| Papers [1-14] of 100 :: [Page 1 of 8] | | Go to page : 1 2 3 4 5 6 7 8 —> | Search results on "ACCOUNTING RULE FASB 142": |
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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
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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."
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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
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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 ..."
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St. Francis's Rule and St. Benedict's Rule, 2004.
A comparison and analysis of these two Christian rules, which explain how one should live one's life.
1,459 words (approx. 5.8 pages), 2 sources, MLA, £ 33.95
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Abstract
Both the Rule of St. Francis and the Rule of St. Benedict pertain to how to live a life in chastity and how to live a life with God. The major rules of both focus on the foundations of a life in being a God?s servant, particularly the apostolic way of life and that of belonging in a monastery. This paper explores these two rules and compares their major points.
From the Paper
"Though both rules focuses on the same principles of putting God in everything and that everything must be subservient to God, they however generally differ in the characteristics that they were implemented. St. Francis?s rules were highly set in terms of practice. Their implementation were more of severity in character especially on matters regarding appropriating temporal things to one?s self."
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Legal Rules for Deciding Cases, 2006.
A debate on legal rules in case rulings.
2,250 words (approx. 9.0 pages), 4 sources, £ 61.95
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Abstract
This paper argues that issues other than legal rules often determine how cases are decided. It offers advance arguments to support this thesis. Counter arguments will be considered such as the formalist point of view of Roscoe Pound. However it will be shown that in fact issues such as whether the country is at war, or what race the defendant is, or what best serves the need to protect society are very likely to be more important than the rules in determining how cases are decided.
From the Paper
"The American Legal Realism perspective stipulates that issues other than legal rules often determine how cases are decided. This paper will argue that this is true, and will advance arguments to support this thesis. Counter-arguments will be considered, such as the formalist point of view of Roscoe Pound. However, it will be shown that in fact issues such as whether the country is at war, or what race the defendant is, or what best serves the need to protect society, are very likely to be more important than the rules in determining how cases are decided. In other words, pragmatic, ..."
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The Exclusionary Rule, 2004.
This paper examines the evolution and evaluation of the exclusionary rule from its origins in the 1789 Virginia Bill of Rights to the modern landmark case of Mapp v. Ohio.
3,760 words (approx. 15.0 pages), 13 sources, MLA, £ 71.95
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Abstract
This paper explains that the exclusionary rule falls under the province of the Fourth Amendment of the Constitution, which protects citizens against unreasonable searches and seizures from agents of the state; and upon which the Supreme Court ruled in 1914 that any evidence obtained in unlawfully or illegally was inadmissible as evidence during a trial. The author reviews important cases that have shaped the scope and spirit of the exclusionary rule, such as Leon v. United States and Vernonia v. Acton. The paper studies criticisms against the exclusionary rule, including arguments that by letting criminals get their cases dismissed on technicalities, the exclusionary rule subverts the justice system.
Table of Contents
Definitions of the Exclusionary Rule
History of the Exclusionary Rule
Boyd v. United States
Weeks v. United States
Wolf v. Colorado
Mapp v. Ohio
Exclusions to the Exclusionary Rule
Criticisms of the Exclusionary Rule
Arguments in Defense of the Exclusionary Rule
Alternatives to the Exclusionary rule
Conclusion
From the Paper
"One of Madison?s proposals was based on the Virginia law against general search warrants. Thus, the proposed Bill of Rights included a provision to guarantee citizens protection against unreasonable searchers and seizures, a provision that eventually formed the foundation for the Fourth Amendment. Furthermore, Madison also pushed for a clause protecting people from becoming witnesses against themselves. Madison and his supporters were concerned over previous practices in Church tribunals, where confessions extracted through torture were then used against a defendant in Court. This clause in turn formed the basis of the modern Constitution?s Fifth Amendment."
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The Miranda Rule, 2004.
This paper discusses and analyzes the topic of the Miranda Rule's effectiveness in America today.
1,254 words (approx. 5.0 pages), 5 sources, MLA, £ 29.95
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Abstract
This paper discusses why the Miranda Rule is well-tailored to guard against constitutional violations and presents an argument for the Miranda Rule. The Miranda Rule, first adopted in 1966, is still a contentious ruling in today's criminal justice system. The paper explains that, while some critics of the rule feel it is not a deterrent to coercion of information from a suspect, most experts believe the Miranda Rule was created with a solid foundation to help ensure a suspect's rights are not violated, and the information from any suspect is admissible in court. It argues that the Miranda Rule guards the criminal justice system just as well as it guards against rights violations and, because of this, it is vital to the quick and efficient trying of cases.
