Thursday, August 27, 2020
Thomas KydÃ¢â¬â¢s The Spanish Tragedy formed crafted by William ShakespeareÃ¢â¬â¢s Hamlet. Both are retribution catastrophes that incorporate the secret of death. Behind the puzzle, there is a feeling of the dead who shows up before the heroes, Hieronimo and Hamlet, to shout out for retribution. In The Spanish Tragedy and Hamlet, monologue assumes a significant job. It is frequently used to communicate the genuine sentiments of the primary characters. In the two disasters, the heroes use discourse to show a focal issue that eases back the primary characterÃ¢â¬â¢s procedure of retribution. The predicament is that it is wicked to carry out a homicide, however it is additionally unjustifiable to keep the criminal alive. Their speeches demonstrate their longing to end it all to escape from the difficulty. Another undeniable quandary is that self destruction is a transgression too. In this manner, the inquiry is whether to live to fulfill the phantom and be cursed, or to execute oneself and be accursed. Acknowledging retribution as the better decision of the two, both distraught masters choose to look for vengeance finally. Talks likewise show the characterÃ¢â¬â¢s frenzy. It is their vulnerability, their endeavor to uncover reality, and their psyche constantly looking for reason that drives the vindicators somewhat of frenzy; be that as it may, they are not totally crazy. Their frenzy just goes about as a mask so they appear to be innocuous. Both Hieronimo and Hamlet are tricky. They remain near the killers as a frantic individual lamenting for the passing of their friends and family, at that point they act to their arrangement when it is least anticipated. The two justice fighters prevail in the retribution. Obviously, the legends, alongside numerous different characters in the play, kick the bucket toward the end.
Saturday, August 22, 2020
Composing a Memoir from Occupied Palestine In Gaza, I Dare to Dream: Writing a Memoir from Occupied Palestine Rana Shubair is an author from Palestine having some expertise in English language preparing, testing, and interpretation. Her first book, In Gaza I Dare to Dream, is an amazing diary itemizing regular daily existence inside the Gaza Blockade.I found my enthusiasm for composing at 12 years old. I'd purchase a heap of paper and sit at the rear of the school assembly hall, jotting down my considerations. As a sitter, I would compose verse for a considerable length of time, long in the wake of taking care of the kid. It was a method of gathering my considerations; I could communicate my emotions, if just to a journal. Throughout the years, I purchased many secured journals and kept in touch with them consistently. It was my retreat, my energy, and my remedy.My nation has been a position of disturbance for as long as 68 years. Denied essential human rights like opportunity of development and access to appropriate clinical consideration, the day by day battles we Palestinians suffer under the Occupation is practically deplorable. In the city of Gaza, we have been under an Israeli-forced attack for ten entire years at this point, secured a major outdoors jail and denied a typical life. Ã These brutal conditions pushed me to voice my musings, touching off a longing to address the outside world.I can't end this post without referencing my book and spread architect, Domini Dragoone. What I cherished most about her was her earnestness and energy for my task and the assistance she gave me past her structure work. Ã Here is the thing that she needed to state about my original copy: I'm exceptionally moved by your book and expectation it gets under the control of numerous perusers; I feel like your story has the ability to motivate such sympathy and understanding, the two things that the world can utilize significantly more of! I don't generally get the chance to chip away at ventures with points that I care about a lot, so it has been a treat to take a shot at a book tha t feels very important.Now having distributed my first book,In Gaza I Dare to Dream, I'm glad to state that one I had always wanted has worked out. What's more, I couldnÃ¢â¬â¢t have done it without the assistance of some extraordinary people.In Gaza I Dare to DreamÃ¢ isÃ¢ available on AmazonÃ¢ for Kindle and Paperback.
