The Legalization of Marijuana Essay - 937 Words

The Legalization of Marijuana The legalization of the drug marijuana is a hot topic nowadays. Many people want this substance to be legalized and regularly available like cigarettes. But what some people do not know are the serious health risks involved when using marijuana. There is a lot more to marijuana than just smoking it. Marijuana can have very damaging affects on a person?s brain. It can impair a person?s short-term memory, decision-making and signal detection (Cannabinoids). ?In one study conducted in Memphis, TN, researchers found that, of 150 reckless drivers who were tested for drugs at the arrest scene, 33 percent tested positive for marijuana? (Marijuana). After having used marijuana a†¦show more content†¦?Studies show that someone who smokes five joints per week may be taking in as many cancer-causing chemicals as someone who smokes a full pack of cigarettes every day? (?Marijuana?). The affects of smoking marijuana are much severe than smoking cigarettes. Marijuana can also hurt a person?s immune system. People who smoke marijuana are more susceptible to getting sick because their bodies are not as healthy. A person?s body is not fully capable of fighting off viruses, bacteria, fungi and protazoa (Fact Sheet). One of the main chemicals in marijuana is THC, or delta-9-tetrahydrocannabinol. THC is what damages the white blood cells in a person?s body (Marijuana). ?Marijuana use suppresses the production of white blood cells (the cells that fight infection and disease)? (What to Teach Kids 4). One more affect of smoking marijuana that many people do not know about is its affect on a person?s hormones. In males, constant marijuana smoking can cause a lowered testosterone level and an increased estrogen level. It can also lead to a lower sperm count (Cannabinoids). In females, it can cause a higher testosterone level and a higher risk of infertility. Smoking marijuana is extremely dangerous for women who are pregnant; they are at a higher risk of having a miscarriage (Straight Facts). Some people believe that marijuana should be made a legal substance. Some say that theShow MoreRelatedThe Legalization Of Marijuana Legalization1061 Words   |  5 PagesThe Legalization of Cannabis in Ohio Marijuana is a controversial topic all across the United States. Recently marijuana has been voted on, legalized, and denied legalization in multiple states. There are still more states trying to fight the green fight for marijuana. The fight for legalization hasn’t been an easy one for cannabis supporters; they have been fighting tooth and nail to make it happen. 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However, possession of the drug in small quantities had been decriminalized in many countries and sub-national entities in several parts of the world. Furthermore, possession is legal or effectively legal in the Netherlands, Uruguay, and in the US states of ColoradoRead MoreThe Legalization Of Marijuana Legalization996 Words   |  4 Pages the monetary gain of its legalization for most has been productive to say the least. For example, Denver Colorado is on track to more than triple the marijuana tax revenue this year alone. $44 million was collected in 2014. In July 2015, 73.5 million was collected, while 19.6 million went to schools. A place such as Chicago could really use the legalization to help with the school system infrastructure issues they have. With a deficit of over 1.1 bi llion marijuana sales could alleviate bothRead MoreLegalization of Marijuana1550 Words   |  7 PagesLegalization of Marijuana: Benefits and Statistics The topic of legalizing marijuana has been a topic of controversy for quite some time now not only throughout our local streets, but throughout the local and into the state government. The legalization of marijuana is such a controversial topic because some are for it and some are against it. People are for the legalization because of the great uses it has towards medicine, the money that could come from the taxation of legalized marijuana, andRead MoreLegalization of Marijuana972 Words   |  4 PagesOn January 1st the states of Colorado and Washington officially began the regulation of legal marijuana sales. Thousands of people from all over the country including tourists from Wisconsin, Ohio, Chicago, and even Georgia lined up out front of dispensaries to make a purchase. Recreational marijuana is being regulated and monitored like alcohol; you must be at least 21 years old to make a purchase. The drug, which is controversial in many states’ legislations, is currently l egal for medical useRead MoreMarijuana Legalization1212 Words   |  5 PagesMarijuana Legalization COMP 1500 April 20th, 2009 Word Count: 807 Outline I. Introduction Thesis Statement: Although America is the land of the free you do not really have  too many  free choices you can make. Americans  should have  the right to  choose whether or not  marijuana should be legal. II. Background III. The tax benefits that can be created A. If legalized they can tax it how ever much they want B. Can be regulated IV. Drug enforcement money can be diverted

Ban Cell Phones While Driving Free Essays

