Finance & Accounting Essays

 In recent years, the subject of bank management with new management tools and management techniques developed rapidly. According, to my parents, in 2008, the global financial crisis, has a great impact on China's financial industry; especially, those of us appear to be "untimely" financial students.

The key vision of the company to achieve is to execute different programs related to food and refreshing beverages and excel in the competition against the other mainstream beverage companies, such as Coca-Cola Inc. The mainstream products manufactured by the company contain Pepsi, 7-Up, Mirinda, Lays, Quaker, Doritos, Walkers, PJ, and Tropicana.

Similarly, I will highlight the advantages and disadvantages of ratifying the proposed bonus plans. While taking financial considerations in implementing the

 The name of the company is British Petroleum. The company has its corporate headquarters in London, United Kingdom. The firm is a publicly traded company sold on the London Stock Exchange and New York Stock Exchange under the symbol BP. The company operates across 30 countries worldwide. British Petroleum has a global workforce of 83,200 employees. Some of the brands of the company are ARCO, Castrol, and Wild Bean Café.

Raising capital can be a significant and crucial task for any company as several technicalities and procedures are involved. It is generally observed in an economic scenario that the company with a good credit history and uplifted financial outlook is likely to raise funds easily as compared to the otherwise.

A disadvantage of selling common stocks is that it dilutes the power of the original owners (Besley & Brigham, 2000). A second long

George Scott, founder of the Educational Housing Services non-profit organization, was unable to resist the temptation. Educational Housing Services rented affordable

The net effects of asset impairment on a business are generally divided into two, namely, loss recognition and asset reduction. “Asset reduction” implies a reduction in the value of assets and retained earnings held by the business. Generally, impairment is treated as a loss in the income statement (Asset Impairment Procedure, 2013).

In the case of the Eurozone, countries like Portugal, Ireland, Greece, and Spain (PIGS) spend a lot of money borrowed from the market to finance subsidies and bank bailouts among other expenses (Belkin, Weiss, Nelson & Mix 7). The countries got greatly

James Cropper PLC is a manufacturer of specialist papers together with advanced materials that operates through three subsidiaries namely the Speciality Papers, Converting, and Technical Fibre Products. Throughout the three subsidiaries, the company is able to reach three different market segments.

After the exposure of this huge financial fraud , it was identified that the alleged fraud had been continuing for decades and has went unnoticed and undetected by the regulatory authorizes despite a

The firm which issues such fixed income securities are known as the ‘issuer’. Government as well as non-government bodies can be the issuers of such fixed income securities. Fixed income securities are broadly of two types, namely debt and preferred stock. In

The LBO can salvage HCA from collapsing and propel it to reorganizing itself and increasing its profitability. It is a profit-making business that should generate financial benefits to the shareholders. However, the deal should be transparently done by involving all the stakeholders especially the shareholders who have invested their resources in the company.  

There remain distinct different national accounting rules and standards due to the extent that which each country compiles the conceptual framework. This difference has consequently led to the formation of diverse accounting values. Although the objectives remain the same in each country the rules that govern their implementation may be interpreted differently.

Estimating tax liabilities and selecting investments for a 401(k) retirement account is also important (“Investment Guide” 2013). Hypo must also consider evaluating the available health

The MNCs are mainly influenced by the management of the company of the host countries. Sharing of technology, skills, and knowledge is considered the basis of such a relationship that exists between the countries. The companies of the host countries will enter into agreements related to technical services with the foreign partners resulting in the avoidance of technical service fees.

When they exit the market, it is likely that they will cause disruption to the economy. According to The Financial Stability Board, Systematically Important Financial Institution is “financial institutions whose distress or disorderly failure, because of their size, complexity, and systemic interconnectedness, would cause significant disruption to the wider financial system and economic activity”.

The return on assets was also negatively attributed due to the negative income incurred in both the years. The industry in which the company is operating is cyclical and is heavily dependent on the performance of the economy and we know that in the past two years due to the financial crisis the world has suffered heavily.

Some of the prominent brands held by Intercontinental Hotels Group Plc include InterContinental Hotels and Resorts, Crowne Plaza Hotels and Resorts, Hotel Indigo, Holiday Inn Hotels and Resorts, Holiday Inn Express, Staybridge Suites, and Candlewood Suites. In terms of the number of rooms, the company is the largest in the world.

It is important to state that the profitability ratios overall are falling for Orange Telecom which should be a cause of concern for the management. The liquidity ratios increased which means there were more outflows for the company. If this trend continues then liquidity problems can occur in the future.

nformation on a company’s assets, liabilities and owner’s equity whereas the statement of income provides information on a company’s revenue and expenses. By analyzing them management shall be aware of their company’s strengths, weakness and the limits of its resources

On the 31st December, the investments will be stated in the balance sheet at the lower of fair value and cost. It therefore means that the amount to be reported is the lower

Since the stocks are more than one year old and it has declined in their value, it will be a long term capital loss in the hands of Anita if she sells those stocks. Anita will be entitled to carry forward this capital loss to succeeding years, provided there is a net loss including all other similar types of transactions involving the capital transfer

The financial statement of a company aims to provide information about the enterprise’s financial position on a given date. Such information helps the decision-makers to strategize the correct course of action. The decision-makers may be internal (management, shareholders, employees, etc.) or external (creditors, investors, government, competitors, etc.) to business enterprise.

Considering real options has a great effect on potential investment valuation. However, there are situations where methods of valuation like NPV exclude benefits provided by real options. Moreover, real options are not derivative instruments but actual options that an enterprise may profit by doing certain activities.

