Tuesday, May 26, 2020

Up in Arms About Economics Essay Topics?

Up in Arms About Economics Essay Topics? What You Must Know About Economics Essay Topics Write clearly and show colleges how you think and exactly what you will add to the campus. Colleges are seeking a feeling of maturity and introspectionpinpoint the transformation and demonstrate your private growth. They want to get to know more about you. They are more likely to admit students who can articulate specific reasons why the school is a good fit for them beyond its reputation or ranking on any list. School should happen in the evenings. College is an intellectual place so attempt to convince the board that you're the perfect person in their opinion. Colleges are not searching for perfect individuals. The Foolproof Economics Essay Topics Strategy Writing the college application essay is a challenging gig. Fortunately, colleges will think something similar about you in case you choose to incorporate your love of literature in your essay. They do want you to have strong beliefs that you're willing to stand for, and some essay questions give you the opportunity to do just that. They can tell when your essay is just a form essay. Good persuasive essay topics must be persuasive. By avoiding the topics listed previously'll guarantee your essay helps instead of hurts your likelihood of admission. The essay is just one of the big approaches it's possible to distinguish yourself. It is beneficial for structuring your economic essay. Facts, Fiction and Economics Essay Topics Think of the experience that you would like to write about. Thus, to compose a great essay you need to brainstorm all thoughts concerning your life experiences. When you're writing about yourself, make certain that you include words that explain the emotions you're feeling at several regions of the story. In case you decide you must chat about one of the cliche essay topics mentioned previously, a very good method to tell a more prevalent story is to concentrate on one specific moment and build from that point. If you don't have properly developed writing skills or understand how to apply critical thinking to the assignment, there are not many chances you will find a positive feedback on your work. During the long years of studying, there will certainly be a moment when you will require the aid of essay writing advisors. There is not any way a student may keep up with all the writing assignments. One of the chief explanations for why college students should not fret about writing quality college essays is the simple fact that help with writing is already a service that's easily available and accessible nowadays. Economics Essay Topics - What Is It? There are several varieties of essays, it is not difficult to shed an eye on all your writing assignments. The readers want to observe the huge picture. One, we apply an extremely careful collection of our writers. Our writers can create original academic works in various subjects. The only rule to follow when picking a topic for your college essay is to select the topic you're eager to write about. In choosing your topic, it's frequently a good notion to start out with a subject which you already have some familiarity with. Try out another topic and do the very same 5-minute writing test till you locate a topic you know it is simple to write on. Select a distinctive topic that others may not think of, and whatever you select, make sure that you know a lot about it! The Number One Question You Must Ask for Economics Essay Topics Be mindful of the size it must be and get started writing the narrative essay outline. If you don't understand how to define the significant theories for your paper, check economics essay topics on the web or what you've read in the textbook. If you don't understand how to begin your essay or where to search for supporting data, we'll be happy to help you. It is extremely important to understand how to format an essay properly. Maybe a philosophical text really elucidates your existing paradigm. In many professional contexts, respectful argumentation is the thing that leads to the growth of new thoughts and perspectives. An argumentative paper is part of the persuasion. Understanding how to compose a strong argumentative paper will help you advance your very own argumentative thinking. Economics Essay Topics: the Ultimate Convenience! Like the death penalty, the thought of marijuana legality was debated and discussed for a long time. In the world today, terrorism is a massive hot topic. On the flip side, in case you made a very good choice, focus on what influenced you to make that decision and the way it has changed you. There isn't any sense in writing about something which interests only you and doesn't have a severe influence on the area of economics. Students of the Faculty of Economics often receive a task to compose an economics essay on a specific topic. Technology is potentially the most famed topic to speak about today. You ought to know that Economics is a complicated academic location. Ultimately, economics is strongly related to politics.

