Finance & Accounting Essays

In terms of value the amount of stake sold culminates to around ? 30 million that would in turn assist Innocent in its expansionary moves to European regions. On the other hand Coca Cola gained an interest in gaining stake of the natural drink company in that the company focuses on enhancing its product portfolio through the incorporation of products like fruit juices and smoothie.

These considerations include tax advantages, investors’ requirements, risk of bankruptcy, and cost of capital among many others. The issues that are established in the analysis are used to make recommendations on the most suitable capital structure and payout policy.

Wal-Mart believes in providing extensive variety of products and services at every day low price (EDLP) and hence its target market includes people belonging to middle or lower middle classes. The inventory of Wal-Mart increased by 10.7% from $36.437B in 2011 to $40.714B in 2012 (Wal-Mart, 2012).

Green accounting is related to business ethics especially in terms of financial reporting. Through corporate social responsibility and corporate strategies, corporations are increasingly adopting green and ethical accounting practices. Therefore, green and ethical accounting practices are developing as new accounting disciplines.

With fast changing preferences of customers, the short life cycle of products have necessitated creative approach to manage inventory and supply chain to not only compete successfully but also to ensure continued customers’ loyalty.

Individuals or companies invest their resources by purchasing various assets with the hope of making gains from them when their market value goes above the purchasing price or from a share of profits attained through trading activities (Engle 2009, p. 76). However, it is not always that the resources invested will realize a gain.

The main purpose of a commercial bank is to provide the facility of depositing money for safekeeping and to provide loans to individuals and private organizations for organizational and personal purposes. Banks obtain funds through deposits and borrowings from other banks. They earn money by giving loans and earning interest on them.

According to Dunham-Taylor & Pinczuk (2004), private facilities appear much expensive to middle class citizens when compared to public facilities. In the US, majority of middle-class citizens use public facilities when seeking healthcare services. This is because subsidies in public facilities cushion the citizens against the financial implications caused by the rise in cost of healthcare (Finkler, Ward & Calabrese, 2012).

In addition, evaluation of inflows and outflows is done in order to get a good idea of how and where is the firm moving in their process of costs and where can potential problems occur. Capital budgeting helps in identifying and hence allocating the resources to the right place and investing the best in management and most appropriately resourcing the company’s decisions.

In the UAE economy banks exist as either the local banks (21 banks) or foreign banks (25 banks). The roles of the banks are significant in the development of both the economy and the lives of the people as they play significant roles in the main sectors of the economy (Low 2012 pg 33-5). The banks play major roles in community development apart from being loan and credit instruments in the economy.

Average Costs and Variable Costs as Performance Measures According to Pride, Hughes and Kapoor (2012), Cost Accounting involves such processes as the collection, analysis, summary, and evaluation of certain courses of action in order to offer invaluable advice to the management on the best way to act regarding cost efficiency versus capability.

So as to solve the problems the government introduced the Resource Super Profit Tax, which was later replaced by the Mineral Resource Rent tax due to the controversies faced with RSPT. After the implementation of the MRRT policies the government realized that though the mining companies were benefitting from the policies, the government was earning much less than their targeted revenue.

Full disclosure of financial instruments refers to the exposure of all the necessary information followed while taking decisions, which would provide the investors with reasonable assurance and belief in the activities performed by the organization. Financial Statements and instruments published and issued by an organization must be compared both with the industry standards and cross-sectional among firms.

35 % of Depreciation of machine = $270000 55 % of Engineering = $100000 Receivable = $20000 Packing and shipping= $60000 Handling =$200000 Maintenance = $30000 Labor set up = No. of hours spend on work by LPh = 168 x 16 =2688 The Total Cost = $(30,000+200,000+60,000+20,000+100,000+270,000+2,688)      = $ 68,2688

Once a company decides to operate as a multinational corporation, several forms of competition and risks face it. In the interest of succeeding in the competition and surviving the risks, the companies respond by use of various international competitive strategies that aim to improve their financial performance (Gauthier, 2007).

The author states that the financial reporting disclosure requirements and norms need to respond according to the changes like breaking down of items in the report to providing more detailed disclosures of the items like disclosure of assumptions, sources of estimation, models used, alternative measurement bases etc.

