Saturday, May 23, 2020

What Was the Umayyad Caliphate

The Umayyad Caliphate was the second of four Islamic caliphates and was founded in Arabia after the Prophet Muhammads death. The Umayyads ruled the Islamic world from 661 to 750 C.E. Their capital was in the city of Damascus; the founder of the caliphate, Muawiya ibn Abi Sufyan, had long been the governor of Syria. Originally from Mecca, Muawiya named his dynasty the Sons of Umayya after a common ancestor he shared with the Prophet Muhammad. The Umayyad family had been one of the major combatant clans in the Battle of Badr (624 CE), the decisive battle between Muhammad and his followers on the one hand, and the powerful clans of Mecca on the other. Muawiya triumphed over Ali, the fourth caliph, and Muhammads son-in-law, in 661, and officially founded the new caliphate. The Umayyad Caliphate became one of the major political, cultural, and scientific centers of the early medieval world.    The Umayyads also began the process of spreading Islam throughout Asia, Africa, and Europe. They moved into Persia and Central Asia, converting the rulers of key Silk Road oasis cities such as Merv and Sistan.   They also invaded what is now Pakistan, beginning the process of conversion in that area that would continue for centuries. Umayyad troops also crossed Egypt and brought Islam to the Mediterranean coast of Africa, from whence it would disperse south across the Sahara along caravan routes until much of West Africa became Muslim. Finally, the Umayyads waged a series of wars against the Byzantine Empire based in what is now Istanbul. They sought to overthrow this Christian empire in Anatolia and convert the region to Islam; Anatolia would eventually convert, but not for several centuries after the collapse of the Umayyad Dynasty in Asia. Between 685 and 705 CE, the Umayyad Caliphate reached its apex of power and prestige. Its armies conquered areas from Spain the west to Sindh in what is now India. One after another, additional Central Asian cities fell to the Muslim armies - Bukhara, Samarkand, Khwarezm, Tashkent, and Fergana. This rapidly expanding empire had a postal system, a form of banking based on credit, and some of the most beautiful architecture ever seen. Just when it seemed that the Umayyads truly were poised to rule the world, however, disaster struck. In 717 CE, the Byzantine emperor Leo III led his army to a crushing victory over the Umayyad forces, which had been besieging Constantinople. After 12 months trying to break through the citys defenses, the hungry and exhausted Umayyads had to retreat empty-handed back to Syria. A new caliph, Umar II, tried to reform the financial system of the caliphate by increasing the taxes on Arab Muslims to the same level as taxes on all other non-Arab Muslims. This caused a huge outcry among the Arab faithful, of course, and caused a financial crisis when they refused to pay any taxes at all. Finally, renewed feuding broke out among the various Arab tribes around this time, leaving the Umayyad system tottering. It managed to press on for a few more decades. Umayyad armies got as far into western Europe as France by 732, where they were turned back at the Battle of Tours. In 740, the Byzantines dealt the Umayyads another shattering blow, driving all Arabs from Anatolia. Five years later, the simmering feuds between the Qays and Kalb tribes of Arabs erupted into full-scale war in Syria and Iraq. In 749, religious leaders proclaimed a new caliph, Abu al-Abbas al-Saffah, who became the founder of the  Abbasid Caliphate. Under the new caliph, members of the old ruling family were hunted down and executed. One survivor, Abd-ar-Rahman, escaped to Al-Andalus (Spain), where he founded the Emirate (and later Caliphate) of Cordoba. The Umayyad caliphate in Spain survived until 1031.

