ESSAYS -
LIST OF AVAILABLE ESSAYS ...
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Corporate Governance Survey Questions
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A 6 page paper offering several questions and rationale for them. The questions are to constitute a more involved survey of senior financial managers, a companion to a 21-item survey including questions requiring only short answers and rating on a Likert-type scale. Those questions are contained in KSacctCorpGov2.rtf, which also provides the literature and proposed method for a study of how changes in financial reporting standards affect corporate governance and senior financial managers’ behavior and perceptions. Bibliography lists 8 sources.
Filename: KSacctCorpGvSur.rtf

Corporate Income Taxation
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A 3 page paper discussing the relative merits of corporate income taxation, both in its current form in the US and as it would be were the US to adopt a value-added tax (VAT) approach. The VAT is not compatible with other tax structures, and depending on the output of the specific organization, it ultimately rests with those least able to pay it when the corporation raises prices to pay its taxes. This is true regardless of tax structure, and it is a point that legislators must bear in mind when searching for additional funds for pubic services. Bibliography lists 4 sources.
Filename: KStaxCorp.rtf

Corporate Wealth Maximization
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A 5 page paper discussing the concentration on wealth, rather than profit, maximization. The typical approach of most businesses is to generate the highest levels of profit possible, both for increasing their own profitability and their shareholders' equity. In recent years, however, some companies have begun holding onto more and more of the profits they do generate, choosing to reinvest in the company rather than to pay full dividends to their shareholders. Private companies gain even more benefit by positioning themselves to better withstand economic fluctuations. Bibliography lists 5 sources.
Filename: Corpcash.wps

Corporation Tax and Europe
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This 12 page paper considers corporation tax within European countries and the likelihood of corporation tax harmonisation in the union. Starting with a brief background it goes on to examine corporation tax in the United Kingdom and in Europe, concentrating on Germany as a dominant member if the European Union then considering the advantages and disadvantages of the existing systems, concluding that harmonisation may not be suitable for the United Kingdom. The bibliography cites 10 sources.
Filename: TEeurtax.wps

CORPORATIONS, WRITE-DOWNS AND THE SEC
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This 3-page paper explains why the SEC can't become involved with certain corporate write-downs. Bibliography lists 1 source.
Filename: MTcorpwrit.rtf

Cost Accounting System for an Online Business
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A 10 page paper assessing components that should be a part of a company's cost accounting system for a new online business unit. The system will need to address several financial and nonfinancial performance measures including sales; total revenues; selling and general administrative expenses; IT expenses and rate of use; and shipping costs. Bibliography lists 10 sources.
Filename: KSacctCstOnl.rtf

Cost and Benefit in Business Accounting
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This 6 page paper examines the terms cost and benefit in the business context defining what they mean, how they may be interpreted and applied in consideration of creating profit. The paper looks at different ways of accounting or measuring cost and different types of benefit. The bibliography cites 8 sources.
Filename: TEbencost.rtf

Cost Drivers and Value Chain Function in the Telecommunications Niche
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This 8 page paper examines these areas of management accounting. Bellsouth is used as an example. Bibliography lists 5 sources.
Filename: SA623acc.rtf

Cost Drivers for a Hospital
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This 6 page paper considers what cost drivers may be seen in healthcare, how they may manifest in a hospital environment and explains how they may be understood and used. The paper then uses past figures to project costs forward using regression analysis. The bibliography cites 7 sources.
Filename: TEctdrhp.rtf

Cost Management; Hewlett Packard
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This 10 page paper considers the potential value that is perceived to occur when activity based costing (ABC), is implemented in an organisation. Discussing what is meant by activity based costing and the advantages and disadvantages the paper goes on to look at the implementation at Hewlett Packard at both the Boise Surface Mount Centre in Idaho and the Colorado Springs Division, one of which was successful, and one of which failed. The bibliography cites 9 sources.
Filename: TEhpcost.rtf