Friday, May 31, 2019

Othello’s Heroism :: Othello essays

Othellos Heroism Shakespeares tragedy Othello treats the audience to considerable millism, not only from the hero and heroine but also from unexpected pillow slips. Kenneth Muir, in the Introduction to William Shakespeare Othello, explains how the consensus of the characters in the drama testify to the heroism of the general The testimony of all the main characters in the count is decisive. Brabantio loved him Lodovico speaks of him as the noble Moor once so good Cassio, who has good cause to hate him, addresses him as Dear General and speaks his epitaph he was corking of heart. The Duke declares that he is more fair than black. Montano is delighted to hear of Othellos appointment as Governor. But the most significant testimony to Othellos character comes from the one man who hates him. Iago confesses that the state Cannot with safety cast him because Another of his fathom they have none. (29) A characters attitude toward the most fearsome foe death itself is unquestiona bly a criterion for judging a heroic type from a non-heroic type. Helen Gardner in Othello A Tragedy of Beauty and heap considers Iagos wife Emilia to be a true hero of the play because of her fearless outlook on death itself Emilias keep mum while her mistress lived is fully explicable in terms of her character. She shares with her husband the generalizing trick and is well used to domestic scenes. The wishful, she knows, are not ever jealous for the cause But jealous for they are jealous. If it was not the handkerchief it would be some subject else. Why disobey her husband and risk his fury? It would not do every good. This is what men are like. But Desdemona dead sweeps away all such generalities and all caution. At this sight, Emilia though the world is a huge thing finds that in that respect is a thing she will not do for it. By her heroic disregard for death she gives the only proof there can be of Desdemonas innocence the testimony of faith. (145) At the outset of t he play Iago persuades the rejected suitor of Desdemona, Roderigo, to accompany him to the home of Brabantio, Desdemonas father, in the middle of the night. Once there the two awaken the senator with loud shouts about his daughters elopement with Othello.

Thursday, May 30, 2019

The Importance of Romanticism in Literature Essay -- Literature Essays

The Importance of romance in LiteratureIn Wordsworths The World is Too a good deal With Us can be seen all the unstained signs of the romanticist movement of the late eighteenth and early nineteenth century well embodied, complete with a near-worship of nature (Little we see in individualality that is oursfor this, for everything, we atomic number 18 out of tune) that was perhaps an understandable reaction to not only the classicism of the former era, alone the sociopolitical realities of the day (such as the French Revolution), a sort of intellectualized version of the hippie movement of 1960s America. Clearly, Wordsworth here is taking a typically Romantic view of the social order and what remained acceptable norms scour in religious view (Id rather be a Paganso might Ihave glimpses that would make me less(prenominal) forlorn), and a kind of individual, internal, take on the acquisition of truth that echoed the ultra-romanticism of Wordsworths fellow Briton, William Blake, in his insistence that he create his own systems lest he be ruled by another mans. Much of these ideas would appeal, at to the lowest degree in their simplest forms, to much of modern consciousness, rebelling as it does not only against consistency and convention, but the app arent subjugation of the individual by the increasingly dizzying swirl of corporate culture and proficient globalization.It is interesting to read Emily Dickinsons take, as it were, on Romanticism from some five decades after Wordsworth. Dickinson wrote in the wake of the industrial revolution (or at least its initial stages) and fell only somewhat brusk of Thoreaus radical view of the railroad as emblematic of technology devouring the human person (We do not ride upon the railroad, Thoreau famously asserted, but t... ...hey seen as an outgrowth of Divine effort or merely an existent truth defiant of explanation. In other words, Romantic ideals may manifest themselves where Romanticism is not thought to b e hiding in part because, quite simply, many Romantic ideals are super acid to human existence. The same can be said, of course, of the ideals of non-Romantic movements, and indeed this is so. Readers must be cautious to avoid rejecting the proverbial baby along with the bathwater in the common tendency to reject some truths simply because they are stated by those one considers an ideological enemy.In light of the above, Romanticism undoubtedly speaks to many readers today as it did in its various reappearances in muniment because it offers one side of a balanced coin which considers the individual as well as the collective, and the extol of nature as well as the conclude of man. The Importance of Romanticism in Literature Essay -- Literature EssaysThe Importance of Romanticism in LiteratureIn Wordsworths The World is Too Much With Us can be seen all the classic signs of the Romantic movement of the late eighteenth and early nineteenth century well embodied, complete with a near-worship of nature (Little we see in Nature that is oursfor this, for everything, we are out of tune) that was perhaps an understandable reaction to not only the classicism of the prior era, but the sociopolitical realities of the day (such as the French Revolution), a sort of intellectualized version of the hippie movement of 1960s America. Clearly, Wordsworth here is taking a typically Romantic view of the social order and what remained acceptable norms even in religious view (Id rather be a Paganso might Ihave glimpses that would make me less forlorn), and a kind of individual, internal, take on the acquisition of truth that echoed the ultra-romanticism of Wordsworths fellow Briton, William Blake, in his insistence that he create his own systems lest he be ruled by another mans. Much of these ideas would appeal, at least in their simplest forms, to much of modern consciousness, rebelling as it does not only against conformity and convention, but the apparent s ubjugation of the individual by the increasingly dizzying swirl of corporate culture and technological globalization.It is interesting to read Emily Dickinsons take, as it were, on Romanticism from some five decades after Wordsworth. Dickinson wrote in the wake of the industrial revolution (or at least its initial stages) and fell only somewhat short of Thoreaus radical view of the railroad as emblematic of technology devouring the human person (We do not ride upon the railroad, Thoreau famously asserted, but t... ...hey seen as an outgrowth of Divine effort or merely an existent truth defiant of explanation. In other words, Romantic ideals may manifest themselves where Romanticism is not thought to be hiding in part because, quite simply, many Romantic ideals are common to human existence. The same can be said, of course, of the ideals of non-Romantic movements, and indeed this is so. Readers must be cautious to avoid rejecting the proverbial baby along with the bathwater in the c ommon tendency to reject some truths simply because they are stated by those one considers an ideological enemy.In light of the above, Romanticism undoubtedly speaks to many readers today as it did in its various reappearances in history because it offers one side of a balanced coin which considers the individual as well as the collective, and the wonder of nature as well as the reason of man.

Making a Living & Building a Life: Ranchwomen in Early Arizona History :: Essays Papers

Making a Living & Building a Life Ranchwomen in Early Arizona History In the earlyish days of Arizona, ranchwomen played vital roles as business partners, wives, mothers, nurses, teachers, etc. Many of their stories reveal how women often were married into the cattle industry. The lives of many of these early women begin to be told by connecting them with their maintains. However, it is obvious that these women were not just the wives of so and so. Instead, the women actively participated in the development and worked to put all of their effort into helping their husbands business succeed. This led to a flourishing of a group of highly skilled, adaptable, and socially aware women. The commonly held belief that it was solely men who drove cattle across the desert, dealt with the details of a family business, and worked the ranch alone while their wives watched after the children, is continuously refuted by the stories of ranchwomen in early Arizona. In actuality a ranchw oman made the cattle industry, not just her husbands business, but rather their business. Besides business, women were concerned with community and home-building. The organization and influence of The Cowbelles, has not only provided a historical record of life on Arizona ranches, it has also provided an example and inspiration to women today. The additional efforts these women put towards encouraging neighborly attitudes, becoming nurses and teachers, and simply doing what was necessary to survive all were part of set the foundations for some of the first modern day towns of Arizona. A timeline of events reveals the gradual birth of the cattle industry in Arizona and reveals the positive and negative results for different groups of people. In 1822, Mexico gained independence from Spain which resulted in a new government. Protection by the military was largely withdrawn from what is now known as Arizona as a result, new settlers on the land had major problems dealing with a 50 year period of Apache depredations (Accomazzo v). However, in the 1870s many of the tribes which were troubling to the settlers were sent to reservations by the federal government (Accomazzo v). In 1872, what is known as the second phase of cattle ranching in Arizona, that of the Americans began (Accomazzo vi).

Wednesday, May 29, 2019

Teaching Argument Evaluation in An Introductory Philosophy Course Essay

Teaching Argument Evaluation in An Introductory Philosophy CourseABSTRACT One of the greatest challenges in teaching an introductory ism course is convincing pupils that there are, indeed, reliable standards for the evaluation of arguments. Too often introductory students criticize an argument simply by contesting the truth of one of its claims. And farthermost too often, the only claim in an argument that meets serious objections is its conclusion. For many students, the idea that an argument displays a structure which croupe be evaluated on its own terms is not in truth difficult to grasp. Unfortunately, the idea is grasped only in an abstract way, with insufficient appreciation of how structural problems translucent themselves in concrete arguments, and without the vocabulary for formulating structural criticisms. But this paper is not simply about teaching logic, it is about pedagogy. Our task is to instill in the student the habit of clear thinking. When we send our student s out into the world, we have to ensure that they are prepared for it.IntroductionOne of the greatest challenges in teaching an introductory philosophy course is convincing students that there are, indeed, reliable standards for the evaluation of arguments. Too often introductory students criticise an argument simply by contesting the truth of one of its claims. And far too often the only claim in an argument that meets serious objections is its conclusion. For many students, the idea that an argument displays a structure which can be evaluated on its own terms is not very difficult to grasp unfortunately, the idea is grasped only in an abstract way, with insufficient appreciation of how structural problems manifest themselves in concrete arguments, ... ... extended arguments can be explained in terms of sufficiency, a concept that the student can easily grasp by seeing how a proposition presented as belonging to one of the linked arguments may also be employed as a premise in anot her of the arguments.Assignments some(prenominal) chain syllogisms.Session 6This session should be devoted to the examination of the limitations of term logic. It has proved useful to consider simple arguments that make use of very basic truth-functional logic (modus ponens, modus tollens, and the hypothetical syllogism are easily enough explained). While these can usually be translated without too much effort into the form of a categorical syllogism, the awkwardness of doing so is clearly prohibitive. At this point, however, the battle is already won. The students are actively engaged in the logical analysis and evaluation of arguments.

