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Balanced Scorecard the Company That I Am
Words: 681 Length: 2 Pages Document Type: Essay Paper #: 42092135
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Balanced Scorecard

The company that I am going to study is Google. This company makes most of its money from online advertising. hile it has a wide range of different services and products -- Android and Chrome being to prominent ones -- advertising is where it makes its money. The mission of Google is to "organize the world's information and make it universally accessible and useful" (, 2013). The company does not have an explicit vision statement. It competes on a differentiated strategy. This means that it seeks to sell more ads than its competitors by delivering the most eyeballs, but also by being able to provide significant data about those eyeballs. Google sells ads, therefore, by allowing its customer to better target their ads, something that adds value. Competing on value-added is typically associated with a differentiated strategy.

Google has a rather exceptional financial situation, in that it is…

Works Cited:

MSN Moneycentral. (2013). Google. Retrieved April 30, 2013 from (2013). About Google. Retrieved April 30, 2013 from 

Forbes. (2013). Best companies to work for 2013. Forbes. Retrieved April 30, 2013 from 

Stewart, J. (2013). Looking for a lesson in Google's perks. New York Times Retrieved April 30, 2013 from

Balanced Scorecard Method Performance Measurement
Words: 13021 Length: 45 Pages Document Type: Research Proposal Paper #: 36300732
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However, none was found that centered on small hotels in China. This research add to the existing body of research by providing an assessment of the balanced scorecard method in this special business setting. The information obtained by this study will help to make small hotels in China more competitive and able to compete well into the future.

This research will play an important role in the development of the small hotel business in China in several important ways. It will help them to see what areas of their business need improvement, it will help them to pinpoint specific problems within their organization. It will help to bring weakness from obscurity into the forefront where solutions can be found. It will also show them their strengths and the area that could be developed for even greater prosperity in the future. This research will help small hotels to develop long-term vision…


Alleyne, P., Doherty, I. And Greenidge, D. (2006). Approaches to HRM in the Barbados Hotel Industry. International Journal of Contemporary Hospitality Management, 18, 2, 94 -- 109.

Balanced Scorecard Institute. 2009. Balanced Scorecard Basics. [Online]. Available at: 

Business and Strategy Insight for You. 2009. [Online]. Available at: 

Chen, C.N. And Ting, S.C. 2002. A Study Using the Grey System Theory to Evaluate the Importance of Various Service Quality Factors', the International Journal of Quality & Reliability Management, 19, 6, 838 -- 861.

Balanced Scorecard Google's Internal Business Processes Are
Words: 605 Length: 2 Pages Document Type: Essay Paper #: 17944695
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Balanced Scorecard

Google's internal business processes are surprisingly informal for a group of engineers. Rather, Google likes to encourage the creative side of their workers, and so there is an emphasis on projects, even where there is no clear objective at the outset. The company also embarks on projects where there is no clear profit potential -- such is life at a company with $50 billion in the bank. The reality is that Google does all of this because it recognizes the importance of intellectual property in its success. The company hires great people, but then it allows them to innovate and perform, and the internal operations are specifically design to remove constraints to innovation.

On the more conventional side of the business, where Google runs the advertising business that makes all of its money, the company does have more formalized business processes. There is still an element of innovation…

Financial Perspective and Balanced Scorecard
Words: 954 Length: 3 Pages Document Type: Research Paper Paper #: 8052225
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The Balanced corecard & the Financial Perspective

CCRC (Cattaraugus County Rehabilitation Center) is a non-profit organization that focuses on the rehabilitation of disabled people in order to improve their quality of life. The organization also delivers the comprehensive services for disabled people to achieve maximum independence. imilar to the for-profit organizations that used balanced scored to maximize their revenues, the Center also attempted to use the strategy planning tools to enhance its effectiveness, however, the organization faced several challenges in its implementation. The new Director of the trategic Planning introduced the Balanced corecards tool "to cascade strategic planning throughout the entire organization." (Martello, Watson, Fischer, 2008, p 72). The goal of using the corecard is to align each area of the organization with the overall strategic plan.

This paper argues that the organization has done a good job by implementing the Balanced corecard…



Total Contributions


Program Service Revenue

Implementation of Balance Score Card Approach
Words: 871 Length: 3 Pages Document Type: Essay Paper #: 16408781
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Balanced Scorecard Approach by Cattaraugus County eHabilitation Center

Unlike many so-called "management fads" that emerged over the past 20 years, the balanced scorecard approach has been shown time and again as an effective way for companies of all sizes and types of better manage their resources in ways that provide them with a competitive advantage. This paper provides a review of the relevant literature to demonstrate that Cattaraugus County ehabilitation Center did an effective job of implementing a Balanced Scorecard approach in a fashion that reflects their organizational mission and vision. A summary of the research and important findings concerning the Center's implementation of a balanced scorecard approach are presented in the conclusion.

eview and Discussion

Balanced Scorecard Overview

The Balanced Scorecard approach was developed and refined during the 1990s by Kaplan and Norton with the goal of identifying those factors that are most responsible for driving organizational performance (Martello,…


Mackay, A. (2004, October). A practitioners' report based on: Shareholder and stakeholder approaches to strategic performance measurement using the Balanced Scorecard. CIMA

Research Report.