The author states that it is significant for government institutions to describe the actual balance between capital and current expenditures. Government institutions or entities generate money via public debt, taxes, intergovernmental transfers, and diverse businesses that the government own such as colleges, schools, and universities.

The primary author of this paper, Michael Power, is the Professor of Accounting at the London School of Economics and Political Science. The paper was originally delivered as a lecture at Chartered Accountant’s Hall London on 15th October 2009 with the title “Fair value: the influence of financial economics on accounting”.

Interestingly, he was Charles Darwin’s cousin. Galton was an avid explorer of the African continent where the western people had not ventured so much. Also, he was an occasional inventor. Even though he made a mark in the

The study showed that the difference in accounting rules from country to country occurred due to the following issues: Various cultural issues have been initiated into global accounting studies in that culture was

This model presents the origin of asset pricing theory. The capital asset pricing model delivers a very simple and easy theory. It offers a utilizable measure to calculate the risk that facilitates financiers to find out how much return they are going to get for putting their funds at risk. This model mainly targets risk-averse investors.

The charge imposed on the work includes not only the mechanic’s payment but also other expenses like utilities, rent, equipment use, warehousing, insurance, and maintenance, among others. These extra costs make up the overhead charge. The latter is not stated separately. This cost encompasses even the gross profit to be made by the auto-repair shop.

The author explains that Lehman brothers used Repo 105 in changing the company’s balance sheet. Repo 105 is a financial accounting device mostly used by corporates. During the first and second quarters of 2008, Lehman removed $50 billion of deadly assets off its balance sheet, instead of the company selling and recording these deadly assets at a loss.

The case of BA and Iberia airlines involving in a merger, this is referred to as a horizontal merger as it involves the same line of business. BA Chairman Broughton meant a lot by his statement when he announced that the 5billion pound merger between BA and

There are different costing methods suggested by the cost accounting systems to estimate the cost of goods manufactured or the cost of services given by service providers. Among those costing systems, Activity-Based Costing  (ABC) is the most commonly used method of cost accounting. ABC is based on the concept that every output needs certain activities, and each activity needs certain sources.

This insinuates that the firm was predicted to experience severe financial distress and possibly bankruptcy in 2008. However, comparing the two years shows that in the year 2007, the z-score predicted more

Laws exist to guarantee that accounting choices get made in a coherent and sensible way. The accounting standards get used for numerous purposes. First, they are for

According to Gad (2014), this is possible through implementing capital budgeting models which are payback method, net present value, and internal rate of return. The Payback Method quantifies the time the projects cash inflows

We, therefore, have several reasons that point to us the importance of financial results. With its usefulness, financial results must, therefore, be well presented as reports that give clear financial

In the third part, we present the most appropriate ARIMA time series model for your data on the basis of ACF and PACF plots, statistical tests on estimated coefficients/parameters, information criteria, and appropriate experimentation. Lastly, we estimate the model while withholding 10% of the most recent data.

Aceto participates in the sourcing, marketing, and distribution of finished dosage form generics, pharmaceutical intermediates, nutraceutical products, and specialty chemicals worldwide. The company distributes more than 1,100 compounds. Two-thirds of its suppliers are from Asia (about 500 companies).

His investment philosophy has been majorly based on business value. Over years, Buffet has changed his philosophy on investment based on change in times. Currently, he has been practicing value investing. The investor buys stocks or shares

The method that has been implemented in the assessment is Gordon’s dividend growth model. Relative valuation has also been performed for understanding the agility of the stock. Lastly, the stock value measured in 2010 has been compared and contrasted with that in 2014 and suitable advice or suggestions have been provided for potential investors.

The financial statement gives an overview of the financial position of the company. It also contains an overview of the company’s business activities and internal processes. The contents of the financial statements are claims, made by the managing directors, of the company's financial position. Users of financial statements rely on its contents for various purposes.

The data use will be ending in June 2015. Later, 30different portfolios will be constructed which will entail various weights of the above three chosen three stock companies. This essay will also attempt to determine the expected rate of return as well as the standard deviation for every asset. Every result will be justified and the interpreted.

The usefulness of the beta coefficient theory is not lost as far as the practical aspect is concerned.  The behaviour of the significant variables – the expected rate of return of the asset, the expected return of the market, and the risk-free rate – relative to each other still provides a helpful guideline in making decisions concerning portfolio investments.

Generally speaking, the judge found Raj Rajaratnam guilty of 14 counts of conspiracy and securities fraud due to the $63 million he made in profits as a consequence of his illicit insider trading activity. The sentence Raj received is the longest sentence given in our era for the crime of insider trading.

he confidence and interests of shareholders in the way independent audit committees perform, financial reporting is carried on and transparency is maintained in all corporate disclosures. Even an E&Y report affirms that within a span of 10 years from its implementation, a large

Dividend signaling can be defined as the concept in which the announcement of dividends acts as a signal to investors and other market participants. The future prospects of the company are conveyed as a signal to the investors by the number of dividends. If the company increases the amount of dividend, it signals as the company is aiming high and has better future prospects.

The utility of a body of literature is manifested in the need to document, analyze, compare and learn from past experiences to apply to current circumstances, either to improve economic and financial models or to avert or remedy some crises. This can be demonstrated in the case of two articles cited in this survey.

Greed for money appears to be the most convenient explanation. Personal gain is probably why malpractice is performed in the first place. With accounting being a practice revolving entirely around money, greed is likely to strike at any level, whether it be an individual accountant or a member of the executive board.