Option Reports Samples For Students

Dear Texas Bob,

The calculations made were based on formulas we deem fit. In obtaining the income, we used the cash flow method, which is simply the difference between the cash that flows in versus the cash that flows out of the business. That method would prove to be more accurate since in the retail food industry, cash is considered king.
Likewise, we discounted the values using the present value formula. We deem it important that the time value of money shall be considered to accurately reflect the amounts, not in a nominal sense, but in its real sense.
Lastly, we also ...

BUSINESS FINANCING

Introduction
Business owners and managers seeking financing encounters an essential decision regarding choice of whether to borrow money or to make use new equity capital. Given that equity and debts have very varied characteristics, each of them has different effect on cash-flow, earnings, and taxes as well as on balance sheet. They also have different impacts on any company`s dilution, leverage as well as a host for other financial metrics by which companies are measured. Lastly, each business financing options presents a different kind of relationship in relation to the financing source. Thus, a company`s plan on ...

Business Decision-Making

Option 3: Increasing Investors5
Option 4: Keep the Business as it is6
Business Decision6

References8

APPENDIX9
Introduction
Businesses exist in a dynamic environment where circumstances keep on changing, and the businesses have to adapt to the changes to succeed. Businesses that are unable to adapt to the new environment find themselves closing shop and considering other options. Changes in government policies tend to affect small businesses more than they do to established businesses. This is largely because, the small businesses have limited capital bases, and their net income is usually limited and cannot significantly cushion them when harsh policies are ...

Business Decision-Making

Take Over3
Franchising..4

Increasing Investors5

Keep the Business as it is.5
Business Decision....6

References7

Introduction
Businesses operate in an environment that is regulated by the government and sometimes the government can make some policy changes that will affect either positively or negative. For instance, a recent change in government policy has affected the operations of Lemon Dessert & Café. Lemon Dessert & Café is a small scale restaurant located in the Stratford Shopping Mall in London. The restaurant sells mainly Asian food varieties. It is the only restaurant selling Asian cuisine within the Mall. The business is currently in its fifth year of operation ...

Background3

External Environment....4

Political Factors.4

Economic Factors..5
Social Factors....6

Technological Factors6

Internal Environment6
Critical Evaluation.7
Dutch Model Problem Solving 8
Goal-Setting Theory in the Retraining Program..11

Implementing the Retraining Program.12

Consultancy Role.13
Conclusion13
Reference List..15
Hai Di Lao Hot Pot Strategy
Background
Hai Di Lao Hot Pot is a chain of restaurants established in Cihina in 1994 and is now spread across China, South Korea, Singapore and the USA (Haidilao 2016). As the name suggests, its specialty is the Chinese Sichuan hot pot, a dish in which the ingredients are assembled together and are cooked in a hot pot at the table of the diner. The humble beginnings, ...

REFLECTIVE REPORT: DEVELOPMENT OF A REWARD MANAGEMENT SYSTEM

Reflective Report: Development of a Reward Management System
Overview of the situation
The purpose of this report is to reflect on the organisational structure and management system at Sur University College in Oman. Sur University College offers a number of very important services to students and the community alike, but there are certainly struggles that the organisation experiences as well. The college is a diverse learning environment, and the organisation as a whole employs a number of staff, which often has a compounding influence on the overall fluidity and efficiency of internal organisational culture. Underperformance is sometimes a problem ...

REFLECTIVE REPORT: DEVELOPMENT OF A REWARD MANAGEMENT SYSTEM

Reflective Report: Development of a Reward Management System
Overview of the situation
I reflect my experience at TSB Bank, Benford branch in 2016. The bank was underperforming since the employees were unable to meet the monthly set targets. This situation impacted the bank’s revenue as well as the provision of services to customers. Even after several meetings between the head of operations and employees, the situation worsened each month. A team of specialist was set up to investigate the issue. I was given the mandate to lead this team, and our core task was to identify the problem ...