Friday, August 21, 2020
Term Paper Writing Help - Online Help Can Save You Time And MoneyWhen you are trying to write a term paper writing help Australia has a lot of resources for you. One of the best ways to start is to try online help.As with anything in life, you need to be prepared for what comes along the learning process. And it is also a good idea to learn from others who have gone before you.You can find some excellent resources for your term paper writing help Australia if you look online. If you want to ask for help there are groups, forums and blog sites available to you. There are even many guides that can be downloaded that will teach you about your topic and all the important research tips and hints.You can also learn by doing or watching others when they write a term paper. Some places will provide you with sample papers that you can use as reference. It can also be useful to read other peoples papers as well.You may also want to invest in a book on researching and making your own research n otes. This way you can be better prepared when it comes time to write your own paper.Many times getting help online can save you time as well as money. You may be able to go through a topic more quickly. Plus, being able to find some information yourself could really come in handy.With certain subjects, you might not be able to do this research for yourself. You may have to take a class to learn a certain aspect of your topic. But if you do find you don't know much about your topic you can always buy a book and then look up the research you need from that book. By using these helpful ways you can find many great resources to help you with your term paper writing help Australia. And don't forget that as you are looking around for ideas you should consider working with a professional.
Monday, May 25, 2020
Friday, May 15, 2020
A complete paper has a lot of important components. There are many considerations to create an all-honored paper, such as the right sources, strong supporting details, organization, etc. But perhaps the most important element is the essay topic. Choosing the topic for an essay can quickly become very difficult. ItÃ¢â¬â¢s often the first step when writing a paper, and since it is one of the hardest, you can be put off easily. We will share some important tips about the process essay topics choosing that you should go through. Be concise and precise. Picking a too broad topic wonÃ¢â¬â¢t get you anywhere. Something like Ã¢â¬Å"historyÃ¢â¬ or Ã¢â¬Å"geneticsÃ¢â¬ will make your paper probably go in many different directions. Instead, to keep readersÃ¢â¬â¢ attention, narrow it down to Ã¢â¬Å"the importance of historical figures in todayÃ¢â¬â¢s worldÃ¢â¬ or Ã¢â¬Å"do genetics really affect your personality?Ã¢â¬ By being more precise, your essay will be more complete. Stay on topic. Once you choose a topic donÃ¢â¬â¢t deviate! Stay on point or you will bore your readers, which is the opposite of what you want to achieve. YouÃ¢â¬â¢ll need to make sure your chosen topic has many points to be made about it. Start with a question. One of the best ways to help you decide on an overarching idea is to ask yourself a question about something that interests you in academia. The answer will help you form your topic as well as your thesis! Use a hook. You may have an awesome paper with awesome ideas inside, but you will lose your reader right from the start if you donÃ¢â¬â¢t have an interesting first few sentences. Have an idea of what youÃ¢â¬â¢ll write about. Before making your final decision on your topic, come up with an outline. It doesnÃ¢â¬â¢t have to be perfect and you can always add and take away later, but at least make a skeleton outline. Why? So that you will know if your topic can turn into an entire paper. You donÃ¢â¬â¢t want to choose something and then realize that you only have one or two quick things to say about it. Use your imagination. Many topics have been written about before. The best way to make your paper stand out from the rest is to put a twist on a well-known topic. Do this by using your creativity and imagination. Take a few minutes to brainstorm some ideas on how to make your paper unique. If you follow the above tips, you will be sure to be on the road to creating a successful essay. The topic of a paper doesnÃ¢â¬â¢t always necessarily have to be interesting at first, but itÃ¢â¬â¢s up to you to make it so. After you choose a topic, you still have a lot of work to do, but at least you will have completed the first step, which also happens to be one of the hardest.
