Tuesday, December 31, 2019

Essay on Alzheimers Disease - 1503 Words

â€Å"Alzheimer’s disease is a form of dementia that gets worse over time. It leads to nerve cell death, and tissue loss throughout the brain. Over time, the brain shrinks dramatically, affecting nearly all its functions. It gradually destroys a persons memory and ability to learn and carry out daily activities such as talking, eating, and going to the bathroom† (What Is Alzheimer’s). Early symptoms include personality changes, memory impairment, problems with language, decision-making ability, judgment, and personality. Alzheimer’s was named after Dr. Alois Alzheimer. In 1906, Dr. Alzheimer noticed changes in the brain tissue of a woman who died of an unusual mental illness. After she died, he examined her and found plaques and†¦show more content†¦Brain imaging is a huge factor in helping to diagnose Alzheimer’s. Some of the technologies are computerized tomography, which is a body scan. It’s currently used mainly to rule o ut tumors, strokes, and head injuries. There is magnetic resonance imaging, which uses radio waves to produce a strong detailed image of your brain, and there is positron emission tomography, that injects you with a low-level radioactive tracer to show which parts of your brain aren’t functioning properly. Future diagnostic tools include additional approaches to brain imaging, measuring levels of proteins and patterns in blood, and more sensitive mental status tests. There are 7 stages that a person goes through when experiencing Alzheimer’s. Stage 1 doesn’t include any memory impairment. Stage 2 involves very mild cognitive decline. â€Å"The person may feel as if he or she is having memory lapses-forgetting familiar words or the location of everyday objects.† A stage 3 patient may have problems coming up with the right word or name. Stage 4 includes forgetfulness of recent events and forgetfulness of one’s own personal history. Stage 5 patients become confused about what day it is and are unable to recall own telephone number and address. Stage 6 involves the person losing awareness of surroundings and having difficulty controlling their bladder. Lastly, stage 7 patients need help with everyday living, unable to do anything on theirShow MoreRelatedAlzheimers Disease945 Words   |  4 PagesAlzheimer’s Disease Alzheimer’s Disease is a progressive neurological disease; it often attacks the brain tissues causing memory loss of one’s identity and regular behaviors. Statistics indicates that the rate of predicted people to get Alzheimer’s will increase briskly as time goes on. There are currently no cures for such disastrous disease, but there are currently approved treatments available that can help people within the early stages of Alzheimer’s. Once the disease is too far alongRead MoreAlzheimers Disease3170 Words   |  13 PagesThe Role of Caregiving to Patients with Alzheimer’s Disease Megan Zann April 27, 2012 Health Psychology Dr. Ackerman Introduction It is normal to periodically forget your keys or a homework assignment, because you generally remember these things later. However, individuals who suffer from Alzheimer’s disease may forget things more often, but they do not remember them again. The incidence of Alzheimer’s disease has dramatically increased because people are living longer. This is a result ofRead MoreAlzheimers Disease Essay2414 Words   |  10 PagesAlzheimers Disease Alzheimer’s disease is the disease of the century. This disease is affecting many lives, families, and caregivers. This research presented is to help educate on the topic of Alzheimer’s disease, which many people aren’t aware enough about. Statistics are given to show how extreme this disease is, and how many people it’s affecting in society. Also statistics are presented that give the amount of money being spent relating to Alzheimer’s disease. This research explainsRead