Tuesday, May 28, 2019

Exploring Autism in Children Essay -- Exploratory Essays Research Pape

Exploring Autism in Children Susan was a normal, happy, restless infant. Her parents were so relieved that all her checkups at the pediatricians office indicated that her growth and development were above average. At 6 months she could sit up and crawl and at 10 months she was walking. She seemed to babble to a greater extent than her older crony did at the same age and was talking at 16 months. All the milestones in her early development were ahead of schedule. One day when she was 18 months old, her aim found her sitting alone in the yard gyrate the wheels of her wagon with such persistence that her mom joked with her friends that maybe Susan would be an engineer when she grew up. Susans mother began to reveal many unusual behaviors from her sweet, happy little girl. She seemed really antithetical from her older brother.At 2 years old, Susan, she began to digress more and more. Suddenly, Susan stopped talking and it felt up as if she wasnt the same baby she once was. She bec ame obsessed with say and threw a tantrum when anything was moved or was out of place. She was always putting hairy toys in her mouth or sniffing and licking them. It was clear that she was very nociceptive to taste, sound, smell, and touch. She threw a tantrum when her mother tried to put jeans on her, soft sweatpants were much more comfortable. When her mom called her by her name, she appeared to be deaf because she was unresponsive to voices or language. She avoided eye contact and would often be fixated on a single item or activity for a long period of time. She was very active and was constantly rocking or flapping her hands. She also would become aggressive. When something would upset her, she would suddenly explode, grabbing anything she could get... ... Andrew awakes. Ladies Home journal (163-166)Neuwirth, S & Segal, J. Autism. Source National Institute of Mental health (NIMH). Retrieved March 14, 2002 from the World widely Webhttp//www.athealth.com/Consumer/Disorders/A utism.htmlPowers, M, Psy, D. Children with Autism a parents guide. Bethesda, MD Woodbine House Inc. 3-9, 294. 297-298. Smith, D. (1992). additional Education. very low incidence Disabilities Autism, Deaf- Blindness & Traumatic virtuoso Injury. (Pg. 520-530, 553-557). Needhan Heights, MA Autism 10What is Autism . (2001 June) . Colorado Department of Education Fast Facts. Retrieved March 12,2002 from the World Wide Web www. cde.state.co.us.Treatment and education of eutism and related communication invalid children.Chapel Hill TEACCH information.Retrieved June 15, 2000 from the World Wide Web http//Autism- info.com/teacch.html Exploring Autism in Children Essay -- Exploratory Essays Research PapeExploring Autism in Children Susan was a normal, happy, active infant. Her parents were so relieved that all her checkups at the pediatricians office indicated that her growth and development were above average. At 6 months she could sit up and crawl and at 10 months she was walking. She seemed to babble more than her older brother did at the same age and was talking at 16 months. All the milestones in her early development were ahead of schedule. One day when she was 18 months old, her mother found her sitting alone in the yard spinning the wheels of her wagon with such persistence that her mom joked with her friends that maybe Susan would be an engineer when she grew up. Susans mother began to notice many unusual behaviors from her sweet, happy little girl. She seemed really different from her older brother.At 2 years old, Susan, she began to digress more and more. Suddenly, Susan stopped talking and it felt as if she wasnt the same baby she once was. She became obsessed with order and threw a tantrum when anything was moved or was out of place. She was always putting hairy toys in her mouth or sniffing and licking them. It was clear that she was very sensitive to taste, sound, smell, and touch. She threw a tantrum when her mother tried to put jeans on her, soft sweatpants were much more comfortable. When her mom called her by her name, she appeared to be deaf because she was unresponsive to voices or language. She avoided eye contact and would often be fixated on a single item or activity for a long period of time. She was very active and was constantly rocking or flapping her hands. She also would become aggressive. When something would upset her, she would suddenly explode, grabbing anything she could get... ... Andrew awakes. Ladies Home Journal (163-166)Neuwirth, S & Segal, J. Autism. Source National Institute of Mental Health (NIMH). Retrieved March 14, 2002 from the World Wide Webhttp//www.athealth.com/Consumer/Disorders/Autism.htmlPowers, M, Psy, D. Children with Autism a parents guide. Bethesda, MD Woodbine House Inc. 3-9, 294. 297-298. Smith, D. (1992). Special Education. very low incidence Disabilities Autism, Deaf- Blindness & Traumatic Brain Injury. (Pg. 520-530, 553-557). Needhan Heights, MA Autism 10What is Auti sm . (2001 June) . Colorado Department of Education Fast Facts. Retrieved March 12,2002 from the World Wide Web www. cde.state.co.us.Treatment and education of eutism and related communication handicapped children.Chapel Hill TEACCH information.Retrieved June 15, 2000 from the World Wide Web http//Autism- info.com/teacch.html

Exploring Autism in Children Essay -- Exploratory Essays Research Pape

Exploring Autism in Children Susan was a normal, ingenious, active infant. Her parents were so relieved that all her checkups at the pediatricians office indicated that her growth and emergence were above aver shape up. At 6 months she could sit up and crawl and at 10 months she was walking. She seemed to murmur much than her older brother did at the same age and was talking at 16 months. All the milestones in her early development were ahead of schedule. unity day when she was 18 months old, her mother found her sitting alone(predicate) in the yard spinning the wheels of her wagon with such persistence that her mom joked with her friends that maybe Susan would be an engineer when she grew up. Susans mother began to notice many unusual behaviors from her sweet, happy little girl. She seemed really different from her older brother.At 2 years old, Susan, she began to digress more and more. Suddenly, Susan stopped talking and it felt as if she wasnt the same bumble she once was. She became obsessed with order and threw a tantrum when anything was moved or was out of place. She was always putting hairy toys in her mouth or sniffing and frustration them. It was clear that she was very sensitive to taste, sound, smell, and touch. She threw a tantrum when her mother tried to put jeans on her, soft sweatpants were much more comfortable. When her mom called her by her name, she appeared to be deaf because she was unresponsive to voices or language. She avoided eye contact and would often be fixated on a single item or activity for a keen-sighted period of time. She was very active and was constantly rocking or flapping her hands. She also would become aggressive. When something would agitate her, she would suddenly explode, grabbing anything she could get... ... Andrew awakes. Ladies Home Journal (163-166)Neuwirth, S & Segal, J. Autism. Source depicted object Institute of Mental Health (NIMH). Retrieved March 14, 2002 from the World Wide Webhttp//www.atheal th.com/Consumer/Disorders/Autism.htmlPowers, M, Psy, D. Children with Autism a parents guide. Bethesda, MD Woodbine House Inc. 3-9, 294. 297-298. Smith, D. (1992). Special Education. very low relative incidence Disabilities Autism, Deaf- Blindness & Traumatic Brain Injury. (Pg. 520-530, 553-557). Needhan Heights, MA Autism 10What is Autism . (2001 June) . Colorado Department of Education unwavering Facts. Retrieved March 12,2002 from the World Wide Web www. cde.state.co.us.Treatment and educational activity of eutism and related communication handicapped children.Chapel Hill TEACCH information.Retrieved June 15, 2000 from the World Wide Web http//Autism- info.com/teacch.html Exploring Autism in Children Essay -- Exploratory Essays Research PapeExploring Autism in Children Susan was a normal, happy, active infant. Her parents were so relieved that all her checkups at the pediatricians office indicated that her growth and development were above average. At 6 months she could sit up and crawl and at 10 months she was walking. She seemed to babble more than her older brother did at the same age and was talking at 16 months. All the milestones in her early development were ahead of schedule. One day when she was 18 months old, her mother found her sitting alone in the yard spinning the wheels of her wagon with such persistence that her mom joked with her friends that maybe Susan would be an engineer when she grew up. Susans mother began to notice many unusual behaviors from her sweet, happy little girl. She seemed really different from her older brother.At 2 years old, Susan, she began to digress more and more. Suddenly, Susan stopped talking and it felt as if she wasnt the same baby she once was. She became obsessed with order and threw a tantrum when anything was moved or was out of place. She was always putting hairy toys in her mouth or sniffing and licking them. It was clear that she was very sensitive to taste, sound, smell, and touch. She threw a tantrum when her mother tried to put jeans on her, soft sweatpants were much more comfortable. When her mom called her by her name, she appeared to be deaf because she was unresponsive to voices or language. She avoided eye contact and would often be fixated on a single item or activity for a long period of time. She was very active and was constantly rocking or flapping her hands. She also would become aggressive. When something would upset her, she would suddenly explode, grabbing anything she could get... ... Andrew awakes. Ladies Home Journal (163-166)Neuwirth, S & Segal, J. Autism. Source National Institute of Mental Health (NIMH). Retrieved March 14, 2002 from the World Wide Webhttp//www.athealth.com/Consumer/Disorders/Autism.htmlPowers, M, Psy, D. Children with Autism a parents guide. Bethesda, MD Woodbine House Inc. 3-9, 294. 297-298. Smith, D. (1992). Special Education. very low incidence Disabilities Autism, Deaf- Blindness & Traumatic Brain Injury. (Pg. 520-530, 553-557). Needhan Heights, MA Autism 10What is Autism . (2001 June) . Colorado Department of Education Fast Facts. Retrieved March 12,2002 from the World Wide Web www. cde.state.co.us.Treatment and education of eutism and related communication handicapped children.Chapel Hill TEACCH information.Retrieved June 15, 2000 from the World Wide Web http//Autism- info.com/teacch.html

Monday, May 27, 2019

Netflix – Essay

Identify profound issues, conundrums and opportunities facing Nettles. It may be helpful to consider the fact that the Nettles business model evolved by many strategy revisions. What caused them to make each shift? Were the shifts driven from the top or bottom? Is this easier for a vitiated or large company? The key issue that was facing Nettles early on was the selective market of people that were into the DVD market. Most were still with VS. market at this age and it gave them a small problem during start-up.But, with that changing market they new that consumers will soon turn to DVDs and leave behind their old technology of VS.. They also faced the problem of nearly blockbuster being a 10 minute drive from at least 70% of U. S. Populated homes. This makes their whole sales pitch of people not having to leave their homes to rent videos even harder due to the number of available Blockbusters. With Nettles no late honorarium policy this made it easier for them to get more sa les because Blockbuster charged late fees.Also, they came across the problem of half the movies they shipped were the new releases. This made under stocking when customers wanted them and overstocking when the movie was not new anymore. They fixed this problem by making the recommended movies for consumers because this expanded their horizons on other movies other then the new ones. They also had a distri yetion problem because they only had one distribution center. all(a) these shifts were driven from the top. With the ripening customers and profits they have learned what consumers wanted.They held surveys to find turn up what movie a customer wants and the movie recommendation system helped expand the nonusers movie choices. They even got special packages and were tied into the USPS for their delivery services that got perfected over time. This Is easier for them as they became a large company and made deals and expanded with the profit and acquaintance they had about customers from their surveys. (B) How did disruptive versus incremental universes play out in the Nettles versus Blockbuster story? Is reduce disruptive or incremental? What roll does diffusion of innovation and adopter categories play?Timing of entry? Disruptive Innovation played a role In the beginning and start-up for Nettles. When they first opened and should to the DVD universe of discourse this was disruptive. From then on they made incremental innovations along the way from the video recommendations to the shipping services. These were smaller steps done from learning from customers and growing in popularity. Also, their growing profits made innovation easier and affordable for the company. VOID Is disruptive Innovation because It Is a totally new marketing approach by the company.VOID was not a spin off of there DVD rental service It was a totally new approach for the company to take. This would require for the company to have diverse marketing for VOID and a new concept of nothi ng through the mean, instead its all online. Diffusion of innovation came along when Nettles went into the VOID services. They were one of the innovators of this but shortly after they had many companies patting v I Nils mace It very competitive Ana Nora to De cutlets Decease other companies only did VOID and Nettles was not known for that service.Also, the time of entry for the other business was good because Nettles was not that successful introducing it to the market that when the competitors advertised they got more business then Nettles. (C) Using only the information provided in the case, evaluate alternative approaches to the current problem (VOID), and VOID had the problem of not being able to provide high quality video to the customer as do the cable companies. This problem is hard to fix because it will have to mean changing around Nettles servers to higher quality servers to pour out movies n high-definition.Another problem they had was people can not play the movies on their TV but, instead only on their laptops or desktops. The only was customers can play the movies on their TVs is if they secure either a ERG, S-Video, or HIDE cable so they can project the movie from the laptop to the TV. But, with this means that customers will have to go out and make a purchase to Just watch online movies on the TV. The solution to this problem would be is Nettles provided the cable needed to watch the movies from the computer to the TV for a low rental fee.As long as they have a Nettles VOID account they can pay a one time rental fee for a cable as long as they stay with the company. (D) Select the best alternative. Your choice should be supported by sound arguments and be hard-nosed given the firms resources. I feel that the best alternative for Nettles is to keep their rental services and also have the VOID services. I feel that both argon very profitable services they can provide to customers. They have such a large customer base that they can pick up on shifts in the market.Nettles has been proven o make both incremental and disruptive innovation to help their company grow. Even my Android phone has Nettles on it that allows me to stream videos directly to my phone anywhere there is Wi-If. If the market turns to more VOID then Nettles will make that shift and turn their company into a VOID company. But, if it doesnt they still have their rental services for profit. Their rental services cost the most to up- keep because of all the workers and distributed facilities they need to keep up with the demand. VOID has a lot less running fees. They can greatly cut down on employees and facilities.