Wednesday, May 6, 2020
COKE vs PEPSI ADVANCED CORPORATE STRATEGY Ã¢â¬â SCIENCES PO CASE STUDY EXECUTIVE SUMMARY 1. A profitable industry based in: - - - A solid business model. Potential and relatively easy to diversify: space for complementary products (leverage brand equity) Good financial muscle. The soft drink industry is facing new challenges. The carbonated drink market has lost pace but there are several opportunities to overcome the situation. 2. Concentrate producers and Bottlers are extremely interdependent. Although having very different sources of profitability they ultimately rely on the same customers. The fundamental difference between CPs and bottlers is added value. The biggest source of added value for CPs is their proprietary,Ã¢â¬ ¦show more contentÃ¢â¬ ¦Concentrate producers and bottlers, inextricably linked butÃ¢â¬ ¦ Concentrate producers Inputs Process Output Few ingredients: caramel coloring, flavors, caffeineÃ¢â¬ ¦ Little capital investment Concentrate Bottlers Concentrate, sweeteners and packaging Capital-intensive and high speed production lines Product ready to be sold to customers On one hand CPs support bottlers by: Ã¢â¬ ¢ Investing in advertising, promotion, market research Ã¢â¬ ¢ Negotiating on behalf of bottlers suppliers to achieve a reliable, faster and cheaper delivery On the other Ã¢â¬ ¢ Bottlers buy concentrate from CPs using a formula that determine a price linked to the consumer price index. Ã¢â¬ ¢ They are allowed to handle concentrates produced by others brands but who are not directly competing brands. Ã¯Æ' They are ultimately dependent on the same customers 4 Ã¢â¬ ¦different in terms of profitability Different sources of value: Ã¢â¬ ¢ oncentrate producers get value from their C secret recipe. Thanks to this un-replicable proprietary they can leverage on the price of the concentrate. Ã¢â¬ ¢ ottlers must handle both with: B -the concentrate producers which grant them exclusive territories (to reduce rivalry) and share some cost savings but asks high price for their product. -their customers, to create strong relations that will ensure higher sells and shelf space, but want to pay less for not switching to other brands. (Direct store door agreements) Net sales Cost of sales Gross profit Conc. producerShow MoreRelatedCarbonated Soft Drinks - How Do They Work? Essay562 Words Ã |Ã 3 PagesCarbonated Soft Drinks - How Do They Work? Carbonated soft drinks have a huge history since their foremost inception. They are sweetened carbonated water, i.e. sugar laced aqueous solution of Carbon dioxide; and conventionally they are served, as well as enjoyed, chilled. The term Ã¢â¬ËsoftÃ¢â¬â¢ is basically an obligatory benchmark for carbonated drink makers that sets the limits of solute in the solution to less than or equal to 0.5% by volume. The earliest instances of soft drinks were sherbets madeRead MoreEssay about Cadbury Beverages Case Analysis912 Words Ã |Ã 4 PagesCADBURY BEVERAGES INC. CASE ANALYSIS Cadbury Beverages Inc. Case Analysis October 3, 2010 Cadbury Beverages, Inc. Case Analysis Marketing executives at Cadbury Beverages, Inc. want to re-launch the following brands: Crush, Hires, and Sun-Drop soft drinks. However, Cadbury has seen several challenges arise in the eve of their next attempt to lead the market. Senior marketing executives decided to focus generally on the Crush brand of fruit flavored carbonated beverages. The key issues thatRead MoreCase Study Analysis: Cadbury1460 Words Ã |Ã 6 PagesCase Analysis: Cadbury Beverages, Inc. Crush Brand Ã ® Case Analysis: Cadbury Beverages, Inc. Crush Brand Ã ® Luis Villagomez Grand Canyon University MKT 450 September 23, 2012 Case Analysis: Cadbury Beverages, Inc. Crush Brand Ã ® The carbonated soft drink production industry encompasses firms that blend various ingredients with carbonated water and also package and distribute for resale (IBIS World). With the full industry definition that CadburyRead MoreDr Pepper/7up, Inc. Squirt Brand: Case Analysis1229 Words Ã |Ã 5 PagesCase Recap This case describes the various aspects of carbonated soft drink industry and the focuses on SquirtÃ¢â¬â¢s annual advertising and promotion plan in 2001. Squirt is a brand under the Dr Pepper/Seven Up, inc. The brand manager was concerned about the market targeting and product positioning and consulted advertising agency, Foote, Cone Belding. The case also focuses on the entire industry structure and the marketing techniques used by the various leading companies so the SquirtÃ¢â¬â¢s annual advertisingRead MoreAnalysis Of Porter s Five Forces Essay1271 Words Ã |Ã 6 PagesForces can be used to analyze the carbonated soft drink industry in the United States. The first force is the threat of new entrants. Essentially, this is an analysis of the level of difficulty and number of challenges for new businesses to enter the market. The second force is the threat of substitutes. This is a detailed description of potential substitutes for the products in the industry. The third f orce is the bargaining power of suppliers. This analysis shows the amount of power that suppliersRead MoreCarbonated Soft Drink Industry For Management 4001435 Words Ã |Ã 6 PagesThis is a case analysis of the carbonated soft drink industry for Management 400. 