The Concept of Epiphany in Kate Chopins Story of an Hour

Epiphany (Rewrite Order #A2101292) An epiphany is the sudden realization or manifestation of understanding, and in the Story of an Hour, by Kate Chopin, a woman experienced an epiphany that ultimately had tragic results. The tragedy was foreshadowed in the first line when the narrator informed the reader of Mrs. Mallards heart trouble and the problems it could bring when informing her of her husbands death. But instead of being the cause of tremendous sorrow, the death of her husband brought about a sudden realization of the freedom she would now have because she is no longer married and under the control of her husband. But Mrs. Mallards epiphany, her realization of the freedom shell now possess, became the cause of her tragedy. Just as she was beginning to enjoy the fruits of her epiphany, her heart trouble, which many believed would cause her trouble when the news of her husbands death reached her, actually caused her trouble when she suffered a heart attack brought on by joy. Most Christi ans will recognize the term Epiphany as the celebration of Jesus Christs manifestation of humanity recognized by the arrival of the Magi on January 6. (Epiphany) In other words, Christian tradition maintains that the arrival of the Magi is the recognition that the baby Jesus was indeed the Son of God. This manifestation, or recognition has made its way into the modern vernacular as a sudden manifestation of understanding, what has commonly been called a Eureka moment.Show MoreRelatedThemes in The Story of an Hour by Kate Chopin and The Second Coming by William Bulter Yeats544 Words   |  2 Pagesamount of stories, there were certain ones that had the strength to leave an impact on the reader. The following will reveal the favorite piece of literature from this semester’s syllabus as being â€Å"The Story of An Hour† by Kate Chopin because of its epiphany, and the most challenging piece as being â€Å"The Second Coming† by William Butler Yeats because of its mi llennialism. â€Å"The Story of An Hour† by Kate Chopin had been a fascinating story with an epiphany at the conclusion of the story being a majorRead MoreThe Life of a Woman After Man â€Å"Free! Body and soul free! She kept whispering†(705). Kate Chopin1500 Words   |  6 Pagessoul free! She kept whispering†(705). Kate Chopin installs illumination of hope for all women with her short tale of a woman’s realization of life A.H (after husband). In The story of an Hour, shortly after her husband is claimed dead a woman realizes that life without the constraints of marriage and a husband could be liberating. Chopin writes in the 19th century of culminating controversial topics. The Story of an Hour unravels in the time span of an hour; and within that time the reader is invitedRead MoreKate Chopin s The Story Of An Hour1369 Words   |  6 Pagesand the Freedom to Die By all accounts, this is not a typical story of a battered wife longing for freedom from her vindictive husband. A woman does not need to be have a blatantly cruel or abusive husband to feel trapped, or unhappy. She should not need the presence of violence for these feelings to be validated. Sometimes, it is simply the absence of choice. And, for Louise – the main character in Kate Chopin’s â€Å"The Story of an Hour† – it takes the untimely demise of her husband for her to realizeRead More The Influence of the Sea in The Awakening Essay2156 Words   |  9 PagesThe Influence of the Sea in The Awakening      Ã‚  Ã‚  Ã‚  Ã‚   In Kate Chopins novel, The Awakening, the female protagonist, Edna Pontellier, learns about the world. Unfortunately for Edna, the world is defined in terms of love and marriage. This female awakening is really   an awakening to limitations (Bloom 43). If read as a suicide, then Edna’s last swim is a consequence of her awakening to the limitations of her femaleness in a male-dominant society. But on a metaphysical level, The Awakenings finalRead More Edna Pontellier and Social Limitations in Kate Chopins Awakening4858 Words   |  20 Pages   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In discussing Kate Chopins novel, The Awakening, critic Susan Rosowski categorizes the novel under the heading of the novel of awakening and differentiates it from the bildungsroman, the apprentice novel, in which the usually male protagonist learn the nature of the world, discover its meaning and pattern, and acquire a philosophy of life and ‘the art of living (Bloom 43). In the novel of awakening, the female protagonist similarly learns about the world, but for the heroine, the

McDonalds advertising Essay - 1771 Words

McDonald’s and Their Advertising Influence University of South Florida Abstract This essay seeks to explain the link between McDonalds advertisement and the effect on the average consumer. McDonalds is one of the most popular fast food chains in the United States and is also criticized for their unhealthy foods. In my analysis I will analyze the history of McDonalds and how their advertising and publicity has affected the public mindset. I will also analyze how their ads and marketing are appealing to their customers. With all of this research I conducted a survey that determined what exactly the consumer see in McDonalds that keeps them coming. I will then analyze the results†¦show more content†¦It also may have an emotional impact on some of its audience that will give them a euphoric feeling of hope. I believe that this ad presents a situation to the consumer that they may relate to and desire to achieve. But, in reality it is a rhetorical scenario created by