Martello, M., Watson, J.G., & Fischer, M.J. (2008, September). Implementing a Balanced

Scorecard in a not-for-profit organization. Journal of Business & Economics Research,

Cash Budget and Target Cash Balance the
Words: 946 Length: 3 Pages Document Type: Essay Paper #: 60004398
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Cash budget and target cash balance

The target cash balance is defined as the ideal cash amount a company intends to hold in its reserve at a given time. This figure seeks to strike a balance between the balance sheet costs of extremely little and too much cash. While a company with surplus cash at hand may misuse on investment opportunities, a company with poor cash will often be forced to make undesirable transactions to create more operating capital (Besley & Brigham, 2011). Individual investors are advised to set their target balance too. They may estimate at least the percentage of their holdings in cash to avoid such pitfalls.

Cash budget refers to the operating budgets and capital expenditures. It begins with the initial cash balances then cash inflows are added to the available cash. Cash outflows will then be subtracted to obtain the cash balance. If the cash balance…


Besley, S., & Brigham, E.F. (2011). Principles of finance. Mason, Ohio: South-Western.

Brigham, E.F., & Daves, P.R. (2012). Intermediate financial management. Mason, Ohio: South-Western.

Brigham, E.F., & Houston, J.F. (2012). Fundamentals of financial management. Mason, Ohio: South-Western Cengage Learning.

Ehrhardt, M.C., & Brigham, E.F. (2009). Corporate finance: A focused approach. Mason, OH: South-Western/Cengage Learning.

Uefa Regulations of Competitive Balance
Words: 1934 Length: 6 Pages Document Type: Essay Paper #: 72794712
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The impact of the UEFA implementation of the Fair Play Financial egulations could have a ripple effect that hurts soccer teams around the globe.

The Zimbalist article entitled, "Sport as Business" (2003) also brings up a good point about the socialization of sports leagues. Before the UEFA regulations take effect, the league operates in a relatively capitalist manner. Certainly many of the monetary imbalances that exist are not readily apparent when officials audit the books of the different teams, but as a business model, the new UEFA regulations may very well hurt the revenues of the entire league, not just certain teams specifically (Zimbalist, 2003). This would occur as club owners looking to turn a profit would be severely limited by financial restrictions put in place that force owners to stay debt-free. Owners will have less opportunity to attract talented players, especially owners of teams whose revenue is rather small.…


Conte, Niccolo. 2010. "UEFA's Financial Fair-play and why we should care." Soccer Lens

Homepage. Found Online August 15, 2010 at < >.

Ducrey, Pierre; Ferriera, Carlos Edward; Huerta, Gabriel; and Kevin Tallec Marston. 2003.

"UEFA and Football Governance: A New Model." Centre International D'Etude Du Sport.

Corporate Outsourcing - Balance of
Words: 692 Length: 2 Pages Document Type: Term Paper Paper #: 93575344
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In other words, on a balance sheet, outsourcing often makes sense. Take the following example of a study of one hundred domestically run company, where "on average," it cost an accounts payable department $16.54 to process a vendor payment," meaning that it cost the company "probably $10.50 - $11.00" to collect payment while using internal company labor on a permanent basis. (Cass, 2005) By out sourcing collection to a cheaper foreign or domestic firm, the original firm could save a great deal using workers in this relatively unobtrusive and mechanical capacity.

However, highly publicized, extensive use of outsourcing is not always so hidden -- for example when troubleshooting staff at a computer company may be technically literate, but not technically or colloquially fluent with the English language of most of the users of a 'help line.' Exploitation of local labor in poorer nations of Asia and Africa has incurred negative…

Works Cited

Cass Informations Systems. (2005) "ROI Outsourcing." Retrieved 26 Jul 2005 at 

Donlon, Peter & John Kropp. (2005) "Offshore vs. Onshore outsourcing." API Company News. Retrieved 26 Jul 2005 at 

Outsourcing Discussion. (2005) Cadence Corporation. Retrieved 26 Jul 2005 at

Application of Financial Statement
Words: 541 Length: 2 Pages Document Type: Essay Paper #: 11076185
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alance sheet of a business describes a picture of that business from a financial point-of-view. The balance sheet represents a real time analysis of the company and can assist all those who understand its purpose in gaining a full understanding of conducting the operations of that business. The balance sheet of a company will have sections identifying the company's assets liabilities and equity.

Assets describe the positive and liquid attributes of a company. Liabilities have the opposite effect. The equity of a balance sheet highlights the relationships between the liabilities and the assets of the organization. The owner's equity of the balance sheet helps introduce capital that is unaccounted for in either the liabilities or assets portion of the balance sheet.

Liquid assets include cash, inventory, money received from paying customers, prepaid expenses. Investments, property and other intangible assets are included within balance sheets. Liabilities include money owed to accounts,…


Tulisan, P. (2010). Understanding the importance of a balance sheet. Interview on MSNBC 20 June 2010. Viewed 20 Aug 2011. - UI90wE&feature=related

"U.S. Small Business Administration sample spreadsheet for a small business." Archived from . Retrieved 2011-08-20.

Fact Sheet on Hypomagnesaemia
Words: 452 Length: 2 Pages Document Type: Essay Paper #: 32690635
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Fact Sheet on Hypomagnesemia

Hypomagnesemia: An overview

Etiology, pathophysiology, incidence & prevalence

Hypomagnesemia, otherwise known as magnesium deficiency, is defined as the patient possessing a serum Mg concentration of < 1.4 mEq/L (< 0.70 mmol/L) (Lewis 2009).

Differential diagnosis

Hypomagnesemia is often seen in alcoholics, in pregnant or nursing women, or patients with gastrointestinal disorders due to their inadequate intake of vital fluids and excessive secretion. Other complaints associated with the deficiency include hypercalcemia after removal of parathyroid tumor and diabetic ketoacidosis (Lewis 2009).