MoreAlzheimer’s Disease Essay2544 Words   |  11 PagesAlzheimer’s disease defined: Alzheimer’s disease (AD) is a progressive, terminal, degenerative brain disease. It is the fourth leading cause of death in adults and currently affects over four million people in the United States. This number is expected to increase over the next several years as the baby boomers age, until it reaches fourteen million by the year 2025. Alzheimer disease generally occurs in people over seventy five years of age; however it does strike people in their forties, fiftiesRead MoreEssay on Alzheimers Disease2405 Words   |  10 PagesAlzheimers Disease is a condition that affects 50% of the population over the age of eighty five, which equals four million Americans each year. It is becoming an important and high-profile issue in todays society for everyone. There are rapid advancements being made in the fight against this disease now more than ever, and the purpose of this essay is to educate the public on the background as well as the new discoveries. There are many new drugs that are being tested and studied every day whichRead MoreEssay on Alzheimers Disease813 Words   |  4 Pagesï » ¿Topic: Alzheimer’s Disease Specific Purpose: To help my audience understand what Alzheimer’s Disease is. Thesis Statement: The need to educate people on Alzheimer’s Disease for family members or friends in-case a loved one is diagnosed. Introduction: A. What would one do if their family member or friend knew of someone who was diagnosed with Alzheimer’s Disease? What would they do to help or take care of this family member? Well, I work in a nursing home with the elderly with this diseaseRead MoreAlzheimers Disease Essay2168 Words   |  9 PagesAlzheimer’s disease or AD is an incurable disorder of the brain that results in loss of normal brain structure and function. In an AD brain, normal brain tissue is slowly replaced by structures called plaques and neurofibrillary tangles. The plaques represent a naturally occurring sticky protein called beta amyloid and in an Alzheimer’s brain, sufferer’s tend to accumulate too much of this protein. Neurofibrillary tangles represent collapsed tau proteins which, in a normal brain along with microtubulesRead MoreEssay on Alzheimers Disease 512 Words   |  3 Pagesmajor medical advancements like the world has never seen before, some diseases still continue t o plague the human race and confuse even some of the brightest scientists today. Unfortunately, Alzheimer Disease (AD) is one of them and it affects between 2.4 and 4.5 million people in America. Alzheimer’s is usually diagnosed in people over the age of 65, but in rarer cases people as young as 16 have it. Since it is a degenerative disease, patients develop it with few symptoms at an earlier stage, but thenRead More Alzheimer’s Disease Essay1176 Words   |  5 PagesAlzheimer’s Disease Alzheimer’s Disease is a disease of the future. With the growing aged population, this disease, which affects primarily the elderly, will become of increasing relevance to the medical profession. Also, the high frequency of Alzheimer’s, and the high cost in labor, money, and material of caring for its victims shall put considerable burden on the society as a whole. Here, however, these issues are not going to be debated. Instead the pathology of Alzheimer’s will be reviewedRead More Alzheimers Disease Essay1235 Words   |  5 PagesAlzheimer’s Disease is an irreversible, genetically linked illness. This disease was chosen for the topic of this essay under the consideration that in many families the illness can be incredibly tragic, passing down for generations without mercy. It is not rare to encounter families in which each member is afflicted with a form, mild or severe, of Alzheimer’s. The disease is a progressive brain disease which comes in t wo separate types: Early-Onset Alzheimer’s Disease and Late-Onset Alzheimer’s

