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Corporate Taxation, 2002.
This paper proposes that the system used in the United States to tax business income no longer meets the needs of the American economy, as it discourages investment and encourages inefficiency.
1,414 words (approx. 5.7 pages), 7 sources, MLA, $ 47.95
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Abstract
The writer traces the defects of the current corporate tax system, outlining areas in which the system of taxation fails both businesses and individuals. The paper finally proposes a system of integration that would allow the system to run more efficiently.
From the Paper
"Through the 1960s, 1970s and 1980s, the corporate tax was amended repeatedly to reflect national economic sentiment of the time, to stimulate productivity and growth or advance social purposes, or provide broad economic development. President Kennedy?s Tax Act of 1962 and President Regan?s Economic Recovery Tax Act of 1981 can be seen as growth-oriented, while the Tax Reform Acts of 1976 and 1986 were ?fairness?-oriented. The Bush Administration attempted to convince Congress to substantially lower capital gains rate to stimulate investment. (Hufbauer and van Rooij, 1994)."
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Accounting Career Profiles: CPA and CMA, 2002.
Description and discussion of the CPA and CMA career designations for accountants.
975 words (approx. 3.9 pages), 6 sources, MLA, $ 34.95
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Abstract
Accountants and auditors prepare, analyze and verify financial reports crucial to all business and government organizations. Two of the major accounting specialties are public accounting and managerial accounting.
This paper discusses the differences between chartered public accountants (CPA) and chartered managerial accountants (CMA) including the clients they serve and the examinations they have to pass before becoming qualified. The paper also examines the differences in wage earnings and career opportunities.
From the Paper
"The professional designation of Certified Management Accountant (CMA) is achieved through the CMA Professional Program, a demanding training process in emerging business practices, which fosters management and leadership abilities, interpersonal and communication skills. CMAs are employed at all corporate levels, mostly in middle, senior and executive management positions which include but are not limited to: Chief Financial Officers (CFO), Controllers, treasurer, director of internal audit, chief accountant or cost accountant, director of taxation, managers or supervisors. Other CMAs are employed as accountants, auditors, analysts and consultants, with careers for management accounting professionals in all sectors of business and industry. (Rosenberg, pp.55-69.)"
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Aid to Dependent Corporations, 2002.
This paper is an essay which discusses the heavy U.S. revenue losses because of corporate subsidies and other special rebates.
875 words (approx. 3.5 pages), 1 source, $ 31.95
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Abstract
This paper discusses that business are taking undue advantage of favorable federal revenue policies. The paper points out that businesses are using government money to develop products that they then turn around and sell to the public at very high prices. The author feels that these advantages must be eliminated to support the common welfare of the country.
From the Paper
"One by one our leading business corporations are reeling under accounting scams. I need not mention how well such a giant corporation like ?Enron? managed to disguise its financial information from the government and the stockholders. In the prevailing scenario I agree with the author that the government needs to exercise care before granting corporate privileges. Businesses are exploiting the loopholes in tax laws by clever manipulations. One such debatable issue is the ?Foreign tax credit? scheme. The government of United States has lost billions of dollars from multinational corporations in the name of deductions for taxes paid to other nations. "
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Forensic Accounting, 2002.
An examination of the skills and requirements necessary to be a Forensic Accountant.
1,860 words (approx. 7.4 pages), 8 sources, MLA, $ 59.95
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Abstract
This paper provides a detailed look at the profession of Forensic accounting. The writer outlines in this paper why it would appeal to some people and what specific skills are necessary to excel in this career. The author argues that the popularity of this field has increased lately in light of the financial scandals and frauds that have been emerging in large companies. The paper highlights how forensic accounting developed and what the main differences are between them and regular accountants.
From the Paper
""What kind of job is that?" I wondered to myself, as I sat in front of my Compaq Presario computer at home, researching possible career paths that have yet to be taken. I was logged onto the website echoices.com, when I noticed the job title "Forensic Accountant" on top of the list of occupations that fit my interests. I had taken Accounting classes in high school, received good grades in them and enjoyed the tasks that were involved with the class work".
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Options, 2002.
A comprehensive analysis of the history of stock options, including an overview of decimalization.
3,270 words (approx. 13.1 pages), 12 sources, MLA, $ 93.95
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Abstract
This paper discusses the history of trading options on the stock markets. The different types of options are outlined and explained. A detailed introduction of the decimalization system is presented, including a look at the impact it has had on the options market in general. The paper examines the variety of reasons why decimal pricing is beneficial for individual investors. The paper claims that options have remained popular throughout history because they tend to provide a bigger return on a smaller investment.
