Wednesday, May 20, 2020
Abraham Lincoln s War Strategies - 874 Words
Abraham Lincoln to Be Remembered Abraham Lincoln shaped America because of his tactics for war, ending slavery and the two big documents to change it, and how he has made an impact on citizens today. Lincolnââ¬â¢s war strategies shaped the war effort by making it a no ally war, blocking trade for the south, having the best general, and taking over the big capitol of the south. The first strategy was to mess with the economy of the southern states and proposed the Anaconda plan to blockade the southern ports. Doing this made no trade to occur, causing the South to not be able to trade their cotton with Great Britain and receive money for ammunition. He also made sure he had the best general for the army to pursue the acts Lincoln wanted to be done. When a general failed Lincoln would fire them and hire a new one and they failed mostly because they were intimidated by Robert Lee and were not prepared for a fight. He went through many generals until one could do what Lincoln really wanted to achieve from the war which was a preserved union and win the battles. Abraham Lincoln also made it possible that no other country could interfere with the war occurring, which meant no allies or help from any country making it just about their nation. The last tactic was to take over Richmond, Virginia because it was the capitol for the Confederate states. Having Abraham Lincoln approach the fighting of the war with this as something to achieve, it kept the states from permanentlyShow MoreRelatedAbraham Lincoln: Americas Greatest President Essay952 Words à |à 4 PagesEmancipatorâ⬠is not granted to just any person, but rather it highlights a courageous, respectful, and driven individual. Abraham Lincolnââ¬â¢s contribution to the United States is so grand and captivating, that he is deservingly recognized as Americaââ¬â¢s greatest president. For example, he abolished slavery, led America through the Civil War, and prevented the Union from splitting apart. Abraham Lincoln is Americaââ¬â¢s greatest president and was the forceful leader that manipulated America from a state of turmoil intoRead MoreA Comparison Of Abraham Lincoln And Nathan Bedford Forrest981 Words à |à 4 Pagesnecessarily has to have a supernatural power. The only thing that makes heroes a hero is their brave soul and mind. Abraham Lincoln and Nathan Be dford Forrest are also considered as heroes in different ways. Nathan Bedford Forrest is a genius, a commander, and he is a successful businessman. Lincoln is also another genius, a commander, and a man who ended slavery. Both Abraham Lincoln and Nathan Bedford Forrest influenced people in different ways for different reasons. Nathan Bedford Forrest wasRead MoreThe Civil War Was Fought Over African American Freedom1331 Words à |à 6 Pagesquestioned what was the cause of the civil war. Till this day there has not been a straightforward answer, but many people still have different views and beliefs on what caused it. Many people believe that political issues or even taxation was the cause of the civil war. However, it was really over slavery. This essay will go over the civil war and explain why slavery caused the southerners and northerners to fight in the civil war. To what extent was the Civil War fought over African American freedomRead MoreAbraham Lincoln Has Been An Iconic Figure Of The United1538 Words à |à 7 PagesAbraham Lincoln has been an iconic figure of the United States. Abraham Lincoln is viewed as a political icon. He was an idealized and iconic figure in the American culture. His efforts to ends the slavery and bringing the United States to a completely new culture certainly made him a political icon. He is the only American President that is on the list when we talk about the iconic personalities. He has acquired a culturally significant stature in the American society. The movies have been madeRead MoreLincolns Efforts to Preserve the Union Essay1407 Words à |à 6 PagesLincolnââ¬â¢s economic, military, and political policies from 1861 to 1865 contribute to the preservation of the Union? Abraham Lincoln won the election of 1860. As a president of the United States, Lincolnââ¬â¢s goal was to keep the Union together. The problem of slavery and the secession by the South are mainly the two issues that lead to the dissolve of the Union, in which Lincoln put all his efforts to deal with during his presidency. ââ¬Å"He believes this government cannot endure permanently half slaveRead MoreHow Lincoln Made His Personal Ideals Become a Reality632 Words à |à 3 PagesFor most of his life, Abraham Lincoln abhorred slavery. He did not believe in the expansion of slavery, this coincided with his personal values, and the idea the forefathers held, that slavery would eventually end. However, he believed that the institution of slavery should be allowed where it already existed. In fact, during his early presidency he enforced pro-slavery laws to uphold what was already in the constitution. Though he was explicit in his plans to not interfere with slavery,R ead MoreThe Legacy Of Abraham Lincoln1521 Words à |à 7 PagesAbraham Lincoln was the 16th President of the United States, serving from March 1861 until his assassination in April 1865. Lincoln led the United States through its Civil Warââ¬âits bloodiest war and its greatest moral, constitutional, and political crisis. In doing so, he preserved the Union, abolished slavery, strengthened the federal government, and modernized the economy. Born in Hodgenville, Kentucky, Lincoln grew up on the western frontier in Kentucky and Indiana. Largely self-educated, he becameRead MoreAbrahan Lincoln and the American Civil War782 Words à |à 3 PagesPresident Abraham Lincoln was known for leading the bloodiest conflict in United States history during the Civil War. Lincoln successfully protected the slaves and the South from seceding. Lincolnââ¬â¢s career included the following influential positions: lawyer, senator, and eventually the President of the United States of America. The experiences of his personal life, career as a political man, and his ultimate contributions to America make him an important man in American history. On February 12Read MoreAbraham Lincoln in the Post-Heroic Era978 Words à |à 4 PagesAbraham Lincoln Nancy Lincoln gave birth to a son in Kentucky; the year of his birth was 1809. Her son was named as Abraham Lincoln. The vicinity of Ohio River was the place where they shifted when they faced some property issues. A disease started transmitting through milk in Indiana where they lived and due to that disease Abrahams mother died in 1819. Abraham didnt get any proper education in the early stages of his life due to their inadequacy to pay for the expenses of education. DespiteRead MoreLincoln, Grant, And Whitman1605 Words à |à 7 PagesLincoln, Grant, and Whitman Abraham Lincoln, Ulysses S. Grant, and Walt Whitman all represent a period of time in which the United States was embroiled in turmoil. From the year 1861 to 1865, the Union army from the North battled the Confederacy of the South, and when it came to an end at the Appomattox Courthouse, over 620,000 men had lost their lives (Civil War Casualties, n.d.). President Abraham Lincoln had finally found a general he could trust in Ulysses S. Grant, who had forced the surrender
