theoretical framework of financial management

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February 10, 2020

A theoretical framework consists of concepts and, together with their definitions and reference to relevant scholarly literature, existing theory that is used for your particular study. In this paper we aim to clarify the definition and use of conceptual frameworks. Revised on August 14, 2020. By publishing OPM3 and standards on program and portfolio management, PMI is contributing to the field's expanding view of managing projects, one that involves achieving strategic objectives through projects. 2014 05-17 05-55-39-_h-framework_notes_handout-print_no_solutions “Dividend policy growth and the valuation of share.”, Modigliani, F. and M. Miller. A Framework for Financial Reporting is a set of theoretical principles and concepts that underlie the preparation and presentation of financial statements. With over 12,500 members from around the globe, INFORMS is the leading international association for professionals in operations research and analytics. “The cost of capital, corporation finance and the theory of investment.”, Modigliani, F. and M. Miller. “Markowitz, Miller, and Sharpe: the first Nobel laureates in finance,”, Lee, C. F. and J. C. Junkus. The heterogeneity in view about the financial inclusion prevails across the globe. A strong theoretical framework gives your research direction, allowing you to convincingly interpret, explain and generalize from your findings. “The Modigliani–Miller proposition after 30 years.”, Miller, M. H. and F. Modigliani. Management Science is a cross-functional, multidisciplinary examination of advances and solutions supporting enhanced strategic planning and management science. If you continue browsing the site, you agree to the use of cookies on this website. This item is part of JSTOR collection S. J. Chang* ... identifying ability in today's financial management, the paper advocates ... upfront where a particular finance theory fits within the framework of financial decision-making. The framework also builds upon the theory of collaboration and emphasizes that risk management is influenced by the collaboration – cooperation and coordination - between the key stakeholders. Generally Accepted Accounting Principles (US GAAP) provide a framework for quantifying and reporting, in financial terms, the assets, liabilities, and owners’ equity (“capital”) of the reporting entity. pp 3-22 | The theoretical framework of Accounting refers to the set of frameworks, methods, and assumptions used in the study and application of accounts in financial situations. Despite this, a wide gap seems to exist between the information and logic structures programmed into financial models, and the precepts and algorithms derived from a normative theory of corporate financial management. “The pricing of options and corporate liabilities.”, Cox, J., S. A. Ross, and M. Rubinstein. 1981 “Market imperfections, agency problems, and capital structure: a review.”, Beranek, W. 1981. View Notes - Financial management 001 from BUSINESS BUD 005 at KCA University. 1979. Practices towards Organizational Performance in Palestinian Commercial Banks . Theoretical Framework of E-Business Competitiveness ... Financial services E-business solutions such as e-commerce, emarketing, supply chain management, resource planning system, - customer relationship management and others create diverse benefits for the business. “Corporate finance: an overview.”, Ross, S. 1976. Theoretical Framework Of Financial Management Description. Iasb 2011 Ghulam Mustafa. Figure 1. (Thornburg, 2000) 2.1 Introduction Collaborative learning through structured blending of online tutorials, and lecture 1983. Part of Springer Nature. If no conceptual framework existed, then it is more likely that accounting standards would be produced on a haphazard basis as particular issues and circumstances arose. INFORMS promotes best practices and advances in operations research, management science, and analytics to improve operational processes, decision-making, and outcomes through an array of highly-cited publications, conferences, competitions, networking communities, and professional development services. A theory of corporate financial management is summarized from the broad flow of finance literature. Check out using a credit card or bank account with. Introduction In Business like merchandising Ordering and billing system with inventory management plays an important role in the industry. Meckling. (Thornburg, 2000) 2.1 Introduction Collaborative learning through structured blending of online tutorials, and lecture The theoretical framework is an important concept in research. Finally, we will look at the option pricing theory and futures valuation and hedging. Cite as. ©2000-2020 ITHAKA. “The determination of financial structure: the incentive signalling approach.”, Ross, S. 1977b. Funds Management in NGOs – A Conceptua l Framework . Theory of accounts includes both the study of historical accounting methods as well as accounting practices which are used in any current financial application. A Conceptual framework is a visual representation that helps to illustrate the expected relationship between cause and effect in a financial context. propose that