Friday, May 15, 2020

List of Elements in the Lathanide Group

The lanthanides or lanthanoid series is a group of transition metals located on the periodic table in the first row (period) below the main body of the table. The lanthanides are commonly referred to as the rare earth elements (REE), although many people group scandium and yttrium together under this label as well. Therefore, its less confusing to call the lanthanides a subset of the rare earth metals. The Lanthanides Heres a list of the 15 elements that are lanthanides, which run from atomic number 57 (lanthanum, or Ln) and 71 (lutetium, or Lu): Lanthanum: symbol Ln, atomic number 57Cerium: symbol Ce, atomic number 58Praseodymium: symbol Pr, atomic number 59Neodymium: symbol Nd, atomic number 60Promethium: symbol Pm, atomic number 61Samarium: symbol Sm, atomic number 62Europium: symbol Eu, atomic number 63Gadolinium: symbol Gd, atomic number 64Terbium: symbol Tb, atomic number 65Dysprosium: symbol Dy, atomic number 66Holmium: symbol Ho, atomic number 67Erbium: symbol Er, atomic number 68Thulium: symbol Tm, atomic number 69Ytterbium: symbol Yb, atomic number 70Lutetium: symbol Lu, atomic number 71 Note that sometimes lanthanides are considered to be the elements following lanthanum on the periodic table, making it a group of 14 elements. Some references also exclude lutetium from the group because it has a single valence electron in the 5d shell. Properties of the Lanthanides Because the lanthanides are all transition metals, these elements share common characteristics. In pure form, they are bright, metallic, and silvery in appearance. The most common oxidation state for most of these elements is 3, although 2 and 4 are also generally stable. Because they can have a variety of oxidation states, they tend to form brightly colored complexes. Lanthanides are reactive—readily forming ionic compounds with other elements. For instance, lanthanum, cerium, praseodymium, neodymium, and europium react with oxygen to form oxide coatings or tarnish after brief exposure to air. Because of their reactivity, pure lanthanides are stored in an inert atmosphere, such as argon, or kept under mineral oil. Unlike other most other transition metals, the lanthanides tend to be soft, sometimes to the point where they can be cut with a knife. Additionally, none of the elements occurs free in nature. When moving across the periodic table, the radius of the 3 ion of each successive element decreases; this phenomenon is called lanthanide contraction. With the exception of lutetium, all of the lanthanide elements are f-block elements, referring to the filling of the 4f electron shell. Although lutetium is a d-block element, its usually considered a lanthanide because it shares so many chemical properties with the other elements in the group. Surprisingly, even though the elements are called rare earth elements, they arent particularly scarce in nature. However, its difficult and time-consuming to isolate them from each other from their ores, adding to their value. Lastly, lanthanides are valued for their use in electronics, particularly television and monitor displays. They are also used in lighters, lasers, and superconductors, and to color glass, make materials phosphorescent, and even control nuclear reactions. A Note About Notation The chemical symbol Ln may be used to refer to any lanthanide in general, not specifically the element lanthanum. This may be confusing, especially in situations where lanthanum itself isnt considered a member of the group!

