EBay Stock Option Plans Essay Example | Topics and Well Written Essays - 750 words

EBay Stock Option Plans - Essay Example When the figures are compared between the two methods, the figure that denotes eBay’s unprofitable operations can be turned to a profitable one with the choice of the accounting method. Thus, ethical considerations which should be based on accurate reporting of its performance to its investors, are of little importance to eBay in choosing the method for reporting its options. Certain financial considerations seem to play part in the choice of eBay’s financial reporting for stock options. As the choice will impact a handful of items in the financial statements of the company, financial considerations seem to be very relevant as for eBay’s choice of intrinsic value over fair market value (Bradshaw 2004, 3). According to an article from Darden Business Publishing, University of Virginia, the main advantage of choosing intrinsic value over fair market value is that firms will not record compensation expense when the market price is equal to the exercise price (2004, 12). This gives a firm a significant financial advantage as it reduces the effect of compensation expenses to the company’s operating expenses, which then affects the company’s net income. When a company like eBay can choose to report its stock options based on the intrinsic value method, it is required to put footnotes in order to show the figures if fair market value method is used for financial reporting. However, because this is just a footnote and does not require recognition in the financial statements of the company, the choice has some strong relevance to the financial considerations that are associated with it. According to the article from the University of Virginia, the shift from intrinsic value to fair market value method of reporting stock options will impact eBay’s financial statements by recognizing a deferred tax asset for the estimated future benefit, which will

Why should we stop worrying and learn to love WK3 assignment Essay

Why should we stop worrying and learn to love WK3 assignment - Essay Example This devise help to monitor the vital strokes of the website. Most developed world has surveillance gadgets watching all principal streets and putting the streets under close watch. The panoptic gaze watches the public and the specialists watch every move made by the public from the comfort zone of television monitors (Mattelart, 2010). Many people view this technology revolution with horror. A monumental debate erupts on the topic public surveillance (Boris, 2013). This debate has led to the questioning of the ethical issues. It is evident that the government has surveillance cameras installed in every corner of the major cities. Many people have joined this discussion, and they insist that governments and leading corporations have access to the surveillance of the public. The public insist that the surveillance infringe on their private lives (Winston and Edelbach, 2013). Some people feel that the government and the surveillance corporations have no right to monitor their movements. They claim that they feel that it is unethical to monitor the public’s movements. Development of face recognition software has made the some people opposing the surveillance program detest the services. They feel that the surveillance monitors their conversation making it impossible to run away from the surveillance cameras and satellites (Mattelart, 2010). In his book, In Praise, society, ethics and Technology, Taylor argues that indeed the government should encourage the use of surveillance technology to monitor the movements and operations of people. Taylor affirms that the government ought to put all the citizens under surveillance. Offices, shops, and classrooms should have surveillance cameras. Taylor opposes the Orwellian nightmare (Mattelart, 2010). Orwellian nightmare is a situation, societal condition and an idea that Orwellian created that surveillance was destructive to the public’s open and free welfare. George Orwell claimed that