The Dos and Donts of Virginia Tech Essay Samples

The Do's and Don'ts of Virginia Tech Essay Samples The Fight Against Virginia Tech Essay Samples If you intend to have a test following your deadline, remember to note your test date in the Test part of your application. You just need to have scheduled your test at this date. Consult your parents to spell out the rear row to you. Just take the opportunity to formulate an answer and return and edit it. Choose each scholarship which you're applying for and enter any extra information requested. The sum of the scholarship will be different with the typical range between $1500 and $3000 for an academic calendar year. Together with academic achievement, you should demonstrate a genuine reason behind wanting to attend Virginia Tech. Until the deadline for adding classes, a non-degree student could be made to drop a class if the quantity of degree-seeking students exceeds the quantity of available spaces in a specific class. Include in the essay a concise statement of your objectives, why you chose this particular education abroad program, and a description of how these courses will lead to your general plan of study. Having said that, less than half of all students receive any sort of grant aid, and a few students graduate with a tall loan burden. But additional prep past the official materials is important also. The greater those test scores and grades, the better your odds of admission. Top Virginia Tech Essay Samples Choices Also, they are better equipped. This is where I believe we all must step in. To begin with, think of the prompt. Again, attempt to keep away from the obvious here. The Foolproof Virginia Tech Essay Samples Strategy These are just some of the most notable mass shootings in the us. Together with the positive effects however, there are naturally many negative impacts of the mass shootings in the united states. Most folks think military bases are a few of the safest, most secure, places in the nation. We'll probably never understand the conclusion of mass shootings in the united states. I had such a wonderful time with my new friends from all around the country which I made a decision to go the next calendar year. Allow it to sit for a couple days untouched. Flash forward a couple of years from then. Getting the Best Virginia Tech Essay Samples No matter your favorite topic, you wish to ensure it is personal and make certain it highlights one of your significant interests. Stay in Compliance For the third question of how you are going to remain in compliance, list three or more concrete products. Let's look at a good example. It's very useful to take writing apart to be able to see just the way that it accomplishes its objectives. Any insincerity in your application will be quite obvious. You could also be able to get a copy of the job through ProQuest's database of theses and dissertations. Work on the components of your application you may control, polish the application as much as possible, and have compelling explanations for why you would like to attend the school. The Virginia Tech Essay Samples Cover Up Occasionally it's helpful to observe how others were able to get over the difficult first-line hump. On its face, it appears to be asking about you as an individual in addition to your personal targets. Unique things to various men and women, since the situation demanded. We recommend starting this prompt by interviewing a number of the people who are close to you and asking them regarding the basic annoyances and inconveniences of their everyday lives. You just need to pick something which resonates with you. In reality, I'd been born into this kind of situation. Whether this question immediately tickles your fancy and you've got a notion for the word you'd love to highlight, do it! I used to not find the actual reason I was there. The Principles of Virginia Tech Essay Samples You Can Learn From Beginning Immediately This thesis ought to be introduced in the start of the paper and developed throughout the paper one step at a moment. For each prompt, we will break down what the essay is asking and the way you can tailor your response to make certain it's what the admissions committee wishes to hear. Each essay should begin with the name of the scholarship for a title. A great essay becomes specific and shows particular understanding of the school. When you search for answers to this prompt, think of why you would like to study what you wish to study. These brief answer questions are simply thatshort! This multi-part necessary question doesn't pull its punches. For the time being, don't hesitate to ask questions in the comments.

How Consumers Decide - 1142 Words

How consumers decide Professor John Maule from the University of Leeds describes new research into the way that consumers choose a product.†¨Ã¢â‚¬ ¨ Understanding consumers†¨ Consumers are creatures of habit: they buy the same products time and time again, and such is their familiarity with big brands, and the colors and logos that represent them, that they can register a brand they like with barely any conscious thought process. The packaging of consumer products is therefore a crucial vehicle for delivering the brand and the product into our shopping baskets. Having said this, understanding how consumers make decisions, and the crucial role of packaging in this process, has been a neglected area of research so far. This is†¦show more content†¦And fourth, people vary in the extent to which they enjoy thinking. Our research has differentiated between people with a high need for thinking - who routinely engage in analytical thinking - and those low in the need for cognition, who prefer to use very simple forms of thinking.†¨Ã¢â‚¬ ¨ Effectiveness varies†¨ This work has an important impact on packaging in that what makes packaging effective is likely to vary according to the type of processing strategy that consumers use when choosing between products. You need to understand how consumers are selecting your products if you are to develop packaging that is relevant. Furthermore, testing the effectiveness of your packaging can be ineffective if the methods you are employing concern one form of thinking (e.g. a focus group involving analytical thinking) but your consumers are purchasing in the other mode (i.e. the heuristic, shallow form of thinking).†¨Ã¢â‚¬ ¨ For the packaging industry, it is important that retailers identify their key goals. Sustaining a consumers commitment to a product may involve packaging that is distinctive at the heuristic level (if the consumers can recognize the product they will buy it) but without encouraging consumers to engage in systematic processing (prompting deeper level thinking that would include making comparisons with other products).†¨Ã¢â‚¬ ¨ Conversely, getting consumers toShow MoreRelatedConsumer Decision Making Process : Marketing Management1574 Words   |  7 PagesConsumer Decision Making Process Marketing executives need to understand what consumers want and that the product and services they want are constantly changing. Having a real understanding of consumer behavior will be crucial to a company’s success. Consumer behavior describes the reasons why consumers decide to purchase certain items and how they use and dispose of these products and services they have just purchased. This study also includes the outside factors that can also influence purchasingRead MoreExplain how resources are allocated in reference to the different economic systems?1686 Words   |  7 PagesAn economic system is the result of individuals (consumers and producers), groups (firms, trade unions, political parties, families etc) and the government coming together and interacting in a legal and social society. The function of an economic system is to resolve the basic economic problem - scarcity which means that the resources are limited but wants are infinite. This distribution has three dimensions: * What is to be produced * How is it to be produced * For whom is it to be produced.Read MoreMarketing : A Marketer, Does One Create Customer Value?991 Words   |  4 PagesSummary How, as a marketer, does one create customer value? To start, a marketer has to understand who they are selling to, the consumer. In order to understand the consumer, marketers strive to understand their behavioral patters, as in, where consumers shop, and more specifically, the behavioral pattern of how they buy. To start, marketers have to understand how the market where their consumers buy works and is influenced. The behavioral pattern of consumers is referred to as consumer buyer behaviorRead MoreStrategy Planning Is A Narrowing Down Process1397 Words   |  6 Pages 1- Q: Strategy planning is a narrowing-down process†. Discuss this concept ( 1-2 paragraphs slides 6-7 have the main information) A: How is it that strategy planning is a narrowing down process? So strategy planning in essence is the concept of first carefully evaluating all market opportunities available before narrowing down to focus on the most attractive target market and marketing mix. It is like a funnel, wide at the top it starts with all opportunities available and then it slowly gets narrowerRead MoreReflection Paper On Fast Food1511 Words   |  7 Pagesand the occasional gimmick. Our economy revolves around consumers and adverts. A person would usually see a commercial about McDonald’s new breakfast menu or quarter pounder, immediately the person would crave the new product and McDonalds would profit from the commercial. Worse case scenario the person decides to go to Burger King instead. Often, we the consumers are directed what to buy or what our paycheck pours into. But we also decide to begin and continue these bad habits. In retrospectiveRead MoreThe Concept Of Family Life Cycle1411 Words   |  6 Pagesmore convenient for busy mothers. Many mothers these days also work outside the home and need as much consolidation of efforts as possible. 2b. How are the stages in the Business buying decision process similar to the consumer buying process? How are they different? The consumer decision making process is defined as â€Å"a five-step process used by consumers when buying goods or services† (Chapter 6, page 90, MKTG). Steps include need recognition- is the item a need or a want? Next is information searchRead MoreHow Technology Has Changed Our Society992 Words   |  4 Pagestheir fingertips. Technology has only deepened its grasp on consumers by becoming a necessity for conformity. The Visits from Inside the Black Mirror will interpret the consumers desire for social acceptance. BACKGROUND In the year 2016 owning some form of technology is a necessity and without it the consumer is kicked out of society forever. This is proven within the smartphone epidemic and even the era of modern-day television. The consumers that had not participated in the technology transformationRead MoreThe Consumption Of Two Goods1165 Words   |  5 Pagesgoods In economics a consumer is described as a rational individual who wishes to maximise their utility by making rational choices. These choices appear when a consumer is exposed to two goods, where a given amount of one good substitutes the use of another one. To calculate how a consumer can achieve the optimal allocation of the two goods, an indifference curve is used and the analysis of an indifference curve can be combined with the budget constraint. For the consumer, some combinations areRead MoreThe Impact Of Ticket Price On The Purchase Decision Of President University Student Essay1111 Words   |  5 Pagesthat can influences consumer’s purchasing. Each factor played different role to persuade consumers purchasing Intention. Customer’s trust on online shopping system was hard to attain but Advertisements on various mediums not only attains consumers trust but also aware public about the core benefits associated to online purchasing besides, influence them to go fo r online purchasing. To place an effect on consumers purchasing intention toward online buying, advertisers depict the benefits associated withRead MoreRational Consumer1026 Words   |  5 PagesIn economics a rational consumer is defined as the people who act in a rational way and make rational choices, namely spending their money wisely. Utility is a term used to measure the amount of pleasure a consumer gains from a good or service they choose to invest in, thus spending our money wisely, in economic terms is a method of maximizing our own utility. However in today’s world different societies and individuals have failed to distinguish the different between a want and a need, which

