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University Degree: Accounting

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  1. Purinex. Inc

    Selain itu bangkrut, apa adalah risiko lainnya kepada perusahaan dalam situasi seperti ini? Purinex Purinex adalah obat-penemuan dan pengembangan perusahaan yang berbasis di Syracuse.Baru York yang berusaha untuk mengkomersilkan terapi berdasarkan senyawa purin obat-platform pengembangan.Purin adalah alami molekul yang memainkan peranan penting dalam berbagai proses biokimia.Purinex telah mengembangkan ss Prosedur untuk menciptakan molekul kecil yang bertindak sebagai. Selektif agonis (aktivator) atau antagonis (blocker) untuk spesifik reseptor purin i n membran sel.Molekul-molekul ini dapat memulai respon fisiologis atau memblokir aktivasi reseptor oleh molekul pensinyalan endogen diproduksi.Purinex 's Tujuannya adalah untuk mengembangkan produk yang menimbulkan efek farmakodinamik reseptor tanpa menghasilkan hasil yang

    • Word count: 2275
  2. Free essay

    Why do firms borrow capital that has to be repaid rather than finance a firm with 100% equity?

    The firm than repays the bank with interest over time. The reasons as to why firms choose bank borrowing is that it cost low due to that there is no marketing expenses as the loan is negotiated directly with the bank. The procedure is quick and easy and also flexible in terms of negotiation if the economic circumstances of a company changes. However, on the other hand, there are other factors the firm needs to consider such as the cost that is involved in it, for example, the bank might request the borrower to pay an arrangement fee, normally a percentage of the loan.

    • Word count: 2636
  3. Is beta death

    The remaining risk, which cannot be diversified, is called systematic risk. Systematic risk is common to all organisations to some degree. "A central tenet of the CAPM is that systematic risk, as measured by beta, is the only factor affecting the level of return required on a share for a completely diversified investor"(Arnold, 2005, p330). The CAPM shows how this risk factor of an investment moves with the market. An important aspect to the CAPM is that the betas can be plotted against expected-returns to create the security market line (SML), which is a linear line to describe their relationship.

    • Word count: 3766
  4. Sample Accounting Report Writing

    The financial performance of the business will be examined using the ratios and then recommendations will be made. 2.0 Profitability Profitability is the utmost priority of any business ventures regardless of their nature of business. It is measured with income and expenses. Income is revenue generated from the activities of the business. Expenses are derived from the cost incurred in the operational of the business. Computing profitability is essential in measuring the success of the business. A business which is highly profitable will ensure that the business will still be operational and ensure its owners high returns.

    • Word count: 4735
  5. Budgetary Control

    Nonetheless, a definition given by Webster's Dictionary is good from a business perspective (Emmanuel, Otley, & Merchant, 1990). It states that control is the application of policies and procedures for directing, regulating and coordinating production, administration and other business activities to achieve the corporation's goal (Emmanuel, Otley, & Merchant, 1990). Budgetary control is one of those management accounting system. "Planning and control are two sides of the same coin" (Emmanuel, Otley, & Merchant, 1990) and budgetary control effectively considers them together for a company to grow. A budget is an important aspect of any organisation. They are used to plan, coordinate, communicate, motivate, control and evaluate the various actions of the firm (Drury, 1997).

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  6. Distinguish between manufacturing and service organisations in terms of their output characteristics and their cost units, and evaluate the issues involved in the charging of internally provided services to organisation sub-units. Use illustrative example

    At the end of an accounting period, a manufacturer has stock that may include direct materials, work in progress or finished goods. Examples of manufacturing companies are; electrical, furniture, food processing and textile companies. Manufacturing costs are divided into three different categories of costs in management accounting. These are; direct material costs, direct manufacturing labour costs and indirect manufacturing costs. Direct costs are those costs, such as labour, materials and overhead that can be directly related with a product, leaving only the indirect costs to be allocated in some way over the products in a company's portfolio.

