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Abbott Laboratories, 2008.
A financial ratio analysis for Abbott Laboratories.
1,780 words (approx. 7.1 pages), 4 sources, MLA, $ 57.95
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Abstract
This paper examines the 2006 financial status of Abbott Laboratories based on an analysis of their liquidity, solvency, profitability and asset management ratios. These financial ratios show that Abbot has solid financial policies, despite a significant increase in short-term borrowings in 2006. The paper indicates that some of the ratios show that company profitability or asset utilization has decreased at Abbott from 2004 to 2006; however, this is most likely a short-term effect of the company's strategic reorganization to target its core business sectors and of the purchases and acquisitions that have not yet had the time to show their profitability. The paper includes formulas and chart.
Table of Contents:
Introduction
Liquidity Ratios
Solvency Ratios
Profitability Ratios
Asset Management Ratios
Conclusions
From the Paper
"In our opinion, it is not something to be concerned about, since the current ratio figure in 2006 is still around the value of 1, showing that the company currently has no difficulties in covering its short-term liabilities. Nevertheless, this is something that needs to be kept under observation in the subsequent period of time, so as not to become uncontrolled. The company's policies of reducing debts show that this is a priority under observation for the company's management."
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Indian Mutual Funds Industry, 2008.
This paper provides an analysis of the mutual funds industry in India.
14,166 words (approx. 56.7 pages), 66 sources, APA, $ 249.95
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Abstract
In this article, the writer explains that a mutual fund is simply a pool of money that is invested by a manager with the goal of increasing the value of each share of the fund for its investors. The writer further explains that a mutual fund provides investors with diversification of their portfolios, thereby spreading risk and providing the convenience of buying and selling shares in the fund on any business day. The writer then notes that more and more average investors are seeking out investment opportunities in mutual funds, and the research shows that such funds exist for virtually any investment goal or objective. This study then provides a critical evaluation of the mutual funds industry in general and the use of mutual funds in India in particular. A comparison of Indian investment options that evaluates domestic versus overseas investments is provided, as well as a review of typical company strategies and an analysis of the riskiness of these respective investments.
Table of Contents:
Chapter 1: Introduction
Statement of the Problem
Hypothesis
Rationale
Definition of Key Terms
Chapter 2: Literature Review
Chapter 3: Methodology
Statistical Analysis
Data Collection
Chapter 4: Data Analysis
Chapter 5: Summary, Conclusions and Recommendations
References
Appendix A
From the Paper
"Venture capital activity in India was formalized in 1988 when the central government announced guidelines for the establishment and functioning of the industry. Venture capital companies sprang up, several sponsored by government development financial institutions. With significant economic liberalization policies introduced by the central government in 1991, more domestic and foreign venture capital companies began operations. In 1996, the central government introduced new and improved guidelines for regulating India's venture capital industry. In spite of this significant progress, growth of the industry has been restricted by several factors, including conservative government policies, limitations on the availability of funds, and an inadequate equity market infrastructure."
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| Term Paper # 105502 |
temporarily unavailable
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Analysis of the AICPA Code of Conduct, 2008.
This paper is an examination of the American Institute of Certified Public Accountants (AICPA) code of conduct that members must follow, including elements, importance and impact of the code.
3,517 words (approx. 14.1 pages), 8 sources, APA, $ 98.95
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Abstract
This paper presents a detailed examination of the AICPA code of conduct that AICPA members are expected to follow. The writer explores the various elements of that code and analyzes their importance as they pertain to ethics and fraud. The writer also examines the impact of the code on the profession and the pros and cons of suggested solutions.
From the Paper
"The AICPA does not allow any member to disobey or break the local, state, federal laws of the land in conducting the daily business of finance for a client but instead sets additional and narrowly defined boundaries indicating the importance of ethical conduct and confidentiality within the field.
"The AICPA specifically outlines many different ethical considerations and provides the guidelines for the CPA member to follow in the course of his or her daily routines.
Items including whether or not a CPA can publicly disclose the names of clients, or whether the CPA can use information gained during the course of the day to further personal agendas are addressed as well as what to do if a client request that the CPA conduct business in a manner inconsistent with local, state or federal laws.
"The AICPA has worked to address most issues that can come up in the professional setting of a CPA profession and then designed a framework for the CPA member to follow with regard to those situations."
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Mergers and Acquisitions, 2008.
This paper discusses value creation through mergers and acquisitions in the banking industry.