Why I hate Lady Gaga. by Lady Gaga free essay sample

My taste in music is pretty broad in my opinion. My CD collection does not only fit into one type of music genre. I enjoy listening to hard rock bands such as Guns N Roses, Nirvana, and dont even get me started on my obsession with The Smashing Pumpkins. Other rock bands I am fond of are Fall Out Boy and My Chemical Romance. But you would also be able to catch me rocking out to the Jonas Brothers on many occasions. As far as hip hop goes I love the Black Eyed Peas, Drake ane Lil Wayne. And who doesnt enjoy some good old bubble gum pop every now and then. Like the A-Teens, Hillary Duff, and Aly and A.J. And older music is always good to listen to like Queen, The Beatles (of course), and Led Zepplin. But even in the midst my musical taste, I find myself growing to hate one specific artist the more I hear her music. We will write a custom essay sample on Why I hate Lady Gaga. by Lady Gaga or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page And she is Lady Gaga. Ill admit, when I first saw her I thought she was cool. I thought she was very sure of what type of artist she wants to be, I thought she was original, and I thought her music and beats were catchy. But to me, thats as far as her music goes. Its catchy. And that is all. When someone says I want my fans to remember me for my music and I hope it gives them a sense of belonging when they felt like they didnt, I would think of an artist like The Beatles, or Radiohead, or even Nirvana. Lady Gaga would never come to mind for me. But that is a quote she sadly said about herself. I have to say she looks more original than other pop artists out there, but her lyrics are pure trash. They are disgusting and meaningless. A song about having sex with a man and thinking about a women while your in bed with him is not something I would ever want to be remembered for. Yes, that is what Pokerface is about. I bet most of you did not know that. To me those lyrics are demeaning and filthy. And lyrics like I want to take a ride on your disco stick are atrocious. I dont know how any woman can sing a lyric like that with dignity. One of my favorite lyrics of all time is a line from a Smashing Pumpkins song The more you change the less you feel. Billy Corgan (the lead singer and lyricist of The Smahing Pumpkins) has been called a lyrical genius. In Rolling Stone Magazine, he made the cut in the top 50 best lyricists of all time. Of ALL TIME! And that one line has so much meaning and dynamic to it. You can interpret it in so many ways and most people can relate to it in some way. And I know, I know. Lady Gaga is not in a rock band. She is a pop artist. But if you ever hear her talk about her music, she talks about it like she is writing something Shakespeareian. She acts as if she deserves to be compared to Bob Dylan. I would have more respect for her if she would call her music what it is. Catchy sexually-driven pop. That is all it is. And nothing more. Just because someone wears make-up that looks like it has been put on with a paint roller, wears clothes that look like the sewing machine has blown up, and never smiles does not make them a real artist. To me, music is about self expression. Lyrics are supposed to be poetry. And I know what Lady Gaga is trying to express when she says Stop calling, stop calling, I dont want to talk anymore. It means she does not want to talk to her boyfriend while she is at a club. Not exactly a deep lyric in my book. I have yet to hear a Lady Gaga song that has a true, meaningful lyric in it. This is just my opinion. So please do not eat me alive if you like Lady Gaga.

Serial Killers Essay Example

Serial Killers Paper Michaud, in â€Å"The Hollow Men’, states that 1999 was the year of the murderous moral imbeciles, with the likes of Killer kids, the janitor at Yosemite, the ‘Railway Killer’ Angel Maturino Resendez, Mark Barton, and the deranged bigot Buford Furrow, to name a few. I say a few because, there remains an undisclosed number of cases still to be zeroed in.   The name of Ted Bundy stands well above the rest. A handsome, well educated psychopathic law student, Bundy would stalk young women; win their confidence, before murdering them (Michaud, 2007).Though many revelations have elucidated serial killers as habitual or addicted murderers, who show no remorse to refrain from indulging in their sadistic rites, there have been cases of some psychopaths refraining from their continued activities approach the police and confess their deeds. The mental state of these serial killers is quite intricate and psychologists work continuously in an effort to reveal this mystery.D rug abuse, diminished mental state, personal tragedy, and the likes are causes attributed to such behavior. The law has been constantly working overtime to bring as many sinister offenders to book and their efforts are beginning to show. The number of related cases has shown a marked decrease, yet there remain a number of files, that has accumulated dust over the years.The Serial Killer-An AnalysisSerial Killers use various techniques to kill their victim. Clubbing, stabbing, and strangulating are common methods used to kill their victims, some just butcher their unsuspecting victims. The motive and sadism were also quite different for each one of them. Mike DeBardeleben, a sexual sadist said that he found no greater power over another person than inflicting pain on his victims, mostly women.â€Å"To force her to undergo suffering without her being able to defend herself thrilled me. The pleasure in the constant domination over another person is the very essence of the sadistic dri ve† (Michaud, 2007).Ted Bunty was a very bright and handsome person. For this reason, he could attract women without much trouble. This, he used to his advantage in luring women to him. He would pick up young college women who looked quite similar to the young woman who broke off her relationship with him. What led this innocent-looking well-mannered psychopath to commit such heinous crimes?Just before his execution, Ted Bundy granted an interview to psychologist James Dobson. He was executed on January 24, 1989. In that interview, he described the agony of his addiction to pornography. When he was thirteen years old, Bunty came across a few dirty magazines near his home. He took an instant liking to it. This made him seek more magazines and hire videos that showed violent images of women having sex. Gradually, he experienced deep pleasure in seeing women being tortured and murdered. His addiction to sex and violence grew and this fueled the terrible crimes he committed (Dobso n, 1995).He was a very clever killer, using his countenance and skills to perfect alibi. He would fake a broken arm in a sling to convince young women to help him carry his textbooks to his car. Once in his comfort zone, he would batter them with a baseball bat and take away to secluded placed for his ghoulish rituals.In his interview to Dr. James Dobson, he related his actions to kill to, â€Å"a compulsion, a building up of destructive energy.† Alcohol also was a factor that made him act this way, he said. â€Å"In conjunction with my exposure to pornography, alcohol reduced my inhibitions and pornography eroded them further† (Dobson, 1995).â€Å"The F.B.I.’s own study on serial homicide shows that the most common interest among serial killers is pornographers. It’s true† (Ted Bundy in an interview to Dr. James Dobson).According to Ted Bunty, the initial sexual encounter that he had with his victims was more or less voluntary, as the victim would sense danger if otherwise. However, such sexual overtures did not satisfy the full spectrum of desires that he intended. The helpless, motionless victim would re-kindle his desire to ‘possess’ her. He would abuse the victim before strangulating her. The word, possess, is central to all his crimes and this distinguishes him from other criminals, deviant or otherwise.Bundy desired a lifeless female form; comatose or dead. Possession meant a lot to him. Just before his execution, he admitted to keeping some of his victims in such a state for hours or days before disposing of them. He buried most of his victims in shallow woodland graves, only to revisit them often. So possessed was he of his victims that it was found that one of his victims was found in the frozen mountains of Utah in a post-mortem shampoo state, and another was found with fresh application of make-up before being discarded. â€Å"If youve got time, they can be anyone you want them to be,† he told FBI agent Bill Hagmaier.â€Å"Murder isnt just a crime of lust or violence. It becomes possession. They are part of you You feel the last bit of breath leaving their bodies Youre looking into their eyes A person in that situation is God!† (As told to Bill Hagmaier by Bunty in an interview in the 80s)On January 15, 1978, Lisa Levy and Martha Bowman were mercilessly raped and later clubbed to death by Bunty. Lisa Levy was raped, strangled, and beaten on the head, while Bowman was strangled with a pair of pantyhose and severely beaten on the head.  Neither had struggled. Bunty had taken his weapon with him so that no evidence was left at the crime scene. Police searched for clues, apart from the description given by Nita Neary, who saw a stranger run away from the scene of the crime. They found some blood smudges, a few print smudges, and sperm samples, but none of them could be linked to the killer. It was only a piece of evidence that became the centerpiece during the tri al: an odd bite mark on the left buttock of Lisa Levy.  Ted Bunty was very severe on his victims, getting thrills at seeing his victims suffer physically. In his act of perversion, Bunty had bitten Lisa on her breasts and buttock. The bitten mark on her breast was of less impression than the one on her buttock. During trial, the state called Dr. Lowell Levine, the chief consultant in forensic dentistry to New York Citys Medical Examiner.  He testified that the victim had to be lying passive for the marks to be left as they were, and also pointed out that odontology had a longer legal history than most people realized. For Bunty, he was known to be possessive of his victims, and he could have done this damage after immobilizing Lisa. The counter was perfect and impressive for a witness.Along with the eyewitness testimony of Nita Neary, this evidence was good enough.   Bundy was found guilty and sentenced to die in the electric chair.   This was the first case in Floridas lega l history that relied on bite-mark testimony, and the first time that a physical piece of evidence was linked to Bundy (Ramsland, 2007).Resendez is another serial killer who is sexually motivated. He was charged with killing as many as nine women in four different states, and of rape of another. There is also word that Resendez was known to have had sex with one of his victims even after murder. In almost all cases, there is a strong bond between sex and murder. Are the words of Ted Bunty true in connecting sex to murder? Cary Stayner is another who is accused of brutally dispatching four females at Yosemite, two by strangulation and two by slitting their throats, decapitating one, and nearly decapitating the other (Michaud, 2007).Forensic psychiatrist Park Elliott Dietz of Newport Beach, California, says that most mass murders are committed by the depressed and the paranoid, who see themselves as the deliverer of good, angrily lashing out at a world they fear and hate.Roy Hazelwood spoke of Harvey Glatman, the Lonely Hearts Killer of the 1950s. According to Hazelwood, Glatman, who was executed in 1959, would incapacitate his victims in their apartments, then bind and transport them out into the desert, where he would finally kill them. â€Å"He could have raped and killed these women in their apartments; instead, he kept them alive at increased risk to himself. He enjoyed the thrill of knowing the risk he took by keeping his victims alive for so long,† said Hazelwood. Glatman enjoyed the power to possess and the power to destroy (Michaud, 2007).