McDonalds to influence the consumer into thinking that by having McDonalds for breakfast that they somehow will have a great day and achieve great things. McDonalds has always chosen an audience for in which they want to spend their time advertising. When they started out they were family oriented with a knack for cleanliness (Speider 2012). This method was not as relatable as the ads created for consumers today. This has evolved over time to target all kinds of consumers in different markets. The ads seen today imply a situation that a consumer can relate to or a problem, which they need to solve. This gives the consumer the desire for their product to solve either of McDonalds desired outcomes. The ads may feature a young man or a mom that they try to relate to young people or children. They may use a mother in an ad to make a child feel comfortable with McDonalds, since a mother is a child’s safe base. They also use toys as a method of enticing children into convincing their parents into coming just for the toy. Some of their ads use pricingShow MoreRelatedEstablished Companies Such as Coca-Cola and Mcdonalds Do Not Need to Waste Profits on Advertising as They Already Have a Vast and Loyal Customer Base.2046 Words   |  9 PagesEstablished companies such as Coca-Cola and McDonalds do not need to waste profits on advertising as they already have a vast and loyal customer base. Student ID: 0080379103 Student Name: Jing SUN Word count: 1639 The role of advertising in the developments of brand image and brand extension in established companies. Utilizing advertising in a most effective and efficient way is always a concern in most companies, as advertising requires a costly investment in both capital and humanRead More5. Based on Your Response to Question 4 Above, Recommend Both a Short-Range and Long-Range Plan for Mcdonald’s to Implement.1196 Words   |  5 PagesMcDonalds respond when ads promoting healthy lifestyles featuring Ronald McDonald are equated with Joe camel and cigarette ads? Should McDonaldss eliminate Ronald McDonald in its ads? Eliminating Ronald McDonald, who is the brand mascot, is not the solution. Rather many people connect with Ronald McDonald emotionally. According to a survey, Ronald is among top 25 mascots of all times. (Top survey, 2007) Ronald McDonalds can visit to schools for educating students about the importance of healthRead MoreCase Study 3 Mcdonalds and Obesity1069 Words   |  5 PagesCase Study 4 McDonalds 1) How should Mac respond when ads promoting healthy lifestyle featuring Ronald McDonald are equated with Joe Camel and Cig ads? Should Mac eliminate Ronald McDonald in its ads? I do not believe it is necessary to eliminate Ronald McDonald as the mascot. The comparison to Joe Camel is rather unfair. Although McDonalds uses Ronald to market its unhealthily to children, it is not the same as smoking and getting addicted to cigarettes (Adage.com, 2016). McDonalds should usedRead MoreMcDonald, unethical marketing?821 Words   |  4 PagesMcDonald is the largest leading multinational fast food restaurant with more than 33000 food chains worldwide in 119 countries, serving 68 millions of customers daily. Despite McDonald’s prevalent brand name under globalization, many of its marketing strategies are come into question in terms of ethnicity. In the following essay, some of those unethical issues of McDonald being criticized will be analyzed based on the values-oriented framework, which refers to the AMA Statement ofRead MoreThe Success Of The Mcdonald s Corporation946 Words   |  4 Pagesa man by the name of Ray Kroc founded the McDonald’s Corporation. He bought the name rights from brothers Dick and Mac McDonald. Kroc took this small restaurant and turned it into one of the most well known companies in the world. By the end of 2008 Mcdonald’s had grown to 31967 locations in 118 countries. With 58 million customers a day worldwide its hard to not see a McDonalds ad around. ( James) People know that fast food is not good for the body but if it is fast, tastes good, and cheap peopleRead MorePractical And Ethical Consideration Of Marketing1123 Words   |  5 PagesMarketing a product was not hard in the past. Companies only needed to have products with high quality, and people would buy them. TV and word of mouth were the faster ways to make people know about products in the market. Companies can control their advertising through TV, so they show people what they want them to know, but they cannot control the word of mouth. People would say their opinion about any products in the market, and their friends would believe them. Referrals, supporting and the local communityRead MoreAdvertising : A Multibillion Dollar Industry979 Words   |  4 Pages Advertising to Children Advertising is a multibillion dollar industry. It is in every facet of our lives; from billboards to smartphones. Over the years children and adolescents have become the primary target for marketers; mostly because advertisers realize that they have a profound influence on what parents buy. The invasion of age specific advertising can undeniably be attributed to this movement. However, researchers and parents are starting to speak up against the negative effectsRead MoreP1/P2 Creative Product Promotion Describe the Promotional Mix Used by Two Selected Organisations for a Selected Product/Service1372 Words   |  6 PagesCoca-Cola is the world’s most favourite and most profitable drink from 1886. PROMOTIONAL MIX Advertising – Coca-Cola uses one of the most modern and popular advertising. Christmas advertisment most popular and Coca-Cola uses Santa Clause