Thursday, August 27, 2020

Evaluation of Current Accounting Policy of Phone Services Essay

Assessment of Current Accounting Policy of Phone Services - Essay Example There are commonly two key components for income acknowledgment: Completion of winning procedure, Assurance of installment. The approach which entombs division on acknowledgment of income is the recharging of convenient internet providers for clients who as of now have telephone e-gadgets at a cost of $240 (Kennon, 2010). The bookkeeping approaches which they are embracing can build their piece of the pie and deals as they are offering a low cost to their clients. This is additionally helping them in entrance of market for their new items. The new strategies which the firm can embrace are cost strategy and income acknowledgment strategy. They are offering the low cost to its clients when contrasted with their rivals because of the low sign and administration quality than their rivals. They can't build the cost or administration charge of Prepaid Portable Internet Connection, as doing so can bring about moving of its clients towards different brands. Another hazard which firm faces ar e that if in not so distant future their rivals decline the cost of their items, the organization may endure misfortunes. To dodge this organization can rehearse cost-cutting procedures in the assembling of their items. In the event that they don't produce their parts or segments and get it from providers, they should attempt to concentrate on modest and best quality providers. The exercises of any organization which chooses income acknowledgment are: Sale of merchandise, Rendering of administrations and Construction contracts. Hence these exercises must be appropriately managed.â

Saturday, August 22, 2020

Tartuffe (Molliere) Essays - Tartuffe, Molire, Le Tartuffe, Oregon

Fraud (Molliere) Christian Castellanos HUM1020 MWF 10-10:50 Robin Repper Fraud is an exemplary story of trickery by one who is trusted and regarded. Fraud, the beguiling blessed man, is living in the place of Oregon. Oregon has made his ways for Hypocrite, and he incredibly regards him for being the acceptable sacred man he was believed to be. The remainder of the family accept that Tartuffe is a phony and a con. Oregon and Madam Parcelle are the two which put stock in his blessed notoriety. Fraud persuades Oregon that he is a staggering man of extraordinary sacred height, and Oregon continues to give up to Tartuffe every one of his assets. Outward Appearances can here and there misdirect. This is clear in the manner Oregon took a gander at Tartuffe. Fraud was believed to take care of business of extraordinary blessed impact. Oregon thought Tartuffe was a high blessed figure, who was commendable a direct result of his dedication to God. Fraud is really an untrustworthy cheat who has no interests however that of his own government assistance. Oregon is blinded by these standards. Hypocrite exploits this visual deficiency and endeavors to lure Oregon's significant other and con Oregon out everything being equal assets. Another activity by Tartuffe was the initial steps of tempting Oregon's better half. He employments his rosary to pull her in closer. In this scene, Tartuffe is utilizing an image of virtue and blessedness as a device of desire and sin. At certain focuses, he'd be smooth and stately, yet at times he would be as though he was pursuing her. There is another viewpoint to the temptation by Tartuffe of Oregon's better half. Molierre has Oregon covering up under a table when Tartuffe is attempting to truly tempt his significant other. Oregon had never accepted his family that Tartuffe was tricky. Oregon, seeing with his own eyes what Tartuffe was doing, at last trusts them. This shows now and again individuals don't think something until they see it with their own eyes. Moilere prevailing with regards to making Oregon and Madam Parcelle obstinate and unmoving. Oregon was obstinate when he didn't accept his family over Tartuffe. It was an intense activity the spouse embraced to persuade Oregon that Tartuffe was a phony. Just an activity so intense would persuade him. Oregon felt the effect of this tenacity when he was attempting to persuade Parcelle of Tartuffe's trickery. He was apparently baffled at her comments about him and Tartuffe. Once more, she required outward confirmation, and she gotten it when the ousting notice came as Oregon was attempting to persuade her. The voice of reason and control in this play originates from a character by the name of Cleante. This character counters Oregon's determination and silliness by giving dependability and command over the circumstance. Cleante is Oregon's brother by marriage. When Cleante sees that Tartuffe has assumed control over the family unit, he arranges a gathering to concoct an answer or plan to the circumstance. The on-screen character playing Tartuffe would every now and again face the camera and make faces demonstrating his trickery toward the camera. This gives the crowd and understanding which isn't seen by the remainder of the characters in the play. These activities lead to sensational incongruity which acquaints new angles with the play. Camera edges played a significant and fascinating job with regards to this creation of Fraud. During the location of the endeavored escape by Oregon, the camera point was shot in the main individual of Oregon. It demonstrated Oregon's perspective as he was leaving. This strategy was utilized a couple more occasions in the creation. Likewise, camera points were strangely set now and again. While the family was arranging, the camera at one point was shooting between two seats at the table, giving an alternate point of view of the arranging time frame. Likewise, the Camera would now and again be moved and rushed, giving a feeling of disarray. Lighting assumed a little job in this creation. The most unmistakable case of the utilization of variety of light was in the discourse given by the gatekeeper towards the finish of the creation. A splendid white light was thrown from behind making what he needed to state more getting and apparently significant. The light additionally gave him a look of being supreme at the hour of his discourse. Hypocrite is a play stressing double dealing, notorieties, trustworthiness, hardheadedness, and the capacity to be blinded by something that we see as great, however truly is hurtful. Outward appearances are at times misjudged. This is what befallen Oregon and Hypocrite. This play contains numerous conditions

