Accounting Theories

Adam SmithÐŽ¦s "The Money Game" : A 5 page essay on Adam Smith's "The Money Game"-- discussing the relevance of Smith's assertions to changes occurring in the former Soviet Union after its collapse. The writer examines in light of the book whether stock markets and capitalism can "exist and benefit all the people rather than exploit the many for the benefit of the few." Adamamit.wps

Adam Smith's "The Money Game" / Relevance To Today's Economies : This 10 pages paper uses the "Father of Economics'" work, "The Money Game" as its reason, but speaks more to Adam Smith's basic theories and how they apply to today's economies, particularly those of America and the evolving Russian prefects since the dissolution of the Soviet Union. The discussion of America's economy compares the New Deal of FDR to Ronald Reagan's "trickle down" approach of Reaganomics. Included is a glance at the length of time required for government to effectively back away from the free or mixed market and the inability of only one subsequent and ideologically opposed administration to change the set course in only one term. Bibliography lists 5 sources. Moneygam.wps

Adam Smith & Jane Austen : A 7 page paper that argues the comparison between the moral convictions related to social constructs presented by authors like Jane Austen with the sympathetic development of morality through emotion presented by Adam Smith. It is Smith's basic contention that man is inherently good, and that his moral development comes from his ability to perceive and diminish selfishness. This paper utilizes the text from Smith "The Theory of Moral Sentiments" as a means for demonstrating his theory. Smithaus.wps

Economic Value Added (EVA) & Western Atlas International : A 30 page research paper providing an overview of EVA principles and relates them to the status of Western Atlas International, a Los Angeles based company. The writer supports the view that Western Atlas could benefit from EVA principles in their business and management divisions. Bibliography lists 18 sources. EVA.wps

Banking & The Economy In Guatemala : A 12 page examination of the role of GuatemalaÐŽ¦s banking system in the evolution of the countryÐŽ¦s economy. The civil war of 36 yearsÐŽ¦ duration finally came to an end in 1996 and the government seems to have stabilized to the point of being able to accomplish some good for the country. There is still a wide disparity between rich and poor, with little middle class. The banking system has learned some hard lessons in the last 20 years that may serve the country well now. Bibliography lists 8 sources. Guatbank.wps

Interstate Banking : In this 8 page paper the author shows how banking limitations have long restricted consumers from conducting business outside the home state where their account originated. Now, however, with the implementation of interstate banking, people can do the same activities at any out-of-state bank they choose as though they are in their own hometown branch. The writer discusses the reasons behind the measure, as well as addresses the pros and cons. Bibliography lists 11 sources. Intbank.wps

Corporate Reorganization & Tax Laws : A 7 page paper focusing on some of the considerations necessary for a productive corporate reorganization as seen from an accountantÐŽ¦s viewpoint. Some of the terms addressed are: valuation (extensively), assumption of liabilities, net operating loss carryovers, capital loss carryovers and tax planning consideration. The writer presents HallmarkÐŽ¦s tax-savings strategies on corporate real estate and Federated Department StoreÐŽ¦s (BloomingdaleÐŽ¦s) acquisition of MacyÐŽ¦s in 1994 as relevant examples. Bibliography lists 6 sources. Taxlaws.wps

Managerial Accounting : A 20 page paper that provides an overview of the issues related to changing technologies, increasing competition and the role of management accounting in a competitive manufacturing sector. Bibliography lists 14 sources. Manac.wps

The Dow Jones Industrial Average : An 8 page paper on the Dow Jones industrial average, who started it, how and when it was started, what it consists of, what companies are on it today/past, and its affects on our economy. The paper includes comparison charts to other indices and a discussion of how the Dow benefits our economy. Bibliography lists 6 sources. Dowjones.rtf

Effects Of Demand & Zero Price Elasticity On Dow Jones : A 5 page discussion of how, despite the atrophy experienced by the Dow Jones Industrial Average over 3 decades, that a monetarist-type demand created a zero price elasticity that spared the company from its conservative growth policy, which in turn extended to the functioning of the macroeconomic realm of the New York Stock Exchange. Bibliography lists 5 sources. Dowjones.wps

The Effects Of Institutional Ownership : A 5 page essay analyzing the effects of institutional ownership. The writer posits that institutional ownership has numerous down-sides including conflict of interest and lack of interest in the management of the company while the entrepreneur investor is interested in all aspects of the company. Bibliography lists 3 sources. Instown.wps

Bank Mergers : A 5 page discussion of legal issues and considerations in bank mergers. Primary focus is upon the Federal Bank Holding Company Act and Bank Merger Act. Bibliography lists 5 sources. Bankmerg.wps

Nine Months Of Merger Activity : A 5 page paper discussing the astounding rates of merger activity not only in the US, but all over the world. The writer focuses on the US and uses the financial services industry as its prime example since that industry is the most flamboyant in its merger activity. Banks show no hesitation at paying three and four times the stated book value for the entity they want to buy, and often pay as much as 20 times the earnings rate of the bank they are buying in order to expand their asset base. Bibliography lists 5 sources. Mergers.wps

Salomon / Smith Barney Merger : The acquisition of Salomon by TravelersÐŽ¦ in the Fall of 1997 is studied in this 40 page paper. The new company which was created by the deal, Salomon Smith Barney is studied. An analysis considers not only the financial picture of each company, but also problems with the clash of corporate cultures and personalities at the highest levels of the firms. Several charts are provided to illustrate financial information. A note is included that suggests techniques for conveying methods of financial analysis while utilizing the case study.This is also helpful to anyone who wants an understanding of how to consider