Introduction

Costa Coffee is a multinational coffee company, founded in 1971 and headquartered in Dunstable, Bedfordshire. Founded by Costa family, the company started as a wholesale operation, working with specialist Italian Coffee shops. In 1995, the organization was acquired by Whitbread, who adopted very aggressive growth strategy, expanding the physical operation of Costa Coffee to over 2,800 shops across 30 countries. With over 1700 stores in the United Kingdom account for a major part of the total revenue of the company. Costa Coffee employs over 45,000 people and serves 25 million customers annually.
Costa Coffee operations are complex, ...

Part. 1 Concept introduction and analysis

Introduction
This report presents a proposal for a restaurant establishment in Clarke Quay in Singapore. The report provides an overview of the proposed location and the market trends identifying the suitability of the proposed concept. To achieve that, the proposal involves analysis of the target market and the financial prospects of the business deciding on whether the model is viable.

Restaurant concept

Generic strategy
The restaurant will have a premium pricing given the target customers it will be serving in Clarke Quay. The customers are mainly professionals and visitors with substantial income to afford the premium price for the food items ...

Affiliated Institution

Appendix:
Introduction
Objective P. 3
Program Details & Classification P. 3-4
Obstacles Facing Stakeholders.
Citizens. P. 4-10
Immigrants. P. 10
Employers & Workforce. P. 10-12
Options for Individuals without Affordable Coverage. P. 12-13
Conclusion. P.13
References. P. 14
Introduction
The purpose of this report is to analyze the Affordable Care Act (ACA) that was passed by the Congress in March 2010. In this document, we are going to discuss the program’s objective, how it affects the different stakeholders within the American Society, what are the pros and cons and what are the barriers for its implementation (or consequences); we will ...

Executive Summary

Eldredge, Inc. is a major provider of by-product management services with the specific goal of performing these services in a responsible and environmentally conscious manner. With Eldredge’s multi-disciplined professional staff, field technicians and logistics specialists, Eldredge offers a complete spectrum of environmental services. Eldredge Inc. is headquartered in West Chester, PA and it provides services in the industrial, refinery, commercial, government, and utility markets. Eldredge, Inc. operates four main business units including:
1) Waste Transportation
2) Industrial Field Services
3) By-Product & Waste sourcing
4) Oil Reclamation & Water Treatment
Eldredge’s facility is permitted to handle an array of ...

Executive Summary:

The competition in the market is growing and energy sector is not an exception. The saturation of the players is high and thus the intensity of competition is high. Windflow is a Company that has been serving its client since a long time; however the Company has not been able to set any competitive advantage in relation to the industry.
In this scenario on the business level, there are two open options for the business. They are either to enter into a new market category or to create a unique strategy of positioning in the market. There are two ...

An Assignment Submitted by

Executive Summary
The current research evaluates the option of online education in the community colleges. It is believed that the online programs may benefit the students and the educational facilities in terms of cost-efficiency and effectiveness. The main goal of the research is to reveal if online courses in community colleges have the potential to reduce costs for education and become an effective substitute for the conventional programs. In order to reach the goals, the study implemented a qualitative research design by using literature review as the tool for collecting the data, where the analytical and deductive methods served ...

Introduction

Since the mid XX century, the oil industry occupies a leading position in the global energy sector. A prerequisite for the implementation of large-scale long-term investments in the oil industry under the condition of a favorable outlook for oil demand in the world market is the availability of relevant geological reserves of oil in a particular region and the world at large. OPEC-countries account for over 40% of world oil production. Especially, the Middle East, particularly the Gulf basin, where there are the largest oil fields in the world, is rich for oil reserves (OPEC, 2015). Oil is extracted ...