5,800 words (approx. 23.2 pages), 9 sources, MLA, $ 139.95
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Abstract
This research examines mergers and acquisitions in the United States banking industry involving the formation of mega banks. It uses event study methodology and accounting performance techniques to determine the valuation effects of structural changes that are the result of the merger. When a merger is announced, it often causes abnormal stock price jumps for both the acquirer and target company at or around the date of the announcement. Acquisitions that concentrate on increasing the diversity of the business earned the highest abnormal returns. The writer notes, however, that other types of mergers neither create nor destroy shareholder value. Stock return alone does not paint the entire picture of the value created by the merger. This research study assesses the mergers using accounting performance techniques as well as stock price analysis to understand the likelihood that the value creation is stable, and not simply reactionary on the part of the shareholders.
Outline:
Abstract
Introduction
Background of the Study
Rationale
Hypothesis and Research Questions
Importance of This Study
Case Synopsis of the Mergers to be used in this Study
JP Morgan Merger/Chase
JP Morgan Chase and Bank One
Bank of America/Fleet Boston
Methodology
Conclusion
From the Paper
"Some mergers and acquisitions are strategic and nature. Perhaps the acquiring company may need the production capabilities of the other company. There are some mergers and acquisitions that take place so that supplier relationships can be established. Sometimes a merger or acquisition may take place so that a company can gain access to a new niche market. This was found to be one of the primary reasons for mergers and acquisitions in the banking industry."
"Large scale mergers eliminate competition and secure a greater market share. In some cases, an acquisition may take place so that one company can acquire its competition. Regardless of the primary reason for the merger or acquisition, one can be certain that at least one company will benefit from it. In many cases, there will be a mutual benefit and the combined company will be more profitable Some companies were created to be sold, providing quick cash revenue for their owners, as opposed to the long-term gains that are the typical reason for starting a business."
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| Term Paper # 105337 |
temporarily unavailable
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Case Study: Pfizer Enterprise Risk Management, 2008.
Looks at enterprise risk management (ERM) at Pfizer from the viewpoint of the Sarbanes-Oxley financial reporting requirements.
1,185 words (approx. 4.7 pages), 6 sources, APA, $ 40.95
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Abstract
This paper discusses enterprise risk management from the viewpoint of new financial reporting requirements in the corporate world, specifically those associated with Sarbanes-Oxley legislation in the United States. Additionally, this brief implementation plan discusses enterprise risk management from the perspective of a single company: Pfizer. Pfizer scale and scope of operations ensures that it requires the most comprehensive of plans. Additionally, the particular enterprise risk management planning strategy employed is the COSO framework.
Table of Contents:
Abstract
Company Overview
COSO and Sarbanes Oxley
COSO
Sarbanes-Oxley
Implementation Framework
Control Environment
Risk Assessment
Control Activities
Information and Communication
Monitoring
From the Paper
"Pfizer's executive leadership should identify financial reporting objectives with sufficient clarity and specificity to enable the identification of risks to reliable financial reporting. Pfizer should identify and analyze risks that are associated with preventing the achievement of financial reporting objectives as a basis for determining how the risks should be managed. The potential for possible financial misstatement due to fraudulent reporting should be incorporated when assessing risks to the achievement of financial reporting objectives with the company."
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Ethics in Accounting, 2008.
This paper examines federal and state ethical considerations in the practice of accounting.
833 words (approx. 3.3 pages), 2 sources, APA, $ 29.95
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Abstract
The paper discusses Massachusetts' laws that govern the practice of accountants within its borders. The paper explores how the Sarbanes-Oxley Act (SOX) impacts the professional and ethical standards of accountants. The paper then shows how SOX ensures that accounting firms will adhere to strict ethical standards by providing greater scrutiny of accountants' methods and practices when it comes to corporate auditing.
Outline:
Introduction
Massachusetts Provides for Accountant-Client Privilege
Massachusetts' Position on Accounting Work Product
Three Code Violations that May Result in Criminal and/or Civil Accountant Liabilities
How the Sarbanes-Oxley Act Impacts the Professional and Ethical Standards of Accountants
From the Paper
"An accountant's work product is that work which is used to complete the client's case, and is held to be confidential, unless the client allows its release. However, according to 252 CMR 3.03, an accountant must comply with a subpoena or summons enforceable by order of a court to release information obtained in the course of a "professional engagement", even without client consent.
Therefore, an accountant is required to release confidential client information if a court of law so requires. "
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| Term Paper # 105164 |
temporarily unavailable
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Enterprise Risk Management, 2008.
