A Brief Note On The Canadian Womens Association Of Ontario

ARTICLE 6 – GOVERNANCE 6.1. Term of Office a) Positions shall be for a three (3) year term. b) No official shall serve in the same capacity for more than two (2) consecutive terms. c) All offices, roles, functions and responsibilities described herein are on a volunteer basis. THE CHADIAN CANADIAN WOMEN’S ASSOCIATION OF ONTARIO GENERAL MEETING 6.2. Definition the Chadian Canadian Women’s General Meeting refers to the open general meeting of all members of Chadian Canadian Women’s Association of Ontario, and individual and honorary Chadian Canadian Women’s Association of Ontario members; 6.3. Meetings: The Assembly shall be convened at least once every year also referred to as the Annual General Meeting (AGM); 6.4. Functions of the†¦show more content†¦b) The Executive Committee shall carry out the plan of the organization forward by being responsible for governance and recruitment, staffing and community relations. c) The Executive Committee shall consist of the President, Vice-President, Secretary-General, Deputy Secretary-General, Treasurer, Deputy Treasurer and Past-President. The position(s) of Member-at-Large may be created as needed by the Board of Directors. d) The Executive Committee shall be elected from and by the Board members of the Chadian Canadian Women’s Association of Ontario 7.3. Functions of the Executive Committee - Members of the Executive Committee shall severally and collectively: a) Be responsible that the day to day management of Chadian Canadian Women’s Association of Ontario occurs; b) Represent only the interests, aims and objectives of Chadian Canadian Women’s Association of Ontario; c) Work together as a team in providing leadership to Chadian Canadian Women’s Association of Ontario; d) Execute decisions made by the Chadian Canadian Women’s Association of Ontario Assembly (AGM); e) Have power to constitute ad-hoc committee(s) with specific terms of reference; f) Prepare annual reports and annual financial reports for approval by the Board of Directors of Chadian Canadian Women’s Association of Ontario before submission to the annual general meeting; g) Liaise with other organizations; h) Liaise with government; i) Be accountable to the Board of Directors of

