Acknowledgments

Richard Roll

University of California at Los Angeles Clifford W. Smith, Jr.

University of Rochester

Charles W. Smithson

Rutter Associates Samuel C. Weaver

Lehigh University

We owe a special thanks to Cheryl Etling of the University of Tampa. Cheri worked on the many supplements that accompany this book, including the Instructor's Manual, Transparency Acetates, PowerPoint Presentation System, and Ready Notes. Cheri also worked with us to develop the Annotated Instructor's Edition of the text which, along with Instructor's Manual, contains a wealth of teaching notes.

We also thank Joseph C. Smolira of Belmont University for his work on this edition. Joe worked closely with us to develop the many vignettes and real-world examples we have added to this edition. We owe a special thank you to Thomas H. Eyssell of the University of Missouri. Tom has continued his exceptional work on our supplements by creating the Student Problem Manual for this edition. In addition, we would like to thank David R. Kuipers at Texas Tech University for creating the self-study questions on the Self-Study CD-ROM, as well as revising, reorganizing, and extending the very extensive testbank available with Fundamentals.

The following University of Kentucky doctoral students did outstanding work on this edition of Fundamentals: Steven D. Dolvin and Michael J. Highfield. To them fell the unenviable task of technical proofreading, and in particular, careful checking of each calculation throughout the text and Instructor's Manual.

Finally, in every phase of this project, we have been privileged to have had the complete and unwavering support of a great organization, McGraw-Hill/Irwin. We especially thank the McGraw-Hill/Irwin sales organization. The suggestions they provide, their professionalism in assisting potential adopters, and the service they provide to current adopters have been a major factor in our success.

We are deeply grateful to the select group of professionals who served as our development team on this edition: Michele Janicek, Sponsoring Editor; Erin Riley, Development Editor II; Rhonda Seelinger, Executive Marketing Manager; Jean Lou Hess, Senior Project Manager; Pam Verros, Senior Designer; and Rose Hepburn, Production Supervisor. Others at McGraw-Hill/Irwin, too numerous to list here, have improved the book in countless ways.

Throughout the development of this edition, we have taken great care to discover and eliminate errors. Our goal is to provide the best textbook available on the subject. To ensure that future editions are error free, we gladly offer $10 per arithmetic error to the first individual reporting it as a modest token of our appreciation. More than this, we would like to hear from instructors and students alike. Please write and tell us how to make this a better text. Forward your comments to: Dr. Brad Jordan, c/o Editorial—Finance, McGraw-Hill/Irwin, 1333 Burr Ridge Parkway, Burr Ridge, IL 60527 or visit our web page at http://www.mhhe. com/rwj.

Stephen A. Ross Randolph W. Westerfield Bradford D. Jordan

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