| Papers [1-14] of 100 :: [Page 1 of 8] | | Go to page : 1 2 3 4 5 6 7 8 —> | Search results on "GEEKS ERA OPTIONS": |
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'Geeks: The Era of Options', 2006.
An analysis of the excerpt from 'Geeks & Geezers'.
900 words (approx. 3.6 pages), 0 sources, £ 24.95
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Abstract
This paper reviews "Geeks: The Era of Options", a selected excerpt from 'Geeks & Geezers'. The paper discusses how the authors try to convince the reader that there are significant generational differences between the two demographics they label as "geeks" and "geezers". These differences include motivational levels, risk taking tendencies, and even bases of knowledge. The paper reviews the convincing arguments in support of these differences, in general; however, oftentimes there is error in the author's observation and the logic they utilize to come to their conclusions.
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Employee Stock Options, 2005.
A look at accounting treatment of employee stock options, the benefits and disadvantages of stock options and present legislation of employee stock options.
13,680 words (approx. 54.7 pages), 13 sources, MLA, £ 176.95
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Abstract
This paper discusses the practice of issuing employee stock options as a benefit. The paper goes into detail about how a stock is exercised and what kind of tax benefits result. The paper also details past practices of accounting employee stock options and how these practices have worked. Also included in the paper, is information on present legislation and how that works or doesn't work to better the situation. Furthermore, the paper discusses the controversy brewing over such changes being made and explores the different viewpoints on the matter.
Introduction
Definition
Methods and Models
Controversy of Stock Options
Baseline: Americans with Stock Options
Recent Legislation
Economic Impact
High Tech Industry
The Cisco Company
Why Employees with Stock Options Should Worry About Valuation
From the Paper
"Within the last ten years a demand for changing how Employee Stock Options (also referred to as ESOs) are accounted for within an organization's financial sheets has been underway. Such a proposal for change has received much commentary from not only the financial community and corporate America but also key members of Congress, union leaders and the public. Such a response results from the uncertainty that such change will benefit businesses and economic growth in this country. It is feared that such change will have the opposite effect and cause America to lose its competitive edge in the global market. Still this has not stopped the fuel of the fire as the Financial Accounting Standards Board (also referred to as FASB) has struggled for an answer to such a dilemma."
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Stock Options, 2004.
This paper discusses stock options, a contract offered by the employer that gives an employee the right to buy or sell a certain number of shares in the company at a specific price within a certain period of time.
955 words (approx. 3.8 pages), 5 sources, APA, £ 23.95
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Abstract
This paper explains that stock options have been hailed as a great way to share ownership, attract and retain employees in a tight labor market, and "fuel the entrepreneurial fire?; but, at the same time, they have been condemned as a major cause of the high-profile business scandals during 2000-01 and the subsequent down-turn in the U.S. stock markets.
The author points out that another attraction of stock options from the employees? point of view is that the only capital gains tax is applicable on gains made from stock options. The paper relates the future of stock options does not appear bright because of accounting changes requiring firms to reflect the cost of stock options in their earnings as expenses by 2005.
Table of Contents
What are Stock Options?
History of Stock Options
Advantages of Stock Options
Disadvantages
Future of Stock Options
From the Paper
"Stock options first began to appear in the US businesses in the 1950s, but at the time they were generally modest in size. The trend of offering stock options (particularly to the top managers) began to take off in the late 1980s and by the turn of the century the typical CEO of financial sector firm was receiving stock options worth $55 million a year?more than 30 times his salary. (Shapiro, 2002). The offer of stock options became more widespread and the NCEO estimated that as of 2001, up to 10 million employees were receiving stock options in the US."
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Stock Options, 2002.
A discussion of stock options and why employees continue to except them in lieu of higher pay.
3,030 words (approx. 12.1 pages), 16 sources, MLA, £ 63.95
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Abstract
This paper focuses on the current employment environment and the continue willingness of employees to take stock options in a currently depressed market. A stock option is a promise by the grantor to sell a share of stock at a pre-agreed price. It looks at how the technology sector had been at the forefront of the use of stock options as a means of employee compensation during most of the 90s and how, in the current market, there is still the hope that, sooner or later, the market will eventually rebound. It shows how, by accepting stock options as part of their compensation package, employees are gambling that they would eventually profit, hopefully handsomely, by being able to exercise their stock options sometime in the future.
