Finance & Accounting Essays

The effects on fibre morphology were shown in the SEM images captured after the sterilization process (Error: Reference source not found), compared with the same batch of fibre mesh prior to sterilization as a control. The UV sterilization process resulted in the melting of the polymeric fibres, deforming the nanometre features of the electrospun nanofibre morphology.

IFRS 3 deals with reporting of an entity when it incorporates a business combination. A business combination is bringing together of several businesses under one reporting unit. Normally there is an acquirer which acquires various other acquirees. If acquirees are not formerly separate business entities then it is not considered a business combination.

This research article will highlight the impact of CEO’s compensation and promotion based incentives and their related performance. It is difficult task for assessing the executive compensation and evaluating whether they are working in favor of their investors (Antle, 1986).

CDS – Credit Default Swaps 6 5. Why economic models failed? 8 6. Case Reference – Perspective of HSBC Bank 8 7. Conclusion 9 8. References 11 1. Introduction Financial institutions cater to the needs of different types of customers by providing relevant financial services.

Use of Real Options Theory in Financial Management/Modeling It goes further to identify the activities that facilitated my understanding of the real options theory and other practical application matters connected to the real option theory. The Need for the Real Options Theory The Real Options Theory is a finance theory that is increasingly being used by top-level management and people charged with the governance of businesses to take good financial decisions.

With this concern, the report shall take into consideration the various implications required during the setting up of a business unit which include tax implications, legal implications and accounting implications. The prime objective of the paper is to identify a particular form of business and significant considerations for the effective establishment of the unit providing rational explanations to the selection.

Business intelligence system helps the organization to make better decisions in the organization and hence it is also known as decision support system. “Business intelligence (BI) is a broad category of applications and technologies for gathering, storing, analyzing, and providing access to data to help enterprise users make better business decisions” (Definition: Business Intelligence (BI) 2005, para.

Kudler Fine Foods Company is one of the leading grocery stores situated in California, offering a wide range of exotic herbs and flavors, refreshment wines, seafood items, baked goodies etc. It has three diverse locations in Encinitas, La Jolla and Del Mar.

Company also provides services in shipping. BMMI's headquarter is located in the Kingdom of Bahrain, and with international operations spanning three continents, BMMI is a diversified retail and distribution, and contract services and supply group, supported by a world class integrated logistics capability.

The types of insurances that provide such protection against disabilities and accidents are many. Also the high costs of health care has become a hot topic nationwide where every TV channel loves to provide their broadcast on the crisis upon the healthcare system in USA.

The author states that the company did not have proper internal control mechanisms to keep the level of bad debts and accounts receivables within the fixed range. Hence, even poorly performing firms obtained huge amounts of credits from MCI and this condition adversely affected MCI’s operational efficiency.

Today, IFRS has been adopted by most of the nations owing to its benefits concerning the accuracy of a company’s financial viability. Some of the remarkable benefits of IFRS can be identified as its assistance to the investors along with other users of the financial statements by maintaining transparency and higher degree of accuracy in treating the financial elements which further attempts to improve the quality of the information.

The main topic of this paper is High Frequency Trading – HFT. This paper examines the pros and cons of HFT and makes recommendations on how regulators can address the concerns that market practitioners have over HFT. The author also describes wanted and unwanted effects of High Frequency Trading.

As per the GE Annual report for 2011, the Company’s market information related to Common Stock can be availed from the New York Stock Exchange, which is its leading market besides the London Stock Exchange, and Euronext Paris (GE Annual Report, 2011). Comparing the stock market price of 2011 with that of 2010, one finds the performance on the stock market very convincing.

12 6.3 Recommendation 12 References 13 1.0 GAAP Generally Accepted Accounting Principle (GAAP) has changed its module over the course of time. Key aspects of GAAP are mentioned in the following section. GAAP is used to present comparative financial statements in report format while major focus is given on multiyear financial statement.

It is a leading player in the hotel industry. Indeed, Starwood Hotels & Resorts Worldwide owns and operates hotel suites, resorts, real estates, and about 1,000 properties all over the work. Actually, the company offers its services in more than 100 countries where it employs about 145, 000 employees.

This follows the rejection of FirstGroup offer to take over the struggling East Coast rail franchise business together with its bus transport business. National Express offer to take over FirstGroup transport business follows a recent report of the current financial predicament of National Express exhibited by its ?