Monday, May 18, 2020
Racism And Racism - 732 Words
Sexism, racism and heterosexism are happening in contemporary America till this day. The media reflects everyday struggles that Americans face based primarily on their gender, race and sexual preferences. Many innocent Americans are getting killed in protests and rallies while they defend their rights. Everyday millions of Americans are faced with backlash from their community, state and even their own country for who they are! Heterosexism is the prejudice against homosexuals. Many Americans believe that heterosexuality is the way everyone should be, meaning that you must only be attracted to the opposite sex. They believe that if you are gay, lesbian and or bisexual that you are not in the norm. The LGBTQ community,â⬠¦show more contentâ⬠¦In modern America racism still goes on throughout all fifty states. Racism is the discrimination towards someone based on their race. In August 11,2017 a far-right rally went on in Charlottesville, Virginia it was composed of white supremac ists many holding confederate flags and some in KKK attire. The KKK which is an abbreviation for the Ku Klux Klan is a group that is anti-black and for white supremacy only. During this rally a 20 year old African American was assaulted and beaten by a group of white supremacist KKK members. He was beaten because a group of people thought they were above him just based on the color of his skin. Recently a protest broke out on October 20, 2017 in Gainesville, Florida. Richard Spencer, who is an open white supremacist, was scheduled to speak at the University of Florida but was greeted with students chanting ââ¬Å"say it loud, say it clear, Nazis are not welcomed here.â⬠Many students were also holding signs that read ââ¬Å"go home racistâ⬠attempting to make Richard Spencer flee their school. Sexism till this day is still alive in America. It is the discriminating behavior towards the opposite sex primarily women. Women are getting paid 77 cents per dollar a man makes, me aning women are not given the equal pay as men. In the essay ââ¬Å"Sexism and Languageâ⬠author Alleen Pace Nilsen talks about the language that is used to talk about women in an insulting way. Nilsen talks about how when a man isShow MoreRelatedRacism : Racism And Racism1544 Words à |à 7 PagesTo understand whether or not racism is learnt, we first have to divulge into the nature of racism. It is usually assumed that racism has been a part of civilisation since civilisation started, that it is embedded into how people work and that no matter what, it will always exist. Another assumption is that racism derives from the capitalism of the slave trade by white elitist men seeking to dehumanize people for economic gain, and used racism as a way to mask their financial motives to justify enslavementRead MoreRacism : Racism And Racism1003 Words à |à 5 Pagesracism: Racism-ââ¬Å"the belief that all members of each race possess characteristics or abilities specific to that race, especially so as to distinguish it as inferior or superior to another race or races.â⬠Imagine, 5 black men. Singing a church song still faithful for hope. Chained and cuffed together. Flies follow them as they walk by in the dry hot desert. With the white oppressor behind them yelling nasty words that poison their brain. Yet they still sing and wait and keep faith. In some statesRead MoreRacism : Racism And Racism953 Words à |à 4 PagesRacism in America ââ¬Å"Racism is a refuge for the ignorant. It seeks to destroy. It is the enemy of freedom, and it deserves to be met head-on and stamped out.â⬠- Pierre Berton Racism is the unjust hate for any people who are simply different for a various array of reasons. It is all around us and always will be, but that does not give us the right to be passive on the subject. This discrimination against culturally diverse people is hurting our ââ¬Å" land of the freeâ⬠, one racist remark at a time.Read MoreRacism : Racism And Racism1181 Words à |à 5 PagesThis issue of racism is popular by name but tends to be sugar coated by the way people see it. In order to truly understand racism you need to take a bite into the topic in order to get a taste of what it is really like. Racism comes in many different forms and can be seen many different ways. But why even care about racism at all? Why does it even matter? One would think that with such a harsh background regarding racism in America it would no longer exist in society today. But sadly that is notRead MoreRacism : Racism And Racism989 Words à |à 4 PagesRacism in America Racism discrimination has been one of our societyââ¬â¢s most horrible social problems. In the words of the famous Martin Luther King judging an individual by the color of their skin rather than the content of their character can be a very dehumanizing experience that can have lasting effects on an individual life. Racism in America has not come to a cease. Racism promotes negative personal relations between people of different cultures. I believe slavery started around the 1500sRead MoreRacism : Racism And Racism996 Words à |à 4 PagesCovert Racism Introduction Racism; ââ¬Ëthe belief that races have distinctive cultural characteristics determined by hereditary factors and that this endows some races with an intrinsic superiority over othersââ¬â¢ (Collins English Dictionary 2012) and thus leading to ââ¬Ëabusive or aggressive behaviour towards members of another race on the basis of such a beliefââ¬â¢ (Collins English Dictionary 2012). Over time, racism has transformed from a blatant and overt form into a passive style of prejudice and discriminationRead MoreRacism : Racism And Racism1751 Words à |à 8 PagesRacism Social Justice Topic Issue Corbin Metz H R ââ¬â 3013 University of Oklahoma Racism Social Justice Topic Issue Today in our society, racism is a very popular social justice topic issue, which affects many of the lives of those around us on a daily basis. Individuals as well as organizations and institutions widely commit the act of racism and these issues are embedded in their policies, procedures, and practices (Calgary). The first signs of racism beginning to arise in the worldRead MoreRacism : Racism And Racism1971 Words à |à 8 PagesRacism has come to be a very important topic in todayââ¬â¢s society. Many are talking about the injustices when it comes mostly when it comes to African-Americans and Caucasians in authority. Many have deemed the incidents of Trayvon Martin, Freddie Gray, Sandra Bland, Walter Scott, Akai Gurley, Tamir Rice, the Spring Valley High School video, and even the Charleston Shooting to name a few as reactions to racism. Out of the people talking about these events, only a few really know the meaning of racismRead MoreRacism : Racism And Racism2243 Words à |à 9 PagesRacism, a topic which has become especially touchy in modern times. It is quite clear that racism is alive not only in the United States, but across the globe. Though the topic is widely talked about, nobody really does anything to stop it. People will be quick to elaborate on the fact that it should be stopped, then make no changes themselves. Yet do they truly understand the concepts of racism and what it really means to be racist? Granted everybody understands that it is racist to hate a groupRead MoreRacism : Racism And Racism1094 Words à |à 5 PagesRacism has been an issue that has caused controversial debates for years. It is a topic that stirs up lots of emotions within people and continues to be an argument for all. When there has been a shooting between a white and a colored or a cop and a colored person, people blame it on racism. They state that since the white cop shot the black man it simply means the cop was racist. Then the people want to speak that j ustice needs to be served and the cop needs to be put in prison or released from