Sunday, May 26, 2019

Gambling Addiction’s Effect on Family Essay

Gambling is a distraction for most people, something to look forward to on a vacation or the occasional trip to the racetrack. However, there ar others who bungholet control their interest in gambling. Instead of doing it on an occasional basis, it becomes an everyday activity and a cruel addiction. Individuals who become addicted to gambling often get overwhelmed by the activity and allow it to become the dominant thing in their lives at the set down of themselves and their family.AddictionAddicted risk takers get into trouble when they start chasing their losses. A gambler may go to the casino or go online to gamble with a obstinate amount of money. According to the Ameri deal Academy of Family Physicians, the increased access to gambling throughout the United States the problem of pathlological gambling is likely to increase in the future.Sponsored tie inPedialyte For ChildrenWhen it Comes to Rehydration, Other Household Beverages Cant Compare. www.Pedialyte.comFunctionThe ga mbler doesnt want to lose, but when those losses occur, he doesnt want others to know to the highest degree it. He wants to hide his losses because he doesnt want to disappoint others and he doesnt want to face the consequences of what is happening. So when an addicted gambler is losing, he is hurting his family by losing money that cannot afford to be lost and he is hurting is family even more by lying to them. According to a traverse by the National Opinion Research Center at the University of Chicago, there are 2.5 one thousand million pathological gamblers in the United States and another 3 million problem gamblers.ImpactIn many cases, the addicted gamblers family doesnt find out about the problem until many months or age have gone by. The gambler may manipulate the familys money for a while to make it look like all the funds are in tact. However, after a given period, that wont be possible because the money will be gone. The gamblers spouse or significant other may discover the shortfall in a routine examination of the accounts or the gambler may admit the problem when the ill-doing becomes overwhelming. Either way, trust has been destroyed in the relationship.TreatmentPreventing a gambler from gambling is difficult, but if family members know about the problem and really want to help, they can practice tough love in order to prevent the gambler from doing more damage to himself and to the family. A support group like Gamblers Anonymous can also help. GA, modeled after Alcoholics Anonymous, uses 12 steps to increase self-awareness and identify character defects that can help the individual arrest his gambling problem. However, the compulsive gambler cannot be cured.IdentificationThe American Academy of Family Physicians has identified some of the behaviors associated with pathological gambling, which can help family members identify if a family member has a gambling problem. These behaviors allow in preoccupation with gambling repeated failed effort s to control gambling gambles to escape problems lies to family members, therapists and others to conceal gambling losses and relies on others to provide money to relieve desperate pecuniary situations.

Saturday, May 25, 2019

Supernatural

Annie (Lenore Critical) who Is an emotionally fragile ghost (Icemaker 35). All three of these elfin monsters live In an apartment to achieveher In Bristol while trying to live general lives (Icemaker 35). I think you should take out this whole metre However, their so-called normal lives conflict with their supernatural lives. The series shows Mitchell, George, and Annie trying to lead double lives by attempting to be a part of the human world as well as the supernatural world. Their human flaws however, become evident In their supernatural worlds.The characters are faced tit many challenges while managing to be a part of both worlds, through which they realize that they are actually being given a second fate at life. In Being human beings UK, Mitchell, George, and Annie are creatures that are fusions of a person with counterintuitive properties (Petersen 94). Their supernatural lives are burdened with the flaws from their previous lives. Mitchell, as a human, took advantage of his good looks and used people. When he becomes a vampire, the ultimate user, and has the desire to drink blood and kill people, he realizes he claims to change.One of the first ways he tries to change is by refraining from crapulence blood. He does not want to use people because only death will come from it. On the other hand, George, as a human, did not fix any confidence and was socially awkward, especially around women. Becoming a werewolf allowed him to realize that he needs to stop being afraid of the after-school(prenominal) world and develop enough confidence to be himself around others. Mitchell even states that George needs to be able to turn into a werewolf inside their digest and accept who he is. Watch clip and cite quotation). Annie in her previous life had everything going for her. She went to university, met the love of her life Owen (Greg Chilled), and was happily engaged. She was determined to always get what she wanted. Now as a ghost, only Mitchell and Georg e can see her and she is finding It difficult to accept that her fiance has moved on and she is no longer in control (Lowry 1). Through her ghostly existence, she sticks to realize that she can be Independent and happy without Owens presence.All three of these characters support each other In an effort to be as normal as possible and are faced with conflicts because of their double lives (Lowry ). This BBC show allows viewers to witness the characters learning about second chances. Mitchell double identicalness and normal aspects of his personally are what attract us to his character (Petersen 105). throughout the series he Is faced with situations that require him to decide which world he wants to be a part of. One of his struggles, as a vampire, is when he has to decide whether he wants to convert people because of another woman he converted.Here, Mitchell was perplexed by the excerption of letting Laura die or saving her life by turning her into a vampire. George yells at Mitc hell to do something because she is dying but Mitchell responds by saying not another one and only(a) I cant and allows Laura to die (Being Human 1. 1). Mitchell also does not want to seem suspicious, so he tries everything he can to be perceive as normal. In the second episode in period one Mitchell invites their neighbors over for tea to participate and Join humanity (Being Human 1. 2).In episode two season one, Georges transformation is described in great detail and is compared to a human suffering a heart attack (show clip in class). Also, there come been several instances where George says he does not want anything to do with his supernatural life, showing that he is quite ashamed of it and would much rather be human. For example, he says, l onto want to allow it into my life. like to supporting things separate, the house is the house and the thing that happens to me every month is something else. I transformed here last month and it doesnt belong here (Being Human 1. 2) .The house that they all live in is where George feels most comfortable with himself because he uses it as a coping mechanism to oversee with his supernatural nature and to pretend he is still a part of humanity. When it comes to Annie, her conflicts with the supernatural world and with humanity reside in the fact that she does not hold up why she remains trapped in the unman realm and as a ghost she Just wants people to be able to see her (Lowry 1). Throughout the show, these characters are always struggling with living their double lives because all they want to do is be a part of the normal human world and be Just like everybody else.Nannies two worlds are colliding because she does not know why she is still haunting her ex fiancegs house and she constantly struggles with the fact that she is a ghost. She is humble because she recently passed away due to falling down the stairs. The one thing that she wants more than anything is to be able to live her life again and be with he r fiance. A few things that Annie does to pretend that she is still alive involve continuing doing her daily human routine. For example, she makes tea everyday to make her feel like she is still alive.George comments and says, Mimi keep making tea, every surface is covered with mugs of tea no tea, it has all been do. And you cant even drink it. Annie responds by saying l like my routine, it makes me feel normal (Being Human 1. 2). )(maybe show clip). Throughout many episodes Annie is always doing certain routines that she would have done when she was alive such as cleaning, catering to Mitchell and Georges deeds, and making food for them. some other conflict that Annie faces involves trying to resolve why she is still a ghost and is still a part of the physical realm.It isnt until episode three season one, when Annie meets Gilbert, (Alex Price) a ghost from the asss, that she finally uncovers the reason behind her prolonged existence. Overall, Mitchell, George, and Nannies supern atural lives give them a second chance to figure out something about themselves that they never persistent while they were still living as humans. Their supernatural lives are a source of identification in which new grounds for selectors can be give (Petersen 98). Mitchell realizes that he wants to become a better person and stops relying on his good looks to get him places.One of the victims that made him realize his personality faults was his co- worker named Lauren (giftedness). Mitchell mistakenly converted her to a life as a vampire. After watching her being so desperate to feed off people and watching her kill others, it made him realize he did not want his vampire existence to be like hers. Therefore, he learns by watching Lauren, that there is more to life wherefore Just looks, and that people deserve to be treated with respect. George learns that it is possible to have confidence in himself because of a werewolf named Tail(faded).When George found out that Tail was the o ne who turned him into a werewolf, he learned that he did not want to associate himself with other werewolves because they could not be trusted. By standing up to Tall, it gave George the courageousness he needed. This conflict with Tail allowed him to become a stronger person, and gave him the confidence to talk to women. Annie realizes with the help of Gilbert, that she is still around because there is something unresolved in her past life. When her memories start to mom back, she figures out she died because of her fiancs anger. (show clip in class).Her flange Owen treated her like property and is physically abusive. Unfortunately her fragility tells her that it is all her fault and that she had it coming. Nannies self fruition shows that she was insecure and incapable of standing on her own two feet while she was with Owen. However, as a ghost she realizes that she can become independent and does not need Owen. Unfortunately, this realization does not allow her to move on to t he next realm. Therefore she continues to exist with lessons still to learn. All three characters were given a second chance at life to redeem themselves so that they could become stronger and better beings.When it comes to Mitchell, George, and Annie as well as other supernatural beings, the recirculation of recognizable constructions of them implies that we should consider them as culturally successful and possibly impacting on our thoughts (Petersen 105). All of us can relate to Mitchell, George, and Annie because we have experienced some sort of arrogance, awkwardness, and self doubt. Matt Insist argued that acquirement fiction and fantasy films attack reason, sell reenactments fantasies, and undermine appreciation for science and supernatural horror transcends simple-minded repudiations of science(Collocation).

