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Accounting for Partnerships Advanced Term Paper

… While establishing a partnership firm, a Partnership Deed is also prepared and signed by all the partners and contains all the particulars and the mandatory rules and regulations for the firm, the duties and responsibilities of the partners, methods to be followed for the admission and withdrawal of partners, actions for dispute resolution, and the liquidation process of the firm (Clifford & Warner, 2008).

Operations of Partnership Business:

Partnership business is not operated as a separate legal entity; it is a kind of joint ownership of different partners who get together to establish a common business and earn profits. The Management functions of partnership are in the hands of the partners; who may either perform these functions themselves or otherwise hire professionally competent outsiders for…. [read more]


Global Accounting Standards Essay

… International Accounting Standards: Adoption And Transition

Traditionally, the accounting profession has been seen as a functionary occupation, the practitioners of which are concerned with the presentation of economic figures relating to individual and organizational financial performance. Accountancy has been seen largely as a field reserved for mathematical grunt-work, with its output serving as indicative of performance rather than incursive upon it. Today, that perspective has been altered significantly, for better and for worse. The role of accounting professionals has both diversified and expanded considerably over the past few years, with practitioners in this field coming to serve as primary decision-makers and organizational visionaries in their own right. This serves as a testament to the crucial contribution of accountancy-derived economic insight in the determination of sensible…. [read more]


Roles of Forensic Accountants Term Paper

… In reality, the company was doing badly and recording a net loss during the period. When the truth eventually leaked out, the company stock prices fell and the company executives were issuing the false financial statement with the hope to increase the stock prices. In a federal trial, two executives of Enron Corporations were convicted of conspiracy of securities fraud and wired frauds.

Haggerty, et al. (2011) argues that the email communication tracking was one of the strategies that a forensic accountant used in uncovering the Enron Corporation fraud. Email communication has become vital evidence during a forensic investigation. The author argues that the forensic accountant was able to uncover the strategies the company executives perpetuated the fraud through the email communication. Typically, the forensic…. [read more]


Ethics in Forensic Accounting Essay

… ¶ … forensic accountants and their role in detecting / preventing fraud. This will be accomplished by focusing on the most common types of frauds and the way they are impacting stakeholders. Once this occurs, is when we can provide specific insights that will highlight how these challenges can be mitigated over the long-term.

Over the last several years, the issue of ethics in forensic accounting has been increasingly brought to the forefront. This is because there have been a number of high profile scandals highlighting potential abuses that occurred at the hands of actuaries. In some cases, these individuals often overlooked critical information that could have uncovered a potential fraud. While at other times, they were overly influenced by corporate officials. In either case,…. [read more]


Enron Was a Texas Term Paper

… However, as in the case of the Rhythms Hedge, the protection that the Raptors Hedge was supposed to give was more illusory than real. The reason was the same. The Raptors were not independent, creditworthy outside parties but counterparties created by Enron and LJM2. The risk was almost all borne by Enron itself. In short, Enron was trying to protect Enron which was not an acceptable proposition by any standards. However whatever the merits of the arrangements made, Enron's financial statements reflected a rosy picture all round. And that is what the creative accounting was all about.

A basic principle of accounting stipulates that, barring exceptional circumstances, it was not permitted for a business to recognize gains as income on its income statement when the…. [read more]


Liquidation of a Partnership Research Paper

… Liquidation of a Partnership

Any Issue Related To: Partnership Taxation

Liquidation of a Partnership including Partnership Interest

Liquidation is the process of gathering the assets of a business so as to settle its outstanding debts. The partners should make wise decisions before deciding as to whether they should declare their business insolvent. However if the partnership is with severe debts, there may be no alternative since creditors can actually petition for its liquidation. However, where the partnership is solvent then the possible alternatives for voluntary termination should be look at. Partnerships provide unique challenges as far as liquidation is concerned.

