Essay on Censorship and Banned Books - 1191 Words

Censorship and Banned Books Books are dangerous. They make you thinkÂ…feelÂ…wonderÂ…. They make you ask questions (Weiss p.2). At the present time, at least seventy-five books are being banned. This is hurting our culture more than it is helping. This has to be stopped; books cannot be taken off of the shelves at the rate that they are today. The books that are being taken off of the shelves are, for the most part, considered classics. The act of book banning puts limitations on what authors can say, and what readers can read (Dorshemer p.1). The banning of books in America is a violation of our first amendment rights. Amendment 1 of the United States Constitution states as follows: Congress shall make no law respecting an†¦show more content†¦Because of the nature of stealth censorship, it is difficult to document and impossible to quantify. These quiet book bannings affect every aspect of the book world. Librarians, who buy at least half of hardcover literary trade books published for children and young adults, have ever-tightening budgets and face a constricted job market. Under pressure from administrators not to land their schools in the midst of controversy, many librarians have become increasingly cautious about the kind of books they order (Weiss). The function of books is to initiate thought in the readers mind. If books are continually being banned and censored, what thoughts are people going to have? The answer is none. This would turn our population into a bunch of people who cant think for themselves. This situation is very similar to that of Ray Bradburys Fahre nheit 451. In this engaging story, no controversial books are allowed into circulation because they make people think, and that is considered to be a bad thing. Is this idea that far fetched, though? Our world could turn into this world if organizations are allowed to ban books that they believe to be offensive or revolting. The act of banning books isShow MoreRelatedThe Pros And Cons Of Censorship In Libraries708 Words   |  3 PagesCensorship in some libraries is a big issue amongst people across the world. Censorships definition is the suppression or prohibition of any part of a book, film, news, etc that are thought to be considered as a politically unacceptable, or cause a threat to society. Many people believe that censorship is against our constitution. Some people believe although, that censorship was created to protect students and other people from the harm ful information that may be inside some of the books. One ofRead MoreBanning Books in Schools Essay983 Words   |  4 PagesThe practice of the censorship of books in schools has been prevalent due to the explicit content of them. Parents have been complaining to schools about books that count as required reading because they disapprove with the points made in the book. If a book consists of offensive or sexually explicit material, then parents would challenge the schools about them in order to prevent their children from reading them. Censorship in general has been an intensely debated issue because it is consideredRead MoreThe Importance Of Censorship In Libraries728 Words   |  3 PagesCensorship is a huge thing within todays society, Censorship in libraries is when a school board, a parent, or just anyone challenges a book that is explicit with sexual language, homosexuality, and or religion. The meaning of censorship is to ban a book, its not necessarily up to the library, b ut more so to the community and the school board. Anyone can challenge a book to be censored, even if it’s not explicit, if you personally take offense to a book you can challenge it to be a censored orRead MoreCensorship For Middle School Students Essay1111 Words   |  5 PagesCensorship by definition is the suppression of speech or removal of communicative material which may be considered objectionable or repulsive. Censorship is nothing new and its effects are constantly felt throughout society. Many societies use censorship to protect the established moral and social order. Book censorship in western cultures can be traced to the earliest years of Christianity, when the church began to suppress opposing views as unorthodox. In ancient times, before the printing pressRead More The Controversy Around Banning Books Essay852 Words   |  4 Pages The subject of censorship is a very controversial one, especially the banning of books. Many people believe they must protect th emselves and others from the quot;evilsquot; of many classic books and works of art because they can be deemed quot;indecentquot; in one way or another. Many believe that this is absurd and censorship in its current form is a violation of our First Amendment right to free speech. Personally, I align myself with the latter, however I do feel there are occasions whereRead MoreThe Controversy Around Banning Books889 Words   |  4 PagesThe subject of censorship is a very controversial one, especially the banning of books. Many people believe they must protect themselves and others from the evils of many classic books and works of art because they can be deemed indecent in one way or another. Many believe that this is absurd and censorship in its current form is a violation of our First Amendment right to free speech. Personally, I align myself with the latter, however I do feel there are occasions where censorship is justifiableRead MoreIts Time to STOP Banning Books Essay1383 Words   |  6 Pagesto make it easier for people to talk about sex in a more mature manner. Banning books that contain sexual