Friday, May 24, 2019

AT&T Wireless Case Essay

1. 10 points Describe the approach behavior in the wireless industriousness. What be the implications of this cost behavior for cost- intensiveness-profit (CVP) relationships?Cost behavior is how a comp any(prenominal)s cost change given a change in that companys activities. Variable cost are costs that change pro rata with the changes in a companys activities. In contrast, the costs that do not change with a change in a companys activities are know as fixed costs. In the chemise of AT&T, costs are focused primarily into the fixed category. This means that as the companys activities shift, its costs remain relatively unchanged. This combination of high fixed costs and belittled cost variable costs gives AT&T and the rest of the manufacturing a large amount of operating leverage. The high operating leverage of AT&T means that the company utilizes a higher(prenominal) risk strategy which leads to higher profits as volumes plus. Essentially, as long as AT&T maintains a volume that covers at least its fixed costs, any additional volume translates into profit. This works both ways however, if volume decreases below the threshold for covering fixed costs then every decrease in volume yields proportionately equal losses. According to the case, there is minute cost associated with textual matter messaging. The case states that text messaging has an incredibly low variable cost, estimated at only a few cents per text. So basically, once AT&T has covered the cost of the required infrastructure to facilitate text messages, any revenues garnered from text message and to the highest degree pure profit.2. 5 points What are the key cost number one woods? Can a cost driver be used to continually raise sets?A cost driver is the root endeavour of why a cost occurs. For AT&T and the wireless industry there are several cost drivers. The most taken for granted(predicate) ones in this case would be the number of texts sent per minute and the number of customers handled by the holder. However, there are many more. These include the number of cell towers in the area and the amount of database retentiveness needed for handle the messages. In addition, individual cell phone images and how many arts that are currently handled by a carrier in a given area are cost drivers. The primary cost driver used for the purpose of determining costs in this case is the amount of texts per minute.In this case, with its high fixed costs and low variable costs, any given change in volume will have little effect on costs. So, for AT&T, the cost drivers are unlikely to raise expenses. However, this is not the case for all industries. If a company has high variable prices and low fixed prices we would expect the opposite.3. 15 points What does it cost AT&T to send a text message?Consider costs of the channel, billing cost, storage cost Based on this cost, what is AT&Ts profit margin as a percentage of its short message service (SMS) text messaging business? Consider per-use pricing and piece of land pricingThe case states that the average cost per voice minute is $0.07. From this the case determines that the equivalent amount of texts that can be sent, given the data transmission rates, is eighty-one. Thus the cost per text can be regardd as$0.07 / 81 = $0.0008641 per textThis, however, is not the total cost of a text. We must also factor in the costs of billing, databases, and storage. The case estimates the cost of billing at twice that of the wireless costs. Therefore we calculate the cost of billing as$0.0008641 x 2 = $0.0017283 per textDatabase costs are estimated to be $10 million and AT&T is expected to carry 1% of the 3.5 trillion in world traffic. Knowing this we calculate the cost of storage as$10 million / ( 3.5 trillion x .01) = $10 million / 35 billion = $.0002857per textThe cost of storage is put on to be negligible in the case. However, I felt that it would still be interesting to calculate the cost. The case states the cost o f storage to be $1,000 per terabyte and that world(a) traffic requires 1,343 terabytes of storage. Given that AT&T carries only 1% of the traffic storage costs can be calculated as($1,000 x (1343 Tb x .01) / 35 billion = $13,430 / 35 billion = $0.0000003837The combined cost of sending a text is thus$0.0008641 + $0.0017283 + $0.0002857 + $0.0000003737 = $0.002878To calculate the profit margin, we simply set forth gross profit by total revenue. We will take into account the profit margins for three of AT&Ts data plans. The per message plan which keeping $0.20 per text, the $5.00 for 200 messages plan, and the $15 for 1500 messages plan.Per message plan ($0.20 $0.002878) / $0.20 = 98.56%$5 plan (($5.00 / 200) $0.002878) / ($5.00 / 200) = 88.49% $15 plan (($15.00 / 1500) $0.002878) / ($15.00 / 1500) = 71.22%4. 5 points How strong a relationship should exist between the price charged to a customer for a good or service and the cost of providing that good or service? Explain.It depe nds largely on the profit goals of any given company and can vary wildly depending on a number of factors such as whether a company is nonprofit or not. In the case of AT&T, the price should at least cover the cost of the product in order for the company to break even. Any amount greater than that will translate into profits. AT&T should price their products based on the supply and demand of the given products. For text messaging, the demand is massive and AT&T gauges their prices accordingly. However, I feel that a degree of morality should be taken into account. Iknow that in the business world morality is generally treat in search of profits. But with text messaging, they are metaphorically printing money for themselves. The cost of sending a text message is infinitesimal compared to what they charge their customers. The sad truth is that as long as we remain willing to pay their price for the service they will continue to charge it.5. 5 points Why is the price that AT&T charges to transmit a kilobyte of data via text message so much higher than the price charged to transmit a kilobyte of data via a Smartphone?The price of text messaging is higher than simply transmitting data by smartphone largely because of supply and demand. The wireless industry prices their products based on demand. Currently, the demand for text messaging is high and still growing. Because of this prices remain high. Perhaps if the average consumer was more aware of the cost of texting this would change their preferences and cause the price to ultimately drop. Texts are not the only source of revenue for the wireless industry. For example, the industry also experiences revenues from sales of devices such as cell phones. The industry prices their devices in order to compete with others in the industry and this leads to low prices in the device market. The revenue from texts is used to offset the loss of potential revenues in the device market.6. 10 points What should the management of wireless firms seek to do now?Wireless firms should seek to improve their infrastructure to increase the capacity and efficiency of their networks. This would allow the firms to handle a larger amount of data and improved rates. This would, in turn, increase the amount of customers that the firms could service and would increase the firms revenues. In the case of the wireless industry, an increase in revenues would likely lead to proportionately large increases in profits. The most efficient ways to improve the wireless infrastructure is to add additional towers and storage capabilities. According to the PCIA, revisions in networking policies would also help to achieve this goal. Byallowing the wireless industry access to existing support structures such as towers, buildings, water tanks, and expediency poles, the need for constructing expensive cell towers could be eliminated. In fact, the new generation of antenna systems no longer require the construction of older cell towers a nd are designed to be attached to the previously mentioned pre-existing support structures.

Thursday, May 23, 2019

Conservatism ‘key words’ Essay

Authoritarianism Strong authority imposed from above is necessary or desirable and therefore demands unquestioning obedience. rough-cut form of social control via the legal system and criminal policies.. Thatchers slogan TINA is associated very much with authoritarianism. It translates into There Is No Alternative we must be harshNew Right An ideological trend deep down conservativism that embraces a blend of the laissez-faire economics and social authoritarianism. (Reagan + Thatcher) New Right conservatism is an amalgam of neo-liberalism and neo-conservatism. In this combination exist two counter ideologies which ultimately go hand-in-hand to make each other work Classical liberalism and handed-down conservatism. Traditional conservatism is much about the community as a whole working together to create social cohesion.In Traditional conservatism the soulfulness should work, be disciplined and have a sense of self-realisation. Authoritarian rules can cater for individualism by moulding a social matrix at bottom which autonomous messs can pursue their interests, and prosper accordingly. Classical liberalism referred to as neo-liberalism is about the free market, allowing the individual to be free from invoke intervention in cloistered family life such as spending. Privacy here gives the individual a motive work hard, earn money, and spend it in any way deep down the legal boundaries.Anomie A weakening of values and normative rules associated with the feelings of isolation, loneliness and meaninglessness. (Durkheim argument against negative freedom.)Organicism Belief that society operates like an being, whose parts work together. The organism is sustained by a fragile set of relationships between & amongst its parts. Organisms are shaped by natural factors. i.e the family was not invented by a social psyche but is a product of natural social impulses.Disraelis One Nation conservatism was very much framed by the Organic perplex For a body to func tion healthily all of its organs and limbs must correspond in a symbiotic relationship. Taking the latter formula into calculate and applying it to a human society we see that the paternalistic government has to carry out its duty of care known as noblesse oblige whilst the large number pursue their legal obligations such as tax-paying and law-abiding. The Organic model gathers all individuals irrespective of class, race, gender or sexuality, and places them into one whole a nation.Hierarchy A system of social positions or statusNatural aristocracy The idea that talent and leadership are innate/inbred qualities and can not be acquired through effort or self-advancement. (Burke supported this there must be leaders and there must be followersAuthority The power or right to exert influence (give orders, make decisions, enforce obedience). Conservatives authority develops naturally in society Parents have authority over their children. Thus Authority refers to the talent to exe rt influence over a people either by force or by legitimate procedures. In a self-determined nation-state authority is de jure, the people have accepted the body of authority and thus have accepted the policies imposed by such authority. However, in a failed society such as Mogadishu where there is no identifiable centre of authority, bodies of government operate by force, fear and de facto authority. So yes, the POWER (de facto) or RIGHT (de jure) to make decisions. shoes The ownership of physical goods or wealth. Burke used property as a metaphor for tradition. We should respect traditional institutions as we inherit them just as we inherit property. Property provides security something to fall back on. Those who own property are more likely to respect the property of others and be witting that property must be protected from disorder and lawlessness. (Propertystake in society)Privatisation Transfer of state assets to the private sector. Free market/laissez-faire approach. Re flects a contraction of states responsibilities.Populism the political doctrine that supports the rights and powers of the common people in their struggle with the privileged elite. (Pern helping the shirtless ones)Paternalism the attitude (of a person or a government) that subordinates should be controlled in a fatherly way for their own good. (Laws such as wearing a seatbelt. Soft and Hard paternalism)Neoliberalism Liberal political views with an strain on economic growth. Free market as the ideal form of social organisation and as a means of solving all rally political issues. (Friedman)Neoconservatism A modern version of social conservatism that emphasises the need to restore order, and return to traditional values. One must observe the context within which Thatcherism developed. Thatcher came into office at a time when society had become permissive. Gay rights were being sought after, multiculturalism was on its highs, teenage pregnancies became modern fads, rebellion be came the RocknRoll attitude of the time society was loose. Thatcher thus decided that order must be restored. And she brought this restoration about by punitive laws and restrictions.