Wednesday, May 6, 2020
An Essay About The Experience In The City - 1568 Words
As I rode through this new town, my eyes dashed from side to side trying to get a good view of the place. I wasnââ¬â¢t used to the country style atmosphere that I felt riding past the flowing acres of grass and corn. With the windows down feeling the fall breeze, the smell of cow manure began to permeate throughout our car. The stench made my nose cringe, I didnââ¬â¢t want to keep the window down much longer. Soon after my mom pointed out a herd of cows in a field, no wonder the air was so polluted. And a few minutes later a couple of horse in a ranch too. As we got closer in town I noticed more homes and stores but still spread further apart and less busy than usual I thought. Since passing the fields, I had let my window low again, but now theâ⬠¦show more contentâ⬠¦The house looked very much was like the others that surrounded it just a few hundred feet apart. Each had its own playground set, half basketball court and big yard out front and back. This would be my new home and start of my 10 year journey at the Milton Hershey School. My mother and I were first introduced to a middle aged white couple that greeted and helped us inside. After a brief tour and brief conversations I made with them, they sat us down to explain some of the schools rules and regulations, most of which I didnââ¬â¢t agree with. The biggest of which was me having to cut my long hair. Boys werenââ¬â¢t allowed to have braids or hair longer than a few inches, I didnââ¬â¢t understand why. But what I agreed with didnââ¬â¢t matter. I had already gotten the ââ¬Å"talkâ⬠from my parents before leaving home and was reminded multiple times on my trip there. I donââ¬â¢t remember the whole spiel, but it basically consisted of not acting crazy in front of these white folks and to always be civilized and show respect. See, my momââ¬â¢s the sweetest person, but she made sure that we wouldnââ¬â¢t act out in front of company and always had respect, especially aro und people we didnââ¬â¢t know. And since Iââ¬â¢d be living there for now on, the rules and fake front of always being sincere and respectful began. Soon after, it was time for my mom to go, and I was stuck there in Hershey, PA. Later that day I met the rest of my housemates. As school let out aroundShow MoreRelatedComparison of Two Personal Narratives1264 Words à |à 6 Pagesthis assignment I have chosen to compare two personal narratives; The Myth of the Latin Women by Judith Cofer and Outcasts in Salt Lake City by James Weldon Johnson. Both essays cover the struggle of ethnic minorities and individuals who are at the lower end of the social spectrum, as they struggle to integrate themselves into the mainstream. Though both essays have a common theme the struggle that is encountered by Johnson is a lot more trying as he lived in an era where segregation was institutionalizedRead MoreDiscuss the Significance of Authenticity in Cultural Tourism Through Provision and Experience.1731 Words à |à 7 PagesDiscuss the significance of authenticity in cultural tourism through provision and experience. Abstract: Throughout this essay I have discussed that authenticity is relative and not absolute. The significance of authenticity within cultural tourism lies only with the experience of the travelling tourist and their individual desires. Within this essay I have broken down the different elements within cultural tourism and authenticity to help support my argument, which is clearly stated above: authenticityRead MoreA Day Full Of Happiness, Fireworks And Many Memories954 Words à |à 4 Pageswriter, and poet from Caribbean immigrant parents, writes about how a graduation present became one of her worst holiday of her life. In Lorde essay, she describes some of the horrific moments that she lived during her first trip to Washington D.C on the Fourth of July. Lorde gives several examples, of how her visit to Washington D.C changed her perspective of how she viewed Independence Day. Moreover, she uses techniques such as, titling her essay ââ¬Å"The Fourth of Julyâ⬠by using ver bal irony, making justiceRead MoreAnalysis Of White Rage By Carol Anderson1151 Words à |à 5 Pagespolice officers killing African Americans for seemingly nothing. These reports have strengthened the divide between both races. In ââ¬Å"White Rageâ⬠by Carol Anderson the issue of police brutality is touched on within the first few words of her essay. Anderson talks about many acts of aggression at the hands of white men, and she seems to really focus on an unarmed African American male who was shot by a white police officer in Ferguson, Missouri. ââ¬Å"Black and Blue,â⬠by Garnette Cadogan continues with theRead MoreLiving with Strangers Analysis1219 Words à |à 5 Pagesliving in one of the United Statesââ¬â¢ most famous cities: New York. New York has the highest population density in the United States with over 27000 people per square mile and it is estimated that 200 languages are spoken in the city. In a city with so many people, different cultures, and lang uages converts may have difficulties with growing accustomed to a city full of strangers. The American novelist and essayist, Siri Hustvedt, debates in the essay ââ¬Å"Living With Strangersâ⬠from The New York TimesRead MorePersonal Statement : Academic Argument, Academic Analysis, And Proposal900 Words à |à 4 Pagesalready learned much more than I did before. It is now time to write a Portfolio Essay, an essay detailing what I learned and how I have improved my writing skills in English 102. This semester I wrote four essays: Informative Report, Academic Argument, Academic Analysis, and Proposal. With each essay, I displayed my strengths and weaknesses and improved them through teaching, drafting, and revising. This Portfolio Essay will reflect on the growth my writing and I have undergone through this semesterRead MoreThe Myth Of The Latin Woman889 Words à |à 4 Pagesthe world around them. This concept is supported in the essays The Myth Of a Latin Woman: I Just Met a Girl Named Maria by Judith Ortiz Cofer and The Ugly Tourist by Jamaica Kincaid. Both of the se authors faced persecution because of their outward appearance. Cofer accounts being misjudged because of her Puerto Rican race. Kincaid shares with her readers the concept of human misinterpretation because of the stereotype of tourism. Of the essays, The Myth