Introduction
About Options
Background
Put and Call Broker?s Association
Before Decimalization
Impact of Decimalization
The Problem with Fractions
Decimalization
Changing the Option Market
The Basics of the History of Options
Employee Stock Options
Conclusion
Works Cited
From the Paper
"An option provides investors with the right to buy or sell a particular contract at a specific price within a certain period of time (Ruffy, 2002). An option is a legally binding contract that is traded on one of the commodity exchanges. If the option is a call option, the buyer or holder has the right to buy the number of shares stated in the contract at the strike price. If the option is a put option, the buyer of the option has the right to sell the number of shares stated in the contract at the strike price. The holder or the buyer does necessarily not have to exercise this right. Therefore, on the expiration date of the contract, the option may be exercised at the discretion of the buyer. On the other hand, in a futures contract, the two parties to the contract commit to a deal at a future date. To have this privilege of doing the transaction at a future only if it is profitable, the buyer of options has to issue a premium to the seller of options."
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401k Plan, 2002.
A study of the employee benefit 401k Plan and the mutual fund marketplace.
2,270 words (approx. 9.1 pages), 11 sources, $ 70.95
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Abstract
This paper examines the benefits of 401k employee retirement plans. It describes the plans flexibility in enabling the individual to choose their own invest strategy and risk level. The paper illustrates that this plan is often enhanced by employers matching funds, which enables the company to build greater staff loyalty. The paper explores many different mutual funds, which can be a part of a 401k plan, that are on the financial market today.
From the Paper
"The 401k employer funded retirement plan is one of the most flexible and favorable retirement plans that a company can make available to its staff. The regulations are extensive, but straight forward. The method of investing offers its participants individualized choices in investment strategy based on their own risk tolerance and the investments accumulate at a tax deferred rate of growth. Employers can choose to contribute matching funds, and assist the process in which employees become more responsible for their own retirement. These factors tend to build employee loyalty between well trained staff, and the company which needs them in order to continue a successful growth curve."
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Mutual Funds, 2002.
An introduction to mutual fund basics.
2,415 words (approx. 9.7 pages), 12 sources, MLA, $ 73.95
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Abstract
This paper provides an overview of mutual funds, investment vehicles that pool the money of thousands of investors to invest in a wide variety of securities with a specific objective. It discusses how mutual funds provide professional management and diversification and, because of this, are safer and less volatile than individual stocks or bonds. It examines how different classes of mutual funds have different objectives, such as growth, growth and income, income, etc. and how the mutual fund or funds that investors select reflect their objectives and tolerance for risk.
Table of contents:
Introduction
Types of Mutual Funds
Mutual Fund Fees
Distributions and Their Tax Consequences
Kinds of Funds Available
My Investment Options
Conclusion
Bibliography
From the Paper
"Generally, there are two types of mutual funds. The first type is called an ?open-ended? fund. In an open-ended fund, the fund does not have a set number of shares. It will continue to issue shares as long as investors will buy them. Investors can also redeem shares. At the end of each trading day, the fund manager will calculate the net asset value (NAV) of the fund. The NAV is the total value of the assets held by the fund divided by the total number of fund shares. Shares are purchased or redeemed on the basis of the NAV. "
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Personal Income, 2002.
A study of personal income and the effects of tax on spending.
945 words (approx. 3.8 pages), 4 sources, MLA, $ 33.95
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Abstract
This paper examines how an increase in personal income can decrease disposable spending. It explores the effects of aggregate demand and describes that a decrease in income taxes may offset the negative impact of reduced wealth on total spending. This paper includes a graph.
From the Paper
"Personal income is income received by individuals from all possible sources. This includes wages, and income from dividends paid on investments. The largest component of total income is wages and salaries, a figure that can be estimated using payrolls and earnings data from the employment report. Beyond that, there are many other categories of income, including rental income, government subsidy payments, interest income, and dividend income. Personal income is a decent indicator of future consumer demand, but it is not perfect. Recessions usually occur when consumers stop spending, which then drives down income growth."
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Pro-U.S. Flat Tax Reform, 2002.
This paper discusses the option of a flat United States federal income tax and argues its desirability in America's current economic set-up.
2,090 words (approx. 8.4 pages), 7 sources, APA, $ 65.95
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Abstract
This paper discusses introduction a flat tax reform in America's federal income tax law. To analyze the flat tax, the current income tax and the proposed flat tax structure is compared as well as a definition of progressive taxation. General points for and against a flat tax follow. A detailed flat tax piece of legislation prepared by United States Representative Dick Armey and United States Senator Richard Shelby are summarized and used as an example of a specific implementation of a flat tax. Finally the paper shows why a flat tax is more desirable than the current federal tax structure.