Ban Cell Phones While Driving Almost every American has one. Some people use them strictly for business while others strictly for leisure. Most of us use them for both. We will write a custom essay sample on Ban Cell Phones While Driving or any similar topic only for you Order Now They are always at our side ready to be answered, receive text messages, check email, or update our Facebook status. Cellphones have almost become a necessity in society. People regularly engage in a wide variety of multitasking activities when they are behind the wheel. Data from the 2000 U. S. census indicates that drivers spend an average of 25. min each day commuting to work, and there is a growing interest in trying to make the time spent on the roadway more productive (Reschovsky, 2004). Unfortunately, this leads to drivers being distracted on the road. I was a victim of an accident caused by a distracted driver on the telephone. I was in a parking lot about to park and a woman backed into me while she was talking on the phone. She profusely apologized and said she didn’t see me. It wasn’t that she couldn’t see me; she wasn’t paying attention because she was on the phone. Luckily, no one was hurt and there was minimal damage to my car. It’s just annoying and disheartening that people can be so careless. Cellphone use while driving needs to be banned in order to protect drivers and pedestrians alike. This isn’t just my personal opinion on the matter. The National Transportation Safety Board (NTSB) recommends that states to  ban drivers from any non-emergency use of cell phones and other electronic devices that aren’t built into their automobile (Alhers, 2011). It also called on wireless companies to create technology that would â€Å"disable the functions of these portable electronic devices within reach of the driver when a vehicle is in motion† (Alhers, 2011). The recommendation came out of an investigation of a 2010 pickup truck-school bus pileup in Missouri last year that killed two people and injured 35. The investigation found that the pickup driver who caused the accident sent 11 text messages in the 11 minutes leading up to the accident, including some just before impact. The NTSB lacks the authority to impose regulations, but its safety recommendations are highly regarded and have led to many state and federal laws and regulations (NTSB 2011). On Oct. , 2009, President Barack Obama issued an executive order banning the use of text messaging while driving for federal government employees on official business or while using government-supplied equipment. He said, â€Å"text messaging causes drivers to take their eyes off the road and at least one hand off the steering wheel, endangering both themselves and others† (Obama, 2009). Texting while driving is banned in 37 states and the District of Columbia. 30 states ban all cell ph one use for beginning drivers. Ten states prohibit all hand-held cell phone use while driving; however, no states currently ban the use of hands-free phones while driving. Most people don’t put Bluetooth or Sync in their cars anyway because it’s too expensive. Talking on the phone, hands-free or not, puts the driver’s focus on the conversation and not what is going on around them. It’s impossible to accurately gauge how many car accidents nationwide are cell-phone related, but according to the Department of Transportation, distracted driving killed 3,092 people in the United States in 2010. David L. Strayer, a professor in the Department of Psychology at the University of Utah, stated the following in their Summer 2006 study comparing cell-phone use and intoxication while driving: It is now well established that cell phone use impairs the driving performance of younger adults. For example, drivers are more likely to miss critical traffic signals (traffic lights, a vehicle braking in front of the driver, etc. ), slower to respond to the signals that they do detect, and more likely to be involved in rear-end collisions when they are conversing on a cell phone. In addition, even when participants direct their gaze at objects in the driving environment, they often fail to ‘see’ them when they are talking on a cell phone because attention has been directed away from the external environment and toward an internal, cognitive context associated with the phone conversation†¦ (p. 382) Strayer and his colleagues, with respect to traffic safety, found that the impairments associated with cell phone drivers may be as great as those commonly observed with intoxicated drivers. The National Highway Traffic Safety Administration (NHTSA) and the Ad Council have launched the new Stop the Texts. Stop the Wrecks. This is a public service advertising public service announcement campaign nationwide. All of the PSAs direct audiences to StopTextsStopWrecks. org, a new campaign website where teens and young adults can find facts about the impact of texting while driving, and tips for how to curb the behavior. The website also has an area where individuals can post and share their solutions to stop texting and driving on Facebook. The NHTSA also reported that pilot projects in Syracuse, New York, and Hartford, Connecticut, produced significant reductions in distracted driving by combining stepped-up ticketing with these high-profile public education campaigns. Before and after each enforcement wave, NHTSA researchers observed