Friday, August 21, 2020

How to Create a perfect Facebook Fan Page for your Blog

How to Create a perfect Facebook Fan Page for your Blog Facebook fan page is essential for any Blog page. Because according to Facebook fan page many people judge the Blog popularity. On other hand people can easily communicate with particular site while using Facebook. There are over 830 millions of people actively using Facebook every day. So Facebook has become a good source of traffic for Blog or website. By sharing content on Facebook page we can easily divert traffic and also by promoting the page on Facebook we can increase our fan page easily. However, as a Blog owner creating a Facebook fan page will be a wise decision for your Blog. But most of the Blog owner cant create Facebook fan page perfectly. In this tutorial I will show you how to create a perfect Facebook fan page for your Blog. Before creating a Facebook Fan page you must have an Facebook account first. By visiting below link and adding some simple information like your name, email address you can create your Facebook account. https://www.facebook.com Assume that you have created your Facebook account. And now Just follow the below steps for creating Facebook fan page. Step 1 Log in to your Facebook Account and Go to https://www.facebook.com/pages/create.php link. Step 2 Now you will see 6 different page classifications. You have to select Local Business or Place Company, Organization, or Institution Brand or Product Artist, Band, or Public Figure Entertainment Cause or Community Different page required different information. You can see that required information from below. Though we will create Fan page for our Blog so click on Brand or Product category. Step 3 After clicking on Brand or Product category you will see 2 field appeared For selecting your Page category and another one is selecting appropriate name for your Fan Page. So under category choose Website and Write your page name similar to your Blog title. If not available change it little bit. After that click on Get Started button. Step 4 Now a new Set up page will appear from there fill up the About tab with appropriate information. Write short description, Add your website URL. Choose a unique Facebook web address write similar to your website title. After that Click on blue color Save Info button. Step 5 Its time to set a profile picture. Though we are creating Fan page for our Blog so add your Blog or Website logo as profile picture. Remember that Profile picture should be minimum 180px X 180px. Under Profile Picture tab Just click on Upload from computer and select logo from your Hard drive. And click on blue color Next button for going to the next tab. You can skip this step and add profile picture later. Step 6 Now Preferred Page Audience tab will open. This tab is generally for selecting specific audience according to their Region, age, Gender and Interest. Suppose your site is for specific country then you can write the country name and what will be the age range for your website. As well as you can choose that is your page only for male or female or suitable for both. Finally under Interest section select your right interest according to your website. For Tutorial based Blog site Under Business and Industry - Online - Search Engine Optimization, Website Design, Website Development. Or you can choose more. After that click on Blue color Save button. Step 7 Now you will land on your Facebook Fan Page. If you skip to add the profile image in Step 5 then add your profile image now by clicking on Add Photo option. Remember that I have mentioned before Profile picture should be minimum 180px X 180px. And click on Add a Cover option to add Facebook cover whose resolution should be minimum 851px width X 315px height. After uploading Cover click on blue color Save Changes button. Dont worry you can change your Profile picture and Cover image later. Thats it you have successfully create a perfect Facebook Fan page for your Blog or Website. From my point of view create or choose cover page with light background and it should be clean and clear. Thus visitors will love after first sight. I hope you have understood the tutorial and now able to create fan page your site. Thank you.