From the Paper
"The Miranda Rule was created in 1966 as a result of the Supreme Court case "Miranda vs. Arizona." The court required law enforcement officers and agencies making an arrest to inform a victim of his rights, in accord with the Fifth Amendment, which guarantees freedom from self-incrimination. The Miranda statement (often simply referred to as "Miranda") is usually a version something like this, read to detainees before they are questioned: "You have the right to remain silent. If you give up the right to remain silent, anything you say can and will be used against you in a court of law. You have the right to an attorney. If you desire an attorney and cannot afford one, an attorney will be obtained for you before police questioning" (FindLaw). Miranda has become common knowledge to most Americans because of its' constant use on most police and detective television shows. Just about everyone knows about Miranda, but not everyone knows why it is such and effective tool for law enforcement agencies and the criminal justice system."
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Rules, 2002.
Explains the meaning and importance of rules and considers what a world without rules would be like.
650 words (approx. 2.6 pages), 2 sources, £ 18.95
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Abstract
This paper discusses what rules are and why they are made. It will also explain some of the personal rules and will exemplify what a world without rules would be like.
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Interpreting the Hague-Visby and Hamburg Rules, 2006.
This paper defines in detail the Hague-Visby and Hamburg rules while clarifying the maritime shipping laws of the Hague Convention.
3,880 words (approx. 15.5 pages), 5 sources, APA, £ 73.95
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Abstract
This paper focuses on the confusion over the exact definition of the Hague Convention, The Hague-Visby Rules Amendments and the Hamburg Rule. The writer of this paper explains in-depth the definition for each rule and how they affect the liability of maritime shipping carriers and what effects the amendments have on carriers while also examining the limitations placed, beyond the existing treaties, concerning liability.
Topics covered in this report include:
Introduction and Thesis
The Hague Convention
The Hague-Visby Rules
The Hamburg Rules
Liability of the Carrier
Basis of Liability
Limits of Liability
Liability of the Shipper
Special Rules on Dangerous Goods
Bills of Lading: Reservations and Evidentiary Effect
Guarantees by the Shipper
Conclusions
Bibliography
From the Paper
"Starting with the First Peace Conference at Hague, signed July 29, 1899, a maritime agreement was entered into force on September 4, 1900. This treaty provides for general rules of conduct for carrying Merchant Shipping throughout the world. However, the convention realized at the outset it was an incomplete and unrefined document with flaws that could be worked out through negotiations at later conferences to be held in the future.
Thus the Second Peace Conference at Hague, signed October 18, 1907 and entered into force January 26, 1910 further refined the Merchant Shipping Provisions."
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The Financial Accounting Standards Board (FASB), 2007.
This paper evaluates the conceptual framework developed by the Financial Accounting Standards Board (FASB).
1,225 words (approx. 4.9 pages), 5 sources, APA, £ 28.95
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Abstract
This paper explains that the objectives of the FASB's conceptual framework are to identify the goals and purposes of financial reporting and their underlying fundamentals; however, it is more than two decades old and has fallen behind the times especially in the area of currency and scope. The author points out that, despite the best attempts by the FASB to provide frameworks and standards to regulate accounting practices, unethical management always seems to discover loopholes to make their accounting statements say whatever they want them to say. The paper states that principle-based standards help management work with auditors to exercise professional judgment in determining appropriate accounting; nonetheless, rules-based accounting does more to promote consistency and adherence to guidelines.
Table of Contents:
The Conceptual Framework Developed by the FASB
The Role and Ethical Considerations
Principles-Based Accounting vs. Rules-Based Accounting
From the Paper
"Some believe the solution for preventing unethical accounting conduct is to regulate as many accounting translations as possible. While closing loopholes should certainly be an objective of standards setting bodies such as FASB, unethical people will always find a new and better way to behave unethically if their corporate culture allows or encourages unethical behavior or if people behaving unethically simply believe they will not be punished for their conduct. Increasingly, accountants need to be trained in ethics in addition to improving financial skills."
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Wills and Rule of Construction, 2008.
An analysis of the rule of construction with regards to the Indian Succession Act of 1925 and private international law.
5,486 words (approx. 21.9 pages), 23 sources, APA, £ 93.95
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Abstract
This research paper discusses the rule of construction, which is a very important tool for construing the intention of the testator in the will. It begins by defining what a will is and defining rule of construction. The paper then explains this concept using the Indian Succession Act of 1925 and case laws. It also discusses the rule of construction under private international law.
Table of Contents:
Introduction
Rule of Construction
Nature and Scope
Research Questions
Chapter One
Wills
Chapter Two
Rule of Construction
Construction of Words
Ascertaining the Intention of the Testator
Construction of Wills
Chapter Three
Rule of Construction in Private International Law
Conclusion
From the Paper
"The 'rule of construction' in the Indian legal system gives utmost significance to giving effect to the intention of the testator. The duty of the court is to endeavor the ascertainment of the intention of the testator while construing a will or any other testamentary instrument. The aid of the private international law is necessary only when the intention is expressed in a manner that leaves no room for doubt. This is because the duty of any court, no matter in which country it may sit, is to give effect to expressed intentions and, if they are clear, there can be no occasion to test the language of the will by reference to any particular legal system. Generally, the interpretation of a will depends on the law of the testator's domicile. This approach is supported by section 4 of the Will Act 1963 which provides that the "construction of a will shall not be altered by reason of any change in the testator's domicile after the execution of the will. However, the rule that the interpretation of a will depends on the law of the testator's domicile is not absolute. If the testator has manifestly contemplated and intended that his will should be construed according to some other system of law, then this rule does not apply."
