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Consolidation of Variable Interest Entities (VIE), 2006.
This paper reviews an article by Thomas Ratcliffe 'To Consolidate or Not' in the "Journal of Accountancy" issue of December, 2005.
975 words (approx. 3.9 pages), 1 source, MLA, $ 34.95
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Abstract
This paper explains that, given the Sarbanes-Oxley Act of 2002, in January, 2003, the FASB issued Interpretation Brief No. 46, Consolidation of Variable Interest Entities, which provides guidance to CPAs and financial professionals in the consolidation of variable interest entities (VIE). The author points out that the article's main points define how to choose if a VIE should be consolidated into a given firm's financial statements, provide the definition of primary beneficiaries of a VIE as well as provide guidance on how to account for a joint venture's creation of a VIE as in the case of Dell Financial Services and CTI Group. The paper states that the complexities of consolidating VIEs will increase significantly over time as joint ventures, mergers and acquisitions become the fuel of industry consolidations in manufacturing specifically.
Table of Contents:
Article Summary
Conclusion
From the Paper
"The author states the example of Dell Financial Services (DFS) and CIT Group (CIT), and the assignment of VIE consolidation to the former due to their role in the joint venture of assuming liability for losses. CIT acts as the financial intermediary that enables transactions between DFS and customers acquiring Dell products and services. Dell owns a 70% stake in CIT and had invested as of January 31, 2003 a total of $35M in its operations. The joint venture is structured such that losses generated by DFS are fully allocated to CIT, while network incomes are allocated 70% to Dell and 30% to CIT."
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Financial Accounting Standards Board, 2007.
A discussion of the Financial Accounting Standards Board (FASB) 128 and examples of its application.
1,571 words (approx. 6.3 pages), 4 sources, APA, $ 51.95
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Abstract
This paper discusses the purpose of the Financial Accounting Standards Board (FASB), which is to constantly monitor the condition of the financial accounting standards for their relevance to current market developments in order to foresee any probable problem areas and deliver secure functioning of companies, big and small investors and government as a whole. Specifically, the paper provides an explanation of FASB 128 and gives examples of its application.
Table of Contents:
Introduction
Explanation of FASB 128 and Examples of Application
From the Paper
"Thus, the financial accounting standard 128 requires the company to clearly state all the facts they include in the arriving at the earnings per share and diluted earnings per share ratio which is further on must be reported in the company income statement and thus reveal relevant information to the investors probable and those already holding the company stock. In order to avoid any misunderstanding on the actual company financial information as the number of financial derivatives has increased greatly during the recent past, the standard requires the derivatives such as options, warrants, contingently issuable shares or employee performance measures which can be convertible into common stock, to be accounted for as common stock at the most profitable price for the investors, or the market value for the conversion."
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Family Limited Partnerships, 2007.
This paper offers an analysis of the pitfalls and merits of assets being transferred to a family limited partnership.
3,774 words (approx. 15.1 pages), 19 sources, MLA, $ 103.95
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Abstract
The paper provides a review of the relevant literature to determine when and for whom a family limited partnership is appropriate. The paper presents an analysis of the pertinent laws, including an examination of the Internal Revenue Code, regulations, case law and other rulings and matters that are relevant to a family limited partnership in general. The paper discusses tax planning in particular to provide a comprehensive survey of the tax-ability of this business form. The paper was consistent in emphasizing the need for timely and professional financial advice from experts in tax law who are aware of any recent changes and what the implications are of one approach over another.
Outline:
Introduction
Review and Analysis
Conclusion
From the Paper
"According to Fiore (1994), taxpayers in general and affluent taxpayers in particular are always on the lookout for new ways to reduce their taxes, especially in the area of estate planning. For this purpose, taxpayers have a wide range of choices available, each with its own advantages and disadvantages depending on a taxpayer's unique circumstances. For instance, "Should a taxpayer incorporate a complex strategy such as a grantor-retained annuity trust," Harmelick and Vandenburgh (2001) ask, "a dynasty trust or a family limited partnership in his estate plan?" (p. 95)."
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Financial Statements, 2006.
A discussion regarding asset valuation and accounting methodology.
994 words (approx. 4.0 pages), 3 sources, APA, $ 35.95
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Abstract
This paper reviews the current day issues surrounding asset valuation and accounting methodology. The paper discusses the various problems with accounting principles and the international financial reporting standards recently developed as a result of the constantly changing nature of the capital markets and major players and the inclusion of many other countries in the capital markets play arena.
From the Paper
"This approach has become rather popular to trace "real business" progress, when numerous debt instruments and business approaches have changed. The fault of this approach is the risks which arise with cash receivable as the company shows to the investors and top management business progress as opposed to income received. The longer the company does not receive the money for having sold the product, the less is its' actual present value, while this is not considered. To minimize the affect of this, the companies are now restricted to a limited extent to the amount of transaction they can account for on accruals basis. Another way to minimize the misleading of the investors on the actual and true financial situation within the company, is introduction of several liquidity ratios and "bad debt" ratios which reflect the fact how company is able to achieve revenues, but also how fast and well the company is able to collect the money payable to the company and thus not lose any time value money worth. "
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temporarily unavailable
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Accounting Information System, 2007.
