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Free research papers and essays on topics related to: financial statement

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  • Truth And The Evolution Of The Professions: A Comparative Study Of Truth In Advertising And True And Fair Financial Statement - 5,001 words
    TRUTH AND THE EVOLUTION OF THE PROFESSIONS: A COMPARATIVE STUDY OF `TRUTH IN ADVERTISING' AND `TRUE AND FAIR' FINANCIAL STATEMENTS IN NORTH AMERICA DURING THE PROGRESSIVE ERA Both advertisers and auditors wrestled with the truth of their text during the Progressive Era (1880-1940). Although in North America, advertisers adopted truth in advertising as a theme, auditors rejected true and fair as a description of financial statements. Auditors instead adopted the weaker statement that financial statements were consistent with accepted accounting principles. It is paradoxical that auditors compared with advertisers made the greatest progress toward professionalization during this era. This arti ...
    Related: absolute truth, advertising, advertising industry, comparative, comparative study, evolution, false advertising
  • Truth And The Evolution Of The Professions: A Comparative Study Of Truth In Advertising And True And Fair Financial Statement - 4,990 words
    ... to six months imprisonment or to both fine and imprisonment. (Retailers Would Put Teeth 1921, 190) The Canadian government, in passing the Fraudulent Advertising Act, had followed some U.S. states in implementing a watered-down version of legislation requiring proof of intent to deceive. This, of course, made it very difficult to obtain convictions. Fifteen years later, the act had yet to be used and was soundly criticized by a Canadian lawyer writing in the retitled EA, now called Marketing. It [the Fraudulent Advertising Act] serves only to bring law into general contempt; for though it proscribes lying in advertising, lying continues to flourish with impudent impunity (Wilson 1929, 2 ...
    Related: advertising, advertising agency, advertising industry, comparative, comparative study, evolution, false advertising
  • Adc Telecommunications Financial Ratio Analasis - 1,403 words
    Adc Telecommunications Financial Ratio Analasis Accounting 6000 Financial Statement Analysis ADC Telecommunications October 29, 2000 Corporate Background ADC Telecommunications (ADCT) is a communication equipment manufacturer located in Minneapolis, Minnesota, USA. Since 1952, the company has successfully weathered the tumultuous transformation process of technology. Today, ADC Telecommunications exclusively focuses on manufacturing computer-networking equipment. Increasing demand for fiber optic transmission systems like asynchronous transfer mode (ATM), synchronous optical networks (SONET) and most wireless communications systems, provide significant opportunities for ADCT. The company cur ...
    Related: current ratio, financial ratios, financial statement, quick ratio, ratio, telecommunications, turnover ratio
  • Artificial Intelligence - 1,339 words
    ... , typically use Boolean logic to process input from an individual user and employs stored rules to generate a prediction or suggestion. A prime example of this usage is the "Office Assistant" which is included with Microsoft's Office 97 software package. This assistant is extremely useful for the individual who is unfamiliar with the software package. If the user seems to be floundering around looking for a way to accomplish a task, the assistant will attempt to interpret the desires of the user by looking at what he as been doing and then tries to make an educated guess as to what he wants to do. Then the assistant will display a help menu to guide the user through the desired course of ...
    Related: artificial, artificial intelligence, intelligence, american express, knowledge base
  • Atheism - 825 words
    Atheism Important Notes: ================= False virus warnings: --------------------- Due to the special exe compression we are using in our products, some executable files in the WinACE package may trigger virus alerts with some antivirus programs. These tools will report different kinds of trojan or generic viruses. In this case, it is a false alarm - as long as you downloaded WinACE from our site. If you downloaded your evaluation version of our product from another website, you should check the file length with the one given on our download page at http://www.winace.com. Please inform the developer of your antivirus toolkit about this false alarm so that they can fix the detection routi ...
    Related: atheism, financial statement, word document, microsoft excel, click
  • Audit Risk Model - 1,892 words
    Audit Risk Model This is defined in AUS 402 as the susceptibility of an account balance ... to misstatement that could be material ... assuming there were no related internal controls (AUS 402.09). Estimating the inherent risk (IR) for each account balance or class of transactions requires the auditor to take into account such factors as the level of complexity involved in determining the correct balance of an account, the complexity of transactions involving the particular account(s) and the portability of the assets involved. The estimation of IR is done as though no internal controls exist it looks only at the nature of the account being evaluated. Control Risk AUS 402 defines this as th ...
