market will bear. Understanding how the price was set is beneficial to the accountants of the ...

Accounting Questions for Peoria Implements

The visual fit method is less of the calculation and more of and "eyeball" method. By using the cost driver of units produced,...

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...