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Ethical Practices in the Business World, 2008.
An explanation of how business people need to create new guidelines for ethical practices in light of recent business scandals.
4,016 words (approx. 16.1 pages), 16 sources, APA, $ 108.95
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Abstract
This paper discusses how ethical issues in the business world have changed since the demise of companies such as Enron, WorldCom, and Arthur Andersen. According to this paper, several different approaches have been suggested for businesses today to cope with the issue of ethics and for corporations to develop ethical guidelines.
Outline:
Introduction
Ethical Issues
Ethical Grounding
Leadership
Conclusion
From the Paper
"The issue needs to be considered from the smallest infraction to the major ones. The latter, of course, are what get a company into trouble, while the former often lead to the latter. However, business people seem to have a number of rationales for why certain behaviors that might be unethical in everyday life are not in business. Carr (1993) argues that there is an agreement among people in business that bluffing is accepted and that, in the words of British statesman Henry Taylor, "falsehood ceases to be falsehood when it is understood on all sides that the truth is not expected to be spoken" (Carr, 1993, p. 143). Carr argues that bluffing is not unethical in this context. It is not lying because while both bluffing and lying would be meant to deceive bluffing in business is accepted as part of the price of doing business and so cannot be considered lying."
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United States National Debt, 2008.
A look at the USA's national debt and the economic effects on the country.
784 words (approx. 3.1 pages), 3 sources, MLA, $ 27.95
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Abstract
This paper provides details of the U.S. national debt together with some of the opinions that are held in regard to the large amount of the debt. It also sets out the economic implications for the USA at present and in the future.
Outline:
Economic Effects
Effects on the following generations
Debate on the federal debt
From the Paper
"The restrictions imposed on credits, combined with the increased costs of purchasing the credit will generate fewer investment opportunities and fewer development resources. Companies will have to be restructured; they will be obliged to downsize their employees and increase the prices of their products and services in order to avoid bankruptcy. This will generate a general price increase and also an increased unemployment rate. Also, a national debt that is increasing at a superior rate as compared to the economic development rate is likely to generate dollar devaluation in comparison to other international currencies, such as the EUR, GBP or the YEN.
"As such, the major impacts a continuing ascendant national debt will have upon the economy reveal a growing demand for credits and the increasing costs of credits, the general price increase, a growing unemployment rate and the devaluation of the national currency."
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Sham and Shame, 2008.
This paper explores the impact of the Enron scandal.
3,080 words (approx. 12.3 pages), 8 sources, APA, $ 90.95
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Abstract
The paper discusses the strict regulatory and corporate policies that were undertaken in an effort to recapture public trust and confidence after the Enron scandal. The paper looks at the scandal's effect on healthcare securities regulation, on lawyers' ethics and on the assessment of records and their integrity. The paper also discusses the lesson learned that, in a world of predators, all the parties participating are already at least partly corrupt. Finally, the paper explores ethics for America after Enron and explains the concept of fiduciary duties.
Outline:
The Story of Enron
Impact
From the Paper
"Enron began as an intestate pipeline company from a merger of Houston Natural Gas and InterNorth of Omaha (Canadian Broadcasting Company 2006). The former chief executive officer of Houston Natural Gas, Kenneth Lay, became the merger's CEO and later its chairman of the board. From a regulated natural gas company, it ventured into new fields and eventually became one of the world's biggest energy businesses. In 1999,. Enron opened its broadband services and Enron Online, its website for trading commodities. Ninety percent of its overall income came from businesses conducted through the website. Business was swift. The following year, its annual revenue was $100 billion. It became the seventh-biggest company in the Fortune 500 list and the world's sixth largest energy company (Canadian Broadcasting Company)."
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Virtual Private Networks in Business, 2008.
This paper explores virtual private networks (VPNs) as a foundation for business partner collaboration.
3,029 words (approx. 12.1 pages), 17 sources, APA, $ 89.95
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Abstract
The paper provides an overview of the market factors contributing to the growth of virtual private networks (VPNs) as enablers of interprocess communication between partners. The paper offers an assessment of the security considerations of using VPNs and an assessment of the two dominant types of VPNs including IP SEC and SSL-based. The paper presents a series of case studies that illustrate how VPNs are used today by partnership-based organizations.