cellphone use by drivers and conducted surveys at drivers license offices in the two cities. They found that in Syracuse, hand-held cellphone use and texting declined by a third. In Hartford, there was a 57 percent drop in hand-held phone use, and texting behind the wheel dropped by nearly three-quarters (Wellenbach, 2011). There are many arguments against banning cell phone use infringes on the personal rights of motorists. Receiving a cell phone traffic ticket may negatively reflect on your driver record and can increase your insurance premiums. Those opposed to the ban feel it’s impossible to enforce because a police officer can mistake a driver for texting someone when they are really changing a song on their MP3 player. Another counterargument is that holding a conversation on a cell phone while driving is no more distracting than being engaged with a passenger or rowdy kids in the back seat, eating fast food or messing around with the radio. Motorists know that using a cell phone while driving is distracting and should refrain from doing so. Another argument against banning cell phones is the use of Global Positioning Systems (GPS). Most GPS’s displays three-dimensional renderings of virtual surroundings. At least 10 states that ban texting while driving offer some type of service that allows motorists to get information about traffic tie-ups, road conditions or emergencies via Twitter (DeMillo, 2009). There is also an argument to implement hands free devices in all motor vehicles. Enforcing such advanced technology to be built would be extremely expensive. This technology, built-in speaker phones or no use of cell phone if driving over 30 miles per hour is not cheap. It is not cheap for the manufacturers or for the customers. The average prices of cars would rise, and if there are be technical errors, it would cost more to repair the car. Assume that the United States did enforce this law upon manufacturers in their country. What if someone drove to the United States from neighbor countries, where cars are not equipped with this technology? Should those drivers from the neighbor countries, then, be allowed to use cell phones? No. The best thing to do is having a strict law, banning cellphone while driving until such advanced equipment in cars becomes basic technology, and fairly priced. In a survey I conducted revealed that 80% of drivers between the ages of 16 to 24 use a cell phone while driving. 90% percent of 16 to 24 year olds have been on the road and noticed drivers swerving and talking/texting on the phone while driving. My research indicates that only 20% of drivers 55 and over admitted they use a cell phone while driving. This shows that younger people are more at risk to be involved in some sort of collision or accident. The last question of the survey was have you ever been at a red light and have someone honked at you while you were at a red light looking at phone? Even though the survey was anonymous I don’t think people wanted to admit that this has happened to them. Only 40% of all who took the survey answered yes to this question. I think if had a larger survey pool my information would have supported my argument further. Here is a graph of the results of the question Have you used a cell phone while driving: Several technology start-ups will release new products for phones that can detect when a car is in motion and automatically log incoming calls and texts much as a personal assistant would. All the products have provisions that allow both incoming and outgoing calls during emergencies. The following products are services available to reduce driver distraction. The first one is Key2SafeDriving. Parents can set up a password-protected profile that won’t allow calls or texts when a Bluetooth device detects that the car is in motion. Next, there is Aegis Mobility Drive Assist. This is downloaded software will use a phone’s GPS to determine whether it is in a moving vehicle, then log incoming calls and texts, and respond with a message that you’re driving. And finally the least restrictive of these three products, ZoomSafer, is downloadable software that lets you dictate text messages and updates to social-networking sites while you’re driving (Cruz 2009). This is similar to the talk-to-text program that my Droid phone has. I have tried to use it while driving and it hasn’t been too successful. I have to push a button that records what I want to say and then â€Å"listens. The majority of the time the words are totally wrong and I’m more distracted because I have to go back and delete everything. I know technology will evolve and create a safe way to communicate while operating a vehicle. The evidence from studies showing the negative effects of cellphone use while driving is overwhelming. People need to be less concerned with emails, social networks, and texting and be more focused on the road. There is no simple solution to get everyone to agree or follow the rules if such as ban was put into action. It will take a long time to give up their right of cellphone privileges, but the outcome is worth the sacrifice. References Ahlers, Mike. (2011, December 13). NTSB recommends full ban on use of cell phones while driving. Cable News Network. Retrieved from http://articles. cnn. com/2011-12-13/us/us_ntsb-c