| Papers [1-14] of 22 :: [Page 1 of 2] | | Go to page : 1 2 —> | Search results on "ACCOUNTING GOODWILL": |
|
|
Accounting for Goodwill, 2004.
This paper discusses the proper accounting treatment for goodwill under GAAP.
900 words (approx. 3.6 pages), 3 sources, APA, £ 21.95
»
Click here to show/hide summary
Abstract
This paper discusses the proper accounting treatment for goodwill under GAAP, and specifically under the Financial Accounting Standards Board's FASB 142. The author addresses the views of the FASB as well as the SEC and the AICPA about this new method of accounting for intangible assets. The paper states that goodwill and other intangible assets may no longer be amortized over a specified hypothetical useful life or using straight line amortization.
From the Paper
"The Financial Accounting Standards Board FASB statement on goodwill and other intangible assets addresses how intangible assets that are acquired individually or with a group of other assets should be accounted for in the acquiring company's financial statements subsequent to their initial recognition. Under FAS, goodwill and certain intangible assets will no longer be amortized over a specified hypothetical useful life. In addition, goodwill and other intangible assets will no longer be amortized using straight line amortization meaning the amount of amortization will probably not be ..."
| |
|
Accounting for Intangible Assets: IAS 38, 2008.
This paper discuses the problems created by the International Accounting Standard (IAS) 38, which prescribes the accounting treatment for intangible assets such as products of the company's research.
1,940 words (approx. 7.8 pages), 4 sources, APA, £ 42.95
»
Click here to show/hide summary
Abstract
This paper explains that the balance sheet provides next to no use in reporting the increasingly significant intangible assets of business entities. The author points out that intangible assets, such as a highly-talented workforce who generate more revenue, represent the major value-drivers of today's economy. The paper relates that attempts to modify the traditional accounting approach have not kept pace with the changes brought bought by these intangibles. The author believes that the new rules penalize the companies, which have experienced a loss of value in their intangible assets through write-offs that immediately reduce earnings. The paper states that the best solution is to recognize intangible assets in the financial statement including the ones developed in-house; however, entities must report the future performance of their intangible assets or their earning potential before they are tested for possible impairment.
Table of Contents:
IAS 38: Intangible Assets
Accounting Rules Fell Short in Valuing Intangibles
Goodwill & Intangibles
Consequences of New Rules
Summary
From the Paper
"Most companies have avoided to report in a comprehensive way about their intangible assets as well as the total performance which includes any significant decrease in the value of the intangibles. These rights and the obligation to regularly valuate goodwill and intangible assets represent a major change in disclosure practice and will affect the behavior of both the managers and investors. When America Online and Time Warner merged, this merger quickly showed how goodwill accounting changes can affect shareholders' interest, and exposed the misjudgments of managers."
| |
|
The Goodwill Industries, 2005.
This paper discusses the Goodwill Industries and presents a proposal for a Work Force Development Plan for the Goodwill Industries of the Chesapeake.
3,530 words (approx. 14.1 pages), 7 sources, APA, £ 68.95
»
Click here to show/hide summary
Abstract
This paper explains that the Goodwill Industries International is a network of more than 200 hundred community-based organizations in over twenty nations whose mission is to provide education, job training and career services for individuals with disabilities or are welfare recipients, low-wage workers, and other job seekers. The author points out that JACQUES Initiative of the University of Maryland is a pilot program supporting HIV and AIDs patients, especially assistance in taking their daily medications. The paper presents a proposal outline, as requested by the University of Maryland and the JACQUES Initiative, for the Goodwill Industries of the Chesapeake to develop a feasible process that can help JACQUES Initiative patients prepare for, gain and maintain employment.
Table of Contents
Background
Introduction
Funding and Taxes
Goodwill Industries of the Chesapeake
JACQUES Initiative
Business Problem
Strategic Workforce Imperatives
Organizational Readiness
Organizational Workforce Needs
Labor Market Conditions
Recruitment
Retention
Training
Workforce Pool
Strategic Relationships
Human Resource Development
Workforce Development Plan
Conclusion
From the Paper
"The local chapter is the Goodwill Industries of the Chesapeake. This chapter is a documented 501(C) (3) not-for-profit agency whose mission is to provide career development, employment, and related social services that aim to assist people with special needs. A 501(c) (3) is a type of corporation that has been recognized by the federal government as an organization whose general purpose is educational, religious or charitable. As is the case of Goodwill, many not-for-profit corporations have extremely large budgets yet still rely on a level of public support over and above the revenues generated. "Since donations typically come by the carload, a ton may just be one ton of an understatement. In order to keep the 12,000-square-foot retail store full, Goodwill Industries depends 100 percent on these donations." "
| |
|
Asset of Goodwill in Business, 1990.