Free Essays on Julius Caesar

Caesar was born into the Julian gens, one of Rome's oldest patrician families. He was often a member of the more popular Democratic Party. He benefitted from the patronage of his uncle by marriage, Caius Marius. In 82 B.C. he refused to divorce Cornelia, the wealthy daughter of Cornelius Cinna, he was proscribed and he fled from Rome. He returned in 78 B.C. when Sulla died and began his political career. He quickly gained popularity, and in 74 B.C. he went to repulse a Cappadocian army. When he returned he helped advance the position of Pompey, the virtual head of the popular party. Caesar gained the status of military tribune before 70 B.C. and was quaestor in farther Spain in 69 B.C. He aided Pompey in gaining complete control of the war in the East. When he returned to Rome in 68 B.C. he was recognized as the head of the popular party in Pompey?s absence. His praise of Marius and Cinna made him popular with the people, but in return he earned the hatred of the Senate. In 63 B.C. he was elected pontifex maximus {high priest}, allegedly by heavy bribes. Later he reformed the calendar, which was one of the greatest contributions of history. Between 81 and 79 Caesar served on the personal staff of Marcus Minucius Thermus, who was praetor in Asia Minor. When Sulla died (78) Caesar felt it safe to go back to Italy. There he took up the profession of criminal law. That was a normal thing to do, while Caesar stayed far from politics. In 75 He went to Rhodes for higher learning, and was caught by pirates who were asking the usual tariff. He raised the prize and promised to kill his captors. After Ransom was paid Caesar got some ships and crucified the pirates. He then continued his studies but they were again interrupted when Mithridates of Pontus attacked Asia Minor a second time (74). On his own funds and will raised a small army to defend some towns, giving the official roman commander Lucullus time to organi... Free Essays on Julius Caesar Free Essays on Julius Caesar In the tragedy of Julius Caesar, after the death of Caesar both Brutus and Antony spoke at Caesar’s funeral. Brutus finished his speech trying to convince the crowd that they did the right thing to kill Caesar because he was ambitious. Antony then enters with Caesar’s corpse awaiting his turn to speak to the Roman citizens. Antony begins by praising Caesar even though he claims that his intent is not to praise him, but to speak as a friend at Caesar’s funeral. As he continues to speak, it is clear that Antony uses physical evidence and emotions so the crowd can be persuaded to help in getting revenge for Caesars death. Antony praises Caesar even though he claims that his intent is not to praise but to speak as a friend. Antony says â€Å". . . when that the poor have cried, Caesar hath wept –â€Å" to let the citizens think that Caesar loved them. He used rhetorical sentences to play with the citizens’ minds. â€Å". . . If I were disposed to stir your hearts and minds to mutiny and rage I should do Brutus wrong and Cassius wrong.† He says this in order to prove Brutus and Cassius wrong without making himself look like he is going against them. Antony pretends to like the conspirators so that they do not kill him so that he can get revenge for Caesar’s death. Antony tells them that he is not trying to convince them to go against the conspirators, but that is what he is doing by using physical evidence. It becomes clear that Antony understands the feelings of the mob because he knows what they want and what they are expecting. He cries and one the citizens has sympathy towards him which then convinces the rest of the citizens to feel the same. Antony used physical evidence and emotions, which persuaded them to go against the conspirators. â€Å"But here’s a parchment with the seal of Caesar- I found it in his closet- ‘tis his will.† but he then says he will not read it. Antony menti... Free Essays on Julius Caesar Julius Caesar – Power In William Shakespeare’s play, Julius Caesar, a group of men conspire to assassinate Caesar; a man they feel will destroy the Roman Empire if he is given such power. They feel he is not worthy of being an emperor. They are worried about the corruptive abuse of so much power. These men are also driven by the desire of having more power. William Gaddis said, â€Å"Power does not corrupt people; people corrupt power.†(Gaddis, William). Qtd. In Sweeney, K. Power Statements. Lecture Handout, English I. Lawrenceville: Notre Dame High School, 6 May 2002. This is clear in Julius Caesar. The desire and fear of power corrupt every character. The conspirators fear they will lose their free will and live under a tyrant. They also have the desire to increase their own power. Brutus, a close friend of Caesar, chooses to kill Caesar to prevent the fall of the Empire. He believes it is only for the good of the country and that he knows Caesar will become corrupted by power but ambition and praise also turn around his head. Caesar proves his conspirators right by becoming the tyrant they feared. Power and corruption play a big role in this story. As Brutus struggled with the decision of whether or not to join Cassius and kill his friend Caesar, he made a statement about Caesar’s character. â€Å"But tis a common proof. That lowliness is young ambition’s ladder, Whereto the climber-upward turns his face; But when he once attains the upmost round. He then unto the ladder turns his back; Looks in the clouds, scorning the base degrees: By which he did ascend†¦(II, I, 22-27). In this statement, he means that he believes if Caesar climbs the ladder to power, he will certainly rule as a dictator disregarding the common people as insignificant. As much as Brutus might truly believe this to be true about his friend, Brutus also gets caught up in the lure of power. He becomes easily swayed when Cassius flatters Brutus in his effort ... Free Essays on Julius Caesar Caesar was born into the Julian gens, one of Rome's oldest patrician families. He was often a member of the more popular Democratic Party. He benefitted from the patronage of his uncle by marriage, Caius Marius. In 82 B.C. he refused to divorce Cornelia, the wealthy daughter of Cornelius Cinna, he was proscribed and he fled from Rome. He returned in 78 B.C. when Sulla died and began his political career. He quickly gained popularity, and in 74 B.C. he went to repulse a Cappadocian army. When he returned he helped advance the position of Pompey, the virtual head of the popular party. Caesar gained the status of military tribune before 70 B.C. and was quaestor in farther Spain in 69 B.C. He aided Pompey in gaining complete control of the war in the East. When he returned to Rome in 68 B.C. he was recognized as the head of the popular party in Pompey?s absence. His praise of Marius and Cinna made him popular with the people, but in return he earned the hatred of the Senate. In 63 B.C. he was elected pontifex maximus {high priest}, allegedly by heavy bribes. Later he reformed the calendar, which was one of the greatest contributions of history. Between 81 and 79 Caesar served on the personal staff of Marcus Minucius Thermus, who was praetor in Asia Minor. When Sulla died (78) Caesar felt it safe to go back to Italy. There he took up the profession of criminal law. That was a normal thing to do, while Caesar stayed far from politics. In 75 He went to Rhodes for higher learning, and was caught by pirates who were asking the usual tariff. He raised the prize and promised to kill his captors. After Ransom was paid Caesar got some ships and crucified the pirates. He then continued his studies but they were again interrupted when Mithridates of Pontus attacked Asia Minor a second time (74). On his own funds and will raised a small army to defend some towns, giving the official roman commander Lucullus time to organi...

