AASB 138
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From the 1st January 2005 AASB 138 dealing with accounting for intangible assets came into force in Australia. The standard which brings Australian accounting standards into line with international accounting standards poses some difficulties. This 4 page paper examines some of the ways this will wipe value from Austrian companies and the way it contradicts former standards. The bibliography cites 7 sources.
Filename: TEaasb138.rtf

ABC and Southwest Airlines' Cargo Management
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A 5 page paper discussing how Southwest Airlines applied the concepts of activity-based costing to its cargo business, with the result that it was able to reduce cargo-related expenses by 70 percent. Bibliography lists 4 sources.
Filename: KSacctABCswa.rtf

Abitibi Consolidated; Environmental Audit
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This 3 page paper undertakes an environmental audit of Abitibi Consolidated, the Canadian paper manufacturer. The paper assesses and quantified the different types of demand for resources and outputs. The bibliography cites 2 sources.
Filename: TEabitibiea.rtf

About Initial Public Offerings
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This 4 page paper discusses the Initial Public Offering of common stock of EnerNOC, an energy company. Bibliography lists 5 sources.
Filename: HVAbIPOs.rtf

About Mutual Funds
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This 3 page paper is basic research about mutual funds. Bibliography lists 7 sources.
Filename: HVMuFund.rtf

Absorption and Marginal Costing
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This 12 page paper looks at absorption, marginal and activity based costing. The paper starts with the basics of absorption costing, followed by marginal costing and activity based costing, and then uses the information to analysis the different advantages and weaknesses of each system and assess which management accounting technique would be best utilised for internal decision making processes. The bibliography cites 10 sources.
Filename: TEabsorc.wps

Absorption versus Variable Costing
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This 7 page paper gives an excellent overview between these two cost accounting methods. Also gives differences based on manufacturing as well as service providing organizations.Bibliography lists two sources.
Filename: JGAcstng.wps

Abstracts for Five 2004 Wall Street Journal Articles
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This 5 page paper provides five abstracts --one page each--regarding articles written about money and banking. The article abstracts each contain the main purpose of the article, a summary, the conclusion of the article and insight. Bibliography lists 5 sources.
Filename: SA413WSJ.rtf

Accounting and the Use of Technology
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This 6 page paper provides a plan for automating accounting procedures through the use of technology. This paper determines the correlation between accounting principles and the planning for the use of technology. Bibliography lists 4 sources.
Filename: MHaccou4.wps

Accounting at Finito and Grande Finale
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A 5 page paper in 2 sections providing a capital budgeting analysis of long-term operating leases, then assessing those same leases as capital leases. The second section consists of 11 items identifying and briefly discussing items on the balance sheet. Bibliography lists 1 source.
Filename: KSacctFinito.rtf

Accounting at River Beverages and Atlantico
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A 7 page paper discussing budgeting processes at River Beverages and at Atlantico. River Beverages strives to gain a high degree of accuracy, incorporating many unnecessary steps in the process and holding production managers accountable for the performance of non-production departments (i.e., sales). Atlantico's approach is only to "do even better next year," costing it the possibility of price breaks and more effective use of available labor. Bibliography lists 3 sources.
Filename: KSacctRvrBevAtln.rtf

Accounting Bodies in the UK
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This 4 page paper outlines the role and position of four accounting bodies in the UK; The Institute of Chartered Accountants in England and Wales (ICAEW); The Association of Chartered Certified Accountants (ACCA); The Chartered Institute of Management Accountants (CIMA) and the Chartered Institute of Public Finance & Accountancy (CIPFA. The bibliography cites 4 sources.
Filename: TEACCACIMA.rtf