This paper i examines the nature of "goodwill" in business and how it is measured to establish the price of goodwill when a business is purchased.
1,350 words (approx. 5.4 pages), 5 sources, £ 32.95
»
Click here to show/hide summary
From the Paper
"The purpose of this paper is to examine the nature of "goodwill" in business, and to look at how it is measured. Also, we will examine the problems of "goodwill" and analyze the price of goodwill when a business is purchased.
Normally, goodwill is seen in an annual report. The term there means an intangible asset. Goodwill of suppliers, workers, customers, is listed in the category of intangibles, but recently this term has been much abused. In annual reports of major companies, the amounts assigned in this category often appear to be arbitrary. If the value "goodwill" listed is as much as 20 percent to 30 percent of the total assets, this could be a signal that the company is short of "tangible" assets or long on liabilities. This has happened to many companies, in the mergers and acquisitions period of the 1980s."
| |
|
Accounting Rule, FASB 142, 2006.
A review of the accounting rule, FASB 142.
1,074 words (approx. 4.3 pages), 5 sources, MLA, £ 25.95
»
Click here to show/hide summary
Abstract
This paper takes a look at FASB 142 and the impact it has had on companies. According to the paper, companies are now required to test goodwill yearly for impairment along with other specific guidance (provided by FASB) on the testing process for impairment. The paper goes on to discusses the overall benefits of the implementation of FASB 142.
From the Paper
"When investors see companies such as JDS Uniphase declare a $51 billion dollar loss, its perception of such losses can lead to a state of no-confidence in the financial markets overall. Many savvy investors knew enough to not use goodwill as any part of the analysis when considering whether to invest in certain companies (or not), but there are plenty of investors that are not savvy. These individuals may see the resulting changes in net income for companies such as AOL as signals to buy, instead of what the signs really are, which are signals to sell. Many analysts believe the same way and have been attempting for years to get the FASB to set higher standards, while demeaning companies attempts at obscuring the true costs of their acquisitions."
| |
|
Indian Oil Corporation, Ltd., 2006.
This paper is an analytical review of the financial results for the year ending March 31, 2005 and its financial position, as of that date, for the Indian Oil Corporation, Ltd. (IOC) in India.
3,570 words (approx. 14.3 pages), 7 sources, MLA, £ 68.95
»
Click here to show/hide summary
Abstract
This paper explains that Indian Oil Corporation Ltd (IOC) is the flag-ship national oil company of India, which sells cooking gas, petrol and diesel through retail stations and aviation fuel, and includes a subsidiary, IBP Co. Ltd., as a stand-alone marketing company with a nationwide network. The author points out problems with the investment ratios; earnings per share (EPS) and dividend per share (DPS) have dropped during 2004 and 2005 because of the reduction in profits during these years. The paper concludes that some of the risk factors, which will significantly influence IOC's ability to sustain its strong profitability and financial position in the future, are its huge borrowings from various banks and fluctuating fuel prices; however, the author recommends investment in the company because it has the potential to grow and the present financial downstream is mainly due to some situations, which are now under recoveries, and other specific bank borrowings. Many charts. Illustrations. Attractive presentation.