    Related: audit, higher level, account balance, high cost, documentation
  • Business Plan - 3,404 words
    Business Plan Primary and Secondary Mkt. WORKSHOP INTRODUCTION: THE BUSINESS PLAN 9/97 ROAD MAP TO SUCCESS WORKBOOK Training Module - 2 WORKSHOP OBJECTIVES By the end of this workshop, you should be able to: * Understand the role of the business plan. * List several reasons for developing a business plan. * Identify sources where you can get help in developing a business plan. * Identify the type of information to include in the business plan. * Prepare an outline for a business plan. THE BUSINESS PLAN - BUSINESS PLAN OUTLINE Below is an outline for a business plan. Use this model as a guide when developing the business plan for your business. Elements of a Business Plan 1. Cover sheet 2. St ...
    Related: business advertising, business owner, business plan, business type, business venture, independent business, management plan
  • Dataing - 359 words
    Dataing APPLICATION TO DATE MY DAUGHTER Note: This application will be incomplete and rejected unless accompanied by a complete financial statement, job history, lineage, and current medical report from your physician. 1. What is your name, age, social security number, IQ and boy scout rank? 2. Do you have one male and one female parent? If No, explain: 3. Do you own or have access to a van? 4. A truck with oversize tires? 5. waterbed? 6. Do you have an earring, nose ring, or belly button ring? 7. Do you have a tattoo? *If you have answered YES to #3, #4 or #5, discontinue application and leave immediately.* 8. In fifty words or less, what does LATE mean to you? 9. In fifty words ...
    Related: social security, bodily harm, best time, fill, abstinence
  • Financial Reporting - 1,148 words
    Financial Reporting On September 28, 1998, Chairman of the U.S. Securities and Exchange Commission Arthur Levitt sounded the call to arms in the financial community. Levitt asked for, "immediate and coordinated action... to assure credibility and transparency" of financial reporting. Levitts speech emphasized the importance of clear financial reporting to those gathered at New York University. Reporting which has bowed to the pressures and tricks of earnings management. Levitt specifically addresses five of the most popular tricks used by firms to smooth earnings. Secondly, Levitt outlines an eight part action plan to recover the integrity of financial reporting in the U.S. market place. Wha ...
    Related: financial information, financial reporting, financial statement, reporting, market value
  • Franchising Can Be Defined As A System Based On A Close And Ongoing Collaboration Whereby A Company, The Franchisor, Gets Int - 1,306 words
    ... some commandments for the both, franchisor and the franchisee. The 10 Commandments for the franchisor 1/ The necessary capital, you shall have. 2/ A market study, you shall make. 3/ A trademark, you shall protect. 4/ Your concept, you shall test. 5/ Your know-how and brand image, you shall develop. 6/ The first clause of the Doubin act, you shall abide by. 7/ The Code of Ethics, you shall put into operation. 8/ The franchisees, you shall carefully choose. 9/ The respect of the brand image, you shall control. 10/ The everlasting existence of the network, you shall secure. The 10 Commandments for the franchisee 1/ The needs of the commercial world, you shall be aware of. 2/ The necessary c ...
    Related: collaboration, franchising, ongoing, right person, financial statement
  • Government Accounting System - 761 words
    Government Accounting System On June 30, 1999 the GASB passed statement number 34. Statement 34 establishes new accounting requirements for state and local governments that are scheduled to begin on June 15, 2002. There are three phases scheduled for the implementation of statement 34, each depending on the size of the government. The largest governments must meet the requirement first while the smaller governments have more time to comply with the statement. Statement 34 will improve the governmental accounting system in many ways. First, statement 34 will create easier to understand financial statements. This will allow people other than accountants to understand the information within a g ...
    Related: accounting, accounting system, government accounting, government officials, financial position
  • Kelloggs Company - 1,122 words
    Kellogg`s Company Objective: Our goal in composing a financial statement is to construct the most comprehensive, thorough document possible, in order to attract investors and to confirm that we have taken the time to explore as many potential issues for your business as may arise. Summary of findings: Our level of cereal marketing investment early in 1998 was not sufficient in the face of extremely competitive market conditions. This situation hurt our volume performance for much of the year and, combined with other issues in markets around the world, led to a decline in both sales and earnings. Nonetheless, we continue to have the utmost confidence in the future of our grain-based businesse ...
    Related: chief operating officer, north american, north america, document, summary
  • Mattel Auditors Liablity - 1,121 words
    Mattel - Auditor's Liablity Certified Public Accountants are expected to conduct themselves at a higher level than most other members of society and are held to the highest of ethical standards. The American Institute of Certified Public Accountants provides general accepted auditing standards and the code of professional conduct as a framework of guidance for CPAs to follow in performing audit procedures. The following audit case demonstrates potential problems that can occur when the client, Mattel, and the auditing firm, Arthur Anderson, are both at fault. In 1945, Mattel Inc. was established by Elliot and Ruth Handler and Harold Matson, who shortly after left the company for other employ ...