Outline:
Executive Summary
Market Factors Increasing VPN Adoption by Partner-Based Organizations
Assessment of VPN Security
From the Paper
"Globalization, the increasing emphasis on telecommuting, the exponential growth of integration and connectivity options to the Internet are all factors that are fueling the use of Virtual Private Networks (VPNs) throughout organizations globally. In addition, the need for compliance to regulatory requirements including Sarbanes-Oxley compliance legislation (Sarbanes-Oxley Act, 2002), HIPAA and others is a significant market factor driving the development of secure VPN protocols and technologies. As a result of these and other compliance-based legislative requirements, the auditability of VPNs has increasingly become a concern for many companies who regularly rely on their VPNs for transactions."
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Bankruptcy Concept, 2008.
A description of bankruptcy laws and various issues surrounding the subject.
5,318 words (approx. 21.3 pages), 7 sources, MLA, $ 131.95
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Abstract
This paper discusses the issue of bankruptcy and describes the court process aimed at helping individual consumers and businesses get rid of their debts or to set up a plan to repay them. The paper also provides a history of bankruptcy law and discusses some of the advantages and disadvantages of the law. The paper concludes with 12 myths about filing for bankruptcy.
Outline:
History and Evolution of the Bankruptcy Law
General Concept
The Bankruptcy Code
The Bankruptcy Process
Advantages and Disadvantages, Alternatives
Myths about the Bankruptcy Law
From the Paper
"The concept of debtor default dates back to the time of the Code of Babylon's King Hammurabi in 1795 BC (ABC Amega 2006). The Code included early laws and rules for settling debts. In cases when the debtor could not repay, the creditor could confiscate his child, wife, slave or the debtor himself into bondage until the obligation was met. In ancient Greece and Rome around 31 BC, indebtedness remained a crime. It was only during the reign of Augustus that a distinction was made between the debtor as a person and his debts. The laws of the time allowed the debtor to choose between giving his property up or himself as repayment (Amega). The history of bankruptcy law consists of three phases (Duhaime 2007). The first phase involved basic debt collection. The Roman Law of the Twelve Tables in 450 BC provided for a method of dealing with debtors who could not repay their debts. Table III provided for a process, which first allowed the debtor to settle his obligation in 30 days or have someone pay for it for him. If the debtor failed, the creditor could bind the debtor with a weight of 15 or more pounds. The creditor could choose to feed him or not with a pound of meal each day. On the third "market" day, the creditor could divide the body of the debtor with other creditors among themselves. Under Roman law, the debtor who could not meet his obligation did not have to be cut into pieces but his creditor could have him imprisoned for life. The creditor also had the option to sell the insolvent debtor, along with his family, to permanent foreign slavery. The concept of imprisonment was adopted by some parts of India and with an added feature. The creditor could take the debtor's wife and, if he did, the act would cancel the debt. Under Charlemagne, the debtor had to surrender his possessions in order to escape or prevent imprisonment. Imprisonment remained an option for the creditor but torture was outlawed (Duhaime)."
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Activity-Based Costing vs. Patient Safety, 2008.
This paper explores how activity-based costing (ABC) can be applied to the healthcare industry.
1,882 words (approx. 7.5 pages), 3 sources, APA, $ 60.95
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Abstract
The paper explains that activity-based costing (ABC) allows accountants to obtain a more precise view of the costs associated with specific products or services. This paper uses a case analysis to explore how ABC can help to achieve greater cost effectiveness in the healthcare industry. The paper concludes that although ABC can play an important role in reducing healthcare costs, little can be done to reduce direct costs associated with a procedure without a sacrifice of patient safety.
Outline:
Introduction
Objective of the paper
Analysis, Findings & Discussion
Suggestions, Recommendations & Conclusions
From the Paper
"Activity-Based Costing (ABC) allocates the costs of production to specific products or services. It is more precise than older methods of accounting that involved adding a broad percentage of expenditures to direct and indirect costs. The definitions of direct and indirect costs varied and were often a judgement call on the part of the accountant. ABC allowed accountants to obtain a more precise view of the costs associated with specific products or services."
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Southwest Airlines Co., 2008.
Presents a financial analysis of Southwest Airlines Co.
2,015 words (approx. 8.1 pages), 8 sources, APA, $ 63.95
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Abstract
This paper begins by providing brief background information about Southwest Airlines Co and notes that it continues to have one of the lowest operating cost structures in the domestic airline industry and consistently offers the lowest and simplest fares. The paper then presents an assessment of Southwest Airline's financial performance, which includes a discussion on the most important factors affecting the company's current performance. The paper also includes suggestions for financial strategies over the next five years.