ell-phone-ban_1_smart-phones-texting-pickup-truck-driver? _s=PM:US Cruz, Gilbert. (2009, August 24). Distracted Driving: Should Talking, Texting Be Banned? Time Magazine. Retrieved from http://www. time. com/time/magazine/article/0,9171,1916291-1,00. html DeMillo, A. (2009, Sept 19). Mixed Messages on Texting and Driving. Retrieved from Associated Press and Fox News website: http://www. foxnews. com/us/2009/09/19/states-send-mixed-message-texting-driving/ National Transportation Safety Board. (2011). No call, no text, no update behind the wheel: NTSB calls for nationwide ban on PEDs while driving [Press release]. Retrieved from http://www. ntsb. gov/news/2011/111213. html Obama, Barack. (2009, October 1). Executive Order 15313. Retrieved from http://www. whitehouse. gov/the-press-office/executive-order-federal-leadership-reducing-text-messaging-while-driving Strayer, D. L. amp; Drews, F. A. (2006). A Comparison of the Cell Phone Driver and the Drunk Driver Vol. 48, No. 2, pp. 381–391. Reschovsky, C. (2004). Journey to work: 2000, Census 2000 brief. Retrieved May 19, 2012 from http://www. census. gov/prod/2004pubs/c2kbr-33. pdf Wellenbach, P. (2011, Dec. 8) More American drivers are texting while driving despite additional legal measures. New York Daily News. Retrieved from http://www. nydailynews. com/news/national/american-drivers-texting-driving-additional-legal-measures-article-1. 988991#commentpostform How to cite Ban Cell Phones While Driving, Papers

Coca-Cola Amatil (CCA) Limited

Question: Discuss about the Coca-Cola Amatil (CCA) Limited. Answer: Introduction For this paper, I would like to select Coca-Cola Amatil (CCA) Limited as a non-financial company that is listed on ASX (Australian Stock Exchange). CCA is one of the biggest bottlers of non-alcoholic ready-to-drink beverages in the world. Along with this, CCA runs its business mainly in six countries Australia, Fiji, Indonesia, New Zealand, Papua New Guinea, and Samoa (CCA.2016). Moreover, the diversified portfolio of products of CCA takes in sports energy drinks, carbonated soft drinks, flavoured milk, spring water, coffee, tea, fruit juices, packaged ready-to-eat fruit vegetable, snacks, and so on. In addition to this, CCA distributes a number of sparkling and non alcoholic beverages such as: Coca-Cola, Sprite, Diet Coke, Bisleri, Nestea, etc. Along with this, this paper would be helpful to describe the three general areas of responsibility of the chief financial officer (CFO) of the firm. Responsibilities of the Chief Financial Officer The chief financial officer (CFO) of a business firm is obliged to perform some important roles and responsibilities for the overall success and growth of the organization. The CFO also plays a critical role in order to accomplish the strategic as well as competitive goals and objectives of the organization in an effective and a more comprehensive manner (Bragg, 2011). Moreover, the three general areas of responsibility of the chief financial officer (CFO) of Coca-Cola Amatil Limited are described as below: Financial Planning Control: The chief financial officer of Coca-Cola Amatil Limited is responsible to do effective financial planning to make effective utilization of the available funds. In other words, it also can be said that, the CFO of Coca-Cola is fully responsible for all the financial activities of the organization. For case, the CFO of Coca-Cola plays a significant role in order to control the cash flow of the firm in an effective way. The CFO is responsible to use the cash or funds and to maintain the honesty of funds in a proper and an appropriate manner (Lapovsky and McKeown-Moak, 2010). Along with this, the CFO is also liable to pay the taxes and securities of the organization in order to improve the overall effectiveness of the firm. The chief financial officer also plays a critical role in order to establish accounting policies as well as procedures for credit collections, payment of bills, purchasing, and other financial obligations. On the other hand, the CEO of the organization also plays a significant role to raise the capital or funds of the firm in an effective way. Moreover, in order to raise capital, the CFO of the firm establishes and carries out programs for the provision of capital requisite by the business. For case, the CFO makes negotiation on the procurement of debt equity capital and also maintains the essential financial arrangements in an effective and an appropriate way (Ferguson, 2006). In addition to this, the CFO is also responsible to manage the long-range plans of the business, evaluate the financial requirements that are inherent in these plans, and to build up alternative ways by which financial necessities of the firm can be fulfilled. In this way, the CFO of Coca-Cola Amatil Limited is responsible to control and manage all the financial activities of the firm in an effective and a more comprehensive manner. Understand Mitigate Risk: The chief financial officer of Coca-Cola is also responsible to understand and reduce financial risks that are faced by the organization. This is also considered as a major area of concern to the CFO of the firm. Along with this, the CFO is obliged to have in-depth knowledge of the system of the firm in order to ferret out any risk that may occur