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Essays 121 - 150

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...

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...

Stock Option Valuation: The Ethical Dimensions

window (regardless of the actual movements of the stock). In doing so, organizations not only offset their compensation obligation...

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...

Reaction to Quiet Hero by Rita Cosby

ill with cancer and dying, Cosby would have loved to have had the support of a loving father, but, she felt totally disconnected f...

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...

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 ...

Asian Hotel Accounting

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

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 ...

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...

Accounting Methods

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

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...

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...

Comparing the Gospels

as actively participating in his fate, rather than demonstrating passive acceptance. In the synoptic gospels, action is, for the m...

Jamona.com and Internal Accounting Controls

for payment of a bogus invoice, one created for the purpose of causing a check to be issued to an entity that has no legitimate re...

FINANCIAL REPORTING AND OVERSIGHT

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

Traditional Accounting Concepts and Conflict

In six pages this paper discusses how different approaches to accounting can result in conflict with particular emphasis upon the ...

China's Accounting Practices

In this paper consisting of six pages accounting problems as they relate to government intervention and cultural influences are di...

Management Accounting and Methods of Performance Assessment

development and so on) rather than departments. Some Methods - the Literature How, then, is accounting used as a performa...

Terrorism and Accounting

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

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...

Stock Option Plans Accounting

The discount rate used is the risk-free rate on U.S. government securities (Means and Coates 29). Accounting information pl...

Cost Accounting by V. Daniel Hunt

This 5 page paper discusses Hunt's book and provides an overview of basic cost accounting procedures and considers the importance ...

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....

Overview of IAS

In nine pages international accounting standards are examined in terms of investments, cash flow reporting, retirement benefits, t...

The Media and Lincoln's Gettysburg Address

The Gettysburg address is one of the most memorable of all political addresses. Journalist accounts of the address were plentiful...

Accounting and the Impact of Technology

online equivalent to the standard accounting function. Of course every migration from age-old procedures to a format compatible w...

Cruise Sector Accounting Practices

(P&O) which had been one of the most important British shipping companies that existed since the nineteenth century (Napier, 1990)...

Settlement Certificates Accounting

In a paper consisting of five pages and with the assistance of general accounting principles a case involving certificates issued ...