content, vulgarity, and violence give children and young adults a reason to snicker about these topics when discussed in class because we are taught that these topics are not appropriate to talk about publicly. There are many factors that play a major role in how an individual perceives certain topics in books. If taught at an earlier age that these topics are suitable for mature discussionRead MoreCensorship Of Classic Books1325 Words   |  6 PagesTitle: Research Paper Censorship of Classic Novels in Canada and the United States Ashley Sprague 7607211 College Reading and Writing Skills/ COMM1085 Dawn Grimmer Many novelists in today’s society have the growing responsibility of censoring their work, ultimately loosing their freedom of expression. Canada is no different from other countries who have begun the long list of â€Å"banned and challenged classic novels.† Most of the Canadian population can remember studying Harper Lee’s ToRead MoreEssay on Is Censorship Unconstitutional?919 Words   |  4 Pages Censoring knowledge is unconstitutional. Censorship had been going on since the beginning of the written word. This means that is not hard to say that it has been used as a manipulation tactic since the first man, or woman, placed their coal to a piece of dried goat skin. So does this make it wrong? To understand censorship, you have to start at the beginning. Censorship, no matter the definition, is when people who have power, wish to limit the knowledge of what we are receiving, orRead MoreCensorship in Literature and Why We Need to Get Rid of It815 Words   |  3 Pagesall books that have been banned for profanity, references to the occult and witchcraft, references to drugs and alcohol, and many other reasons. Censorship could have started as early as 339 BCE in Rome, when Socrates, a renowned Greek Philosopher, was sentenced to drink poison for his corruption of youth and his acknowledgement of unorthodox divinities (Newth 1). This was what modern censorship evolved from, the punishments becoming less and less severe from the poison drinking. Censorship is the

How Far Henri Fayols Principle of Management Is Relevant...

Background One of the first persons to sit down and try to work out what managers do (and what they should do) was a Frenchman called Henri Fayol. Fayol was born in Istanbul in 1841 in a French middle class family. After his graduation in 1860, he began working as an engineer at a large mining company in France (S.A. commentart-Fourchambault). He eventually became the director, at a time when the mining company employed more than 1,000 people in. Through the years, Fayol began to develop what he considered to be the 14 most important principles of management. Essentially, these explained how managers should organize and interact with staff. In 1916, two years before he stepped down as director, he published his 14 Principles of†¦show more content†¦3. Discipline: Fayol considered discipline, as respect for agreements which are directed at achieving obedience, application, energy and the outward marks of respect. Authority is of two types: one that stems from the official position and the other that results from personal knowledge, character and competence. Again Fayol has given us a scintillating expression: He says: Discipline is what managers make it. If managers are disciplined in their own work, the entire organisation becomes disciplined. If the manager is slack and slovenly in his work, people also become indifferent towards their work. Fayol thought essential to have supervisors who are competent, impartial and social. 4. Unity of Command: The workers should receive orders only from one source. Emphasizing on the importance of unity of command, Fayol wrote, Should it be violated, authority is undermined. Discipline is in jeopardy, order disturbed and stability threatened. This rule seems fundamental to me and so I have given it the rank of a principle. According to him, A body with two heads is in the social as in the animal sphere as monster and has difficulty in surviving. 5. Unity of Direction: By Unity of direction Fayol meant one unit and one plan for group of activities having the same objective. Fayol wrote, unity of direction (one unit,Show MoreRelatedTheories of Organizational Behavior10512 Words   |  43 Pagesorganizations get busy organizing each other, how then are we to think of ‘belonging’? And how can we stop tradition from being the Other of modernization? Are there forms of affiliation and belonging that are not based on exclusion, exploitation, precedent and privilege? Organization Theory These are the issues that Organization theory answers. As we all know, Organizational theory, encompasses the systematic study and careful application of knowledge about how people act within organizations. It encompassesRead MoreMGT1FOM Key Management Theorists26579 Words   |  107 PagesMGT1FOM Key Management Theorists The theorists covered in this MGT1FOM Key Management Theorist study reference guide have each made significant contributions to management theory. It is recommended that MGT1FOM students have a working understanding of the contributions of each of these theorists. Unless noted otherwise, the source of the content for each theorist is adapted from: Wren, DA Bedeian, AG 2009, The Evolution of Management Thought, 6th edn., John Wiley Sons, Hoboken, NJ. ContentsRead MoreHistory of Management Thought Revision17812 Words   |  72 PagesPart Two The Scientific Management Era The purpose of Part Two is to begin with the work of Frederick W. Taylor and trace developments in management thought in Great Britain, Europe, Japan, and the U.S.A. up to about 1929. Taylor is the focal point, but we will see his followers as well as developments in personnel management and the behavioral sciences. Henri Fayol and Max Weber will be discussed, although their main influence came later, and we will conclude with an overview of the influenceRead MoreManagement Theory14588 Words   |  59 PagesChapter two The Evolution of Management Theory Learning Objectives 1. Describe how the need to increase organizational efï ¬ ciency and effectiveness has guided the evolution of management theory. 