    • Word count: 1599
  7. Accounting Theory

    Their actions are solely motivated by self interest and not by public interest. Positive Accounting literature developed three hypotheses to explain and predict managerial choice of accounting procedures: bonus plan hypothesis, debt hypothesis and political cost hypothesis. Bonus plan hypothesis states that managers are more likely to use an accounting method that increases reported income of the company because their remuneration is often tied to returns on assets or profits and sales. These numbers are produced by the accounting system, therefore managers may try to manipulate them in order to increase their wealth.

    • Word count: 1159
  8. An Analysis Of harmonization issues of accounting standards

    Considering the fact, that there are certain differences are still existing at some extent, after examined of the net profit, ROE statistical test, net asset of the 84 companies', even though which pointed that differences has been narrowed down. After that, yield- compensation model analysis, and companies' financial information with certain differences provides the information which explains A-share Exchanges of China with disclosures of various differences, to help the investor to make the decision. At last, the paper will be analysing and reviewing the outcome of empirical and theoretical analysis in the Chinese accounting environment, and making some recommendations and providing some suggestions to the existing policy.

    • Word count: 15885
  9. Analytical Review of the Financial Position and Reporting of Marks & Spencer PLC

    There was a significant reduction in its ROE by 46%, similarly ROCE has reduced by 37% (due to the increase in value of fixed assets) and the GPM by 4% (all over the same period). In comparison, although M&S does not appear to be as highly geared as Next, higher ROSF figures have been recorded for Next further highlighting better returns to Investors. 5. Improvements are to be expected from the Group, however investors must approach their stock with caution as the worst doesn't seem to be over.

    • Word count: 3180
  10. Economics (micro and macro)

    Diminishing returns is illustrated as these figures show that in order to produce higher levels of unit X, more and more units of Y will need to be given up. This shows that if the country produces a large number of X units, they will not be making full use of the resources available to them as they are sacrificing too many units in order to produce extra 100 units of X. (d) If the country wants to produce more units of Y, it will need to sacrifice more units of X.

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  12. Toyota Culture

    El texto esta basado en seminarios dictados por Taichi Ohno, creador del Just-in-Time para entrenar a los suplidores de Toyota. La verdad que descubrio el Sr. Ohno, es que la mejora nunca se detiene - un concepto basado en la tradicion samurai en la cual un guerrero (gerente) nunca deja de perfeccionar su estilo (su habilidad de administrar), y nunca deja de pulir su espada (mejorar el proceso y el producto). Al leer este libro, usted vera claramente la magia del sistema Toyota.

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  13. Accounting has being blamed for the losses suffered by investors as a result of Enrons collapse, as it is generally seen that the accounting process as at Enron were misleading and inaccurate.

    It is noted by Neves (2003, p.104) that after Enron's collapse, companies who had been 'trading counter parties' to Enron had large falls in their share price and other companies within the industry had been affected indirectly. With regards to investors, Holtzman et al. (2003, p.25) indicate that the effect on investors is short-term, but recognises that with increased investor scrutiny other big companies have fallen, for example WorldCom and Tyco, therefore heightening the lack of confidence for investors in the capital market. Akhigbe et al. (2005, p.5-6)

    • Word count: 5583
  14. Report on management compensation scheme

    * Salary component A management compensation package typically includes BASE SALARY and PAY AT RISK. Besides it they are also getting allowances which include house rent allowance, conveyance, special allowances, Travelling allowances, superannuation contribution, bonus, stock and shares. Contribution by the company to the superannuation fund is also a part of the compensation packages. Perquisites may also form a part of the manager's compensation package such as retirement's plans, life insurance, chauffeured limousine and interest free loans. 1. Fixed Pay - An employee's base wage, which can be an annual salary or hourly wage. Because paying a wage is a standard practice, the competitive advantage can come only by paying a higher amount.

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    President Jacques Chirac might not be able to afford this loss as it affects its ability to re- elect as people will not vote him if economic condition of banks are not stable. Secondly, ED proposed cash flow hedge accounting for their hedges and European banks opposed this proposal as they believe it creates an artificial volatility in their reported equity. So it means that adopting IAS 39 is harmful to the European banks and even to national economies. In order to save the national economy from these affects President of France was encouraged to lobby the accounting setters.