because he is with red suit and a white beard and he did not always look that way as Coca-Cola advertising shaped him like that. They use different types of advertising such as: * Print ads * Radio * Television * Billboards * Banners *Read MoreThe Challenges of International Marketing1208 Words   |  5 Pagesthe case of McDonald, which because of the type of product it furnishes has inherited the reputation of contributing to the children obesity rate, in this case, in France. In order to erase this negative stereotype from the minds of the French population, McDonald engaged in a marketing campaign, which was published in some of the most popular women s magazines. With the backing of medical studies stating that unhealthy food could be bought anywhere, they reinforced the fact that McDonald s mealsRead MoreMarketing Techniques Used By Macdonald s New Zealand Essay1190 Words   |  5 Pages1.1 To meet the requirements of task 1 you need to make sure that the role of promotion in marketing is defined in terms of achieving promotional objectives for the brand McDonalds in New Zealand and a country of your choice. Answer: Answer1.1: promotional objectives of MacDonald’s New Zealand: most of the people can find the MacDonald’s in the metro cities. Macdonald global success can be assign to company’s objectives when customers are aware of MacDonald’s objective they better understood the

Development of the Ancient Roman Navy free essay sample

Naval warfare was considered a second thought to most ancient Romans. It never carried the same prestige as that of a legionary. Before the First Punic War the Roman navy consisted mainly of allied ships and a few Roman ships that had crews that were very inexperienced. When entering the First Punic War they realized they needed to develop a navy to match the superior Carthaginian fleet. The fleet that the Romans had before the war would never withstand any naval battles.In building their navy, the Romans were able to utilize their resources, their allies’ resources, as well as some ingenuity to help overcome their naval weaknesses and defeat the Carthaginians in the First Punic War. The Romans lost many fleets and sailors throughout the course of the war but their persistence and determination ultimately helped them prevail. In the beginning, Rome founded colonies to provide coastal defence as opposed a naval force to police the shores of the surrounding territories. They used the warships and crews from naval allies, freedmen, and marines from lowest class eligible for military service.Romans dominated the sea by gaining possession of the land. Given the limited range of ships, this was an effective strategy. Ships were only constructed as a last solution to a military problem. As soon as a victory was achieved, the ships were left to wither and the naval needs were met by relying on allies. It was Romes success on land that made such indifference about naval battles. However, if there was ever a need for naval battle, their small navy could never withstand such a task. There was very minimal naval conflict between Rome and its enemies leading up to the First Punic War.Once the Punic War began they knew the only shot they had to defeat Carthage was to create a navy that would rival that of the mighty Carthaginians. In order to rival Carthage’s navy, they would need a design for their ships, a way to build them and people to man them. The ships were built based on a sunken Carthaginian quinquereme off the west coast of Sicily. The Romans then set out to build one hundred quinqueremes and thirty smaller ships such as triremes (Sage 285). Quinqueremes were the heaviest ship of the time.They had three banks of oars and 180 oars. There were two people on the upper oar and one on the lower oar. The trireme had 170 oars, there were three banks of oars and there was one rower per oar (Mitchell). They were able to gather the necessary resources from Rome and get the ships built or borrow from naval allies. The crews were assembled from naval allies, freedmen and marines from the lowest class eligible for military service. The navy was never held in the same esteem as legionaries so they never got the same quality of recruits.This ability to utilize their resources was key in helping in creating the future of the Roman navy. The Romans lack of any skill on the sea should have cost them the naval battles of the First Punic War but that was not the case. The Romans invented a device to essentially create land battles on the sea. This device was called a corvus or the raven. Polybiuss description of the corvus and how it was used is as follows: â€Å". .. a round pole stood on the prow of the ship sixteen feet high and about one foot in diameter.It had a pulley on its top and around it was placed a boarding bridge made of crossed planks nailed together which was four feet wide and twenty four feet long. There was an oblong hole in the bridge, which was placed around the pole twelve feet from its end. There was a knee-high railing on each side of the boarding bridge and at its end was fastened an iron object shaped like a pestle pointed at one end with a ring at the other end so that the whole apparatus looked like a device for grinding grain† (Polybius) The corvus proved vital during the First Punic War, especially at the Battle of Mylae.It would be swung around and brought down hard on an enemy ship. Then the troops would charge over the plank two by two. The first two men protected the rest by raising their shields. The men behind would place their shields over the railing and protect from the sides. The Romans