An evaluation of the patient, in addition to lab work, will involve a full examination and a review of his or her disease history associated with hypomagnesemia.


Given the causes include taking drugs such as furosemide; a full medical review of the patient's history must be considered (Lewis 2009).

Physical examination

Common symptoms can be both psychological as well as physical in nature…


Lewis, James. (2009). Disorders of Magnesium concentration. Merck Manuals. Retrieved:

Work Life Balance
Words: 1478 Length: 5 Pages Document Type: Peer-Reviewed Journal Paper #: 2979248
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Wok-Life Balance

The objective of this eseach is to examine how business manages should deal with the wok-life balance issues of thei employees. This will be accomplished by conducting a eview of the liteatue in this aea of study and will include pevious studies and epots of an academic and pofessional pee-eviewed natue.

The pesent economy has made the suvival of businesses a challenging pusuit with climbing costs of labo not to mention the opeating expense fo a business. Howeve, flexibility is a pimay chaacteistic of the business that will suvive the pesent economic slump. In addition to the pesent state of the economy a epot published by the Society fo Human Resouce Management and specifically the 'Wokplace Foecast' elates that 57% of human esouces pofessionals "ageed that thee will be an inceased demand fo wok-life balance in the coming yeas." (Avats, 2010, p.1) In a sepaate study epoted by…

references and Business Need to Achieve Business Success. Everything Business Corp! 18 Mar 2010. Retrieved from: 

Buchanan, Leigh (2010) How to Improve Your Employees' Work-Life Balance. 8 Jun 2010. Inc. Top Small Company Workplaces. Retrieved from: 

Kubal, Diane and Newman, Janice (2010) Work-Life Balance a Key Tool for Retention. Workforce Management. Retrieved from: 

Martin, Judy (nd) Work-Life Balance & Employee Engagement. Evan Carmichael. Retrieved from:  -- Employee-Engagement.html

Work-Life Balance: The Business Case (2010 Education Queensland. Work-Life Association Fact Sheet. Retrieved from:

Philosophies Procedures of the Balanced
Words: 1815 Length: 6 Pages Document Type: Term Paper Paper #: 5330712
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As a conclusion I must state that I agree with the philosophies of the ARJ method. I believe that all people must receive equal chances. I am sure that the children usually do not intend to act in a criminal way. I believe that those who adopt this type of conduct are either doing it because of the bad conditions within the family or because of the other influential factors (like the group of friends). However, no matter of the influence, the important fact is for the child to recover. ARJ offers him the change to gain certain skills and to be able to use them in the future, in the process of his professional development. In addition to that, by reestablishing the order inside the community and by letting the child do some community work, the court is making sure that there will be fewer chances for him to…


Pennsylvania Commission of Crime and Deliquency "Balanced and Restorative Justice (BARJ)" 25 Aug 2005, 10 Nov 2006 

Juvenile Law Center, Advancing the Rights and Well-being of Children in Jeopardy "Pennsylvania's Juvenile Justice System," 1996, 10 Nov 2006, 

Angeline Spain, Spotlight Pennsylvania, "The Case-Closing Project: an evaluation of BARJ in Pennsylvania," June 2004, 10 Nov 2006, 

Peter Freivals, Office of Juvenile Justice and Delinquency Prevention Fact Sheet #42, Balanced and Restorative Justice Project (BARJ), July 1996, 11 Nov 2006

Focus Sheet Tamara
Words: 525 Length: 2 Pages Document Type: Essay Paper #: 54089882
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Primary activities: Improving grades; improving athletic performance; increasing healthy behaviors; decreasing unhealthy behaviors; reducing stress

Schedule activities and setting priorities: Tamara will keep a record of tasks on a monthly basis to do every day, labeling them high-priority, medium-priority, and low-priority to avoid getting stressed. This will include exercise and study time as well as formally scheduled activities and also what she eats and drinks every day.

Focusing on goals in a SMART fashion: Set short- and long-term goals that are SMART (specific, measurable, actionable, realistic and timely) for every primary activity domain under her set goals.

Delegate responsibilities to self and others: Determine which actionable goals (such as getting to the weight room three times a week and running twice a week) can be accomplished alone. Determine which actionable goals (such as getting to sleep on time and eating healthfully, which requires roommates to cooperate by not disturbing…

GM and Toyota General Motors
Words: 3237 Length: 12 Pages Document Type: Assessment Paper #: 16414344
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Total Ops.





* = Data not available

(Forbes, Toyota income statement, 2013).

Examining the income statements, Toyota's income fell from the previous three quarters, and the fall was somewhat substantial. Given that GM's net income did not demonstrate the same pattern, it does not appear to be the result of cyclical changes in the automotive sales cycle. In addition, Toyota's total revenue and net income appear to be more directly and positively correlated that GM's revenue and net income.