An operating cycle of a company is the average period of time which a business takes for the acquisition of goods and the receipts of cash due to sale of these goods. The nature of the operating cycle depends on the type of business the company does. For example, if the business is a reseller then its operating cycle would not include any production time.

Given the nature of completion in product marketing sectors of the economy and the globalization of trade, companies are prompted to heavily invest in innovation and technology as a cost-effective approach to competition. To move ahead of their competitors in the market, corporations must adopt modern technology, creativity and innovation which come at a cost.

You have to be a good manager to be an effective leader Introduction Management and leadership are two such terms that are sometimes used interchangeably though they slightly differ from each other in definition as well as in practice. Management entails supervision whereas leadership essentially means paving the way forward, and guiding the followers through it to achieve the goal.

Financial crisis affects not only a country’s government but also its citizens. In this case, the government attempted to bail out some banks although it was not totally successful. On the other hand, customers were increasingly unable to keep up with their mortgage payments.

The investors take diversified investment strategy, where they invest their money in national as well as international investment instruments. Here the researcher tends to analyse the key mechanism of international investment diversification. The diversification process in their investments consist of different types of activities viz.

The sum of such payment is to be quantified at a future date which is based on index, the value of an asset or rate at that future date. The rate, asset or index, which decides the amount to be paid, is referred as the derivative’s underlying (Cox, 2007, p.77).

This merger led to the creation of the largest brewing company with $36billion in sales.The merger has over 11600 employees in over 30 counties. The merger deal was completed in November 2008 (Anheuser-Busch InBev, 2008). Description of firms and industries: Anheuser-Busch: It’s a leading company that was established in 1860 in Missouri St Loius.

EVALUATE THE MAIN EU REGULATORY REACTIONS TO THE FINANCIAL CRISIS INCLUDING THE CHANGES TO THE EU REGULATORY PROCESS FOR FINANCIAL SERVICES (Author’s name) (Institutional Affiliation) Introduction The financial crisis that rocked the European Union from 2007-2009 affected the economies largely because the mega financial institutions within Europe were operating in a similar business model to that of the United States prior to the crisis.

The report also focuses on how these major issues have been addresses by FSB, a corporation that represents SMEs in the financial market, with the help of Bank Lending Survey. It is recommended that cooperation between FBS and Bank Lending Survey need to be established in order to identify issues affecting SMEs.

This dissertation discovered substantial funds poured into Greece through the banks. But there has been no apparent transparency on the part of banks. Where the banks have been channelling the loans -- whether in the banks’ Investment Banking, or for private entrepreneurs—cannot be identified..

1. LIFO vs. FIFO LIFO (last in, first out) and FIFO (first in, first out) are two different ways of accounting for the value of unsold inventory. The FIFO method considers unsold inventory to be that which has been acquired most recently, and the LIFO method uses the goods bought earliest as the unsold inventory.

The company’s Dividend discount model analysis also confirms this by it indicating that the company’s stock’s current price is undervalued. This means that an investment made now is likely to generate high returns when viewed in terms of the stock’s future value.

This report entails a detailed analysis on 2 companies EDF Groups and E.ON SE. Both of these are key players globally in the energy business and are large multinationals. The analysis includes a discussion on CAPM (along with its assumptions, mainly efficient market hypothesis theory) and a financial ratio analysis.

Relevant financial principles will be explored at length in terms of corporate decision making. Standards will be explored concerning optimal accounting objectives based on established business principles. Near the end of this analysis, background information on British Petroleum (BP) will be discussed, and related to the subject of accounting practices.

This shifts the risks and liabilities of the patient on the shoulders of the service providers. The objective of the thesis is to research a recent case related to a health care organization in United States that has been charged with anti-trust action. On the basis of this case and lessons learnt from analysis, the report advises and recommends the senior management on how it could avoid threat of Federal Trade Commission (FTC) investigation if the company were to merge with other health care organizations.

In cost method the asset is valued at the end of the period by deducting a percentage of depreciation as accumulated depreciation and the impairment loss if any from the old value. Following the IFRS a company can make a choice in selection of any one of the methods, but both the methods have their impact on the financial statements.