Wednesday, May 6, 2020

Proceed-Precede Model - 769 Words

The PRECEDE-PROCEED model is a medical model that moves away from the typical issue of disease treatment and focuses on health promotion. Developed by Lawrence W. Green, this model has been applied in many Western countries in the improvement of health. PRECEDE (Predisposing, Reinforcing, and Enabling Constructs in Educational Diagnosis and Evaluation) is the part of the model that helps in the development of various public health initiatives and programs. PROCEED (Policy, Regulatory, and Organizational Constructs in Educational and Environmental Development), on the other hand, serves as a guide to the effective implementation of the various programs that are created using PRECEDE. With regards to using the PRECEDE-PROCEED model in†¦show more content†¦Next is the educational and ecological assessment phase where the reinforcing (e.g. family culture, relationships), enabling (e.g. motivators, talents of the children), and predisposing (e.g. religious beliefs, preferences of parents) factors that affect the lifestyle of the families are examined to further determine what the appropriate educational program should be. The fifth phase is known as the administrative and policy assessment phase and involves determining which health promotion programs would best address the needs that have already been identified in the previous phases and bring about the desired changes in behaviors and factors already identified. The PROCEED part of the model begins at phase six which is the implementation phase where the interventions that are agreed upon at stage five are put into action. In this case, this could be a class for school-aged children and their parents, a continuous program for children alone, or even an on-going event for the parents. Whatever the choice of educational program it is, it is important to note that phases one through five must be taken into full consideration to ensure that no needs or issues are left unaddressed when the program is finally implemented. Once implementation of the educational program is completed, the next phase is the process evaluation phase. The program process is evaluated to determine what went right in the whole process, what went wrong, and what needs to beShow MoreRelatedTeenage Pregnancy Essay examples1012 Words   |  5 Pagesresources. The PRECEDE-PROCEED Model endeavors to address this limitation (Phillips, Rolley Davidson, 2012). The purpose of this paper is to demonstrate the applicability of the PRECEDE-PROCEED Model to the development of specific care interventions for one particular population: teen parents in Virginia. The PRECEDE-PROCEED Model provides guidance for planning at the macro level: what behaviors to target, what resources to tap, how to mobilize the community (Sharma Romas, 2012). The PRECEDE-PROCEEDRead MoreBehavior Change Theory Selected And Reason For Selecting1326 Words   |  6 Pagesown. The Social Network Theory and the Social Cognitive Theory both are interpersonal theories. They are influenced by the people around them. Change occurs when behavior that is desired is reinforced. Theory #2 Transtheoretical Model The Transtheoretical Model lays out stages a person goes through for change. In this case it is making positive changes to prevent childhood obesity. The stages are precontemplation, contemplation, preparation, action and maintenance. The precontemplation stageRead MoreThe Child Malaria Prevention Project1244 Words   |  5 PagesThe PRECEDE-PROCEED Model: The Child Malaria Prevention Project Prevalence of infant malaria cases has caused much alarm among stakeholders in the health sector; communities, policy-makers, and health workers alike. According to the 2015 Center for Disease Control statistics in an article by Ceesay et al. (2015), the overall prevalence of malaria among infants aged 6 months or less, especially in Sub-Saharan countries, was 11.8%. These astonishing figures are attributed to the neglecting of newbornsRead MoreIs Accounting For Ethnological And Structural Factors1313 Words   |  6 Pagesbehavioral change, a much simplified form of the well-known theoretical model of PRECEDE-PROCEED while integrating Leininger’s culture care theory will be utilized as it fits the criteria for a comprehensive framework upon which a quality plan and evaluation thereof can be developed. Glanz, K. (2008) provides a whole chapter on using the PRECEDE-PROCEED model to identify, implements, and evaluates a clinical process project. PRECEDE stands for Predisposing , Reinforcing, Enabling Constructs in Educational/EnvironmentalRead MoreThe Fight Against Malaria, West