Monday, December 23, 2019

Milton Friedmans Essay Analysis of The Social...

In this essay we are taking a look at the famous Milton Friedmans essay The Social Responsibility of Business is to Increase Profit . The following paper is an attempt to critically evaluate the article in consideration of Freeman Stakeholder Theory. First thing let us start with a little overview of what Milton Friedman exposed in his article. It seems that the whole point of his essay revolves around one basic statement which clearly says that the only social responsibility of business is to use its resources and engage in activities designed to increase its profits so long it stays within the rules of the game (Milton Friedman, the social responsibility of business is to increase profit). We probably all agree that the primary†¦show more content†¦He also compared businesses with social responsibilities to governmental institutions. By looking at the structure of large businesses, we can understand the point he was making. So, many of the large businesses are structured as C-corporations which consists of shareholders, the board of directions and corporate officers. Shareholders, the ones who invest their money elect the board of directions which hires corporate officers to manage the daily business operations. So it is the responsibility of the corporate executive to generate the profit while taking into account the laws and regulations. But, here is my point. If the social responsibility of a business is to increase profit, this does not omit the probability of degrading the surrounding environments (society, economy, ecology...) which by default will be contradicting to the term social responsibility itself which enhances on bringing benefit to society. For me, a business can be at the same time socially engaged and financially maximizing its profit without using someone elses money. For example, a company can be ecological by doing some really simple actions like recycling papers no longer needed, turning off lights and powering off devices not in use, donating equipment and material no longer used in the work offices, and so on. These simple actions are in fact very beneficial for theShow MoreRelatedThe Ford Pinto Case Analysis1576 Words   |  7 PagesThe Ford Pinto Case Milton Friedman believed a free-market system, in which goods and services are exchanged and controlled by individuals and privately-owned businesses without government authority, was the only way to achieve personal freedom. Adam Smith, a 18th century philosopher and economist, held the belief that in a free society, the role of government should be limited to the protection of the people, the administration of justice through the court system, and the maintenance of all publicRead MoreCsr(References)1138 Words   |  5 PagesHow relevant is CSR in todays business agenda? Corporate Social Responsibility is described as being a company’s ethical, economic, environmental, social and legal attitude towards its stakeholders in order to establish long-term success (Crane at el, 2008). These issues have come to have an important role in the running of a business in recent years. CSR was developed over a number of years and has been researched by professional economists. There are many arguments in favour of and against theRead MoreDo you agree with Milton Friedman’s (1970) claim that :  « the only responsibility of business is to increase its profits  » ?2913 Words   |  12 Pagesï » ¿Do you agree with Milton Friedman’s (1970) claim that  :  «Ã‚  the only responsibility of business is to increase its profits  Ã‚ »Ã‚  ? Milton Friedman was an American economist, statistician and writer, who had a massive impact on the research agenda of the economics profession. His famous words â€Å"the only responsibility of business is to increase its profits† (Friedman, Milton. 1970) led to many controversial debates on whether businesses should have ethics or if profit should be their main  goal. CorporateRead MoreResponsible Enterprise And How It Effects Almost Every Business1599 Words   |  7 Pages1.0 Introduction The aim of this report is to using academic literature examine responsible enterprise and how it effects nearly every business, firstly in this essay the report will begin with an definition on what responsible enterprise is and what it means. Then there will be an analysis of one of the five drivers of responsible enterprise and explain the role in which the government plays a part in boosting responsible enterprise. Finally, this report will conclude with a synthesis of the findingsRead MoreDiscuss the Main Factors Affecting Product Pricing in the Uk1416 Words   |  6 Pagesprice setting ability and inter-firm competition. The classical theory of the firm assumes that they will pursue the objective of profit maximisation. As Milton Friedman put it in his 1970 article, ‘‘There is one and only one social responsibility of business - to use its resources in activities designed to increase its profits’2. A firm aspiring to maximise profit will still be constrained by the market structure, best demonstrated in the contrast between perfect competition and pure monopoly.Read MoreThe Social Responsibility Of Business1422 Words   |  6 Pagesmaking a profit? The Ford Pinto, popular car of the 1970s, made a profit off of a vehicle that endangered the lives of hundreds of people. In his essay â€Å"Pinto Madness† Mark Dowie, author and Pulitzer Prize nominee, exposed the unethical decisions made by Ford Motor Company. When it came to their customer’s safety and profit for the company, Ford made a decision that led to consequences their customers had to pay the price for. Should the business be held accountable for these actions? In his essay â€Å"TheRead MoreEssay on Corporate Social Responsibility for Ikea965 Words   |  4 PagesAccording, to the European Commission (2013), Corporate Social Responsibility and competitiveness link in the way that it brings ‘benefits in terms of risk management, cost savings and access to capital’ (European Commission, 2013). However Milton Freidman (1970) defines CSR within his essay in the New York Times as ‘The Social Responsibility of Business Is to Increase Its Profits’. He also states that businesses such as IKEA should ‘make as much money as possible, while conforming to the basic rulesRead MoreThe Social Responsibility Of Business1437 Words   |  6 Pagesmaking a profit? The Ford Pinto, popular car of the 1970s, made a profit off of a vehicle that endangered the lives of hundreds of people. In his essay â€Å"Pinto Madness† Mark Dowie, author and Pulitzer Prize nominee, e xposed the unethical decisions made by Ford Motor Company. When it came to their customer’s safety and profit for the company, Ford made a decision that led to consequences their customers had to pay the price for. Should the business be held accountable for these actions? In his essay â€Å"TheRead MoreThe Disaster Damaged Bhp s Reputation And Benefits2253 Words   |  10 Pagestheir failure of diligence responsibilities. The following paragraph on this essay will discuss and analyze whether BHP’s behaviour is ethical or unethical through shareholder and stakeholder theories. The shareholder theory was originally proposed by Milton Friedman and it states that the only responsibilities corporate is to gain profits for its shareholders (Arnold, Beauchamp Bowie, 2014). By using its resources to engage in activities planned to increase its profits, without deception of fraudRead MoreThe Morality of Capitalism2662 Words   |  11 Pageswell-being, and generates a wide spectrum of prosperity. Exposition As citizens of the United States, we are members of the leading capitalist economy in the world. Our production and distribution is mostly done privately and we operate in a â€Å"profit† or â€Å"market† system. The capitalist system has been a target for criticism throughout the last three hundred years and is being discussed now more than ever due to the recent recession and financial crisis (Shaw and Barry n.d., 1). Its effects, structure

