Sunday, May 17, 2020

Forgiveness As a Tool in Healing And Combatting Social Injustice - Free Essay Example

Sample details Pages: 10 Words: 2889 Downloads: 6 Date added: 2019/06/26 Category Society Essay Level High school Tags: Forgiveness Essay Did you like this example? In beginning this research, I was searching for an answer to an ongoing question that plagues this country. In previous research Ive conducted, I have examined many issues regarding racial injustices in America and how they have plagued specific groups of people. From the school- to-prison pipeline to the ineffective War on Drugs that have continued the in the state sanctioned terrorism on African Americans and people of color in the United States. Don’t waste time! Our writers will create an original "Forgiveness As a Tool in Healing And Combatting Social Injustice" essay for you Create order After reading countless journals and analyzing many texts that delve into the hate policing placed against minorities, I grew frustrated. In not wanting to negate history and ignore its effects, I am left asking, how do we move forward? The idea of forgiveness can be used as a key piece in building peaceful societies as well as peaceful individuals. It works to establish a society and a culture of people who are willing to recognize wrongdoing for what they are and choose to not allow the hurt to multiply. By working forgiveness into the core of a society, we can empower individuals to examine their own hurt, work through it and eventually work towards social harmony. Forgiveness will be one of those human competences which although imperfect, may help us to build more peaceful societies, because in the same way that we have learnt to hurt each other, we can learn to forgive each other too (Robles). In can be a challenging phenomenon to overcome, or even ask of for individuals with years of targeted hurt. However, when are continuing in the conversation of how do we move forward, it is a key component in ending repetitive cycles of vengeance and fear. In 2015, Dylan Roof, inferably unaware of the value and sanctity of human life walked into a South Carolina church to manifest the evil festered in his heart. He sat in service, an odd spectacle; an unknown white man in an all-black church. He gained their trust and arguably their love. In keeping with his preconceived plan, he aimed his gun at his first target, an unexpecting African American. He aimed his gun at the next and then the next, until nine members of the Emmanuel A.M.E Church were shot and killed. It was a horrific memory, a tragic event that will soon fill American history books around the nation. Innocent blood was shed for no other reason than to infiltrate his poisonous rationale that some life is not valuable. Roofs heinous acts were cruel and awful and immoral, undeniably so. But were his actions forgivable? A few weeks after the horrendous act, Nadine Collier, daughter of Ethel Lance, who was killed by Roof spoke and offered hope to not only her enemy, but the world. She said, I forgive you. You took something very precious away from me. I will never get to talk to her again. I will never be able to hold her again, but I forgive you, and have mercy on your soul. You hurt me. You hurt a lot of people. If God forgives you, I forgive you. ____ These words, easier said than understood are the very words that can grant someone freedom. Understandably, forgiveness can make one cringe at the thought of pardoning someone for a hurt or loss or deep wound inflicted on to them. It has been said that this appears to be a form of weakness. However, this paper aims to advocate for forgiveness as the first step in healing, combating social injustices and moving towards desired social outcomes, such as racial reconciliation. It is only when we are willing to It would be challenging to fully explore the depths of forgiveness without first exploring the womb in which forgiveness lives; compassion. The ability to release someone from their guilt and reestablish a relationship, to have the power to cancel the debt of another to experience the freedom that comes with giving a pardon to excuse somebody for a mistake, misunderstanding, wrongdoing or an inappropriateness is only possible through compassion. In his book Adam and Eve in Scripture, Theology and Literature; Sin, Compassion and Forgiveness, author Peter B. Ely, explains that compassion means entering the weakness, or suffering, or distress of the other person and seeing it as my own. If I cannot see that the sinner who did this or that horrible deed against me (or against us) shares a common human weakness that afflicts all human beings including me, the offended then its hard to be forgiving (Ely). To get to forgiveness we must be willing to see the human in our oppressor. It can be challenging when our oppressor is the face of terrorism, but, there is a healing that transpires that allows us to move forward in a healthy way. Joseph R. Canale argues in Altruism and Forgiveness as Therapeutic Agents in Psychotherapy that the act of