of the Latin Woman: I Just Met a Girl Named MariaRead MoreStory of an International Student718 Words à |à 3 PagesAdmission Essay Your essay prompt asks me to explain why I chose the University of Illinois, Chicago, as my desired school rather than a school in my home state. I am an international student. I am from Saudi Arabia and have applied to your university through a scholarship from the National Guard Hospital Affrarias (NGHA). I am seeking to study at an American university because America remains the worlds leader in medical education. I simply cannot get the same quality of an education in SaudiRead MoreAnalysis Of Here Is New York764 Words à |à 4 PagesI must say that E.B. Whitesââ¬â¢sâ⬠Here is New Yorkâ⬠essay displays ideas and thoughts of New York that really challenge the city for what it really stands for and much of it is eerie to even think about. A lot of what he is saying throughout the piece is true and relevant to today. There is always something happening in New York; lots has changed but really nothing has changed. The city has tons of attractions and an everlasting p ersona but if you look beyond its glistening lights, it is exactly whatRead MoreNotes From A Native Daughter And Ernesto Galarza s Piece Barrio Boy1091 Words à |à 5 PagesNative Daughter and Ernesto Galarza s piece Barrio Boy both talk a lot about how life was like in Sacramento while they were growing up. In Ernesto Galarza s article, he writes about living in lower Sacramento and Didion s essay, talks about life in a different area of Sacramento, California. Ernesto Galarza s Sacramento is filled with a lot of Mexican and other Latin American people living in a particular area of the city. Barrio Boy s Sacramento took place in around the 1910s-1920s which was
Role of artists in Audens poetry Essay Example For Students
Role of artists in Audens poetry Essay Addends poetry raises a wide range of issues and subjects such as love, war, relations or even psychology but as a user of art himself, Aden gives an important role to art and artists in his work. In several poems, through poetry, his own art, he has chosen to highlight other forms of art to show many different points of view and work he finds interesting. The poem Musse des Beaux Arts can illustrate the link that Aden made between poetry and painting. In the first stanza, Aden points out the talent and the uncommon foresight of the Old Masters that are 16th -17th European painters, to describe indifference and selfishness to the suffering of the others, as they are too absorbed by their own life. Old Masters quoted here are artists described as more attentive, learned than others, with a capacity to understand what people ignore they were never wrong/how well they understood. Their pictorial form of work depicts this recurrent problem in humanity which is something that Aden seems to admire. Indeed, in the second stanza, the representation of suffering made by Burgher with his painting Landscape with the Fall of Cirrus seemed so prodigiously done that Aden, instead of giving his own definition of suffering, uses the painting and describes the painted characters, the atmosphere poetically, which can make the reader easily think that the poet speaks o an unseen listener. Thus his description gives another dimension to the painting, whereas the painting helps the poet to treat the subject, this way, they are complementary. The work of the poet is directly linked to the painters one as they create an image, a landscape composed of colors, movements existing differently : on the one hand by association of words the sun shone/white legs/into the green water and on the other hand created by paint. Their role, associated together, is to make re-think about our relationship with others and the attention given to ourselves o the detriment of others. They act as witnesses of the suffering. Through a piece of art another one is shown by the process of the miss en abeam. However, Burgher was not the only artist quoted by Aden. On the occasion of the outbreak of World War II, Aden wrote the poem September 1, 1939 in which he evokes the conflicting situation that is spreading over Europe ; in the same poem we also find the names of Nijinsky and Dishevel who are two important figures of the Russian scene being respectively dancer and a manager, the creator of the Russian Ballets. The verses What mad Nijinsky wrote About Dishevel Is true of the normal heart refer to their personal life and especially the time when Nijinsky was diagnosed with schizophrenia and wrote notebooks where hateful quotes relate to Dishevel. Indeed the latter threw Nijinsky out of the Russian Ballet and ruined his career after he left him to marry a woman. Aden opted for Nijinsky and Dishevel as a couple to illustrate the fact that people are not interested in universal love but only by being loved personally Not universal love But to be loved alone, the poet exemplifies the act that the actual situation (I. E. Sasss war) is caused partly by men selfishness, a fault that appeared also within a love relationship. Their role in the poem is to make an example as two important figures, that everyone is familiar with. Differently, Aden inserts a fictional character and artist in his poem The Shield of Achilles: Vulcan the ancient Roman god of fire, a blacksmith who forges the famous shield of Achilles adorned with imagery. In the poem, Achilles mother, Thesis, observes the creation of the shield and expects peaceful and happy scenes to be on the shield but instead, Vulcan makes a totally different ornament She looked over his shoulder For vines and olive trees/But on the shining metal His hands had put instead An artificial wilderness. He engraves Achilles destiny on the shining metal. .u82f391dff662e6aaa26cd0a2c627df93 , .u82f391dff662e6aaa26cd0a2c627df93 .postImageUrl , .u82f391dff662e6aaa26cd0a2c627df93 .centered-text-area { min-height: 80px; position: relative; } .u82f391dff662e6aaa26cd0a2c627df93 , .u82f391dff662e6aaa26cd0a2c627df93:hover , .u82f391dff662e6aaa26cd0a2c627df93:visited , .u82f391dff662e6aaa26cd0a2c627df93:active { border:0!important; } .u82f391dff662e6aaa26cd0a2c627df93 .clearfix:after { content: ""; display: table; clear: both; } .u82f391dff662e6aaa26cd0a2c627df93 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u82f391dff662e6aaa26cd0a2c627df93:active , .u82f391dff662e6aaa26cd0a2c627df93:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u82f391dff662e6aaa26cd0a2c627df93 .centered-text-area { width: 100%; position: relative ; } .u82f391dff662e6aaa26cd0a2c627df93 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u82f391dff662e6aaa26cd0a2c627df93 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u82f391dff662e6aaa26cd0a2c627df93 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u82f391dff662e6aaa26cd0a2c627df93:hover .ctaButton { background-color: #34495E!important; } .u82f391dff662e6aaa26cd0a2c627df93 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u82f391dff662e6aaa26cd0a2c627df93 .u82f391dff662e6aaa26cd0a2c627df93-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u82f391dff662e6aaa26cd0a2c627df93:after { content: ""; display: block; clear: both; } READ: Compare the ways in which the poems present murderous relationships and their consequences EssayMaybe by the utilization of this character, Aden wanted to show one role proper to an artist: reflecting reality through his work with this usual sense of sincerity. Finally, Addends inspiration is signified by a poem dedicated his colleague William Butler Yeats, another artist closer to his own work. The first part of In Memory of W. B Yeats ascribes the day Yeats died as a cold and dark day as if the world lost someone really important. In this first part, Aden wants to show how essential the work of artists is and reveals one of the poet functions: the transmission. Aden explains that the artist continues to live thanks to his written and had transmitted his knowledge but that people will probably interpret it differently. The tone changes in the following parts of the poem, where Aden does not glorify Yeats, the poem is no longer a simple elegy. Aden criticizes the fact that some artists take advantage of heir great power of dissemination and especially their flexible use of the language t disseminate bad ideas like Yeats did but also Kipling and his views and Paul Claude, Pardons him for well writing. Indeed Kipling had stated his imperialist beliefs and Paul Claude had supported Franco during the Spanish Civil War. But Aden also says Poetry makes nothing happen to express that poetry usually fails t provoke revolutions, changes in peoples mind, it does not stop wars, when a poet dies, only his style of writing remains and not necessarily what he had said. After all, he language and the strength of words and poesy redeems the poets ideas and positions. In his poetry Aden mentions many artists but what is interesting is Aden as an artist himself and the roles that he plays. Literature is fully considered as an art and by extension poetry is so, that is why Aden has a real status of artist. In ancient Greek, the definition of poetry, TOILET (poi) signifies l create. The role that would seem to be obvious, is the one to associate words together to create something beautiful at the sight and hearing: a poem made of verses and stanzas, composed of adaptors, associations, images and rhymes. Following this idea, Aden, or poets in general, are also musicians. We can see it, in W. H. Aden poetry first of all with the titles given to his poems with Lullaby or Refugee Blues which are both pieces of music. Addends choice between a fixed-form sonnet or a free versed poem is always justified, as the poet wants to give a monotonous (Miss Gee offers 25 stanzas with 4 verses each, with regular rhymes to show the monotony of Miss Gee life) or a vivid rhythm (in Look, Stranger he uses alternatively short and long free verses to create n echo effect). However, beyond the simple creation a poet has a myriad of roles which appear in many poems of Aden. Aden is a poet that is seen as unromantic, his aim is to reflect reality in his poems according to a sort of mimesis. We find in his work a real need for sincerity which is true for every subject that he treats such as love, politics, death and so on. First of all, Aden has the role to give his own view on subjects that constitute the human life. Thanks to the form of language that he uses, associations of words, he put into words what others would find difficult to say, build vision that people could adhere to. In Addends poetry, love is an important subject: he gives a very pessimistic but realistic definition of love with The More Loving One. Love is not only about having positive feelings, it also has a fleeting nature and might be a source of pain too. Furthermore, Aden was really committed in global conflicts of the time and defends his own politic beliefs: he exposes to his readers some political leaders actions of the time. For instance, in Epitaph on a Tyrant, Aden clearly portrays Hitler and his dictatorship. .ua8d501c072c8cccb54782a276bce98ba , .ua8d501c072c8cccb54782a276bce98ba .postImageUrl , .ua8d501c072c8cccb54782a276bce98ba .centered-text-area { min-height: 80px; position: relative; } .ua8d501c072c8cccb54782a276bce98ba , .ua8d501c072c8cccb54782a276bce98ba:hover , .ua8d501c072c8cccb54782a276bce98ba:visited , .ua8d501c072c8cccb54782a276bce98ba:active { border:0!important; } .ua8d501c072c8cccb54782a276bce98ba .clearfix:after { content: ""; display: table; clear: both; } .ua8d501c072c8cccb54782a276bce98ba { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua8d501c072c8cccb54782a276bce98ba:active , .ua8d501c072c8cccb54782a276bce98ba:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua8d501c072c8cccb54782a276bce98ba .centered-text-area { width: 100%; position: relative ; } .ua8d501c072c8cccb54782a276bce98ba .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua8d501c072c8cccb54782a276bce98ba .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua8d501c072c8cccb54782a276bce98ba .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua8d501c072c8cccb54782a276bce98ba:hover .ctaButton { background-color: #34495E!important; } .ua8d501c072c8cccb54782a276bce98ba .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua8d501c072c8cccb54782a276bce98ba .ua8d501c072c8cccb54782a276bce98ba-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua8d501c072c8cccb54782a276bce98ba:after { content: ""; display: block; clear: both; } READ: Compare the changing attitudes/views on war between 'The Going of the Battery', 'The Send-off' and 'Joining the Colours' EssayUnlike other people that would denounce mom political regime, the poet can criticize through methods of writing such as metaphors, images to override censorship and, at the same time, touch an informed audience. Spain is another example to show his political anchor as a pro-republican denounces the lack of help provided by others nations to Spain during this difficult time of civil war. Lastly, like Baudelaire did in his poetry collection Less Flours du Mall Aden is interested in the poorest in Refugee Blues and The Unknown Citizen. Poesy is a real mean of denunciation. As an artist himself, Aden show the alliterated aspect of the poet but he also links all forms of art together: by the evocation of several figures coming from different forms of art, Aden gives another point of view and evokes people he admires, respects. Moreover as artists, they have the same intention: the one to create and generate emotions, reflexive and even hope. Associations of words, he put into words what others would find difficult to say, builds audience. Spain is another example to show his political anchor as a pro-republican time of civil war. Lastly, like Baudelaire did in his poetry collection Less Flours du Mall,
Financial Forecast Principles of Corporate Finance