Saturday, December 14, 2019

The Difference in Living in the South Free Essays

Introduction with Thesis Statement This paper will be discussing the differences in living in the South, and in the North. The two places that will be compared are Chicago Illinois, and Clarksville Tennessee. It will also tell how the two places are alike and different. We will write a custom essay sample on The Difference in Living in the South or any similar topic only for you Order Now The difference is the fast pace of city life, and the slow pace of country living. The city life is a better way of living then that of the country, due to its broad cultural environment. Topic 1 The city life is a fast pace way of living than in the country. Unlike the country the cities traffic is like having rush hour all day long. People are rushing to do just about everything, from shopping, eating, exercising, and most importantly to go to work. People go downtown to enjoy the different sites, like the Sears Tower, and the great big buildings the city folk love so much. The food is always magnificent; you can get any kind of food from any nationality. There are many different ethnic groups that dwell in the city of Chicago. There are Mexicans, who live mostly on the Westside of Chicago, and African Americans who live mainly on thee Southside of Chicago. The Eastside is also filled with Blacks. As for the North you will see a majority Whites, these are known as the suburbs. Downtown you have a mixture of them all. You will see Asians, Indians, Italians, French, and West Indies. The streets are crowded everyday with people who are in a hurry. Buckingham Fountain is one of the most beautiful fountains in the City of Chicago. You may recognize it from the TV series Married with Children. The lights that shine are of every color on an artist’s canvas. There are at least five museums; great exhibits for every member in your family. There’s also a museum located on Stoney Island Avenue, with a Harry Potter exhibit it is very fascinating. Down town is like being in a crowded Grocery store. There is always cars honking, buses stopping at every stop, taxi cabs tail-gating other cars, people running to catch the bus, and running to get into shops as they open. Some people are crossing the street from every direction trying to get to the other side of the street. You begin to feel like you are a part of something bigger than you are. Start Topic 2 here The country life is a bit slower than that of the city a particular place is Clarksville Tennessee. Clarksville is a small town near a Military Installation. When the soldiers are gone its like living in a ghost town, because the military make up most of the population. The campgrounds are lots of fun, but you have to drive an hour away to Kentucky to enjoy the scenery. The country life is mostly dealt with outdoor activities. In the summer there are Barbeques, parks, swimming pools, and jazz on the lawn. Along the local streets there farms and lots of land for sale. Most of your neighbors own farmland and they have all sorts of farm animals, like cows, horses, and chickens. The air is not always as fresh as you think there is the fertilizer, and the smell of the factories smoke. Clarksville is very close to the boarder of Oak Grove Kentucky; so driving to the next state to go to your local YMCA was never that fun. There is only a four-corner mall to shopat in Clarksville, so we drive an hour away to go to Nashville Tennessee where there are five malls. The town has a festival from time to time nothing too big due to limited of space available for the town activities. The downtown is very small they have a couple of bars and boutiques. There is one pub that is almost fun it’s called the Black Horse. You can eat, drink as well as dance and mingle. Clarksville is so slow that it makes you want to go back to sleep as soon as you wake up. There are lots of Amish settlers who still live in the town of Clarksville. They do not drive cars, or ride buses they still ride buggies that are pulled buy horses. The town caters to them, there are many signs around that say â€Å"reduce speed ahead: with the horse and buggy picture on them. The town is so spread out that you will have to own a car. The town’s transportation is scarce, there is CTS (Clarksville Transit System), but it stops at nine o clock in the evening, and it runs every two hours. It is very hard to live in the country, and most of all a big difference from the city. The comparison of the Two Living in the City of Chicago is quite the difference then living in Clarksville Tennessee, First you have to schedule a precise time just to meet your friend for coffee at Starbucks, or lunch at Abdo Mexican Grill and shopping at Macy’s due to the busy flow of traffic that is in the city. Going down town is big because of the people, the crowds are exciting, the different types of nationalities you see make you a part of a great country that has done away with racism. There are so many sites to see in Chicago; Sears Tower the Museums with all the nice exhibits and much more. However, in Clarksville There is no traffic you can call your friend up anytime for a cup of coffee and meet right then. The only crowd of people are the ones inside of a Super Wal-Mart Store, in the only sites are your neighbors back yard looking at them barbecue: Unless you drive an hour away everyday to go see the sites in Kentucky or shop in Nashville Tennessee. Choosing the City life is great there is wade too much to see and do, Tall building lit up by beautiful lights at night, different nationalities of people Chinese, Mexicans, Indians, Koreans, Germans, Whites and blacks. The many choices of ethnic restaurants: enjoying food you like created by that race. Having a China town right in your own city, the cultural is so a live you think you really are in China. The people and their clothes, the stores are all Chinese stores, you cannot buy any American anything from China town. People being in a hurry cars moving fast, tall building, and not having to drive hours away to go to a mall is why living in the city is exciting. The Conclusion How to cite The Difference in Living in the South, Papers