in the financial areas of the organization. The CFO also develops risk mitigation strategies to save the company from financial risks effectively (Fabozzi, Drake and Polimeni, 2008). On the other hand, there are numerous risks that the CFO of Coca-Cola mitigates in an appropriate way. These risks are as below: Risk Related to Loss of Business Partners: The CFO reduces this type of risk by lining up different sources of supply and by thinning out sales to a wide range of customers (Dergel, 2014). Moreover, with the help of this, the CFO becomes able to retain the key supplier and customer of the firm in an effective way. Risk Linked to Loss of Brand Image: The CFO of the firm also plays a critical role in order to mitigate this type of risk in an effective way. Moreover, to reduce the risk, the CFO implements a strong focus on management, creates advanced strategies and also focuses on the brand quality in order to improve the brand image of business firm (Bragg, 2012). Risk Related to Commodity Price Changes: The CFO of the firm is also responsible to reduce the risk linked to the commodity price changes. Moreover, the CFO makes long-term fixed price contracts and also uses cost cutting methods to diminish the risk and to maintain the changes in the price of commodities effectively (Moeller, 2007). Foreign Exchange Risk: The CFO also plays a major role in order to mitigate foreign exchange risk. For case, in order to diminish this type of risk, the CFO makes out the size of foreign trading, identifies the potential losses and also implements hedging tactics in an appropriate way (Kasunic and Kasunic, 2009). Risk Linked to Contract Failures: The CFO also responsible to mitigate the risk associated with the contract failures. The CFO verifies the contents of all the existing contracts and also checks up new contracts in order to ensure that the firm is fulfilling all the terms and conditions of the contracts in an effective and a proper manner (Oakes and Galagan, 2011). Develop Accounting Financial Functions: The CFO of Coca Cola is fully responsible to develop accounting as well as financial functions in order to improve the overall financial performance of the firm in an effective and an appropriate manner. Along with this, the CFO of firm also creates an ongoing system of improvements within the accounting finance functions of the organization (Cannon, Bergmann and Pamplin, 2006). Moreover, the CFO understands the company business model to generate customer value and to perform all the accounting financial functions in order to improve the overall performance of the organization. The CFO of the firm also uses effective methods such as: dashboards, balanced scorecard, and financial statement ratio analysis to improve both the expected as well as actual financial performance of the organization. In addition to this, the CFO is also responsible to establish and keep up lines of communication with shareholders, investment bankers, and financial an alysts of the firm. On the other hand, to clean up the major accounting and financial functions, the CFO of Coca-Cola focuses on several goals (Hitt, Ireland and Hoskisson, 2006). These goals are as below: Staff Improvements: The CFO is responsible to supervise the staff and departments of the firm. Moreover, the CFO designs methods, policies, and procedures to provide support to accounting and financial functions of the organization. Process Improvements: The CFO focuses on the accuracy of information to perform all the accounting financial functions accurately (Schneider and Scanlon, 2011). Moreover, the CFO of the firm obliged to management to use a simple data-mining tool to provide accurate financial information to the users. Organizational Improvements: The CFO is responsible to align the staff into a project-based team to perform accounting financial functions and to improve overall performance and effectiveness of the organization (Bragg, 2011). On the other hand, it should also be noted down that the above discussed responsibilities can have an effect on the ultimate objective of the company. These responsibilities will affect the goals and vital objective of the company in a positive way. The main reason behind it is that, the CFO of the firm is an important person that plays a critical role in the success and growth of the organization. Moreover, a firm faces a lot of difficulties in order to manage and invest its funds in an appropriate way. In this situation, the CFO of the firm executes an effective financial planning to manage the funds in a proper way (Lapovsky and McKeown-Moak, 2010). Also, the CFO has a close eye on all the financial transactions in order to control the cash flows of the firm effectively. Along with this, the CFO of the firm mitigates all the financial risks to improve the financial performance of the organization. The CFO focuses on the financial goals and objectives of the firm and also allocates funds in view of that. The CFO gives instructions and guidelines to the members of the firm, so they can perform all the accounting financial functions in an accurate way (Ferguson, 2006). Conclusion On the basis of the above discussion, it can be said that, the responsibilities performed by the CFO of the firm play an essential role to accomplish the