Question: Describe about the Financial Forecast for Principles of Corporate Finance. Answer: Assessment 1 Financial forecast and significance Financial forecasting is a fiscal management tool that helps in estimating relevant information based on the past, present and expected financial conditions. This helps in identification of future income and expenditure trends that might have a long-term or immediate influence on the strategic goals, government policies etc (Fields, 2011). Successful companies rely on such financial forecasting to develop business strategies because companies doing an accurate financial forecast always advance ahead and do not lag behind. Financial forecasting is an important tool if companies are applying for a loan. It also plays a major role where the companys operations are cyclical, so that cash shortfalls can be overcome and company can plan ahead accordingly by paying its payroll, rent and other expenses (Deegan, 2011). If a company is planning to introduce a new product into its business, then financial forecasting can allow the companies to construct a model of how its business will perform financially if specific strategies are carried out. Performance of Dr. Reddy In the year 2007-2208, there is a fall in the revenue by 22%which amounts to INR 51,945 from the previous figure of INR 66,418 and this can be attributed due to setbacks of interim nature with the third party suppliers. The alteration in the dynamics of the market urged the company to spot the Betapharma value. Assets impairment worth $406 million was taken in the past 3 years. As per the statements, it can be commented that the revenue, as well as shares increased, the impairment of goodwill, the non-cash write-down of intangible assets is a strong reflection on the margin, as well as profitability portraying a loss of INR 9172 million in the year 2009. Revenue enhanced by 39% taking the figure to INR 70,000 million. Moreover, going by the moves of Dr Reddy it can be said that the company is banking on a positive note. Importance of Sales Forecasting Sales forecasting can help to easily adjust the demand and supply of products by overcoming the temporary demand in the light of expected estimate. It can help in benefitting the inventory control by avoiding the weaknesses of over-stocking and under-stocking. Sales forecast also helps in the facilitation of territory allocation and reallocation (Davies Crawford, 2012). Sales volume can be estimated by various factors such as territory potential that includes estimating the market potential for a product line in a geographical region. It can also be estimated by the past sales experience by taking the past years sales for every geographical sales region, add a percentage of arbitrage and decide the sales volume. Companies also use executive judgement for estimating the sales volume when the market information is absent. The senior managers or executives apply their judgement based on the past experience to forecast the sales volume (Choi Meek, 2011). Significance of Pro forma statements Pro forma (as a matter of form) is applied to the method of presenting financial projections for a particular period of time in a standardized format. These are used by businesses for decision making and control processes and for external reporting to investors, creditors and owners. It can be used as a basis of comparison and analysis so that the management, credit officers and investment analysts can be provided a feel for a specific nature of the financial structure of a business (Graham Smart, 2012). It is a vital organ of the planning process and can also help in minimizing the risks associated with the initiation and operation of a business. Importance of External Funds External funds are acquired from outside sources of a company. If investment having a high interest rate can be found than the secured bank loan obtained by a company, then preservation of own resources can be done and these external funds can be used for the investment purpose. External funds can also be utilized for financing growth projects that the company could not have funded itself (Brigham Ehrhardt, 2011). Sources of external funds like shareholders and investors requires the company to give its portion of ownership in exchange of funds and in this way, companies can obtain huge influx of cash that can be invested for different purposes like launch of a new product etc (Horngren, 2013). Assessment 2 An organization cannot operate in isolation. It is influenced by various factors and different environment. It needs to be noted that change is inevitable and organizations has to undergo changes to adapt to the prevailing situation. The external environment influences the overall organization and it is not easy to control the external environment (Brigham Daves, 2012). The external environment is: Changes in the economy the prevailing situation in the economy plays a leading role in influencing the operations of the organization. If the economy is booming it will lend support to the business and vice versa. Competition threats organization operates under threat from the customers. The rivals are always in the hunt to gather a leading edge and this is done through many ways. Government rules the rules of the government also influences the organization. If the government regulations are rigid in nature it hampers the smooth functioning while a lenient policy helps the business. Organizational structure, as well as objectives helps in financial forecasts because a well designed structure along with firm objective helps in management and cost accounting that ultimately leads to preparation of the budgets. When the budgets are prepared in an appropriate manner, it helps in forecasting the financial aspect of the business (Horngren, 2013). The key success factor for organization can be done through reputation, endurance, credibility and the operations in Wangaratta and Benalla for the period of 50 years. Moreover, the community focus also plays a pivotal role along with the quality and responsibility. The professional approach also plays a leading role in delivering success such as governance, finance, innovation, systems, etc. The factor of governance and integrated system helps in achievement of the objective and ensure success (Brealey et. al, 2011). Through SWOT analysis we can define the organization. Strength A strong brand with a strong network Continuous performance in the long term Financial management Innovative management and strong capacity Weakness Aging websites Improper access to staff or trainers Inability to adapt to strong change Weak relation with HESG Opportunities Leading role in community projects Online learning, enrolment and registration. Staff development Products driven by market Threats Turnover of the staff Remuneration Funding of the government Exposure to economic environment The centre derives income through various sources like Commonwealth and State government, statutory authorities and other fee derived from business, as well as individuals. The development of budgets every year helps in keeping a tab over income and expenses. The bottom up approach is considered in this scenario (Burke et. al, 2010). The scenario in the past three years indicates that there is a decline in the total income along with increment of the expenses. The operating profit has turned negative and event the growth income that stood at -28.8%. As per the budgeted figure the total income will enhance in the coming three years with an increment in the operating profit (Brealey et. al, 2011). The position of the organization was affected in 2013 by non compliance