Matching Items (206)

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The New American: A Stakeholder Analysis and Risk Assessment of the US Airways-American Airlines Merger

Description

This thesis provides a detailed analysis and risk assessment of the various stakeholders impacted by the US Airways-American Airlines merger. The stakeholders include employees, shareholders, new American passengers, the cities

This thesis provides a detailed analysis and risk assessment of the various stakeholders impacted by the US Airways-American Airlines merger. The stakeholders include employees, shareholders, new American passengers, the cities of Phoenix and Dallas, and other airlines. In order to understand how these stakeholders are impacted, we did thorough analysis of past major airline mergers and referenced cases from those mergers. Because the history of the airline industry is filled with hundreds of mergers and acquisitions, we only reference the America West-US Airways, Delta-Northwest, United-Continental, and Southwest-AirTran mergers in our thesis.

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Agent

Created

Date Created
  • 2014-05

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Student Perception of Communication in Public Accounting

Description

As an accounting major, I am very interested in society's view of the accountant. The well-known stereotype of accountants is that they are cold, non-sociable, and boring. All types of

As an accounting major, I am very interested in society's view of the accountant. The well-known stereotype of accountants is that they are cold, non-sociable, and boring. All types of accountants are often viewed doing bookkeeper work. In reality, different types of accountants all do various types of work. In public accounting specifically, not only are technical skills important, but communication skills, especially verbal, are extremely important. I wanted to research if accounting majors at Arizona State University perceived verbal communication skills as important to the public accounting profession. More specifically, I wanted to see if the perceived importance of these skills would increase as students progressed in school. I surveyed accounting majors and double majors from four different accounting course levels, which are taken in progressive order. Overall, the results were not as significant as I had expected. Across all course levels, students rated verbal communication skills highly. There was a slight increase in the average rating across the courses, but it dropped off at the highest course level. The results of this study may have been influenced by students' past experiences or the way the surveys were designed and/or administered. Despite the fact that the findings did not prove my hypothesis to the degree I had expected, the research and results can still be used to prove that verbal communication skills are a critical part of public accounting and should be integrated more into courses and clubs that accounting majors are involved in.

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Agent

Created

Date Created
  • 2014-12

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Company X Collaborative Thesis: Supplier Financial Health

Description

This thesis discusses methodology used to assess the financial health of Company X's suppliers. Each suppliers' industry characteristics and key risk exposures are identified using the Porter's Five Forces. Along

This thesis discusses methodology used to assess the financial health of Company X's suppliers. Each suppliers' industry characteristics and key risk exposures are identified using the Porter's Five Forces. Along with qualitative analysis, financial data is analyzed with the Altman Z-Scores, forecasted financial statements, and comparative ratio analysis. The focus is narrowed down throughout the process to enable further investigation on Supplier E and the semiconductor-memory industry.The procedure and results of the analysis lead to the final recommendation to Company X on how it should assess the financial health of suppliers in the semiconductor-memory industry, and possibly other industries, using our methodology.

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Agent

Created

Date Created
  • 2014-05

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Direct Method of Cash Flow Statements: Survey and Analysis of Australian Analysts' Opinions and Uses of the Direct Method

Description

The International Accounting Standards Board (IASB) is interested in a cost versus benefit analysis of the direct method of cash flow statements. IASB proposed, in the most recent Staff Draft

The International Accounting Standards Board (IASB) is interested in a cost versus benefit analysis of the direct method of cash flow statements. IASB proposed, in the most recent Staff Draft of an Exposure Draft on Financial Statement Presentation in July of 2010, requiring the direct method to be presented, opposed to the current standard which lets companies choose between the direct or indirect method. There is constant controversy between these two presentation styles. Those who report with the indirect method claim the direct method is too costly and has no great benefit. In the United States only approximately two percent of companies report using the direct method, whereas the other ninety-eight percent use the indirect method. However, many preparers, researchers, and other financial statement users see great benefit in the direct method. Multiple research studies have been conducted in this field, and conclude the direct method has substantial and material benefits. There is strong support for the direct method in Australia, where the companies voluntarily report using the direct method. Because firms in Australia voluntarily use the direct method, I conducted a survey for Australian analysts in order to find the benefits (if any) they perceive. I have found that all of the analysts that participated in our survey state the direct method has benefits, is the more beneficial cash flow method to use for their forecasts, and should be required. With this new knowledge of the opinions and experiences of those actually using the direct method reports every day, a more accurate conclusion can be draw about the many benefits the direct method can bestow. These findings ultimately lead to the conclusion that there are added benefits in reporting the direct method, which likely outweigh the costs if Australian companies are continuing to voluntarily present the direct method each year. My major recommendations for the IASB are to require the direct method to be presented, and to require an indirect reconciliation in the notes along with the direct method. The indirect method can be useful when used with the direct method, but the direct method offers greater benefits to those who use them, and therefore should be the required cash flow statement to present. Key Words: Direct method, Cash flow statements