Monday, May 25, 2020

Art Must Give Its Audience a New Perspective - 1412 Words

Some may believe that art as art serves beauty, not morality. They believe that the purpose of art is only to express beauty and it may do as it chooses in search for this perfection. As defined by dictionary.com, art is â€Å"the quality, production, expression, or realm, according to aesthetic principles, of what is beautiful, appealing, or of more than ordinary significance.† Others believe in â€Å"art for art’s sake.† However, Tolstoy opposes this when he contends, â€Å"there is no such thing as art for art’s sake, anymore than science for science’s sake, since every human function should be directed to increase morality and to suppress violence† (Corey 113). People who believe that art should be kept separate from anything else might compare it†¦show more content†¦Then, the artist is only responsible for himself; he selfishly only reflects life in small fragments, losing any sense of totality. War propaganda, another art form , belongs in the art category since it was created with the intention of having more than â€Å"ordinary significance.† The posters meant to incite a reaction in order to bring America into one cohesive unit and have everybody contribute to the war effort. One such poster effectively brought women to fill empty manufacturing jobs left by men when they left to serve in the war. This poster depicted Rosie the Riveter, a strong, independent woman dressed in overalls and a bandana, flexing her arm muscles while stating, â€Å"We Can Do It!† Rosie became a symbol of feminism and represented women’s economic power. The influence of this image spread to other countries, such as Britain, where similar images of women war workers appeared. The slogan tries to appeal to a woman’s morals and reminds female viewers to be patriotic by joining the working world and help contribute to the nation’s success in the World War II conflict. Furthermore, this poster has all the characteristics of a work of art. The artist, J. Howard Miller, used bold colors to catch the viewer’s eye. Rosie has an intense gaze that seems to reach into the viewer’s space, and her flexed arm points up, which directs the viewer’s gaze to herShow MoreRelatedPostmodern Concepts Influence on Museology934 Words   |  4 Pageswhich determine the audiences’ perspectives on exhibitions. Postmodernism is highly influential and appealing because it is avant-garde (challenging past traditions). People appreciate new concepts, especially those that challenge the concept of art. The process of curation not only considers the organisation of the exhibition but is highly influenced by conceptual frameworks, postmodernism being part of the world agency. Museum classifications affect different audience perspectives because, while lettingRead More Art in Our World Essay1078 Words   |  5 Pages ll art is not only part of society, but is the product of t he beliefs and values of the artist and the audience. I believe that the world is divided in the same manner as the human brain. There is the scientific side and the artistic side. Everything in the world can be placed in at least one of the two categories. Furthermore, I believe that neither side is dominant over the other. From this thought, I conclude that society is composed of both science and art, both expressing beliefs and valuesRead Moreâ€Å"Art Is a Lie That Brings Us Nearer to the Truth† (Pablo Picasso)1692 Words   |  7 PagesArt is different from most areas of knowledge primarily in terms of its objective and also the means by which it reflects, transforms and expresses them. 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It is important to understand what the biblical modelRead MoreCharlie Chaplin : Film Revolutionary787 Words   |  4 Pagesthe humans that set off these chains of events. An important influence in Film is 1920’s celebrity, Charlie Chaplin, by using this art form to create silent films to evoke political inquest, and renovation. Chaplin’s specialty in film was the art of silent films, an area in which intricate forms of pantomime must be performed in order to deliver a story to the audience. When film was introduced to sound, Chaplin felt as if he was being confined, for instance Charlie explains, â€Å"If I did make a talkingRead MoreAnalysis : Still Life With Oranges II 1134 Words   |  5 Pagesfocus on a painting that is almost 120 years old, however it appears provocative even today - in the world of contemporary art, where there seems to be no room left for astonishment. What I find so special about this beautiful painting is the technique and the artist’s vision of the scenery. Even though the second half of the 19th century was the time of rebelliousness in the art world, Henri Matisse managed to find his own niche and create his own style of painting. While â€Å"Still Life with Oranges II†Read MoreFeminism And Its Effect On Society946 Words   |  4 Pageswhere a man, who i dentified as homosexual, was considered untouchable and automatically was assumed to have had AIDS or cases where patients diagnosed with AIDS were assumed to be gay. This ignorant perspective negatively branded the gay community, which caused homosexual men to feel as if they must repress their true selves in order to successfully function and fit into American society. A fact to be noted is that though Angels in America was written as a sort of advocacy for gay men, there isRead MorePostmodern Art and Artificial Environment Essay640 Words   |  3 PagesThe goal of art in the post-modern standard is no longer predominantly behavioral, as it still was in the modern, but perceptive. The post-modern is the art of the artificial environment. Artists favored the readymade object as more powerful than the supposedly new crafted objects produced by Modernist artists. By willingly allowing the practice of appropriation that occurs within the production of all art, these artists pulled the power of pre-existing imagery and signs to produce â€Å"new† works withRead MoreLanguage And The Language Of Language1117 Words   |  5 Pagesfrom all over the world travel great distances with their words. The art of language bridges cultures and borders to bring ideas and messages near and far. However language is not alone in our difference from the animal k ingdom. Creativity has pushed us from a survivor’s existence into a time of excess and an enjoyment of life. The depth of a soul can be expressed with infinite care and accuracy. Even how one speaks gives the audience a peak of what is inside. On the contrary are the words spoken insideRead MoreYou Know When The Men Are Gone By Siobhan Fallon958 Words   |  4 PagesSiobhan Fallon, has a Master of Fine Art from the New School in New York City in addition to being a military spouse, is the author of â€Å"You Know When the Men Are Gone† a short story collection book. In the short story â€Å"You Survived the War Now Survive the Homecoming† Fallon writes a gripping and enticing story about Carla and her beloved husband, Ted, who returns from war as a changed man. Carla is struggling with Ted because he is easily enraged and poses as a threat to Carla and their seven month