Assigning Classroom Jobs to Teach Students Responsibility

Assigning Classroom Jobs to Teach Students Responsibility If we want to teach children to be responsible, we have to trust them with responsibilities. Classroom jobs are an effective way to enlist students in the duties of running a classroom. You can even have them fill out a Classroom Job Application. There are many different jobs you can choose from  for use in your classroom. The First Step - Pitch Your Idea Tell the students that, soon, they will have the opportunity to apply for classroom jobs. Give them a few examples of the types of jobs that are available and watch their eyes light up as they imagine themselves as the little rulers of a certain domain of the classroom. Make it clear that when they accept a job they will have to take it very seriously, and if they do not meet their commitments they can be fired from the job. Make this announcement a few days before your plan to formally introduce the job program so that you can build anticipation. Decide on the Duties There are hundreds of things that need to be done to run a successful and efficient classroom, but only a couple dozen that you can trust the students to handle. Thus, you need to decide how many and which jobs to have available. Ideally, you should have one job for each student in your class. In classes of 20 or fewer, this will be relatively easy. If you have many more students, it will be more challenging and you may decide to have a few students without jobs at any given time. You will be rotating jobs on a regular basis, so everyone will have a chance to participate eventually. You also have to consider your own personal comfort level, the maturity level of your class, and other factors when you decide how much responsibility you ready to give your students. Use a Classroom Jobs List to get ideas for which jobs, in particular, will work in your classroom. Design an Application Using a formal job application is a fun opportunity for you to get each students commitment in writing that they will perform any job to the best of their abilities. Ask students to list their first, second, and third choice jobs.   Make the Assignments Before you assign the jobs in your classroom, hold a class meeting where you announce and describe each job, collect applications, and emphasize the importance of each and every duty. Promise to give each child his or her first or second choice job some time throughout the school year. You will need to decide and announce how often the jobs will be changing. After you assign the jobs, give each student a job description for their assignment. They will use this to learn what they need to do, so be explicit! Monitor their Job Performance Just because your students now have jobs doesnt mean you can just sit back and take it easy while they perform their duties. Watch their behavior closely. If a student is not performing the job properly, conference with him or her and tell the student exactly what you need to see in their performance. If things dont improve, it might be time to consider firing them. If their job is essential, you will need to find a replacement. Otherwise, simply give the fired student another chance during the next cycle of job assignments. Dont forget to schedule a certain time each day for the jobs to be performed.

Tell It To Women Term Paper Example | Topics and Well Written Essays - 500 words

Tell It To Women - Term Paper Example of this is witnessed with a background chorus and voices of women who perpetuate a deeply mystifying songs and motions that creates a colorful fluidity (Onwueme 128). The story is formatted in form of a play that follows a dialogue thereby allowing the growth and development of character in a vibrant and prominent manner through murmur and mute. The play is actually a lush in dichotomies. It presents of rural polarization against urban background that shares both negative and positive prejudice. Main characters are from both the urban and rural backgrounds that are presented by different cultures and buildings and structures connecting these lands. Symbolically, the rural areas or towns represent North America while the rural areas are symbolic Africa. There prejudice that lies in the story is that the North America or the Eurocentric culture is superior; therefore, the rural culture or Africa is deemed inferior (Onwueme, â€Å"What Mama Said†¦Ã¢â‚¬  21). Apparently, the stigmas in the rural areas affect inhabitants negatively. For instance, the lives of Ruth and Daisy advocate some balance that fulfills lives of the rural women. The perseverance reveals independent and collective identity that aims at breaking that daunting traditional forces transcending to modernity (Onwueme 157). However, this is not an indicatio n that the tradition is superior or inferior to the modernity but it reveals that certain aspects of modernity need to be incorporated into entire tradition or the rural lifestyle. Another major ideal presented in the story is the polarity between women and men. The rural women are represented to inhibit fundamental knowledge that they present through the power of their voices. For instance, Daisy and Ruth are initially introduced as strong women, but with difference in expertise. This practically revealed when they interact with the urban visitor, Yemoja. Daisy revert prejudice towards Yemoja whereby he strips her from the power of voice by silencing

Organizational Behavior Essay Example | Topics and Well Written Essays - 750 words

Organizational Behavior - Essay Example 1.1. Effectiveness of the Discussion between Robert Denton and OD Consultant Robert Denton, the Plant Manager of Kenworth Motors held job for eight months with the belief that things are going on well. With the purpose to stimulate the organization’s performance, Denton invites the OD Consultant to discuss the situation. Thereby, the discussion was conducted about how the work is going on in the plant through employee interview. Denton explained that if the employees work together with full effort and cooperation then there will be good progress in the organization and this will lead to a high level growth. The effective words were to work well together and do a good job. These words are most effective because any person desires to get a good job in any of the organizations to obtain a specific goal or objective. People look for jobs in those organizations that are having good name and fame. Therefore, it is of considerable importance. To bring high level of growth, firstly, t he employees should be trustworthy. Secondly, the task given to the employees has to be done sincerely and thirdly, there should be proper coordination with the employees, group leaders, coordinators and also the high level managers. The consultant confirmed the things that were prevalent in the plant through an interview and also explained the shortcomings of this approach. The discussion was ineffective and in order to make those effective, proper meetings could have been held so that the Manager, Consultant and the employees could share their ideas and may also receive the feedback of each employee. The Consultant suggests that if the matters are to be held in different manner instead of interview, it would have been more effective. So, Denton responded by asking for other options, which would bring a significant effect in the organization and would also make things better. The consultant suggested a weekend retreat for the management teams through which the team could gain impro vement to various issues. 2.1. Retreat Planning and Implementation Robert Denton suggested the OD Consultant to hold a weekend retreat as it offers a place for further enrichment of the employees’ performance. This type of retreat is very helpful to the employees as this course provides different information, ideas regarding how the works are to be carried on in different fields, how to handle the issues and monitor them into the practical area. Through this course the employees can be made aware of various situations, social issues, economic conditions and other related business issues. The team leaders are often treated to be a guide to the employees. Sometime seminars are held in order to express their own views and ideas. For some employees, the working field might be totally new having no idea therefore this type of courses are most essential to know the other working fields. The employees get to know the works that are carried out in the practical field. Few problems mi ght occur due to which there may be a low growth rate, occurrence of risk etc; at this point how to tackle the problems or to find a solution, how to bear the risk, all these information could be gathered through this retreat course. Also practical things are planned and implemented in various sectors. Proper planning, maintenance, directing and controlling are essential in