    • Word count: 1204
  16. Working Capital Management

    2. Purpose of the Study The main aim of any firm is to maximize the wealth of shareholders. This can be achieved only by a steady flow of profits. This in turn depends on successful sales activity. To generate sales, investment of sufficient funds in current assets is required. The need of current assets should be emphasized, as the sales don't convert into cash immediately but involves a cycle of operations, called operating cycle. VEL is multi product manufacturing unit with varying cycle for each product. The capital requirement for each department in VEL is large which (depends on the product target for that particular year)

    • Word count: 13932
  17. Explaining Basic Accounting Concepts and Business Structures

    Table of Contents Abstract 2 Tax Law and Accounting 4 Importance of the hierarchy of various sources of generally accepted accounting principles 4 Qualitative characteristics of financial reporting 6 Accrual accounting versus cash accounting 6 Various legal forms of businesses 7 Future Trends 8 Limitations, Conclusions and Recommendations 9 References 10 Explaining Basic Accounting Concepts and Business Structures Assignment Business practices and accounting rules have undergone significant evolution to cope with the complexity of today's economic and social environment. Changes in the nature of the businesses required new business forms attractive to entrepreneurs.

    • Word count: 1964
  18. Tax Law and Accounting

    Objectives of modern income tax statutes Historically, tax laws served the sole purpose of revenue collection for the treasury. Modern income tax laws have developed to serve two broad objectives. The fundamental objective of income tax laws remained to generate revenue for the administration to finance the expense side of its budget. However, the evolution of modern tax laws allows the government to achieve various socio-economic objectives. Modern income tax laws serve as important fiscal policy tools of governments to influence the economy.

    • Word count: 2065
  19. Carlton Computers Accounting Standards

    Collectibility of the sales price is questionable for three of these transactions. According to FASB, revenue generally is realized or realizable and earned when all of the following criteria are met: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the seller's price to the buyer is fixed or determinable, and collectibility is reasonably assured. (FASB, 2008) Now I will follow this with a breakdown of all the transactions, and review where potential issues could arise in a few of these situations. Here are the details needed to understand the first transaction, it involved the recognition of $400,000 of revenue on two systems shipped to Elegant Housing, Inc.

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  20. Accounting Case Study

    A few apparent implications of this decision are that deposits taken prior to June 30 will have to be reported as taxable income even though they won't be earned until the following fiscal year, and for financial reporting, they are a liability at year end but for tax reporting, they are income. I feel that a September 30th year end probably would have made a little more sense for American, as they would have realized all of their revenue at that point.

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  21. Frantek Case Analysis

    (Abdolmohammadi, 2002) Unfortunately they have encountered some technical difficulties with the boards and were not able to meet the deadlines; because of this some contract revisions were necessary. Frantek has changed several parts of the agreement in order to comply with Conte, and this will have ramifications on the way that the financial statements are prepared, the change in the agreement will need to be considered in terms of the way that revenues will be accounted for, as Conte is agreeing to still purchase the outstanding boards, but instead of paying cash for them they will be reducing the loan made to Frantek by that amount.

    • Word count: 2152
  22. Ethics in Private and Public Accounting

    More importantly the statements are needed within an organization irrespective of the users. It is clear financial accounting information is the crux of the strategic development process and ethical decision making in a firm. Some recent examples and trend within the United States (especially in regards to Madoff and Enron) concerning the ethical issue surrounding financial reporting and managerial reports will also be analyzed as it shows the importance of financial accounting information. It is clear financial reporting is an essential aspect of any business operations as such the overview and presentation of financial information is the crux of the equation.

    • Word count: 1988
  23. Analysis of Strategic Management accounting

    This identifies customer groups and shows how profits vary between them. This is done by assigning costs and revenues to major customers or customer groups rather than to units or products. This information can be used to achieve profit maximisation by eliminating the less profitable customers. This approach could be beneficial to Davis Ltd as the cost of each customer project varies significantly and it could identify if resources are disproportionally distributed. However, Robert Kaplan (1992)1 suggested there are 3 customer types that should be retained even in the absence of profits; this is because they can provide non-financial benefits to a company.

    • Word count: 2101

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