Africa1638 Words   |  7 Pagesdesigning a PRECEDE-PROCEED Model (PPM) targeted at malaria control in Ghana, West Africa. According to Community Tool Box (2014) PRECEDE involves a process that leads up to an intervention program, it stands for Predisposing, Reinforcing, and Enabling Constructs in Educational/Environmental Diagnosis and Evaluation. PROCEED, on the other hand is Policy, Regulatory, and Organizational Constructs in Educational and Environmental Development, and, as its name implies, it describes how to proceed with theRead MorePrecede or Proceed Essay1225 Words   |  5 Pages1.) Within the PRECEDE-PROCEED Model and using what you have learned about epidemiology, what kind of data would be included within an epidemiological assessment? Please describe. In the PRECEDE phase of the PRECEDE-PROCEED Model, epidemiological data would include predisposing, reinforcing and enabling constructs such as genetics, behavior, and community. In the PROCEED phase of the PRECEDE-PROCEED Model, epidemiological data would include environmental data from sources such as primary interviewsRead MoreAn Inclusive Structure For Evaluating Health Promotion And Other Public Health Programs1914 Words   |  8 PagesThe Precede-Proceed Model is an inclusive structure for assessing health needs for designing, implementing, and evaluating health promotion and other public health programs to meet those needs. The Precede-Proceed Model is an effective model for addressing the problematic behaviors which can evoke health concerns for example Hepatitis C in African Americans. â€Å"Precede is an acronym for the words predisposing, reinforcing, and enabling constructs in educational diagnosis and evaluation which can provideRead MoreEffects Of Smoking On The United States1570 Words   |  7 Pagestourist spot for organizations, families, and etc., this city would benefit greatly for incorporating an ordinance requiring 100% smoke-free res taurants and bars. One potential framework to carry out such an intervention could be the Precede-Proceed Model. This model is a multi-theoretical based framework used to assess health related behaviors and environments that affect health and quality of life needs, and to design, implement, and evaluate health promotion programs that improve quality of lifeRead MoreFreytags Pyramid in a Rose for Emily723 Words   |  3 Pagessmell? All of this builds on the mystery surrounding Emily, she becomes not so much a woman as an apparition, a vague blur in the mind of the reader. As the narrative proceeds on it constantly moves backward in time, so that the climax occurs at the point furthest in the past. Emily’s purchase of the arsenic precedes chronologically the events of the first, second, fourth, and fifth parts of the story. A Rose for Emily inverts the traditional narrative structure in which a story generallyRead MoreThe core of all professionally organized health education programs is the program planning process.2100 Words   |  9 PagesWhile there are many models used for this process, an appropriate model to plan a skin cancer prevention program for high school youth in Matador Shores is the PRECEDE-PROCEED model. The PRECEDE-PROCEED model is participatory, community-oriented, incorporates multiple levels of influence and evaluation, and is adaptable for different needs and circumstances as one-sized programs do not fit all. It is a component of most successful community health promotion interventions. The model will ensure effec tiveness

Tuesday, May 5, 2020

Corporate Finance Companies and Business

Question: Discuss about the Corporate Finance for Companies and Business. Answer: Introduction Companies and business entities apply several methods to measure their performance in the market. One of the methods commonly used by corporations is the financial analysis where several techniques are used to examine the companys past and present performance and project its future trend. Financial analyses help firms to identify their strengths and weaknesses in the industry. They then focus on either maximizing the internal strengths by taking advantage of the external opportunities or minimizing the internal weaknesses through mitigating the external threats. Car Ab Ltd is one of such companies. Car Ab Ltd specializes in supplying automotive components in the industry. The company has developed an excellent reputation and brand by proving quality products and reputable services. Car Aib Ltd has created business objectives which emphasize on customer-oriented services. However, the organization is currently facing fierce competition in the industry arising from market saturation. This