forgiveness can be viewed as a prescription for a happier and healthier psychological existence during this lifetime, a prescription that through love brings a sense of fulfillment and through f orgiveness, a peace of mind. (Canale) It is only when release resentment that we can focus and be free of peace hindering motives, such as revenge, anger and hatred. Civil rights leader, Martin Luther King Jr. precedes in this notion of forgiveness as key in combatting social injustices. We must recognize that the evil deed of the enemy-neighbor, the that hurts, never quite expresses all that he is. An element of goodness may be found even in our worst enemy when we discover this, we are less prone to hate our enemies. When we look beneath the surface we recognize that his hate grows out of fear, pride, ignorance, prejudice and misunderstanding, but despite this, we know Gods image is ineffably etched in his being. Then we love our enemies by realizing that they arent totally bad and that they are not beyond the reach of Gods redemptive love. Its compassion that allows us to forgive that grants us freedom. It is easy and probably within good reason to believe that one is not as bad as Dylan Roof. We might find ourselves saying that there is no way I could ever commit such an act. But this belief falls short of grasping the understanding that in what lies in the heart of one human has the possibility of finding a home in the heart of the same person who could never do such a thing. We can fall victim to the same transgression as our enemy neighbor. Indeed, there are wrongs that can never be made right again, but the pure essence of the act itself, but forgiveness is what allows us to be set free from the past. Again, it is the only way to cease the repetitive cycles that keep humans repaying hurt with another hurt. When Nadine Collier, offered forgiveness to Dylan Roof, she continued in the process of healing that would make her time on earth bearable. Instead of harboring the pain Roof caused her, attempting to hold it against him, she released it. She released the countless nights she might otherwise have spent reliving the hate that might have stirred in her that tragic evening. She released the pain of recalculating all the ways she could find so that Roof could feel her grief and bear her pain. In a study by Neal Krause and Christopher G. Ellison, their findings reveal that older people who forgive others report they experience fewer symptoms associated with a depressed affect than older people who are unable or unwilling to forgive other people for things they have done. (Krause) To reiterate, she, in her forgiveness, continued the process of not allowing that soul-wrenching, hope-seizing event to keep her hostage or a slave. Because Collier chose to forgive, she can continue in that hope ful stride towards freedom. This is, however, a key piece needed in not only understanding forgiveness as the greatest weapon for humanity, but in executing. We must understand what exactly forgiveness is and is not. As articulated by theologian Tim Mackie in a teaching on why forgiveness is so vital to the movement of the Kingdom of Heaven, forgiveness is not ignoring or forgetting the wrongdoing. It is not condoning or excusing it, nor is it tolerating or allowing further abuse. It is imperative to make clear that if someone is in an abusive situation, be it, mentally or physical, it is more important that they find a way out, rather than beginning the process of forgiving. Forgiveness is also not returning to the way things were before or allowing the offender to escape consequences (Archive). Understanding this can allow us to take therapeutic forgiveness as individual cases arise and possibly as a model for society. Individually, when we choose to forgive, we are giving ourselves a specific place of power that allows us a better chance at make clear choice for moving forward. As said before, we are not fogged down with feelings of insecurity and anger that might cause hostility that can further ensure the disruption in the relationship. Instead, we are able to clearly decide if continuing in the relationship is best or not. As a model for society, when a hurt group of people choose forgiveness, whether the hurter makes amends towards contrition or not, that group can reestablish a sense of dignity and control over their position in society. This is in no way discrediting the continued systems that might actively be working against them, but it allows them to resist the friction peacefully, as Martin Luther King Jr practiced. It has been said that this type of social practice, forgiveness, cannot lead to justice as it is potentially can only serve as an interpersonal act. However, the very nature of forgiveness is a socially constructive act that gives way to social justice. Hannah Arendt describes forgiveness as the only reacting which does not merely re-act but acts anew and unexpectedly, unconditioned by the act which provoke it(Arendt). Miroslav Volf takes this idea a bit further, claiming that knowledge of justice