and a surplus was seen in 2014. The total income enhanced from 2009 to 2012 while declined in 2013. At the same time expenses increased considerably. There was a change in the reported profit in the past three years where a decline was witnessed. The growth projects that after an increase in 2012 it slumped in 2013. This indicates a strong show but the figures are weak in 2013 and hence call for a strong attention by the management. Moreover, the business plan clearly indicates that the external environment is an important factor that plays a leading role when it comes to the organization point of view. The external environment like customer base, competitor policy all plays a leading role and hence needs to be considered in an effective manner (Albrecht et. al, 2011). There are various risks that come in the way of the organization. Maintenance of cash reserves is an important consideration and hence operations will be impacted. The customer and the funding base have been subjected to risk but only few contracts has accounted for over 50% of the funding base. Therefore, the risk pertains to funding agreements and the large contracts are prone to breach. Therefore, limiting such risk is not in control. The key assumption for the purpose of forecasting is taken from the budgeted figures that is taken with the help of past year trend. The operations clearly indicate that there will be a growth in the operations. Therefore, the total income can be projected to be high in the upcoming years. Similarly with the growth in the income there will be an increment in the expenses and operating profit will scale higher. Moreover, the external environment will play a leading role. While considering the external environment utmost importance is provided to the government regulations, policies and the competition. It is assumed that the government policy will aid in prosperity of the organization and will create better opportunities. Moreover, a cut-throat competition will aid in bringing favorable result to the organization as a whole. Assessment 3 Cash flow statement forecast Financial forecast for the next year Statement of cash flows For the financial year ended 31st December 2015 2015 2014 2013 Operating Activities Subscription entrance fees 157,92,304.85 137,32,439.00 104,74,318.00 Training, examination Assessment fees 239,11,574.00 224,11,574.00 209,41,063.00 Sponsorship and donations 30,26,000.00 27,76,000.00 25,29,068.00 Conference registrations 35,47,798.00 31,97,798.00 20,77,466.00 Property rental recoveries 13,50,753.00 10,50,753.00 7,83,782.00 Project income and associated fees 203,35,142.30 184,86,493.00 162,52,001.00 Interest income 25,342.00 34,342.00 43,453.00 Other income 1,80,000.00 2,18,451.00 6,20,779.00 Payments to suppliers and employees (628,62,810.00) (566,62,810.00) (469,44,296.00) Net cash flows from operating activities 53,06,104.15 52,45,040.00 67,77,634.00 Investing activities Net movement from investment securities (31,42,835.00) (31,12,835.00) (30,81,431.00) Payments for property, plant and equipment (6,15,044.00) (18,15,044.00) (14,86,950.00) Net proceeds from sale property 6,56,655.00 5,06,655.00 19,53,755.00 Net cash flows used in investing activities (31,01,224.00) (44,21,224.00) (26,14,626.00) Financing activities - - - Net cash flows used in financing activities - - - Net increase in cash and short term deposits 22,04,880.15 8,23,816.00 41,63,008.00 Cash and short term deposits at 1 January 2015 163,66,097.00 155,42,281.00 113,79,273.00 Cash and short term deposits at 31 December 2015 185,70,977.15 163,66,097.00 155,42,281.00 Sales Forecast Sales forecast Training Based sales due to change in the demographic 1500000 admission for new community programme 15% Revenue increase 20% Particulars 2015 2014 Subscription entrance fees 157,92,304.00 137,32,439.00 Training, examination Assessment fees 239,11,574.00 224,11,574.00 Sponsorship and donations 30,26,000.00 27,76,000.00 college operation 284,12,884.80 236,77,404.00 sales forecast 711,42,762.80 625,97,417.00 Profit and Loss forecast Particulars 2015 2014 2013 Continuing Operations Revenue from operating activities 711,42,762.80 625,97,417.00 553,37,919.00 Net surplus on sale of property 5,56,500.00 4,96,190.00 10,81,605.00 Other income from investments 35,56,981.00 38,56,961.00 86,06,362.00 Revenue 752,56,243.80 669,50,568.00 650,25,886.00 Expenditure Personnel costs 323,45,706.00 203,45,706.00 191,08,694.00 Consultants fees - clinical 9,76,667.00 8,76,667.00 7,65,866.00 Consultants fees - management 19,44,968.00 16,44,968.00 13,17,342.00 Telephone, teleconference and audio visual costs 9,28,941.00 8,58,941.00 9,30,701.00 Printing, stationery and photocopying 16,02,664.00 15,75,664.00 15,48,950.00 Postage and courier costs 7,04,417.00 6,64,417.00 7,03,837.00 Information system costs 12,66,824.00 11,76,824.00 12,66,163.00 Travel and accommodation 60,85,893.00 55,35,893.00 49,92,152.00 Associations and library publications 9,97,334.00 7,72,334.00 5,49,193.00 Audit, legal and professional fees 1,50,000.00 1,34,504.00 3,60,535.00 Bank fees and merchant charges 6,70,000.00 6,61,952.00 5,63,839.00 Rent, rates, power, repairs and other property cost 24,46,909.00 23,16,909.00 21,96,683.00 Insurance 2,18,817.00 3,38,817.00 3,51,303.00 Project equipment purchases, hire and repairs 9,97,244.00 8,97,244.00 7,20,356.00 Training manuals and consumables used in education and field projects 7,20,579.00 6,75,579.00 6,30,711.00 Scholarships, fellowships and research grants 11,50,883.00 11,10,883.00 12,71,300.00 Awards, other grants, gifts and prizes 8,60,443.00 5,60,443.00 5,38,980.00 Grants funded from external sources 5,39,144.00 91,82,180.00 63,11,364.00 Facilities hire and catering costs 54,91,793.00 41,91,793.00 28,29,648.00 Foreign exchange loss 18,000.00 21,070.00 2,02,086.00 Depreciation expense 15,23,498.70 23,02,257.00 27,45,787.00 Amortisation expense lease incentive 64,846.00 64,846.00 64,846.00 Specialist societies funding costs 38,94,707.00 41,40,769.00 43,86,831.00 Committee and office bearers costs 1,57,010.00 82,800.00 8,590.00 Doubtful debts expense 1,11,404.00 91,404.00 9,734.00 QSEC write-off development and legal costs - - - 4,180.00 Other expenses from operating activities 4,52,560.00 4,02,560.00 4,56,606.00 Expenditure 663,21,251.70 606,27,424.00 548,36,277.00 Surplus for the period 89,34,992.10 63,23,144.00 101,89,609.00 Other Comprehensive Income Foreign currency translation (3,680.00) (1,198.00) (15,536.00) TOTAL SURPLUS 89,31,312.10 63,21,946.00 101,74,073.00 Key Assumption and forecast The company has decided to increase the sales in the year 2015. The young generation people want to go abroad and do further studies. They are interested to join this college because this college is providing a better education. Even the student who are staying here are keen to join this college. This college is improving their way of teaching every year. At present it is thinking to introduce a new community programs which will make the company sales to be increase by 15 percent. Even they are changing its strategy so that the revenue will increase by 20 percent (Horngren, 2013). The planning of the new programs and various new