paper focuses on evaluating the companys comparative financial performance during the 2014 and 2015 fiscal years. Some of the financial performance indicators to be analysed are; a) evolution of the working capital and capital employed; b) the cash-flow statement; c) the financial leverage and the Return On Equity; and d) the financial leverage and the Return On Equity. Finally, a brief comment, conclusion, and recommendation will be provided based on the results obtained from the financial analysis. Note: the companys comparative balance sheet and income statement for the financial years 2014 and 2015 were provided and had been used in the respective financial performance indicator. Analyse the evolution of the working capital and capital employed the working capital At the End of 2015 At the end of 2014 Working Capital -3566 -1904 including: Add: Trade + Other Receivables 6291 6080 Add: Inventory 6913 5800 Less: Payables 10600 8945 Less: Operating Liabilities + Others 6170 4839 End of 2015 End of 2014 Working Capital (Days of Sales) -22 -12 including: Add: Receivables 38.34092333 37.4659797 Add: Inventory 42.13174423 35.74057274 Less: Payables 64.60241413 55.1205902 Less: Other Liabilities 37.60348068 29.81872957 Brief analysis Working capital technique is used by companies and business entities to evaluate their ability operational liquidity. It shows that ability of the business to meet its short-term financial obligations (Blocher, et al., 2009, p. 198). A firm should have a positive working capital to fund sufficiently its short-term debts nearing maturity, finance its operational expenses and continue with its daily operations. A negative working capital means that the firm cannot meet its daily operations, fund its upcoming expenses or operate sufficiently (Horngren Sundem, 2013, p. 45). Car Ab Ltd had a negative working capital both in 2014 and 2015. Its working capital reduced further from negative (- 1904) in 2014 to negative (-3566) in 2015. Conversely, the working capital(days of sales ) which shows the number of days it takes the customers to clear their credit sales by the company increased further from negative(12) in 2014 to negative (22) in 2015 (Gleim, 2001, p. 61). The reduced working capital was attributed to the increased amount of inventories from 5,800 in 2014 to 6,913 in 2015 and increased amount of credit sales i.e. payables from 8,845 in 2014 to 10,600 in 2015. A number of other liabilities also rose from 4839 in 2014 to 6170 in 2015. In 2014, it took customers 24 days to clear their debts. However, the number increased to 39 in 2015. It is important to note that the receivables account rose from 6,080 in 2014 to 6,291 in 2015 ( Cheffi Beldi, 2012, p. 94). With a more negative working capital and working capital in days on sales, Car Ab Ltd is not in the position to meet its short-term financial and operational obligations. The capital employed Capital Employed End of 2015 End of 2014 Fixed Assets 22545 20722 Working Capital -3566 -1904 Capital Employed 18979 18818 Equity 14590 14718 Net Debt 4389 4100 Capital Employed 18979 18818 Brief Analysis Capital employed refers to the total amount of capital invested in acquiring revenue. The Car Ab Ltd.s capital employed decreased by $ 161 from $ 18818 in 2014 to 18979 in 2015. Fixed assets increased from 20,722 in 2014 to 22,545 in 2015. The reduction experienced in the operating capital was contributed by significant reduction of the working capital as stated above (Ittelson, 2009, p. 54). Conversely, net debts investments increased significantly by $289 from $4100 in 2014 to $4389 in 2015 while Equity investments decreased from 14,717 in 2015 to 14,590 in 2015. The information shows that the companys shareholders demanded to be paid more dividends leaving the company with less amount to invest (Tracy, 2012, p. 89). To enhance its growth regarding operational performance, and increased revenues, the management should increase the capital employed by reducing the amount of bonus and dividends payable to shareholders as well as look for other methods of funding its projects besides debts. For instance, the company should authorize the sale of more common shares to the public through Initial Public Offering (IPO) ( Hoyle, et al., 2012, p. 187). Build the cash-flow statement The Car Ab Ltd cash flow statement for the year 2015 is calculated as shown below; Cash Flow Statement 2015 Net Income 812 Depreciation 415 Change in Working Capital -1662 Operating Cash Flow 2889 Less: Investment Expenses 2238 Free Cash Flow 651 Add: Capital Increase 0 Less: Dividends 940 Add: Change in borrowing 1374 Change in Cash 1085 