captured the first thirty two ships that attacked them. The rest of the Carthaginians then approached and saw the devastation that the corvus had done. They turn to try and attack the sides or stern of the Roman ships but the corvus was able to turn and attack from different angles.After seeing this, the Carthaginians fled in fear after what had happened and after losing fifty ships (Polybius). The Romans won a decisive victory through the use of the corvus and made their presence known on the Mediterranean. The Romans ingenuity through creating the corvus is very clear and helped through the early development of the Roman navy. Though the corvus has many positive features, some of its negative features were starting to come about as the Romans started to sail more and farther. The corvus was placed at the bow of the ship so it made the vessel unstable during rough weather.As a result, most of the casualties of the First Punic War were at the hands of Mother Nature as opposed to the Carthaginians. This, and the Romans inexperience at sea cost them heavily as they lost 284 ships in a storm off the outer coast of Sicily. They had lost a lot of ships and only had 80 remaining at the time (Tarn 53). However, Romes success came from its superior manpower resources which allowed it to man new fleets despite these sever losses. To prove the Romans determination, they built a fleet of 200 ships. This did not go without disaster either.Another storm cost the Romans 150 brand new ships in 253 BC off the Lucacnian coast and subsequently the Romans lost their only major naval defeat of the war in 249 BC when a surprise attack failed at Drepana. Thirty Roman ships were able to escape but 93were captured (Tarn 54). The Romans appeared to have given up on their naval efforts. It looked as though Carthage ruled the sea once again. No ships were being built and the Romans were sticking to the land the tactics that they knew best. However most of the Romans naval losses can be attributed to bad luck and inexperience on the sea.By 242 the Carthaginian General, Hamilcar Barca, had enjoyed success in Sicily and by now the Romans felt the war had dragged on for too long. They were determined to return to the sea and finish the Carthaginians once and for all. There was one problem though. The Roman treasury was empty and they had no money to spend on building another fleet. The government then turned to the wealthy citizens of Rome and begged for money to build a new fleet. The wealthy agreed in a sign of patriotism and they went ahead and successfully financed construction on a fleet to end the war (Rickard).This shows the Romans determination, persistence and ability to utilize the wealth of Rome. The Romans felt they didn’t need to repeat what had happened with the corvus again so they omitted it from their new ship designs. This resulted in the Roman ships being much lighter and much more manoeuvrable then the Carthaginian ships. The Romans met the Carthaginians in 241 BC where they cut them off at the Battle of the Aegates Islands. The Carthaginians ships had very inexperienced crews as they were newly enlisted men who had just signed up for this battle.They couldnt handle the heavy and unwieldy Carthaginian ships with their lack of skills and experience. Similar to the way the Romans were before the beginning of the First Punic War. The Carthaginians were commanded by Hanno and the Romans were commanded by Catulus. The fighting was predictably one sided as the Romans captured 70 ships and sunk 50 ships. Hanno was subsequently executed for his failure in this battle. After the Battle of the Aegates Islands, Hamilcar was allowed to negotiate terms of surrender. The terms included money to pay for the newly constructed fleet and no Punic war ships were allowed in Italian waters (Rickard).The Romans were victorious and the Punic War came to a close. Through fierce determination to rebuild the Roman Navy in 242 BC and their ability to adapt their ships to the new circumstances led to a Roman victory and a strong development of the Roman Navy. The development and redevelopment of the Roman navy during the First Punic War shows a number of qualities that were key to Roman domination in the next centuries. Their adaptability and ability to make a strategic assessment of the Carthage navy and how to overcome it was very important in leading to a victory in the First Punic War.Through their determination and persistence they were able to learn from their mistakes and overcome what had cost them their early losses. It was the Romans ability to utilize available resources to reconstruct their destroyed navy. They also came up with a creative solution to a problem of attacking ships to help benefit their strengths of hand to hand combat. This was a very strong development of the Roman navy and led to their stranglehold on the Mediterran ean for the majority of the next centuries. In fact, during the Second Punic War, Hannibal abandoned his once powerful Carthage fleet to focus on conquering by land.The victories in the sea bred confidence in the Roman navy. They were able to bring the battle directly to the Carthaginians and take it out of Italy. With the final destruction of Carthage and the end of the Third Punic War, Rome was the master of the Mediterranean. This as a result reduced any threat of a naval power and the navy had reached its height (Gabriel). In conclusion, the First Punic War was the spark that set off the Romans to put a lot of time, resources and manpower into developing and redeveloping their navy to become the super power that it was.