    Related: mattel, potential problems, higher level, financial statement, framework
  • Planning Your Proxy Server Implementation - 2,047 words
    ... y. Find out the size of the technical support staff and the hours of availability. Ultimately, you'll need to make a judgment call, if you have an emergency, will your ISP be able to offer a helping hand? You need to know if technical support is provided as part of normal service or if it's provided on a paid basis only. Most often there's a sliding scale of basic technical support. Here are a few more items to ponder when making your ISP selection: ä What is covered by the ISP's technical support? ä What isn't covered by the ISP's technical support? ä Does technical support stop on the ISP's end of the communications link or on your network's communications device? Does i ...
    Related: implementation, proxy, server, internet users, home office
  • Public School Licensing - 1,087 words
    ... ed accrediting agency as defined by department rule and regulation. (m) A current financial statement prepared or audited by a certified public accountant. Section 7. Term and Renewal of License. The following provisions shall govern the term, conditions, and renewal of license: (a) The license granted to a post secondary education institution will be valid for a period of five years measured from the first day of July preceding the date on which the license is issued. (b) During the term of the license, the licensee shall provide annual update information concerning all items in Section 6 above on the form prescribed from by the Department. c) A licensee may, upon 30 days written notice ...
    Related: certified public, certified public accountant, licensing, public school, life experience
  • Reinsurance Business - 2,609 words
    ... se damages awarded as a penalty, the amount of which is not governed nor fixed by statute. Statutory penalties are those amounts which are awarded as a penalty but fixed in amount by statute. Compensatory damages are those amounts awarded to compensate for the actual damages sustained and are not awarded as a penalty nor fixed in amount by statute. The language of this Article shall be deemed effective only as and to the extent permitted by the law of any applicable jurisdiction. An extra contractual obligation shall be deemed to have occurred on the same date as the loss covered or alleged to be covered under the policy. Notwithstanding anything stated herein, this Agreement shall not a ...
    Related: united states government, subject matter, life insurance, exempt, phoenix
  • Selfdefense In Criminal Cases - 1,327 words
    ... union chiefs, big time money launderers, international narcotics operations, organized crime families, vicious racial hate crimes, widespread and violent gang activity, or the exploitation and abduction of children. From Eliot Ness to Clint Eastwood, public sympathy has always been on the side of zealous (sometimes even overzealous) law enforcement when the government operates as the citizenry's bulwark against the sociopathic, the violent, and the rapaciously dishonest. The past several years, however, have brought about an unmistakable sea change in how things work, both in identifying targets of prosecution and in deploying the full artillery barrage of available"by the book" tools wh ...
    Related: criminal, health care, good faith, external factors, defendant
  • Survival Tips For Small Businesses - 1,453 words
    Survival Tips For Small Businesses You may be in Mail Order, Direct Mail, or you may be a local merchant with 150 employees; whichever, however or whatever... you've got to know how to keep your business alive during economic recessions. Anytime the cash flow in a business, large or small, starts to tighten up, the money management of that business has to be run as a tight ship. Some of the things you can and should do include protecting yourself from expenditures made on sudden impulse. We've all bought merchandise or services we really didn't need simply because we were in the mood, or perhaps in response to the flamboyancy of the advertising or the persuasiveness of the salesperson. Then ...
    Related: small business, small businesses, tips, sole proprietorship, certified public accountant
  • The Balance Sheet - 1,481 words
    The Balance Sheet Although the balance sheet was first implemented just a couple of centuries ago, it has quckly developed and sophisticated to become nowadays a widely used and powerful tool in the hands of professional users, well known and popular even among the mass public. In spite of its prominence, or may be because of it, the balance sheet can not be easily and fully described in a few words, but still, if we leave aside its various functions and forms and any other subjective factors, we can state that the balance sheet is a summary of an enterprises' assets, liabilities and equity at a specific moment of time. To simplify this description even further we could say that the balance ...
    Related: balance sheet, sheet, renaissance italy, the manager, simplify
  • The Balance Sheet - 1,519 words
    ... asures the financial positions at a point in time. I think the arguments of the author are clear: if we assume that the current financial position can be described with the figures of the firms' possessions and obligations, listed by types and amounts than we would have to agree that the balance sheet gives us this information. Obviously, being an indicator of the enterprises' financial position, the balance sheet is a useful and powerful tool in the hands of managers, financial analysts and external users. Combined with the data on other financial statements it forms different ratios (like short-term liquidity ratios, short- and long- term solvency ratios, asset utilisation ratios and m ...
    Related: balance sheet, sheet, financial statement, current value, investor
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