Since a partnership does not have distinct legal identity, it may be terminated by an accord between the partners or by simply a notice of…. [read more]


Finance/Management Accounting Essay

… I work in Finance. The most common reasons for people saying that they work in finance rather than accounting have to do with the positive connotations that respondents have of finance and the negative connotations they have of accounting: Finance is forward looking, while accounting is backwards looking. Finance is more all inclusive. Accounting refers to debits and credits. Accountants are numbers crunchers." (Seigel, 2010)

The distinction of accounting as a segmented and isolated business topic is internally debated within the worlds largest corporations. This is an example of how academic theorists are often disengaged from real-world business operations and research applications. As these professionals change their viewpoint of accounting from that of a bean counter to a more comprehensive data and information analyst, the…. [read more]


Public Private Comparator Public Sector Term Paper

… As one can see, a variety of factors affect the public-private partnership. Not all countries treat public-private partnerships in the same way. They have different agencies for administering public-private partnerships, different ways of dividing risk and different ways of defining the public-private partnership. There are many differences in the types of transactions, payment methods, and rules that govern the public-private partnership. In order to understand the public sector comparator, one must first understand the various factors that influence the public-private partnership in its many forms.

The PPP in the UK, Australia, USA, Germany, and in Korea

The UK. In the UK several debates, such as the use of public sector comparators, the initiation process of PPPs, choice of discount rate, and cost of capital between…. [read more]


Health Care -- Lean Philosophy Research Paper

… Completion of Transformation

The transformation from bloated to lean is completed by disbursing the Lean Philosophy throughout the organization's management and beyond. This is accomplished by changing the organization's leadership from top-down structure to leadership rooted in questioning, teaching and coaching. In addition, management must adopt the scientific method of planning a step, either performing or having employees perform that planned step, checking the performance, then acting on the information gained. Finally, the organization must spread the Lean Philosophy beyond its parameters by creating a global strategy and convincing suppliers/customers to adopt the Lean philosophy, as well (Lean Enterprise Institute, 2009).

Benefits of Lean Philosophy

The Lean Philosophy ideally creates a customer-oriented human system. This system defines "value" from the perspective of customers, reducing effort,…. [read more]


Financial Resource Management Reaching Essay

… The theory for taxing does allow them however, in practical terms, to invest some amount in taxable securities from tax exempt issues while waiting for expenses to be taken care of. In theory it means, if not for profit companies can work in a tax arbitrage environment, they can create huge amounts of income just by dispensing tax exempt bonds with the intention of capitalizing in bigger yielding securities which are taxable to investors outside not for profit industry. For instance, the not for Profit Company can sell tax exempt bond with 5% interest rate and take the revenues generated to put into U.S. Treasury bond which generate 6% (Helvin, 2008).

Equity or debt capital can be employed to finance a company's assets. Both these…. [read more]


Global Payments Hack Essay

… As a result of this business structure, information technology systems and their accompanying security systems require great sophistication and high-level secrecy in order to successfully work. Global Payments has access to any software providing system available by having in-house developers and programmers ensuring that their protection is suitable to the corporate structure of the business itself.

Global payments is involved in many types of financial transactions requiring that a multi-dimensional security infrastructure is designed to suit their many products and services. Software programs are specifically designed for Global Payments and therefore their problems from hacking are internal in nature. This reveals the scope of the problem because customers who use their systems are helpless in protecting key information that is left in the hands of…. [read more]


Accounting Information Systems Research Proposal

… XBRL Adoption at HMRC and CH

XRBL and Electronic Government Initiative

The research highlights the importance of e-government and systems to help achieve fully integrated government systems in the near future. E-commerce led to the development of technology capable of revolutionizing the way in which common transactions are handled. These technological developments and the successes of e-commerce led to the idea that this same technology could be used to transform the bureaucratic processes of governments around the world. This was the topic of the current research study. However, this concept has met with a considerable amount of skepticism from scholars, who focus on the number of failed projects as evidence of e-government to serve the public's needs (Fountain, 2001).