2. Explain the principle of job specialization and division of labour, and tell why the study of person–task relationships is central to the pursuit of increased efï ¬ ciency. 3. Identify the principles of administration and organization that underlie effective organizations. 4. 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The division of labor is also referred to by the term job specification. (False; easy; p. 28) 3. In the Industrial Revolution, machine power began substituting for human power. (True; easy; p. 29) 4. The Industrial RevolutionRead MoreOrganizational Behaviour Analysis28615 Words   |  115 PagesModel Making Sense of Organisations: Metaphorical knowledge. Traditional Management: Mechanism, Rationality and Bureaucracy. Modified Bureaucracy: The Human Relations Movement and Job Design. Organisational Culture: Real and imagined. Why Work?: The motivation to get out of bed in the morning. The Politics of Organising: Goals? Whose Goals? Power and Conflict in Organisations: Pathology or Normality? Leadership and Management: The gentle art of being in charge? 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Down syndrome and Spina Bifida cause, effects an Essay Example For Students

Down syndrome and Spina Bifida cause, effects an Essay d treatment Many individuals are born with defects due to genetic factors. Some such defects occur because the child inherits a defective gene, or genes from the parents. Others are caused through mutations- spontaneous changes that occur to a gene or chromosome. Environmental factors affecting the foetus during the uterine development may also cause defects. If, during pregnancy, a woman smokes, consumes alcohol or other drugs, or suffers dietary deficiencies, the developing foetus may be adversely affected. About one in every seven hundred births is Down syndrome baby. Down syndrome is now more frequently referred to as trisomy- 21, as new individuals with the disorder have three of the chromosome numbers twenty-one. Characteristics of a baby with Downs Syndrome include a small, round head with a large tongue and a broad skull; a short stature and stubby fingers; malformation of the heart, ears, hands and feet; and mental retardation. Sexual maturity is rarely attained. The risk of having a child with Down syndrome increases sharply if a woman is reaching the end of her child-bearing period. For women aged over 45 or over the risk is around one in fifty, whereas for women in their middle reproductive years- around 20-35 years- the risk is only about one in a hundred. Down syndrome can be detected in cells taken from the amniotic fluid of a pregnant woman, in a procedure called amniocentesis. Women having children late in life are strongly advised to have such a test. If the condition is detected early in the pregnancy, the parents have the option of a therapeutic abortion, whereas such practices are legal. About two in every thousand babies born in Australia have a neural tube defect and about half of these have spina bifida. Spina bifida occurs when the vertebrae of the spinal column fail to form a complete bony arch around the spinal cord. In about fifty percent of cases it is the lower back region of the spine that is affected. In serious cases, the coverings of the spinal cord and the wall of the spinal cavity itself may protrude, resulting in the opening of the neural canal to the exterior. Surgery to repair this is condition often results in paralysis of the lower limbs and associated lack of control of bowel and bladder functions. In less severe cases the spinal deformity may be small, and when it is repaired the child is able to walk and function normally. The incidence of spina bifida varies considerably between countries. Researchers have been led to believe that there is a strong environmental influence in spina bifida. In recent years a link has been established between inadequate intake of folic acid before and during pregnancy and the incidence of neural tube defects like spina bifida. A genetic link to spina bifida is also likely. All women who have a history of neural defects or spina bifida in the family are at an increased risk of themselves producing a baby with a neural tube defect. However, over ninety five percent of neural tube defects occur in families where there has never been an infected child. In some cases, the factor with the greater effect can be identified; whether it be environmental factors or heredity, but never the factor that is most important. Many of the characteristics displayed by humans are due to the interaction of both heredity and environment. The height to which an individual grows for example, is a case where heredity plays a role in the determination of the end result. If a person has tall parents, it is more likely that he or she too, will also be tall. In addition, growth is affected by environmental factors like nutrition. The question of that of the two factors- heredity or environment is the more important has no simple answer. .