activities to be launched in the coming year will make the sales increase to $ 71,142,762. Key Milestone Even in todays era company are requiring different type of qualities in the young generation people. This college is giving this type of training to the students so that after leaving this company they get their job immediately because of this quality of the college the sales are being increased. Due to the new strategy operating profit will increase by $ 8,913,312.10 compare to the previous year in which the profit was $ 6,312,946. The college is member of the Australian council for international development (ACFID). This ACFID will build trust among the stakeholders and will also lead to international development of the colleges. Though there are some of the external factors that lead to a positive impact on the environment. Some of the college programs are now available online because of that student can do abroad studies by sitting at their native place. For having a new style of studies young generation are approaching abroad colleges. Key Assumptions The present scenario is that young minds are going abroad for pursuing their higher studies which lead to an n increase in revenue. In order to improve their career opportunities young student are going abroad. The company has also forecast that they will give awards to students like scholarship which will help more and more students to participate in any project (Libby et. al, 2011). It leads to increase in expenses of awards, gifts prizes to $ 860,433. The picture for emerging market and developing economies is diverse but in many cases challenging. The continuous trend of new development, new community programs for youth will continue to weigh on the growth prospectus in coming years. Even the company wants to invest in new location for that it wants to spend S 12, 00,000 in the following project. It will lead to increase in the land acquired by them with the help of this they will recruit more more students for giving education. Even it in the coming year they will recruit more employees so that the work of the college are done quite easily. The current asset of the college is $ 92,259,439 which shows that the college is very much flexible they will run smoothly even in the adverse situation. Rationale used External environment affect a lot on the economy. The college is now focusing on the new development and even them giving training programs. The colleges are now scanning and monitoring so that they have huge development in the coming year. The external environment is divided into market, industry and macro environment. The colleges are even changing their way of studies according to the market trends such as online classes have been started for students. The market environment focuses on the students, faculty and colleges in abroad. The macro environment aim in the word (STEEP) social, technology, economic, environment and political. They are interrelated to each other. If any of the factors are being affected then it will affect the whole economy. The following factor should be stable so that the college trends of increase in economy remain stable. A sense of positive approach should be there and more and more students should come from outside for having higher education (Melville, 2013). Factors that impact the financial forecast The college must also focus on the following to have growth in the economy such as change with requirement of the market, social values. The proper analysis is the first priority with regard to development strategy. Even the government is funding grants to the college so that they give education to the young generation. Thus they are also getting help from the government in education related purposes. The audit fees have also been increase a little bit according to the forecast because of which profit have increase (Needles Powers, 2013). Even the college is providing a proper diet food in the college which will lead to catering cost being increase to $ 5,491,793. For this type of forecast a very experienced batch of faculty are needed who will do a proper forecast. Due to this forecast only they will go in the right path in the coming year. Assessment 4 The overall assignment is based on the concept of financial forecasting and methods. Dr Reddy has been studied for the purpose of financial reporting. From the assessment it has come to the forefront that financial forecasting plays a dominant role in the strategic growth of the company. The performance of Dr Reddy in the past year has been formidable except the previous year where there has been a downfall. Further, the importance of pro forma statement has been discussed and the need of external funds has been correctly chalked out. The performance of a company depends upon various factors and financial forecasting is an important tool because the future course of action needs to be pre determined so that proper action can be taken in this regard (Northington, 2011). The Centre for continuing Education has been discussed in Assessment 2. In this scenario, the business plan has been reviewed and the external environment in which the organization operates is studied. Moreover, the success factor of the organization has been brought to the forefront. A SWOT analysis has been to analyse the performance. A business functions under internal, as well as external environment and both play a major role in shaping the destiny of the business. External environment should not be strict else it might lead to a pause in the business. The Assessment 3 has been done to shed light on the financial forecast and budget. The financial forecast has been done with the help of excel features. Therefore, the cash flow forecast, sales forecast, profit and loss forecast. Various parameters have been undertaken and the business plan was designed with the following trends (Williams, 2012). Further with the help of various assessment criteria, the study has been done. Proper analysis is the need of the hour and this has been highly advocated. It also emphasizes that the process of forecasting involves a number of parameters for the business. According to the parameter it becomes easy to forecast. Further with the help of forecasting proper answers has been delivered about the functioning and future growth. References Albrecht, W., Stice, E. and Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Brigham, E.F. Ehrhardt, M.C 2011, Financial Management: Theory and Practice, USA: Cengage Learning. Burke, A., Van, S. A., Thurik, R 2010, Blue ocean vs. five forces, Harvard Business Review,vol. 88, no. 5, pp. 28-29. Choi, R.D. and Meek, G.K 2011, International accounting, Pearson . Davies, T. and Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Fields, E 2011, The essentials of finance and accounting for nonfinancial managers, New York: American Management Association. Graham, J. and Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Libby, R., Libby, P. and Short, D 2011,Financial accounting, New York: McGraw-Hill/Irwin. Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's. Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.
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