...On an annual basis, companies such as Procter & Gamble are required to file two well-known types of reports: the 10K filing and the Annual Report. The purpose behind both of these documents is to monitor a company’s performance for the past year. Stakeholders in the respective companies can acquire this publicly provided data and analyze the information for different purposes. While 10K filings and annual reports contain similar data, their perspectives differ. For example, consider that the 10K is a financial fill-in-the-blank form whereas an annual report is a marketing document. The goal of the annual report is to persuade and inform current and potential stockholders. It is sent out to shareholders when companies hold their annual meetings to elect directors. Ultimately, this report serves as a benefit to a company because it has free reign over its content and design. On the contrary, the U.S. Securities and Exchange Commission requires 10k filings to inform about the company, monitor finances and prevent fraud. Both documents are effective considering their particular audiences; 10K’s are for a financial audience and annual reports are for the general public stockholders. Inherent differences such as layout, design details, tone, and content are apparent in Procter & Gamble’s 10K SEC filing and their annual report. Procter & Gamble’s annual report effectively uses verbal and visual strategies to catch the reader’s attention. Its colorful front page displays...
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... ACCT 280 FINANCIAL PROJECT WORD BOOK Assignment1: Ethical Dilemma (10 points)[1] Before reading this assignment, review pages 8-9 in your text about evaluating ethical dilemmas (or search for ethical dilemmas in the online text). Remember that an ethical dilemma, by its nature, has at least two alternatives – maybe more. GAMESTOP’S Chief Accounting Officer is Robert Lloyd. He is responsible for overseeing the books and records of the company and preparing the company’s financial statements. Lloyd reports to David Carlson, who is the Chief Financial Officer of the company. Carlson reports to Daniel DeMatteo, the company’s Chief Executive Office (CEO). The day is April 5, 2009 and the company has just finished closing its books and records for the first quarter of 2009 (March 31, 2009) and preparing to release its first quarter’s earnings to the marketplace. Matteo places a call to Lloyd at 10:30am on the morning of April 5. DeMATTEO: “Hi Robert. How is it going? Do you have a minute to talk about something important?” LLOYD: “Oh hi Dan. Everything is on track for the quarter. We’re wrapping up the final details for the earnings release next week. I’ll be getting together with David in tomorrow as a matter of fact to review everything. What can I do for you?” DeMATTEO: “We have a little problem with the first quarter earnings that I wanted to talk about.” LLOYD: “Oh really? What’s the problem? We’ve reviewed all of the numbers and the accounting...
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...all of them. Based on the calculations, Procter and Gamble appears to have done well for the year of 2013, but if we stop and analyze how they did for the last 5 years we see that like any other company the ratios change indirectly. Their performance especially in terms of revenue growth, EBIT growth and earnings growth has been increasing over the years and this demonstrates the firm’s determination in being successful even though in 2012 they didn’t do as good as expected. P&G as mentioned above not only operates in the US market but also internationally, in other words they decided to expand even in the BRIC countries in order to achieve higher growth and revenue. If we analyze all of the calculations based on their yearly performance, I would say that as other companies might have reflected the 2008 crisis in their 10K reports, that wasn’t as critical as the 2012 ratios that we see for P&G. Moreover as I read a few articles and as they stated in their 10K, the fact that their ratios were much affected for 2012 was because they decided to sell their food products. Which from one hand was a good decision; but from the other hand, it made their Earnings, or EBIT suffer. However, their growth is organic and is one of their strategic focuses for a long term health of the company in the future. Most of their sales, based on the 10k report are domestic with a 39%...
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...Annual Report Workbook Getting under the hood of an Annual Report and knowing what’s inside by Donald Bittar Introduction You can use this workbook for analyzing many companies and saving your analysis for each one, like many professionals. Just like them, over time, you can compare a company’s actual performance to your analysis and predictions. Saving your analysis sheets can help sharpen you analytical skills. The questions in the workbook are numbered the same way as they are in the book, ‘Getting Under the Hood of an Annual Report’. As there are no questions in the first chapter of the book, the workbook starts with Chapter 2. It will make it easier for you to relate the questions in the workbook to those in the book. Your input to the workbook will appear in a dark green font while the questions appear in blue. The different font colors can make it easier for you to see your work. You’ll need to do some number crunching to complete your annual report analysis. The Big Calculating Tool, located on your CD, can save you a great deal of time and make the number crunching nearly painless. Every ratio and calculation for the book is included in the Big Calculating Tool. You’ll have more time for analysis if you use the Big Calculating Tool. Table of Contents Questions for Chapter 2 4 Question 2.0 – What do you want to learn about company and why? 4 Question 2.1 - Fundamental Information Set For Your Company 4 Question 2.2...