Issues and help seeking behavior Essay Example for Free

Issues and help seeking behavior Essay According to Fallon and Bowles (1999) the area of adolescent help seeking behaviour is an under-researched area. Since the cognitive and critical thinking of adolescents are still developing, their behaviours toward issues concern them may vary case by case. The purpose of this report was to investigate issues concern adolescents and their help seeking behaviour toward those issues, especially seek professional helps. The report analysis was based on secondary information obtained from various researchers by scholars. The participants in the researchers were students with different demographic background, such as gender, ethnicities. Fallon et al (1999) investigated the major and minor problems concerned the adolescents and their help seeking behaviours toward those problems. The major problems were identified to be more severe and would cause participants distress, while minor problems would not distress the participants. The participants were 1,022 secondary school students from Melbourne Metropolitan area, 585 of them were male, and 419 were female. Total 297 of them were in year 7 and 8, 333 were in year 9 and 10, others were in year 11 and 12. Their ages ranged from 11 to 18 years. Each of the participants completed a survey comprised of three parts to define the adolescents concerns and help seeking behaviours. The first part contained demographic questions. The second part  contained mainly rating and categorizing questions to identify the major problems of concerns, nature of the concerns, and sources of help to the concerns. While the third part focused on the minor concerns. The nature of the both concerns was defined into five categories, family, interpersonal, health, education and others. And the sources of help were in the domain of friends, parents and professionals. The findings show that problems concerns different levels of students were very similar. About 50% of the participants sought help for their major problems, 40% sought for minor problems and 25% would seek help for both problems. The problems associated with family and interpersonal skills were often identified as major issues. For minor issues, family and education problems were frequently reported. Therefore the adolescents would differentiate major and minor problems and react differently toward the problems. For major problems, females were more willing to see k help than males, but there was no gender difference towards minor problems. And males preferred to ask parents and rather than friends, while females were inversely. However, on both minor and major problems, respondents were preferred to seek help from parents and friends over professionals, this may probably due to the easy access to nonprofessional sources. Gim, Atkinson, and Whiteley (1990) conducted an investigation which focuses on the issues concerns Asian-American and the relationship between acculturation and willingness to see a counsellor. The study was down through 816 Asian-American students from West Coast University. 399 of the respondents were male, 417 were female. And 291 of them were freshmen, 191 were junior, 159 were sophomores, 174 were seniors, which ranged in an age group of 16 to 37. The survey questionnaire comprised of three sections. The respondents were asked to report their demographic information and rate the seriousness of 24 issues in eight domains of concern and their wiliness to see counsellors on these concerns. Among the 24 issues, the respondents scaled highly for issues like financial, academic, relationship, conflicts with parents. The results show that for those Asia Americans, they were most willing to seek counsellors for issues like financial, academic, career, but least willing to seek help about concerns such as ethnic identity confusion, roommate, and health. The respondents attitudes towards seeking counsellors would be affected by acculturation, ethnicity, and gender. Asian Americans with higher level of acculturation would be more willing to seek  professional counsellors. In a similar study, Kim and Omizo (2003) generated respondents of 242 Asian American college students from mid-Atlantic and Hawaii universities ,140 of them were female and 102 were male, with an age range of 18 to 57 years. Fifty-nine of the respondents had had sought counselling before. And there were mainly from China, Korea, Philippines, and Japan. Similar conclusion was obtained that Asian Americans who were highly adhered to Asian cultural values, their attitudes toward seeking professional psychological help would be less positive and they were less willing to seek counsellors in general problems. But the sample size of the Kim and Omizo (2003) was relatively small, which may not be a strong support. In another research Eisenberg, Golverstein and Gollust (20 07) investigated the help-seeking behaviour and access to mental health service. The participants are students from Midwestern, public university. The initial sample size was 5,021 students aged above 18 years. And 2,495 were undergraduates, the remaining were graduate and professional students. Since the survey was web-based, total 2,785 students completed the survey and their demographic profile was similar to national student population. The survey used Patient Health Questionnaire-9(PHQ-9) as the key measure to identify the symptoms of depression. The result shows that 15% of Students obtained psychotherapy or psychotropic medication. About 50% respondents aware that there was free counselling service on campus and where to access the mental health care. Among participants who experienced major depression, only 36% received treatment which demonstrated a low level usage of cheap university medical service. For students who did not seek help, they often held the perception that stress was normal in school, or did not realise there is a need, or having the thou ght that problems would get better as time goes by. Limitations of the research include the reliability of web survey results and the survey ignored the informal sources of help like friends and family. The investigations above all show that female is more open to seek help for issues concerns them, however, comes to the issue of dating violence, male perpetrators and victims were more likely to seek help than female (Ashley Foshee, 2005). Ashley et al investigated the adolescents help-seeking behaviour and helping sources when experienced of dating violence. The analysis was based on secondary data collected in a longitudinal study of adolescent dating violence. A sample size of 365 out  of 1814 survey participants collected in 1996 was chosen in their investigation. There were 225 dating violence victims and 140 perpetrators and all the participants were public school students from rural North Carolina country. The results show that over 60% respondents did not seek help for dating violence, especially perpetrators. Among those w ho sought help, friends and family members were more frequently chosen as their help sources than professionals. But males were more willing to seek professional help than females. The possible reasons are higher social acceptance to male hitting female than female hitting male and male will cause more serious and dangerous consequences in the dating violence than female. The findings also demonstrate that older perpetrators were more likely to seek help than younger ones. Researchers suggested that as the adolescent mature, they may have in-depth cognitive on dating violence and the potential consequences of their behaviour which compelling them to seek help. In conclusion, issues concerns or distress adolescents will vary due to their levels of education, gender, ethicises, age, nationality. And adolescents issues usually fall in the domains of family, interpersonal, education, and health. Most of them are not willing to seek help, especially male. But for certain issues, like dating violence, male are more willing to seek help. Easy accessibility made informal sources of help like friends and family common and popular than professional counsellors when adolescents experienced psychological issues. The other reasons cause low frequency of counselling professional help will be like social norms, lack cognition or unaware of benefits from professional help. So the society should promote more benefits of professional counselling and increase the acceptance of it. For adolescents, they are still at growing stage, abilities like perceptions, cognitions, abstract thinking are also developing. It is very important to guide them have a positive thinking of seeking professional help when facing issues concern them, in the end, may also help them develop a positive attitudes in their lives. References Ashley, O. S., Foshee, V. A. (2005). Adolescent help-seeking for dating violence:prevalence, sociodemographic correlates, and sources of help_. Journal of Adolescent Health 36,_ 25-31. Eisenberg, D., Golverstein, E., Gollust, E. (2007). Help-seeking and access to mental health care in a university student population. _Medical Care. 45 (7)._ Fallon, B. J., Bowles, T. (1999). Adolescent help-seeking for major and minor problems. _Australian Journal of Psychology, 51 (1),_ 12-18. Gim, R. H., Atkinson, D. R., Whiteley, S. (1990). Asian-American acculturation, severity of problems, and willingness to see a counselor. _Journal of Counseling Psychology, 37 (3)_, 281-285. Kim, B. S., Omizo, M. M. (2003). Asian culture values, attitudes toward seeking professional psychological help, and willingness to seek a counsellor. _THE COUNSELING PSYCHOLOGIST, 31 (3),_ 343-361.

United Nations :: essays papers

United Nations The League of Nations now called the United Nations was founded in 1919. The League of Nations was composed shortly after the first world war in order to prevent any more wars. The League of Nations collapsed in 1939. On January 1 of 1942 United Nations was born. During WWII, 26 nations joined their forces to continue fighting against the Axis Powers. The United Nations Charter was drawn up by representatives of 51 nations and signed on June 26, 1945. The United Nations was officially born on October 24, 1945 when the Charter was authorized by China, USSR, France, UK, USA and many other nations. The United Nations has three primary goals; to achieve and maintain world peace, to promote and develop good relations among all nations and to work together with other nations on solving economic, social, cultural and humanitarian problems. Many other functions are done by the UN, they protect human rights, fight epidemics, poverty and famine, deliver aid in form of food, clot! hes and medicine. They provide monetary loans to developing countries through the World Bank to help them achieve their goals. The UN is composed of six major branches. General Assembly, The Security Council, Economic and Social Council, The Trusteeship Council, The International Court of Justice and the Secretariat. Each has a specific function in the smooth working of the United Nations. The major reason why UN was formed is to promote and ensure world peace. They accomplish this by helping nations settle their disputes, deter conflicts and stop fighting. The United Nations is an organization that is involved in promotion of world peace. Many diplomatic actions are taken by the group to put and end to war and armed conflicts. The UN has an Agenda for Peace which can be separated into four groups. The four groups are: Preventive Diplomacy, Peacemaking, Peacekeeping and Peacebuilding. Preventive Diplomacy tires to put and end to a conflict by getting the two nations to compromise before the conflict becomes violent. Peacemaking also tries to resolve the conflict diplomatically but after the bout becomes violent. Peacemaking tries to get the involved nations to cease-fire. Peacekeeping comes into play once cease-fire is established. UN peacekeeping forces come in to make sure that cease- fire is honoured and help to conclude the conflict. Peace building is the last stage thatpromotes peace and order by raising social structures, governments and legal systems. Peacemaking and Peacekeeping are two most important