Balance Sheets

A company's balance sheet is another way of summarizing the company's financial health. A balance sheet is a "financial statement that summarizes a company's assets, liabilities and shareholders' equity at a specific point in time. These three balance sheet segments give investors an idea as to what the company owns and owes, as well as the amount invested by the shareholders" (Investopedia, Balance sheet, 2013).…


Chu, M. (2012, March 27). Is GM a good stock to buy right now? Retrieved February 12, 2013

from Insider Monkey website: 

Forbes. (2013). General Motors Company (NYSE: GM): Balance sheet. Retrieved February

12, 2013 from Forbes website:

Diversification of Banking Returns Through Greater Share
Words: 1592 Length: 5 Pages Document Type: Essay Paper #: 64318924
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Diversification of anking Returns Through

Greater Share of Non-Interest

Income and Off-alance Sheet Activities

The banking system was considered to be stable before the great financial crisis of 2007. The banking system faced the worst turmoil during that period due to the evolution of the nature of banking activities. anks started to employ diversify their sources of income. efore 2007, the one and only function of banks was to take deposits and lend money. Diversification of banking returns included many off-balance sheet activities and non-interest incomes into the features of the banks. The extra features are collectively known as shadow banking because of the lack of transparency in it. These activities increased the borrowing and lending and eventually, everyone was in a financial turmoil.

"The advent of shadow banking has fundamentally altered the nature of banking. Where once banks weremainly in the traditional business of taking deposits and making loans,…


Calmes, Christian, & Theoret, Raymond. "Bank Systemic Risk and the Business Cycle: Canadian and U.S. Evidence." Paper presented at Annual Conference of SocieteCanadienne de Science Economique, Canada, April 27, 2011.

Calmes, Christian and Raymond Theoret. "Financial Services."Lifting the Veil: Regulation and Shadow Banking (2011): 1-6.

Calmes, Christian, & Theoret, Raymond. "The Rise of Shadow Banking and the Hidden Benefits of Diversification." Paper presented at C.D. Howe Institute Conference, Canada, April 2011.

John. H, Boyd and Gertler Mark. "Are Banks Dead? Or Are The Reports Greatly Exaggerated." NBER Working Paper Series (1995): 2-7.

Application of Financial Statement
Words: 983 Length: 3 Pages Document Type: Essay Paper #: 69252774
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Financial Statement

The four financial statements are the balance sheet, income statement, statement of cash flow, and statement of owner's equity. Briefly, the balance sheet is comparison of assets to liabilities and equity. This statement is indicative of a company's position at a specific time. The income statement is a record of a company's operations over a given period of time. It shows a company's expenses, losses and revenues and is indicative of the company's net income during that period of time. The statement of cash flows is intended to provide information about a company's cash receipts and cash payments for operations, investments and financing during an accounting period. Finally, the statement of owner's equity is intended to show changes in owner's or shareholder's equity from one fiscal year to the next. Owner contributions and any additional capitol, such as the sale of new shares, are added to the equity,…


Kurtz, D.L. (2010). Contemporary Business, 13th ed. Hoboken, NJ: John Wiley & Sons Inc.

U.S. Security and Exchange Commission. (2007, February 5). Beginner's guide to financial statements. U.S. security and exchange commission. Retrieved August 24, 2012, from 

"Uses of the income statement in financial accounting." (2010)., Retrieved August 24, 2012, from

Financial Accounting in Module 2 the 35 000
Words: 496 Length: 2 Pages Document Type: Essay Paper #: 38863315
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Financial Accounting

In Module 2, the $35,000 worth of goods was never purchased, so that figure is irrelevant. Now with Module 3, we begin with a balance sheet that does not balance. To this, several changes are to be made. The company raised an additional $225,000, which balances because Common Stock increases by that amount, and the company receives that much Cash. The dividends represent a decline in cash of that amount, and a decline in Retained Earnings. The asset is covered by $400,000 in the land less $50,000 in cash, and the other $350,000 goes to Notes Payable. The result is as follows:

The first major adjustment that needs to be made, based on Module 2, is that the company needs to add back the $35,500 worth of inventory. This should never have been removed. The second adjustment is that the profit would have been higher, by $35,500 because…

Noncurrent Assets Current Assets One May Define
Words: 1040 Length: 3 Pages Document Type: Essay Paper #: 31165777
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Noncurrent Assets

Current assets

One may define assets as those properties that are under the ownership or are the possession of a firm. Assets are divided into two like current assets and long-term assets. Long-term assets include land, buildings, and firm vehicles. Current assets are those assets that the firm can easily change their form of cash and they are perceived to take less than one year. Such assets include cash, debtors and stock (Vause, 2009).

Noncurrent assets

This is the other group of assets apart from the current assets but current assets are expected to change their form within the period of one year (the normal business operating cycle). The major non-current assets are as follows: long-term investment, intangible assets, equipment, plant and property. We have other terms that people are used in place of non-current assets and they include long-lived assets, long-term assets and fixed assets just to…


Alexander, D., Britton, A., & Jorissen, A. (2007). International financial reporting and analysis. London: Thomson Learning.

Van, W.G. (2007). Municipal management: Serving the people. Cape Town: Juta.

Vause, B. (2009). Guide to analyzing companies. New York: Bloomberg Press

Long-Term Financial Planning FedEx Corporation FedEx Corporation
Words: 1117 Length: 4 Pages Document Type: Capstone Project Paper #: 80308048
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Long-Term Financial Planning

FedEx Corporation

FedEx Corporation was established in 1971 and the company has four distinct business segments that include FedEx Express, FedEx Ground, FedEx Office and FedEx Freight. Over the years, the company has obtained 6-year of CAG (compounded annual growth of 5%). However, the company is likely to obtain similar CAG of 5.9% over the next 8 years based on current economic environment. (FedEx Corporation .2010.

The WACC (weighted average cost of capital) is the average interest rate that a company should pay in order to secure a project. Moreover, WACC is the average rate of return that a company must earn from its current assets to satisfy investors, shareholders and creditors. Since FedEx Corporation is always trying to create value for shareholders, the paper calculates the WACC of the FedEx to evaluate the company ability to generate returns from its assets.