more attention should be given to the demand side of the financial management problem. This process further would help board of management and enterprise initiator in determining the company strategy and future policy. Beyond the intellectual difficulties, moreover, there are political dimensions which cause a reluctance to address an objective function explicitly and directly. JSTOR is part of ITHAKA, a not-for-profit organization helping the academic community use digital technologies to preserve the scholarly record and to advance research and teaching in sustainable ways. Includes relevant contributions from diverse fields: Accounting and finance Business strategy Decision analysis Information systems Manufacturing and distribution Marketing Mathematical programming and networks Organization performance Public sector applications R&D;/innovation Stochastic models and simulation Strategy and design Supply chain management. This service is more advanced with JavaScript available, Handbook of Quantitative Finance and Risk Management Financial Distress Prediction in an International Context: A Review and Empirical Analysis of Altman's Z‐Score Model. “Hedgers’ demand for futures contracts: a theoretical framework with applications to the United States soybean complex.” Food Research Institute Studies 11, 237–256. Guided by a relevant theory, you are given a basis for your hypotheses and choice of research methods. A managerial theory of finance which is emerging in the literature can be briefly stated as follows. View Notes - Financial management 001 from BUSINESS BUD 005 at KCA University. Managerial responsibility and accountability for performance outputs and outcomes include financial performance and A Theoretical Framework on the Level of Risk Management Implementation in the Nigerian Banking Sector: The Moderating Effect of Top Management S upport.pdf Content available from CC … … 1984. This “capital” is the difference between the measured and reported assets and the measured and reported liabilities. exposes the beginner to the discipline financial management Slideshare uses cookies to improve functionality and performance, and to provide you with relevant advertising. While largely refuting this criticism, Ball (1994) admits that the theory has obvious limitations. Google Scholar. Management Science CrossRef Google Scholar. 1978. It is basically applying general management concepts to the cash of the company. Objectives of the Disclosure System and Financial Reporting 1. Impact Factor: 4.614 . Financial Management Framework Defining, presenting and using financial information. “Research directions in finance.” ... Rutledge, D. J. S. 1972. Edward I. Altman; Małgorzata Iwanicz‐Drozdowska; Erkki K. Laitinen; Arto Suvas; Pages: 131-171; First Published: 5 April 2016 The theoretical framework must demonstrate an understanding of theories and concepts that are relevant to the topic of your research paper and that relate to the broader areas of knowledge being considered. “The option pricing model and the risk factor of stock.”, Howard, C. T. and L. J. D’Antonio. Theoretical Framework. Theoretical Framework and Literature Review We are on the cusp of a completely “new era”, and changes must be made in education to ensure that all students leave school prepared to face the challenges of a redefined world. Financial Management is about preparing, directing and managing the money activities of a company such as buying, selling and using money to its best results to maximise wealth or produce best value for money. LECTURE 1: THEORETICAL FRAMEWORK OF FINANCIAL MANAGEMENT By DR. TIRIMBA IBRAHIM 1.1 INTRODUCTION Finance is a branch of The conceptual framework methodology has been applied across a broad spectrum of disciplines as a theoretical modelling tool. Students Journal of Risk and Financial Management (ISSN 1911-8074; ISSN 1911-8066 for printed edition) is an international peer-reviewed open access journal on risk and financial management. © 2020 Springer Nature Switzerland AG. “On the irrelevance of corporate financial policy.”, Taggart, R. A Jr. 1980. Would you like to get the full Thesis from Shodh ganga along with citation details? The users’ are percieved to gain benefits from the increased credibility, these benefits are . Framework for Financial Reporting helps in the preparation of … Test on Basic Theory Concepts of Financial Management checks the extent of clarity you have on the basics of Financial Management. Not logged in The theoretical framework defines the key concepts in your research, proposes relations between them, and discusses relevant theories based on a literature review. Third, we examine Markowitz portfolio theory. “Financial analysis and planning: an overview.”, Leland, H. and D. Pyle. Compared with the experience of ten years ago, computer-based financial modeling systems are today gaining much greater acceptance in business organizations. In this regard, it is of interest to note that key stakeholders may vary in the progression through each subsequent phase. “Optimal capital structure under corporate and personal taxation.” Journal of, Galai, D. and R. W. Masulis. Finance and Investment – a Theoretical Framework Takao Kobayashi (University of Tokyo) 1. However, there is generally a large discrepancy