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...Annual Report Workbook Getting under the hood of an Annual Report and knowing what’s inside by Donald Bittar Introduction You can use this workbook for analyzing many companies and saving your analysis for each one, like many professionals. Just like them, over time, you can compare a company’s actual performance to your analysis and predictions. Saving your analysis sheets can help sharpen you analytical skills. The questions in the workbook are numbered the same way as they are in the book, ‘Getting Under the Hood of an Annual Report’. As there are no questions in the first chapter of the book, the workbook starts with Chapter 2. It will make it easier for you to relate the questions in the workbook to those in the book. Your input to the workbook will appear in a dark green font while the questions appear in blue. The different font colors can make it easier for you to see your work. You’ll need to do some number crunching to complete your annual report analysis. The Big Calculating Tool, located on your CD, can save you a great deal of time and make the number crunching nearly painless. Every ratio and calculation for the book is included in the Big Calculating Tool. You’ll have more time for analysis if you use the Big Calculating Tool. Table of Contents Chapter 2 4 Question 2.0 – What do you want to learn about company and why? 4 Question 2.1 - Fundamental Information Set For Your Company 4 Question 2.2 - The Marketplace...
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...Ethics and Compliance Paper If the associate is new to the field or recently moved into a new position, each associate has the reasonability and held to a high level in compiling with the policy’s and regulations. With corporations becoming more diverse, it is important each company has policy’s set in places so each associate does not break the law or policy’s the company has set in place. In this paper we will be discussing Wal-Marts role of ethics and compliance in the financial environment, describe procedures Wal-Mart has in place to ensure ethical behavior, Identify the processes Wal-Mart uses to comply with SEC regulations, evaluate Wal-Marts financial performance during the past 2 years, and closing Discuss the trends for each ratio and what it tells you about the organizations financial Health. Wal-Mart believes that the highest level of communication and ethics are required to be successful. They have what is considered an open door policy for those associates that feel they must discuss a matter pertaining to ethics with the management. They are required under their policy to address any issues in a timely fashion. They have what is called a statement of ethics. A requirement for all employees is to be familiar with the statement. Their ethics helpline is available for all associates to use so that they can remain anonymous if they have a complaint (Wal-Mart, 2011). The decisions that guild Wal-Mart and its leaderships are the 3 basic beliefs, 1) Respect...
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... It managed the largest portfolio of natural gas-related risk management contracts in the world, and was one of the world's biggest independent oil and gas exploration companies. In North America, Enron was the largest wholesale marketer of natural gas and electricity. Enron pioneered innovative trading products, such as gas futures and weather futures, significantly modernizing the utilities industry. After a surge of growth in the early 1990s, the company ran into difficulties. The magnitude of Enron's losses was hidden from stockholders. The company folded after a failed merger deal with Dynegy Inc. in 2001 brought to light massive financial finagling. and its failure was the biggest bankruptcy in American history. Read more: http://www.referenceforbusiness.com/history2/57/Enron-Corporation.html#ixzz2M4woQw7u Enron Scandal And Ethics The 2001 Enron scandal gave business ethics a new lease on life. Enron, an energy firm in Texas, was considered an economic success story. Its stock had...
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...provide the raw materials. And it explodes the Customers frontwards all the way to the Retail and consumer. SLP3 then looks at this EESC and identifies the transportation methods used and where the three modes of water, rail, and road are key aspects. The final SLP in this course looks at the whole infrastructure of the U.S., to include the transportation network, energy, and communications. It serves as discussion of the state of the national infrastructure – and possible solutions for its improvement. Assignment 1 - the Primary Supply Chain Want to review about how to Research and Write Academic Papers? This SLP, like most other SLPs in TUI courses, requires research and writing academic papers. You need to know how to use and cite references correctly. You learned how to do this ETH501. But just in case you need a refresher, here are two links to help you. TUI's Well Written Paper Purdue's Online Writing Library (OWL) Read the resources for SLP1 in the...
