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Essays 31 - 60

SPEs Altering Interpretation

SPE that is not subject to control through voting ownership interests and would require each enterprise involved with such an SPE ...

Post WorldCom and Enron International Accounting Standards

a result of ending some of the companys more obscure partnerships (Leonard, 2001). And, it was these partnerships that severely h...

Impairment Testing versus Amortization of Goodwill

determine how effective these statements are and will be. In addition to providing an overview of these statements, well also exam...

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 ...

New Regulations and the FASB

In nine pages this paper examines the FASB and how changes in business practices has meant changes and reforms to accounting proce...

SFAS 141 Overview

interests accounting (Davidson, 2002). Accounting for business combinations needs to be limited solely to purchase method and requ...

Post Enron and WorldCom and Investor Confidence Strengthening

The companys auditor employed by Andersen allowed the misrepresentations to go uncorrected. Hamilton and Leeds charged: "Andersen ...

Business Combinations and How They Are Regulated

In seven pages this paper discusses how No. 141, Business Combinations and No. 142, introduction of Goodwill and Other Intangible...

Accounting Depreciation

far as business and finance are concerned. One of these areas is accounting standards (Bloomer, 1997). The Financial Accounting ...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

FASB 109 and Income Tax Disclosure Issues

(Summary of Statement No. 109, 1992). FASB states that there are two "objectives of accounting for income taxes" (Summary o...

Comments on the FASB and AICPA Joint Proposal

Here, there is a suggestion that this rule is limiting and this is a fair comment. At the same time, it does appear that the spiri...

Pensions and Accounting: A Look at FASB Statements 87 and 106

measuring reporting liabilities of costs associated with benefit pension plans, it seems that there has been some controversy ("FA...

Napoleon: A Tyrant?

Only one thing is wrong with the picture of Napoleon described above. Napoleon actually crossed the pass of St. Bernard astride a...

Autism

autism will be noticed. The autistic child has a hard time socially interacting with other people, they have problems with communi...

Cesium

an element that is quite similar, chemically, to cesium (Gagnon, 2008). As such in order to get the pure cesium out the two ores a...

OUTLINE FOR MALCOLM BALDRIDGE AWARD

the slower periods. Cyclical variations are also built into forecasts. Even within time forecasting, there are cycles....

Admissions Essay for Chiropractic School

well as from interventions. Chiropractic is a holistic approach, one that is based on the belief that while people may seek chiro...

Sonography

the manner in which individuals learn (Billings 104). Therefore, people born after World War II, the so-called "baby boomers," are...

Policing in the United States and Austria

control. The United States Patriot Act was designed in such a way that it refocused policing processes on federal levels of contr...

Medical School Application

gave me the potential opportunity to study at some of the best colleges and universities in the world. My brother and I are the o...

Cardiovascular Disease (CVD) Among African Americans

This 25 page paper provides an overview of the current literature regarding CVD in African American patients. Bibliography lists ...

The Celts

would put an end to the Etruscan peoples prominence (Who were the Celts?, 2008). It is also believed that shortly thereafter the ...

Operation Tennessee Waltz

do was present themselves as a company who was looking for "favorable legislation from state lawmakers" which would allow them opp...

CHINA AND ECONOMIC GROWTH

become the power that it has become. Some call the transformation - in less than 30 years - nothing short of a miracle....

The Immigration Reform and Control ACT (IRCA) of 1986

of hiring is illegal. Many are familiar with the EEOC laws that involve anti-discrimination. Yet, IRCAs provisions for anti-disc...

AN ANALYSIS OF STRAGETGIC THINKING

This 3-page paper provides a financial overview of Nike Inc....

Nursing Contracts

312). Various types of contracts characterize contemporary professional nursing. For example, due to the nursing staffing shorta...

California Mountain Lion

The scientific name of the puma is Puma concolor (Digital Desert). This refers to the fact that it is primarily of just one color....

Sound Theatre Company

the added enhancement of focusing on local talent and servicing the local people. Since the organizations initial entry into the m...