between investors and management regarding the opportunity to obtain such information. This article explains the Conceptual Framework, also called a Conceptual Model in a practical way. After reading you will understand the basics of this powerful problem solving and analytic tool. A theoretical framework consists of concepts together with their definitions and existing theories that are used for your particular study. For terms and use, please refer to our Terms and Conditions Over 10 million scientific documents at your fingertips. If you find product , Deals.If at the time will discount more Savings So you already decide you want have Theoretical Framework Of Financial Management for your, but you don't know where to get the best price for this Theoretical Framework Of Financial Management . Then there is the problem of dealing satisfactorily with strategic uncertainty, and the way that uncertainty is distributed within the managerial organization. 1963. ... are within the capacity of the management. The financial management framework within an organisation is integral to the structures, processes, controls and behaviours that constitute effective corporate governance1. Introduction To Financial Management. ... yThe value of the firm is the sum of the value of all financial claims outstanding. As a basic framework of this book, development of the social system is considered a process of interactions between the economic subsystem and the cultural-institutional subsystem. A theoretical framework consists of concepts together with their definitions and existing theories that are used for your particular study. THEORETICAL FRAMEWORK 2.1 Internal Control In running profit or non-profit formal organizations, performed internal control has significant functions. “The theory of hedging and speculation in commodity futures.”, Lee, C. F. 1991. The theory is critically opposed by, among others, a group of finance scholars known as behavioralists. 74.124.195.219. Therefore, the proposed theoretical framework for this study may be a useful tool for academics to understand these antecedents in the future and improve on them. “Corporate income taxes and the cost of capital: a correction.”, Pogue, G. A. and K. Lull. “A risk-return measure of hedging effectiveness.”, Hsia, C. C. 1981. The main purpose of this chapter is to explore important finance theories. “Informational asymmetries, financial structure, and financial intermediation.”, Miller, M. H. 1988. Request Permissions. “Mutual fund separation in financial theory – the separating distributions.”, Rutledge, D. J. S. 1972. Second, we discuss the Modigliani and Miller (M and M) valuation theory. 1.10 Theoretical Framework. We then move on to the capital asset pricing model (CAPM), followed by the arbitrage pricing theory. Conceptual and theoretical framework BP KOIRALA INSTITUTE OF HELATH SCIENCS,, NEPAL. A Theoretical Discussion on Financial Theory: What Should We Teach and How? Proceedings of the University of Vaasa. Finally, multiple and conflicting goal dimensions pose considerable problems in terms of an explicit modeling of a corporate objective function. A theoretical framework for spending review policies at a time of widespread recession by ... performance budgeting, cutback management * Giuseppe Catalano is Professor of Public Economics at the Department of Computer, Control, and Management Engineering “Antonio Ruberti”, ... affected by huge problems of financial sustainability. These basic concepts come handy not just after the 10th Grade, but at all stages from Graduation to Post Graduation and other entrance and finance related Exams like Company Secretary, Chartered Financial Analyst and Chartered Accountancy. LECTURE 1: THEORETICAL FRAMEWORK OF FINANCIAL MANAGEMENT By DR. TIRIMBA IBRAHIM 1.1 INTRODUCTION Finance is a branch of and Wedow, M., “Extraordinary measures in extraordinary times – public measures in support of It is used to track transaction made by the business and responsibility for the item supplies. Research Article. • For strategic cost leadership (Driving Cost). theoretical framework that attempt to explain why this is the case can be found in the collateral debt. When Yunus (1994 a) asked traditional bank about the causes of financial exclusion of poor people, the bank explained that: ‘Banks need collateral. A theoretical framework is a collection of interrelated concepts. Theoretical Framework Of Financial Management. J. Morris McInnes and Willard J. Carleton. The state governor is the chief accounting officer of … Implementation difficulties in three main, but interdependent, areas are identified as causing the gap between theory and practice. option. 1974. Bharathi Karanth . According This implies that the trade balance of a country heavily influences the economic development of … Objectives of the Disclosure System and Financial Reporting 1. For a detailed analysis of state support measures, see Stolz, S.H. A Theoretical Framework for Four Key Selected Determinants of Municipal Financial Performance *Zwelihle Wiseman Nzuza Department of Financial Accounting, Durban University of Technology, South Africa Email: zwnzuza@gmail.com Lawrence Mpele Lekhanya Department of Public Management & Economics, Durban University of Technology, South Africa © 1982 INFORMS Select the purchase Identify your key concepts. The theoretical framework strengthens the study in the following ways: An explicit statement of theoretical assumptions permits the reader to evaluate them critically. To build your theoretical framework, follow these three steps. The poor cannot offer … Conceptual Framework Of Financial Management-B.V.Raghunandan 1. 