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Essays 91 - 120

Is Globalisation an Extension of International Trade?

of coal for the same cost as 200 tones of potatoes, and one can produce 100 of potatoes for the same cost to resources as 200 tone...

Standards-Based Assessment

that it gives teachers an assessment tool that goes beyond the simplistic orientation of traditional methods of grading. For examp...

The Importance of ESL in the International School Curriculum

meet the demands that society dishes out, and cultural demands as well. This is becoming increasingly more significant as the worl...

The Fair Labor Standards Act of 1938

of big business, especially in the past in this country, there was the issue of money and the power of money and how some companie...

SWOT Analysis of a Construction Site's Hazardous Working Conditions

project, with each employee being run through the rules, tested for their knowledge of the rules and demonstrating the correct and...

Colombia - Foreign Policy

by the 1970s, mostly left-wing groups (International Crisis Group July). By the 1980s, right-wing groups emerged and by then, the ...

Community Destination Report

seek out fiscal and practical support for their efforts, while also using direct contact methods to expand their base of operation...

The Central Reasons for the Onset of the First World War

history who have sought to elevate themselves by conquering others, including not only Napoleon, but also Hitler, Genghis Khan, Iv...

IMO's ISPS Code and International Maritime Security Issues

after 9/11, William A. ONeil, the Secretary-General of the IMO, proposed a "Review of Measures and Procedures to Prevent Acts of T...

Capital Costs for Expanding International Companies

these factors. There are many debates over which combination will result in the lowest or highest cost of capital, with gearing in...

Should the ICAO Charter Articles 39 and 39 be Revised?

used, the aim was for a difference, but in todays industry with the high level of development it is quite possible for there to be...

Restatement of Revenue due to SAB 104

it will be delivered, and theoretically the revenue could be realised either on an ongoing basis where the fees for the service ar...

Standard Cost Accounting

(this is 1,000 widgets divided by the 1,000 fixed costs), plus the variable costs. If the variable costs were 2 per widget, the to...

Manufacturing Variance Accounting

supplier raised prices. Another is that the supplier simply overcharged by mistake, but Miracles internal actions could contribut...

Accounting Standards and External Auditing

businesses subtract the fair value of those stock options from revenue, considering them as proper expenses, others are content to...

Factors Influencing the Effectiveness of Internal Audit in the Public Sector

impact on effect of audits we can look at each individually. 2. Accounting system in the public sector In any public-sector ther...

Bight Home Builders Case Study

ahead, he may be held personally accountable for any inaccuracies. In addition to this there is talk of the Chinese government ado...

Business Models Then and Now

their computers (The history of Microsoft, 2000). Gates and his friends, including Paul Allen, soon became so fascinated by the ...

Accounting Board Oversight

The Sarbanes-Oxley Act of 2002 mandates that company management to assess and report the effectiveness of their internal control e...

Cost Distribution and Production Costs

the determination of the overheads in advance of the period we are budgeting for. Once we have the actual rates needs then we will...

Appropariate Guidance and Standards for the Consolidation of Special Purpose Entities and FASB

does believe that: "most SPEs serve valid business purposes, such as isolating assets or activities to protect the interests of c...

ACCOUNTING STANDARDS AND SYSTEMS

interested in a higher net income (Investopedia Staff, 2010). Granted the lower net income will result in lower taxes, but it will...

The way Standards in the Libyan Accounting Profession Could be Improved (Introduction)

companies, investments or the government there is little doubts that high professional accounting standards will be supportive and...

Global Capitalism And Standard Requirement Issues

problems that -- if not somehow corrected -- will only serve to undermine the very objectives of global capitalism. "Too many lab...

UK Accounting Standards on Short and Long Term Cable and Wireless

top 41.89 from 43.73%. The return on assets fell from 16.6% to 12.12%. Return on equity also showed a fall, from 44.15% to 18.79%....

For and Against IFRS

approach, good for business and investors, and has even been criticised in terms if the way the International Accounting Standards...

Audit Documentation Standards

& Fischbach, 2002). Another requirement is that the documentation must meet effectiveness tests (Wittington & Fischbach, 2002). Al...

Journal of Accountancy Article Evaluation

In five pages a memo format is used in an article evaluation based upon Financial Accounting Standards Board considerations. One ...

IASC Standards' Approval Hesitation of the SEC

This paper discusses the IASC's accounting standards in a consideation of why the SEC has delayed acceptance of them in six pages....

Cost Determination Methods

In nine pages this paper examines various methods of cost determination including activity based accounting, standard costing, var...