Estimation of WACC of the…


FedEx Corporation (2010. Annual Report.USA.

Business Plan the Business That I Am
Words: 1738 Length: 5 Pages Document Type: Essay Paper #: 73838016
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Business Plan

The business that I am going to start is a small coffee microroastery and shop. The company will perform two basic functions. The first is a product function, the roasting of coffee beans. Green beans will be received by the company, roasted, and then both used in the shop and made available for a variety of retail channels. The second function will be a service function, based on the production and serving of beverages and light snacks. The staffing plan will be simple. The owner/manager/roaster will perform most of the management tasks associated with the shop. There will be an assistant manager who doubles with barista duties, as well as 4-6 part-time staff members, filling 3 FTEs in the barista/service function. This plan is based on experiences at other, similar operations, in addition to meeting a few other needs. One is the need to keep costs down, and…

Works Cited:

Inc. (2000). Cash vs. accrual accounting. Inc. Magazine. Retrieved November 13, 2012 from (2012). Limited liability company (LLC). Internal Revenue Service. Retrieved November 13, 2012 from 

KPMG. (1999). Internal control: A practical guide. KPMG. Retrieved November 13, 2012 from

Perez, W. (2012). Types of business organization. Retrieved November 13, 2012 from

Tenet Healthcare Corporation Tenet Healthcare Corp This
Words: 799 Length: 3 Pages Document Type: Essay Paper #: 72127542
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Tenet Healthcare Corporation

Tenet Healthcare Corp

This paper examines the financial statements of Tenet Healthcare Corporation, reviewing their important components and discussing their interrelationship.

Tenet's annual report for the year ending December 31, 2011 provides information on the firm's financial health. The balance sheets provide information about what the company owns and what it owes. The income statements provide information about how much money Tenet earned and spent, and the cash flow statements show information about the exchange of money between Tenet and other parties.

Tenet's Balance Sheet

Tenet's balance sheet provides detailed information about its assets, liabilities and shareholders' equity. Tenet's assets are what it uses to operate its business, while its liabilities and shareholders' equity are two sources that support those assets. Tenet's liabilities are amounts of money that it owes to others. Shareholders' equity is the amount of money invested in the company combined with retained earnings;…

Reference List

Tenet Healthcare Corporation. (2012). Form 10-K for year ended December 31, 2011. Available at:

Business Plan for a Market
Words: 1665 Length: 6 Pages Document Type: Research Paper Paper #: 83134472
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This can be defined at the system level of the consultancy's network architecture. Finally the firewall of the systems will be defined also through the definition of system parameters throughout the network operating system running the entire firm (Malecki, 2012). There will be little resistance to change for each of these implementations as they are designed to protect and streamline the work being completed in the firm. There will also be a clearer sense of accountability over data security once the Practice Leaders and senior consultants realize that if they accidentally lose their iPhone, iPad or laptop all data will be erased immediately, which forces them to be more vigilant how they uses these systems and also how they are backed up.

Impact of the egulatory Environment

As the proposed research and advisory firm is a private corporation, it does not need to comply with the Sarbanes-Oxley (SOX) Act as…


Cox, J. (2009). iPhone winning over it security skeptics. Network World, 26(34), 1-1,12.

Hamblen, M. (2012). iPhone 5: Pros and cons in the enterprise. Computerworld, 46(17), 6-6.

Henry, E., Lin, S., & Ya-wen Yang. (2009). The European-U.S. "GAAP gap": IFRS to U.S. GAAP form 20-F reconciliations. Accounting Horizons, 23(2), 121-150.

Malecki, F. (2012). Next-generation firewalls: Security with performance. Network Security, 2012(12), 19-20.

Business Plan Description of the Business the
Words: 2458 Length: 8 Pages Document Type: Essay Paper #: 59203893
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Business Plan

Description of the Business

The business is a gourmet candy shop. The shop will sell gourmet candy that has been sourced from all over the world. The shop will operate with one storefront location, and there will be an Internet/mail order component as well.

The rationale for the business is simply. There is a growing trend towards hedonistic approaches to dining. We have seen in the past few years the rise of the bacon fetish, high end craft beer and coffee, cupcakes, the move of fine dining to the mass market and a full embrace by Americans of better quality indulgent goods. Much of this trend can be credited to the aging of the population, as people seek to maximize pleasure. They have the financial means to treat themselves, and seek to balance this hedonism with a desire to be healthy. The intersection of these ideals is where…


Bailey, E. (2013). Pros and cons of incorporation. Retrieved November 14, 2013 from

FASB. (2013). International convergence of accounting standards. Financial Accounting Standards Board. Retrieved November 14, 2013 from (2013). Publication 946. Internal Revenue Service. Retrieved November 14, 2013 from 

NCA. (2013). Profile of the U.S. candy industry. National Confectioners' Association. Retrieved November 14, 2013 from

Garmin Was Considered to Be a Company
Words: 1230 Length: 4 Pages Document Type: Essay Paper #: 75343693
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Garmin was considered to be a company that was "well-run and positioned to grow" (Peters, 2006). The company's stock was trading around $93 per share at the time. The optimism surrounding Garmin was based on a strong balance sheet, technological innovation, double digit growth and the ability for the company to change direction. The company's core products, GPS systems for automobile consumers, were becoming viewed as valuable, if not essential, items, something that would have implied to an outside observer a strong long-run upside in demand (Pittsley, 2007).