1980. Theoretical Framework Theoretical framework 2.1 Introduction This chapter entails the theories and terminologies used by the proponents to build and design the computerized system A theoretical framework is a collection of interrelated concepts. Limited studies on risk management in the financial sector in developing countries and lack of research on risk management in the Nigerian financial system, especially the banking sector are part of the motivation. It means applying general management principles to financial resources of the enterprise. CLASSIFICATION OF RISK
FINANCIAL AND NON-FINANCIAL RISKS
There are some element of risk in every aspect of human life and many of these risks have no financial consequences. Read your article online and download the PDF from your email or your account. “Hedgers’ demand for futures contracts: a theoretical framework with applications to the United States soybean complex.”, Stiglitz, J. E. 1969. cleaning the store specific areas and especially assisting the customers additional needs. 2 Better PracticeBetter Practice The Australian National Audit Office produces better practice guides and handbooks as part of its integrated audit approach which includes information services to audit clients. Therefore a conceptual framework will form the theoretical basis for determining which events should be accounted for, how they should be measured and how they should be communicated to the user. First, there is the difficulty of constructing relevant information in a form which would be meaningful in a normative framework. and W.H. “Hedging reconsidered.”, © Springer Science+Business Media, LLC 2010, Handbook of Quantitative Finance and Risk Management, https://doi.org/10.1007/978-0-387-77117-5_1. JSTOR®, the JSTOR logo, JPASS®, Artstor®, Reveal Digital™ and ITHAKA® are registered trademarks of ITHAKA. Division of Credit Risk (Wiley, 2013) Credit risk refers to the probability of the loss emanating from the credit extended as a result of the non-fulfilment of contractual obligations arising from unwillingness or inability of … European Central Bank entitled “An EU Framework for Crisis Management In the Financial Sector”, COM(2010) 579 fi nal, 20 October 2010. Sample theoretical framework of a dissertation. Theoretical Framework. First, we discuss discounted cash-flow valuation theory (classical financial theory). 1. “Can the corporation survive?”, Johnson, L. L. 1960. All Rights Reserved. cleaning the store specific areas and especially assisting the customers additional needs. Management requires a framework which facilitates the modeling of three principal components of the problem, namely the demand for funds, the supply Introduction In Business like merchandising Ordering and billing system with inventory management plays an important role in the industry. Theoretical Framework Measures Management Accounting Systems and Credit Risk Management Policies and . The building construction industry faces challenges, such as increasing project complexity and scope requirements, but shorter deadlines. A theoretical framework on the level of risk management implementation in the Nigerian banking sector: The moderating ... management in the financial sector in developing countries and lack of research on risk management in the Nigerian financial system, especially the banking sector are part of the motivation. 1961. Finally, the reader should be forewarned that the literatures referenced in this survey are somewhat disjoint, involving different concepts, language and paradigms. The understanding and This means that the paper's jargon level to most readers will remain high, even after the authors' attempts to minimize it. At present, however, the research reported in this survey paper suggests that the finance model is incomplete, particularly with regard to inclusion of behavioral and political dimensions of organizational processes under uncertainty. “Research directions in finance.”, Black, F. and M. Scholes. Sample Theoretical Framework. 1958. “The arbitrage theory of capital asset pricing.”, Ross, S. A. It helps you in demonstrating the understanding of existing knowledge related to the subject. Normative finance theory provides a powerful logic for designing information and decision-making structures to support corporate planning. This paper aims to set the conceptual framework for environmental accounting (Environmental, Ecological, Natural resource, ... • Management needs financial data about theses expenditures. Within this, contributions to a normative theory, amenable to corporate financial modeling, are reviewed in some detail. To have a clear picture of developments in public financial management, a multidimensional perspective of the field is needed, since governments--unlike for-profit organizations-- serve multiple and often conflicting interests. If no conceptual framework existed, then it is more likely that accounting standards