Brief Analysis The company had a free cash flow of 651 after investment expenses had been deducted. The free cash flow was also affected by the adverse change in working capital and positive changes in the fixed asset depreciation (Ross, 2010, p. 145). Part of the free cash flow was used to pay dividends to the shareholders (940) and paying part of the company debt capital (1374) However; it should be noted that the company did not increase its equity/ capital investment from the income. The change in cash and cash equivalents increased by 963 at the end of 2015 ( Kieso , et al., 2011, p. 46). Analyse the operating performance (ROCE) Operating Performance 2015 2014 Effective Tax Rate 0.35 0.32 ROCE (Before Tax) 0.0923 0.125 ROCE (After Tax) 0.06 0.085 Operating Margin (B4 Tax) 0.0297 0.04 Operating Margin (After Tax) 0.0193 0.027 Capital Employed Turnover 3.11 3.1 Brief Analysis The companys ROCE before tax decreased from 9.23% in 2014 to 12.5% in 2015. The change shows the company ineffectiveness in controlling its growth. The companys operating margin decreased from 4.02% to 2.97% before and 2.7% in 2014 to 1.93% in 2015 after tax (Kelly Barrow , 2016, p. 121). The deterioration of the companys operating performance was majorly contributed by the decreased of capital employed in investments. However, the company made efficient use of its operating capital as shown in the Capital Employed turnover. The ratio progressed slightly from 3.1 in 2014 to 3.11 in 2015 (Byrne, 2012, p. 46). Assess the financial leverage and the Return On Equity ROE Financial Leverage 2015 2014 Return on Equity 0.056 0.087 Effective Cost of Debt 503 459 Kd 0.1147 0.112 Gearing 0.3008 0.279 Financial Leverage -0.0043 0.0024 Brief Analysis: Just like the reduction of the ROCE after tax, the Return on Equity dropped from 8.72% in 2014 to 5.7% in 2015. The effective cost of debt increased from 459 in 2014 to 503 in 2015. Poor ROE returns resulted from the rising cost of debt and negative financial leverages. For the gearing percentage, it can be revealed that the company reduced its dependency on debt to fund its investment and operational; activities. In 2014, gearing stood at 30.08% but decreased to 27.9% in 2015. The ROE and financial Leverage analysis shows that the company is performing poorly as far as its investments are concerned (Kaplan, 2012, p. 287). Assess solvency and liquidity Solvency and Liquidity 2015 2014 Gearing 0.3 0.279 Net Debt / Operating cash flow 1.52 - Current Ratio * 0.94 1.01 Quick Ratio * 0.58 0.64 Cash Ratio * 0.26 0.26 Brief Analysis The company has no issue with solvency. The gearing percentage (i.e. the extent of which debt versus equity funds the company's operations) decreased from 30% in 2014 to 27.9% in 2015. Likewise, in 2015, 15.2% of the operating cash flow came from net debts. Therefore, the creditors should be a bit worried (Michael, 2012, p. 18). The liquidity ratios are very low, and the company is not in the position to meet its daily financial obligations. The current ratio, which shows the ability of an organization to fund its day-to-day operation using current liability decreased from 1.01 in 2014 to 0.94 in 2015. Likewise, the quick ratio, which is obtained by dividing current assets minus inventories by current liabilities reduced from 0.64 in 2014 to 0.58 in 2015 (Michael Pizzica, 2015, p.122). However cash ratio, which is the amount of cash and cash equivalents an organization has against current liabilities, remained constant between the two periods. brief summary with your comments and recommendations on the financial situation and performance of the company The Car Ab Ltd is not competitive in the market based on the financial analysis conducted above. The company has failed to control its operations efficiently and is also faced with liquidity issues. The number of days it takes the customers to clear their credit sales by the company increased during the 2015 financial period (Proctor, 2012, p. 97). Therefore, during the days of the sales period, the company is not in a position to meet its short-term financial obligation. The management should introduce policies aimed at reducing the number of days the customers are possible to stay with the companys debts. For example by introducing discounts and bonuses on cash sales, many customers will strive to go cash purchases to have the discounts stated (Simons, 2013, p. 154). Likewise, introducing a policy where credit customers are offered discounted for clearing their debts within ten days following the sales would increase cash collections. Second, the company has an ineffective internal control system. This