Doctoral Thesis / Dissertation from the year 2015 in the subject Business economics - Business Management, Corporate Governance, Argosy University, Sarasota, language: English, abstract: The Glass Ceiling is a notorious phenomenon which consists of biases and unfair treatment to women and minority males. The study consists of a qualitative analysis which is conclusive in regards to learning as the overall theme. Various other themes emerged in the study about the life experiences of female managers and CEOs who knocked out the glass ceiling. The problem is that too few women are getting CEO positions in large organizations. The nature of the research was to explore the advice from women who understand the experience with management positions. Some of the female managers have experience as a female CEO and functioned in a dual role as manager and female CEO. The advice may offer a tool for other females to pursue to gain the CEO position or top positions in firms. The research methodology employed was qualitative analysis. The summary of the procedures was to schedule an appointment with the current female managers and interview them using phenomenological research. The results of the study are conclusive in that the common category among the 10 interview codes was learning. Also, the findings of the study revealed common themes with a frequency of three as Who You Know Helped You Get Your Position (Q1), Climbed the Ladder (Q1), Knowledge of the Roles (Q3), Come Prepared (Q3), Learning by example (Q4), Open to questions (Q4), Learning to deal with different attitudes (Q5), Communication (Q5), Hard work (Q6), Learn (Q8), Report it to HR (Q9), Don’t keep quiet about it (Q9), Hard work (Q10) and Be strong (Q10), respectively. Less common themes reflected a frequency of two for (Q2) as Keep Calm and Have Goals. Moreover, less than common themes were a frequency of two for (Q7) as Be Yourself. Recommendations for further study include researchers that continue to seek interviews with female CEOs in large firms. This may shed light on ways that women can obtain the CEO position in large companies. Also, this may allow for women to climb to higher positions in firms.
Scientific Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: B7640 Accounting in a Global Financial Community, language: English, abstract: United States Generally Accepted Accounting Principles (U.S. GAAP) is compared to Japanese (GAAP) for unique characteristics in financial reporting. Godwin, Goldberg, & Douthett (1998) mentioned that Non-U.S. companies listed on a primary U.S. exchange may choose to provide their U.S. shareholders with financial statements prepared according to their domestic (non-U.S.) GAAP or with U.S.-GAAP statements. In addition, differences between U.S. GAAP and Japanese GAAP include the impairment of assets, the scope of subsidiaries, and retirement benefits. Currently, Wendy’s uses Non-GAAP accounting practices to supplement understanding of financial data for investors. This consists of Earnings Before Interest Taxes and Amortization (EBITA). There is a need for comparisons and transition in regards to change accounting standards in different countries. Presently, IAS provides uniformity in financial reporting and is being used by numerous countries. Currently, some countries are switching from domestic GAAP to IAS or IFRS. The transition may be easy with the use of software that allows for comparisons and options for convergence to new accounting standards. IFRS track, Microsoft Dynamics GP, and XBRL are computer software that allows for transition and convergence.
Scientific Essay from the year 2011 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: B7640 Accounting in a Global Financial Community, language: English, abstract: United States Generally Accepted Accounting Principles (U.S. GAAP) is compared to Japanese (GAAP) for unique characteristics in financial reporting. Godwin, Goldberg, & Douthett (1998) mentioned that Non-U.S. companies listed on a primary U.S. exchange may choose to provide their U.S. shareholders with financial statements prepared according to their domestic (non-U.S.) GAAP or with U.S.-GAAP statements. In addition, differences between U.S. GAAP and Japanese GAAP include the impairment of assets, the scope of subsidiaries, and retirement benefits. Currently, Wendy’s uses Non-GAAP accounting practices to supplement understanding of financial data for investors. This consists of Earnings Before Interest Taxes and Amortization (EBITA). There is a need for comparisons and transition in regards to change accounting standards in different countries. Presently, IAS provides uniformity in financial reporting and is being used by numerous countries. Currently, some countries are switching from domestic GAAP to IAS or IFRS. The transition may be easy with the use of software that allows for comparisons and options for convergence to new accounting standards. IFRS track, Microsoft Dynamics GP, and XBRL are computer software that allows for transition and convergence.
Project Report from the year 2012 in the subject Business economics - Accounting and Taxes, grade: 100, Argosy University, course: Contemporary Accounting Theory (B7630), language: English, abstract: The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) set out to complete their ambitious goal of convergence before the year of 2015. The author provides an outline of these efforts, emphasizing the importance and ramifications of International Accounting Standards (IAS) as a means to globally improve quality and clarity of financial reporting across financial sectors. An extensive review of pertinent literature is given, visualizing the two-pronged approach of converging global accounting standards while continuing to improve the US Generally Accepted Accounting Principles (US GAAP). As no significant agreement has been implemented since 2008, the main areas of interest to this date remain income tax, revenue recognition, leases, and financial instruments. The present work puts in perspective the roadmap by the Securities and Exchange Commission (SEC), whilst assigning pivotal roles in the harmonization process to Certified Public Accountants (CPAs) and Chief Financial Officers (CFOs). The author offers a conceptual framework and strategies for the successful completion of the convergence project, adding special emphasis on business mergers and taking a strong position on the active involvement of major players and stakeholders.
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