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Essays 211 - 240

Ethics in Accounting Practice: Rules Based Accounting versus the Conceptual Framework

is trying to create accounting standards that are defined in terms of objectives but do not rely on "specific rules" (" A Conversa...

Different Stakeholders, Single Set of Accounts, and Management Accounting

1998). This means the role of the budget is forecast and/or to control the costs and therefore the profits. It is also...

Throughput Accounting vs. Activity Based Accounting

that is less profitable than another receiving a smaller share. The ability to refine this cost-and-result approach can increase ...

Accounting's Pooling Method

In five pages this paper discusses the pooling method and the impact of its unavailability. Three sources are cited in the biblio...

Comparative Analysis of Original IRA Account and the Roth Individual Retirement Account

In eight pages a comparative analysis of these IRA account approaches is presented. Twelve sources are cited in the bibliography....

Transfer and Accounting Costs Accounting Questions

costs, these are a total of 520,000 and as such will need to be divided by the number of units manufactured, indicating the way t...

Overview of Intangible Assets

the different countries. For example, in the United States there is now a very strict regime of disallowance, whereas in Europe th...

Capital Asset Revaluation

In ten pages this paper discusses capital asset revaluation practices as they pertain to Canada, the U.S., the U.K., Thailand, and...

Assets of Employees in Organizations

In seven pages arguments that in organizations employees represent important assets of efficiency are presented. Six sources are ...

Overview of Capital Asset Pricing Model

In five pages CAPM is described, its application is considered as well as its value in terms of future return discounting along wi...

Asset Revaluation Controversy

In eight pages Hyundai is the focus of this consideration of negative and positive aspects of the practice of asset revaluation. ...

Weighted Average Cost of Capital and Capital Asset Pricing Model

"variance-averse agents" leading them to conclude that Sonnenschein-Mantel-Debreu theorems related to market excess demand functio...

Oil Industry and Intellectual Asset Management

In seven pages this paper discusses the significance of intellectual assets in the oil industry in a discussion of management's ro...

Research Topics on Intellectual Asset Management

In seven pages this report examines the management of intellectual assets in a consideration of South Africa and 3 possible resear...

Literature Review on Intellectual Assets Management

three parts which are human capital, structural capital and customer capital (1999). Other authors have broached the subject such ...

EMH and Asset Allocation

s an asset allocations uses the different asset classes there is a spread of risk as the risks of one asset are offset by another ...

Questioins Relating to Capital Asset Pricing Model

When we apply the CAPM there is a simple formula, this is where E(R) is the rate of return that is expected on any single stock, r...

Betas, Arbitrage Pricing Theory, and Capital Asset Pricing Model

In this theory there is a compensation to be gained form taking this systematic risk, but if a singe company is invested in then...

Assets and Equity Return of Dell Computer

on equity. The equity has increased and as such we can see the main reason for the increase in the increase in the net profit. If ...

Depiction of Company Positioning and Intangible Asset Omission

ratios have been developed that will allow companies with companies in similar industries or sectors. There is also the desire to ...

Capital Asset Pricing Model and Beta

comparison of risk and rates of return to the overall market (CAPM, 2000). The entire technology sector all but crashed in ...

Duration, NPV, Mark to Market and Asset Liability Management Models of Risk Assessment

areas such as futures valuing but where there is a match between assets and liabilities there maybe better tools that can be used ...

Case Study on Deferred Tax Assets

The argument is that any calculation for future utilisations of the deferred tax should excluded this as they will not be repeated...

Employees as a Valuable Asset of Companies

is such an incredibly simplistic concept that many corporate executives do not even consider it. They fail to make the connection ...

Pricing Model for Capital Assets

1997). The key to success for any investment manager would then be the identification of that portfolio of the worlds available as...

Taiwan and the Potential of Asset Backed Securities

studying the models and then comparing the way that Taiwan is developing should then give two valuable results. Firstly an indicat...

Asset Selection and Depreciation

The access to the van may also need consideration. The number of deliveries may be facilitated with a side entrance to the van, al...

Bubbles in Asset Pricing

fair market value. One author states that economists are not in agreement with what causes bubbles; Federal Reserve Chairma...

Asset Allocation and Stochastic Optimization

approaching, being one that that is more dynamic and flexible, suitable as a tool for analyzing decision problems under uncertaint...

Arbitrage Pricing Model and Capital Asset Pricing Model

of assessing all investments on a common ground. The results are easier to compare to each other for the purposes of choosing amo...