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...point format) Research the company’s most recent 10-K and the company’s website to learn the following for Section I of your paper: • State of incorporation. (front page of 10-K) • Type of stock issued, number of shares authorized and issued. • Information about the corporation’s product lines and major competitors (10-K Part I, Item 1) • Business risks. (10-K Part I, Item 1a.) • Number of employees. • Information about the company’s competition. • Summary of the company’s SWOT analysis • Corporate mission statement (company website) • Corporate social responsibility (company website) • Corporate reference to ethics (company website) • History of the company (10-K, website) The best source for a company profile is by reading the company’s 10K report found in the corporation’s SEC filings. Look for a link for “Investors” or “Investor Relations” on the corporation’s website. The SEC filings...
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...activities. Under the new enterprise risk management (ERM) approach, all would function as parts of an integrated, strategic, and enterprise-wide system.1 And while risk management is coordinated with senior-level oversight, employees at all levels of the organization are encouraged to view risk management as an integral and ongoing part of their jobs. While there are theoretical arguments for corporate risk management,2 the main drivers for the implementation of ERM systems have been studies such as the Joint Australian/ New Zealand Standard for Risk Management, Committee of Sponsoring Organizations of the Treadway Commission (COSO) in the U.S. (in response to the control problems in the S&L industry), the Group of Thirty Report in the U.S. (following derivatives disasters in the early 1990s), CoCo (the Criteria of Control...
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...Social Media ENG Sandy Davis Social Media According to a study by Pew Research Internet Project, “Some 73% of online adults now use a social networking site of some kind. Facebook is the dominant social networking platform in the number of users, but a striking number of users are now diversifying onto other platforms. Some 42% of online adults now use multiple social networking sites”.(Social Media Update 2013) Even though social media is believed to have a negative effect on our culture, it has many positive benefits as well. How social media is changing healthcare, Healthcare facilities and providers have started to move in the direction of social media, they are coordinating these tools with their marketing and patient commitment. Healthcare facilities and health care providers that include physicians, nurses, pharmacists, and physical therapists, have a plethora of options when it comes to developing a presence online. They have the option of starting a blog or joining networks such as Facebook, Twitter, and MySpace. There are also online communities that are solely for the use of healthcare providers. Social media allows patients to interact with physicians and healthcare workers; it makes it possible for patients to be more informed when it applies to their healthcare procedures. Healthcare companies can take advantage of social media by creating surveys and blogs where patients can share their opinions and experiences Patients are taking a more active role in...
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...Week 4 DQ 2 Matrixed Employee Environments Week 5 DQ 1 Performance Review Session Week 5 DQ 2 Status Reports Week 6 DQ 1 Corporate Decision Making Week 6 DQ 2 Weighing Decision Criteria Week 7 DQ 1 Corporate Ethics Tactics Week 7 DQ 2 Profit vs. Responsibility BUSN 460 Week 1 Team Name and Contract BUSN 460 Week 2 Analysis Report - Issues Report BUSN 460 Week 3 Individual Financial Analysis Report BUSN 460 Week 4 Analysis Report BUSN 460 Week 5 Analysis Report BUSN 460 Week 6 Analysis Report BUSN 460 Final Project Consulting CanGo Final Report BUSN 460 Senior Project Week 3 Individual Financial Analysis Report Individual Financial Analysis Report Conclude working on your Individual Financial Analysis Report, due this week. Note that this is not a team assignment. Be sure to include proper citations for all references you use. Go to the CanGo Intranet and pull the financial statements. Use these to fill out the table found in Doc Sharing labeled Financial Analysis Project, and submit to the Individual Financial Analysis Dropbox in Week 3 after making sure that you have added your last name at the beginning of the file name for your file. Your assignment is due by Sunday, end of week, 11:59 PM (Mountain Time). Submit your assignment to the Dropbox located on the silver tab at the top of this page. For instructions on how to use the Dropbox, read these Step-by-Step Instructions or watch this Dropbox Tutorial. Course Home – Financial Analysis...