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The company can trace its beginnings to 1783Read MoreThe Soft Drink Manufacturing And Carbonated Beverages Market Essay979 Words Ã |Ã 4 PagesIntroduction: In the United States, The Soft Drink Manufacturing and carbonated beverages market is dominated by three major companies. They are Coca-Cola, PepsiCo, and the Dr. Pepper Snapple Group. These companies account for 66% of the total market shares Coca-Cola (28.6%), Pepsi Co Inc (26.8%), and the Dr. Pepper Snapple Group (8.6%). The carbonated soft drinks account for 65%, and noncarbonated beverages account for 35% of the industry market. The demand for soft drinks is driven by consumer tastesRead MorePorters Five Forces Analysis Of Pepsico1241 Words Ã |Ã 5 Pages In the case of PepsiCo, analyzing the non-alcoholic beverage industry using PorterÃ¢â¬â¢s Five Force Analysis allows for assessment and adjustment to the strategic plans implemented to sustain competitive advantage. 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Tuesday, May 5, 2020
Question: Describe about the Management Accounting for Various Product Divisions. Answer: Introduction The companies and large business entities with multiple divisions transfer products among various divisions. The products are transferred at a price, which is known as transfer price. The transfer price is useful and serves various important purposes. There are different types of transfer pricing methods. In this report, an attempt is made to discuss the meaning of transfer price, different types of transfer price, use and purpose of transfer price (DRURY 2013). Transfer price Meaning The price at which divisions within the company transacts with each other is known as Transfer price. For example, supply of labor or stock from one department to another at a particular price is an example of transfer price. The transfer prices are mostly used by entities that has large and diverse operating units and each units run as a separate entity. Transfer prices are also known as transfer cost (Weygandt et al. 2015). In case of multi unit entities, each division is responsible for their own profit. In managerial accounting the return on invested capital for each division are calculated so it is important that when divisors transacts with each other a transfer price is established to determine the cost (Ward 2012). A close proximity is maintained between transfer price and market price because huge difference in price will adversely affect the performance of the transferor division whereas transferee division will gain. This will not reflect the actual performance of the divisions. Types of transfer pricing The various types of transfer price that can be used are given below: Transfer price based on Market rate The simplest method of determining transfer price is to use the market rate. The market based transfer price is not suitable in case of product that have unique nature. It is also possible that the division can earn highest possible profits rather than being subject to mandated pricing schemes (Soin and Collier 2013). Adjusted market rate transfer price If the direct application of market rate as transfer price is not appropriate then necessary adjustments should be made in the market price. This adjusted market price then can be used as transfer price. Negotiated transfer price If the market price is not readily available then in such cases the divisions should negotiate the transfer price. This can happen for products that have very small market or the product is highly customized. The price is determined the negotiating skills of the respective divisions (Otley and Emmanuel 2013). Contribution margin transfer pricing If there is no available market price then the transfer price could be determined by based on the contribution margin of the component. Cost plus transfer pricing The transfer price could be determined based on the component of cost that is to transferred. The procedure to determine the transfer price under this method is to add all the component of costs and then a profit is margin is added with the cost. It is useful for deterring transfer price where there is no available market price (Taipaleenmki and Ikheimo 2013). Cost based transfer pricing When one division transfers product to another division at costs then it is referred to as cost based transfer pricing. Under this method, the final division that sells the goods to the customer will recognize the entire profit (Bessis and O'Kelly 2015). Use of different types of transfer price The above discussion shows that there are different types of transfer pricing methods. In