Most Important Financial Statement

Question: Which is the most important financial statement? Answer: According to the accounting standards every organization requires some of the financial statement to take proper decision for the organization. These statements are generally properly measured the financial scenarios of the company to take decision about growth and development of the company and reduce the errors in the financial statement of the organization. The balance sheet, income statement, statement of retained earnings and cash flow statement of the company are the essential financial statements used by the organization for proper decision making portfolio of the organization (Shim Shim, 2012). As per these four financial statement of the companies are identifying the profit making scenarios of the organization which is utilized by the investors, creditors and the external decision making agencies of the company within a particular financial period. These financial reporting statements are basically summarized the financial stability of the organization within a particular financial period. Balance Sheet The primary objectives to recognize a balance sheet statement by an organization to better understand the assets, liabilities and shareholders equity of the organization within a financial period of time. Balance sheet of the organization generally discussed about the financial structure of the organization with a particular period of time (Shim, 2012). there are some of the elements which is discussed in the financial statement of the organization are fixed assets, current assets, current liabilities long term liabilities and shareholders equity of the organization. Assets Assets are generally acquired or generated resources of the companies in their different kinds of operation and performance based activities of the company. Companies are generally acquired different kinds of assets some are fixed in nature and some assets are current in nature. Liabilities Liabilities are generally financial and legal obligations on the organization to pay within a particular period of time. Liabilities are also having long term liabilities and current liabilities which related to the creditors and suppliers of the business activities. The total amount of company has been generated for the enhancement of their business activities are called invested capital of the organization whereas the total profit acquired by the company is known as retained earnings of the organization. Shareholders Equity Shareholders equity is generally based on the capital amount required for the financing a particular business entity for certain period of time in the organization to fund the business activities of the organization within a particular period of time. The shareholders equity generally contains contribution of capital and total earnings of the organization deducted by the total dividend acquired by the organization. Income Statement The financial income statement of a company clearly described the performance of the company in terms on the generating revenue from their operational activities during the financial period. Every organization is generally measured by its profit generation activities in the organization to better understand the profitability of the organization within a particular given period of time. Income statement of an organization generally to better understand the financial stability of the company in terms of generating profit for the organization (Russo, 2013). The net earnings of the organization generally used for the properly measured the financial performance of the organization through its success ability to expand their selling distribution activities of the company. Income statements are generally having different criteria like revenue segment, expenses segment and the net income generated by the organization within a particular period of time (Russo, 2013). There are some of the elements of the income statement of an organization is generally depends upon total sales recognized by an organization against its cost of goods sold of the company. There are some of the different sources of revenues are described by the organization are generally provision for the goods and services, sale of goods and also rental of the plants and properties which is listed on the revenue segment of the income statement. Expenses Expenses of the company are generally based on the total cost spent by the organization during the financial period through expenses on cash payment and purchasing of inventory goods of the organization (Robinson, 2012). There are basically five kinds of expenses are mentioned by the companies during preparation of their companys income statement. The income tax expenses are also included in the income statement of the organization. Net Income Net income is generally recognized by deduction of the total revenue generated by the organization with total number of expenses done by the organization within a particular period. The net income is generally shows the profitability scenarios of the organization within a specific period of time(Peterson Fabozzi, 2012). Statement of Retained Earnings According to the statement of retained earnings is showing that how the dividend of the stakeholders of the company gives impact on the reserve capital of the company within a particular financial period of time. retained earnings of the organization is generally based on the beginning retained earnings of the organization plus net earnings of the company less dividends announced by the organization within a specific period. There are several elements are related to the retained earnings statement of the organization is based on the total reserve generated by the organization within a particular period