Thursday, May 14, 2020

Cecilia Beaux Bio - American Portrait Painter

Movement, Style, School or Type of Art: Realism, specifically portraiture. The artist was frequently (and favorably) compared to John Singer Sargent, which she took as a compliment. Beaux executed some technically flawless, personally uninspiring drawings of fossils and shells for the paleontologist E. D. Cope in 1874. Though it was a paying job, she so disliked portraying anything except people (and the occasional cat), she never again ventured outside of portraiture. Her start here involved painting the faces of children on yet-to-be-fired porcelain plates -- a briefly lucrative proposition that allowed her to bank funds with which to pursue her true ambition: oil portraiture in the grand manner (i.e.: full-length poses of nicely-clothed, usually-wealthy sitters). Date and Place of Birth: May 1, 1855, Philadelphia Records indicate that Beauxs christened name was Eliza Cecilia, after her mother, Cecilia Kent Leavitt (1822-1855). She was thus connected with old Main Line Philadelphia Society, although the Leavitt family had become decidedly middle class by the time of the artists birth. Unfortunately, Beauxs mother died of puerperal fever a scant 12 days after giving birth. Her grieving father, silk merchant Jean Adolphe Beaux (1810-1884) returned to France, leaving Cecilia and her older sister, Aimà ©e Ernesta (Etta), to be raised by the Leavitts. Cecilia was known as Leilie to family, for her father could not bear to call the infant by her dead mothers name. Early Life: It may sound incongruous to say that the two little sisters, de facto orphans, were fortunate to be raised by relatives. However, their grandmother, Cecilia Leavitt, and their maiden aunts Eliza and Emily, were remarkably progressive women. Etta and Leilie were educated in a home that valued female scholastic and artistic pursuits, and saw their Aunt Eliza contribute monetarily to the household by working as a music teacher. It was evident from an early age that Leilie had a talent for drawing. The Leavitt women -- and Aunt Eliza, in particular -- encouraged and supported her efforts. The girl was given her first drawing lessons, a set of lithographs for beginning art students, and visits to see art by Eliza (who had visual art talents, as well as being a musician). When Aunt Emily married William Foster Biddle in 1860, the couple settled into the Leavitt home a few years later. Beaux would later credit Uncle Willie as the biggest influence in her life, second only to her grandmother. Kind and generous, Biddle helped raise the Beaux girls as if they were his own children. For the first time since Leilie was born, the household had a strong male role model -- and a bit more discretionary income. He, too, encouraged his neice in developing her artistic talents. Although the Leavitts had little money, they were one of Philadelphia societys oldest families. Uncle Willie paid the fees for both girls to attend the Misses Lymans School -- a must for young women in society circles. Enrolled at age 14, Leilie spent two years there as a decidely average student. She established many good connections, but was unhappy that she couldnt afford the extra fees for art instruction. When Beaux graduated the family decided that she must have proper artistic instruction, so Biddle arranged for her to study with Catharine Ann Drinker, a distant relative and accomplished female artist. Best Known For: Cecilia Beaux was the first female instructor at the Pennsylvania Academy of Fine Arts. Important Works: Les Derniers jours denfance (The Last Days of Infancy), 1883-85 Date and Place of Death: September 17, 1942, Gloucester, Massachusetts. Disabled since breaking her hip in 1924, 87-year-old Beaux died at her home, Green Alley. Her grave is located at West Laurel Hill Cemetary, Bala Cynwyd, Pennsylvania, close to Etta (1852-1939) in the Drinker family plot. How To Pronounce Cecilia Beaux: sess ·seal ·ya boh Quotes From Cecilia Beaux: Line is line, space is space--wherever found. The consideration of them is necessary to every work of art, and no such work can exist without them. --from the lecture Portriature, 1907.Never was a word more absued than Technique. To many Technique means the purely mechanical, material side of a work, something generally found to be hard, shiny, even vulgar. Just now, to be clumsy is to be admired. Indeed bungling is much in fashion now, in painting. And if one does not bungle naturally, one may easily learn how to do it from the initiated.But the true definition of Technique is very simple. A perfect technique in anything only means that there has been no break in continuity between conception, or thought, and the act of performance. --from Address to the Comtemporary Club of Philadelphia Shortly after Sargents Death, 1926In my opinion the charm and magic of color is inseperable from substance; that is, from texture. --from the lecture Color, 1928. Sources and Further Reading Cecilia Beaux Papers, 1863-1968. Archives of American Art, Smithsonian Institution. Beaux, Cecilia. Background with Figures: Autobiography of Cecilia Beaux.Boston: Houghton Mifflin, 1930. Bowen, Catherine Drinker. Family Portrait.Boston: Little, Brown and Company, 1970. Carter, Alice A. Cecilia Beaux: A Modern Painter in the Gilded Age.New York: Rizzoli, 2005. Drinker, Henry S. The Paintings and Drawings of Cecilia Beaux.Philadelphia: Pennsylvania Academy of the Fine Arts, 1955. Tappert, Tara L. Cecilia Beaux and the Art of Portraiture.Washington, D.C.: National Portrait Gallery and the Smithsonian Institution Press, 1995.-----. Beaux, Cecilia.Grove Art Online. Oxford University Press, (27 January 2012). Read a review of Grove Art Online. Yount, Sylvia, et al. Cecilia Beaux: American Figure Painter (exh. cat.).Berkeley: University of California Press, 2007. Go to Artist Profiles: Names beginning with B or Artist Profiles: Main Index

