Accounting Essay -- essays research papers

Accounting   Ã‚  Ã‚  Ã‚  Ã‚  The nature of work of accountants and auditors is to prepare, analyze, and verify financial reports and taxes, and monitor information systems that furnish this information to managers in business, industry, and government. The major fields of accounting are Public accountants who have their own business or work for public accounting firms. They perform a large range of responsibilities such as doing taxes, numerous accounting and auditing, consulting activities for their clients, who may be corporations, governments, nonprofit organizations, or individuals. Management accountants also called industrial, corporate, or private accountants record and analyze the financial information of the companies for which they work with. Other responsibilities include budgeting, cost management, and asset management. These accountants analyze and interpret the financial information corporate executives use to make sound business decisions. Internal auditors are very important t o our system. When companies make information more timely, top management base their decisions on actual data, rather than their personal opinion. So these auditors verify the accuracy of their organization’s records and check for mismanagement, waste or fraud. Government accountants maintain and examine the records of government agencies, and audit private business and individuals whose activities are subject to government regulations or taxation. All ranks of government accounting sees that revenues are received and expenditures are made in accordance to laws and regulations. Many who have a background in accounting work for the federal government as Internal Revenue Service Agents. Within each field, accountants often concentrate on one aspect of accounting. Jonda Dunn who I interviewed works for B. Lee Hubbard and Company in Jackson, Ohio. She has worked there for six years and enjoys her job. She has received a bachelor’s degree in accounting and minored in Comput er Science. She chose this career because she loves math and numbers. Mrs. Dunn deals with payrolls, bank reconciliation’s, and financial statements.   Ã‚  Ã‚  Ã‚  Ã‚  In accountants working conditions they are usually placed in an office setting. Self employed accountants are able to do part of their work at home instead of the office. Those who may be employed by public firms and... .... With more than 90,000 people in over 130 countries, the members of Deloitte Touchà © Tohmatsu are dedicated to delivering world-class service to their world-class clients. They are located 10 Westport Road, Wilton, CT 06897, (203) 761-3000 but they also have numerous offices throughout the United States. Their worldwide revenue: $4.2 billion. CPA employees: 8,600. My last choice to be employed is at BDO Seidman, which is a national organization, focused on serving clients through business lines: Tax; Assurance; Financial Advisory Services and Wave Bend Solutions. Through leadership in Tax consulting, clients benefit from an unparalleled approach to tax planning, consulting and compliance and experience in transaction structuring to help reduce tax consequences. The practice employs a service philosophy of extensive partner involvement to provide insightful and constructive suggestions for improving clients' business strategies, management information, operating and accounting procedures and controls. They are located 15 Columbus Circle 1, New York, NY 10023, and (212) 765-7500. With worldwide revenue: $181 million. CPA employees: 840.   Ã‚  Ã‚  Ã‚  Ã‚  

Apple, Google, and Microsoft Essay

1) Define and compare the business models and areas of strength of Apple, Google, and Microsoft. A) Microsoft’s business model is operating systems which 95%of all computers use worldwide. The strengths for Microsoft are that they are still the leader in PC operating systems and desktop productivity software. But has failed miserably with regards towards smartphone hardware and software, mobile computing, cloud-based software apps; its internet portal B) Apple’s business model mainly focuses on mobile devices; such as iPhones and iPads which account for 52% of apples profits. The strengths for Apple are mobile devices, such as iPhone and tablets. These devices combine and contribute 52% of apples business. They already have a head start on the mobile phone industry where they have over 250,000 applications. Apple controls 27% of the mobile market and the iPhone is the highest grossing cellphone ever. C) Google’s business model focuses the market from the mobile, advertising and operating systems. The strengths for Google are that they dominate in advertising with their search engine. And their Android OS controls 41% of the mobile market share. This mobile market is constantly growing 3 times faster than the iPhone market share. â€Å"They bought Android Inc. to enter the mobile market.† also bought out Motorola Inc. for 12.5 billion. 