has been revealed by increase on the number of stocks in the companys warehouse at the end of 2015. Likewise. The number of liabilities also increased. It would be expected that with the number of increased ordering of stock, the companys cash and cash equivalents would have increased significantly ( Horngren , et al., 2011, p. 67). There is a possibility of growing number of dead stock. The company should introduce an effective internal control system to reduce the stock being held in the warehouse. For example, the management should offer discounts on large purchases. Second, the company should use the ABC stock ordering method. The shareholders demanded to be paid dividends even with the poor organizational performance, therefore, escalating the level of financial risk facing the company. Payment of dividends limited the companys ability for further growth or investment. The gearing percentage shows that the company depends on mostly on debts to fund its operations (Vaughn, 2007, p. 150). Low level of equity capital can only mean that the shareholders have lost their trust on the management to maximize the value of their funds. Things are likely to worsen when the bank and other financial institutions cannot give the company loans to run its activities. With the current financial trend, the organization is heading to insolvency (Gibson, 2008, p. 211). The liquidity ratio also shows that the firm is facing adverse short-term liquidity problems. First, from the current ratio it has been revealed that the company lacks enough current assets to meet its daily obligations. In 2015, the company only had 0.94 in current assets to pay for my dollar owed to the creditors (Tracy, 2012, p. 108). Second, the quick ratio was even whose with only o.58 dollars to pay for a single dollar owed to the creditors. With the current situation, the company is not in a position to expand its market share, invest more capital, meet both its short-term and long-term financial obligations and compete in the market (Guenther, 2004, p. 303). Conclusion Car Ab Ltd is in a financial crisis, and there is a lot to be done to save the company from insolvency. The management should strive to gain shareholders trust and influence them to invest more money in the company. References List Cheffi, . W. Beldi, A., 2012. An Analysis of Managers' Use of Management Accounting. International Journal of Business, 17(2). Horngren , C. T., Datar, S. M. Rajan, M. V., 2011. Cost Accounting: A Managerial Emphasis. New Jersey: Prentice Hall. Hoyle, J. B., Schaefer, T. Doupnik , T., 2012. Advanced Accounting. New York: McGraw-Hill/Irwin. Kieso , D. E., Weygandt, J. J. Warfield, T. D., 2011. Intermediate Accounting. New York: Wiley. Blocher, E., Stout , D. Cokins, G., 2009. Cost Management: A Strategic Emphasis. New York: McGraw-Hill/Irwin. Byrne, A., 2012. Practical Accounts and Bookkeeping In Easy Step, London,UK: In Easy Steps Limited. Gibson, C., 2008. Financial Reporting and Analysis: Using Financial Accounting Information. New Jersey: Cengage Learning. Gleim, I. N., 2001. CMA Review, Part 2: Financial Decision Making. London, UK: Gleim Pubns. Guenther, D. A., 2004. Financial Reporting and Analysis. New York: McGraw-Hill. Horngren, C. Sundem, G., 2013. Introduction to Management Accounting Global Edition. New York: Pearson. Ittelson, T. R., 2009. Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports. New Jersey: Career Pr Inc; Rev Exp edition. Kaplan, D., 2012. Introduction To Financial Statement Analysis. New Delhi, India: The Kaplan Group. Kelly, J. E. Barrow , P., 2016. Bookkeeping For Dummies. 4th ed. London, UK: John Wiley Sons. Michael, P. Pizzica, A. J., 2015. Financial Ratios for Executives: How to Assess Company Strength, Fix Problems, and Make Better Decisions. London: Apress. Michael, Z., 2012. Financial Decision Making Using Computational Intelligence, Chicago: Springer . Proctor, R., 2012. Managerial Accounting: Decision Making and Performance Improvement. 4TH ed. London, UK: Pearson. Reed, P., 2014. Strategic Marketing: Decision Making and Planning. 4 ed. Australia: Cengage Learning . Ross, S. A., 2010. Corporate Finance. London, UK: McGraw-Hill Higher Education; European. Simons, R., 2013. Performance Measurement and Control Systems for Implementing Strategy Text and Cases: Pearson New International Edition. London, UK: Pearsons. Tracy, A., 2012. Ratio Analysis Fundamentals: How 17 Financial Ratios Can Allow You to Analyse Any Business on the Planet. New York: Bidi Capital Pty Ltd. Vaughn, R. H., 2007. Decision Making and Problem Solving in Management. 3rd edition ed. London: Crown Custom Publishing.