Community Health Nursing Essay

Community description and data analysis Orange County is located in the United States of America in the Southern region in the state of California. In addition with Los Angeles to the north, San Diego County to the south and Riverside and San Bernardino counties to the east. There are 84 cites within the county and several unincorporated areas. The County has a total area of 789 square miles of land and 158.6 square miles or 16.6% of water. The average temperature is about 68 degrees Fahrenheit (â€Å"Orange County, California†). There are also several beaches that are along the coastland that cover more than 40 miles. In addition to its popularity of being home to Disneyland, this county is well known for being a tourist attraction. Orange County was established after the severe drought in the 1860’s. During this time cattle ranching collapsed leading the way towards the boom in silver mining. This huge growth in population lead California legislatures to divide Los Angles county and created Orange county as a separate political entity in March 11th, 1889 (â€Å"Orange County, California†). The State of California and Orange County are in a severe water shortage as the state has implemented laws to discourage unnecessary water usage. Population and Economic Status From an epidemiologic viewpoint the U.S census in 2012 estimated the population in Orange County to be around 3,090,132 with a population density of 3871 people per square mile. The average household size in Orange County is 2, in addition, the average gross adjusted income of non-migrant tax payers in this county in 2005 was $74,786. The median average contract for rent in 2009 for renting an apartment is approximately $1,367 per month, while the average house value approximated to be around $530,000. The percentage of residents living in poverty in the year 2009 was approximately 10.7% with 5.8% being white non-Hispanic, 13.0% of black residents, 17.3% for Hispanic or Latino, and 18.6% for other race residents. The median age of Orange County residents in 2010 was 36 years old with males having the median age of 34 years old and females 37. The birth rate for live births per 1000 population from the year 2000 to 2006 was 15.4. Death rates showed slightly lower rates per 1000 from the years 2000 to 2006 with 5.8%. Persons enrolled in hospital insurance and/or supplemental medical insurance (Medicare) in the year 2003 was 309,081 (281,334 aged, 27,747 were disabled) (â€Å"Orange County, California†). In comparison to residents without health coverage in the year 2000 was estimated at 15%. Unemployment rate is estimated at 143,026, while the amount of employed is estimated at 1,445,477 in the 2010 census report (â€Å"State & County Quick Facts†). Cultural Assessment From the biophysical considerations, the aging baby boomers make up 25.4% of the population in Orange County with more families caring for the elderly at home especially among the Hispanic population. There are over 7,326 persons living in nursing homes in 2010. Coping with stress and adapting to change when the unemployment hit an all time low in 2010 with 10,000 jobs lost put residents in a crisis. Current unemployment rate in  Orange County is 5.0% with and estimated 3 million people homeless. There are 44.1% white non-Hispanic, 33.7% Hispanic or Latino, 17.7% Asian and 1.5% Black non- Hispanics living in Orange County. There are slightly more females with 53.0% and males at 47.0%. The Republican Party slightly out numbered the Democratic Party in 2012 by approximately 8,000 votes. In March of 2000 there is a recorded foreign-born entry population of 165,344 people. The current population of college students is 230,749 and people 25 years of age and older with a high school degree or higher is 79.5%.  Religion statistics show the Catholic Church Adherents has the highest population of 61.2% with the Jewish ranking at 4.7% and the LDS Mormon Church 3.4%. The most common place of birth other than Orange County among foreign born residents is Mexico at 46% with Vietnam coming in second at 13%. There are 56.6% of residents who speak English at home, compared with 25.3% residents who speak Spanish as their primary language. The government finances expenditure in 2006 for Orange County for assistance and subsidies was $210,973,000 with public welfare and cash assistance programs paying out approximately $6,483,000 (Orange County California). Neighborhood/ Community safety There are approximately 18% of children living in poverty and with 26% living in single-parent households. Social and economic factors showed violent crime rates ranking at 230 and 37 injuries to death. There are no drinking water violations in comparison to 28% claims of severe housing problems among renters. There are a low percentage of people having limited access to food at 1% of the population with 15 homeless shelters found in and around Orange County that have access to food, clothing and shelter (Orange County Health Department). Potential weather events include the high incidence for earthquakes. Orange County area has a historical earthquake activity high above the California state average and 2458% overall above the U.S average (Orange County California). Government finances expenditure for police protection for 2006 estimated over $276,955,000 and cost for correctional institutions was over $178,413,000 (Orange County California). There are 26 police departments and 12 fire departments through out Orange County with first responder medics on duty. The numbers for homicides between the years 2000-2006 have a less than state average with 27.8 per 1,000,000. Suicides are also at a below state average between 2000-2006 with 79.3 per 1,000.000. (Orange County California). While Immigration is an ongoing debate in Orange County and California the state’s immigrant population only increased by 15% (1.3 million) in the year 2000s, compared to 37% (2.4 million) in the 1990s (Public Policy institute of California). Obesity and  Alzheimer’s disease is on the rise in Orange County. There are 70% of adults who rate their health as either excellent or good compared with 30% who rate their health as fair or poor. The incidence for Alzheimer’s disease has increased 39% between 2005-2009. In 2009 there is a recorded 33.1% adults considered over weight by comparison to 17.3% being obese. In 2011 the Calif ornia  Department of Children and physical fitness test showed 37.8% of children tested as having an unhealthy body composition. This high incidence has been found to be contributed to sedentary lifestyles and being overweight. These statistics show evidence for the pertinent nursing diagnosis of ineffective health maintenance as evidenced by the unfavorable health disparities listed above. (Orange County Indicators). Nursing actions for these disparities include more after school activity programs that include physical activities. Schools to be required to offer more fresh fruit and vegetables to be included in meals. Offering education for families and children about the potential risks for child obesity and ways to decrease the numbers by offering nutrition counseling at school. Educating the community of health risk and signs and symptoms of Alzheimer’s disease and where to seek medical attention specifically for this illness in their community. Provide resources from organizations specially designed to assistance families with special needs for people battling Alzheimer’s disease such as respite care and hospice. Disaster Assessment and Planning During a disaster such as a nuclear power plant emergency or earthquake, tsunamis, terrorism and acts of war the Sheriff – Coroner is designated as the director of emergency services. The counties emergency operations center (EOC) is located at Loma Ridge. In the event of a natural disaster such as a flood, storm, dam failure or coastal oil spill the County executive officer is the director of emergency services (DES). (Orange County Sheriff). The County of Orange also collaborates with the California of Public Health and also with other entities to safeguard a consistent disaster and preparedness plan  through out this region and nation wide (Orange County, California Disaster and preparedness training). Most Orange County residents are unaware of the disaster planning in their community although there is an overall sense of safety as they put their full trust in community officials. Although there are several safety issues throughout Orange County such as unsafe side walks for the elderly and non- handicap accessible. The County has funded grants and bonds to improve the potential hazards. References Orange County, California. (n.d). Retrieved from http://www.city-data.com/county/Orange_County-ID.html County of Health Rankings & Roadmaps. (n.d) Retrieved from http://www.countyhealthrankings.org/app/orangeounty/2014/california/orangecounty/factors/4/5 Community Health Survey Orange County. (n.d) Retrieved from http://www.phd1.california.gov/home/documents/OrangeCountyCombinedResults.pdf Public Policy Institute of California. (n.d). Retrieved from www.ppic.org Orange County Sheriff Department California (n.d). Retrieved from Ocsd.org. Orange County California Disease and Preparedness training.(n.d) Retrieved from Healthdisasteroc.org State and County Quick Facts (n.d) Retrieved from http://quickfacts.census.gov/qfd/index.html Orange County Health Department. (n.d) Retrieved from http://orangecountygov.com Orange County Indicators (n.d). Retrieved from Cams.ocgov.com Orange County, California State Community Diagnosis The above assessed parameters gives a brief overview of the Health and Safety of Orange County in the State of California. The overall county has statistics showing a healthy community except for the increasing numbers of overweight children who are lacking in physical activity and the increase in Alzheimer’s disease. The plan is to implement more education on nutrition and resources to families for assistance who suffer from Alzheimer’s diseases. Also included will be to educate the community on emergency preparedness and disaster planning.