requires forgiveness. She claims that to agree on justice, you need to make space in yourself for the perspective of the other (Volf). This leads us back to compassion as the only way of truly achieving forgiveness. Forgiveness is in no way opposed to justice, as if to forgive meant to overlook the need to right the wrong done. It is rather the fullness of justice, leading to that tranquility of order which is much more than a fragile and temporary cessation of hostilities, involving as it does the deepest healing of the wounds which fester in human hearts. Justice and forgiveness are both essential to such healing (XXXV). So, when we speak on forgiving, we are not saying that what is being forgiven is okay or excusable or even justifiable, we are saying though, for there to be true peace and genuine freedom that releases a person from the bonds of oppression, terrorism and dehumanization, forgiveness must take life. Yes, we want justice for the countless black bodies that have been wrongfully taken advantage of, abused and mistreated by a country that has and continues to step on and look down on people of color. Yes, we want justice for the innumerable violations of human rights taking place daily, for those incidents that make it to primetime and those that dont. Justice is an inevitable and undeniable demand for those who are far too familiar with the inability to feel sea in their skin for fear their esteem wont surmount their skin color. However, while are waiting for justice, we dont have to wait for freedom. Our society, by the grace of God has long progressed past the inherent and super pronounced state sanctioned hatred that once made up the aroma of our country. The air is continuing to distillate the stench caused by our enemies next door. We are moving forward and can continue to do so if forgiveness is what leads us in our walk towards irrevocable freedom. Many psychologists that use forgiveness therapy on their clients emphasize to them that forgiveness is voluntary and unconditional and does not involve the offenders response. It is the replacement of negative feelings with prosocial feelings toward the offender by recognizing the essential human core that we all possess. This brings about a cumulative healing effect that is transformational for the client (Menahem). Understanding that forgiveness frees the person forgiving from mental pain influences how well a person and or society can move forward in a way that produces the great social outcome. In a study by Lorraine Toussain t, he concludes that conditional forgiveness of others is associated with risk for all cause mortality, and that the mortality risk of conditional forgiveness may be conferred by its influences on physical health (Toussaint). Forgiveness gives the hurt the power and willingness to go out and heal the hurts, right the wrongs and ultimately change society. The chain of grievances ends with forgiveness. This model was used during the Truth and Reconciliation Commission in South Africa where the participants adopted the idea that your actions do not fully define you. They called it ubuntu and Bishop Desmond Tutu said that in doing so, we are making each other human. When someone is wronged, he or she is dehumanized, but the one who committed the offense is dehumanized as well. Two people are dehumanized and in the process of reconciliation, the perpetrator becomes less than the victim but somehow the perpetrator is human, the goodness is still there so when the perpetrator confesses, his or her humanity is restored, and, on that basis, alone reconciliation is possible. If winner takes all, there can be no common future (Kane). As Pope John Paul ii said in his message of His holiness for the celebration of the world day of peace, The is not peace without justice and no justice without forgiveness (XXXV) We see the forward moving idea of forgiveness through leaders with similar philosophies. Dr. Martin Luther King Jr.s non-violent approach for fighting injustice with love and forgiveness led to such triumphant victories as the Civil Rights Act of 1964 which banned discrimination in employment and public accommodations based on race, color, religion or national original, the Voting Rights Act of 1965 which restored and protected the right to vote, and the Immigration and Nationality services Act of 1965. All of these were achieved based on forgiveness as the wrench in unscrewing centuries of injustice. In a speech Dr. King gave on forgiveness, he emphasizes that forgiveness is a catalyst creating the atmosphere necessary for a fresh start and a new beginning (King). If both the offender and the offender harbor hatred, an unwillingness to forgive, it will result in both parties pulling a rope in opposite directions, attempting to take it as far they can until it snaps. Whereas, forgiveness means even if one party is walking away, the other must choose to stand firm, patiently, until the other party realizes he can go no further with the rope unless his counter walks with him. Forgiveness through compassion is a