A report on security, privacy and other issues in the accounting information system.
3,432 words (approx. 13.7 pages), 9 sources, MLA, $ 97.95
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Abstract
This paper lays out the foundation for the accounting information system (AIS) initiatives. It takes into account the present and ongoing developments in technology and its effective and innovative use in business. The paper starts with building and reinforcing the basic security infrastructure and foundational areas to ensure the achievement of long-term objectives and proceeds to improvement and development of the core information system - the AIS.
Table of Contents:
Executive Summary
Information Security
Business Continuity Planning (Bcp)/Disaster Recovery Planning
Impacts Of Privacy Considerations On The Accounting Information System
Health Insurance Portability And Accountability Act
Why the HIPAA in AIS?
Sarbanes-Oxley Act Of 2002
Due Diligence and Corporate Governance
The Ais And New And Emerging Technologies And Processes
Coverage Of The Ais
E-Business Technologies
Business-to-Business (B2B) and Business-to-Consumer
Advantages of B2B and B2C
Disadvantages of B2B and B2C
Batch And Real Time Transaction Processing 4.4. Electronic Data Interchange
The Essential Elements of EDI are
Extensible Business Reporting Language
Usage and Benefits
From the Paper
"Today's commerce and industry increased its global competitiveness through the implementation of information technologies. The availability of various supplies over demands helped leverage customer expectations, and businesses reacted to this modern trend by reengineering their processes and methodologies while reorganizing their corporate organizational structure to meet the growing needs of modern business. Whereas a person used to go to the mall to buy something, nowadays at a touch of a button, anything - or everything can be had via the Internet; thus Internet e-commerce or e-business was born."
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Civilian Contractors, 2007.
An economic discussion on civilian contractors on the battlefield.
1,707 words (approx. 6.8 pages), 12 sources, APA, $ 55.95
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Abstract
This paper defines the roles of the Army's Logistics Civil Augmentation Program (LOGCAP) which hires private civilian contractors to provide supplies and services to American soldiers. It also explores the Government Accountability Office (GAO) which asseses the federal programs to see if money is being spent in a wise fashion. The paper, through statistics and research, tries to determine whether the American taxpayers are getting their money's worth from the contractors who are supplying and servicing American soldiers in Iraq and Afghanistan.
From the Paper
"Going way back to 1997 and the U.S. military involvement in Bosnia, the same problem (lack of accountability and oversight) was apparent, according to the GAO "Report Abstract" issued on February 11, 1997. "The Army lacks basic financial systems to track how contractor funds are being spent and contractor monitoring systems to evaluate contractor performance," the report states. Civilian contractors were used "extensively in the Korean and Vietnam Wars... [and] in the case of Bosnia, the Army's latest estimate for contractor support has risen to $461.5 million - about $111 million more than the Army's original estimate." The GAO also criticizes the "unnecessary overhead costs and duplication resulting from the Navy and the Air Force introducing similar support contract programs.""
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Ethics and the Sarbanes-Oxley Act, 2007.
The paper examines the issue of corporate responsibility, the extent of its existence and what ideally corporate ethical responsibility should be.
863 words (approx. 3.5 pages), 2 sources, MLA, $ 30.95
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Abstract
The paper explains that the essence of corporate ethical responsibility is the embracing of strategies that are transparent, easily accounted for and free from conflicts of interest. The paper explains how this was lacking in many corporations who found that through sophisticated trading and fund management, fake financial results could be created to give the illusion of greater profits, growth and earning potential. The paper discusses how the US Congress felt it necessary to legislate corporate responsibility and ethics in the form of laws. The paper details the Sarbanes-Oxley (SOX) legislation and relates that these laws are forcing companies to comply with legislation that will guarantee fiscal accountability and corporate responsibility for ethical behavior.
Outline:
Defining Ethical Responsibility
Enforcing Corporate Responsibility
Sarbanes-Oxley is Redefining Corporate Ethics and Responsibility
From the Paper
"The Sarbanes-Oxley (SOX) legislation promises to be just the beginning of a tidal wave of compliance legislation that will influence organizations and their strategies to attain corporate responsibility for years to come. CEOs specifically are at the center of many of the compliance efforts, as they will be held personally responsible for any aberrations in reporting and financial data. The fact that many publicly-held companies are contending with as the revised deadline approaches for Section 404 compliance and are still not ready shows that even with legislation, corporate responsibility takes a strong commitment from C-level executives to become real in a company."
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Regulation and Intrusion, 2007.
This paper discusses the impacts of federal regulation on global business and financial management.