Tuesday, May 12, 2020

The Narrowing, but Persistent, Gender Gap in Pay - Free Essay Example

Sample details Pages: 5 Words: 1543 Downloads: 4 Date added: 2019/10/10 Did you like this example? Equal pay for equal work. It actually reflects something which is reasonable; it is very hard to extremely believe on that in 2017, we are always talking about the issue of gender pay gap in our society. In the actual sense, there is no any single state across the globe where women do earn the same income as men(Belleet al, pg.111). Don’t waste time! Our writers will create an original "The Narrowing, but Persistent, Gender Gap in Pay" essay for you Create order One of the cognitive reasons that can be used to explain this is that females tend to study less lucrative courses that lead them to lower paying jobs in the career ladder. In reality, the choice of the stubborn gap is totally an idea of true choice. As this tries to give women a lot of flexibility then leads to lower payment in the society. It is not due to the fact that women take less lucrative courses but it has been evident that if in an organization is made by females and are paid less than no issue to raise but if for the case of men then it would raise alarm in the society. Therefore, if for the ladies who have totally devoted themselves to better-paying courses they end up being paid less. This issue has totally turned to be an issue of concern in the society due to changes in the structure of government, technological progress and also issues that are related to globalization. This conceptual paper explores the issue of gender gap pay in the US. Gender inequality exists in our society though it is not as simple as it is portrayed. The issue of gender takes different perspectives in our society for instance gender, gender roles and eventually gender. Each of the aspect does play a critical role when speaking on issues to do with men and women in the society (Belleet al, pg.112). Sex perspective is actually the biological differences that exist between male and females thus gender is only socially learned behaviors which are fully attached to sexes that make Gender Roles. Gender roles encompass the behaviors as well as attitudes which are expected of people in a particular societal culture. The gender roles are the key drivers of gender inequality in our society. In the actual sense, the gender roles are not determined at the time of birth but they are learned and eventually taught across ones life through the environment he or she associates with and the culture. The gender roles are taught in the environments that an individual is raised and commonly the family. This is due to the fact that a family is responsible for passing values and beliefs that govern the issue of gender in the society(Bolzendahlet al, pg.767). Nevertheless, in the recent times, women have fully turned to be self –sufficient and in the same case independent from the male counterparts from the historical family issues. In the actual sense, the issue of gender inequality has turned to be less common in our modern society. Women at all the time had been fully subjected to different kinds of extreme historical discrimination that greatly influenced the community to decide on the type of occupations that women could occupy. Women have devoted themselves for a good nu mber of years to bridge the gap of discrimination but in actual sense, it seems to persist in the society.   Thus it is essential to try to address the issue in other ways in order to bridge the gap by trying to offer job opportunities on grounds of academic qualification but not on the basis of the societal beliefs(Stieret al, pg.1194). Women in the society have actually been treated as individuals who do not deserve any kind of respect and dignity at large from the institutions as well as the laws that are found in the society. Women in the society are treated as producers, agents of prosperity in the society and eventually sex outlets(Rileyet al, pg.410). Women have fought tirelessly since the 1950s in order to ensure that their role is recognized and the society does not discriminate them at any cost. From the time the issue of civilization took roots in the society, women have totally been playing a secondary role in the community and perceived to be less when compared to men.   