Despite the pessimistic attitude of some…. [read more]


Infant Mortality Health Care Disparities Term Paper

… It was concluded in the study that, "newborns discharged early had significantly lower socioeconomic status than newborns with longer stays" (Malkin et al., 2000). This demonstrates the apparent group involved in the shorter hospital stays, of which, proportionately, more blacks belong to than whites, and the hindrance of medical insurance and Medicare in providing optimal postpartum care to mother and child, resulting in increased mortality rates.

The statistical findings and related data analysis of several prominent groups has determined that racial and socioeconomic factors consistent with race do influence the higher infant mortality rates in black babies as compared to white babies. The problem is identified, as are related effectors, such as low birth weight, health care delivery and access, and managed health care budgets.…. [read more]


Applied Management and Decision Sciences Thesis

… ¶ … management and decision sciences from various theorists; and, analyzes the evolution of managerial decision making from scientific management to the complicated forecasting models used today. The objectives of the Breadth component were four-fold: (a) to examine the theories of applied management and decision sciences as interpreted by the research of Ducker (1974), Harrison (1975), and others as listed in the reference section; (b) to analyze the historic evolution of decision making from scientific management to modern applications of operations research; (c) to examine the decision making process, with a particular emphasis on the importance of values and management judgment; and (d) to describe, assess, and evaluate various decision evaluation tools including matrix analysis, influence diagrams, payoff matrices, sensitivity analysis, decision tree, probabilistic forecasting,…. [read more]


Knowledge Navigator Tablet PC Essay

… The financial statements used by this type of business include the four most commonly used, in addition to dividend analysis when there are a small number of shareholders (Thompson, 2011). An S corporation is also designed to support small businesses that seek to spread ownership across a small group of shareholders. Publically-held S corporations must comply with Sarbanes-Oxley reporting requirements, although this is rare for this type of organizational structure. Legal liability is limited to the corporation as an entity as well.

Best Business Organization for Knowledge Navigator Tablet PC

The best possible form of business structure for the Knowledge Navigator Tablet PC is a sole proprietorship as it provides the maximum amount of agility and flexibility to grow the business. Any other type of…. [read more]


Corporate Compliance Plan on Riordan Manufacturing Thesis

… Riordan Compliance

Riordan Corporate Compliance Plan

The following corporate compliance plan has been developed to manage the legal liabilities of Riordan Manufacturing's officers and directors. The company expects its leadership to serve as models for all employees in the company in regards to ethical and legal conduct in all actions, and there are several areas of decision making and influence that the officers and directors of Riordan Manufacturing hold that require special knowledge of legal obligations and restraints. This corporate compliance plan will detail many of these specific concerns, as well as providing a basic template to ensure compliance with proper procedures, policies, and legal and ethical considerations at all levels of the business, which must necessarily come from the top of the organization if…. [read more]


Multinational Acquisition Due Week Essay

… 7. Conclusions

In the world of rapidly evolving technologies, IT companies base their success on innovation and the creation of user friendly, hi-tech devices. Still, due to the intense competition in the field, innovation is no longer sufficient to ensure success. In such a setting then, IT companies develop and implement various business strategies, such as strategic partnerships, customer centric operations and so on.

Google Inc. has based its growth strategy on both innovation, as well as sustained acquisition of competitive or complementary firms. These decisions have made the company stronger and better able to compete in various fields and sectors. In this growth pattern, Google has also signed a $12.5 billion deal for the purchase of Motorola Mobility, through which, the company hopes to…. [read more]


Pharmaceutical Industries Have to Operate Term Paper

… The data that was evaluated was a combination from book, journal articles, review papers and the Internet. The information reviewed pertained to a wide variety of situations and industries. There were some common trends observed in all the material. The commitment of the management and the involvement of the worker are critical no matter what the condition of the external and internal environment the company faces. Integrating the core function -- marketing and sale of products along with the goals and the objectives of the organization is the new route the organization has to now follow.

A distillation of the interviews will be provided in Chapter 2.