This model considers the asset’s sensitivity to systematic risk and the expected rate of return of a theoretical risk-free asset (Malz, 2011). The capital asset pricing model is founded on the assumption that beta (?) determines the investor’s cost of equity capital.

gle 12 5Bull spread 13 6Bear spread 14 5Conclusion 15 Reference List 17 Appendix 19 List of abbreviations List of figures and tables 1 Introduction Buyers are option presented with the right, though not an obligation to buy or sell possessive instrument or underlying asset at a market price known as a strike price (Alessio et al, 2001).

Every citizen has some responsibility or the other living in a country. For instance paying taxes on time is a very important responsibility which must be fulfilled by every citizen irrespective of the country that the individual is residing in. The tax collected by the government is used for the development of the country.

Finance and Accounting The need of accounting standards evolved because auditors and financial analyst were generally confronted with problems of accounting like misinterpretation, biasness, ambiguity and inaccuracy. To reduce these kinds of accounting errors, a set of accounting standards was developed, which was universally recognized.

The approach is based on the concept that if financial statements cannot be prepared correctly, then financial statements must be presented in such a manner so as to reflect useful information focusing on users and the decision problems that they face. The approach assumes that if the financial and accounting is useful to investors, then trading volume of stocks should experience a surge and securities prices are also expected to increase or respond in predictable manner relative to publicly available accounting information (Schroeder, Clark and Cathey, 2011, p.43).

Rich is a busy business entrepreneur and the owner of Macadam Company, a limited liability company that specializes in the building and repairing of roads, parking lots and other infrastructure and seeks estate planning for financial purposes for the sake of the estate left by Henry and Harriet to be distributed equally between Rich and Rebecca.

It has also challenged numerous businesses, in the event of economic crisis by translating into high systemic risks and financial instabilities. Over the past, numerous corporations collapsed because they worked on wrong assumptions that failed to fully reflect the condition of their finances.

Managerial accounting is the identification, collection, classification, and reporting of financial and non-financial information, which is useful to internal users in planning, controlling and decision making (Rich and Jones 667). Managerial accounting is a vital function of an organization. It aids in planning for the future.

How much will you pay in euro? b How much will you receive (dollars and euros) if you sell 1000 shares? c What will be the total costs and net proceeds in each case (dollar and euros), if the broker charges a 0.2% commission for each transaction? Answer: a) An investor would pay 100,000 in dollars if he would buy the shares of that firm.

That’ how audit profession appeared. Accounting information users often confuse the notions of accounting, financial audit and financial control. The rich existing literature highlights the common source of these three concepts and the fine line between them.

Strategic cost management: an activity-based management approach Summary of the article The given article is about one of the most talked strategic management and re-engineering tool called “activity based management” (ABM).

Debates have emerged in relation to such contrasting views. The first to arise was whether popular or mass culture should be recognized and treated as equal to what has been considered as high culture. Later, when modern theorists finally accepted and institutionalized the concept that people who do not belong to the upper and more affluent classes or sectors in society also have their own category of culture, another issue has arisen and has become the subject of a new debate.

HTML provides web page designers with a fixed set of mark up 'tags' that are used to format a web page. These tags, when inserted into a web page are interpreted by the browser and shown in the form of the page display. It is possible to see the source HTML code for any web page through the 'page source' command that can be found on all browsers.

Educator is not merely the one who teaches his students academically but also helps them develop their talents and character. I want to be that kind of significant person in the lives of children – my students. I did some teaching in the past and it brought me joy helping a child to learn to do what he could not previously.

Molecular clouds consist primarily of molecular hydrogen (H2) gas, with temperatures in the range 10–100 K and carbon monoxide. Molecular clouds are the principal sites of ongoing star formation. Therefore, they tend to be associated with young stars and star-forming regions.

The unemployment in the United States on September 2011 was 9.1% (Bls). The best strategy for a student in a tough job market is to pursue college degrees that have a high demand in the marketplace. A college major that has a great demand is finance. Finance can be defined as a disciplined concerned with determining the value decisions; its functions include allocation of resources including acquiring, managing, and investment of limited resources (Thefreedictionary).

An annual report comprehensively provides stakeholders and other interested individuals or institutions an overview of a company’s activities and financial performance throughout a given year, usually the one preceding the current year. As such, annual reports contain reports by the chairperson, the CEO, and the auditor.