Situation

Speculative Strategy: Currency options
Option premium = 1,000,000 × 0.0005 = $500
As shown by the diagram, currency options will help ABC Corporation to mitigate the currency risk. It is speculative since it not only protects the firm from unfavourable movements in the exchange rate but also gives it an opportunity to gain profits. It protects the company from downward movements in the exchange rate since the minimum it can receive is $9,200 irrespective of how low the rate falls. However, the gains from forward exchange rate movements are not limited. If the exchange rate is more than the ...

Final EI and EI Report

1: EI Survey
The results draw the following inferences. First, the rise in the first aspect shows that I achieved the need to concentrate on the present emotions to improve my self-awareness and mindfulness skills. Second, the drop in self-regulation means that it would take longer for the breathing exercises to work as a way of controlling my negative emotions and avoiding confrontation.
Third, my facilitation of emotion in others implied that I have been slow in learning to think about others and their perspectives. This ability would make me understand how to react in the event of an ...

IT Report – Electronic Stock Control System Risk Management
INTRODUCTION

In this scenario, a charity is selling donated goods through a variety of locations, assessing their value through an “expert” and often making changes to the inventory as they see fit. The charity wants to set up an electronic stock control system and sell their donated goods through e-commerce in order to increase their revenue. There are many risks that must be assessed, each of which carries a varied level of importance and significance. Once those risks are assessed, steps must be taken through proper risk management to avoid as much liability ...

BUSINESS DECISION MAKING

Business Decision-Making
Question 1

Another key feature that may hinder effective launch of the project within a period of 12 weeks is that some of the activities are considered as being critical for the project leading to a situation where the management may opt to focus more on such activities. It would be important for the management to ensure that it takes caution as a way of promoting overall success when dealing with critical activities. From the list of activities, the earliest activity will be activity D, which focuses on the assembly of all the key items that would ...

Executive Summary

This report paper provides information about a business idea whose aim is to provide an alternative mean of transport that is convenient in short distances, less costly, and which can take short time to avoid exhausting for ill or old persons. This report talks about a phone application called Travel companion. This application helps one to travel from city to city by car in a more efficient and comfort manner. With this application, one is linked with other persons travelling to common destination ad also splits your expenses and burdens incurred while travelling with other persons. This application helps ...

Executive Summary

Chez Yasmine is a French restaurant chain that has managed to succeed in the local French market and international British market with their product. To further expand, Chez Yasmine has decided to choose one of the following countries in East Asia: China, Indonesia, and Malaysia. The economic and cultural dynamics of all three countries are different and needs to be analyzed before making the final decision over the choice of an expansion market. To expand in International market, Chez Yasmine would need to overcome local competition and find a suitable strategy to expand their business. Different and dynamic factors ...

Executive Summary 3

Introduction 4
Decision Making 4
Decision Table 4
Figure 1. Decision table 5

Decision Making Under Uncertainty 5

Figure 2. Uncertainty decision 5

Optimistic 5

Pessimistic 5
Criterion of Realism 6
Equally Likely 6
Minimax Regret 6
Expected Monetary Value 7
Figure 3. EMV when no additional information was gathered 7
Figure 4. EMV with a favorable result from the additional information 8
Figure 5. EMV with an unfavorable result from the additional information 8
Figure 6. EMV from the additional information 9
Conclusion and Recommendation 9

References 10

Appendices 11
Analytical Experience and Plans 13
Executive Summary
Management decisions have always been considered a difficult task especially ...

Analysis of How Uber Changes the Way World Moves

Executive Summary ---------------------------------------------------------------------------------- 3
Analysis of the Uber’s Business Model ----------------------------------------------------------- 3

The Revenue-Generation Model of Uber ------------------------------------------------ 5
Value Propositions -------------------------------------------------------------------------- 7
Uber and the Decision-Making Process ----------------------------------------------------------- 8

References --------------------------------------------------------------------------------------------- 10

Executive Summary
Generally functioning in connecting passengers and cab drivers in the shortest amount of time possible, Uber is considered by many to be one of the most groundbreaking innovations of this era where advanced technology is the primary key to serve people in the most efficient way possible. Making a big name in less than a decade, many still question the methodology employed by Uber for it ...