Somewhere between its great starting position and this promised land, Garmin lost its way. The company, once lauded for its ability to "change direction," found itself unable to adapt to a major technological shift. In 2006, the smartphone market was relatively small, a niche business within the corporate telecommunications business. Palm and Blackberry were the dominant products. ith the iPhone, and later…

Works Cited:

Bylund, A. (2010). Garmin's last gasp? Retrieved May 20, 2012 from 

Hesseldahl, A. (2009). Garmin, TomTom slash prices amid Google threat. BusinessWeek. Retrieved May 20, 2012 from

MSN Moneycentral: Garmin. (2012). Retrieved May 20, 2012 from 

Peters, J. (2006). Time to home in on Garmin. Business Week/Standard & Poor's. Retrieved May 20, 2012 from

Sti vs USB the Capital Accounts for
Words: 1036 Length: 3 Pages Document Type: Research Paper Paper #: 15418477
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The capital accounts for the two banks reveal a significant difference in the price-to-book ratios. Suntrust Banks has an equity value that is higher than the market cap of the company, a favorable price-to-book ratio that implies the company is undervalued on the market. U.S. Bancorp has a more typical price-to-book ratio where the market value of the firm is higher than the book value. Part of this difference is that U.S. Bancorp is experiencing modest sales growth, while Suntrust is facing sales declines in excess of 5% annually, such that its expected future worth is lower than its current worth.

For banks, the primary asset is the net loans, along with a category known as "other earning assets," which the annual report for Suntrust reveals to be securities available for sale, or short-term investments that the bank hold and upon which it earns interest. Other assets…

Works Cited:

MSN Moneycentral. (2013). Suntrust Banks. Retrieved February 16, 2013 from 

MSN Moneycentral. (2013) U.S. Bancorp. Retrieved February 16, 2013 from 

Suntrust Banks 2011 Annual Report. Retrieved February 16, 2013 from

US Bancorp 2011 Annual Report. Retrieved February16, 2013 from

Financial Analysis the Current Ratios
Words: 870 Length: 3 Pages Document Type: Term Paper Paper #: 82913177
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In the case of Arctic, the company is relying, in terms of long-term financing, almost exclusively on retained earnings. Retained earnings can be defined as earnings that are "retained by the company to be reinvested in its core business or to pay debt," basically, a form of not paying out dividend to the shareholders and reinvesting profit. Retained earnings amount for 65.1% of total asset value, a similar proportion as the one in 2003.

Retained earnings play the same role at Polaris as well. In 2004, these amounted up to 46.2% of total asset value. On the Polaris 2004 balance sheet, on the other hand, the retained earnings are accounted for as shareholders' equity.

As a conclusion in terms of debt usage, both companies use no or almost no long-term bank debts to finance their activity and there is no financial leverage worth analyzing. In both cases, the shareholders' equity…

The return on assets is calculated by dividing net income by the total assets value. The return on assets was 13.1% in 2004 for Polaris, with 16.5% in 2003. We can observe a 3.4% difference in the return on assets here and this can be explained by noticing that the total assets value increased with over 18%, while the net income actually decreased in value. This means that the newly acquired assets have not yet begun to generate income from their activity.

At Arctic, the return on assets was 10.6% in 2004 and 11.8% in 2003. The slight decrease in Arctic's return on assets value can bear the same explanation as in Polaris's case: net income decreased, while the total assets value has actually increased over this period.

The return on equity value will actually measure the amount of profitability that the shareholder obtains from the company. It is calculated by dividing the net income

Business Plan Business Financial Plan for Sweet
Words: 1625 Length: 6 Pages Document Type: Essay Paper #: 44251310
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Business Plan

Business Financial Plan for Sweet Tooth Treats

Baking has always been a major part of my family life, and for generations there has been infamous cookie recipes past down from one cook to the next. Every holiday season, my cookies are notorious for being the best any gift receivers have ever had. Finally, I believe it is time to make my baking hobby and actual money making enterprise. I know I have the recipe, the potential customers, and options for both retail space and an online presence. The only thing missing is the initial push to make this hobby an actual business -- Sweet Tooth Treats.

Business Start Up Plan


The essentially product here is the various cookies, of different flavors and ingredients. I have several recipes for cookies, both permanent and seasonal variations. These products will be sold in both individual sales at a retail location,…


Colorado Small Business Association. (2012). The beginning balance sheet. Documents. Web. 

Damrauer, Virginia Hire. (2010). One Good Cookie. National University. Web. 

Hub Pages. (2012). How to start your own cookie business from home. Small Business and Entrepreneurs. Web. 

Office of Financial Management. (2012). Generally Accepted Accounting Principles (GAAP). Accounting Principles. Web.

Business Plan Relating to the Sale of a New Financial Divorce Software
Words: 6850 Length: 25 Pages Document Type: Business Plan Paper #: 96636947
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Business Plan for a Financial Divorce Software

Business Plan Divorce Software

Business Plan relating to the Sales of a new Financial Divorce Software.