Table of Contents
Aim and Objective
Review Highlights
Company Profile
Financial Overview
Financial Performance
Key Financial Indicators (Ratio Analysis)
Profitability
Liquidity
Current Ratio and Quick Ratio
D/E
Interest Coverage Ratio
Efficiency
Receivable Collection Period
Payable Period
Stock Turnover Period
Operating Cycle
Rate of Return Ratios
Return on Total Assets (ROTA)
Return on Capital Employed (ROCE)
Return on Fixed Assets (ROFA)
Return on Working Capital (ROWC
Investment ratios
Earnings per Share (EPS) and Dividend per Share (DPS)
Dividend Yield
Dividend Payout Percentage
Price / Earnings Ratio (P/E Ratio)
Cash Flow Analysis
Critical Review of Key Accounting Policies
Foreign Currency and Derivative Transactions
Fixed Assets and Depreciation
Provision on Capital Account
Goodwill Amortization
Review of Financial Reporting Standards
Information Accompanying Financial Statements
Operating Performance Review
Marketing
Proactively Addressing Environmental Issues
Corporate Governance
Inter-Industry Comparison
Leverage
Profitability
Rate of Return
Efficiency Ratios
Investment Ratios
Market Perception and Future Outlook
Outlook for IOC
Conclusion
Index
From the Paper
"IOC's consolidated audited financials as at 31.03.2005 was audited by a group of certified auditors from the Institute of Chartered Accountants, India, which is in accordance with Accounting Standard (AS-21) and the financial statements of joint ventures have been combined by applying proportionate consolidation method in accordance with Accounting Standard (AS-27) on "Financial Reporting of Interests in Joint Ventures" issued by the Institute of Chartered Accountants of India."
| |
|
Xerox Corporation, 2005.
This paper discusses the history and methods of Xerox Corporation's mergers and acquisition.
2,310 words (approx. 9.2 pages), 7 sources, MLA, £ 49.95
»
Click here to show/hide summary
Abstract
This paper explains that Xerox Corporation, incorporated in 1906 as Haloid Co., Haloid Xerox Inc. in 1958 and renamed again to its present name in 1961, has experienced numerous acquisitions during the last century. The author points out that because of Xerox's acquisition and spin-off policy, the company has devised several strategies for managing the numerous spin-off firms, which independently commercialized many of its technologies. The paper defines goodwill impairment as the difference between the book value of goodwill and the implied fair value of goodwill. It explains that unlike other assets, goodwill cannot be defined as a stand-alone asset and must be valued as a residual of all other assets; therefore, the estimation of goodwill impairment is not as simple as measuring the difference between market capitalization and net book value. Extensive Accounting Data in Appendix.
Table of Contents
Introduction
The Cost Method and the Equity Method
The Pooling-Of-Interests Method and the Purchase Method
Percentage of Ownership of Recently Acquired Subsidiary and Other Subsidiaries
Unconsolidated Subsidiaries
Non-controlling Interest on the Consolidated Balance Sheet and Income Statement
Goodwill Impairment
Summary and Conclusion
From the Paper
"The most important operations in the last 20 years were the acquisition of Kurzweil Computer Products Inc. (1980, about 85% of the shares), the sell of the defense and aerospace operations of Xerox Electro-Optical Systems to Loral Corp. for approximately $36,000,000, the acquisition by Xerox Financial Services, Inc., a subsidiary of Xerox Co., acquired Furman Selz Holding Corp. for approx. $110,000,000. The most recent operation is the sale of the company's ownership interest in ScanSoft, Inc. for approximately $80,000,000 in cash, in April 2004."
| |
|
Project Management, 2006.
This paper analyzes the project of developing new training areas in Goodwill Industries.
675 words (approx. 2.7 pages), 1 source, £ 18.95
»
Click here to show/hide summary
Abstract
This paper discusses a project called "Work Adjustment Training," the project to be implemented by Goodwill Industries and being dedicated to developing new training areas in the workshop for that organization. The paper notes that the organization needs to develop greater job skills for its clients in order to satisfy the needs of the workplace and various government agencies.
From the Paper
| |
|
William Booth & Florence Nightengale, 1996.
Examines the life & works of William Booth, founder of the Salvation Army, & Florence Nightengale, founder of the Red Cross. Compares their religious devotion as the font of their goodwill.
1,350 words (approx. 5.4 pages), 6 sources, £ 32.95
»
Click here to show/hide summary
From the Paper
"William Booth and Florence Nightingale devoted their lives to completing what they each believed to be God's work. This work was defined differently for both of them. William Booth's goal was to live the gospel of Jesus and convert those most in need of conversion. Those most in need of conversion, however, tended to be poor and destitute, and Booth realized that one could not set about saving a soul without tending to that same soul's physical needs. Hence he instigated various social reforms in an effort to ease their suffering and bring them into God's fold. Conversely, Florence Nightingale was not so concerned with conversion as she was with easing the pain of those who were suffering from various physical ills. Nightingale sought to care for others through nursing and began reforms to bring about improvements in and respect for this noteworthy..."
| |
|
Martin Luther King?s ?Letter to Birmingham?, 2004.
