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however this is Jessica Dean I will be recording chapter 1 lecture hopefully this one will turn out better than the last finances both the science and an art its not like our math courses where everythings based on laws that have been proven theres no formula saying that if you invest in XYZ you will be guaranteed a 10% return so theres an art component as well if the personal level finance is concerned with individuals decisions about how much of their earnings they spend and how much they save in a business context finding us involves the same types of decisions how firms raise money from investors how firms invest money in an attempt to earn a profit and how they decide whether to reinvest profits in the business or to distribute them back to investors so the field of finance answers who owns a company who controls the company who holds risk and who makes a profit corporate finance provides managers with the skill that they need to identify corporate strategies and to choose ind