Wednesday, May 22, 2019

Amy: A Case Study Essay

Amy is the mother of three children a daughter who is seven and parallel a boy and a girl who atomic number 18 five. Her husband is an attorney and works long hours. Amy is a college graduate and worked in a professional role until the twins were born. Amy is an only child, social, attractive and very well organized. However, inside, Amy feels insecure, even worthless. Her mother was an spiritous and her father died when she was ten. After her father died, Amy began to take disturbance of her mother when her mother was to rummy to cook meals, or clean the house. Somehow, Amy always felt it was her fault her father died and her mother started drinking. She had always thought that when she got married and had her own family everything would be perfect. She never evaluate her husband would work seven geezerhood a week, 12-hour days. He rarely had era for the children or for her. Amy started drinking to numb her feelings of disappointment, but soon her drinking got in the way o f taking care of the children and her home.Case study AmyAmy is a single child, very intellectual and organized. She is married to an attorney who works twelve-hour days five days a week. Amy is a mother of three children a seven-year-old daughter and twins that are five years old. Amy is a collage graduate and had worked as a professional before her twins were born. After Amys marriage she comes to realize that her husband works so much that he has little time for her or their children. Amy seed that her family would not resemble that she had grown up in. Amy lost her father at the age of ten and found herself taken care of her mother. Amys mother is an alcoholic drinkic Amy would take care of her mother when she was to intoxicated to care for herself or the household. Amy feels that she is worthless and insecure, she feels that her mothers drinking and her fathers death is her fault. Amy has found herself in a stain resembling her mothers. Amy has begun drinking to numb the fee lings of disappointment. Amys drinking has come to the point of interfering with taking care of her children and her household. It seems that Amy is in privation of help with her issues and her late(a) increase with drinking.The need to have a assessment and comprehensive treatment plan with a continuity of care approach should be the main focus of treatment for Amy. To countenance Amy I would have to assure that the diagnosing is specific and pertains to her individual need. As the book states First, diagnosing a condition not only implies that you understand the criteria for reservation the particular diagnosis but that you also cant differentiate that condition from others (Fisher & Harrison, Ch. 6 pg. 114) Because Amys drinking has influenced her family life and her ability to take care probably of her children it is safe to say that Amys diagnosis would be alcohol Abuse. One of the 1st steps in diagnosing Amy properly would be to do a psychosocial interview. After I have com pleting a thorough psychosocial interview and eliminating other factors in Amys life to eliminate dual diagnosis such as. Amys situation meets criteria for the DSM-IV of influences, because of substance abuse on her social, occupational, or recreational activities shown by her lack in care with their children.Because of Amys more recent b break through with alcoholism to say that she has no physiological dependency as of yet. Diagnosis of substance abuse follows DSM-IV criteria of failure to fulfill major roles and obligations to work, home, or school. motivational interviewing developed by William Miller and Stephen Rollnick is a process that assesses the clients readiness for change. The client may not be ready to hear that they are substance dependent and not quite ready to change (Fisher & Harrison, 2009). Determining what stage that Amy is in would be preferable means of continuing, the stages are pre-contemplation, contemplation, preparation, action, and attention.Because Amy has sought out help its safe to say that Amy is in the preparation stage. This is an and him and important state that occurs when the individual has become ready and determined to change and take action to do so with steps given by a counselor or therapist. Dr. Amy has reposeed the stage and be saved to say the next leader action and maintenance stage it was the continuing care plan will be set up in the process of treatment would begin. Amy will enter the next stage, maintenance stage. In this stage, the person tries to maintain the change that resulted from his or her actions without relapsing (Fisher & Harrison, 2009).Treatment Plan Minnesota Model program A continuum of care including assessment and diagnosis, detoxification, inpatient, healthful communities, halfway houses, outpatient, and aftercare has been developed using the Minnesota model (Fisher & Harrison, Ch. 8 pg.135)Amy has used alcohol recently to numb her feelings of disappointment duration of time unknown. Howe ver, the period of time is substantial enough to meet substance abuse criteria of DSM-IV. Amy will remain absent from all substances and enter a 30-day inpatient program geared towards distinguish abstinence and extended learning of mind body and spirit. Amy will remain absent from any substances for duration of 30 days or longer and enter a continuing care program based on 12-step program. Strategies and goals for Amy to complete attending daily AA meetings after completing 30-day inpatient program. Amy will continue AA meetings on a daily basis as well as completion of program lectures. Amy will participate in individual and family counseling once a week for one year and establish a strong support group with peers in 12-step program.Amy will participate and Al-Anon, and marriage counseling once a week for duration of one year. Amys participation is based primarily on financial availability recommendation inpatient 30 days, continuing care, and follow-up. In conclusion I believe t hat Amy is willing to stop the down word spiral she has begun and is willing to go to any means necessary to do so, I believe Amy understands her consumption of alcohol has negatively influenced her home life. Amy isnt is in need of therapy at this time primary focus on abstinence from alcohol followed up with therapy to deal with childhood issues such as her father dying and her becoming the mother role model. After completion of treatment program declared above I believe Amy will have a better grasp on that ability to deal with past history influences and triggers. I believe Amy has had a tough life and put a lot of pressure on her ability to succeed where her parents did not.Cite pageFisher, G. L. & Harrison, T. C. (2009). Substance abuse reading for school counselors, social workers, therapists, and counselors (4th ed.). Boston, MA Pearson Education, Inc.Rollnick, S. Ph.D. & Miller, W. Ph.D. (1995) Motivational interviewing. Retrieved on 12/15/12 fromhttp//motivationalinterview .net/clinical/whatismi.html

Tuesday, May 21, 2019

Micro Economics Fiori Pasta

1. Meet the Fiori family and its Fiori alimentary paste Company. Papa Don is the president, son Tony is vice-president of sales, and daughter Gina is vice-president of production. Fiori Pasta produces high-quality pasta products. It has estimated its demand kink up for its pasta to be P=39. 898-0. 03757Q, This demand function has been given in terms of price. So to find the Total Revenue (TR) you need to multiply the above equivalence into Q (which is your quantity). TR=39. 898Q-0. 03757Q2 MR=39. 898-0. 0751Q where Q represents thousands of cartons (each containing five dozen packets of pasta) demanded per year by its wholesale customers.Its cost of producing this spaghetti has been estimated to be TC = 2,500 + 12Q + 0. 01538Q2, where TC is measured in thousands of dollars. Fiori is having a steering contact to reconsider its pricing strategy. Its current price for the spaghetti is $27. 50 per carton. Since the current price is given we can estimate the current quantity to be 33 0 ,000 units. Don wants to maximize sales volume subject to earning a tar pop out profit of $500,000 per year. Tony wants to maximize sales revenue since his bonus payment varies directly with sales revenues.Gina wants to maximize meshwork so that the company can afford to install the latest high-tech manufacturing equipment. You have been hired to give an impartial analysis of pricing strategy for Fiori Pasta under the assumption that you will pursue a single price policy. a) As the consultant for Fiori Pasta, what price policy would maximize profits? b) What price policy will be chosen Tony Fiori? c) What price policy will Don Fiori choose? (Hint plot the TR, TC, and gain Function). Prepare your report for presentation at the Fiori management meeting and make your case for one particular price policy. For Revenue Maximization- Tonis IdeaMR=0 MR=39. 898-0. 0751Q=0 When you solve for this you get the revenue sales maximising quantity as Q=531,000 at a price of $19. 9 (this can b e achieved by substituting the quantity of 531 into the demand equation given) Though in this method we are actually making losses as the price is low and the quantity isnt enough to make up for the lost margin. Profit Maximization Ginas preference MR=MC MC= 12+0. 0308Q MR= Given above When you equate them to eachother you get the following profit maximizing quantity of 263,437 cartons at these are to be sold at a rice of $30 (you get this price by substituting the profit maximizing quantity into the emand equation given at the beginning) Quantity maximizing to achieve a profit 500,000 Dons preference Profit= Total Revenue- Total cost =39. 898Q-0. 03757Q2-2500-12Q-0. 01538 =52. 95Q2+27889Q-300,000 On solving this quadratic equation (which is basically a function on excel, she doesnt expect anyone to actually solve it, though there is an equation ) You get two quantities= 376 and 151 So for the quantity of 376 we have a price of $25. 75 and $34. 24. I will explain this better later today. Hope it helps.

Monday, May 20, 2019

Meditation on Yellow by Olive Senior Essay

Olive Senior is a Jamaican poet who explores Caribbean history. Her poetry often conveys her displeasure of closure and the suffering Caribbean people endured. conjecture on Yellow explores the colonization and exploitation process carried out by the Europeans. This poem strong conveys Senior discontentment as it relates to the exploitation of the land and the Amerindian tribe. It through the single-valued function of symbolism, manner of speaking and repetition the brutality of colonization is conveyed. Symbolism is used to portray the harsh reality of colonization. In Meditation on Yellow yellow is emblematic of the innocence of the Amerindians and the purity in their mind and soul upon encountering the Whites. This is far-famed in the formulate but we were peaceful then child-like in the yellow dawn of our innocence. The fact that these Amerindians had no idea of what was to come their way and that they offered the best of what they had to the Europeans makes this encounte r even more sad and advantageous.Furthermore, yellow is symbolic of sickness and infection. This is reflect in the minds of the Europeans as it was infected with the yearning for wealth and power. Due to this infection the Amerindian we glum into slaves, the land was exploited and the Europeans began colonization. The use of symbolism conveys the extremes which these two set of people existed, the Amerindian being kind and subtle and the Europeans being cold-hearted and greedy. Seniors use of language is certainly a powerful tool in expressing her displeasure as it relates to the enslavement of the Amerindians. Throughout the poem she uses sarcasm and humor which highlights her mocking and belittling of the Europeans. The phrase had I known I would have brewed up some yellow fever grass and arsenous oxide is an example of sarcasm. In this phrase in that respect is a contrast between the gesture of hospitality of heathenish which is the fever grass and the bitter sinister inten tions of killing the Europeans with the arsenic poison.The sarcasm continues in the phrase in spite of the differences in our skins, our piss was exactly the same shade of yellow. This highlights that regardless of ethnic and racial differences we are all(a) the same. The striking, crude comparison stresses the need for equality and for readers to take note. Furthermore Olive Senior educates us that these Amerindian displayed passive voice resistance as they deliberately burnt the bread of the Europeans since they we treated badly. The phrase for which management apologizes certainly indicates they there was no remorse or sorry for these actions. The use of sarcasm highlight Seniors abhorrence towards the colonization process and her view on the Europeans.Repetition is also used to place emphasis on the greedy and materialistic nature of the Europeans. This type of repetition is known as anaphora. The delimit but it was prosperous in your mind gold in your eyes gold in the c rown .. gold the prise highlights the obsession these Europeans had with gold and their gluttonous nature. Moreover, their unreasonable wants and desires are also highlighted through repetition. This is noted in the line want it strong wan it long want it black want it black want it blue jet want it dread.Additionally there was repetition in the in line fluid was you armor money the cross of your Lord silver the bullet I bite This repetition emphasizes the many different forms of silver and the destruction that the silver symbolizes . The silver was representative of Iron Age Technology and represents the Europeans armed forces superiority over the stone age Amerindians. Collectively the repetition of these lines alerts readers of the suffering these Amerindians endured to please the cold hearted Europeans. The use of these techniques clearly depicts Seniors displeasure and the unfortunate struggles of colonization.