of time. Statement of Cash Flows The cash flow statement of the organization is generally give description about the financial scenarios of company in terms of the liquid cash and its equivalent flowed in the organization within a particular financial period of time. The cash flow statement of the organization is generally based on the financial activities followed by the company in terms of flow of liquidity cash inside the organization or going out of the organization is clearly discussed and monitored by the companies (Mackenzie, 2013). Cash flow statement of the company generally consisting operating, investing and financing activities to measure the different changes in the financial statements of the organization within a given period of time. there are some of the elements of cash flow are operational activities, financing activities and investing activities of the organization within a particular discussed period of time. After discussion about the all the financial statement of the organization is based on the measuring and evaluating different scenarios of the organization whereas in overall analysis and measurement techniques balance sheet of the organization is most preferable statement to measure the financial scenarios of the organization (Palea, 2014). On the other hand the cash flow statement is better to understand the actual inflow and out flow of cash and its equivalent of the company within a particular financial period of time. Limitations of Financial Statements There are several limitations are also followed for the financial statements of an organization are basically based on the several business activities of the organization as per the different scenarios and aspects of the organization (Libby Brown, 2013). Some of the limitations related to the financial statement of the organization within a particular financial period of time. The financial statements of the companies are generally depended on the historical pricing of the organization. The organizations are misleading due to changes in the market valuation and fixed assets scenarios of the organization. The financial statements of the companies are generally not considering the inflationary factors of the economy in the market. But generally applies on the long term assets of the organization. Generally organizations are not considering the intangible assets in their financial statement to shows the greater profitability of the brand because the intangible assets of organization is rapidly decreasing the financial status of the organization if it will considered in the financial statement of the company (Kemp Waybright, 2013). The financial statement of the company is generally based on the specific period of time as per following the universal accounting standards. This statement is also some time not reliable to calculate the financial stability of the organization with their competitors due to several changes in their financial and operational activities of the organization. Validate the statement "Cash is king" As per the analysis of the different scenarios of the organization are lies on the money valuation of the organization (Edmonds Olds, 2013). So it is also considered that cash is always king phrase to better understand the financial liquidity of the organization as per the cost of the market securities of the organization and investors of the organization. According to the view point of the several researchers said that their different investment tool is considered in the market but liquid cash is the one of the most reliable and efficient investment tool in the market. It is also based on the balance sheet and cash flow statement of the organization (Harrison Thomas, 2013). Every business activities are generally required huge amount of cash and cash equivalent liquidity in their business operation is showing better financial stability to show flexibility in taking decisions about the business activities if investment activities of the company. The cash liquidity can easily clear the short term liquidity of the company and also handle the short term obligations of the organization and as per the several study it is showing that company generally losses businesses profitability due to lacking in liquidity of the cash and earning activities of the company (Mackenzie, 2013). The cash in hand service of the companies generally provides better business opportunities and competitive advantages of the organization. Cash liquidity is the business operation also provides the better scenarios to provide sustainability to the business activity of the company within a specific period of time. References Edmonds, T., McNair, F., Olds, P. (2013).Fundamental financial accounting concepts. New York, NY: McGraw-Hill/Irwin. Harrison, W., Horngren, C., Thomas, C. (2013).Financial accounting. Boston: Pearson. Kemp, R., Waybright, J. (2013).Financial accounting. Boston: Pearson. Libby, R., Brown, T. (2013). Financial Statement Disaggregation Decisions and Auditors' Tolerance for Misstatement.The Accounting Review,88(2), 641-665. doi:10.2308/accr-50332 Mackenzie, B. (2013).International GAAP 2013. Hoboken, N.J.: John Wiley Sons. Palea, V. (2014). Fair value accounting and its usefulness to financial statement users.Journal Of Financial Reporting And Accounting,12(2), 102-116. doi:10.1108/jfra-04-2013-0021 Peterson Drake, P., Fabozzi, F. (2012).Analysis of financial statements. Hoboken, N.J.: Wiley. Robinson, T. (2012).International financial statement analysis. Hoboken, N.J.: John Wiley Sons. Russo, A. (2013). The consolidated financial statement: an ongoing problem.International Journal Of Economics And Accounting,4(4), 389. doi:10.1504/ijea.2013.059881 Shim, J., Siegel, J., Shim, J. (2012).Financial accounting. New York: McGraw-Hill.