Outline
Introduction
Stock Options ? An Overview
Why Companies Offer Stock Options
Why Take Stock Options Today?
From the Paper
"An accounting glitch makes offering stock options especially enticing for company accounts as well. As stated, stock options are benefits granted to company employees with the promise that they can buy a specific number of shares of stock after a certain period of time at a price specified at the time the options are issued. So, if the stock exceeds that price, which was often the case in the 90?s, the employee kept the difference, in other words, made a nice profit. The nice thing for the companies is that at the same time that the employees exercise their stock options, the company can take a tax deduction when the options have been exercised. This allows companies to reduce their taxable income considerably thus trimming corporate tax bills."
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Options, 2002.
A comprehensive analysis of the history of stock options, including an overview of decimalization.
3,270 words (approx. 13.1 pages), 12 sources, MLA, £ 66.95
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Abstract
This paper discusses the history of trading options on the stock markets. The different types of options are outlined and explained. A detailed introduction of the decimalization system is presented, including a look at the impact it has had on the options market in general. The paper examines the variety of reasons why decimal pricing is beneficial for individual investors. The paper claims that options have remained popular throughout history because they tend to provide a bigger return on a smaller investment.
Introduction
About Options
Background
Put and Call Broker?s Association
Before Decimalization
Impact of Decimalization
The Problem with Fractions
Decimalization
Changing the Option Market
The Basics of the History of Options
Employee Stock Options
Conclusion
Works Cited
From the Paper
"An option provides investors with the right to buy or sell a particular contract at a specific price within a certain period of time (Ruffy, 2002). An option is a legally binding contract that is traded on one of the commodity exchanges. If the option is a call option, the buyer or holder has the right to buy the number of shares stated in the contract at the strike price. If the option is a put option, the buyer of the option has the right to sell the number of shares stated in the contract at the strike price. The holder or the buyer does necessarily not have to exercise this right. Therefore, on the expiration date of the contract, the option may be exercised at the discretion of the buyer. On the other hand, in a futures contract, the two parties to the contract commit to a deal at a future date. To have this privilege of doing the transaction at a future only if it is profitable, the buyer of options has to issue a premium to the seller of options."
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Accounting for Stock Options, 2003.
A theoretical analysis of recent developments on accounting standards for stock options and a practical application to Cisco Systems, Inc. as an illustration.
4,146 words (approx. 16.6 pages), 38 sources, MLA, £ 78.95
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Abstract
This paper analyzes developments in the accounting field for stock options regulating standards. The writer shows how the accounting technique caused huge controversy among regulators and academics with respect to the treatment of stock options in the financial statements because the primary objective of decision usefulness of financial reporting as well as net income depends on whether or not the company recognises stock options as expenses on a fair value based method in the income statements. It argues that although the recent developments of the accounting standards proceed in the right direction, there are still issues that must be addressed. It shows that in order to solve the remaining issues, it is necessary to improve the qualitative aspects of financial information, such as relevance, reliability and comparability which directly relate to the primary objective of financial reporting.