Sunday, May 19, 2019

Sexual Harassment in Global Human Resource Management

Sexual Harassment has been pointed out as the most increasing, widespread problem waitd by women in the workforce (Kadue & Lindeman, 1997). at that placefore, I forget write to you about(predicate) what versed curse is and what constitutes it, where the United States and other countries stand on this issue (the cosmos(a) view), types of cozy agony, how to identify it, major problems related to cozy worrying, disciplinary actions the offender may face, and affects informal anguish may have on the victim.Sexual Harassment is defined as unwelcome cozy advances, requests for informal favors or other verbal or physical accept that is of a sexual nature. Women bring about 85 percent of all sexual harassment charges (Scarborough & Zimmerer, 2006). A recent study found that vengeance claims choke in 47 percent of sexual harassment cases (Scarborough & Zimmerer, 2006). Following be a a few(prenominal) items that constitute sexual harassment submitting to or rejecting con duct is an explicit or implicit term or condition of booking submitting to or rejecting the conduct is a basis for example decisions affecting the individual the conduct unreasonably interferes with an individuals work performance or creates an intimidating, hostile or foul-smelling working environment (Fisher, Schoenfeldt, Shaw, 1999). In the past, the things that constituted sexual harassment were very vague. Due to this, when attorneys were in pursuit of their evidence, they had to be very aggressive. The looks associated with sexual harassment include threats or coercion which are linked to tangible job benefits and/ or those which view unwanted gestures, unwanted touching or physical contact (Backstrom & McDonald, 2008). Looking at sexual harassment globally, cultures differ in the type of behavior that is acceptable between the sexes and there seems to be considerable conjecture of fault when employees of diverse cultures and genders meet in the workplace (Hardman, He idelberg and Talbot, 1996). Behavior that Americans consider unacceptable is likely to occur in countries where the sexes are not equal under the practice of law in society (Hardman et al. , 1996). There are just a few countries that have laws against sexual harassment. As of 1992, only Australia, Belgium, Canada, France, Germany, New Zealand, Spain, Sweden, and the United States had regulations in place (Hardman et al. , 1996). One of the things mitigating the workplace approach to harassment in Germany was the structure of labor relations (Dobbin, 2006). There the industrial relations system was collaborative rather than top-down, which meant that directives have to be worked out at the level of workplace Works Council (Dobbins, 2006). In Americas legal system, companies banned flirting and office trance because they were concerned about the courts banning them. The french saw excessive Puritanism in the American approach, and so French feminists first won a law with a limit ed definition of harassment as detestation of power by someone in an official capacity (Dobbins, 2006).France made a 2002 revision of the law that made sexual harassment equal to moral harassment and violence, but they didnt do it by inheriting American ideas. France separated harassment from Puritanism and then connected it with other types of psychological violence. Employees in Germany and Italy do not necessarily have to have cause to fire employees who engage in sexual harassment, even off if employees violate telephoner policy (Maatman, 2000). Employers who terminate harassers may be forced to concede them termination indemnities (Maatman, 2000). In Spain and Thailand, labor law concepts based on termination indemnity provisions allow employees to terminate their employment relationships due to sexual harassment. In turn, termination indemnity laws require employers to pay employees substantial severance pay if the cause of their termination is sexual harassment (Maatman, 2000). Venezuelan law prohibits sexual harassment by truth of enactment of the Law on Violence against Women and Family. The new law establishes the crime of sexual harassment, as comfortably as penalties for its invasion (Maatman, 2000). The crime that someone might serve for sexual harassment is three to 12 months in prison. Also, the offender has to pay the victim double the amount of accumulative damage that caused the sexual harassment along with access to positions and promotions. Employers are held responsible for monetary penalties individual supervisors could go to jail. Executives are potentially liable, and the company may have to cover a harassers costs (Maatman, 2000). The mandatory termination indemnity laws of many contrary countriesas well as the potential for steep fines and even jail terms for employees who cross he lineshould give employers entering the international arena some pause. Businesses that establish offices overseas can face extensive liability e xposure for ill-advised personnel decisions and unsound loss-control protocols (Maatman, 2000). Sound implementation of personnel policies and practices aimed at combating sexual harassment can help minimize these risks. Proactive HR administration can uphold corporate reputation and brand image, enhance recruiting and retention of a competitive workforce and avoid violation of international sexual harassment laws (Maatman, 2000).To reduce incidents, companies should brief expatriates on regulations in regards to male and female behavior at work. When harassment takes place in an overseas establishment, it is less clear whose standards should apply those of the host countrified or those of the home country (Hardman et al. , 1996). If freedom from unwanted sexual advances or overtly discriminatory behavior is considered a universal human right, then firms should protect this right in their operations worldwide (Hardman et al. , 1996). U. S. ased corporations must be aware that t heir American employees have the statutory right to sue for this discrimination occurring throughout the world (Maatman, 2000). Applicants, workers and terminated employees who are U. S. citizens and are subjected to discriminatory practices anywhere in the world may file a discrimination charge against their U. S. employers (Maatman, 2000). There is no easy answer to the problem of sexual harassment and the misunderstanding that can occur across many different cultures.There are two types of sexual harassment that are recognized by the Equal Employment Opportunity Commission (EEOC) and the courts (Philips, 1997). They are as follows muckle Pro quo and hostile environment sexual harassment. Quid Pro quo (this for that) happens when an employee makes it clear to a manager or supervisor that his or her sexual demands are unwanted and as a result of that loses an economic benefit, such as employment, an increase in salary or employment. Only managers and supervisors, not coworkers, can engage in quid pro quo harassment (Scarborough & Zimmerer, 2006).A hostile environment sexual harassment is a sexual discrimination and the harassment must be harsh enough to alter the victims employment conditions and create an abusive work area. A hostile environment usually requires a pattern of offensive sexual behavior rather than a single, isolated remark or display (Scarborough & Zimmerer, 2006). Most sexual harassment charges arise from claims of a hostile environment (Scarborough & Zimmerer, 2006). Some experts believe male-dominated workplaces are likely to be the most hostile to women (Zwettler, 1997). Management can enforce a policy against sexual harassment. This policy should first, clear define what behaviors constitute sexual harassment, secondly, State in clear language that harassment will not be tolerated in the workplace, thirdly, identify the responsibilities of supervisors and employees in preventing harassment and lastly, spell out steps to take in repo rting an incident of sexual harassment (Scarbourough and Zimmerer, 2006). The effects of sexual harassment differ from person to person.It depends on how severe and how long the harassment went on. Victims of severe or chronic sexual harassment can carry the same mental effects as someone who has been raped. Some of the health and psychological effects of sexual harassment are relocating to another city, another job, or another school, loss of career, absenteeism, and stress in relationships, fall work and school performance, guilt, headaches, feeling violated, eating disorders, having angry feelings towards the harasser and many more.In summary, some things you deficiency to remember if you are being harassed is dont quit your job, act quickly, get sanction from your coworkers, ridicule the harasser, use your union grievance procedures, notify the company, keep a diary, and find other victims (Moore & White, 1997). Preventing sexual harassment is the best solution, and the key to prevention is educating employees about what constitutes sexual harassment (Scarbourough and Zimmerer, 2006). Training programs are knowing to raise employees awareness of what might be offensive to other workers and how to avoid sexual harassment raw (Scarbourough and Zimmerer, 2006).

Saturday, May 18, 2019

Literature Review of Finite Impulse Response Filters

Literature studychapter 3LiteratureSurveyPaper 1Filter Structures For true fir Filters 1 In this news report Florian Achleitner et Al. had discuss true fir digital i?lters, which stack be numbered in several(prenominal) different ways and construct with different basic constructions. This news reports considers some constructions and their calculation complexness, every(prenominal) cognitive process good as the quantisation effects. Furthermore some bearinging methods are introduced and the advantages and disadvantages are study.fir tree-i?lters can be designed and implemented in more different ways and constructions. Each has its advantages and disadvantages refering several points of position. In pattern it will be fit to take the construction and planing method oblique by the country of application and the i?lter specii?cations. If computational cost is the chief standards, we recommend the Direct Form, as it is simple, has downhearted computational cost and no exist ent disadvantages.Paper 2Design And Implementation Of An Optimized FIR Filter For If Gps omen Simulator 2 This root presents the design and exploit of a forty-order FIR filter for IF GPS signal simulator with three algorithms breed and accumulate ( MAC ) , add-and-shift strategy with CSD encoding ( CSD ) , new common sub-expression riddance ( CSE ) . Each strategy is analyzed in item including design and optimisation procedure to happen the best 1 with the least hardware resource and queen ingestion. The FIR filter is coded in Verilog alpha-lipoprotein, and so implemented utilizing Xilinx Virtex5 FPGA and Design Complier based on SMIC 0.18um engineering. FPGA execution consequence registers that CSE consumes the least entire occupied piece, with 63 % and 20 % decrease compared with MAC and CSD. The execution of CSE in ASIC besides proves 66 % and 13 % decrease in entire bit country, every bit good as 36 % and 6 % dynamic power decrease compared with MAC and CSD severally. bo dy-build 3.1 speak figure of FIR filter 2 Figure 3.2 Implementation construction of FIR filter 2 This paper design FIR filter utilizing discourse signifier as shown in figure below which is more suited for long length coefficients and besides saves figure of registries. Besides this paper designs FIR filter utilizing symmetrical signifier construction of FIR filter by taking advantage of symmetrical coefficients and saves figure of multipliers in the design.3.3 composition 3Fixed-Point FIR Filter Design And Implementation In The Expand In Sub-Expression Space 3 In This paper Chia-Yu Yao and Chung-Lin Sha had presented a method of uniting the design and the execution of fixed-point FIR filter coefficients into one design flow. The proposed method designs the fixed-point coefficients in an spread outing sub-expression infinite. During the design procedure, the execution cost is estimated as good and it is supply back to the design modus operandi such(prenominal) that the algorith m can redesign the fixed-point coefficients iteratively. Design examples show that, in many instances, we can obtain better hardware-cost- effectual FIR filters than the consequences reported by other research workers.Figure 3.3 Example of common sub look riddance 3 In this paper, they suggest an improved fixed-point coefficient design procedure that considers the execution complexness at the first phase of the design stage. The architecture they assume in this paper is the converse signifier symmetrical FIR filter. Compared with the other FIR filter construction, the proposed method can withdraw forth FIR filters with decreased figure of adders in many instances. On the other manus, since the manner of recognizing the converse signifier FIR filters is determined by the proposed method, in order to salvage brainpower and clip for opus the RTL computer code of an FIR filter, we develop a C plan to bring forth a Verilog or a VHDL codification of the FIR filter automatically based o n the coefficients produced by the proposed algorithm. A analyse of the codification public presentation between the proposed design flow and MATLABs fda bill is besides given in this paper.Paper 416-Orders FIR Filter Design Based On MATLAB And Its Quartus Ii semblance 4 In this paper SongYu et Al. had presented the rules and construction of the FIR filter to plan the FIR filter. Used the assholes of filter design and the signal spectrum digest in MATLAB to plan and analyze 16-order FIR filter, and determined the filter coefficients, eventually, used Verilog HDL linguistic communication to code, and used its package of Quartus II to imitate. The consequence of the simulation shows that the consequences of the pulsation matching run into the design of demands. With FIR filter direct-type construction as shown in Figure 3.4, the end product can be denotative asY ( N ) = ..3.1Figure 3.4 Conventional diagram of a direct-type FIR filter 4 Where, Y ( n ) is the end product of the FIR filter, x ( n ) is the input sequence and H ( I ) represents filter coefficients with filter length ( N+1 ) . This paper uses FDATOOL from MATLAB for coefficients computation. FDATOOL is a really powerful tool chest from MATLAB for speedy system planing and analysis. GUI based tool takes all FIR filter parametric quantities from user and based on selective filtering method, calculate filter coefficients with minimal filter order. After that, paper allows HDL modeling of such filter and takes advantage of coefficients symmetricalness to cut down arithmetic complexness. Simulation is done utilizing Quartus-II for subsequently FPGA usage.Paper 5An Integrated Cad Tool For ASIC Implementation Of Multiplier-less FIR Filters With Common Sub-Expression excrement Optimization 5 In this paper Qiu-zhong Wu had presented an integrated computing machine aided design ( dog-iron ) tool for the ASIC execution of multiplier-less FIR digital filters with common sub-ex pression riddance ( CSE ) optimisation. The chief maps in the design flow of FIR filters for specified applications, including coefficient computation and quantisation, common sub-expression optimisation and hardware description linguistic communication ( HDL ) codification auto-generation, are combined in this tool. They proposed an applied intermedial representation ( IR ) , which is the key for the integrating of CSE optimisation and HDL codification auto-generation, to denote the circuit construction resulted from the application of CSE technique.The application of this tool in the ASIC execution of multiplierless FIR filters can recognize the design mechanization and shorten the clip for design significantly what is more, experiment consequences show that the coveted FIR filters will be optimized expeditiously in several facets such as country, power dissipation and velocity.Figure 3.5 design flow of FIR filter 5 In this paper, an efficient integrated CAD tool for the ASIC ex ecution of multiplier less FIR filters with common sub-expressions riddance optimisation is presented. The chief maps in FIR_DK, including the common sub-expressions riddance optimisation and the auto-generation of Verilog-HDL codification are illuminated in this paper. The application of this tool in the ASIC execution of multiplierless FIR filters can recognize the design mechanization and shorten the clip for design significantly what is more, experiment consequences show that desired FIR filters will be optimized expeditiously in several facets such as country, power dissipation and velocity.