Antoinette Brown Blackwell Early Woman Minister

Known for: first woman in the United States ordained by a congregation in a major Christian denomination Dates: May 20, 1825 - November 5, 1921 Occupation: minister, reformer, suffragist, lecturer, writer Antoinette Brown Blackwell  Biography Born on a farm in frontier New York, Antoinette Brown Blackwell was the seventh of ten children. She was active from the age of nine in her local Congregational church, and decided to become a minister. Oberlin College After teaching for a few years, she enrolled in one of the few colleges open to women, Oberlin College, taking the womens curriculum and then the theological course. However, she and another woman student were not permitted to graduate from that course, because of their gender. At Oberlin College, a fellow student, Lucy Stone, became a close friend, and they maintained this friendship throughout life. After college, not seeing options in ministry, Antoinette Brown began lecturing on womens rights, slavery, and temperance. Then she found a position in 1853 at the South Butler Congregational Church in Wayne County, New York. She was paid the small annual salary (even for that time) of $300. Ministry and Marriage It was not long, however, before Antoinette Brown realized that her religious views and ideas about womens equality were more liberal than those of the Congregationalists. An experience in 1853 also may have added to her unhappiness: she atttended the Worlds Temperance Convention but, though a delegate, was refused the right to speak. She asked to be let go from her ministerial position in 1854. After some months in New York City working as a reformer while writing of her experiences for the New York Tribune, she married Samuel Blackwell on January 24, 1856. She met him at the 1853 temperance convention, and discovered that he shared many of her beliefs and values, including supporting womens equality. Antoinettes friend Lucy Stone had married Samuels brother Henry in 1855. Elizabeth Blackwell and Emily Blackwell, pioneer women physicians, were sisters of these two brothers. After the Blackwells second daughter was born in 1858, Susan B. Anthony wrote to her to urge that she have no more children. [T]wo will solve the problem, whether a woman can be any thing more than a wife and mother better than a half dozzen, or Ten even... While raising five daughters (two others died in infancy), Blackwell read widely, and took special interest in natural topics and philosophy. She remained active in womens rights and the abolitionist movement. She also traveled widely. Antoinette Brown Blackwells speaking talents were well known, and put to good use in the cause of woman suffrage. She aligned herself with her sister-in-law Lucy Stones wing of the woman suffrage movement. Her dissatisfaction with the Congregational church led her to switch her allegiance to the Unitarians in 1878. In 1908 she took a preaching position with a small church in Elizabeth, New Jersey, which she held until her death in 1921. Antoinette Brown Blackwell lived long enough to vote in the presidential election of November, woman suffrage having taken effect earlier that year. Facts About Antoinette Brown Blackwell Collected Papers:  The Blackwell family papers are at the Schlesinger Library of Radcliffe College. Also known as:  Antoinette Louisa Brown, Antoinette Blackwell Family, Background: Mother: Abby Morse BrownFather: Joseph Brown Education: Oberlin College 1847: Ladies Literary Course, a  2 year  literary curriculumOberlin, Theology degree: 1847-1850. No degree, because she was a woman. Degree granted later, in 1878.Oberlin, honorary Doctor of Divinity Degree, 1908. Marriage, Children: Husband: Samuel Charles Blackwell, a  businessman  and brother to  Elizabeth Blackwell  and  Emily Blackwell  (married January 24, 1856; died 1901)Children: sevenFlorence Brown Blackwell (November 1856)Mabel Brown Blackwell (April 1858, died August 1858)Edith Brown Blackwell (December 1860) - became a physicianGrace Brown Blackwell (May 1863)Agnes Brown Blackwell (1866)Ethel Brown Blackwell (1869) - became a physician Ministry Ordination: 1853Ministry: Congregational Church, South Butler, NY, 1853-1854Ministry: All Souls Unitarian Church, Elizabeth, NJ, preacher 1908-1921 Books About Antoinette Brown Blackwell: Elizabeth Cazden. Antoinette Brown Blackwell: A Biography. 