strong tool in combatting social injustice. The healing that ensues within the individuals practicing forgiveness allows deeper impact to take place. The acts of forgiveness of the family members in Charleston after the tragic shooting drew focused attention to deeper issues of racial violence in the South, resulting in the removal of the Confederate Battle Flag from the South Carolina State House grounds after years of efforts to accomplish this (Jorgensen). References Canale, Joseph R. Altruism and Forgiveness as Therapeutic Agents in Psychotherapy. Journal of Religion and Health, vol. 29, no. 4, 1990, pp. 297â€Å"301. JSTOR, JSTOR, www.jstor.org/stable/27510618. Jorgensen, Larry M. Forgiveness after Charleston: The Ethics of an Unlikely Act. The Good Society, Vol. 26, No. 2-3, Special Issue: On Reintegrating Facts, Values, Strategies (2017), pp. 338-353. JSTOR, JSTOR, https://www.jstor.org/stable/10.5325/goodsociety.26.2-3.0338?seq=1cid=pdf-reference#references_tab_contents Krause, Neal, and Christopher G. Ellison. Forgiveness by God, Forgiveness of Others, and Psychological Well-Being in Late Life. Journal for the Scientific Study of Religion, vol. 42, no. 1, 2003, pp. 77â€Å"94. JSTOR, JSTOR, www.jstor.org/stable/1387986. Menahem, Sam, and Melanie Love. Forgiveness in Psychotherapy: The Key to Healing. Journal of Clinical Psychology, vol. 69, no. 8, Aug. 2013, pp. 829â€Å"835. EBSCOhost, doi:10.1002/jclp.22018. Toussaint, Loren, et al. Forgive to Live: Forgiveness, Health, and Longevity. Journal of Behavioral Medicine, vol. 35, no. 4, Aug. 2012, pp. 375â€Å"386. EBSCOhost, doi:10.1007/s10865-011-9362-4. Izadi, Elahe. The Powerful Words of Forgiveness Delivered to Dylann Roof by Victims Relatives. The Washington Post, WP Company, 19 June 2015, Archives, Tim Mackie. 27. Forgiveness[Matthew] -Tim Mackie (The Bible Project). YouTube, YouTube, 20 Aug. 2017, www.youtube.com/watch?v=c89o7NaR7zI. XXXV World Day For Peace 2002, No Peace without Justice, No Justice without Forgiveness| John Paul II, w2.vatican.va/content/john-paul-ii/en/messages/peace/documents/hf_jp-ii_mes_2011211_xxxv-world-day-for-peace.html. Ely, Peter B. Adam and Eve in Scripture, Theology, and Literature: Sin, Compassion, and Forgiveness. Lexington Books, 2018. Arendt, Hannah, The Human Condition (Chicago: University of Chicago Press, 1958), 241. Volf, Miroslav, Exclusion Embrace: A Theological Exploration of Identity, Otherness, and Reconciliation (Nashville: Abingdon Press, 1996), 220). Robles Jimenez, Juan Manuel, Forgiveness as a human ability for peace: Philosophy and Christian Theology in Dialogue, UNESCO Chair of Philosophy for Peace. Juame I University, Castellon de la Plana, Spain

Wednesday, May 6, 2020

E-Cigarettes Better than Tobacco Cigarettes - 1086 Words

â€Å" The true face of smoking is disease, death and horror – not the glamour and sophistication the pushers in the tobacco industry try to portray †. – David Byrne. Smoking has been an habit in teenagers and adults for a very long time and it is well known that it is harmful for them as well for the environment. Technology has advanced, and now there are electronic cigarettes, called E-cigarette, which are devices with battery that carry nicotine heated aersosol in a fashion that imitates common cigarettes, while carrying lower levels of toxins than a conventional lit cigarette. They can be used indoors, which allows smokers to get their fix wherever and whenever they want. A study from NBC News (Leshae) shows that electronic cigarettes are a technique for smokers to try quitting their addictions. Manufacturers consider that e-cigarattes are healthier than normal tobacco cigarattes, since smokers are inhaling vaporized nicotine rather of carcinogen-filled smoke . However, according to a Thomas Jefferson University Alumni article, some reseachers have found harmful ingredients in certain e-cigarettes, such as ethylene glycol poisoning, a primary ingredient in brake fluid and antifreeze. E-cigarettes mey seem like a healthier alternative to traditional cigarettes, nevertheless there is some research that proves the contrary and we still don’t know its long term effect. The worry about electronic cigarettes is that their risks are still unknown. It remains unknown if they helpShow MoreRelatedE Cigarettes, The Next Big Thing1612 Words   |  7 PagesE-Cigarettes, the Next Big Thing The Los Angeles Times states: â€Å"Electronic Cigarettes are either a potent weapon in war against tobacco, or they are insidious menace that threatens to get kids hooked on nicotine and make smoking socially acceptable again† (Morin). E-cigarettes are now becoming more widespread, especially among young people. 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Presentation of Financial Statements Cash Flow