would be produced on a haphazard basis as particular issues and circumstances arose. “Coherence of the modern theories of finance.”, Jensen, M.C. Such a conflict drives management to hide the truth in financial reporting because of the costly contracting between the management and the shareholders, the limitations in the abilities of the shareholders to understand management actions, and/or problems in communicating information to the shareholders. Revised on August 14, 2020. The risks in financial management are any actions . To have a clear picture of developments in public financial management, a multidimensional perspective of the field is needed, since governments--unlike for-profit organizations-- serve multiple and often conflicting interests. Such a conflict drives management to hide the truth in financial reporting because of the costly contracting between ... El Diri M. (2018) Theoretical Framework. Financial Management means planning, organizing, directing and controlling the financial activities of the enterprise. Within the braod set of managerial activities of an organization, there are several relevant logic structures, including: a financial accounting structure; an economic structure dealing with cash flow, economic value, and marginal rates of return to investment; operating information structures dealing with the conduct of an organization's work; and strategic information structures dealing with an assessment of the external and internal human needs which provide a rationale for an organization's present and future existence. “Option Pricing: A Simplified Approach.”, DeAngelo, H. and R. W. Masulis. Unit I Part A Theoretical Framework for Financial Accounting Bcom sem 1 Delhi university : Accounting is the art of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character and interpreting the … In social cognitive theoretical framework, organizational participants are at the same time both products and producers of their personality, respective environments, and behaviors. Account and Financial Management Journal ISSN: 2456-3374. “Developments in finance theory.”, Working, H. 1953. “Return, risk and arbitrage.” in, Ross, S. 1978. 1977. 1976. 3The Efficient Market Theory presented by Fama (1970) is a prime example. It provides the basis for financial management and control The Abia state Ministry of finance is one of the parent ministries in the Abia State Government. This implies that the trade balance of a country heavily influences the economic development of … “Taxes and corporate capital structure in an incomplete market.”, Weston, J. F. 1981. Beranek, W. 1981. The international trade management is the backbone of every economy. JRFM was formerly edited by Prof. Dr. Raymond A.K. However, there is generally a large discrepancy between investors and management regarding the opportunity to obtain such information. Financial Management 10, 7–22. Framework for Financial Reporting helps in the preparation of standards. Conceptual and theoretical framework BP KOIRALA INSTITUTE OF HELATH SCIENCS,, NEPAL. 2. A strong theoretical framework provides a researcher with an effective scientific basis. Differences between theory and practice are identified and discussed. Access supplemental materials and multimedia. eu crisis management framework – some proposals from the literature 1 From a theoretical perspective, the aforementioned challenges stem principally from the “fi nancial trilemma”, which states that a stable fi nancial system, an integrated fi nancial system “A re-examination of the Modigliani-Miller theorem.”, Stiglitz, J. E. 1974. In predicting future cash flows generated by the entity, information pertaining to the situation the entity faces is essential. The international trade management is the backbone of every economy. A theory of corporate financial management is summarized from the broad flow of finance literature. The central propositions of a normative theory are isolated to provide a basis of comparison for the practice of financial modeling, as observed through a field research study. 2 THEORETICAL FRAMEWORK FOR AUDITING .....3 2.1 Theories of auditing ... the figures presented by the management (in the financial statement). Published on October 14, 2015 by Sarah Vinz. The theoretical framework connects the researcher to existing knowledge. This is a preview of subscription content, Barnea, A., R. A. Haugen, and L. W. Senbet. A Framework for Financial Reporting is a set of theoretical principles and concepts that underlie the preparation and presentation of financial statements. The financial reporting process is concerned with providing information that is useful in business and economic decision-making process. DTI (2000) and Chaffey The first step is to pick out the key terms from your problem statement and research questions. Within this, contributions to a normative theory, amenable to corporate financial modeling, are reviewed in some detail. Cox and published by Prof. Dr. Alan Wong online in one yearly volume from 2008 until end 2012. The systematic provision of information in each logical mode, and the translation between modes, poses a considerable intellectual and practical challenge. An effective theoretical framework helps the reader in making the evaluation of guiding assumptions. Our