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Essays 361 - 390

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...

Management Change at Prudential Financial

opportunities for improvement in the management styles. There is a wealth of evidence that management style impacts on the...

Wal-Mart Management Effectiveness

the managers of each outlet may not be available, we do know that Wal-Mart has more employee-initiated class-action lawsuits again...

FINANCIAL REPORTING AND OVERSIGHT

compliance procedure, lack of standardized accounting procedures for Heinz divisions, no effective review and monitoring process, ...

Environmental Risk Management In the Construction Industry and the Role of the Project Manager

in 2005. Prior to this only 10% of electrical waste was recycled, this legislation makes manufacturers responsible of goods throug...

The Relationship between Positive Accounting Theory and World Dimensions of Habermas

warming. This has been seen by many as a claim rather than a fact, arguing that there is insufficient proof, it was this reasoning...

Changes in Accounting Practice at Delta

on the accounts. The way that depreciation works is based in spreading the cost of a piece of equipment over the useful life, so t...

Measures to Reduce the Risk of Terrorism in the Finance and Accounting Sector

inevitably requires money laundering to take place. To consider the way that measures that are found within the accounting and fi...

Interpreting Accounting Calculations

the inventory has also been increasing. This shows that there are not outstanding concerns here as this is showing a gradual and c...

The Relationship Between Risk Management And Project Management

has been different levels of risk. For example, the was the introduction of the use of French Oak barrels to age the wine in stari...

Accounting: Internal Controls

discusses internal controls in its report, Enterprise Risk Management - Integrated Framework. COSO defines internal control as a ...

Aspro Problems and Communications

difficulty is a leading factor in the development of the problems at Aspro, but there are other negative factors at work as well. ...

Comparing the Gospels

as actively participating in his fate, rather than demonstrating passive acceptance. In the synoptic gospels, action is, for the m...

Jamona.com and Internal Accounting Controls

for payment of a bogus invoice, one created for the purpose of causing a check to be issued to an entity that has no legitimate re...

Frantek Case Study

Frantek. The way that revenue is recognized in a relativity simply concept and is found in FASB Statement of Financial Accountin...

Critique of James G. Hollandsworth Jr.’s The Louisiana Native Guards: The Black Military Experience During the Civil War

alike despite their willingness to risk their lives in combat. But as the text illustrates, racial discrimination was unfortunate...

Knowledge Management at Molnlycke Health Care

can be used by the company and its employees. Molnlycke Health Care, established in 1998 as the result of a merger between the c...

Influences on Management Functions in McDonalds

corporate level, but also a store level, when planning the staffing rotas. Internal influences may come from individual employees ...

Cost Accounting

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

The Value of the NKT Accounts to Help with Decision Making

although annual reports can be very useful documents not only ion reporting results and potential strategies which may be relevant...

Accounting Questions

of its economic life. The historical cost convention can result in some difficulties, as some assets will be written off, but may ...

ACCOUNTING STANDARDS: PRINCIPLES VERSUS RULES

exactly, rules and principals are as they pertain to accounting. Its comforting to reach for rules in times of crisis, in order to...

PRINCIPLES VS. RULES-BASED ACCOUNTING: AN ETHICAL STUDY

serious ethical situations could occur. In 2008, the SEC began allowing foreign corporations to file financial information...

IAS 37

an agreed payment date (IAS Plus, 2008). Where there is a provision made this is not presenting a certainty, just a probable even...

Accounting Concepts and Reading Accounts

by the period over which it is creating revenue. For some items the historic cost is not a suitable measure. For example, building...

Cost of Equity and Cost of Debt at Disney Corp.

make an investment in a firm, either directly or in purchasing the shares in order to make a profit. The same risk and reward rela...

The Use of Real Options Theory in Financial Management/Modeling

may be hypothesised that real options theory may be seen as a theory more suited to real world applications than the discounted ca...

Risk Management Questions

the frequency of unexpected accidents or incidences, such as type blowouts and incidences of air range in passengers. Knowing the ...

Responsibility Accounting Applied to Coca-Cola

Every plant manager and retailer understands that overhead, labor and the cost of materials combine to create the final cost of pr...

To What Extent Can Decisions About Operations Really Be Strategic From The Firm's Point Of View?

For example, operations management may be able to help determine the right location for a factory, by looking at the available sit...