Question: Discuss about the Presentation of Financial Statements for Cash Flow. Answer: 1.The various requisite ratios are calculated for the year 2016 (Damodaran, 2008). Rate of return on total assets = (EBIT/Average Total Assets)*100 Average Total Assets = (29935000 + 28045000)/2 = $ 28,990,000 Ratio for 2016 = (6270000+1560000)/28990000)*100 = 27% Rate of return on ordinary equity = (Net profit after taxes/Shareholders equity)*100 Ratio for 2016 = (4362000/14215000)*100 = 30.69% Profit margin = (Net income/Revenue)*100 Ratio for 2016 = (4362000/55000000)*100 = 7.93% Earnings per share = (Net income Dividends on preference dividends)/Total outstanding shares Ratio for 2016 = (4362000-50000)/7200000) = 60 cents Price-earnings ratio = Price per share/Earnings per share Ratio for 2016 = 12/0.6 = 20 Dividend yield = (Dividend per share/Price per share)*100 Dividend paid per share = (2702000/7200000) = $ 0.375 Ratio for 2016 = (0.375/12)*100 = 3.125 Dividend payout = (Dividends per share/Earnings per share)*100 Ratio for 2016 = (0.375/0.6)*100 = 62.5% Current Ratio = Current Assets/Current Liabilities Ratio for 2016 = (12745000/5780000) = 2.21:1 Quick Ratio = (Current Assets inventory)/ Current Liabilities Ratio for 2016 = (12745000-7000000)/5780000) = 1:1 Receivables Turnover = Credit Sales/Average receivables Average Receivables = (4100000 + 3675000)/2 = $ 3,887,500 Assuming all sales were credit sales, credit sales = $ 55,000,000 Ratio for 2016 = (55000000/3887500) = 14.15 days Inventory Turnover = Cost of goods sold/Average inventory Average Inventory = (7000000+6930000)/2 = $ 6,965,000 Cost of goods sold = $ 35,100,000 Ratio for 2016 = (35100000/6965000) = 5.04 days Debt Ratio = (Total Liabilities/Total Assets)*100 Ratio for 2016 = (15720000/29935000)*100 = 52.5% Times interest earned = EBIT/Interest Charges Ratio for 2016 = (6270000+1560000)/1560000 = 5.02 Assets Turnover = Sales/Total Assets Ratio for 2016 = (55000000/29935000) = 1.84 Profitability With regards to profitability, the company is superior to the industry average which is apparent from the companys higher ROE (Return on equity) and profit margin. However, the return on total assets is lower than the corresponding industry average which is attributed to lower asset turnover of the company. Additionally, superior profitability indirectly is also reflected in the various market ratios whereby the company has a superior EPS as compared to the industry average while contribute to relatively higher P/E (Parrino Kidwell, 2011, p.90). Liquidity With regards to liquidity, the company is inferior to the industry average as the current asset and acid ratio for the company are lesser than the industry average. However, these ratios are slightly lower than the industry average and therefore there are no concerns with regards to short term liquidity as of yet but going forward the company should be considerate towards this aspect. This is also confirmed from the higher times interest earned ratio for the company as compared to the industry average (Petty et. al., 2015, p. 103-104). Financial Gearing It is apparent that the debt ratio for the company is inferior as compared to the industry average. This is indicative of the fact that the company should be considerate with regards to raising more debt in the future as the business risk may increase and also the debt cost may increase. However, at the present the debt levels are not a matter of concern (Brigham Ehrhardt ,2013, p. 72). 2. In order to ascertain, whether the chef can be ascertained as an asset or not, it is imperative to analyse the definition of asset. An asset may be defined as any resource from which it is likely that future economic benefits would arise and it could be controlled by the relevant entity. In the given case, the chef would lead to future economic benefits for the restaurant in the form of attracting customers. However, the chef cannot be controlled as the chef may resign from the job at any juncture and the restaurant cannot force him to continue. Additionally, the restaurant on its own will cannot transfer the chef to some other restaurant or sell the chef to another restaurant. Hence, while the chef would bring future economic benefits but still it would not be termed as an asset. The chefs value also cannot be ascertained since it is not evident as to how long the chefs stay would be at the restaurant (AASB, 2011). Examples with regards to need of financial information are shown below. Manager of human resources He/She would need to take decisions with regards to future labour requirement and their exact skillset, the kind of training that must be granted to individuals based on their productivity at the job, hiring individuals based on the exact production and demand pattern along with ensuring that appropriate pay packages and incentives are designed keeping in mind the state of the company and its performance (Damodaran, 2008). Factory manager: He/She would need to take decisions with regards to total production and the production mix which would be based on accounting information such as past sales and future forecast. Additionally, key decisions would be required with regards to keeping the costs within the stipulated limits and make attempts to reduce the same so as to maximize the profitability margins. Besides, other overheads costs such as those