1983.Carol Lassner and Marlene Deahl Merrill, editors. Friends and Sisters: Letters Between Lucy Stone and Antoinette Brown Blackwell, 1846-93. 1987.Carol Lassner and Marlene Deahl Merrill, editors. Soul Mates: The Oberlin Correspondence of Lucy Stone and Antoinette Brown, 1846 - 1850. 1983.Elizabeth Munson and Greg Dickinson. Hearing Women Speak: Antoinette Brown Blackwell and the Dilemma of Authority. Journal of Womens History, Spring 1998, p. 108.Frances E. Willard and Mary A. Livermore. A Woman of the Century. 1893. Elizabeth Cady Stanton, Susan B. Anthony, and Matilda Joslyn Gage. History of Woman Suffrage, Volumes I and II. 1881 and 1882.

Informative Speech How to Improve Your Bowling Score Essay

Specific Purpose: I want my audience to know how they can improve their bowling scores the next time they go out on a Friday night. Organizational Pattern: Informative Introduction I. Attention-Getting Device: How many of you guys think that you are the worlds worst bowler? I bet you didnt know that the lowest game ever bowled by a man on ABC mens league is two. Mike Kappa, of Racine, Wisconsin, accomplished his outrageous score by throwing 18 gutter balls. However Richard Caplette, of Danielson, Connecticut, who threw nineteen in one game, holds the record for the most gutter balls. II. Orientation Phase A. Point: I would like to inform my fellow classmates about bowling and how they can improve their games while†¦show more content†¦B. Another important piece of equipment is the bowling ball. 1. The bowling ball should be the proper weight proportion to the bowlers weight. 2. A bowling ball should also be selected that is easy for the bowler to hang on to and release when bowling. Transition: Now that you know what equipment to use, I will explain the proper approach when bowling. II. I know that many of you have probably been to the bowling many times, but have you ever been shown the proper way to approach the lanes. A. The first one should do is do things backwards. 1. A bowler should start at the foul line and go through the four-step approach as if they had a bowling ball and were getting ready to throw it at the pins. Where the bowler stops after their four steps that is the place where they should start when the game starts and they are getting ready to throw the ball. B. The next thing the bowler should do is find a mark. A place on the lane in which they intend to throw the ball. 1. After a bowler has found a mark then the bowler can adjust the placement of their feet in order to get the bowling ball to hit the pocket and get a strike. Transition: Finally I would like to tell you about some games that can help you improve your bowling games and add a little fun and competition with you and your friends. III. Now that I have explained the equipment and some basic fundamentals, I am going to tell you about aShow MoreRelatedDeveloping Management Skills404131 Words   |  1617 PagesRating Scale 166 Comparison Data 166 Source of Personal Stress 166 3 SOLVING PROBLEMS ANALYTICALLY AND CREATIVELY 167 SKILL ASSESSMENT 168 Diagnostic Surveys for Creative Problem Solving 168 Problem Solving, Creativity, and Innovation 168 How Creative Are You ? 169 Innovative Attitude Scale 171 Creative Style Assessment 172 SKILL LEARNING 174 Problem Solving, Creativity, and Innovation 174 Steps in Analytical Problem Solving 174 Defining the Problem 174 Generating Alternatives 176 EvaluatingRead MoreLogical Reasoning189930 Words   |  760 PagesAttribution You must attribute the work in the manner specified by the author, namely by citing his name, the book title, and the relevant page numbers (but not in any way that suggests that the book Logical Reasoning or its author endorse you or your use of the work). (2) Noncommercial You may not use this work for commercial purposes (for example, by inserting passages into a book that is sold to students). (3) No Derivative Works You may not alter, transform, or build upon this work. An earlier