In the years of 1970s and 1960s, women from the West fought tirelessly. In 1913, the then president of United States of America-Roosevelt emphasized that the laws that did exist in the society should be the one that did support equality in the society(Rileyet al, pg.415). In other words, the Constitution had to advocate for equality be tween men and women in the society in order to realize economic, social and political development. Despite that, it has been evident that there is a positive correlation between gender discrimination and the rate of poverty in the society and thus to address this issue of poverty we have first to solve the issue of gender inequality in our states. Regardless of the fact that the number of women in higher-paying jobs has significantly increased, women still persist to be overrepresented in occupations that do pay less and this in the actual sense leads to the difference in the pay (Brah, Avtar, and Ann Phoenix, pg.85). According to traditions, the higher positions were actually occupied by men and thus the ladies were totally neglected. This kind of pay gap may as a result of gender discrimination in the society. According to a case study made in the year 2013, it was disclosed that women were more discriminated in job setting. The approximation was 18 percent to 10 percent so it was significant that women were discriminated on grounds of gender thus leading to gender inequality. Despite that, 77 percent and 63 percent of women and men respectively claimed that it was necessary for a state to advocate for changes in the society to bring equality in the work setting. According to a research that was conducted recently, it was revealed that females do contribute approximately 77 cents of every earned dollar and thus it is not good to be discriminate.   Despite that, it was also revealed that the probability of women completing the higher education was high when compared to the males and it was totally irrational to continue to discriminate women in the society on some grounds. Due to the condition that women can perform better in the education system, it is good for them to be paid relevant to their male counterparts(Bolzendahl et al, pg.780).   Therefore, in terms of employment and enumeration, it is good to offer equality of every opportunity in order to create a sense of being in the society. Besides that, the gap of pay should be bridged in order for the ladies to feel being part of the society as a whole. Gender equality in the United States is being passed by the time but in the actual sense, it has built deep roots in the society that i n order to eliminate it is a huge task. It has been witnessed that women are penalized with lower payment as well as fewer promotions after return to the job after they take their time to move and spend with their children as they do work in less paying jobs. Despite in some organization, women are penalized for working part time upon which work pay fall less than an hour of the whole working time. Despite that, the number of women that are working time is compared to their counter parts males. Females do make an approximately 41 percent while men 12 percent. The government of United States is taking all possible ways to close the gender pay gap on the issue of gender equality. In the actual sense, it has risen in the ladder of the countries that are fighting the issue of gender inequality in payment(Brah, Avtar, and Ann Phoenix, pg.76). They have introduced flexible parentage leave in order to cater for the women and not to discriminate them. Despite that, it has increased the total amount of free childcare as an offer fo r the parents who are working in order to put the employers under pressure to cater for that. Despite that, there is a move to increase the total number of women on boards in order to defend the others(Bolzendahlet al, pg.759).   In the actual sense, it is the high time for the government to address the issue of gender inequality and try to get a good number of women into the higher- paying cut institutions in the region. Therefore, the gender pay gap should be addressed by all the means in order to have a society that income is equally distributed.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Conclusion In the current century we are anyone who tries to claim that women do earn less in the society are not true and no evidence that can support the statement. Everyone can witness that the world is changing day by day and thus the jobs that are available in current world will not be available in 10 years to come (Stieret al, pg.1189). The reason behind women taking what is yours is due to the fact that women are actual product of any given society that does instill in the power of men to be assertive while women are termed to be passive and eventually meek.

Wednesday, May 6, 2020

The Hunters Moonsong Chapter Fourteen Free Essays