CHAPTER 2: LITERATURE SURVEY -- ANALYSIS OF FACTORS AFFECTING THE PHARMACEUTICAL COMPANY AND THE INTERVIEWS

Understanding the main…. [read more]


Distance Education in Assessing the Strengths Thesis

… Distance Education

In assessing the strengths and weaknesses of various forms of distance education and its progression from manually-oriented approaches to electronically-enabled teaching platforms, it is clear that Chere Campbell Gibson's vision of how information enables greater long-term learning is happening today. At the center of Gibson's vision of learning is the opportunity for students to get away from rote memorization and engage in problem solving through interdisciplinary experiences. Ultimately technology can be an enabler of greater learning and the potential of giving students the flexibility of creating knowledge as well, and this is the catalyst of Chere Campbell Gibson's view of technology as an enabler of more effective teaching and learning. The intent of this paper is to evaluate the strengths and weaknesses of…. [read more]


Whirlpool Whirl Pool Supply Chain Case Study

… The requirements of the new system were identified in collaboration with IT depart of the organizations. The system requirements and desired results were clearly communicated by the business management. These efforts revealed quantifiable results and improvements in business performance. The business performance results can be stated as following.

Business Performance Results:

The availability of products was increased from 83% to 93% which has gradually improved over the years to currently 97% as of today. The finished goods inventory was reduced yup to 20% as a result the cost associated with maintenance of finished inventory is also reduced. The cost of freight and warehouse is also minimized up to 5%. The cost of the project implementation however remains a secret. The implementation of i2 APS has…. [read more]


Supply Chain Management Hypothesis Thesis

… It requires the total dedication from organization within which it SCM implementation is being planned. SCM "expands the scope of the organization being managed beyond the enterprise level to include interorganizational relationships." (Strader et al., 1999)

Supply chain depends heavily on the relationships that organizations can develop and sustain through personal interactions and using the latest technology. Earlier studies in SCM focused on identifying the supply chain network (SCN) developed by organizations. Later, studies focused on supply chain demands, supply chain operation and information sharing. In the present organizational environment, competitive advantages are not just single company or organization-based. Rather, they are supply chain based. (Muralidharan et al., 2002)

There are many independent models within the SCM methodology. Each of these deserve discussion. Some of…. [read more]


Security Software Business Plan Capstone Project

… ¶ … Business plan Version page

Business Plan

Business Identification:

Mission, Goals and Objectives:

Keys to Success:

Company Summary

Industry History:

Legal Form of Ownership:

Location and Facilities:

Management Structure:

Products and Service:

Market Analysis

Target Market

Industry Analysis

Competitive Analysis

Market Strategy

Price List-

Selling Strategy-

Sales Forecast-

Implementation Strategy

Overall Strategy-

Implementation-

Control Plan-

Financial Statements and Projections

F1. Revenue and Cost Estimate-

Error! Bookmark not defined.F3. Forecasted Balance Sheet-

Financial Projections

2G1a- Breakeven Point-

2G1b-Financial Position:

2G1c-Capital/Investment Needs:

References

Executive Summary

AAA Software, a security software vendor with proposed headquarters in Amsterdam, Netherland aspires to foster innovation by developing outstanding security solutions to make life simple while working on computers. There is a growing demand for antivirus/security solutions with the increase in…. [read more]


Michael Alexander Has Done Business Plan

… He is widely acclaimed as a pioneer in resolving situations evolving from private parties featuring sports figures, celebrities and heads of major corporations.

Michael's forte is in creating programs for teaching individuals the art of successfully managing profitable restaurants, bars, nightclubs and lounges. His history of collaborating with web designers and programmers has led to the creation of www.BarUniversity.com a website constructed to provide students with the first one-stop shop for all industry educational needs. Examples of services available at Bar University include access to an online food handler's card, alcohol seller/server certification, food safety manager training and sexual harassment courses. Bar University has partnerships with other entities such as www.360training.com and www.efoodhandlers.com, and also offers its services on a national basis. Every student completing…. [read more]


Leverage Leasing Thesis

… Leverage Leasing - Lease v. Buy Argument

The answer to the question: Does it make more sense to buy or lease?