History Of Income Inequality During The Gilded Age Essay

From 1938-1969, in America was in a period called the great compression, a time where the difference between the richest and poorest Americans was very small and economic growth was explosive. Due to past and current economic policies and events, income inequality has exploded in America, which is why in 2015 America had the highest level of wealth inequality in the world at 80.56 gini[1] . In the future this inequality will slow down economic growth, increase debt for middle income Americans, make America less democratic, and reduce economic mobility. This problem, however, does have solutions and this paper will lay out some of the solutions and the effect they will have on the economy, but first I will explain the history of income inequality in the US. The presidents during the gilded age embrace laissez-faire economic policies and refusal to regulate the banking sector, allowed for large amounts of investment that led to the stock market increasing in value rapidly and an environment that fostered technological advancements led to an age of economic prosperity, that was especially beneficial for all Americans especially the wealthy.[2] However, the rampant levels of income inequality and relatively slow wage growth at the time made it hard for working and middle class people to buy the amount of new technology at the rate it was being produced, thus leading to insufficient demand for products that were heavily invested in which created a bubble in the stock market.[3]Show MoreRelatedThe Gilded Age And The Age Of Information1422 Words   |  6 PagesThe term the â€Å"Gilded Age† was coined by Mark Twain. â€Å"By this, he meant that the period was glittering on the surface but corrupt underneath.† With its period o f extreme economic growth, there was tremendous wealth, but only for the wealthy. The â€Å"Second Gilded Age,† which some say was brought on as the Information Age, brings a level of inequality to America that has never been seen before. Experts believe that this shift could kill the American dream. The Gilded Age and the Age of Information areRead MoreThe Gilded Age By Mark Twain1300 Words   |  6 PagesDiana Martinez Dr. John Farrell History 12 (Tues. and Thurs. 9:30am-10:45am) 19 November 2015 The Second Gilded Age The Gilded Age is a term that is commonly used to describe the time period in American history in which the government â€Å"...was very favorable to the wealthiest Americans.† (Globalyceum Student Course Page 842) This period was named by the famous American author Mark Twain. 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Society in 1876 was dominated by white men who ran the country while there were no rights for women, blacks, and immigrants. In 1876, Americans lived on farms in rural America. By the 1930s, America was a welfare state with government just starting to control different aspects