Matt hunched his shoulders miserably. He had come to the pledge meeting because he didn’t want to stay in his room alone, but now he wished he hadn’t. He’d been avoiding Elena, Meredith, and Bonnie – it wasn’t their fault, but so much violence had happened around al four of them in the past year, so much death. We will write a custom essay sample on The Hunters: Moonsong Chapter Fourteen or any similar topic only for you Order Now He’d thought it might be better being around other people, people who hadn’t seen how much darkness there was in the world, but it wasn’t. He felt almost like he was swathed in bubble wrap, thick and cloudy. As the other pledges moved and talked, he could watch them and hear them, but he felt separated from them; everything seemed muffled and dim. He felt fragile, too, as if removing the protective layer might make him fal apart. As he stood in the crowd of pledges, Chloe came over and stood next to him, touching his arm reassuringly with her smal , strong hand. A gap appeared in the bubble wrap, and he could real y feel her with him. He put his hand over hers and squeezed it grateful y. The pledge meeting was in the wood-paneled underground room where they’d first met. Ethan assured them this was just one of many secret hideouts – the others were only open to ful y initiated members. Matt had discovered by now that even this pledge room had several entrances: one through an old house just outside campus, which must have been the one they brought them through that first time, one through a shed near the playing fields, and one through the basement of the library. The ground beneath the campus must be honeycombed with tunnels for so many entrances to end up in one place, he thought, and he had an unsettling picture of students walking on the sun-warmed grass while, a few inches below, endless dark tunnels opened underneath them. Ethan was talking, and Matt knew that usual y he would have been hanging on his every word. Today, Ethan’s voice washed over Matt almost unheard, and Matt let his eyes fol ow the black-clad, masked figures of the Vitale members who paced the room behind Ethan. Dul y, he wondered about them, about how the masks disguised them Wellenough that he was never sure if he recognized any of them around campus. Any of them except Ethan, that is. Matt wondered curiously what made the leader immune to such restrictions. Like the tunnels beneath the campus, the anonymity of the Vitales was slightly unsettling. Eventual y, the meeting ended, and the pledges started to trickle out of the room. A few patted Matt on the back or murmured sympathetic words to him, and he warmed as he realized that they cared, that somehow they’d come to feel like friends through al the sil y pledge bonding activities. â€Å"Hold up a minute, Matt?† Ethan was next to him suddenly. At Ethan’s glance, Chloe squeezed Matt’s arm again and let go. â€Å"I’l see you later,† she murmured. Matt watched as she crossed the room and went out the door, her hair bouncing against the back of her neck. When he looked back at Ethan, Ethan’s head was cocked to one side, his golden-brown eyes considering. â€Å"It’s good to see you and Chloe getting so close,† Ethan declared, and Matt shrugged awkwardly. â€Å"Yeah, Well†¦Ã¢â‚¬  he said. â€Å"You’l find that the other Vitales are the ones who can understand you best,† Ethan said. â€Å"They’l be the ones who wil stand by you al through col ege, and for the rest of your life.† He smiled. â€Å"At least, that’s what’s happened to me. I’ve been watching you, Matt,† he went on. Matt tensed. Something about Ethan cut through the bubble-wrap feeling, but not in the comforting way Chloe did. Now Matt felt exposed instead of protected. The sharpness of his gaze, maybe, or the way Ethan always seemed to believe so strongly in whatever he was saying. â€Å"Yeah?† Matt said warily. Ethan grinned. â€Å"Don’t look so paranoid. It’s a good thing. Every Vitale pledge is special, that’s why they’re chosen, but every year there’s one who’s even more special, who’s a leader among leaders. I can see that, in this group, it’s you, Matt.† Matt cleared his throat. â€Å"Real y?† he said, flattered, not knowing quite what to say. No one had ever cal ed him a leader before. â€Å"I’ve got big plans for the Vitale Society this year,† Ethan said, his eyes shining. â€Å"We’re going to go down in history. We’re going to be more powerful than we’ve ever been. Our futures are bright.† Matt gave a half smile and nodded. When Ethan talked, his voice warm and persuasive, those golden eyes steady on Matt’s, Matt could see it, too. The Vitales leading not just the campus but, someday, the world. Matt himself would be transformed from the ordinary guy he knew he had always been into someone confident and clear-eyed, a leader among leaders, like Ethan said. He could picture it al . â€Å"I want you to be my right-hand man here, Matt,† Ethan said. â€Å"You can help me lead these pledges into greatness.