Friday, December 6, 2019

Economic Value of the Business

Question: Discuss about the Economic Value of the Business. Answer: Introduction: Valuing ones business is a method which provides the estimate of the economic value of the business. A valuation is a tool in financial markets that helps the owner of business to determine the value of they will receive for their business if they sell it in the current market scenario. It is processed by which present value of the business is determined, by discounting the expected cash flows and other factors taken into consideration. Business valuation is done for various purposes such as mergers, acquisitions, etc. There are various accounting principles which require the assets of an organization to be shown at their historical values in the financial statements (Albrecht et. al, 2011). Because of this reason it is very difficult to determine the true value of business in the current market. While valuing the business these assets are taken at their market values which help to determine the true value or worth of the business. In the given case, we need to value a small hotel wh ich is situated on the outskirts of a large town. Key factors affecting the value of the hotel An indepth local knowledge along with sector knowledge is required to come at proper valuation of a hotel. In order to derive the proper valuation of the hotel, the valuation officers need to consider both trading performance and transactions market. The major factors affecting the value of a hotel include profitability, location, threats, demographics, conditions and also risk involved in investments. Profitability in hotel business is best estimated from the net profit earned. Now this net profit figure will have to be adjusted upward or downwards keeping in mind the management of the hotel. Good management adds value to the business whereas bad management declines it. Location of the hotel is one of the major factors affecting its value (Eugene Philip, 2011). Whether it is located in the city or outside the city, whether it is a holiday spot, convenience such as public transport, traffic flow, etc. all affects the value of a hotel. Talking about threats, if there are competitors in that area, then the profit margins is likely to be in the same level. If they are new in the business and operating only in a single area then the margin of profit is bound to increase that will have a strong impact on the profits (Williams, 2012). The value should also keep in his mind the demographic trends. It should see what age group of people mainly use their service so that they can make arrangements accordingly. There is risk involved in hotel management so the capitalization rate includes a lot of adjustments; the calculation of this rate is very challenging for the person valuing the hotel. Other factors such as condition of the building, efficiency of the bar, fire prevention measures, entertainment facilities etc. effects the value of a hotel (Eugene Philip, 2011). Methods to Value Hotel Business There are majorly three approaches which are used to value a hotel. These are the income capitalization method, sales comparison and cost approach. In order to select the method of valuation the nature of hotel and also the strengths of each method should be evaluated so that the best approach suitable can be identified. Also there are thumb rules which help to provide a rough value of the hotel. But mostly income capitalization approach is mostly used to value the hotel business (Christensen, 2011). The basis of income capitalization approach is that the value of business is based on the profits earned, or future benefits that can be earned from them. The value of the income generating properties such as hotels is based on future estimated incomes and expenses of such properties along with the estimated sale value of such property on near future. Now these cash flows are discounted using the capitalization rate, which help to determine what can be the value of hotel in future. The e stimated cash flows under this process are adjusted and then discounted in order to determine the value of the hotel. The methods which is used by the investors is very similar to that of income capitalisation approach because of which it is most commonly used approach for valuation. The cost approach of valuation of hotel business involves considering the current replacement value of the property which is adjusted with depreciation (Parrino et. al, 2012). Also the value of the land is then added to this net value of the property to have a total estimate. This cost approach is valuation is effective mostly in the cases of new properties. The old properties are prone to depreciation and improvements which make it difficult to determine the correct value. This method is given very less preference while valuing hotels since it requires a lot of estimates for depreciation which makes it unreliable (Davies Crawford, 2011). The sales comparison approach involves valuing the property usin g the recent sale value of a similar property. In order to determine a correct value, the sale value of this property is adjusted keeping in mind the similarities and