Capital Structure

CAPITAL STRUCTURE A View of Capital Structure A View of Capital Structure Capital Structure tells that how a corporation invests funds and assets with fractional arrangement of debt, equity and securities (Baker & Martin, 2011, p. 17). A business's capital structure is, in fact, the arrangement or composition of its liabilities. Suppose a ...

• 925 Words
• 4 Pages
• Click to Read More

Good Tax

GOOD TAX Characteristics of a Good tax Characteristics of a Good Tax Key Principles in a Tax Policy The primary purpose of taxation is to raise revenue to fund government expenditure programmes. Ultimately, different groups will have different ideas regarding the additional purposes of taxation. These will include redistribution and changing behaviour. It ...

• 2871 Words
• 12 Pages
• Click to Read More

Advanced Financial Reporting

ADVANCED FINANCIAL REPORTING Advanced Financial Reporting International Accounting standards International Accounting standards An older set of standards stating how types of transactions and other events should be reflected in financial statements. In the past, international accounting standards (IAS) issued by the Board of the International Accounting Standards Committee (IASC). Main Features of IAS Accrual in the ...

• 2620 Words
• 11 Pages
• Click to Read More

Taxes

TAXES Taxation System in the UK and Hong Kong Taxation System in the UK and Hong Kong Introduction Taxation originated as a means to finance the activities of government, and that still remains its primary purpose in most of the world. However, in recent years, taxation also has been used to discourage ...

• 2025 Words
• 9 Pages
• Click to Read More

Corporate Governance

CORPORATE GOVERNANCE Analysis of the Corporate Governance Systems Table of Contents Introduction1 Current Corporate Governance System2 Regulatory Framework for Corporate Governance3 Board Composition3 Accountability and Audit4 The Case of Enron4 Challenges in the Path of Improved Governance5 Corporate Governance Reforms6 Globalisation6 Disclosure of Confidential Information6 Misinterpretation of Financial Objectives7 Manipulation in the Accounting Numbers7 Social Economy Organisations8 Future Direction of Corporate Governance8 Systematic Risk9 Securitisation9 FASB and IASB9 International ...

• 3234 Words
• 14 Pages
• Click to Read More

Article Brief

ARTICLE BRIEF Summary of article: Unearned Income Medicare Contribution Tax Summary of article: Unearned Income Medicare Contribution Tax Introduction Medicare is a U.S. social insurance program that provides health coverage to seniors and disabled persons without a test of need. However, in the year 2010 a reconciliation Act came which ratify many portions of ...

• 669 Words
• 2 Pages
• Click to Read More

Skills Learning Statement

SKILLS LEARNING STATEMENT Skills and Learning Statement (SLS) Assessment of Skills and Learning Statement (SLS) Organisation's Budgetary Control System and Its Link with Performance Management and Decision Making Like individuals, organisations too concerns with a balance between their expenses and revenues. Every company has a certain budget, in which it has to plan ...

• 2202 Words
• 9 Pages
• Click to Read More

Working Capital

Working Capital Working Capital Introduction The most basic definition of working capital is considered as the resources required operating the company. Thus working capital is what is commonly called current assets. Analysis of working capital management is part of financial analysis. The term financial also known as analysis and interpretation of financial statements' ...

• 1346 Words
• 5 Pages
• Click to Read More

Parmalat

PARMALAT Unethical Activity of Parmalat Introduction The company was founded by Calisto Tanzi, who in 1961 started a small dairy in Collecchio close to Parma . In the seventies the strong demand for long-life milk to Parmalat allowed to grow their market share (Buchanan, 2005). During the nineties , after the IPO, the ...

• 1471 Words
• 6 Pages
• Click to Read More

Accounting

ACCOUNTING Subjectivity Lies at the Heart of the Accounting Subjectivity Lies at the Heart of the Accounting Introduction Accounting is defined as a collection of data in a systematic, structured, and valuable quantitative information expressed in currency units on the transactions. It is the art of recording the data then classify it and ...

• 1880 Words
• 8 Pages
• Click to Read More