3,930 words (approx. 15.7 pages), 35 sources, MLA, $ 107.95
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Abstract
The paper discusses the 2002 legislation of Sarbanes-Oxley that regulates the accounting industry's own regulatory norms. The paper explains that despite the positive effects of such regulation, questions regarding the actual effectiveness of the broader, federal regulations over the previously established state regulations are raised. The paper emphasizes the effects that these federal regulations have had on the global markets and therefore, on the United States market as a whole. The paper concludes that increasing intrusion of federal law into how corporations go about their business, threatens to sacrifice the prime objective of corporate productivity and in turn, the productivity of our nation on a global scale.
Outline:
Introduction
The New Federal Regulation Of Corporate Governance
The Effect Of Federal Regulation On Existing State
Regulation Of Corporations
Conclusion
From the Paper
"Recent years have seen a large number of accounting scandals and public outcry regarding executive compensation in the United States, however. As such, government bodies from the Securities and Exchange Commission to Congress to the courts have chipped in regarding the regulatory environment of business conducted within the U.S. The most high profile of these actions was the 2002 legislation of Sarbanes-Oxley, regulating the accounting industry's own regulatory norms. However, other regulatory measures have included executive compensation, the administration of mutual funds, and public disclosures of transactions have been increasingly regulated by the federal government, with undoubtedly the best of intentions."
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The Foreign Exchange Rate, 2007.
An explanation of the foreign exchange rate and how it works.
1,283 words (approx. 5.1 pages), 6 sources, APA, $ 43.95
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Abstract
The paper defines the foreign exchange rate, and details the differences between fixed and variable rates. The paper explores how, as the financial markets become intensely developed with the growth of globalization, several financial instruments have been created to diversify the possible contract types between the partners, and hedge them against possible risks connected with the foreign currency. The paper details these financial instruments. The paper concludes with details of research that is necessary to further examine fluctuations of the currency rates and their derivatives.
From the Paper
"The price of a non-dividend paying future can be set by discounting the present price to maturity by the rate of risk free rate of return, which is usually the return on the long term government bonds or bonds with the same maturity as the financial derivative. The forward price is set as follows: Ft,T = Ster(T - t) - PVt(D) + PVt(C) , where it is the spot price at time t discounted at a continuous discount rate minus the present value of the dividends to be received from holding the asset until them plus the present vlaue of the cost of holding the asset. When the forward price is not equal to this equation, there is opportunity for risk free arbitrage."
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Exchange Rates, 2007.
This paper provides an analysis of the role that foreign currency exchange rates play in affecting business decisions within international corporations.
900 words (approx. 3.6 pages), 2 sources, MLA, $ 31.95
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Abstract
In this article, the researcher proposes the use of combined qualitative and quantitative techniques to review how exchange rates affect the level of foreign direct investment and capital flow across borders. The writer notes that more and more business enterprises are realizing that to remain competitive in the global marketplace, they must adapt their processes and policies to reflect the economic environment surrounding them. This study examines this phenomenon in greater detail and provides a theoretical framework for explaining the relation between exchange rates and international business processes. The writer provides a comprehensive review of the literature available on exchange rate volatility, influence and mobility and combines this information with data gathered from primary research.
Outline:
Introduction
Significance of Research
Methods
Theoretical Foundation
Research Design
Implications of Research
Results/Discussion
References:
From the Paper
"Streissler points out that the role of exchange rates in international business relations and operations remains one of the more controversial issues in international research and literature. Because this issue is controversial and as yet unsettled, it is important that more research is conducted to help solidify theoretical propositions describing the influence exchange rates have on decision making in business. This study will help achieve this aim, determining the exact effect exchange rates have on foreign direct investment and capital flow across borders."
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Accounting Cycles, 2007.
This paper defines business accounting cycles and provides an example.
853 words (approx. 3.4 pages), 17 sources, MLA, $ 30.95
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Abstract
The paper discusses how an accounting cycle refers to certain procedures that must be established by every business unit to allow data to be reported on financial statements. The paper relates that the accounting process consists of two interrelated parts: the recording phase and the summarizing phase. The paper offers Dann & Berns, Inc. as an example. The paper examines how Dann & Berns is using an advanced accounting system that is linked to all departments where it can generate all kinds of reports it will need in a fast and efficient way. The paper completes the accounting cycle of the finance firm. The paper reveals that the cycle is quite similar to other firms in conformity with the governing accounting standards.
From the Paper
"To clearly illustrate the complete accounting cycle of a finance company, let us take as an example Dann & Berns, Inc. The company is engaged in providing business analysis including credit investigation, a thorough study of the company profile, review of the client's financial statements, and providing an overall rating of the clients, whom we will call as subjects in this example. Among Dann & Berns' subjects include big companies who are applying for accreditation as a distributor of another firm; applicant verification for banks and other financial institutions offering various types of loans, as part of their pre-approval requirements; outsourcing companies and other headhunting firms for hire-right purposes; and others from different industries."
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