dissimilarities among these properties. This approach is suitable for vacant lands, family homes or other properties where there is relatively less number of adjustments (Spiceland et. al, 2011). Whereas for more complex properties such as market buildings, shopping malls, etc; this approach loses its reliability. Within the income capitalisation approach there are two variants used to value hotels. One is an after tax model that provides estimates for investment value and the other is income capitalization approach used in valuation of hotels which are owned by publically traded lodging companies (Christensen, 2011). The former variant incorporates the tax rate in order to derive the net benefits derived from the hotel business, whereas the later, incorporates the concept of Economic value added. There are a lot of fa ctors which affect the value of a business. It is very difficult to incorporate all these factors while valuing the hotel. But income capitalization approach is the one which almost covers all these factors. Hence, providing the valuation officers a correct basis for valuation of hotel business (Graham Smart, 2012). Need to make adjustments before valuation While valuing a business by from of balance sheet one simply cannot rely on them to present the true value of business because they dont reflect the economic reality. They are based on mere assumptions, accounting principles and income tax regulations. The accounts may also include some transactions which are not recorded at correct amounts or certain adjustments have been made in them to meet requirements. Adjustments in the accounts of an entity are made before valuation so that reflect the economic reality. This adjustment procedure is known as normalization. Normalized accounts of an entity provide improved comparison to industrial statistics and other similar companies. They also provide a better picture of the companys earnings capacity, on which the business is valued. Here are few examples of adjustments and reasons for the same. Adjustments made in transactions entered into with related parties. The actual position is not reflected when it comes to the method of arms length. There are various transactions that need to be removed when determination of the business is being done. Certain expenses are not necessary and do not relate with the business and therefore the expenses needs to be eliminated. Accounting principles helps the financial statements in computing the estimates. It is immaterial that these expenses should be in tune to the actual estimation. Hence, it is vital that such uncertainty should be eliminated (Needles Powers, 2013). This is done by normalization of the financial statements. In order to eliminate the effect of non-recurring and sudden events and transactions from the financial statements, these adjustments are required. This helps the valuators to find the value the business correctly under normal circumstances (Brealey Myers, 2011). This helps to provide a value which is comparable with other entities working in the same industry under same circumstances. Critique of the profits methods Therefore we see that this hotel operates in the outskirts of the town and has increasing revenue every year. This year it reported having a profit of 300,000. This shows that there are no many competitors in the area and also the location of the hotel is good to attract customers. This hotel should be valued using income capitalization approach, as it would be the most suitable method of valuation for this type and nature of business. It is very necessary to value the business from time to time so that the investor can make an estimate of how his business has been performing. It helps the investor to know how much value has been created by his investments. While valuing an asset or business, the reason behind its valuation should be known. The method of valuation should be selected keeping in mind the users of this valuation report (Brealey Myers, 2011). The method which is best suitable for the situation should be applied. Hence, the valuator should apply due diligence also while carrying out the valuation process. References Albrecht, Steve, Stice, Earl and Stice, James, Financial accounting (Mason, OH: Thomson/South-Western, 2011) Brealey, Richard and Myers, Stewart, Principles of corporate finance (New York: McGraw-Hill/Irwin, 2011). Eugene, Brigham and Philip, Daves, Intermediate financial management (USA: Cengage, 2011) Christensen, John, Good analytical research, European Accounting Review, 20(1), 2011, 41-51 Davies, Tony and Crawford, Ian , Financial accounting (Harlow, England: Pearson, 2011) Graham, John. and Smart, Scott, Introduction to corporate finance (Australia: South-Western Cengage Learning, 2012) Needles, Belwert and Powers, Marian, Principles of Financial Accounting (Financial Accounting Series: Cengage Learning, 2013) Parrino, Robert, Kidwell, Davis. and Bates, Thomas, Fundamentals of corporate finance (Hoboken, NJ: Wiley, 2012) Spiceland, David., Thomas, Wayne. and Herrmann, Don, Financial accounting (New York: McGraw-Hill/Irwin,University Press, 2011) Williams, Nickles, Financial accounting (New York: McGraw-Hill/Irwin, 2012)