Aci Financial Statement Essay

The companies are now preparing this statement as an integral part of their financial statements. This paper examines empirically the current practices followed by sample companies in preparation of cash flow statement and concludes that the sample companies are in line (with few exceptions) with the requirements of International Accounting Standard (IAS)-7 or Bangladesh Accounting Standard (BAS)-7. It also proposes some suggestions for improving the presentation of the statement Key words: Cash flow statement, IAS/BAS, Listed Company, Disclosure. Introduction The purpose of a cash flow statement is to provide information on the cash flow from a company’s operating, investing and financing activities to enable the users of its financial statements to evaluate the ability of the company to generate cash and to use the historic cash flows to predict future cash flows. The cash flow information enhances the comparability of the operating performance by various companies, because it eliminates the effects that arise from the use of different accounting treatments for the same transactions and events. The use of cash flow information is gaining importance in the analysis of financial statements (Epstein 1991; Yap 1997; Jones and Widjaja 1998; Previts and Bricker 1994). Cashflow information is considered less open to manipulation than information on earnings, because it is based on the actual receipt and payment of cash only and not on the accrual and other accounting principles. Rees (1995:75) adds that the cash flow statement can be more informative than the other statements. However, he literature on the cash flow statement indicates that there are grey areas in cash flow reporting that are open to various interpretations (Everingham and Watson 2002). The perceived simplicity of the cash flow statement may therefore create synthetic confidence in the reliability of companies’ cash flow reporting and the comparability of various companies’ cash flow information. The acceptance of IAS-7: The Cash Flow Statement has added a new dimension to the preparation and present ation of financial statements in Bangladesh. This paper is an attempt to investigate into the state of cash flow reporting by the listed Bangladeshi * Lecturers, Department of Business Administration, ASA University Bangladesh 210 ASA University Review, Vol. 6 No. 2, July–December, 2012 Textiles and Clothing companies in general. The focus is not on the quality of the reporting of the companies but rather on what the reporting levels are in general. Objectives of the study The major objectives of the study are as follows: 1. to identify the current practice of cash flow statement of Pharmaceutical companies in Bangladesh. 2. o provide present cash flow statement format, structure and reporting on the basis of information provided in the annual reports of the selected listed Pharmaceutical companies in Bangladesh. Methodology of the study The study was conducted in accordance with secondary information obtained from various sources. The overview of standardization of financial reporting and the regulatory framework has be en based on laws, regulation, and guideline and also on various published sources of information taken from International Accounting Standard Board (IASB) and Bangladesh Accounting Standard 7 (BAS 7). A limited survey has also been made covering a total of 12 Pharmaceutical companies’ annual reports (2009) enlisted in Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In order to make the study more revealing it also covers some research articles, textbooks, publications and web sites of various accounting bodies. Limitations of the study 1. Applied non profitability techniques have been used. 2. Due to limitation of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3. This study consists of only 12 listed Pharmaceutical companies due to time and resources constraints. Literature review Cash flow statement: A historical surroundings/background Cash flow Accounting (CFA) was the main system of accounting up to beginning of the 18th century (Watanabe, Izumi: The evolution of Income Accounting in Eighteenth and Nineteenth Century Britain, Osaka University of Economics, Vol. 57, No. 5, January 2007, p. 27-30). Till then, accounting allocation and profit measurement were relatively unimportant; the profit and loss account being used to close off ledger accounts at each period end. However, with the advent of concept and practices of business continuity, periodic measure and statement of financial position began to grow. Thus the basis of cash transaction becomes foundation for the allocation based systems of accounting today. Although there has been a reasonably sustained interest in fund flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have received little or no support from accountants until the early 1960s. At that time there was little concern over the use of ‘cash flow’ data in the financial analysis- cash flow being interpreted as ‘profit plus depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importance of fund statement by publishing Accounting Research Study (ARS) Cash Flow Statement Disclosures in Pharmaceutical Companies 211 NO 2â€Å"Cash flow analysis and fund statements†. Before that, accountants had prepared funds statements primarily as management report. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. : â€Å"the statements of and application of funds†, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business community to this pronouncement, the APB issued Opinion No. 198: â€Å"Reporting changing in Financial Position† in March 1971. This opinion required that a statement of changing financial position be presented as a basic financial statement and be covered by the auditor’s reports. In 1981 the Financial Accounting Standard Board (FASB) reconsidered fund flow issues as part of the conceptual framework project taken in 1976. At this time the FASB decided that the cash flow reporting issues should be considered at the standard level. Subsequent deliberation resulted in Statement of Financial Accounting Standard (SFAS) No. 95: ‘Statement of cash flows’ in Nobember1987 (Weygandt, Kieso, Kimmel 1998: 1936). Fund flow statement Vs Cash flow statement Both fund flow statement and cash flow statement serve as a fundamental parts of the financial statements. In 1961, the AICPA issued ARS No. 2, â€Å"Cash Flow Analysis and the Fund Statements† which recommended that a fund statement covered by auditor’s opinion be included in companies financial reports. According to paragraph 5 of Preface to Statement of International Accounting Standard [approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978)], â€Å"the term ‘financial statements’ covers balance sheets, income statement or profit and loss accounts, statements of change in financial position, notes and other statements and explanatory materials which are identified as being part of financial statements† (IASC, 2000:32). As per paragraph 7 of framework for the Preparation and Presentation of Financial Statements (approved by IASC Board in April 1989 for publication in July 1989): â€Å"A complete set of financial statement normally includes a balance sheet, an income statements, a statements of change in financial position (which may be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those notes and other statements and explanatory materials that are an integral part of the financial statements† (IASC : p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the term ‘ funds’ referred to cash, cash and cash equivalents or working capital (IFAC, 1992: p. 813). Funds provided or used in operation of an enterprise should be presented in the statements of changes in financial statement separately from other sources and uses of fund. Unusual items, which are not part of ordinary activities of the enterprise, should be separately disclosed (IASC: Para 21). But many users of financial statements consider current practices of reporting fund flows as confusing because too much information is compressed in the statements of change in financial position, and because no single definition has been established (Mosich and Larsen, 1982; p. 935). In order to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a discussion memorandum â€Å"reporting Fund flow, Liquidity and Financial Flexibility† which was issued for the following reasons: (1) for assessing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 ‘Statements of Cash Flow’ in 1987. The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, July–December, 2012 which was made effective for annual periods ending after July 15, 1988. The major requirements of the statements are of the following two areas: Basis of Presentation: The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. Classification of cash flows: Cash flows are to be classified according to operating, investing and financing activities. The basis of such classification is derived from the financial theory, which state that the enterprise derives the cash used for investing activities and settlement of outstanding financial obligation in an accounting period from internal and external sources. Internal cash sources emanate from the net cash generated from current operation and perhaps disinvesting and depletion of cash resources at the start of the period. External cash sources come from financing activities such as borrowing and receiving cash from the sale of equity shares to existing and new shareholders (Wallace et,al). Benefits of Cash Flow Information – The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the firm’s financial position. – Such statements serve as a mechanism for predicting the ability to generate future cash flows for the investors, creditors and others. – This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an indication of the relationship between profitability and cash generating ability thus of the quality of the profit earned. – It furnishes information to the management regarding the entities’ ability to pay dividend and meet obligations. – Analyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. Historical cash flow statements could be useful to check the accuracy of past assessment (ACCA Text book part 2. P. 324). It is free from manipulation and is not affected by subjective judgments or by accounting policies. – Such a statement dictates situations when a business has made huge profit but has run out money or it has sustained loss but has enough cash availability. – The extent of cash generated from operational activity and external finance in order to meet capital, tax, and dividend requirements can be obtained from such statements (Lee, T. A: 1972:27-36). – It aids in the evaluation of risk, which includes both the expected variability of future return and probability of insolvency or bankruptcy ( Hendrickson, Eldom. S, 1982: 237). – Such statements reveal the capability of an enterprise to pay its short obligation as and when due to the lenders. – A cash flow statement in conjunction with a balance sheet provides information on liquidity, viability, and adaptability. The balance sheet is often used to obtain information on liquidity, but the information is rather incomplete for this purpose as the balance sheet is prepared at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It may assists users of financial statements in making judgments on the amounts, timing and degree of certainty of future cash flows. – This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7: Para 3 & 4). – Information on cash flows classified by three groups of activities (Operating, investing and financing) that allow users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents. This information may also be to evaluate the relationship among those activities (IAS 7: Para 11). – This statement is of special importance in assessing future cash flows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, different ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprise’s liquidity, solvency, and profitability. Aziz uddin and Bala, 2001: p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the company’s cash and cash equivalents during the year by classifying the cash flows in its operating, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. The classification is done in a way tha t is most appropriate to the company’s business. The following are the definitions of the components of the cash flow statement: Cash: cash on hand and demand deposits Cash equivalents: short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Operating activities: the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities: activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise (Epstein, p. 93). Objective and Scope of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equivalents and timing and certainty of their generation. The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that classifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in accordance with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared. Users of an enterprise’s financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, July–December, 2012 as the product of the enterprise, as may be the case with a financial institution. Enterprises need cash for the same reason however different their principal revenue- producing activities might be. They need cash to conduct their operations, to pay their obligations and to provide return to the investors. Accordingly this standard requires all enterprises to present a cash flow (Para 1 & 3). Presentation of Cash flow statement under IAS 7 Cash and cash equivalent: The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, etc. In our country deposits in postal accounts may be termed as cash (Cooper and Ijiri, 1984: 88; Ghosh, 2001). Cash equivalents are short-term, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits; usually ‘cash on hand’ includes currency, notes, and coin in the cash box of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and under posited checks, bank drafts or pay- order. Demand deposits refer to deposits in checking accounts in banks and other financial institutions that may be withdrawn without notice usually subject to deduction of outstanding check. Thus cash equivalents – 1. are short-term investments but the ‘term’ ‘short’ not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here ‘liquid’ means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both: (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in interest rate. The short-term investments are so near their maturity that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, a nd money market funds purchased with cash that is in excess of immediate needs. However, although by definition, cash equivalents refer to short term highly liquid investments, they are usually held for the purpose of meeting short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. Therefore an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. Equity nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired within a short period of their maturity and with a specified redemption date (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be classified into operating, investing, and financing activities. Example of cash flows by cate gory Operating Activities Inflows Receipts from customers Outflows Payments to suppliers Advance deposits from customers Wages and salaries to employees Income tax refunds Income tax payments Interest received on customers’ notes or Other tax payments accounts Dividends and interest received from Interest paid on bank debt or bonds outstanding and investments and included in determining net included in determining net income income Investing Activities Cash received from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as intangible assets, such as:  · development costs  · start-up costs  · capitalized interest  · exploration Costs Collection of principal on loans to others Purchase of debt or equity securities of others Interest and dividends received on investments Loans extended to others and not included in determining net income Financing Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proceeds received from ba nk loans Purchase of the entity’s own shares Interest paid on bank debt or bonds outstanding and not included in determining net income Dividends paid to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactions with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, â€Å"A single transaction may include cash flows that are classified differently. For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities†. B. Operating or investing and financing activities Some cash flows may be classified as arising from any activities such as ‘interest’, ‘dividend’ ‘income tax’. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, July–December, 2012 Interest: a. For a financial institution, interest paid and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend: a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating cash flows (para 34). Income tax: a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities. However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed (Para 36). In the light of SFAS 95, â€Å"Transaction that enter into the determination of net income† are defined as operating activities and hence, interest received or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash outflows classified as financing activities (Keiso and Weygandt, 1998: 1275-76) Cash flow statement Practices in Bangladesh Regulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994): According to Section 183 of the Companies’ Act 1994 (which came into effect from 1 January 1995), a company is required to present balance sheet, profit and loss account (income and expenditure account, in case of non profit companies). Under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part –1 and Part –2 of Schedule XI respectively under which information on consecutive two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided. However according to note (g) of the general instruction for preparation of balance sheet (given in part –1 of schedule XI after the horizontal format of the balance sheet), â€Å"a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared†. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange Rule 1987 (S. R. O No. 237-l/87 dated on 28 September 1987): Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No. SEC/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of listed security shall include â€Å"a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financial statement’. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities; ‘interest and dividend received’ shall be a cash inflow under investing activities. And ‘interest paid on long term borrowing’ and ‘dividend paid’ shall be a cash outflow under financing activities. Under paragraph 35-36, ‘taxes on income’ should be treated as operating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed the name of the companies see Appendix-1). The major findings of the study are given below in terms of general variations in reporting and voluntary disclosure. General findings It includes the current format and structure of cash flow statement and the extent of compliance of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. All the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adopted by the Institute of Chartered Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements i n case of all the sample companies.  · The sample companies prepare cash flow statement in vertical form and shows figure of cash flows of the current year and the previous year.  · All the sample companies’ cash flow statement contains a classification of operational, investing, and financing activities.  · The sample companies did not illustrate the policy dopted in determining the formulation of cash and cash equivalents although this is required by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, July–December, 2012 Variation in Reporting Another objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accoun ting treatments. The results are set out in table 1. Table-1 Variations in reporting [Cash flow statement (CFS)] Factors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS Total Direct method Indirect method Total Operating activities or no interest Financing Investing activities Total Financing activities or no dividends Operating activities Investing activities Total Part of accounting policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1  · Refer to point 2 of Table 1. According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting & Dyeing Ltd. ) discloses cash flows from operating activities under indirect method in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharmaceutical Companies  ·  · 219 Refer to points 3 & 4 of Table 1. All the companies studied have shown ‘interest received and paid’ under operating activities and ‘interest paid on long term borrowing’ and ‘dividend paid’ under financing activities. Refer to points 5 & 6 of Table 1. All the companies studied have shown â€Å"definition of cash and cash equivalents† in the notes of accounting policy and â€Å"income tax† under operating activities. Voluntary disclosure The survey also included an examination of any additional information that is disclosed regarding the company’s cash flow which is not required by IAS-7, but which may be helpful to the user. For example, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc. The survey found no company to disclose such additional voluntary information in its cash flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of incorrect classification in the categories or numerical accuracy, can be misleading to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from operating, investing and financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study. Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, July–December, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), â€Å"Cash Flow Reporting in Bangladesh†, The Cost & Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Beechy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),â€Å"Workshop Material on IAS # 7 : Cash Flow Statements† compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. Government of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. & Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice & Education, 3(2):73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. & McKinnon, S. 1997. Solving the puzzle of the cash flow statement. Business Horizons, 40(1):69-76. International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, â€Å"International Accounting Standard IAS 7 (revised 1992): Cash Flow Statements† in pp. 139165. International Federation of Accounting (IFAC) (1992), IFAC Handbook 1992: Technical Pronouncements (New York: IFAC). â€Å"IAS 7 (October 1977): Statement of Changes in Financial Position† in pp. 812- 816. Khan, M. H. & Akter, M. S. & Ghosh, S. K (2005), â€Å"Cash Flow Statement Disclosures: A Study of Banking Companies in Bangladesh†. Available at www. pcte. edu. in/site/OJMR/Finance/cashflow. pdf Keiso, Donald, E. and Jerry. J. Weygandt (1998), Intermediate Accounting, John Wiley & Sons, Inc. New York, 9th Edition, pp. 1275-76. Lee, T. A. 1982. Cash flow accounting and the allocation problem. Journal of Business Finance & Accounting, 9(3):341-352. Lee, T. A (1972), â€Å"A Case for Cash Flow Reporting†, Journal of Business Finance, Vol. 4, No. 2, pp. 27-36 as quoted in Studies of Accounting Theory, Steyn, B. W. & Hamman, W. D. 2003. Cash flow reporting: are listed companies complying with AC 118? Meditari, 11:167-180. Weygandt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Sons, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), â€Å"Cash Flow Statements: An International Comparison of Regulatory Positions†, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. GlaxcoSmithKline Bangladesh Limited (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) ORION INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Renata Limited (2009) Therapeutics (Bangladesh) Limited (2009)