This paper discusses Martin Luther King?s use of various rhetorical strategies in Paragraphs One through Three of King?s ?Letter to Birmingham?.
795 words (approx. 3.2 pages), 1 source, MLA, £ 19.95
»
Click here to show/hide summary
Abstract
This paper explains that King uses emotion, appeals to authority, and a sense of goodwill to establish a certain atmosphere within the first three paragraphs of his letter to help him win over his audience. The author points out that by the first paragraph with ?My dear fellow clergymen", King appeals to the authority or reputation of his audience because the use of the word ?dear? first allows his audience to be clear that his intentions are not negative. The paper relates that King uses terms such as ?dear?, ?good will?, ?genuine?, ?sincere?, ?patient?, and ?reasonable? to convey a sense of goodwill and friendliness.
From the Paper
"Still another strategy King uses is emotional appeal. In paragraph one, we see King?s reference to his position as ?confined here in the Birmingham city jail.? (King, 1963, paragraph 1). King does not accuse anyone of blame for his position, but appeals to their emotions through his statement of the obvious. King continues with this strategy through his description of the criticisms he receives on a regular basis for his work. Again, he does not blame anyone for that, but gently reminds his audience that he is frequently criticized."
| |
|
Human Resources for Non-Profit Organizations, 2005.
This paper discusses that non profit organizations need to redirect their efforts toward human resource management solutions because of poor recruitment, employee satisfaction and retention.
1,385 words (approx. 5.5 pages), 5 sources, APA, £ 32.95
»
Click here to show/hide summary
Abstract
This paper explains that some important issues, which arise in non-profit human resource management, are the inability of many non-profit organizations to pay equitable wages for equitable jobs, not paying even limited benefits and the stress of budgetary fluctuations, which causes a constant environment of downsizing fear. The author points out that the funding base associated with granting is particularly troubling because many granting institutions demand that 80-100% of resources be spent on programs, leaving little if any funding for overhead, which contrary to popular belief exists in much the same manner as it would with any business. The paper reviews the problems of the YMCA the United Way, Head Start and the Goodwill Industries.
From the Paper
"Goodwill Industries, another non-profit in the community service business, is as well known as almost any other non-profit organization. Their goal is workforce training and their answer to the difficulty in recruitment of top rated professionals has been answered by a rather controversial policy. The policy is to pay top rated professionals very large salaries to work for them. This policy is only possible because of the vast amounts of sales that Goodwill makes in its retail outlets. Many argue that the biggest problem with such policies is that it makes the organization very top heavy, where most employees, and even management level employees make minimum wage while regional directors can make in excess of 200,000 plus benefits. One example of just such a situation would seem almost abhorrent to most individuals, as the regional director for Goodwill in Oregon received a compensation package that was almost 800,000 dollars for the year 2003."
| |
|
Business Communications, 2007.
This paper discusses the use of persuasion in business communications.
1,340 words (approx. 5.4 pages), 5 sources, MLA, £ 31.95
»
Click here to show/hide summary
Abstract
This paper explains that the ability to communicate persuasively is an important managerial tool. The author points out that business communication is basically a competitive and rhetorical activity where writers and speakers try to gain advantage over competition that vies for the same audience's attention. The paper describes four steps in persuasive communication: (1) put the audience in a receptive mood by creating goodwill; (2) create the factual background; ( 3) provide proof either by showing the benefits or by appealing to self-interests; and (4) present the or strongest argument last. The paper contains a long quotation.
From the Paper
"Just as important, in this day and age of continuous change and competition, it is essential that ethics be part of the consideration for persuasive communication. It is very possible, with the wrong intent, to persuade individuals for the wrong reasons or to something that is not to their benefit. In "Ethics and Excellence", Solomon (1992) writes about the basic Aristotelian virtues of fairness, honesty, and trust and develops a basis for ethics that emphasizes personal character and virtue in a business context."
| |
|
It's Never Too Late To Learn, 2007.
This paper discusses the merits and effects of lifelong learning.