Financial Management of Theory and Practice - MyAssignmenthelp.com

Question: Discuss about the Financial Management of Theory and Practice. Answer: Analysis of the Income Statement In order to evaluate the common size income statement of Microsoft for last three years in order to report on change in net income due to change in expenses there is need to carry out the trend analysis. Trend analyses are of two types, horizontal trend analysis and vertical trend analysis. Below are vertical and horizontal trend analyses (Horngren, 2012): INCOME STATEMENT Particulars 2015-06 2016-06 2017-06 USD in millions except per share data Revenue $ 93,580.00 $ 85,320.00 $ 89,950.00 Cost of revenue $ 33,038.00 $ 32,780.00 $ 34,261.00 Gross profit $ 60,542.00 $ 52,540.00 $ 55,689.00 Operating expenses Research and development $ 12,046.00 $ 11,988.00 $ 13,037.00 Sales, General and administrative $ 20,324.00 $ 19,260.00 $ 20,020.00 Restructuring, merger and acquisition Other operating expenses $ 10,011.00 $ 1,110.00 $ 306.00 Total operating expenses $ 42,381.00 $ 32,358.00 $ 33,363.00 Operating income $ 18,161.00 $ 20,182.00 $ 22,326.00 Interest Expense $ 781.00 $ 1,243.00 $ 2,222.00 Other income (expense) $ 1,127.00 $ 812.00 $ 3,045.00 Income before taxes $ 18,507.00 $ 19,751.00 $ 23,149.00 Provision for income taxes $ 6,314.00 $ 2,953.00 $ 1,945.00 Net income $ 12,193.00 $ 16,798.00 $ 21,204.00 (Annual Report, 2016 and 2017) INCOME STATEMENT (Vertical Analysis) Particulars 2015-06 2016-06 2017-06 USD in millions except per share data Revenue 100.00% 100.00% 100.00% Cost of revenue 35.30% 38.42% 38.09% Gross profit 64.70% 61.58% 61.91% Operating expenses Research and development 12.87% 14.05% 14.49% Sales, General and administrative 21.72% 22.57% 22.26% Restructuring, merger and acquisition 0.00% 0.00% 0.00% Other operating expenses 10.70% 1.30% 0.34% Total operating expenses 45.29% 37.93% 37.09% Operating income 19.41% 23.65% 24.82% Interest Expense 0.83% 1.46% 2.47% Other income (expense) 1.20% 0.95% 3.39% Income before taxes 19.78% 23.15% 25.74% Provision for income taxes 6.75% 3.46% 2.16% Net income 13.03% 19.69% 23.57% INCOME STATEMENT Horizontal Analysis) Particulars 2015-06 2016-06 2017-06 USD in millions except per share data Revenue 100.00% 91.17% 96.12% Cost of revenue 100.00% 99.22% 103.70% Gross profit 100.00% 86.78% 91.98% Operating expenses Research and development 100.00% 99.52% 108.23% Sales, General and administrative 100.00% 94.76% 98.50% Restructuring, merger and acquisition Other operating expenses 100.00% 11.09% 3.06% Total operating expenses 100.00% 76.35% 78.72% Operating income 100.00% 111.13% 122.93% Interest Expense 100.00% 159.15% 284.51% Other income (expense) 100.00% 72.05% 270.19% Income before taxes 100.00% 106.72% 125.08% Provision for income taxes 100.00% 46.77% 30.80% Net income 100.00% 137.77% 173.90% (Annual Report, 2016 and 2017) Observations for the income Statement Analysis It has been noted that there has been constant increase in cost of good gold as it was 35.30 % of the net sales in year 2015 and increased to 38.42% to net sales in year 2016. So it can be said that increase in percentage of cost of goods sold as against the sales has decreased the net income of the company. Selling and general expenses together termed as operating expenses has decreased a lot in year 2016 as compared to year 2015. In year 2015 operating expenses was 45.29% that was reduced to 37.93 % in year 2016 and 37.09% in year 2017. So it can be said that the decrease in operating expenses has lead to some increase in net income of the company. Depreciation refers to notional expense as it does not lead to cash flow of resources but it impacts the net income of company. There has been increase in depreciation amount year by year that leads to decrease in net income