Executive Summary

For the purpose of writing a report on tourism marketing, we have chosen Singapore Airlines. The reason behind choosing this airline is because it is regarded as one the biggest airlines in the world and has its headquarters in Singapore. Singapore has always been a major attraction for tourists and those who visit Singapore must also travel via the national airline so as to make the journey more memorable. The revenues of Singapore Airline have always been growing, however, the recent rise in competition within the airline industry has led to low turnover ratios. A survey has indicated that ...

Introduction

The strategy is the purpose and direction an organization takes to get to its future and achieve long-term goals. It involves motivating trustees in the organization to engage meaningfully with the external environment. The organization, thus, matches its diverse capabilities with the needs of the stakeholders. An organization and in this case the MacDonald has a strategy that determines how the business relates to the outside world. It also determines how the organization will take every opportunity to innovate, improvise as well as make improvements. MacDonald should have a strategy that concentrates on priorities, making sure that the organization’ ...

Executive summary

Cases of negative experiences on Facebook are on the rise hence the need to research on effects of such events with regards to gender. Cyber bullying is an online epidemic for both males and females with the teens being the worst affected since they are the ones who spend a lot of time interacting on Facebook. However, females are prone to incident of cyber bullying more than their male counterparts since the latter engage more in peer harassment. Among the acts that expose ladies to incidences of cyber bullying on Facebook include spreading rumors about someone online, distributing unflattering ...

The world is fast changing. Advancement in technology has seen companies make some hard but worthwhile choices so as to remain viable and in business. And the field of prototyping as well is rapidly evolving. According to Bak (2003), new technologies in 3D printing have enabled companies to print massive volumes of complex designs in a short period, an undertaking that used to take a lot of time and labor resources. Every existing and upcoming business is focusing on maximizing profits and minimizing costs. Family businesses, however small, are no exception as well. The current situation at EGCM is ...

Lack of fresh water for agricultural, domestic, and industrial use is a great hindrance to development in many parts of the world. According to Mwakikagile, water shortages are more prominent in the arid and semi-arid areas. Groundwater is very sensitive to climatic changes and agricultural exploitation. Over the past few years, groundwater extraction for purposes of irrigation has resulted in disruption of natural balance and aquifer overdraft in these regions. According to Rushton, groundwater reproduction is imperative to establish apposite management policies since the hydrology of arid and semi-arid regions is quite different from that of more humid regions. This ...

Abstract:

Lack of fresh water for agricultural, domestic, and industrial use is a great hindrance to development in many parts of the world. Water shortages are more prominent in the arid and semi-arid areas. In addition to that, the inadequate fresh water resources found in these regions are endangered when it comes to quality due to the numerous man-induced changes. Moreover, the limited water available is limited to groundwater. In there is any surface water, it is mainly flash floods that results from high intensity rainfall that falls for a very short time. Therefore, these floods have very little potential to be a ...

Aims and Objectives of the Experiment

The main objective of this experiment is to determine the concentration of different substances. This is achieved by determining the end point(s) of different titrations using the automated potentiometric titrator. These points are known as equivalence points. The units of measurement are the standard units used in titrations i.e. Molarity (moles/liter) of substances used while the quantities of these substances are measured in mL (milliliter).

Theory and Principles

Potentiometric titration is a volumetric method which measures the potential between two electrodes, namely reference and indicator, with the change in the volume of the reagent that is added, known as the titrant. ...

Introduction

A report following a global study of 44,000 people in the tourism sector by TripBarometer Connected Traveller report states that China is among the few top ten nations with connected travellers and categorises 49% of the Asians as connected travellers as most of them use a PC or mobile for booking trips . TravelBurma App targets the Chinese travellers, local business travellers, and other foreign travellers in the age group of 21-50 years. As Myanmar is a business district unit, people often prefer travelling there than any other part of China. During the year 2015, more than 4.68 million ...