1 Introduction
2 Historical Developments on Accounting for Stock Options
2.1 APB 25: Intrinsic Value
2.2 SFAS 123: Introduction of Fair Value Based Method
2.3 SFAS 148: More Timely and More Prominent Disclosure
3 Theoretical Analysis
3.1 Fundamentals of Financial Reporting
3.1.1 Objective of Financial Reporting
3.1.2 Qualitative Characteristics of Accounting Information
3.2 Recognition of Expense
3.2.1 What Is an Expense?
3.2.2 Assets under SFAC 6
3.2.3 Liabilities under SFAC
3.2.4 Assets under Exit Value Accounting
3.2.5 Liabilities under Exit Value Accounting
3.2.6 Comparison of the Recognitions
3.3 Measurement
3.3.1 Fair Value Method
3.3.2 Intrinsic Value Method
3.4 Summary of Theoretical Analysis
4 Practical Analysis - Cisco Systems, Inc.
4.1 About Cisco Systems, Inc.
4.2 Applications to the Accounting Standards
4.3 Pro Forma Disclosure in the Profit and Loss Statement
4.4 Market Share Price and Employees Stock Option Incentives
4.5 A Need for Change
5 Conclusion
6 Bibliography
Appendix
From the Paper
"High-tech companies such as Cisco Systems have developed as major global business players during the last decade. One of the devices that many of these companies often applied in the process of their economic growth was a stock-based compensation plan. Such small venture businesses, which were normally deficient in cash in their initial stages, provided employees with the right to purchase their own stocks instead of cash. As a result, stock options could enormously reduce the amount of cash and wage expenses at the same time. Further, entrepreneurs could effectively retain talented staffs by granting them stock options, and could elevate motivation among the employees. However, the series of frauds and corporate crisis over the past year raised the question of accounting treatment for stock options whether the present standards achieve the principal objective of decision usefulness of financial reporting."
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Stock Options, 2006.
A discussion, definition, and analysis of stock options.
1,919 words (approx. 7.7 pages), 3 sources, MLA, £ 43.95
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Abstract
The paper describes how most investors look at options as useful tools of risk management and use them as protection against a drop in share price. The paper further explains how hedging through options helps a person to manage risk, yet, it is important to remember that all investments carry some risk, and returns are never guaranteed by any investment. The writer concludes that options permit individuals to see their dreams in a much larger scale than their pocket would permit them than if they were to invest in the stock market, making options a cheaper alternative to stocks.
From the Paper
"Some suggest that a method could be for the employee to take positions in other securities so that the risk will be evened out. The best possible hedge is to short sell the stock that the employee is expected to get, and then if the stock price falls, then the loss in the value of options will be made up by the gains from the short sold shares. At the same time, this is an important method to earn money and the Securities and Exchange Commission has now forbidden that officers and directors short sell their own shares, but this can be done by the lower level employees still."
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Stock Options, 2003.
A discussion on accounting for stock options.
2,300 words (approx. 9.2 pages), 15 sources, MLA, £ 56.95
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Abstract
This paper discusses employee stock option programs and FASB (Financial Accounting Standards Board) accounting requirements The paper includes recent changes that now treat options as expenses. It mentions the use of stock options as a reward for employees and executives.
From the Paper
"For many years stock options provided companies with a key tool used to reward employees and executives. Beginning in the stock options became an increasingly popular way for companies to tie corporate performance ..."
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Stock Options and Compensation Packages, 2005.
A discussion of the place of stock options in compensation packages.
1,800 words (approx. 7.2 pages), 9 sources, £ 50.95
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Abstract
This paper looks at stock options and compensation packages and some of the problems raised as well as comments from those supporting this approach, noting the recent rule changes that will also change how employees are compensated with stock options, an addition to base pay and only one of the other means of pay that are used to motivate, recruit and reward.
From the Paper
"Compensation packages are a means by which companies can achieve several different goals related to recruitment, retention, and motivation, among other things. Such packages are constituted in a variety of different ways, and one issue that has been raised is what role stock options should have and how effective they are in the compensation package. The question is also asked as to whether they serve the needs of the company and the employee alike or favor one over the other. In terms of the general issue, of compensation, Molvig (2005) states, Executive compensation never involves just one element. Boards must look at every piece of the package to determine if it furthers the goals of the CU and the executive (para. 1). Compensation is not the only element in recruitment and retention, however, and surveys show that while important, compensation is not necessarily the most important factor. "
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Trends in Expensing Stock Options, 2003.
An analysis of current and future trends in expensing stock options.
5,707 words (approx. 22.8 pages), 12 sources, APA, £ 97.95
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Abstract
This paper provides a comprehensive review and discussion of the relevant literature to define what stock options are and how they are used. An examination of traditional and new valuation methods is followed by a review of current and future trends in expensing stock options. A summary of the research is provided in the conclusion. Two excellent graphics are also provided within the text.