ultimate goals and objective of the company in a specified time period. In this way, it can be assumed that, the CFO of Coca-Cola Amatil Limited plays a critical role for the success and growth of the firm. The Efficient Markets Hypothesis At present, the efficient markets hypothesis has become the central part of all the financial information. Moreover, the efficient markets hypothesis expresses that the prices of scurrilities always reflect the available financial information of business organizations. The hypothesis also affirms that the realà ¢Ã¢â€š ¬Ã‚ world financial markets like the U.S. bond as well as stock market are efficient in fact. On the other hand, the efficient market hypothesis reveals that all the financial information is represented in the course of the price (Brealey, Myers, Allen and Mohanty, 2012). Moreover, it should also be noted down that, if the efficient-market hypothesis is true and securities are priced well in that case fund manager must maintain a portfolio at the proper risk level for the patron. It is because of choosing a portfolio with a pin would not be able to provide customer satisfaction in an effective way. Also, any specific portfolio will not work within the satisfaction of customers. Along with this, it should also be noted down that, the efficient markets hypothesis does not stand to select a portfolio with a pin. The pension fund manager should not select a portfolio only on the basis of the efficient markets hypothesis. It is because of a large number of stocks in the similar industry are not enough diversified. For that reason, the pension fund manager must select well diversified portfolio to reduce risk and to increase returns on the investments in an effective and a more comprehensive manner (Graham and Dodd, 2008). In this way, the fund manager must focuses on the low level of risk and high level of returns before selecting a portfolio. On the other hand, it should also be noted down that, the efficient market hypothesis does not portray that selection of portfolio should be done with a pin. The manager must follow some important rules and policies in order to make a selection of portfolio effectively. First of all, the manager must make certain that the portfolio is well diversified. The manger should note down that a large number of stocks are not sufficient to make sure diversification of a portfolio. Furthermore, the fund manager must ensure that the risk level of the diversified portfolio is suitable for the patrons (Tyson, 2016). Also, the manager must modify the portfolio to take benefit of special tax laws to get high returns on the pension funds. Consequently, all these rules as well as policies would be helpful to increase the projected return on the portfolio. As a result, it can be assumed that if the efficient-market hypothesis is true, the pension fund manager might not choose a portfolio with a pin. The main reason behind it is that a portfolio with a pin would not be able to increase customer satisfaction level. Moreover, it would not be helpful to reduce the risk and to increase the returns on the investors. Hence, the pension fund manager must select a portfolio on the basis of appropriate level of risk and returns of the customers. References Bragg, S.M. (2011). The New CFO Financial Leadership Manual. UK: John Wiley Sons. Bragg, S.M. (2012). Accounting Policies and Procedures Manual: A Blueprint for Running an Effective and Efficient Department. Australia: John Wiley Sons. Brealey, R.A., Myers, S.C., Allen, F. and Mohanty, P. (2012). Principles of Corporate Finance. NY: Tata McGraw-Hill Companies Inc. Cannon, D.L., Bergmann, T. S. and Pamplin, B. (2006). CISA Certified Information Systems Auditor Study Guide. UK: John Wiley Sons. CCA. (2016). About Us. Available At: https://www.ccamatil.com/ [Accesses On: 25th August 2016] Dergel, S. (2014). Guide to CFO Success: Leadership Strategies for Corporate Financial Professionals. USA: John Wiley Sons. Fabozzi, F.J., Drake, P.P. and Polimeni, R.S. (2008). The Complete CFO Handbook: From Accounting to Accountability. UK: John Wiley Sons. Ferguson, M.R. (2006). The Executive Branch of State Government: People, Process, and Politics. Australia: ABC-CLIO. Graham, B. and Dodd, D.L.F. (2008). Security Analysis (6th ed.). USA: Tata McGraw-Hill Companies Inc. Hitt, M., Ireland, R.D., and Hoskisson, R. (2006). Strategic Management: Concepts and Cases. USA: Cengage Learning. Kasunic, T.K.F.T., and Kasunic, F.T. (2009). Supersize Your Small Business Profits!: How to Survive the Current Recession and Manage Your Small Business Profitably During Turbulent Economic Times. Australia: Trafford Publishing. Lapovsky, L. and McKeown-Moak, M.P. (2010). Roles and Responsibilities of the Chief Financial Officer: New Directions for Higher Education, Number 107. Australia: John Wiley Sons. Moeller, R.R. (2007). COSO Enterprise Risk Management: Understanding the New Integrated ERM Framework. USA: John Wiley Sons. Oakes, K. and Galagan, P. (2011). The Executive Guide to Integrated Talent Management. USA: American Society for Training and Development. Schneider, S., and Scanlon, B. (2011). The Board Game: Survival and success as a company board member. Australia: LID Editorial. Tyson, E. (2016). Investing For Dummies. John Wiley Sons.