Introduction 3

Overall Analysis 3
SWOT Analysis 4
Marketing Mix 7
Financial Position 9
Conclusions 10
Recommendations 11

References 13

Strategic Management at Café de Coral Holdings
Introduction
The food industry is a promising one with growth potential. This is even same in the case of the fast food industry. The concept of eating out has established itself all over. One reason for this is the fast-paced life of the modern world. People are becoming more adventurous in terms of trying out newer cuisines and constantly looking for variety.
The Strategic Management of one such company, the Café de Coral Holdings Limited (Listed ...

Abstract: 2

Product 3
Place 4
Price 4
Promotion 5
Social media 5
Televised communication 6
Personal selling 6
SWOT Analyses 6
Threats 7
Findings 7
Challenges 8
Opportunities 9
Recommendations: 9
Conclusion 11
Last US bag 14
Abstract:
The Last US Bag company is a leading company which provide its consumers customized products and services and it is the main promotional strategy of the company. The market mix explains that the company is strong in its products and are able to cover maximum areas for its supply chain. There are explanations about the company’s SWOT analysis and recommendations from ...

Executive Summary

Fossil fuels are the predominant source of energy for industrial and transportation consumption. It is however expected that in a few more decades, fossil fuels will have lesser role to play than non-conventional oil and gas sources and renewable energy sources. This paper presents an overview of some of the socioeconomic factors that are driving the global oil industry and their implications for the UK industry. Four key influences are studied to understand the implications for the industry in terms of economic and environmental factors.
The steady influence of OPEC is a significant factor in the pricing of crude ...

Compensation increases must be determined by a workable and properly designed work performance management system. All employees of CORE must have their work appraisals to understand their contribution to the success of the business. The appraisal system will be used to rank and rate every employee, and it is that system that the compensations for the employees will be based on every end of the year to determine salary increases, bonuses and other incentives like training and promotion. This paper examines the current compensation status of CORE and from that develops a plan to manage the arbitrary compensation increases ...

Internship Report

As far as I am an intern in the company, the learning process has taken the course as I have had two field trips to collect data about customer views of the company’s products. Being new to this place has been a challenge but am happy about the teamwork. All employees that I have had an encounter with have proved that they are ready to learn from others. This makes them friendly to me as an intern. They help where necessary for the good of the company. Learning is a process and has already taken the course. Various ...

Introduction

The growth path of the business is one of the decisions that an entrepreneur has to make. Such a decision should consider the input of the stakeholders of the business. The Housing Action Network is a business at such a point in its growth curve. This decision is even more complex when there are multiple associates involved as stakeholders. The fact that the business is owned by an individual who works with several associates makes the decision even more challenging. . Some lingering questions include whether the customers buy from the owner of the business or from the Housing Action ...

Introduction

It is imperative to note that productivity growth is an aspect that is often used by economists to gauge the performance of an economy. In evaluating the living standards of a country in the long-term, the efficiency with which capital and labor are combined has a significant role to play. However, it is worth noting that productivity alone cannot be relied on to measure the performance of an economy as it is inefficient. The concept has made most analysts to focus on other features such as labor productivity, a figure that is often arrived at by dividing the total ...

Business Report

The report analyzes the workforce transportation habits of the company. As the company is the largest private employer in the area with 43,500 employees, the city and county transportation officials have requested to look into this matter. To reduce the impact of the workforce, an employee survey is conducted which is analyzed below to help in making a proper decision. The purpose of the report is to analyze different factors and reach to the best possible solution.

The factors identified in the survey are presented in this section of the report. The data collected from the survey is ...

Introduction

The report is aimed at reviewing the Bunnings Warehouse website, and documenting a critical evaluation of it. The website will be evaluated in terms of its compliance with responsive web design and development principles, usability, interactivity and design aspects. The report will conduct an extensive analysis of the website to identify both its advantages of disadvantages.