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Agent

Created

Date Created
  • 2013-12

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Auditing Internal Controls: An Evaluation of Internal Controls in a Small Real Estate Firm

Description

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO

This case study analyzed the internal controls of a real estate company using the widely accepted COSO framework. Testing of the internal environment and controls was completed using the COSO framework. The major internal control problem identified in the study was a lack of ethical standards in the control environment. In addition to this main problem, inadequate documentation, no separation of duties, and unqualified employees were also identified as violations of effective internal controls. The department of real estate ordered a "cease and desist" on August 8, 2013 due to illegal company activities. The company participated in illegal actions regarding: the trust account and company documentation and procedures. Material weaknesses were found in the company's internal controls; therefore the result of this study was an adverse opinion on internal controls.

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Agent

Created

Date Created
  • 2013-12

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From Startup to Sustainable: Establishing a Campus Microfinance Institution

Description

Arizona Microcredit Initiative (AMI) is a student-run nonprofit organization that empowers passionate men and women to start their own companies. Through this project, AMI will continue to fulfill its mission

Arizona Microcredit Initiative (AMI) is a student-run nonprofit organization that empowers passionate men and women to start their own companies. Through this project, AMI will continue to fulfill its mission by establishing organizational processes that staff members can reference while making strategic decisions in the future. This project provides detailed information regarding AMI's Founding and History, along with current operations. This information being available to AMI members will allow the team to continue to empower themselves, AMI clients, and the organization as a whole to grow and make a larger impact in the Greater Phoenix community.

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Agent

Created

Date Created
  • 2014-05

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Taxing Virtual Property: Understanding Costing in Virtual Worlds

Description

This paper will discuss the creation of account level basis pooling in order to measure the basis of transactions occurring within virtual worlds. The paper examines the history of virtual

This paper will discuss the creation of account level basis pooling in order to measure the basis of transactions occurring within virtual worlds. The paper examines the history of virtual worlds and how they impact the debate on virtual taxation. Furthermore, it addresses the difference in virtual world taxation proposals and how they affect tracing basis through virtual worlds. The proposal will address the administrability concerns that face tracing basis through virtual property.

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Created

Date Created
  • 2014-05

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The Wish List: A Website Application

Description

The Wish List is a website that allows users to input URLs of products that they like into a wish list, much like Amazon's Wish List. The website also connects

The Wish List is a website that allows users to input URLs of products that they like into a wish list, much like Amazon's Wish List. The website also connects users to their Facebook friends who also use the application, so that users can view their friends' wish lists and "claim" products that they've purchased. This makes the Wish List like a registry as well. This report documents the functionality and the structure of the website, but the website itself is not yet released to the general public.

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Agent

Created

Date Created
  • 2014-05

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Creating an Accounting Software Program: Small Business Focus

Description

This software can process transactions for small businesses and store those transactions for reporting purposes. The specific build is tailor made for a small business run by the author and

This software can process transactions for small businesses and store those transactions for reporting purposes. The specific build is tailor made for a small business run by the author and their partners. The software is a customized, in house solution for maintaining accurate accounting information. It uses C# code and windows forms to create a unique GUI to both enter and retrieve data. The code for each form is attached at the end of the user manual.

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Created

Date Created
  • 2014-05

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Origins, Emotions, and Efficacies: Straight Allies and the Cultural Politics of LGBT Activism

Description

This qualitative research project investigates the contemporary landscape of lesbian, gay, bisexual, and transgender (LGBT) politics and activism, specifically the concept and identities of so-called "straight allies." Through 13 in-depth

This qualitative research project investigates the contemporary landscape of lesbian, gay, bisexual, and transgender (LGBT) politics and activism, specifically the concept and identities of so-called "straight allies." Through 13 in-depth interviews with individuals who identify as straight allies, we explore the ways in which these heterosexuals engage in LGBT politics and activist culture. We take a grounded theory approach to data analysis, through which the concept of "passive" and "active" activism emerges as a potent framework to understand these allies' meaning making practices, as well as how they negotiate the emotional, interpersonal, and mass-mediated complexities of being straight in LGBT communities and politics. Thompson's (2005) theory of "ontological choreography" is used as an interpretive lens to make sense of the heterogeneous knowledges and experiences our participants draw upon to constitute their straight ally identities. Implications for future research on LGBT politics and straight alliance are discussed.

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Agent

Created

Date Created
  • 2014-05