order to determine the most appropriate method the following criteria is used: The transfer price should be determined objectively; The transfer price should appropriately reflect the value of the transferred product; The transferring division should be appropriately compensated; The transfer should be compatible with the overall company goals and policy; There are different types of transfer price that are used so that the company can choose the appropriate method by fulfilling the above criteria. Use/ Function of transfer price The most essential functions and use of transfer price are: The transfer price is useful in profit allocation among various divisions. This helps to assess the performance of the various departments. The transfer price is useful for coordination and guidance if the division. The transfer pricing is useful in determining cost that is used for decision-making and justification of price. The transfer price is also useful for external regulatory purpose especially for income statement and balance sheet. The transfer price because of its simplification is used for determining budget. Purpose of transfer price The transfer price serves various purposes as given below: The transfer prices are necessary for determining divisional profits when the product are transferred from one division to another in a decentralized entity. The transfer price helps to evaluate the performance of the divisions. In case of companies where the managers have the authority to purchase product externally or internally then in such cases the transfer price helps to evaluate the performance of the managers. It also helps to determine whether the performance incentives of the managers are in line with that of the company (Collier 2015). The transfer price becomes relevant in calculating income tax if multinational companies transfer the products across international borders. Conclusion The discussion above has highlighted the importance of transfer price. It can be concluded that transfer-pricing system serves an important purpose in the multi divisional entities and multinational corporations. Part B. a The Transfer prices are the prices charged by one division for transferring product to another division of the same organization. There are various methods for determining transfer price and one of such method is to base the transfer price on actual costs. It is not appropriate to use the actual cost as transfer price because the inefficiencies of the production department might be transferred to receiving departments (Braun et al. 2013). As the products are transferred at cost, so the production department will not have any incentives to reduce such inefficiencies. The goals of an organization are to achieve efficiency in operation and the use of transfer price based on actual costs does not helps the organization to achieve this objective. The cost based transfer price does not motivate management, as there are no incentives for controlling costs. The cost-based transfer pricing does not help in maintaining sub unit autonomy as the transfer price are rule based (Warren et al. 2013) . Therefore based on the above discussion it can be concluded that total actual cost, as transfer price is not appropriate because the performance of the divisions cannot be evaluated effectively. b. Statement showing Contribution Margin Particulars Cleaning Scraping Division Processing Division Units 400000 400000 Market Price $ 95.00 $ 160.00 Sales $ 38,000,000.00 $ 64,000,000.00 Less: Variable costs Direct Material $ (7,200,000.00) $ (2,000,000.00) Inter Divisional Transfer $ (38,000,000.00) Direct labor $ (4,800,000.00) $ (4,000,000.00) selling cost $ (2,000,000.00) $ - Manufacturing Overhead $ (12,000,000.00) $ (4,000,000.00) contribution $ 12,000,000.00 $ 16,000,000.00 Less: Fixed Costs manufacturing overhead $ (4,000,000.00) $ (6,000,000.00) Net profit $ 8,000,000.00 $ 10,000,000.00 Contribution Per unit $ 30.00 $ 40.00 Net profit per unit $ 20.00 $ 25.00 c. In the negotiated transfer price, the price is determined by informed bargaining by the divisions. The negotiated transfer price provides autonomy to the divisions. This system provides better information about the costs and benefits. In order to determine the transfer price under this method it is important to ascertain the acceptable transfer price of both the selling and buying division (Seuring and Goldbach 2013). If the transfer price is below the costs incurred by the selling division then the selling division will incur loss. In such case the selling division will not agree to transfer product and if the transferring division is required to transfer product at such price in accordance with the company policy (Demski 2013). Then such method will promote inefficiency among the selling division as there as there will be no incentive for controlling costs. Further, as the product can be sold in the open market if the buying department does not give