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Rule Utilitarianism, 2004.
A look at how rule utilitarianism provides a useful and powerful ethical framework for business.
732 words (approx. 2.9 pages), 3 sources, MLA, £ 18.95
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Abstract
This paper examines how moral decisions in business are best served by adhering to the ethical code of rule utilitarianism. Rule utilitarianism provides a workable code for businesses, especially in the wake of the Enron and WorldCom financial scandals. It shows how, by adopting rule utilitarianism, businesses can help to prevent serious damage caused by decisions based solely on the consequences of a single act and, instead, allow businesses to focus on ethical rules that ensure the best long-term benefit for society.
From the Paper
"In essence, ultitarianism argues that an action is morally correct if the consequences of the action have a more favorable than unfavorable impact on everyone involved. Jeremy Bentham is commonly known as the father of utilitarianism, and perhaps known for his description of act utilitarianism. In act utilitarianism, it is morally wrong to commit any act that will result in consequences that are more negative than positive. However, act utilitarianism can lead to some serious moral quandaries, including a seeming over permissiveness of many seemingly morally abhorrent acts. For example, act utilitarianism would allow specific acts of torture to be morally acceptable if the specific outcome of these acts were more good than bad."
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Dworkin, Coleman and Secondary Rules, 2005.
An overview of Dworkin's and Coleman's philosophies on secondary rules.
2,530 words (approx. 10.1 pages), 5 sources, MLA, £ 60.95
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Abstract
This paper discusses Dworkin's argument that secondary rules cannot be social rules, because they are not applied uniformly. He believes that they must be normative rules which have an underlying morality as their basis. It also looks at hoe Coleman argues that they are social rules and that the conventions of the U.S. legal system give judges the right to fine-tune laws to meet the convergent beliefs of society.
From the Paper
"In the U S Ronald Dworkin and Jules Coleman over the course of thirty years engaged in a debate about the source of the power of secondary rules. Dworkin argues that these cannot be social rules which exist because....."
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Rule of Law in Ancient Rome, 2002.
This research paper discusses the Rule of Law in Ancient Rome, focusing on events after the Republicans took over.
1,070 words (approx. 4.3 pages), 3 sources, £ 25.95
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Abstract
This paper looks at how the rule of law served as a basis for the Roman Republic. The research paper is divided into three distinct parts. The first and the introductory part reveals an overview of Ancient Rome and the old city of Rome. The second part gives a detailed account of the Rule of Law in Ancient Rome, addressing the underlying philosophy of the Rule of Law. In addition, this part highlights the consequences of the rule of law and explains the downfall of the Republic. The last section discusses the emergence of modern Rome. All the above-mentioned components are connected to the basic theme of the paper that discusses the philosophy of, causes of and reasons for the Rule of Law in ancient Rome.
From the Paper
"Many civilizations have grown from berserk to better and from reaching the disastrous end to regaining glory and grandeur. However the history has witnessed a good few international cultures that have transformed their weaknesses into strengths, took a stand for a better world where their generations are far more secure. A world that can offer them harmony of soul, peace of mind and a bright future to look ahead to. However after endless feuds and struggles, there are many examples of those civilizations that turned barbaric at the end of the century, recuperating later to be one of the most cultured nations. One such civilization that saw many good and bad phases and covered a sea of tormenting struggles, including taking a stand against despots of their time and fighting for their rights as a nation against the tyrant monarchs is the Roman Empire."
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Supreme Court Abortion Rulings, 2001.
Summarizes rulings since Roe vs. Wade (1973) decision decriminalization abortion. Impact of pro-choice & pro-life public sentiment. Subsequent Supreme Court rulings that diluted original decision.
2,475 words (approx. 9.9 pages), 29 sources, £ 60.95
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From the Paper
"This research paper summarizes the rulings of the Supreme Court regarding abortion since the early 1970s and examines the factors which have influenced the stance of the Court, including its composition. Through its decision in Roe v. Wade, 410 U.S. 113 (1973), the Court established a limited constitutional right of pregnant women to choose to have an abortion. Subsequently, that right has been substantially abridged, especially during the latter phases of the Warren Burger-led Court (1969-1986) and, even more so by the Rehnquist Court. The more conservative orientation of the late Burger and Rehnquist Courts is reflected in the Court's rulings; however, pro-choice and pro-life beliefs and orientations have produced in the 1990s an unstable compromise or standstill concerning the circumstances under..."
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