Macy’s Inc. further reports a better debt-to-asset ratio that projects better long-term sustainability and higher returns on assets than J.C. Company’s corresponding ratio. Macy’s Inc., therefore, performed better than J.C. Company because it had higher ratios in all aspects of ratio analysis (James Madison University, n.d.).

In common financial reporting, the assets in the current assets part of the balance sheet should be listed starting with the most liquid to the least liquid form of current assets. In this case, cash and cash equivalents are the most liquid current asset, followed by short-term investments, and assets held for sale are the least liquid current assets.

The adoption of stringent policies is useless unless supported by legislation that ensures that they are implemented in the truest terms and sense. The financial institutions that survived the blow of the crisis framed such legislation and ensured that they are strictly followed. Such a procedure also reflects transparency in the system.

The purpose of this research is to study the effect of ex-dividend declaration on stocks listed in India. This will help in analysing the efficiency of the Indian Stock Market. In addition, it will also provide food for thought to the policy makers in order to increase the market efficiency and thereby capital inflows.

The biggest part they played in all this fraud was that they dismissed the report of one of their employees working at Enron, Sherron Watkins, which was based on facts as she made some inquiries related to it. Enron was highly unethical as they did not trust employees of their own company and allowed clients to continue doing fraud for such a long interval.

 Finance Table of Content Answer 1 3 Answer 2 6 Reference 11 Appendix 11 Answer 1 This is a business plan of a new franchisee development of an ice cream company Cool Moose Creamery which is a one year young company located in Alliston, Ontario. The franchise will be set up in a city in United Kingdom.

Different research studies have been conducted in order to identify and explore the relationship between the monetary policy and stock market. The central bank has always been under pressure to come up with appropriate monetary policy in order to regulate inflation and output gap in the economy.

The procedure ensures constant engagement with the stakeholders like investors, analysts, regulators, business leaders, accounting standard-setters and the professional accountants and auditors at national and international levels

The recent global financial recession of 2008 is widely considered one of the most impactful financial depressions witnessed by the global economy which has drastically influenced the global market. During the financial depression of the world economy, the profitability of the UAE banking sector was observed to continuously decline fundamentally because of the massive reductions in the funding programs.

The white goods industry demands innovation and value in its products. Also, it requires that the products should be produced at low costs and high volumes so that the industry can be profitable. This, however, does not seem to be the situation at present and if this is not the case then these products would have to leave the United Kingdom. 

Companies prefer corrective taxes to regulations as a way to deal with pollution as it enables them to deal with pollution at a lesser cost to society. A sub-component of this approach is that which encompasses tradable pollution permits. This is a voluntary transfer of the rights to pollute from one firm to another.

It therefore enables borrowers and savers to meet in the most efficient manner. It is also fundamental to note that this market facilitates economic transactions by hedging and trading in resources and goods. An efficient financial market will enable capital allocation to investments that provide maximum return.

Full costing and variable costing have their pros and cons and making a choice between the two is solely dependent upon the practices of the firm, its approach to creating shareholder value, and the mindset of its employees. In terms of the treatment of different types of cost, there is only one difference between the two approaches under consideration.

According to the report a stock market can be said efficient if the market reflects all the information available to all the investors. If the market is efficient then all the investors would get profit from the stock market. But this doesn’t happen actually. The stock market is inefficient in the reality.

The method is applied on a set of simultaneous equation. The simultaneous equations were found to be over identified. The co-integration test was run through the reduced form equation. The short as well as the long run properties of the equation were analyzed with the vector error correction model and forecast error decomposition analysis.

The foreign policies of different countries vary according to the events that take place in the countries, for instance, terrorist attacks or declaration of war by certain groups. In a special way, the paper will look into the impacts of the terrorist attacks on the GDP, fiscal and monetary policies, investments, and the balance of trade.

As a result, the company is made of shareholders who own equity and long term and short-term sources of finance. Depending on the capital structure of the company, its financial leverage is affected and because of this most companies prefer using equity and long term debt in most cases depending on their financial performance.

Gentiva Health services group is not an exception to this rule. Based on revenue, it is the largest national provider of hospice care and home health services in America (Gentiva Health Services, n.d). These services are provided across 41 states. Owing to its complex nature of management, the company requires proper accounting practices coupled with efficient financial performance evaluation.