proposed theoretical framework could be easily applied and would probably hold good in practically 80%–90% of countries. Students studying in the college or the University of Singapore often face issues in preparing the theoretical framework. Theoretical framework Additionally, economic uncertainty and rising business competition with a subsequent decrease in profit margins for the industry demands the development of new approaches to construction management. In predicting future cash flows generated by the entity, information pertaining to the situation the entity faces is essential. The former consists of activities combining economic resources (labour, capital, and natural resources) through technology to produce goods and services useful for human living. Theoretical and Conceptual Framework Essay Sample. Not affiliated Since October 2013, it is published monthly and online by MDPI. Our proposed theoretical framework could be easily applied and would probably hold good in practically 80%–90% of countries. However, there appear to be as many definitions of a conceptual framework and its uses as there are conceptual frameworks. It provides readers with directions. It is used to track transaction made by the business and responsibility for the item supplies. Concepts often have multiple definitions, so the theoretical framework involves clearly defining what you mean by each term. 1977a. Theoretical Framework and Literature Review We are on the cusp of a completely “new era”, and changes must be made in education to ensure that all students leave school prepared to face the challenges of a redefined world. How to create a theoretical framework. H. and D. Pyle Artstor®, Reveal Digital™ and ITHAKA® are registered trademarks of ITHAKA Lee, C. 1991... Framework helps the reader to evaluate them critically with an effective scientific basis this powerful problem solving and tool! Business and responsibility for the item supplies the evaluation of guiding assumptions much greater acceptance in business like Ordering! Management problem arbitrage theory of capital asset pricing. ”, Taggart, R. a Jr. 1980, C. 1991. Step is to pick out the key terms from your findings, LLC 2010, Handbook of finance. – a Conceptua l framework framework for financial Reporting is a set of theoretical principles and concepts that underlie preparation! Financial policy. ”, Ross, S. A. Ross, and M. Rubinstein “ can corporation. ( University of Singapore often face issues in preparing the theoretical framework strengthens the study in collateral! Modeling of a country heavily influences the economic development of … theoretical consists. Browsing the site, you are given a basis for your hypotheses choice. It helps you in demonstrating the understanding of existing knowledge the collateral debt sum of the Modigliani-Miller theorem. ” Rutledge... Uncertainty, and capital structure under corporate and personal taxation. ” Journal of Galai... Corporate income taxes and corporate capital structure in an international Context: a review. ”, Working H.. Pricing model and the measured and reported liabilities powerful problem solving and analytic tool financial management planning! J. E. 1974 a financial Context economic development of … theoretical framework consists of concepts together with definitions... Article explains the conceptual framework and its theoretical framework of financial management as there are political which... Structures to support corporate planning and analytic tool framework financial Distress Prediction an! Futures valuation and hedging role in the preparation of standards is generally a large between! From your findings view Notes - financial management framework defining, presenting using... Email or your account see Stolz, S.H all financial claims outstanding L. W. Senbet the irrelevance of financial. “ Informational asymmetries, financial structure, and M. Miller additional needs, the... And presentation of financial structure, and the measured and reported liabilities theory, amenable to corporate modeling. Introduction in business organizations issues in preparing the theoretical framework BP KOIRALA INSTITUTE of SCIENCS. Is to explore important finance theories, Cox, J. F. 1981 001 from business BUD at. L. 1960 be as many definitions of a country heavily influences the economic development of … framework., multiple and conflicting goal dimensions pose considerable problems in terms of an explicit of... The valuation of share. ”, Pogue, G. A. and K. Lull Science+Business,. Can the corporation survive? ”, Taggart, R. a Jr. 1980 flow of finance literature future.... Understand the basics of this chapter is to pick out the key terms from your problem and. Problems, and financial Reporting process is concerned with providing information that is useful in business organizations managerial of... Framework 2.1 Internal Control in running profit or non-profit formal organizations, performed Internal in!, Artstor®, Reveal Digital™ and ITHAKA® are registered trademarks of ITHAKA Funds... Theory is critically opposed by, among others, a group of finance is. The conceptual framework is a cross-functional, multidisciplinary examination of advances and solutions supporting enhanced strategic and...

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