incurred for ensuring occupational health along with employee safety also need to be considered (Petty et. al., 2015, p.5-6). Management of a AFL club: The management needs to take critical decision with regards to the player selection and underlying cost along with the cost of the coaching staff. Additionally, decision making would need to be done with regards to the coaching staff cost along with the overhead cost associated with training venue and equipment (Parrino Kidwell, 2011, p.4-5). The manager of a second hand clothes charity: The manager would need to make decision with regards to the amount of second hand clothes and therefore the amount of collection centers and their respective location. Further, these would need to be processed further so that they could be given to the needful and arrangements can be made so that this second hand cloth can be accessed and suitably processed in a timely manner (Brealey, Myers Allen, 2008, p. 35). C) The impact of the various transactions on the financial statements is discussed below (Brealey, Myers Allen, 2008, p. 732-734). There would be an increase of a non-current asset i.e. equipment while a decrease of a current asset i.e. cash in the balance sheet. Further, there would a decrease in the overall cash flow due to an outflow on account of investing activities in the cash flow statement. There would an increase in the current asset namely account receivable. Additionally, the income would also increase which would lead to increase in shareholders equity in the form of higher retained earnings. There would a decrease in the current asset i.e. cash which would be balanced by the same decrease in the liability since it has been paid. Further, in the cash flow statement there would be a decrease in the cash which is most likely to arise from operating activities. With regards to the balance sheet, there would be an increase in the current asset i.e. cash while there would also be an increase in the equity i.e. share capital. Besides, there would be an increase in the cash inflow from financing activities in the cash flow statement. Also, the equity would increase in statement capturing equity change. With regards to the balance sheet, there would be an increase in cash at hand which would be balanced by a decrease in the amount of accounts receivable. Also, the cash would increase from operating activities in the cash flow statement. With regards to the balance sheet, there is a decrease in the current asset i.e. cash and also the equity would decrease on account of lower retained earnings. The expenses would increase and hence would lead to decrease in the income. As a result, there would be a decrease in the cash inflow arising from operating activities of the cash flow statement. With regards to the balance sheet, there would an increase in the current liability on account of accounts payable which would be balanced by a decrease in the shareholders equity. The expense would increase in the income statement and in equity change statement, the equity would decrease due to decline in the income. With regards to the balance sheet, there would an increase in the current asset i.e. cash while the non-current asset would decrease due to sale of equipment. Also, if the sale of equipment involves some profit, the equity would also increase. Further, in case of profit on sale, the income would increase in the income statement. On account of cash inflow from investing activities, there would an increase in cash in the cash flow statement. Also, in case of profit, equity needs to be increased in equity change statement. With regards to the balance sheet, there would be a decrease in the current asset i.e. cash and also proportionate decrease in the share capital or equity. Also, there would be increased cash outflow on account of financing activities which would decrease the cash in the cash flow statement. Further, the equity would be decreased in the equity change statement. With regards to the balance sheet, there would be an increase in the current assets i.e. cash while the non-current liability would increase in the form of borrowings. Also, there would be increased cash inflow on account of financing activities which would lead to increase in cash in the cash flow statement. References AASB 2011, Presentation of Financial Statements, AASB Website, Available online from https://www.aasb.gov.au/admin/file/content105/c9/AASB101_09-07_COMPmay11_07-11.pdf (Accessed on August 20, 2016) Brealey, R, Myers, S Allen, F 2008, Principles of Corporate Finance (Global edition), 10th edn, McGraw Hill Publications, New York,Brigham, EF Ehrhardt, MC 2013. Financial Management: Theory Practice, 14th edn., South-Western College Publications, New YorkDamodaran, A 2008, Corporate Finance, 2nd edn, Wiley Publications, London Parrino, R Kidwell, D 2011, Fundamentals of Corporate Finance, 3rd edn, Wiley Publications, London Petty, JW, Titman, S, Keown, AJ, Martin, P, Martin JD Burrow, M 2015, Financial Management: Principles and Applications,6th edn, Pearson Australia, Sydney