Discussion

The subject of this evaluation is a website of a largest hardware store in Australia, Bunnings Warehouse. Its main purpose is advertising goods, such as tools, furniture, hardware and construction products. Bunnings do not offer buying products directly from the website, but have ...

Executive Summary

International growth of a company is strictly defined by the expertise of its managers in training and developing human resources abroad that can work with the organizational structure of the parent company. But training employees abroad is considerably a demanding task. This is especially because of the cross-cultural differences that will hinder most of the usual training and incentive programs that are based out of the ethics of parent corporation. It is essential that the parent corporation understand the cultural practices as well as sensitivities of the target country before venturing into business with it. This is where the ...

Activity 1: Appendix D; Financial Activity Tasks

A: Asset Register (for the Month of June)
B: Transaction Allocation and Coding
C: Identification of receipts and payments
Coding: R = Revenue, P = Payment, CR = Cash Receipt

D: Allowances and deductions

E: Other statutory reports for a partnership
Option 1: calculate GST and report quarterly
G1: 420,000
Does the amount show at G1 include GST: YES
PAYG tax withheld:
W1: 12,500
Option 1: Pay a PAYG instalment amount quarterly
T7: 2,210
Summary:
1A: 38,181
4: 2,040
8A: 40,221
1B: 36,298
8B: 36,298
Payment amount: 9: 3,923
Annual income tax
Fringe benefits tax
Taxable Payment ...

Political - Legal Factors

The Riverlife operates in Australia and the political-legal factors of the country are likely to have a strong impact on the operations of the business. The business laws of Australia are developed to look after the rights of customers and to increase competition and trade in the market. Australian business laws also stress organizations to engage in ethical and legal practices to ensure that there is a positive and increased competition in the market (Prasad & Tata, 2003). The country also supports the practice of consumer laws whereby such laws protect the rights of the customers and provide them with ...

International Marketing – Iceland Supermarket

Introduction
Iceland Foods Ltd. is one of the leading names in the food retail sector in the UK. The company was founded by Malcolm Walker in 1970; and, since then, it has undergone consistent growth in its popularity, consumer-base, and profitability in the domestic market. Before, fridges and freezers came to be commonly used; it focused on selling loose frozen foods i.e. vegetables and meat. Later on, it worked on product development strategy by introducing some branded grocery items that proved to be a booster to its sales revenue. Within 46 years of its business life, the company has ...

Abstract

Financial analysis is an essential tool in the hands of the manager, as it is with its help the decisions related to the company’s finances are taken. Without the analysis and grounds for making such management decisions, the firm cannot achieve the desired level of income, or the lack of financial settlement will lead the company to bankruptcy. The purpose of the assignment was to perform financial analysis of a company listed on the Bursa Malaysia. Dominant Enterprise Berhad was chosen for the completion. The Malaysia-located company turned into public listed organization with thirteen subsidiaries, operating on production ...

Introduction

The workforce of any organization is one of the key components in achieving success. An underperforming staff member presents a big problem to the organization because of the inefficiency of their work. In this paper, ways through which an underperforming store manager in Coles Stores should be handled will be addressed.
Underperforming workers hinder the progress of an organization making it less efficient and unable to meet its goals and mission. These employees need to be dealt with in the realms of their rights. Most companies start off by counseling underperformers, if this does not work disciplinary action is ...

Executive Summary 3

The Concept of Social Media Marketing (SMM) – An Introduction 4
A brief introduction of Gordmans Stores Incorporated and the manner in which its vision and mission statement has influenced its digital marketing strategy and decision-making 4

Three Key Recommendations on How Gordmans Stores Incorporated could Apply Digital Marketing Strategies and Benefit from this Concept 5

Recommended Strategy Number 1 - Social Media Marketing Approaches 5
The Passive Approach 5
The Active Approach 6
Recommended Strategy Number 2 – Reach Unique Target Market for B2B Connections 6
Recommended Strategy Number 3 – Interact Actively with Visitors and Customers to get Personal 7
Conclusion 8

References 9

Executive Summary
This paper is aimed at making simple, concise and relevant strategic recommendations using which Gordmans ...