† Matt nodded again and, Ethan’s eyes on his, felt a flush of pride, the first good thing he’d felt since Chris’s death. He would lead the Vitales, standing by Ethan’s side. Everything would be better. The path was clear ahead. Indeed, Keynes posited that economic activity was determined by aggregate demand. For the fifteenth time in half an hour, Stefan read the sentence without beginning to comprehend it. It al just seemed so pointless. He’d tried to distract himself by investigating the murder on campus, but it had only made him more anxious that he couldn’t be by Elena’s side, seeing to it himself that she was safe. He closed the book and dropped his head into his hands. Without Elena, what was he doing here? He would have fol owed her anywhere. She was so beautiful it hurt him to look at her sometimes, like it hurt to stare into the sun. She shone like that sun with her golden hair and lapis lazuli eyes, her delicate creamy skin that held just the faintest touch of pink. But there was more to Elena than beauty. Her beauty alone wouldn’t have held Stefan’s attention for long. In fact, her resemblance to Katherine had nearly driven him away. But under her cool y beautiful exterior was a quicksilver mind that was always working, making plans, and a heart that was fiercely protective of everyone she loved. Stefan had spent centuries searching for something to make him feel alive again, and he’d never felt as certain of anything as he did about Elena. She was it, the only one for him. Why couldn’t she be as sure of him? No matter what Elena said about Stefan being the one, the fact remained: the only two girls he’d loved in his long, long life both loved not just Stefan but his brother, too. Stefan closed his eyes and rubbed the bridge of his nose between his fingers, then shoved himself away from the desk. Maybe he was hungry. In a few quick strides, he crossed his white-painted room, through the mix of his own elegant possessions and the cheap school-issued furniture, and was out on the balcony. Outside, the night smel ed of jasmine and car exhaust. Stefan reached tendrils of Power gently into the night, questing, feeling for †¦ something †¦ there. A tiny mind quickened in response to his. His hearing, sharper than a human’s, picked up the faint whine of sonar, and a smal , furry bat landed on the balcony railing, drawn in by his Power. Stefan picked it up, keeping up a gentle thrum of Power between his mind and the bat’s, and it gazed at him tamely, its little fox face alert. Stefan lowered his head and drank, careful not to take too much from the little creature. He grimaced at the taste and then released the bat, which flapped tentatively, a little dazed, then picked up speed and was lost again in the night. He hadn’t been terribly hungry, but the blood cleared his mind. Elena was so young. He had to remember that. She was stil younger than he’d been when he became a vampire, and she needed time to experience life, for her path to lead her back to Stefan. He could wait. He had al the time in the world. But he missed her so much. Gathering his strength, he leaped from the balcony and landed lightly on the ground below. There was a flower bed there, and he reached into it, feeling petals as soft as silk. A daisy, fresh and innocent. He plucked it and went back inside the dorm, using the front entrance this time. Outside Elena’s door, he hesitated. He could hear the slight sounds of her moving around in there, smel her distinctive, intoxicating scent. She was alone, and he was tempted to just knock. Maybe she was longing for him, just as he longed for her. If they were alone, would she melt into his arms despite herself? Stefan shook his head, his mouth tight. He had to respect Elena’s wishes. If she needed time apart, he could give her that. Looking at the white daisy, he slowly balanced it on top of Elena’s doorknob. She would find the flower and know that it was from him. Stefan wanted Elena to know that he could wait for her, if that was what she needed, but that he was thinking of her, always. How to cite The Hunters: Moonsong Chapter Fourteen, Essay examples

Saturday, May 2, 2020

Arab Tech Constructions

Question: Write a report onon the Arab Tech Constructions L.L.C in the United Arab Emirates. Answer: Introduction The present report focuses on the Arab Tech Constructions L.L.C in the United Arab Emirates. It is one of the major constructions companies, which is very much committed on building ever-lasting impressions on its customers. It aims to expand by using its resource capabilities and its degree of expertise in construction of high-rise residential buildings, industrial constructions projects, airport development, entertain complex and commercial communities (Arabtecuae.com, 2016). The current report emphasis on the residential construction Plot based on the Najmat Abu Dhabi on Reem Island where a residential high rise is being constructed. The report further explains the viability of cost of investing in residential construction project along with the analysis of other financial tools such as Internal Rate of Return, Net Present Value, Profitability Index, Operating Cash