FINANCIAL ACCOUNTING ESSAY Table of Contents Table of Contents 2 Introduction 3 Assets 3 Use of Technology and Revenue Generation 4 Asset Valuation 5 Source of Funds 6 Conclusion 7 References 8 Introduction Ford Motor Company is one of the leading automobile manufacturing companies of the world which was founded by Henry Ford in the year 1909 (Yahoo Finance, 2012).

Treatment of intangible assets in the financial statements of IHG and its compliance with the International Accounting Standards and International Financial Reporting Standards. Various financial ratios are calculated for the year ending 31st December 2011 along with the ratios for the year 31st December 2010 for the purpose of comparison.

In every business entity, there is a growing need to develop financial statements to facilitate measurement of performance in ensuring the company is in line with its goals and objectives. Accounting is prepared by the company to inform the public of the company’s performance and progress, which attracts more potential investors to the company.

The above case shows that even though Tyco appeared to be expanding fast, this was due to the false perception created by the account manipulation by the management under Kozlowski. The descriptive nature of presenting the case shows the qualitative nature of reporting which ensures attention to detail (Patton, 1987; Potter, 2001).

The financial crisis in the global context started during the year 2007 and gradually became a severe one with the incidents such as the fall of Lehman Brothers, in September 2008. It can also be observed that in most of the global nations such as Canada, Australia and Singapore, the economic downturn was also very influential.

 According to the Telegraph Sport (2013), an assessment of the finances of approximately seven hundred clubs released by the Uefa indicated a reduction of 2011 sales of €13.2 billion by €9.4 billion expenditure on players and salaries. The spending on salaries and players was 43 percent up over the previous five years.

The company is responsible for accounting for all the investors every accounting cycle. The whole process of investor accounting has three major phases, which include reporting, remitting, and reconciling. The accounting cycle begins on the 16th day of each month ending on the 15th day in the following month.

After obtaining and analyzing the company’s financial ratios, these were then compared to industry ratios, where available, in order to provide a benchmark with which to compare the company’s performance. Overall, the picture of the company’s financial health is quite promising, and the potential for expansion seemed to be a likely opportunity to explore.

The company has reported an increase in its annual profits from 2005 to 2007 yet it has had cash flow problems which has made the company to lack sufficient cash to pay for its obligations within the deadline. Investors are usually concerned with the overall strength of a company including the cash flows and profitability before they get to invest in the company and that is why companies should ensure positive cash flows.

Their effective functioning is crucial owing to the support they provide to the economic growth of a particular region. In order to safeguard the significance of these financial institutions, regulating authorities have incepted the frameworks of Basel accord comprising of Basel I, II and three (Hai, Minhaj, & Ahmed n.d.).

Wolla examines a challenging issue on the best way to reduce government debt, which has been a heated debate in the recent times. According to him, wants surpass the available resources. Government expenditure is supported by current revenues obtained from taxation or borrowing.

Prior to determining whether the rotation of auditors plays an imperative role in enhancing the quality of audited financial reports, it is quite indispensable to acquire a brief understanding of the aspect of auditing. In general, auditing is fundamentally described as the systematic evaluation and the authentication of financial along with accounting records of a specific business organization.

Its leading scores in sponsoring online techniques have been the driving force for the newly introduced and well-performing techniques that are embraced by companies to search for their IPO via efficient application of technologies for online auction/Dutch auction, a method also known as the OpenIPO, is undoubted.

The realized return of a stock consists of two major components which are i) dividend and ii) capital gain or loss (Navarro, 2005). The dividend is referred to a portion of the earnings of a company. It is usually distributed to the shareholders as per the direction that is given by the board of directors of the company.

The report contains a short introduction of Amazon.com, the explanation of affects of transfer pricing and taxation on Amazon.com. The role of taxation in transfer pricing and other tax issues are also included in this paper. In this research the affects of corporate social responsibility and reporting on Amazon.com are examined and discussed properly.

The foundations of Islamic banking were laid with the emergence and spread of Islam over 1400 years ago. The first example of Islamic banking surfaced in the year 1963 in Egypt. This bank was brought into existence by Ahmed El Najjar’s pioneering efforts. The fundamental principle according to which this bank worked was profit sharing on the basis of Shariah’s non-interest-based philosophy.