Outline:
Introduction
Flat Income Tax
Current Income Tax
Armey-Shelby Proposed Flat Income Tax
Tax Types
Progressive Tax
Definition
Example ? Federal Income Tax Structure
Regressive Tax
Definition
Example ? Social Security Tax
Current Income Tax
Problems
Complexity
Administration Cost
Increasing Tax Burden
Special Interest Lobbying
Flat Income Tax
?Ideal? Flat Tax
Armey-Shelby Tax Proposal
One Tax Rate
Simple Tax Form
No Tax on Savings
Elimination of Double Taxation
Zero Tax Bracket
Other Benefits
Other Definitions of Taxes
Consumption Tax
Sales Tax
Value-added Tax (VAT)
Wage Tax
Income Tax
Timing of Tax Collection
Best Choice - Flat Income Tax
Current Problem Solution
Ease of Administration
Encourage Savings and Investment
From the Paper
"There are two main reasons for mentioning that income is taxed ?one time?. Currently dividends paid to company stockholders are taxed both as profits for the company and dividend income for the individual who is paid the dividend. To eliminate this double taxation of dividends the company will pay corporate income taxes on its profits and the individual will not be liable for any taxes on the dividends he receives. A second reason is the elimination of taxing savings twice. If an individual puts a dollar from his paycheck that he has already paid income tax on in the bank, then any earnings on the savings is again taxed. Both of these situations inhibit savings and investment taking dollars out of the economy and recycling them through the federal government."
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Accounting in the 21st Century, 2002.
This paper is a personal essay that discusses the use of technology in the accounting profession.
630 words (approx. 2.5 pages), 0 sources, $ 22.95
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Abstract
This paper discusses that, in the 21st Century, new technology, such as the computer, fax machines and the internet, have improved the business and accounting world in virtually every area ranging from communication, to data recording, to company billing. The author comments that the use of the computer has almost eliminated the job category of bookkeeper. The author discusses that, although these new technologies have great benefits, they are not without problems such as computer crashes.
From the Paper
"The technological world has become an absolute necessity in accounting. One way technology has influenced accounting firms is in the realm of communication. Communication, vital to every business, plays a crucial role in the accounting process. Through the use of the fax machine, important documents can be sent via phone line from client to accountant or vice versa. For example, a business needs to have a sales journal covering the last quarter immediately because of a meeting the next day. The fax machine will allow the journal to get from the accountant to the client, a task that would have taken at least a day or two, within a few minutes."
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Understanding the Annual Report, 2002.
This research paper explains the elements of an annual report and discusses the methods for analyzing one.
1,772 words (approx. 7.1 pages), 3 sources, APA, $ 57.95
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Abstract
The paper explains that every company that is publicly traded or incorporated must file an annual report that gives a summary of its financial history over the past year. It shows that an annual report is a useful tool for determining the fiscal health of a company; many persons use this information. For example, a potential lender will look at this report to determine if the company is a good financial risk. Stock analysts use it to predict trends and individuals use it to decide if they want to buy or sell a stock. This paper explains the elements of an annual report and shows various methods of analyzing it. It then proceeds to take a look at an actual annual report and discusses the results of that example.
From the Paper
"Industry comparisons are useful in determining whether a company is in line with others.4 Some industries have typically lower profit margins than others do. For instance the airline industry runs on lower profit margins than the restaurant industry. The airline industry?s expenditures are much higher as compared to its revenues as compared to running a restaurant. Profitability must be compared over a period of time to try to predict trends. Then these trends must be compared to its competitors, the industry in which it operates, and the markets as a whole to determine if the trend is due to factors effecting only that company or if they are due to general economic conditions beyond the company?s control."
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The Ethical Dilemma of Arthur Andersen, 2002.
This paper discusses one of the key ethical issues that the accounting firm, Arthur Andersen, faced in the Enron case: A company cannot exist without clients.
1,150 words (approx. 4.6 pages), 7 sources, MLA, $ 39.95
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Abstract
The paper discusses that the Enron case was a no-win situation for Arthur Andersen. The paper points out that Arthur Andersen tried to distance themselves from the case in hope that Enron did not get caught, but Enron did get caught. The author feels that Arthur Andersen, despite client loyalty, would have managed the case better if they had severed relationships with Enron much sooner.
From the Paper
"Arthur Andersen was in a tough client relations position. However, there are several points along the way where they could have perhaps at least saved their reputation. One point is when they continued to shred documents after they had been ordered by the courts to stop this activity. Had they at least obeyed that court order, then they may have been able to claim that they were not so deeply embroiled in the controversy and could have perhaps distanced themselves from it. This was the final straw as for as the public and the courts were concerned. Their actions in destroying the court order stood as clear evidence that they were both aware of and in support of the activities at Enron. This act enraged the public the most."
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