Table of Contents:
Assessment of 2006 Financial Performance
Table: Operating Revenues
Table: Operating Expenses
Table: Other Income (Expenses), Net
Overall Assessment on Financial Performance
Most Important Factors Affecting the Company's Current Performance
Attracting Customers
Managing Its Fleet
Managing People
Managing Its Finances
Suggested Financial Strategies for the Next Five Years
Revenue Initiatives: Win More Business Customers
Manage Interest Expense
Fuel Hedging
Expansion: Enter New Markets
Continuing Productivity Development
Innovation: Advances in Technology
From the Paper
"Total revenues increased as revenue passengers carried increased due to new two destinations opened during 2006, the Denver and Washington Dulles and due to the passage of the Wright Amendment Reform Act in October 2006. Also average passenger fare increased from $93.68 in 2005 to $104.40 in 2006 to meet continues increase in jet fuel cost and to utilize increased demand on air travel as a result of the industry wide domestic capacity reductions."
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Business Ethics, 2008.
A discussion on whether people can separate their private lives and their work lives with regard to ethical behavior.
1,490 words (approx. 6.0 pages), 6 sources, MLA, $ 49.95
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Abstract
The paper begins by questioning whether it is possible for a person to separate his personal ethics from his business ethics. The paper then argues the thesis that the way a person acts in his personal life is indicative of how he will act in business. The writer uses examples from the his personal experiences to reinforce that the thesis is true. The paper also argues that more involvement is needed from secondary schools and companies to instill ethical values in employees.
From the Paper
"They found that the faculty recommended external forces as a remedy more often than increased ethics educational coverage to be the answer for the ethics issue and "conclude by proposing that neither legislation nor ethics education alone are complete when addressing widespread unethical corporate acts and offer a multifaceted approach to ethics educational opportunities". Another study by Desplaces et. al (2007)investigated college students to see the: (1) impact of ethics codes and practices on student perceptions of the institution's ethical culture; (2) impact of students seeing unethical behavior and pressure from significant others on moral reasoning and competence; and (3) effect on student moral reasoning and competence of faculty and students that discussed ethics in business core courses."
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International Financial Reporting, 2008.
An assessment of the barriers and challenges to the institution of the International Accounting Standards Board's (IASB) international financial reporting standards (IFRS) .
6,240 words (approx. 25.0 pages), 9 sources, APA, $ 146.95
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Abstract
This research paper focuses on the International Accounting Standard Board's (IASB) international financial reporting standards (IFRS) and the barriers and challenges that exist to adoption and implementation of these standards. The work conducts an extensive review of relevant academic and professional literature to identify these challenges and barriers and identifies the steps that are necessary to overcome these challenges.
Outline:
Objective of the Research
Questions of the Research
Methodology
Introduction
Literature Review
Summary and Conclusion
From the Paper
"In a recent report Allen Blewitt, Chief Executive of the Association of Chartered Certified Accountants (ACCA) warned that "implementation of, and compliance with, International Financial Reporting Standards would be adversely impacted unless the standards were made less complex." Blewitt specifically stated while speaking at a conference in London that: "What I believe the IASB most urgently needs to address are the barriers to implementation. From talking to our members working in business around the world, it is clear that the length of the standards and complexity of the concepts represent a very real problem in many countries. The standards have been described to me as a major turn-off and disincentive for accountants in commerce and industry. People who initially qualified as accountants and are now principals and managing directors resent that they can no longer understand the accounts of the business that they helped to build. I am concerned that, despite the name of the project, the focus of IASB's considerations are going to be large unlisted entities. The overwhelming need for a new set of standards is not for these few companies but for the much larger numbers of genuine SMEs. If the IASB fails to satisfy this real and urgent demand that exists around the world, then some other body must step in and deal with the real problem."
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Ethics, 2008.
A research paper looking at what factors affect the moral development and ethical decision-making skills of a CPR.
2,180 words (approx. 8.7 pages), 84 sources, APA, $ 67.95
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Abstract
This paper focuses on the moral development and ethical decision-making methods of a select sample of certified public accountants (CPA)in Taiwan. The paper statistically analyzes the data with selected demographic variables that are collected through the appropriate testing instruments specifically designed to measure moral development and ethical decision making. The paper states that these specialized tools include the use of the Defining Issues Test for measuring the CPA's stages of moral reasoning and the Multidimensional Ethics Scale for measuring their ethical decision making process.
Outline:
Purpose of the Study
Theoretical Framework
Statement of the Problem
From the Paper
"The research conducted by Rest has further found that "the average DIT scores increases about ten points with each increase in level of education." Thus, this study proposes that there are differences in the moral development of CPAs in Taiwan relating to their educational level. Further, this study proposes that there are differences in the ethical decision-making of CPAs in Taiwan relating to their educational level."
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