Flows, Projected Income and Expenses and the Payback Period of the investment made. Descriptions of Project: Reem Island project is a 24 storey high-rise residential plot with stylish building designs aiming to provide a luxurious living experience to its dwellers. The project spreads across 66,000 square meters (Arabtecuae.com, 2016). The yet to be constructed residential high-rise is beautifully situated adjacent to Marina Bay waterfront. The towers of the project comprises of three-basement floor along with two podium levels in order to accomplish a height of over 100 meters (Arabtecuae.com, 2016). The residential plot will consist of more than 200 spacious apartments with a mix of one, two and three bedroom, kitchen and dining room (Arabtecuae.com, 2016). Financial Analysis of Arab Tech Constructions L.L.C According to the reports obtained after conducting the financial analysis of the projects undertaken the initial amount of investment was $3,000,000. A cash flow analysis is conducted to analysis the viability of the project for the long run. The anticipated amount of sales revenue that will be generated from this project will be approximately $2,000,000. The sales revenue has been forecasted on the parameters of 10 financial years. In the subsequent financial year the sales revenue is projected at $2,200,000 and the trend is on the upward rising parameters. The sum total of the discounted cash flow statement stood at $12,827,217. In the final year of revenue projections it can be noticed that the projected sales revenue is forecasted around $4,715,895. In addition to this, the payback period is estimated on the parameters of 10 years (Arabtecuae.com, 2016). The annual cash flow for the initial year is projected around $1,301,136. The payback period for the current construction proje ct undertaken by the Arab Tech L.L.C is 1.24 which means that the amount of investment made can be recovered in the subsequent year of investment. Profitability index for the current project shows 4.275 which highlights that Arab Tech Construction is approximately yielding 42% of profit on the completion of construction. It is estimated that on the completion of this project the sum of investment made can be recovered within three financial years (Arabtecuae.com, 2016). The project is assumed to yield growth at a rate of 10% annually with the required rate of return being estimated at 10%. The PV factor for the first year is projected to be around 0.91 and in the subsequent year it is projected around 0.83 (Arabtecuae.com, 2016). After conducting the cost benefit analysis the internal rate of return is estimated around 15%. On the other hand, the net present value shows a sum of $1,692,286. Projected Revenues and Expenses: The operational cost in the project implementation phase consists of the salaries and wages of the workforce which includes a sum of $725,000. The cost of plant and equipments employed in this project consists of $625,000. The gross total cost of operations includes $1,926,000 (Arabtecuae.com, 2016). On the other hand, the revenues generated from this project during the constructions were 405,000 which included the amount generated from revenue receipts along with the federal cost of investment. The final cost of operations derived after the deducting the revenues obtained are $1,521,000 (Arabtecuae.com, 2016). Discussion and recommendations: The report gives a detailed overview of the companys constructions affairs. It is to be noted that all the available data and financial information is presented in a comprehensive and accessible format. The report consists of the estimations of cost of investment in the residential construction along with the annual forecast of the net cash inflows. The report also describes the profitability index in order to facilitate direct competitive benefit between the Arab Tech Holdings and its numerous competitors. Therefore, this report provides a clear and precise understanding of Arab Tech Constructions L.L.C position in the Engineering and construction service industry. The report contains the in depth information of the internal affairs of the business environment of Arab Tech Constructions L.L.C regarding the data of the owners, senior executives, locations, subsidiaries and the constructions details of plot at marina bay. Another part of the report describes the microenvironment facto rs that are used to carry out in order to identify the several business elements, which is favourable and unfavourable in terms of accomplishing its objectives. In addition to this, the report identifies and outlines the main financial and investment aspects pertaining to the cash flow after tax, profitability, margin analysis and companies initial cost of investment. Note discussing about the profitability index of this report is that the construction