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Essays 91 - 120

Increased Corporate Governance Effects Assessment

the long term. A third hypothesis is that these sustainably-minded organizations outperform non-Index firms over the long t...

Rio Tinto

to the company and also gives them a much easier route to withdraw should then need to do so. Rio Tinto use their bargaining power...

The way Standards in the Libyan Accounting Profession Could be Improved (Introduction)

companies, investments or the government there is little doubts that high professional accounting standards will be supportive and...

ACCOUNTING STANDARDS AND SYSTEMS

interested in a higher net income (Investopedia Staff, 2010). Granted the lower net income will result in lower taxes, but it will...

Accounting Standards and External Auditing

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

Global Capitalism And Standard Requirement Issues

problems that -- if not somehow corrected -- will only serve to undermine the very objectives of global capitalism. "Too many lab...

Overview of Financial Accounting Theory

In six pages standards and relationships between private institutions and the government are among the topics covered in this fina...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

Audit Documentation Standards

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...

Standard Cost Accounting

(this is 1,000 widgets divided by the 1,000 fixed costs), plus the variable costs. If the variable costs were 2 per widget, the to...

Restatement of Revenue due to SAB 104

it will be delivered, and theoretically the revenue could be realised either on an ongoing basis where the fees for the service ar...

Chris Matthews/Hardball

with the name of Chris Matthews because this is the name of the MSNBC television show on which Matthews appears as the host. Howev...

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...

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...

Pros and Cons of International Accounting Standards

* Better integrate pricing, financial reporting, earnings analysis, forecasting, and risk management (Duran et al., 2003). From...

Harmonization and IAS

of international standards. It is only if there are international standards that international stakeholders may be able to see acc...

UK Accounting Standards on Short and Long Term Cable and Wireless

top 41.89 from 43.73%. The return on assets fell from 16.6% to 12.12%. Return on equity also showed a fall, from 44.15% to 18.79%....

Politics Lost by Joe Klein

ops and idiotic advertising that passes for public discourse these days" (Klein, 2006). Throughout the work the author ill...

Global Citizen/Global Citizenship

and Seneca all promoting universal laws and in 90 A.D., Epictetus said "Consider who you are: to begin with, you are a human being...

Relationship between Politics and Economics

says that in the 1992 election (the slogan was "Its the economy, stupid!"), Clinton "enthusiastically encouraged voters beliefs th...

'Politics of Fantasy' in Kiss of the Spider Woman by Manuel Puig

In five pages this tutorial analyzes Kiss of the Spider Woman in a consideration of how it represents 'politics of fantasy.'...

The Politics and Metaphysics of Thomas Hobbes

same time that other men pursue the same desires (Hobbes 185). The development of enemies comes from this course of natural compe...

British Political System and Cabinet Status

In seven pages this paper examines the British system of politics in this consideration of the cabinet status and how decisions ar...

Iris M. Young's Justice and the Politics of Difference and Susan M. Okin's Justice, Gender and the Family

home. Labor divisions are held in check by the marriage contract and the historic or traditional nature of the family. 2.In Chapt...

CALTRON AND ACCOUNTING STANDARDS

qualities assumes that accounting is practiced with knowledge of the customer (University of Pretoria, 2007). Along those lines, f...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

GOVERNMENTAL ACCOUNTING STANDARDS BOARD AND ITS IMPACT

The roots of the GASB were actually launched in 1906 as the National Association of Comptrollers and Accounting Officers (Foltin, ...

CRISES AND CHANGE IN ACCOUNTING STANDARDS

accounting theorists and professionals should be very wary and skeptical of the immediate reaction to make changes to an accountin...

Government Accounting Standards Board Statement No. 34 Analysis

not the new rules will render better orchestrated financial reporting, one has to look at the role of the board, the reasons why i...

Statement 35 by the Government Accounting Standards Board

In twenty four pages the GASB's proposed revision to Statement 34 is analyzed in detail. Seventeen sources are cited in the bibli...