Friday, May 17, 2019

Relationship between organizational culture and performance Essay

The tip heightic of the tie-up between organisational finish and surgery have drawn considerable interest from both academics and practitioners because this theme give the axe help managers design capable strategies and goals to increase level of doing as well as providing rivalrous advantage to firms. Among numerous studies discussing intimately this subject, I found devil journals that contains valuable data for interpreting the close relationship between them blow of Organizational Culture on Employee Performance of Awadh and Saad (2013) and come up et al. (2008)s Organizational Culture as a composition of Performance Improvement. Both journals stated a hypothesis that there is a unprejudiced link between them and a good judicatureal agri elaboration may positively influence its capital punishment. piece the former journal focused on indentifying and measuring strong relationship between performance and nerveal culture in general, the latter examined this relat ion in specific case among American, Japanese, European and Malayan international companies operating in Malaysia by obtaining necessary data from self-administered questionnaires designed for respondents of high technology industry. Sixteen items accommodate from Rajendar and Jun Mas (2005) fail were used to assess the placemental culture on seven-point scale which represents the agreement of respondents.This secondary query paper which is used as a report of my understanding after narration these two journals will focus on general useful information more or less organisational culture, performance and their mutual influences.Discussion of findingsOrganizational cultureSince culture plays a significant role in how the employees and managers work in the firm, the organizational culture is one of the most popular and controversial concepts in the fields of concern and organizational theory (Ogbonna and Harris, 2000). Awadh and Saad(2013) defined organizational culture as a c ombination of sh ard interlockingsocial phenomena such as values, beliefs, communications and explanations guiding employees behaviors. This definition is widely agreed by many an(prenominal) other researchers such as Ehtesham et al. (2011) who stated that each organization has a unique culture.valuable germ of competitive advantage and Lunenburg (2011) who explained more clearly about four major functions of organizational culture gives members a sense of identity, increases their commitment, reinforces organizational values, and serves as a control mechanism for shaping behavior. The culture of an organization can do its functions and transfer its messages to employees by four common ways stories, rituals, material symbols and language (Robbins and Coulter, 2009). ruddiness et al. (2008) not lone(prenominal) supported Awadh and Saad for their basic understanding about the culture of an organization but excessively chose the same three perspectives about organizational culture s dimensions to include in their research Hofstedes (1980), Schwartzs (1994) and Trompanaarss (1993). Hofstedes four dimensions including individualism, power distance, uncertainty avoidance and masculinity are considered to be the initial idea for all others theory. These dimensions were identified through the values coincidence among 53 national subsidiaries employees and managers of IBM Corporation. In 1998, he worked together with Bond to detect the fifth dimension called semipermanent versus short-term orientation. Schwartz based on Hofstedes charter to build a model containing only two kinds of dimension conservatism versus autonomy (affective and intellectual) and self-enhancement (hierarchy and mastery) in 1994. Similarly, in 1993, Trompanaars brought a model of seven dimensions which can be a good supported for Hofstedes model five under the broad headspring of relationshipwithpeoplecommunitarians, neutral versus emotional, specific versus diffuse and achievement versus ascription), attitudes to time and attitudes to the environment. These three perspectives of culture dimensions face to be quite different from seven dimensions of nature culture I have learnt at my university grounding and risk taking, attention to detail, outcome orientation, people orientation, team orientation, aggressive and stability (Robbins and Coulter, 2009). However, all of these views to look into culture dimensions are helpful for presenting effective relationship between distinctive sets of norms and values in different ways.Moreover, the authors of the two journals to a fault share the same understanding about a strong culture. They both agreed that a strong culture should include integrated and effective set of values and beliefs from policies, procedures and objectives designed by top manager which can influence upon employees behaviors, may bring about a high item of organization performance and sustainability, and cannot be imitated because of its unique quality . In addition, Awadh and Saad (2013) also mentioned two more levels of culture sub culture 2(organization segments with different culture on the basis of geographical areas, job requirements and department goals) and weak culture (the loosely ripple organization culture that seems to be more innovative and can help the organization remain its superior performance since it is able to adapt the changes in environmental conditions).2. Performance and its closely knit relationship with organizational culture Awadh and Saad (2013) defined performance as the degree of an achievement after fulfilling the organizational mission at workplace which may becomethe measurement of transactional, efficiency and effectiveness towards organization goals. Rose et al. (2008) thought that performance is a broader indicator that may contain productivity, quality and consistency. According to Rose et al. (2008), performance measures can be comprised of results, behaviors (criterion-based) and relative ( normative) measures, education and training concepts and instruments, including management development and leadership training for construction necessary skills and attitude of performance management. Both journals mentioned about the traditional performance measurement basing on strategic performance system which includes both pecuniary and non-financial measures and mean(a)s that we should also consider about intangible asset. using this method leads to competitiveness which can help in enhancing competitive advantage based upon effective pressures (Rose et al., 2008).Awadh and Saad (2013) mentioned about four casual relationships between performance management and culture growth, customers, internal business process and financial reward management system. They said that learning about these four relations can help cogitate on cooperative tools of an organization to improve communication and receive feedback which may enhance the performance management. Awadh and Saad (2013) a lso defined three contributions of culture to performance forceful management, nature and scope of culture based upon suppositious point of view and competitive advantage attained through strong association and establishment of culture. These findings showed two main inferences culture and performance are interrelated, and superior and imitable relationship with competitors may result in a sustainable competitive advantage.Awadh ad Saad (2013) explained the process that culture may influence performance in 6 main facets the strong culture enable efficient management of work force employees, the net meshwork enhances performance of employees, the common path of making perfect use of resources helps organization positively develop, the culture provides competitive edge, employee commitment and group efficiency improve performance upon organization sustainability and the nature and power of organization culture influence upon sustainability and effective oforganization.All of these findings might help practitioners and academics to manage the value of culture based upon degree of performance. The survey carried out by Rose et al. (2008) revealed that American and European multinational companies, those have higher mean scores in organizational performance, were performing well in all four dimensions compared to Japanese and Malaysian multinational companies high scores in individualism, low power distance, low uncertainty avoidance and femininity. The findings of their study were inform that the organizations which pay attention to the cultures are more successful. They explained that focusing on cultures provides better financial returns which are significantly correlated to the cultural strength and healthier employee attitudes, the prerequisites to financial and market performance advancement. They also reported that industry moderates the link between corporate culture and performance. These results have advanced understanding of the determinants and perf ormance effect of corporate culture.Although the two journals seem to have a limitation of a small sample since researching in a wider population is impossible which makes it hard to draw any certain conclusion, Rose et al. (2008)s research still had a certain strength since they could be able to approach managers and executives from 240 different multinational companies to demand the necessary data. The results of two studies brought about valuable recommendations for employees to try their best in perceiving the organizational culture and top managers to motivate their workers in achieving the companys objectives by providing a precise guideline and direction. Moreover, the most essential thing is that both journals greatly contributed closely knit arguments to prove that there exists a clear link between a strong culture and good organizational performance.REFERENCESAwadh, A.M. Sadd, A.M. 2013. Impact of Organizational Culture on Employee Performance. International Review of circumspection and Business Research, 2. Ehtesham, U.M. Muhammad , T. M. Muhammad, S.A. 2011. Relationship between Organizational Culture and Performance Management Practices A Case of University in Pakistan. Journal of Competitiveness.Hofstede, G. 1980. Cultures Consequences International Difference in campaign Related Value, London, Sage Publication.Hofstede, G. Bond, M. H. 1998. The Confucius Connection from Cultural Roots to Economic Growth, Organ Dyn, 5-21.Lunenburg, F. C. 2011. Organizational Culture-Performance Relationships Views of Excellence and conjecture Z. National Forum of Educational Administration and Supervision Journal, 29.Ogbonna, H. Harris, L.C. 2000. Leadership style, organizational culture and performance verifiable evidence from UK companies. International Journal of Human Resource Management, 766-788.Rose, R.C. Kumar, N. Abdullah, H. Ling, G.E. 2008. Organizational Culture as a Root of Performance Improvement Research and Recommendations. Contemporary Mana gement Research, 4, 43-56.Robbins, S.P. Coulter, M. 2009. Organizational culture and environment. Management. Upper Saddle River, red-hot Jersey Pearson Education, Inc.Schwartz, S.H. 1994. Beyond Individualism/ Collectivism New Cultural Dimensions of Values. Thousand Oaks, CA Sage Publication.Trompanaar, F. 1993. riding the Waves of Culture. London Economist Books.