Business Plan relating to the Sales of a new Financial Divorce Software









Business Identification

Keys to Success

Company Summary

Industry History

Legal Form of Ownership

Location and Facilities

Management Structure

Products and Service

Market Analysis

Target Market

Industry Analysis

Competitive Analysis

Market Strategy

Ps of Marketing

Price List

Selling Strategy

Sales Forecast

Implementation Strategy

Overall Strategy


Control Plan

Financial Statements and Projections

evenue and Cost Estimate

Forecasted Profit and Loss Statement

Forecasted Balance Sheet

Financial Assumptions

Breakeven Point

Financial Position

Capital/Investment Needs



Executive Summary

Financial planning is involved in every aspect of life. Individuals and businesses have to formulate their daily, monthly, and yearly budgets in order to achieve a balance between their incomes and expenditures.…


Association of Divorce Financial Planners, (2012). Divorce Financial Planning. Retrieved on July 7th, 2012, from

Blythe, J. & Megicks, P. (2010). Marketing Planning: Strategy, Environment and Context, 3rd Edition. U.K: Prentice Hall

Cadle, J., Paul, D., & Yeates, D. (2010). Business Analysis, 2nd Edition. Swindon: British Informatics Society

Francis, P. (2010). Creating the Marketing Executive of the Future Using Key Deming Principles, Journal of Executive Education, 9 (1): 127-138

Horniman Horticulture Situation Analysis of Strengths and
Words: 896 Length: 3 Pages Document Type: Essay Paper #: 42629019
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Horniman Horticulture

Situation Analysis of Strengths and Weaknesses

Since acquiring Horniman Horticulture in 2002, revenues have grown 39.8% through 2005 (Pg. 140). With projected revenue growth of another 25%, over 2005, to 1.3 million, Horniman Horticulture is successfully capitalizing on their market. The recent product line expansion into mature plants offers the opportunity for greater profit margins and a diversified customer base.

However, while the overall efficiency of operations demonstrates results exceeding benchmarked competitors, the deteriorating cash situation exposes the firm to ever-greater risks from any disruption of daily operations or business cycle fluctuations. The cash balance erosion, as well as the significant increase in accounts receivable, illustrates a firm that is undergoing rapid growth without a strategy to manage and stabilize their burgeoning business.

The product line expansion offers a diversity of customer base, which can insulate the firm from loss of any particular client, and the increased profit…

Jim & Judy Choi's Bed & Breakfast
Words: 1325 Length: 4 Pages Document Type: Essay Paper #: 6309528
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Jim & Judy Choi's Bed & Breakfast

As Jim & Judy Choi's banker, no, they should not be congratulated on their "profit." Since they have not done anything related to their actual business activities and have not actually made any money from their business, there is no profit to address. Profit comes from making money in a business, not from saving money that would otherwise be used to prepare for that business. Many people do not understand the difference, however, and that gets them into trouble when they attempt to create balance sheets and keep their accounting books in order for their company. The Choi's, for example, have managed not to spend every dime they were loaned and that they previously had in the bank, but that is not the same thing as making a profit once their business has been opened. They can only make a profit once they…


Elliot, B. & Elliot, J. (2004). Financial accounting and reporting, London: Prentice Hall.

International Accounting Standards Board. (2007). The framework for the preparation and presentation of financial statements.

Market Values UK Listed Companies Evaluate Companies
Words: 1445 Length: 5 Pages Document Type: Essay Paper #: 82046240
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market values" UK Listed Companies evaluate companies Investor atios Profitability atios. With reference statement: require critically appraise importance market balance sheet UK listed companies critical assess a relevant range investor profitability ratios measuring performance.

Market value

Market value and balance sheet value

A British firm listed on the market is generally traded at its market value, regardless of its balance sheet value. At a simplistic level, the balance sheet value represents the value of the firm as it is computed within the organization and in terms of the company's resources, revenues and other internal values. The market value on the other hand is the value of the company as it is assigned by the multitude of players in the market, and which is often computed based on elements intrinsic to the market, such as profitability of the company, risks and so on.

At a more specific level, the two concepts…


2010, Investor ratios, Bized,  last accessed on December 15, 2010

2010, Profitability ratios, Morningstar,  last accessed on December 15, 2010

2010, Investopedia,  last accessed on December 15, 2010

Investment tips: what are key investment ratios? Essortment, last accessed on December 15, 2010

Current and Noncurrent Assets
Words: 887 Length: 2 Pages Document Type: Term Paper Paper #: 89445817
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Accounting is thought of by many as simply basic mathematics consisting of adding and subtracting totals to track a company's spending and expenses; however, accounting involves so much more. Accounting comprises of a multitude of financial concepts and transactions. This system covers a broad array of information but in this paper the current and noncurrent assets will be defined, contrasted, and compared. In addition, the order of liquidity and how this practice applies to the balance sheet will be reviewed. Accounting is the means of communicating the numbers and to be successful in business the numbers have to be known "cold." Therefore, it is imperative not only to communicate the numbers effectively but also to understand them to thrive in a world submerged with figures.

Current Assets

To understand assets, they first must be defined. Assets are resources such as land, computers, buildings, cash, and supplies owned by an organization.…

Financial Accounting a Ratio Analysis
Words: 1423 Length: 5 Pages Document Type: Thesis Paper #: 72738509
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The industry average current ratio is 2.5 (MSN Moneycentral, 2009), so the Gap has less capacity to meet its current obligations than many of its peers. However, in the retail industry most firms have a large portion of their current assets tied up in inventory, which distorts the current ratio figures higher. The Gap's figure of 1.855 is strong and indicates that the company will have little difficulty in meeting its upcoming obligations.