project at marina bay involves a profit margin of 42%, which represents that the project is profitable in the end and hence, the initial cost of investment will be recovered during the span of 10 years with Net Present Value of $9,827,217. Recommendations: It is evident that the prices of constructions materials and components are higher in the region of Marina Bay. It is advised that Arab Tech L.L.C employ strategic investments in order to make optimum utilisation of the available resources. It is recommended that the new workers mus t be provided with the tools in order to encounter the areas of safety since the construction project involves construction of high rise. Enabling the use of scaffolding and crane can reduce the hazard on work for Arab Tech Constructions L.L.C. Arab Tech L.L.C must employ supervisor and site managers to conduct a detailed review of the constructions site by paying more focus on the possible hazardous sides. It is recommended for Arab Tech L.L.C that it must employ vigorous marketing and sales promotion strategies to combat its current set of competitors. Arab Tech L.L.C is one of the reputed brands in U.A.E under the banner of construction, so it is recommended that it can take into the considerations of building designs for older aged populations. Such recommendations can attract those sets of customers by considerably not jeopardising its current set of young customers. Environmental Analysis: Microenvironment analysis:Construction companies like Arab Tech L.L.C learns a lot from the combinations of internal elements of the organisation with the external elements of the market, which illustrates a stark picture of the organisation to where it belongs during any moment of time (Sevkli et al., 2012). Arab Tech L.L.C found the microenvironment elements especially critical, as the necessity to anticipate the effects of evolving economic conditions and existence of new competitors to sponsor expensive projects. Below listed is the detailed analysis on the microenvironment factors of Arab Tech L.L.C. Reference list: Arabtecuae.com,. (2016). Arabtec Construction L.L.C. Arabtecuae.com. Retrieved 20 July 2016, from https://www.arabtecuae.com/Barry, P. J., Robison, L. J. (2014). Technical note: economic rates of return and investment analysis. The Engineering Economist, 59(3), 231-236.Barth, M. E. (2013). Measurement in financial reporting: The need for concepts. Accounting Horizons, 28(2), 331-352.Bierman Jr, H., Smidt, S. (2012). The capital budgeting decision: economic analysis of investment projects. Routledge.Disney, S. M., Warburton, R. D., Zhong, Q. C. (2013). Net present value analysis of the economic production quantity. IMA Journal of Management Mathematics, 24(4), 423-435.Dumont, G., Schmit, M. (2014). Tier-1 MFIs' Financial Performance: Cash-Flow Statement Analysis Version 2.0.Elsas, R., Flannery, M. J., Garfinkel, J. A. (2014). Financing major investments: information about capital structure decisions. Review of Finance, 18(4), 1341-1386.Farshadfar, S., Monem, R. (2013). Further e vidence on the usefulness of direct method cash flow components for forecasting future cash flows. The international journal of accounting, 48(1), 111-133.Ferwerda, J. (2014). Cost-benefit analysis. Chapters.Guerra, M. L., Magni, C. A., Stefanini, L. (2014). Interval and fuzzy Average Internal Rate of Return for investment appraisal. Fuzzy Sets and Systems, 257, 217-241.Hastings, N. A. J. (2015). CostBenefit Analysis. In Physical Asset Management (pp. 239-248). Springer International Publishing.Johnson, C. H. (2013). Measure Tax Expenditures by Internal Rate of Return. Tax Notes, SPECIAL REPORT, April, 15.Kaplan, R. S., Atkinson, A. A. (2015). Advanced management accounting. PHI Learning.Lewellen, J., Lewellen, K. (2014). Investment and cash flow: New evidence. Tuck School of Business Working Paper, (2010-77).Marglin, S. A. (2014). Public Investment Criteria (Routledge Revivals): Benefit-Cost Analysis for Planned Economic Growth. Routledge.Mishan, E. J. (2015). Elements of Cost-B enefit Analysis (Routledge Revivals). Routledge.Penman, S. H., Penman, S. H. (2016). Financial statement analysis and security valuation (p. 476). New York: McGraw-Hill.Percoco, M., Borgonovo, E. (2012). A note on the sensitivity analysis of the internal rate of return. International Journal of Production Economics,135(1), 526-529.Sayadi, A. R., Tavassoli, S. M. M., Monjezi, M., Rezaei, M. (2014). Application of neural networks to predict net present value in construction projects.Arabian Journal of Geosciences, 7(3), 1067-1072.Sevkli, M., Oztekin, A., Uysal, O., Torlak, G., Turkyilmaz, A., Delen, D. (2012). Development of a fuzzy ANP based SWOT analysis for the construction industry Expert Systems with Applications, 39(1), 14-24.Torritia, J., Ikpeb, E. (2014). CostBenefit Analysis.