of the company. Taxes are the expenses that are paid to the government and it decreases the net income of the company. In year 2016 and 2017 there has been decrease in tax expenses as compared to year 2015 which leads to increase in net income of the Microsoft in both the years. There has been constant decrease in net income of the company (Brigham Ehrhardt, 2007) Analysis of the Balance Sheet Same horizontal and vertical trend analysis of the balance sheet has been carried down below and various observations are made. BALANCE SHEET Particulars 2015-06 2016-06 2017-06 USD in millions except per share data Assets Current assets Cash Cash and cash equivalents $ 5,595.00 $ 6,510.00 $ 7,663.00 Short-term investments $ 90,931.00 $ 106,730.00 $ 125,318.00 Total cash $ 96,526.00 $ 113,240.00 $ 132,981.00 Receivables $ 17,908.00 $ 18,277.00 $ 19,792.00 Inventories $ 2,902.00 $ 2,251.00 $ 2,181.00 Deferred income taxes $ 1,915.00 Other current assets $ 5,461.00 $ 5,892.00 $ 4,897.00 Total current assets $ 124,712.00 $ 139,660.00 $ 159,851.00 Non-current assets Property, plant and equipment Gross property, plant and equipment $ 32,337.00 $ 38,156.00 $ 47,913.00 Accumulated Depreciation -$ 17,606.00 -$ 19,800.00 -$ 24,179.00 Net property, plant and equipment $ 14,731.00 $ 18,356.00 $ 23,734.00 Equity and other investments $ 12,053.00 $ 10,431.00 $ 6,023.00 Goodwill $ 16,939.00 $ 17,872.00 $ 35,122.00 Intangible assets $ 4,835.00 $ 3,733.00 $ 10,106.00 Other long-term assets $ 2,953.00 $ 3,642.00 $ 6,250.00 Total non-current assets $ 51,511.00 $ 54,034.00 $ 81,235.00 Total assets $ 176,223.00 $ 193,694.00 $ 241,086.00 Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt $ 7,484.00 $ 12,904.00 $ 10,121.00 Accounts payable $ 6,591.00 $ 6,898.00 $ 7,390.00 Taxes payable $ 606.00 $ 580.00 $ 718.00 Accrued liabilities $ 5,096.00 $ 5,264.00 $ 5,819.00 Deferred revenues $ 23,223.00 $ 27,468.00 $ 34,102.00 Other current liabilities $ 6,858.00 $ 6,243.00 $ 6,377.00 Total current liabilities $ 49,858.00 $ 59,357.00 $ 64,527.00 Non-current liabilities Long-term debt $ 27,808.00 $ 40,783.00 $ 76,073.00 Deferred taxes liabilities $ 2,835.00 $ 1,476.00 $ 531.00 Deferred revenues $ 2,095.00 $ 6,441.00 $ 10,377.00 Other long-term liabilities $ 13,544.00 $ 13,640.00 $ 17,184.00 Total non-current liabilities $ 46,282.00 $ 62,340.00 $ 104,165.00 Total liabilities $ 96,140.00 $ 121,697.00 $ 168,692.00 Stockholders' equity Common stock $ 68,465.00 $ 68,178.00 $ 69,315.00 Retained earnings $ 9,096.00 $ 2,282.00 $ 2,648.00 Accumulated other comprehensive income $ 2,522.00 $ 1,537.00 $ 431.00 Total stockholders' equity $ 80,083.00 $ 71,997.00 $ 72,394.00 Total liabilities and stockholders' equity $ 176,223.00 $ 193,694.00 $ 241,086.00 BALANCE SHEET (Vertical Analysis) Particulars 2015-06 2016-06 2017-06 USD in millions except per share data Assets Current assets Cash Cash and cash equivalents 3.17% 3.36% 3.18% Short-term investments 51.60% 55.10% 51.98% Total cash 54.77% 58.46% 55.16% Receivables 10.16% 9.44% 8.21% Inventories 1.65% 1.16% 0.90% Deferred income taxes 1.09% 0.00% 0.00% Other current assets 3.10% 3.04% 2.03% Total current assets 70.77% 72.10% 66.30% Non-current assets Property, plant and equipment Gross property, plant and equipment 18.35% 19.70% 19.87% Accumulated Depreciation -9.99% -10.22% -10.03% Net property, plant and equipment 8.36% 9.48% 9.84% Equity and other investments 6.84% 5.39% 2.50% Goodwill 9.61% 9.23% 14.57% Intangible assets 2.74% 1.93% 4.19% Other long-term assets 1.68% 1.88% 2.59% Total non-current assets 29.23% 27.90% 33.70% Total assets 100.00% 100.00% 100.00% Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt 4.25% 6.66% 4.20% Accounts payable 3.74% 3.56% 3.07% Taxes payable 0.34% 0.30% 0.30% Accrued liabilities 2.89% 2.72% 2.41% Deferred revenues 13.18% 14.18% 