Overall, the liquidity measures provide an indication of the company's short-term health. Low amounts of working capital or a poor current ratio can indicate that the firm is in short-term distress. The figures for the Gap in 2008 do not indicate a firm in financial distress. Rather, they indicate that the company will have little difficulty in meeting its upcoming financial obligations. The company has strong working capital figure and a high current ratio. The latter is…

Works Cited:

The Gap Inc., 2008 Form 10-K. Retrieved August 17, 2009 from 

MSN Moneycentral: The Gap Inc. (2009). Retrieved August 20, 2009 from

Absorption Costing the Financial Results for Starbucks
Words: 502 Length: 2 Pages Document Type: Essay Paper #: 44741772
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Absorption Costing

The financial results for Starbucks and McDonalds over the past couple of years are as follows:



% Change

% Change





This analysis shows that Starbucks has seen its revenues grow faster than its cost of goods sold, which is normally taken as an encouraging sign. When firms are able to grow their margins, they are able to have better bottom line profitability, and it also shows that the company's market power is improving. For McDonalds, the COGS grew at a slightly faster rate than the revenues. This means that to a minor extent, McDonalds was less able than Starbucks to pass along cost increases in factor inputs than Starbucks was last year.

An interesting point of analysis is that Starbucks saw all of its balance sheet line items increase much more quickly last year than the revenue or COGS. The receivables, payables…

Lehmann Brothers Repo 105 Was
Words: 684 Length: 2 Pages Document Type: Term Paper Paper #: 77020333
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According to Frank Ahrens (2010, April 20) not only did Lehmann Brothers hide this practice from the investing public, rating agencies, and government regulators, they even deceived their own board of directors. "In this way Lehmann reversed engineered the firm's leverage ratio for public consumption."

In 2008 analysts frequently asked about the means by which the company was able to achieve reduction in risk. Lehmann Brothers' company official reported reducing its leverage through the sale of less liquid asset categories claimed and simultaneously claimed they were trying to give the group a great amount of transparency on the balance sheet. (Ahrens, 2010, April 10)

Lehmann Brothers executives are currently under criminal investigation. Subpoenas in grand jury probes were issued as early as October, 2008. Andrew Clark (2010, March 12) reports the problem is that it isn't easy to prove fraud in many of these cases. A top law or accounting…


Ahrens, F. (2010, April 20). Lehmann brothers, the evil repo 105s and the danger of off-balance-sheet deals., Retrieved on May 13,2010, from C:UsersOwnerDesktop

epo 105Economy Watch - Lehman Brothers, the evil Repo

105s and the danger of off-balance-sheet deals.mht

Clark, a. (2010, March 12). Lehman Brothers: Repo 105 and other accounting tricks.

Diageo NYSE Deo Lse DGE
Words: 3683 Length: 14 Pages Document Type: Term Paper Paper #: 49864590
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5% of assets to 24.6%, with a corresponding reduction in liabilities. This has been achieved with a slight reduction in the company's borrowings from 42.65% of assets to 42.03%. hile deferred taxes have increased, the company has seen its post-retirement benefits liabilities reduced. ith respect to the structure of Diageo's assets, non-current assets have been reduced slightly. Non-tangible assets (primarily intellectual property) did not change significantly in value. Diageo was able to reduce its inventories slightly in 2010, in addition to reducing its receivables. These moves allowed Diageo to improve its working capital management -- a greater percentage of its assets are held in cash and equivalents.

Overall, the balance sheet shows that the company is growing steadily. Diageo's total assets have increased 21.6% over the past two years, with increases coming in many key categories. Of note is one category that has not grown, receivables, illustrating that Diageo has…

Works Cited:

Diageo 2010 Annual Report. In possession of the author (2011). Retrieved April 12, 2011 from "History"  and "Half Year Results" 

MSN Moneycentral: Diageo. (2011). Retrieved April 12, 2011 from

Financial Project FedEx NYSE FDX
Words: 2204 Length: 8 Pages Document Type: Thesis Paper #: 60966058
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The horizontal analysis showed that FedEx's profits in 2009 were just 5% of their profits in 2007. Given that EBIT contributes to the T3 component of the Z-score, which is the most significant component by weighting, this would explain why the Z-score dropped so much. The other major contributor to the Z-score is the drop in the company's market cap. The market cap is deemed important in part because the market's view of company reflects the most known information at the time. The market has a strong ability to predict financial distress. A depressed stock price indicates that investors need a greater percentage return on the expected future cash flows from the company in order to invest -- an indicator that the market believes the firm's risk level has increased. The market cap contributes to the T4 component, which is the smallest component of the Z-score. However, the decline in…

Works Cited:

2009 FedEx Annual Report. Retrieved February 4, 2010 from

Loth, R. (2010). Financial ratio tutorial. Investopedia. Retrieved February 4, 2010 from  

Morrisons Safeway the Advantages Disadvantages and Overall
Words: 1588 Length: 6 Pages Document Type: Essay Paper #: 29686016
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Morrisons Safeway

The Advantages, Disadvantages, and Overall Utility of Income and Balance Sheets: A Case Study

From the various high profile accounting scandals of the past decade, from the Enron, World Com, and other scandals in close proximity in the early 2000s, to the creative accounting and asset bundling that helped to precipitate the global economic meltdown (and that made certain individuals at financial institutions like Goldman Sachs incredibly wealthy), the world of accounting has been thrust into the public limelight fairly frequently in the recent past. Greater scrutiny of accounting records and stricter regulations regarding the recording and reporting of accounting information is now being demanded by many governments the world over, with companies of course compelled to comply. This of course begs the question, how useful are these accounting records when making business decisions?

This paper will examine the degree to which some basic accounting figures proved advantageous…


Food Drink. (2004). Morrison sweetens Safeway offer. Accessed 12 March 2011. 

Funding Universe. (2003). Safeway PLC. Accessed 12 March 2011. 

Hoovers. (2011). Wm Morrison Supermarkets PLC. Accessed 12 March 2011.