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Essays 31 - 60

The Major Shifts in Practices in Management Accounting

among those as highly cognizant of precision in values as accountants by nature and by training tend to be. Instead, activity-bas...

Changes in The Popularity of Defined Benefit Pension Schemes There has been

a decrease in the use of defined benefit pension schemes and a movement towards defined contributions schemes. This paper looks at...

The Seventies, a Time of Crisis

confidence that the American people had in their government at the time. They did not believe that the government had the power an...

Crisis Change Models for Non-Crisis Change

as that, simply unexpected outcomes, rather than interpreted as failure, this will help to create a greater propensity for learnin...

Kodak Eastman's Failing

Kodak faced a crisis when the environment they competed in changed and they failed to adapt and change in time. It is argued that ...

DOUBLE STANDARD BY ELLEN WATKINS HARPER

girl, outcast, forlorn/as thrown her life away?"). But the poet is adamant that both parties, the man and the woman involved in th...

Specific Topics Pertaining to National Standards

of standards as a vehicle for educational reform necessarily needs, first of all, to clarify how the No Child Left Behind (NCLB) a...

Did Fair Value Accounting Contribute to the Financial Crisis?

In 2007/8 there was the start of a global recession, which has also been referred to as the credit crunch. The writer looks at the...

Standards-Based Educational Reform

progress (AYP) goals will face corrective action (U.S. Department of Education, 2004). The term higher standards is found consist...

Accounting in China

way it has been introduced, including the exceptions for public enterprises to certain regulation, such as the related party discl...

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...

Australian Accounting Standard AASB 138

so that it matching with the revenue it produces. Often this has been claimed as clashing with the concept of produce to acct for ...

Accounting Dichotomies

date by the time they are read. Therefore, there is an importance that these need to be understood and be set by standards. Howe...

United Group Limited, Woodside Petroleum Limited and Babcock & Brown Limited

to United Group Ltd. As part of the growth there has been a strategy of acquisition, companies acquired which have added r...

Evaluating Caltron's Accounting Practices

secondary public stock offering in early February following the current reporting period. Managements concerns should lie with de...

International Accounting Convergence; IFRS and US GAAP

rely on information flow and also trust. Annual accounts are a major tool used by potential investors to assess an investment. Alt...

The Role of the Financial Accounting Standards Board

The way that these processes take place is overseen by the Financial Accounting Foundations Board of Trustees (FASB, 2010). The F...

Contradictions Found Within Accounting Standards In Australia

this was covered by a number of different standards which were used where applicable. For example, AASB 1013 dealt with the way go...

Different Accounting Standards and Anglo American Ltd

Companies that operate in different accounting jurisdictions may have to comply with different accounting standards. This paper is...

Stock Option Valuation: The Ethical Dimensions

window (regardless of the actual movements of the stock). In doing so, organizations not only offset their compensation obligation...

Accounting: Principles-Based Or Rules-Based?

and diligence and independence at the auditing level" (Anonymous, 2003). From a broader perspective, one of the main reason...

Creative Accounting and the Failure of Accounting Standards to Prevent It

there are variations, which if all put together may make a very large impact on results. There is a need for many company to try a...

South Africa's Accounting Standards

In thirteen pages this paper compares South Africa's accounting structure to the U.S. and considers its international accounting s...

Singapore's Accounting Framework

In five pages this paper examines Singapore's accounting framework, its colonial influence, and how standards of accounting have b...

Code of Ethics and Accounting Standards of the State of Texas

are still held responsible for conduct as set out by the Government Accounting Standards Board. It is in the best interes...

Traditional Accounting Concepts and Conflict

In six pages this paper discusses how different approaches to accounting can result in conflict with particular emphasis upon the ...

Globalization, Multinational Corporations, and International Accounting Standards

In fourteen pages this report examines the impact of globalization in terms of financial accounting complexities in this considera...

Asian Hotel Accounting

proficiency in accounting in another arena. The lodging industry has had increased competitive pressure so it is important that ...

Reasons for International Accounting Standards' Usage

them to obtain international investment, not only de to increased understanding of the accounts, but also as a result of the creat...

Nigeria and UK Accounting Standards

the UK are similar to those followed in the United States, with a few exceptions. The UKs management accounting also takes into ac...