2) Why is mobile computing so important to these three firms? Evaluate the mobile platform offerings of each firm. Mobile Computing is so important to these firms because of the fundamental paradigm shift. The environment is a $400 billion e-commerce marketplace and the applications used enrich the experience of using a mobile device. 3) What is the significance of applications and app stores, and closed vs.  open app standards to the success or failure of mobile computing? The company who creates the most appealing set of devices and applications will be able to derive a significant competitive advantage over its rivals. Apple makes money on each app sold through its App store which is worth billions of dollars to the company while the apps for the Android system used on non-Apple devices are available from different sources. 4) Which company and business model do you believe will prevail in this epic struggle? Apple has a very loyal customer based while Google and Microsoft is clearly catching up. It very hard to identify who will prevail in this epic struggle since all three companies continue to expand, develop strategies and create new products in mobile computing. But since I am biased Apple user, I would want them to prevail. 5) What difference would it make to a business or to an individual consumer if Apple, Google, or Microsoft dominated the Internet experience? If Apple, Google or Microsoft dominated the Internet experience, consumers would be forced to buy only one product and use only one service. The three companies would create a monopoly and the positive would be they would create a standard. This would affect quality which prices would be very high because they would have no competition. Right now it is too early to tell who would dominate the internet experience but it is very good to have competition than just one market leader the will monopolize the market.

History of the US Congressional Gag Rule

The gag rule was a legislative tactic employed by southern members of Congress beginning in the 1830s to prevent any discussion of slavery in the House of Representatives. The silencing of slavery opponents was accomplished by a resolution first passed in 1836 and renewed repeatedly for eight years. The suppression of free speech in the House was naturally deemed offensive to northern members of Congress and their constituents. What came to be widely known as the gag rule faced opposition for years, most notably from former president John Quincy Adams. Adams, who had been elected to Congress following one frustrating and unpleasant presidential term in the 1820s, became the champion of anti-slavery sentiment on Capitol Hill. And his stubborn opposition to the gag rule became a rallying point for the growing abolitionist movement in America. The gag rule was finally rescinded in December 1844. The tactic had been successful in its immediate goal, the silencing of any debate about slavery in Congress. But in the long term, the gag rule was counterproductive... The tactic came to be viewed as patently unfair and undemocratic Attacks upon Adams, which ranged from attempts to censure him in Congress to a constant stream of death threats, eventually made his opposition to slavery a more popular cause. The heavy-handed suppression of debate over slavery heightened  the deepening divide in the country in the decades before the Civil War. And the battles against the gag rule worked to bring abolitionist sentiment, which had been considered a fringe belief, closer to the mainstream of American public opinion. Background to the Gag Rule Compromises over slavery had made the ratification of the United States Constitution possible. And in the early years of the country, the issue of slavery was generally absent in Congressional debates. One time it arose was in 1820 when the Missouri Compromise set a precedent about the addition of new states. Slavery was being made illegal in the northern states in the early 1800s. In the South, thanks to the growth of the cotton industry, the institution of slavery were only getting stronger. And there seemed to be no hope of abolishing it through legislative means.   The U.S. Congress, including nearly all members from the North, accepted that slavery was legal under the Constitution, and it was an issue for the individual states. However, in one particular instance, Congress did have a role to play in slavery, and that was in the District of Columbia. The district was ruled by Congress, and slavery was legal in the district. That would become an occasional point of debate, as congressmen from the North would periodically urge that slavery in the District of Columbia be outlawed. Until the 1830s, slavery, as abhorrent as it may have been to many Americans, was simply not discussed much in the government. A provocation by abolitionists in the 1830s, the pamphlet campaign, in which anti-slavery pamphlets were mailed to the South, changed that for a time. The issue of what could be sent