Volkswagen Scandal

Dear XYZ,
In response to the work assigned for preparing a report on Volkswagen emission controversy, please find enclosed the detailed internal report containing my findings and recommendations pertaining to the issue. As I found, the company is going through the tough time when it is facing actions from the regulators and other agencies for violating the emission norms of the different countries. Also, there is a big blow to credibility in the eyes of customers. Concerted efforts of all the stakeholders are required to tide over the crisis. Based on the sources I referred to, the report goes ...

Ethical Analysis

Introduction
The task of a project manager is often not easy considering that they encounter a number of dilemmas when it comes to making decisions that are vital for the successful completion of the project. Therefore, project managers are required to know many things, and carry out a large number of tasks on a regular basis with substantial responsibility. The question on what should project managers do when they come across tough dilemmas depends on a number of issues including the theory that the results are of more value than the actions. This paper will analyse the scenario where ...

Psychology Summaries

Solomon, Caren G., Murray B. Stein, and Jitender Sareen. "Generalized Anxiety Disorder." The New England journal of medicine 373.21 (2015): 2059-68. ProQuest. 7 Apr. 2016 .Retrieved fromhttp://search.proquest.com.contentproxy.phoenix.edu/docview/1735349848?pq-origsite=summon
Generalized Anxiety Disorder (GAD) is a condition that creates excessive worry and concern in a debilitating manner for those afflicted with the condition. “According to representative epidemiologic surveys, the estimated prevalence of generalized anxiety disorder in the general population of the United States is 3.1% in the previous year and 5.7% over a patient’s lifetime; the prevalence is approximately twice as high among women as among men” (Solomon, Stein, and ...

Introduction:

With the growing possibilities of work opportunities, employees have multiple jobs to choose from. One of the key influential factor to take up the decision of a job change is compensation. It motivates the employees to fulfil the expected roles and objectives assigned to them. Strategic compensation differs in such a manner that here the employee is not considered just as an overhead. The employee’s salary and related monetary benefits are directly related to the strategies that have been formulated to achieve the company’s crucial objectives that ensure the profitability and sustainability of the firm in the ...

Arguments in favour of presenting redeemable preferred stock as a liability

According to SFAS 150, a mandatorily redeemable preferred stock should be reported as liabilities in the statement of financial position. This is unlike other types of preferred stock that are reported as equity in the stockholders’ equity section of the balance sheet. There are several arguments for the presentation of preferred stock as equity. Below is a discussion of why redeemable preferred stock should be presented as equity in the balance sheet.
Firstly, the definition of redeemable preferred stock shows that it is more of equity than debt. It is defined as preferred stock that allows the issuer to ...

Abstract

Several accounting principle have been put in place to ensure that the financial statement presented to users are free and fair. The principle of consistency ensures financial statements are prepared using the same principle year after year. Materiality concept ensures that only valuable information is included in financial statement. Principle of disclosure ensures that all valuable information is included in preparation of financial statement. Then the principle of conservatism makes sure that losses are recorded when foreseen while profits must be earned before recording.
The fixed asset register keeps eye on all fixed assets of a firm. The assets ...

Part Four – Anthropology.

1. Man’s Creation.
a. Preliminary Considerations.
i. The fundamental difference between humans and angels, as Shedd states, is that “God created man male and female.” This implies that man is “incomplete if in isolation from one another.” However, angels are “sexless” which means that although they have been created with “reasonable and immortal souls” like man, they are not man or woman and are therefore, infinitely more complete than man.
1. This means that we must live at one with our alter-gender counterparts and consider each other equally as important. We are only whole humans ...