Wednesday, May 6, 2020

Asylum Seekers And Australia s Coast Line Along With...

This report will discuss the history of asylum seekers coming to Australia’s coast line along with discover most recent rules regarding the issues adjoining completely new arrivals of asylum searchers. It will provide a review for the behaviour towards of asylum searchers within Australia as part of stimulating integration of individuals through diverse nationalities. This document will intend to deal with the problems of asylum searchers along with refugees are usually going through inside Australia. This coverage on Asylum Hunters as well as Refugees remains probably the most argumentative issues inside today’s Australia. Australians have got seen quite a few alterations of this type in excess of recent several weeks. These are going†¦show more content†¦Many flee as a result of faith based persecution, others for their race, sexual category, or maybe ethnicity while a few precede due to their politics stances, faith based affiliations or maybe social rank. T his kind of exploration will probably focus on problems faced by simply Asylum seekers in addition to whether or not they need to be permitted within formulated international locations (Australia) along with the honest factor of the Australian federal government insurance policy in asylum seekers. The following paragraphs shed light on the ethical discussion for this circumstance. Definition It is pivotal to understand the definition of ethics along with asylum searchers. Ethics will be the steps of an individual with conscious and represent the free sort of getting certainly not by experiencing where did they are generally conducted, although looking for a judgement about perhaps the act is actually ethically appropriate or maybe completely wrong. Ethics as well as morals are conceptually unique although because identical results of deciding this social process along with intend to guarantee an existence associated with quality regarding provide as well as potential ages. Some sort of refugee is a one that is external their unique land and is incapable or maybe resistant to return because of well-founded concern with being persecuted because of their race, religious beliefs, nationality, member s program of a particular

