Disclosure of Income Tax Issues: FASB 109
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A 7 page paper discussing the implications of Statement 109 for small business. The Financial Accounting Standards Board (FASB) spent nearly a decade debating issues surrounding the reporting of income tax issues before releasing “Statement of Financial Accounting Standards (SFAS) No. 109: Accounting for Income Taxes.” Statement 109 allows businesses to defer both tax liabilities and tax benefits on the balance sheet to align with the timing of receipt of the revenues on which deferred income tax amounts are based. The purpose here is to review issues such as net change in valuation allowance; deferred tax liability and assets; deferred tax expense or benefit; related party transactions; continued existence and other items. Bibliography lists 3 sources.
Filename: KSacctgFASB109.rtf

Discounted Cash Flow; A Case Study
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This 9 page paper looks at a case provided by the student where the investment assessment is being undertaken using the accounting rate of return. The paper explains why the discounted cash flow would be a better tool for appraising investments, the advantages and difficulties using it and how it may impact on future shareholders. The bibliography cites 5 sources.
Filename: TEDCFlow.rtf

DISCUSSION ABOUT FRANCHISE COSTS
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This 4-page paper discusses costs of franchising by examining various financial statements of parent companies. Topics included are costs of franchising, how franchising impacts financial statements, and how franchising is a better investment than a wholly owned subsidiary. Bibliography lists 3 sources.
Filename: MTdisfra.rtf

Disney and Comcast; A Good Match?
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This 9 page paper looks at a potential acquisition to see if this would be a good business decision. Using the example of a proposed acquisition of Disney by Comcast the paper shows how and why Disney is weak and benefits of synergy may add value to the resulting combined value.
Filename: TEdisney.rtf

Disneyland Paris; The Problems of Euro Disney
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This 22 page paper is an in-depth look at the cause of the problems at Euro Disney’s theme park report in Paris. The paper uses as PEST analysis and SWOT analysis along with Porters Five Forces model to examine the factors that have influenced the development of Disneyland Paris and create the ongoing problem which have are ongoing. Issues considered included financial arrangements and how these may have biased the decision, the impact of culture clashes and the difficulties caused by the location. The bibliography cites 14 sources.
Filename: TEeurodisney.rtf

Diversification Questions
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This 8 page paper answers question set by the student. The first looks at the value of diversification in an investment portfolio and explains this with a mathematical table. The second part of the paper explains the he Markowitz efficient frontier and how this fits in with the theories of diversity. The last two parts of the paper choose five diversified shares from the FTSE 100 and looks at their performance over a 1 month period. The bibliography cites 3 sources.
Filename: TEdiversc.rtf

Diversification, Mergers and Acquisitions in the Banking Industry
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This 12 page paper looks at the push and pull factors for diversification as well as merger and acquisition in the banking industry. The paper considers the way in which these strategies may increase value in the companies and looks at how this may, or may not, occur. The bibliography cites 13 sources.
Filename: TEbankmrg.rtf

Dividend Distributions
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This 3 page essay examines a fictitious company that plans to distribute a $20 million dollar dividend. An overview of implications concerning dividend distributions as it relates to business law and taxes is included. Bibliography lists 3 sources.
Filename: Divdist.wps

Dividend Policies
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14 pages in length. A finance director believes that the market price of the company's existing ordinary shares will not change even if the company changes the dividend policy that has been maintained for the past thirty years. The finance director could be wrong in his belief, however; in order to determine whether this is the case, this paper will focus on investment strategies, dividends policies, and will include examples. Bibliography lists 9 sources.
Filename: JGAdivsh.wps

Dividend Policy at the House of Fraser
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This 10 page paper examines the dividend policy of the UK retail company House of Fraser. The paper starts by looking at the dividend history and policies of the company. The paper then considers models of behaviour that can be applied to investors that may explain different behaviour patterns. The last part of the paper than looks at how the dividend policy is used to satisfy the needs of then investors through tools such as dividend signalling and why this policy can be used as a defensive and a proactive tool for the benefit of the company. The bibliography cites 7 sources.
Filename: TEfraser.rtf