through the federal mails suddenly made anti-slavery literature a highly controversial federal issue. But the pamphlet campaign fizzled out, as mailing pamphlets which would be seized and burned in southern streets were seen as simply impractical. And anti-slavery campaigners began to rely more on a new tactic, petitions sent to Congress. The right of petition was enshrined in the First Amendment. Though often overlooked in the modern world, the right to petition the government was held in very high regard in the early 1800s. When citizens began sending anti-slavery petitions to Congress, the House of Representatives would be confronted with the increasingly contentious debate about slavery. And, on Capitol Hill, it meant pro-slavery legislators began to seek a way to avoid dealing with the anti-slavery petitions entirely. John Quincy Adams in Congress The issue of petitions against slavery, and the efforts by southern legislators to suppress them did not begin with John Quincy Adams. But it was the former president who brought great attention to the issue and who persistently kept the matter controversial. Adams occupied a unique place in early America. His father, John Adams, had been a founder of the nation, the first vice president, and the country’s second president. His mother, Abigail Adams, was, like her husband, a dedicated opponent of slavery. In November 1800 John and Abigail Adams became the original inhabitants of the White House, which was still unfinished. They had previously lived in places where slavery was legal, though waning in actual practice. But they found it particularly offensive to look from the windows of the president’s mansion and see groups of slaves working to build the new federal city. Their son, John Quincy Adams, inherited their abhorrence of slavery. But during his public career, as a senator, diplomat, secretary of state, and president, there hadn’t been much he could do about it. The position of the federal government was that slavery was legal under the Constitution. And even an anti-slavery president, in the early 1800s, was essentially forced to accept it. Adams lost his bid for a second presidential term when he lost the very bitter election of 1828 to Andrew Jackson. And he returned to Massachusetts in 1829, finding himself, for the first time in decades, with no public duty to perform. Some local citizens where he lived encouraged him to run for Congress. In the style of the time, he professed to have little interest in the job but said if the voters chose him, he would serve. Adams was overwhelmingly elected to represent his district in the U.S. House of Representatives. For the first and only time, an American president would serve in Congress after leaving the White House. After moving back to Washington, in 1831, Adams spent time becoming familiar with the rules of Congress. And when the Congress went into session, Adams began what would turn into a lengthy battle against southern pro-slavery politicians. A newspaper, the New York Mercury, published, in the issue of December 21, 1831, a dispatch about events in Congress on December 12, 1831: Numerous petitions and memorials were presented in the House of Representatives. Among them were 15 from the citizens of the Society of Friends in Pennsylvania, praying for the consideration of the question of slavery, with a view to its abolition, and for the abolition of the traffic of slaves within the District of Columbia. The petitions were presented by John Quincy Adams, and referred to the Committee on the District. By introducing the anti-slavery petitions from Pennsylvania Quakers, Adams had acted audaciously. However, the petitions, once they were sent to the House committee which administered the District of Columbia, were tabled and forgotten. For the next few years, Adams periodically presented similar petitions. And the anti-slavery petitions were always sent into procedural oblivion. In late 1835 southern members of Congress began to get more aggressive about the issue of anti-slavery petitions. Debates about how to suppress them occurred in Congress and Adams became energized to fight the efforts to stifle free speech. On January 4, 1836, a day on which members could present petitions to the House, John Quincy Adams introduced an innocuous petition related to foreign affairs. He then introduced another petition, sent to him by citizens of Massachusetts, calling for the abolition of slavery. That created a stir in the House chamber. The speaker of the house, future president and Tennessee congressman James K. Polk, invoked complicated parliamentary rules to prevent Adams from presenting the petition. Throughout January 1836 Adams continued to try to introduce anti-slavery petitions, which were met with an endless invocation of various rules to ensure they wouldn’t be considered. The House of Representatives bogged down completely. And a committee was formed to come up with procedures to handle the petition situation. Introduction of the Gag Rule The committee met for several months to come up with a way to suppress the petitions. In May 1836 the committee produced the following resolution, which served to completely silence any discussion of slavery: â€Å"All petitions, memorials, resolutions, propositions, or papers, relating in any way, or to any extent whatsoever, to the subject of slavery or the abolition of slavery, shall, without being either printed or referred, be laid on the table and that no further action whatever shall be had thereon.