A plan to implement enterprise risk management in a local hospital's emergency room based on the Committee of Sponsorship Organizations of the Treadway Commission (COSO) recommendations.
2,181 words (approx. 8.7 pages), 3 sources, APA, $ 68.95
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Abstract
The paper outlines all the 'best practices' presented by the Committee of Sponsorship Organizations of the Treadway Commission (COSO) framework with applicability to the hospital setting. The paper incorporates the key concepts of the COSO recommendations within its plan. The paper aims to integrate the COSO recommendations' operational aspects into the Suburban Hospital Emergency Room model.
Outline:
Introduction
Risk Management at Suburban Hospital - A General Outline
Enterprise Risk Management Proposal - Why Incorporate COSO Recommendations?
Internal Control and Objective Setting
Event Identification, Risk Assessment and Response
Control Activities, Information and Communication, and Monitoring
Implementation/Scheduling: Integrating the COSO Recommendations in Suburban Hospital Current Structure
Conclusion
From the Paper
"The Committee of Sponsorship Organizations of the Treadway Commission (COSO) was formed in 1985 so as to identify and make recommendations to reduce the incidences of fraudulent financial reporting. COSO has used commonality as it relates to definitions surrounding internal controls, standards, and the assessment of control systems. In 2004, the COSO presented an expansion of the initial framework and augmented the structure to include eight more components. This change in structure was published as the Enterprise Risk Management - Integrated Framework."
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Corporate Compliance on a Personal Level, 2008.
A look at the changes in corporate compliance laws.
898 words (approx. 3.6 pages), 4 sources, APA, $ 31.95
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Abstract
This paper explores the changes in corporate compliance brought about by the enactment of The Comprehensive Environmental Response, Compensation and Liability Act and the Sarbanes-Oxley Act of 2002. The paper relates that both of these comprehensive legislative initiatives were brought about by infamous events in American Corporate history, and were aimed at preventing such corporate transgressions in the future. They brought personal liability for the actions of the corporation to its directors, officers and management.
From the Paper
"The corporate veil was a thick impenetrable barrier that protected Officers, Directors, Management and shareholders from personal liability from the acts of the corporation. The immunity granted by the legislative progenitors of these modern day immortals are now chipping away at the corporate shield, and have created large holes where the long arms of personal liability can now reach. As with all things political, seminal events brought about these fundamental changes in corporate law. The pollution scandal of Love Canal brought about The Comprehensive Environmental Response, Compensation and Liability Act (CERCLA), among other provisions brought about criminal liability to Officers and Management for willful violations (Darragh, 1997, n.p.). The corporate financial scandals associated with the "Dot Bomb" era of the late 1990's resulted in the Sarbanes-Oxley Act of 2002, establishing personal liability to the corporate officers in the reporting of financial data to the Security and Exchange Commission (SEC) (Hein, Neimeth, Rosner & Watts, 2002, n.p.). The spectacular misdeeds of a very few in the corporate world brought about increase personal liability and risk to those that run corporations in America."
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Sarbanes-Oxley (SOX) Act of 2002, 2008.
A critical review of Sarbanes-Oxley (SOX) Act of 2002 to assess its success.
1,960 words (approx. 7.8 pages), 4 sources, APA, $ 62.95
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Abstract
This paper outlines the events leading to the creation of the Sarbanes-Oxley (SOX) Act of 2002 and its major features. The author conducts this investigation within the contextual framework of well-known companies Symbol and WorldCom, which were publicly identified as companies that had compliance issues and faced serious failures in corporate governance. The paper also uses the CareNetWest situational analysis for a comparative analysis of risk management and other compliance issues related to the Symbol and WorldCom scenario. The paper concludes that SOX has been able to alleviate or at least deter poor financial reporting that either directly or indirectly had the objective to defraud individuals.
Table of Contents:
Introduction
Preceding the Sarbanes-Oxley Act - Symbol and WorldCom
Outcomes of the Compliance Issues with Symbol and WorldCom - Understanding Sox
Will the Act Be Successful - Avoiding another Symbol and WorldCom?
Comparative Analysis: Compliance Issues with CareNetWest, Symbol, and WorldCom
Conclusion
From the Paper
"WorldCom were the main companies that led to the severe need for SOX. WorldCom in 2002 was fined by the Securities Exchange Commission, after it was found that the company improperly booked $3.8 billion dollars over five years that made revenues looked better than what they were and was used to 'trick' shareholders and investors with a blatant misrepresentation of the company's finances. WorldCom's actions were unethical and purposefully did not account for true cost and expenses which severely overstated profits."
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