This document is a transcript from the Summer 2014 International Business Studies (IBS) course taken by Richard Yanamara Ruiz from Panama. It shows that he completed two courses, Corporate Financial Management for 3.6 CEUs and Business English for 2.25 CEUs, from June 30, 2014 to July 17, 2014 at the State University of New York at New Paltz. He was awarded a certificate for successful completion of the program requirements on July 17, 2014.