853 words (approx. 3.4 pages), 4 sources, MLA, £ 20.95
»
Click here to show/hide summary
Abstract
The paper defines lifelong learning as a continuous progression of gaining knowledge and information. The paper explains that lifelong learning enhances intelligence and broadens the coverage of an individual's aptitude and capabilities. The paper discusses how lifelong learning is regarded as an exhibit of attitude. It is seen as a progression of citizens to gain additional knowledge and intelligence which can be beneficial to them and contributory to the society. The paper stresses how learning really makes a difference. The paper explains that this assertion encapsulates the true meaning of the pursuit of lifelong learning. Life long learning enriches one's mind to grasp the fundamentals of learning and enriches one's soul to foster goodwill towards the society.
From the Paper
"People concerned with the amount of knowledge they posses thinks widely on the contributions they can share with the world and the society. These people or individual gives a great impact to the lives of others. Although these people are diverse in character and personality they represent a widespread purpose intended for the common good. Lifelong learners view this process of acquiring expertise through a further education as a responsibility to society withstanding all of its burden and difficulties."
| |
|
Agape In The Ethics Of Martin Luther King, Jr., 2007.
An analysis of how agape factors in the ethics of Martin Luther King, Jr. and his pursuit of justice.
47,143 words (approx. 188.6 pages), 94 sources, MLA, £ 172.95
»
Click here to show/hide summary
Abstract
This research attempts to discern what Martin Luther King, Jr. meant by love and justice. The paper shows how he referred to these phrases as they relate to God's dynamic action seeking to create, restore and preserve God's community by participating in creation. The paper begins by describing how de facto racism and other forms of social injustice have become widely accepted norms both in the church and American social and economic life in the 21st century.
Table of Contents:
Abstract
Chapter 1 Introduction
Significance Of Research
Methodology
Literature Review
Chapter 2 Love In Its Different Forms
Sacrificial Love
Mutual Love
Love As Equal Regard
Delivering Love
Chapter 3 Justice As Agape Love In Action Within Community
Radical Agape Love--Loving One's Enemies
Love, Justice, And The Image Of God
Love, Justice And Unity
Love, Justice And Integration
Chapter 4 Freedom, Sacrifice And Communal Responsibility
Limits To Freedom In The Beloved Community
Community Ruled By Agape Love
Agape Love And Interdependence
Communal Responsibility That Cares Comprehensively
Chapter 5 King's Vision Of Dynamic Love
The Command To Love
Love, Justice And Goodwill
Self-Giving And Cross-Bearing
Creative Altruism
Chapter 6 King's Vision Of Justice And The Beloved Community
The Color-Blind Doctrine From Plessy To King
Color-Blind Or Color Conscious?
Beyond Civil Rights: Poor People's Campaign For The 21st Century
King's "Law" Of Justice As Agape Love In Action
Chapter 7 Tokenism And Justice: An American Perspective
The Increasing Significance Of Class And Race: From King To The 21st Century
Statistical Data Of Economic Disparity Along The Color-Line
God's Law Of Justice And The Role Of The Church As Custodians Of Agape Love
Chapter 8 Conclusion
What Should Christians Be Doing To Keep Justice As Agape Love In Action?
Where Do We Go From Here?
From the Paper
"The nature and function of agape love in action requires a backward glance to traditional Greek mythology as communicated by Hesiod in particular, and poets and philosophers in general. According to Gordis, "The Greek epic poet Hesiod described human history as consisting of four successive ages, of gold, silver, copper, and iron, and the present was the last and the worst. The Prophets reversed this universal belief by positing the conviction that man's Golden Age lay in the future." While the Civil Rights Movement has not fully achieved all of its objectives, the movement managed to realize some fundamental reforms. For example, legal segregation as a system of racial control was dismantled, and African-Americans were no longer subject to the humiliation of various "Jim Crow" laws. According to Turner, "By 1956, a great deal of black blood had been spilled challenging the Jim Crow system, but the civil rights movement had achieved some major victories on the path to full black citizenship. The Civil Rights Act of 1964, Voting Rights Act of 1965, and Pres. Lyndon Johnson's war on poverty established the promise for full integration of African-Americans into society." Furthermore, a wide range of public institutions were opened to all citizens and African-Americans achieved the right to vote and the influence that went with that right in a free democracy; nevertheless, scarcely a day goes by the underlying racial tensions in America do not erupt in some form or another."
|
|
|