† On May 25, 1836, during a heated Congressional debate on the proposal to silence any talk of slavery, Congressman John Quincy Adams tried to take the floor. Speaker James K. Polk refused to recognize him and called on other members instead. Adams eventually got a chance to speak but was quickly challenged and told the points he wished to make were not debatable. As Adams tried to speak, he was interrupted by Speaker Polk. A newspaper in Amherst, Massachusetts, The Farmer’s Cabinet, on June 3, 1836 issue, reported on the anger shown by Adams in the May 25, 1836 debate: â€Å"At another stage of the debate, he appealed again from a decision of the Speaker, and cried out, ‘I am aware there is a slave-holding Speaker in the Chair.’ The confusion which ensued was immense.â€Å"Affairs having gone against Mr. Adams, he exclaimed -- Mr. Speaker, am I gagged or not? â€Å" That question posed by Adams would become famous. And when the resolution to suppress talk of slavery passed the House, Adams received his answer. He was indeed gagged. And no talk of slavery would be allowed on the floor of the House of Representatives. Continuous Battles Under the rules of the House of Representatives, the gag rule had to be renewed at the outset of each new session of Congress. So over the course of four Congresses, a span of eight years, the southern members of Congress, along with willing northerners, were able to pass the rule anew. Opponents of the gag rule, most notably John Quincy Adams, continued to battle against it whenever they could. Adams, who had acquired the nickname â€Å"Old Man Eloquent,† frequently sparred with southern congressmen as he would try to bring the subject of slavery into House debates. As Adams became the face of opposition to the gag rule, and to slavery itself, he began to receive death threats. And at times resolutions were introduced in Congress to censure him. In early 1842, a debate over whether to censure Adams essentially amounted to a trial. Accusations against Adams and his fiery defenses appeared in newspapers for weeks. The controversy served to make Adams, at least in the North, a heroic figure battling for the principle of free speech and open debate. Adams was never formally censured, as his reputation probably prevented his opponents from ever gathering the necessary votes. And in his old age, he continued to engage in blistering rhetoric. At times he baited southern congressmen, taunting them over their ownership of slaves. The End of the Gag Rule The gag rule persisted  for eight years. But over time the measure was seen by more and more Americans as essentially anti-democratic. Northern members of Congress who had gone along with it in the late 1830s, in the interest of compromise, or simply as a surrender to the power of the slave states, began to turn against it. In the nation at large, the abolitionist movement had been seen, in the early decades of the 19th century, as a small band on the outer fringe of society. Abolitionist editor  William Lloyd Garrison had even been attacked on the streets of Boston. And the Tappan Brothers, New York merchants who often financed abolitionist activities, were routinely threatened. Yet, if the abolitionists were widely viewed as a fanatical fringe, tactics like the gag rule made the pro-slavery factions appear just as extreme. The suppression of free speech in the halls of Congress became untenable to northern members of Congress. On December 3, 1844, John Quincy Adams put forth a motion to rescind the gag rule. The motion passed,  by a vote in the House of Representatives of 108 to 80. And the rule which had prevented debate over slavery was no longer in force. Slavery, of course, was not ended in America until the Civil War. So being able to debate the issue in Congress did not bring an end to slavery. Yet, by opening up a debate, changes in thinking were made possible. And the national attitude toward slavery was no doubt affected. John Quincy Adams served in Congress for four years after the gag rule was rescinded. His opposition to slavery inspired younger politicians who could carry on his fight. Adams collapsed at his desk in the House chamber on February 21, 1848. He was carried to the speakers office and died there the following day. A young Whig congressman who had been present when Adams collapsed, Abraham Lincoln, was a member of the delegation which traveled to Massachusetts for the funeral of Adams.