Tuesday, May 5, 2020

Financial Report Of Treasury Wine Samples †MyAssignmenthelp.com

Question: Discuss about the Financial Report Of Treasury Wine. Answer: Accounting items from the annual report Accounting receivable looking at the annual report of Treasury wine estates for the year ended 30th June 2016, it is found that the amount of account receivable for that year were amounted to $ 603.4 million and that was decreased from $ 504.9 million for the year 2015. The trade receivables of the company are recognised at the fair value initially and eventually it is calculated at the amortised cost, reduced by the allowance of the doubtful debts. The company generally allow 30-120 days credit based on the transaction nature. Further, the bad debt is allowed for reducing the carrying amount of the trade receivables on the basis of the outstanding amounts analysis at the reporting date where potential risk is found with regard to credit (Mathuva 2015). Plant, property and equipment looking at the annual report of Treasury wine estates for the year ended 30th June 2016, it is found that the amount of account receivable for that year were amounted to $ 603.4 million and that was decreased from $ 504.9 million for the year 2015. The property, plant and equipment of the company are recognised at the fair value initially and eventually it is reduced by the impairment loss, if any and accumulated depreciation (Hoskin, Fizzell and Cherry 2014). The depreciation is provided on the straight line method. The leased assets are written of over the useful life or term of lease whichever is lower. During the year no changes were made with regard to the depreciation. Importance of accounting items on annual report Accounts receivable account receivable is the money that is expected to be received by the company in future. Depend on the amount of receivable it can be assessed that whether the company is able to pay-off its short term obligation comfortably. Further, it reveals whether the company is able to generate sales to earn profit (Bruce-Twum and Mensah 2015). If very large amount is shown in the balance sheet it indicated that the company is not able to collect its dues on time or not as the dues for long time increases the risk of bad-debts. Plant, property and the equipment this is one of the most useful items under the balance sheet and it assists in getting the idea of regarding how intensive the assets is and the particular business model it follows for plant, property and equipment (Zack 2013). When the balance sheet of various companies are analysed under a specific industry or sector, the plant, property and equipment of the company are compared with the after tax profit in terms of dollar (Tweglobal.com/~/media/Files/Global/Annual-Reports/2016-Annual-Report.pdf 2017). If the business is more productive, it may indicate that the companys PPE is lower as con pared to the cash balance. Social impact of accounting items Accounts receivable if the societal impact is considered, receivables will be regarded as important item as it helps the society analyse the liquidity position of the company. If the company is not able to collect its dues on time the chances of bed-debts will go up which may even lead to dissolve of the company. Further, the company from whom the dues is to be received will be regarded as not efficient for investment. Plant, property and equipment it will have a big impact on the society if the company is not providing appropriate depreciation on the asset and the asset is in use even after the useful life of the asset got over, it may adversely affect the environment as well as the society. Further, the type of asset may have adverse impact on the society and the community under which the business operates. Reflection of annual report While analysing the annual report of Treasury Wine Estate for the year ended 30th June 2016, I found that the company prepares its financial statement based on the Corporation Act 2001 and the authoritative pronouncement in compliance with the AASB (Australian Accounting Standards Board). Further, the items are measured on the basis of historical cost except for some of the derivative instruments related to finance. I also found that the annual report of the company includes consolidated profit or loss account and the other comprehensive income, consolidated financial position report, consolidated changes in equity report and consolidated cash flows report. The report also includes the independent auditors report, directors report and directors remuneration report. The audit of the financial statements for the year ended 30th June 2016 was carried out by KPMG. While going through the annual report, I found that the report did not include any sustainability report, without that report the economic, social, governance and environmental performance of the company cannot be assessed. Further, the values were presented only in monetary terms. Moreover, the assets under balance sheet do not specify the factor that which of the asset can be sold and which are not. However, I found that the reports present clear data regarding the financial position of the company through consolidated profit or loss account and the other comprehensive income, consolidated financial position report, consolidated changes in equity report and consolidated cash flows report, it will be useful to the investors, creditors, and the lenders to assess the performance of the company. References Bruce-Twum, E., and Mensah, C. C. 2015. Financial Statement Analysis. Hoskin, R.E., Fizzell, M.R. and Cherry, D.C., 2014.Financial Accounting: a user perspective. Wiley Global Education. Mathuva, D., 2015. The Influence of working capital management components on corporate profitability. Tweglobal.com/~/media/Files/Global/Annual-Reports/2016-Annual-Report.pdf. (2017). Annual report 2016. [online] Available at: https://www.tweglobal.com/~/media/Files/Global/Annual-Reports/2016-Annual-Report.pdf [Accessed 13 Sep. 2017]. Zack, G.M., 2013. Financial Statement Analysis.Financial Statement Fraud: Strategies for Detection and Investigation, pp.209-213.