From the Paper
"During the past decade, American corporations have granted more and more stock options as compensation, especially for top executives. An option gives the holder the right to buy or sell stock at a specified price by a specific date. If the right to buy shares is set at a low price and the stock goes up, the option holder makes a profit. Critics of the proposed changes argue that options provide vital incentives for skilled employees and executives, especially those who work for risky high-tech ventures. Advocates of reform maintain that options give executives too much incentive to inflate profits falsely to boost the value of their options. Also, they argue that because stock-option costs are not counted in quarterly earnings statements, companies can mask their true cost to investors."
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Home and Community Options, 2005.
A strategic analysis of Home and Community Options, a non-profit organization.
1,215 words (approx. 4.9 pages), 3 sources, MLA, £ 29.95
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Abstract
This paper analyzes the non-profit organization, Home and Community Options (HCO). It provides a company overview, an environmental and cultural description, company mission statement and purpose. The paper focuses on the growth and needs of the company, its future plans, the industry in general and competitive factors. The paper also discusses key competencies and core advantages.
Table of Contents:
Company Overview
Environment and Culture
Home and Community Option's Mission Statement
Philosophy and Purpose
Primary Focus and Growth Needs
Plans to Accomplish this Goal
Plan to Accomplish this Goal
Industry and Competitive Factors
Key Competencies and Core Advantages
Matching Strategy and Goals with HCO's Situation and Strengths
Implementing the Strategy
Controlling and Evaluating The Strategy
Ethics and Social Responsibility
Summary and Suggestions
From the Paper
"Considering the non-profit sector generally pays less, HCO may need to recruit less experienced workers. College students entering the social work field should be the main targets. College students are often ignored until their senior year when it's time for the internship. HCO could target sophomores and juniors who have claimed social work or human services as their major. HCO could also approach WSU and St. Mary's with the idea of offering credits for work at HCO."
"In an effort to raise funds HCO could get more involved in networking the community. Individuals that own local businesses may want to make contributions. Names of contributors could be listed on play advertisements, or HCO's brochure."
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Options and Futures Trading, 2002.
This paper describes a research study conducted for the purpose of becoming familiar with options trading.
1,840 words (approx. 7.4 pages), 7 sources, MLA, £ 41.95
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Abstract
This paper describes a project conducted for the purpose of gaining experience in the area of options and futures trading. The TJX Corporation was chosen for study, and values and indexes of its stock during the period from 2/11/2002 to 5/10/2002 were examined and analyzed. Predictions for future trends are made.
From the Paper
"The purpose of this project was to become familiar with options trading. Options offer an excellent opportunity for small funded investors to buy stocks that they normally would not have been able to due to funding, while minimizing their risk at the same time. Options trading reacts much differently in a bear market. For the purposes of this study, all options chosen were in a general uptrend. It may be noted that TJX was in a bull trend during the dates of the study, but immediately after turned into a bear trend. This may effect the accuracy of my future trend predictions, as compared to the actual. All options in this study had an exercise date of June 20, 2002. "
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Therapy Options for Depression, 2005.
A presentation of treatment options for a patient suffering from depression.
690 words (approx. 2.8 pages), 4 sources, APA, £ 16.95
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Abstract
This paper is a treatment recommendation for a female patient who suffers from major depressive disorder and borderline personality disorder, complicated by alcohol abuse and childhood sexual abuse. Two treatment options are offered, cognitive therapy and cognitive behavior therapy (CBT).
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Social Policy Options, 2007.
This paper examines policy options regarding homeless African-Americans.
1,150 words (approx. 4.6 pages), 3 sources, APA, £ 27.95
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Abstract
The paper looks at the issue of homelessness as it impacts African-Americans and provides some possible policy options that might alleviate this social illness. The paper examines a minimum wage policy and proposes efforts to turn local abandoned areas into sites for low-cost housing projects. The paper concludes that money can be diverted from public sector wages into the programs regulating labor practices and the subsidization of housing initiatives.
From the Paper
"To begin with, a budgeting policy must have proper checks and balances in place. In most college systems, budgetary overview is the responsibility of the Finance Committee of a Board of Management or the Finance Committee of a Board of Directors (Motherwell College 2000). In the case of a municipality that is attempting to successfully grapple with African-American homelessness, it seems intuitive that budgetary overview should be partly the responsibility of a Housing Commission or of a Sub-Committee devoted to addressing social ills."
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