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...Abstract This paper investigates the strategic management of Pepsi Cola and Coca-Cola in an effort to make recommendations on how Pepsi Cola can build strategies in gaining a larger share of the market. The assessment of strategic management begins with the vision and mission of both organizations, which leads into literature review that identifies the consumer preferences of both Pepsi Cola and Coca-Cola. Following the literature review is the teams’ own personal assessment of consumer preferences for the Pepsi Cola and Coca-Cola brand (Please refer to Appendix A for the assessment). Finalizing the investigation are recommendations for Pepsi Cola to gain a larger share of the market. The Cola Wars Research Paper According to an industry report from Hoover’s (2014), the U.S. soft drink industry yields $34 billion annually and continues to grow internationally. The largest markets of consumption for soft drinks outside the U.S. are: Mexico, Chile, Argentina, and Uruguay (Hoover’s, 2014). The constant change of consumer preferences is what drives Pepsi Cola and Coca-Cola to compete for a larger share of the market. The intense rivalry between Coca-Cola and Pepsi Cola have been going on since the late 1800’s (Economy Watch, 2011); when Pepsi Cola was born from a “combination of: carbonated water, kola nuts, vanilla, and rare oils” (Pepsi Legacy Book, p.7. 2005). This paper focuses on the diversified strategies of both Pepsi Cola and Coca-Cola in their efforts to gain...
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...PARTNERSHIP AND SUBCHAPTER S TAX OUTLINE SPRING 2009 VICE PRESIDENT, ASSOCIATE DEAN, AND PROFESSOR BRUCE A. MCGOVERN Stephen A. Lind et al, Fundamentals of Partnership Taxation: Cases and Materials (8th ed. 2008) Selected Federal Taxation Statutes and Regulations (Daniel J. Lathrope ed., 2009 ed. 2008) Laura E. Cunningham & Noël B. Cunningham, The Logic of Subchapter K: A Conceptual Guide to the Taxation of Partnerships (3d ed. 2006) PART 1: AN OVERVIEW OF THE TAXATION OF PARTNERSHIPS AND PARTNERS 3 I. Introduction to Subchapter K 3 II. Tax Classification of Business Enterprises 3 a. In General 3 b. Corporations and Partnerships 3 i. “Check-the-Box” Regulations 3 ii. Existence of a Separate Entity for Federal Tax Purposes 4 iii. Publicly Traded Partnerships 6 c. Trusts 6 d. Tax Policy Considerations 6 III. Introduction to Choice of Business Entity 7 PART 2: FORMATION OF A PARTNERSHIP 8 I. Contributions of Property 8 a. General Rules 8 b. Introduction to Partnership Accounting 11 II. Treatment of Liabilities: The Basics 15 a. Impact of Liabilities on Partner’s Outside Basis 15 b. Contributions of Encumbered Property 16 III. Contributions of Services 23 a. Introduction 23 b. Receipt of Capital Interest for Services 24 c. Receipt of a Profits Interest for Services 30 i. Current Law 30 ii. Proposed Regulations 31 IV. Organization and Syndication Expenses 32 PART 3: OPERATIONS...
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...Week 4 DQ 2 Matrixed Employee Environments Week 5 DQ 1 Performance Review Session Week 5 DQ 2 Status Reports Week 6 DQ 1 Corporate Decision Making Week 6 DQ 2 Weighing Decision Criteria Week 7 DQ 1 Corporate Ethics Tactics Week 7 DQ 2 Profit vs. Responsibility BUSN 460 Week 1 Team Name and Contract BUSN 460 Week 2 Analysis Report - Issues Report BUSN 460 Week 3 Individual Financial Analysis Report BUSN 460 Week 4 Analysis Report BUSN 460 Week 5 Analysis Report BUSN 460 Week 6 Analysis Report BUSN 460 Final Project Consulting CanGo Final Report BUSN 460 Senior Project Week 3 Individual Financial Analysis Report Individual Financial Analysis Report Conclude working on your Individual Financial Analysis Report, due this week. Note that this is not a team assignment. Be sure to include proper citations for all references you use. Go to the CanGo Intranet and pull the financial statements. Use these to fill out the table found in Doc Sharing labeled Financial Analysis Project, and submit to the Individual Financial Analysis Dropbox in Week 3 after making sure that you have added your last name at the beginning of the file name for your file. Your assignment is due by Sunday, end of week, 11:59 PM (Mountain Time). Submit your assignment to the Dropbox located on the silver tab at the top of this page. For instructions on how to use the Dropbox, read these Step-by-Step Instructions or watch this Dropbox Tutorial. Course Home – Financial Analysis...
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