the market price or higher then transferor division will sell the product in the open market. The acceptable transfer price for selling division will be the price that includes all the variable costs, fixed costs and opportunity costs. In this case, the acceptable transfer price for cleaning and scraping division will be market price less the selling cost of the product (Maher et al. 2012). The selling price of the product is $95.00 and variable sell ing expenses is $5.00 so $90.00 will be appropriate transfer for selling division. Therefore, the acceptable price range for selling division is $90.00 to $95.00. If the transfer price is set too high by the selling division then for the buying division earning profit will be difficult. The buying division will always look for purchasing at lower price so that it can increase its profitability. If the transfer set by the selling department is more than the market price then the buying department will purchase it from the market (Maher et al. 2012). Therefore, the acceptable transfer price range for the buying division will be market price of $95.00 or less. d. The company that has multiple divisions and transfers product from one division to another is required to establish a transfer price. The objective of the management is to set a transfer price that encourages goal congruence among all the mangers of the divisions that are involved in the transfer. In order to maximize the overall profit of the company the guideline for each divisions are provided in the general transfer-pricing rule. The general transfer-pricing rule is to add opportunity cost with the variable cost of the product. Two scenarios are possible with the general transfer-pricing rule this are when there is excess capacity and when there is no excess capacity (Gray 2014). In case where there is excess capacity there is no opportunity cost so the transfer price will be variable cost of the division. Where there is no excess capacity in that scenario opportunity cost is added with the variable cost in order to determine the transfer price. The opportunity costs are revenue that is for gone for internal transfer of the product. The general transfer price rule is applicable when there is available market price. The calculation of transfer under two scenarios is given below: Calculation of Transfer price Particular Excess capacity No excess Capacity Total variable Costs $ 60.00 $ 60.00 opportunity Costs $ 30.00 Transfer price $ 95.00 $ 60.00 The minimum transfer price that is acceptable is $60.00. The management of the Cleaning and scraping division will not prefer this as the transfer price as the company will lose an opportunity cost of $30.00. The management will prefer the market price or the price of $90.00 after deducting variable costs on sales. The management will prefer higher price because it will affect the profitability of the division. The performance and the cost control measure that are undertaken by the company in order to compete in the market will not be reflected in the transfer price (Kinney et al. 2012). This will adversely affect the performance of the division as they will be not be motivated to reduce costs. As a result, the management will not prefer the transfer price that is below market price. Reference Bessis, J. and O'Kelly, B., 2015.Risk management in banking. John Wiley Sons. Braun, K.W., Tietz, W.M. and Harrison, W.T., 2013.Managerial accounting. Pearson. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. Demski, J., 2013.Managerial uses of accounting information. Springer Science Business Media. DRURY, C.M., 2013.Management and cost accounting. Springer. Gray, S.J. ed., 2014.International accounting and transnational decisions. Butterworth-Heinemann. Kinney, M.R. and Raiborn, C.A., 2012.Cost accounting: Foundations and evolutions. Cengage Learning. Maher, M.W., Stickney, C.P. and Weil, R.L., 2012.Managerial accounting: An introduction to concepts, methods and uses. Cengage Learning. Maher, M.W., Stickney, C.P. and Weil, R.L., 2012.Managerial accounting: An introduction to concepts, methods and uses. Cengage Learning. Otley, D. and Emmanuel, K.M.C., 2013.Readings in accounting for management control. Springer. Seuring, S. and Goldbach, M. eds., 2013.Cost management in supply chains. Springer Science Business Media. Soin, K. and Collier, P., 2013. Risk and risk management in management accounting and control.Management Accounting Research,24(2), pp.82-87. Taipaleenmki, J. and Ikheimo, S., 2013. On the convergence of management accounting and financial accountingthe role of information technology in accounting change.International Journal of Accounting Information Systems,14(4), pp.321-348. Ward, K., 2012.Strategic management accounting. Routledge. Warren, C.S., Reeve, J.M. and Duchac, J., 2013.Financial managerial accounting. Cengage Learning. Weygandt, J.J., Kimmel, P.D. and Kieso, D.E., 2015.Financial Managerial Accounting. John Wiley Sons.