Women at Work Free Essays

Assignment: Article summary The article â€Å"Family Coping Strategies: Balancing Paid Employment and Domestic Labour† by Meg Luxton sheds a different view on the responsibilities laid out in family life. In today’s society it’s almost a necessity to have both parents working, to support a family. This fact, along with the improvement of females having independence, is the cause of the ever growing number of working women. We will write a custom essay sample on Women at Work or any similar topic only for you Order Now These, along with many other statistics are showing the rapid improvement and change that woman and families are showing. Year after year we can see the dynamics of the family shifting. It is not the same anymore, that women are the housewives doing all the housework and childcare. However women still have to work to get the equality, and not have to face â€Å"The second shift† once they get home. Husbands need to start stepping up and help out. Workplaces too need to step up, in the sense that they need to try and create better working environments for women. Unions have been formed to try to perfect benefits, and to shed light on the negative aspects they may have. This whole article shows an interesting view on family coping strategies, and gives lots for people to think about. Society’s gender roles are changing significantly with the rise in the amount of women who are contributing to the yearly income of their household’s. It has been proven that because women are starting to contribute to household incomes it has resulted in increased satisfaction between husbands and wives and excuses from males such as â€Å"I’m the one bringing home the money, I deserve to rest when I get home† are becoming less valid. A statistics Canada survey in 1995 stated that 64% of women who worked said it was essential for their happiness and 55% agreed that it was the best way to be independent. Females at work who are married no longer have to depend on their husbands for their needs because they are able to provide them on their own. Unlike the many women who stay with their spouse in an unhappy or abusive relationship due to the resource theory which is a theory that explains how women will not leave in fear that if they do they will not be able to support themselves, most working women with a stable job will easily find the strength to leave because they are more independent. Having a job gives women a sense of control of their lives and an overall high self-esteem because they are recognized by their husbands as well as children for their work. Not only does it give women something to do, it also ensures stability in one’s family income. Here are a few statistics that demonstrate the challenge of balancing paid employment and domestic labor within the family setting in Canada. This challenge arises because of the inequalities between what men and women earn in the work force and also because of the uneven distribution of chores in unpaid domestic labor. If we compare salaries in 1997, men had the higher income of the couple in 77% of Canadian families. (Globe and Mail 21 Feb. 2000). This situation has however improved since the early 60’s when 70% of women in male-female couples were dependent on their spouse as the sole income provider. (Oderkirk, Silver and Prud’homme 1994. ) Also when couples divorced men’s incomes raised on average 10% whereas women’s income usually decreased by 23% in 1997(Toronto Star 10 April 1997). Women feel pressured to work from home or part-time because they are often expected to do most of the domestic labour and this is their way to balance the two. In 1993 they represented nearly 70% of Canadian part-time workers (Ghalam 1993). On sharing of domestic labour front, are still generally the ones to do the bulk of it although men have been more active in this part of family life since the 70’s. Women are involved the most in childcare. In 1998, 80 percent of women spent more than 15 hours on childcare compared to only 49% of men (Statistics Canada 1998a). These statistics show some improvement in the overall equality between the work load divided between men and women in families. However women are still usually found in a position of disadvantage compared to men. The fact that women have joined the work force doesn’t seem to have impacted the way man act at home. Even though there have been many chances throughout the years on how women are seen in society and there role it, there hasn’t been much change when it comes to domestic labour. It is still very sex segregated. In the past adult man were those had the primary responsibility of earning the income for the family while the role for an adult woman was to act as the housewives whose primary responsibility was running the family home, having children and caring for its members. Yet now that women share the responsibility of bringing in the income, the logic would that man also help around the house but instead what is now happening is that women find themselves carrying out the â€Å"double shift†, where they go to work in the morning and then they go home to cook, lean, get the kids to bed and have their things prepared for next day. Due to this inequality of household work between men and women, women find themselves at a disadvantage because they have to learn to balance both domestic labour and paid work, which results in them not putting as much effort in their job as they could, therefore they do not reach their best potential which results in lack of opportunities for them. Some wor kplace calls their work â€Å"family friendly†. What this means for them is: women can come at work a bit earlier and leave earlier. A few women have struggled to make workplaces more cooperative for their person lives. They have fought for maternity, parental, etc. in order to take care of their love ones. â€Å"Family friendly† workplace as well includes women taking their specific amount of â€Å"sickness days† (allowed days off) to go take care of their family and once those days ended, therefore will unpaid for additional days taken. Some will have three weeks off to taking care of their hospitalized husband but will be paid only one week. They are basically losing 66. 7% of their paycheck due that. Those women will have to leave their husband at home to take care of themselves and will have to go back to work due to the time allowed was only three weeks. What the employers do not know is the fact they become anxious therefore difficult to focus at work. Most workplace relies on women workers who are experienced or more skilled because it is hard to replace them. Therefore, those women are more advantaged to have more privilege than others. The time you have off at work it is very limited that women will have to sacrifice in order to balance family and paid work. Employers do not understand or ignores the fact that those women have family and the time (days off allowed) given is insufficient for them. In conclusion nowadays it’s harder to survive with only one income so both men and women have to bring an income to be able to accommodate to today’s needs. A job for women brings a sense of control to their life and independence. Although employers have given benefits to women such as maternity leave which is great because women don’t have to worry about since they will have an income coming while caring for their newborn , yet these benefits that employers give them can sometimes be seen as superficial because they know that women tend to need to leave work more often than men ( because they take care of the family) employers are most likely going to ive promotion to men or hiring men for the more important position witch leaves women in what is known as the glass ceiling where their chances of going up in their career is reduced . Women don’t only face inequality at work but they also face it at home where domestic labour is still sex segregation and women come home to the second shift where they are expected to take care of household work. We all need to realize that women are both important in the workforce and for the childrearing therefore we should encourage them to keep doing both by giving them the proper support that they deserve. How to cite Women at Work, Essay examples