Jennifer Schiff (2005) in "Buy vs. Lease: What You Need to Know," requires consideration of a number of factors, including, but not limited to cash flow, cost, depreciation, tax ramifications, and company forecasts. During her research efforts, Schiff explored decisions regarding buying and leasing of "two fast-growing small businesses, one that made the buy decision...[;] one that decided to lease" (¶ 1). In addition, Schiff interviewed executives at Dell Financial Services and HP Financial Services for perspectives on buying vs. leasing. In light of contemporary debates relating to the lease vs. buy argument, noted by Schiff and others (Brady & Ingram 2006; Hamill, Sternberg…. [read more]


Outsourcing Trends Research Paper

… Outsourcing

Trends in Outsourcing

Of the many trends in outsourcing, the most dominant are those that are directly aligned to the strengthening and streamlining organizations' supply chains, pace and depth of innovation, and adding greater agility to their value chains. Inherent in the trends most impacting organizations are a myriad of career opportunities and potential for personal development. The intent of this analysis is to define those most dominant trends affecting outsourcing today and provide insights into three strategies for each trend which will allow students to fully capitalize on outsourcing in their careers. Based on the thorough literature review completed for this paper, it is apparent that there is a definite maturity curve occurring in the outsourcing industry. Figure 1, Hype Cycle for Outsourcing,…. [read more]


Blackboard, Inc. Marketing Plan Term Paper

… Blackboard Inc. marketing plan

Blackboard Inc. is a software company focused on delivering high quality products that satisfy a wide array of customers. Their products and services mainly target students, teachers and universities and are aimed to facilitate the e-learning process. Aside from online learning, the Blackboard products are also used for online purchases and other e-commerce operations. However, the current marketing plan is focused on the learning features of the Blackboard products, represented by the Blackboard Academic Suite.

But in order to analyze the one particular product, emphasis must be placed on the current features and characteristics of the overall company, including its' vision, objectives, core competencies, human resource and financial highlights. The outside environment must also be analyzed in order to identify what…. [read more]


Silver Spring Police Department Senior City Capstone Project

… Silver Spring Police Department

SENIOR CITY POLICE DEPARTMENT

MAYOR-COMMISIONER, JOHN GREGORY

KEITH ROBINSON- CHIEF of POLICE

SENIOR CITY POLICE DEPARTMENT

Total Department Personnel 275

None-sworn

Officer to Citizen Ratio

Base Population 1.86 per 1001

Total with Influx Population 1.85 per 1002

Officers per Square Land Mile

Senior City Police was chartered and its operation put under a form of government i.e. Council-Manager

The appointment of the police chief is done by and reports to the Senior City's mayor

The office of Montgomery County Sherriff is donating the building to be used by the police of the Senior City

Fully- equipped building has been given together with functioning centre of communication, and portable radios for the officers working for us.

The office of the Montgomery County…. [read more]


Business Logistics and the Supply Chain Term Paper

… Business Logistics and the Supply Chain

In order for manufacturing companies to be successful in the emerging e-business environment, it is necessary for companies to establish strong relationships within their supply chain. A significant part of this process is improved information sharing on all levels of the chain, and the Internet allows for this integration of communication and information technologies, from the factory floor to the top office, and including the company's vendors and suppliers.

Online purchasing has provided the impetus for many manufacturing firms to move from a build-to-stock to build-to-order business model. In addition to upgrading technology, companies must work with their vendors to create win-win relationships with a special emphasis on information sharing. This requires a drastic change in manufacturer/vendor relations, which…. [read more]


Applying for Admission Admission Essay

… Since receiving my undergraduate degree in accounting, I have worked for a Big Four firm in a junior position. This experience has been incredibly rewarding thus far, but I recognize that in order to propel my career forward I need to improve my skills and education. The Lubin School of Business at Pace University is the perfect place to do that. My adding to my current base, I will be I a better position that in the future I can full an executive role. I am ambitious, and I am talented, and Pace University will give me the tools that I need to turn that ambition and talent into a reward career in accounting.

Admission to Pace would be the culmination of the work I…. [read more]

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