14.15% Other current liabilities 3.89% 3.22% 2.65% Total current liabilities 28.29% 30.64% 26.77% Non-current liabilities Long-term debt 15.78% 21.06% 31.55% Deferred taxes liabilities 1.61% 0.76% 0.22% Deferred revenues 1.19% 3.33% 4.30% Other long-term liabilities 7.69% 7.04% 7.13% Total non-current liabilities 26.26% 32.18% 43.21% Total liabilities 54.56% 62.83% 69.97% Stockholders' equity Common stock 38.85% 35.20% 28.75% Retained earnings 5.16% 1.18% 1.10% Accumulated other comprehensive income 1.43% 0.79% 0.18% Total stockholders' equity 45.44% 37.17% 30.03% Total liabilities and stockholders' equity 100.00% 100.00% 100.00% (Annual Report, 2016 and 2017) BALANCE SHEET (Horizontal Analysis) Particulars 2015-06 2016-06 2017-06 USD in millions except per share data Assets Current assets Cash Cash and cash equivalents 100.00% 116.35% 136.96% Short-term investments 100.00% 117.37% 137.82% Total cash 100.00% 117.32% 137.77% Receivables 100.00% 102.06% 110.52% Inventories 100.00% 77.57% 75.16% Deferred income taxes 100.00% 0.00% 0.00% Other current assets 100.00% 107.89% 89.67% Total current assets 100.00% 111.99% 128.18% Non-current assets Property, plant and equipment Gross property, plant and equipment 100.00% 117.99% 148.17% Accumulated Depreciation 100.00% 112.46% 137.33% Net property, plant and equipment 100.00% 124.61% 161.12% Equity and other investments 100.00% 86.54% 49.97% Goodwill 100.00% 105.51% 207.34% Intangible assets 100.00% 77.21% 209.02% Other long-term assets 100.00% 123.33% 211.65% Total non-current assets 100.00% 104.90% 157.70% Total assets 100.00% 109.91% 136.81% Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt 100.00% 172.42% 135.24% Accounts payable 100.00% 104.66% 112.12% Taxes payable 100.00% 95.71% 118.48% Accrued liabilities 100.00% 103.30% 114.19% Deferred revenues 100.00% 118.28% 146.85% Other current liabilities 100.00% 91.03% 92.99% Total current liabilities 100.00% 119.05% 129.42% Non-current liabilities Long-term debt 100.00% 146.66% 273.57% Deferred taxes liabilities 100.00% 52.06% 18.73% Deferred revenues 100.00% 307.45% 495.32% Other long-term liabilities 100.00% 100.71% 126.88% Total non-current liabilities 100.00% 134.70% 225.07% Total liabilities 100.00% 126.58% 175.46% Stockholders' equity Common stock 100.00% 99.58% 101.24% Retained earnings 100.00% 25.09% 29.11% Accumulated other comprehensive income 100.00% 60.94% 17.09% Total stockholders' equity 100.00% 89.90% 90.40% Total liabilities and stockholders' equity 100.00% 109.91% 136.81% (Annual Report, 2016 and 2017) Observation made on the balance sheet changes: The cash and cash equivalents ranges 3% to 4% of the total assets in all the last three years The inventory ranges 0.90% to 2.00% of the total assets in all the last three years The account receivable ranges 8.00 % to 11.00 % of the total assets in all the last three years The long term debt ranges 25.00 % to 45.00 % of the total Liabilities and Shareholder Equity in all the last three years. It can be better seen in vertical analysis of balance sheet The equity ranges 28.00 % to 40.00 % of the total Liabilities and Shareholder Equity in all the last three years The retained earnings range 1.00 % to 5.00 % of the total Liabilities and Shareholder Equity in all the last three years (Besley Brigham, 2014) References Annual Report. 2016. Microsoft Corporation. Retrieved 5 December 2017, from https://www.microsoft.com/en-us/Investor/annual-reports.aspx Annual Report. 2017. Microsoft Corporation. Retrieved 5 December 2017, from https://www.microsoft.com/en-us/Investor/annual-reports.aspx Besley, S. Brigham, E. 2014. Principles of Finance. Cengage Learning. Brigham, E. Ehrhardt, M. 2007. Financial Management: Theory Practice. Cengage Learning. Horngren, C. 2012. Financial Accounting. Pearson Higher Education AU.