Finance & Accounting

Questions: a) Prepare a Statement of Cash Flows for the year ended 31st October 20X4 in accordance with IAS 7 (revised), using the indirect method. b) Prepare a Business Report commenting on the cash position of Equity PLC. Answers: (a). CASH FLOW STATEMENT FOR THE YEAR ENDED ON 31ST OCTOBER, 20X4 OF EQUITY PLC 000 000 Cash flows from operating activities Net profit/loss before tax and interest 15,000.00 Adjustments for: Depreciation (LB+PM) 6,000.00 Revaluation of fixed assets 2,000.00 Investment income - Interest expenses 1,200.00 - Profit/+ Loss on Sale of Fixed Asset 1,000.00 10,200.00 Operating profit before working capital changes 25,200.00 Increase in trade and other receivables (7,000.00) Decrease in inventories 5,000.00 Increase in bank overdraft 3,000.00 Decrease in trade payables (5,000.00) (4,000.00) Cash generated from operations 21,200.00 Interest paid (1,200.00) Income taxed paid (2,400.00) Dividends paid (12,400.00) Cash flow before extraordinary items - (16,000.00) Net cash from operating activities 5,200.00 Cash flows from investment activities Acquisition of subsidiary - Payment to acquire tangible fixed assets (23,500.00) Receipt from sales of tangible fixed assets 500.00 Payment to acquire investment (5,000.00) Investment income received - Dividends received - (28,000.00) Net cash used in investing activities (28,000.00) Cash flows from financing activities Proceeds from / (Payment) for share capital 7,000.00 Proceeds from / repayment of long-term borrowings 5,000.00 Payment of finance lease liabilities - 12,000.00 Net cash flow from financing activities 12,000.00 Net increase/decrease in cash and cash equivalents (10,800.00) Cash and cash equivalents at the beginning of the period (Cash + Cash Equiv) 12,000.00 Cash and cash equivalents at the end of the period - (Cash + Cash Equiv) Introduction To have a proper understanding of a company it is essential to review the financial statements. It helps in delivering the correct answer. The evaluation is best done with the tool named ratio analysis. It helps in assessing the financial health of the business and aids in the process of decision-making (Albrecht et. al, 2011). The current report will throw light on the financial position of Equity PLC and the cash position will be evaluated by utilizing the indirect method in tune with the IAS 7. Moreover, it facilitates in the preparation of cash flow statement. Further the following major ratios will be used for analysing the financial statements: Profitability this ratio is an indicator of how profitable the company is and does it has the capability to create wealth for the users. The profit derived by the business is considered here (Williams, 2012). Efficiency the manner in which the business undertakes the resources and put to use is indicated by this ratio (Williams, 2012). Liquidity ratio this ratio is an indicator of the liquid position of the business and provides a view that whether the business will be able to meets its obligations (Williams, 2012). Leverage ratio this ratio considers the contribution of the owner and other parties. (b). Equity PLC Analysis Ratios Profitability According to the profitability ratio, Equity PLC can be tagged as a profitable company and has been able to produce a sales margin that is more than a half for every sale. But, it needs to be noted that the company should consider the operating expenses that has costed its net margin to drift down to 11% in the accounting year. Efficiency Here the company must work on the concept of working capital and its management. It should be more specific in inventory, as well as accounts receivable and its collections. The company had a trouble because the investment was locked for an average of 209 days during the year and this lead to locking up of the investment. This impacted the smooth flow of the working capital (Horngren, 2013). However, the inventory turnover ratio indicates that the company was able to turn over 1.75 times in the year. It must be undertaken that the company must be having some obsolete inventory in it. This must be looked into. The customers were provided a credit period of 65 days. This was compensated in a strong manner because it took 105 days credit from the suppliers. The advancing credit cost must be weighed with that of the cost of taking credits that ensures the company is not impacted in a negative manner (Northington, 2011). In this scenario, the company took 105 days from the supplier and he nce, working capital is high in this regard. Liquidity The liquidity position of the company is average. The quick ratio is around the base ratio that is 1:1. Moreover, this strikes the fact that the company needs to consider the management of the inventory so those obsolete inventories are eliminated. Moreover, the current ratio is not strong that will ascertain an average situation (Parrino et. al, 2012). Leverage When it comes to financial leverage, it can be ascertained that Equity PLC utilizes the debt to structure its business effectively and hence the company is not under a threat or difficulty for using the debt. This is highlighted by the ratios that are computed. The total debt needed to finance the total assets declined marginally because the total debt in tune to shareholder equity reduced. The company utilized less of debts to acquire the assets and this is properly highlighted by the decreasing equity leverage 9 Parrino et. al, 2012). Moreover, the lender is in strong position as the payment of interest will not have any problem as indicated by the operations of the company. This is reflected by the interest coverage ratio that reflects the payment of interest can be done at least 12.5 times from the profit that arises before interest and taxation during the year. Cash position of Equity PLC The income statement of Equity PLC has reflected a positive scenario while the cash flow statement projects a different one. When the cash flow statement is evaluated that has been computed utilizing the indirect method of reconciliation, it can be observed that the statement is negative. By investigating the cash flow, the following points came to the forefront: Cash is generated from operations and this is due to the fact that operating profit before working capital has increased. Net cash is used in investing activities and this is due to the payment that has been done to acquire assets and investments. Since, cash has moved out of the business and this is a strong situation of the business because cash is used for purchase of fixed assets that will help the business in the long run (Spiceland et.al, 2011). Cash has flown in due to financing activities and this is due to proceeds that have derived from the share capital and proceeds that have derived from the long term borrowings. Trade payable have declined year to year that indicates an increment in the payment of the vendors. This will need investigations because the decline in the inventory has been noticed on a year to year basis (Melville, 2013). The trade receivable enhanced considering the two statements that strikes an increment in the customer credit. Assets were written off and it aided in the increment of plant and machinery that led to year on year gap. The payment of interest enhanced that needs additional scrutiny however; an increment of the loans and overdraft might have led to such factor. Conclusion From the above study and investigation, Equity PLC looks formidable and good for the purpose of investment. The shareholders are getting adequate returns and that is the main motto. However, it needs to keep into mind various plans to operate with ease. The company should observe the operating expenses. Firstly, it should budget, monitor, as well as plan the financial statements. Secondly, it should tame the procedure of purchasing (Davies Crawford, 2012). It should adhere to the authorization and the spending limits. Thirdly, the company should discuss with the suppliers grading the prices and introduction of new suppliers. Moreover, it should provide the employees with the responsibility of evaluating the expenses. Fourthly, it must enhance the limit of the working capital and management of the inventory (Needles Powers, 2013). The company must adhere to the basic principles of inventory management that is it should be kept in a stock room; the procedures must be standard for del ivery of product and continuous stock check. It should have strong software that will look into the system of inventory. This will enable the company to have a good control over the cash flow pattern and hence, will able to get opportunities. References Albrecht, W., Stice, E. and Stice, J 2011, Financial accounting, Mason, OH: Thomson/South-Western. Davies, T. and Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Melville, A 2013, International Financial Reporting A Practical Guide, 4th edition, Pearson, Education Limited, UK Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's. Parrino, R., Kidwell, D. and Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Spiceland, J., Thomas, W. and Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin,University Press Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.