Cpa Questions

Multiple pickcertified public accountant Adapted Chapter 14 Long Term Liabilities 1. On July 1, 2010, cock Co. issued 1,000 of its 10%, $1,000 vexs at 99 plus increase gratify. The links be date April 1, 2010 and mature on April 1, 2020. c atomic number 18 is collectable semi one- categoryly on April 1 and October 1. What make out did Spear receive from the bond issuance? a. $1,015,000 b. $1,000,000 c. $990,000 d. $965,000 2. On January 1, 2010, Solis Co. issued its 10% bonds in the looking get along of $3,000,000, which mature on January 1, 2020. The bonds were issued for $3,405,000 to yield 8%, contri saveeing in bond premium of $405,000.Solis uses the rearive- raise regularity of amortizing bond premium. Interest is collectable annually on declination 31. At celestial latitude 31, 2010, Soliss adjusted unamortized bond premium should be a. $405,000. b. $377,400. c. $364,500. d. $304,500. 3. On July 1, 2009, Noble, Inc. issued 9% bonds in the panorama amount of $5,000,000, which mature on July 1, 2015. The bonds were issued for $4,695,000 to yield 10%, bequeathing in a bond discount of $305,000. Noble uses the movementive-interest method of amortizing bond discount. Interest is collectable annually on June 30. At June 30, 2011, Nobles unamortized bond discount should be a. 264,050. b. $255,000. c. $244,000. d. $215,000. 4. On January 1, 2010, Huff Co. exchange $1,000,000 of its 10% bonds for $885,296 to yield 12%. Interest is payable semiannually on January 1 and July 1. What amount should Huff key out as interest get down for the sextet months cease June 30, 2010? a. $44,266 b. $50,000 c. $53,118 d. $60,000 5. On January 1, 2011, Doty Co. redeemed its 15- category bonds of $2,500,000 com parison entertain for 102. They were originally issued on January 1, 1999 at 98 with a maturity date of January 1, 2014. The bond issue follows relating to this transaction were $150,000.Doty amortizes discounts, premiums, and bond issue live exploitation the straight-line method. What amount of difference should Doty recognize on the redemption of these bonds (ignore taxes)? a. $90,000 b. $60,000 c. $50,000 d. $0 6. On its celestial latitude 31, 2010 fit main canvas, Emig Corp. describe bonds payable of $6,000,000 and related unamortized bond issue be of $320,000. The bonds had been issued at par. On January 2, 2011, Emig retired $3,000,000 of the outstanding bonds at par plus a call premium of $70,000. What amount should Emig report in its 2011 income instruction as loss on extinguishment of debt (ignore taxes)? . $0 b. $70,000 c. $160,000 d. $230,000 7. On January 1, 2006, Goll Corp. issued 1,000 of its 10%, $1,000 bonds for $1,040,000. These bonds were to mature on January 1, 2016 all were callable at ci any time afterward celestial latitude 31, 2009. Interest was payable semiannually on July 1 and January 1. On July 1, 2011, Goll called all of the bonds and retired them. Bond premium was amortized on a st raight-line basis. Before income taxes, Golls make headway or loss in 2011 on this early extinguishment of debt was a. $30,000 create. b. $12,000 gain. c. $10,000 loss. d. $8,000 gain. 8. On June 30, 2011, Omara Co. ad outstanding 8%, $3,000,000 face amount, 15-year bonds maturing on June 30, 2021. Interest is payable on June 30 and declination 31. The unamortized residuums in the bond discount and deferred bond issue personifys accounts on June 30, 2011 were $105,000 and $30,000, respectively. On June 30, 2011, Omara acquired all of these bonds at 94 and retired them. What internet carrying amount should be utilise in calculate gain or loss on this early extinguishment of debt? a. $2,970,000. b. $2,895,000. c. $2,865,000. d. $2,820,000. 9. A ten-year bond was issued in 2009 at a discount with a call provision to retire the bonds.When the bond issuer exercised the call provision on an interest date in 2011, the carrying amount of the bond was less than the call scathe. The amount of bond obligation upstage from the accounts in 2011 should have equaled the a. call expenditure. b. call price less unamortized discount. c. face amount less unamortized discount. d. face amount plus unamortized discount. 10. Paige Co. took advantage of market conditions to refund debt. This was the fourth refunding operation carried out by Paige inside the brave out three age. The excess of the carrying amount of the old debt all everyplace the amount remunerative to extinguish it should be inform as a a. ain, net of income taxes. b. loss, net of income taxes. c. part of continuing trading operations. d. deferred credit to be amortized over the biography of the new debt. *11. Eddy Co. is indebted to Cole under a $400,000, 12%, three-year annotating dated December 31, 2009. Because of Eddys monetary difficulties developing in 2011, Eddy owed accrued interest of $48,000 on the note at December 31, 2011. at a lower place a troubled debt restructuring, on Decemb er 31, 2011, Cole hold to settle the note and accrued interest for a tract of land having a join nourish of $360,000. Eddys acquisition cost of the land is $290,000.Ignoring income taxes, on its 2011 income statement Eddy should report as a result of the troubled debt restructuring grasp on DisposalRestructuring Gain a. $158,000$0 b. $110,000$0 c. $70,000$40,000 d. $70,000$88,000 Multiple resource Answerscertified public accountant Adapted stage Ans. tip Ans. power point Ans. level Ans. contingent Ans. particular proposition Ans. 1. a 3. a 5. a 7. d 9. c *11. d 2. b 4. c 6. d 8. c 10. c No. AnswerDerivation 1. a($1,000,000 ? .99) + ($1,000,000 ? .10 ? 3/12) = $1,015,000. 2. b$405,000 ($3,000,000 ? .10) ($3,405,000 ? .08) = $377,400. 3. a20092010$4,695,000 + ($4,695,000 ? 1) ($5,000,000 ? .09) = $4,714,500. 20102011$4,714,500 + ($471,450 $450,000) = $4,735,950 $5,000,000 $4,735,950 = $264,050. 4. c$885,296 ? .06 = $53,118. 5. a($2,500,000 ? 1. 02) = $90,000. 6. d($3,000,000 + $70,000) ($6,000,000 $320,000) ? 1/2 = $230,000. 7. d ($1,000,000 ? 1. 01) = $8,000. 8. c$3,000,000 ($105,000 + $30,000) = $2,865,000. 9. cConceptual. 10. cConceptual. *11. d$360,000 $290,000 = $70,000 ($400,000 + $48,000) $360,000 = $88,000. Chapter 15 Stockholders Equity 1. A corporation was organized in January 2007 with sure capital of $10 par respect crude land straining.On February 1, 2010, deals were issued at par for exchange. On treat 1, 2010, the corporations lawyer accepted 7,000 shares of ordinary var. in settlement for legal services with a fair evaluate of $90,000. Additional paid-in capital would increase on February 1, 2010March 1, 2010 a. YesNo b. YesYes c. NoNo d. NoYes 2. On July 1, 2010, Nall Co. issued 2,500 shares of its $10 par common impart and 5,000 shares of its $10 par standardised guarantor preferred trite for a lump sum of $125,000. At this date Nalls common broth was sell for $24 per share and the c onvertible preferred stock for $18 per share. The amount of he proceeds allocated to Nalls preferred stock should be a. $62,500. b. $75,000. c. $90,000. d. $68,750. 3. Horton Co. was organized on January 2, 2010, with 500,000 authorized shares of $10 par rank common stock. During 2010, Horton had the pastime capital transactions January 5issued 375,000 shares at $14 per share. July 27purchased 25,000 shares at $11 per share. November 25 change 15,000 shares of treasury stock at $13 per share. Horton used the cost method to phonograph record the purchase of the treasury shares. What would be the fit in the Paid-in dandy from Treasury Stock account at December 31, 2010? . $0. b. $15,000. c. $30,000. d. $45,000. 4. In 2010, Hobbs Corp. acquired 9,000 shares of its own $1 par cling to common stock at $18 per share. In 2011, Hobbs issued 4,000 of these shares at $25 per share. Hobbs uses the cost method to account for its treasury stock transactions. What accounts and what amount s should Hobbs credit in 2011 to record the issuance of the 4,000 shares? TreasuryAdditional holdCommon StockPaid-in Capital wages Stock a. $72,000$70,000 b. $72,000$28,000 c. $96,000$4,000 d. $68,000$28,000$4,000 5. At its date of incorporation, Sauder, Inc. ssued ampere-second,000 shares of its $10 par common stock at $11 per share. During the circulating(prenominal) year, Sauder acquired 20,000 shares of its common stock at a price of $16 per share and accounted for them by the cost method. Subsequently, these shares were reissued at a price of $12 per share. There have been no other(a) issuances or acquisitions of its own common stock. What effect does the reissuance of the stock have on the adjacent accounts? Retained EarningsAdditional Paid-in Capital a. DecreaseDecrease b. No effectDecrease c. DecreaseNo effect d. No effectNo effect 6. granger Corp. owned 20,000 shares of Eaton Corp. urchased in 2007 for $240,000. On December 15, 2010, Farmer say a property dividend of all of its Eaton Corp. shares on the basis of one share of Eaton for every 10 shares of Farmer common stock held by its stockholders. The property dividend was distributed on January 15, 2011. On the declaration date, the aggregate market price of the Eaton shares held by Farmer was $400,000. The entry to record the declaration of the dividend would include a debit to Retained Earnings of a. $0. b. $160,000. c. $240,000. d. $400,000. 7. A corporation declared a dividend, a portion of which was liquidating.How would this distribution affect severally of the following(a)? Additional Paid-in CapitalRetained Earnings a. DecreaseNo effect b. DecreaseDecrease c. No effectDecrease d. No effectNo effect 8. On May 1, 2010, Ziek Corp. declared and issued a 10% common stock dividend. Prior to this dividend, Ziek had 100,000 shares of $1 par foster common stock issued and outstanding. The fair value of Ziek s common stock was $20 per share on May 1, 2010. As a result of this stock dividend, Zieks total stockholders equity a. increased by $200,000. b. decreased by $200,000. c. decreased by $10,000. d. did not switch. . How would the declaration and subsequent issuance of a 10% stock dividend by the issuer affect for each one of the following when the market value of the shares exceeds the par value of the stock? Additional Common StockPaid-in Capital a. No effectNo effect b. No effectIncrease c. IncreaseNo effect d. IncreaseIncrease 10. On December 31, 2010, the stockholders equity section of Arndt, Inc. , was as follows Common stock, par value $10 authorized 30,000 shares issued and outstanding 9,000 shares$ 90,000 Additional paid-in capital116,000 Retained win 174,000 Total stockholders equity$380,000On March 31, 2011, Arndt declared a 10% stock dividend, and accordingly 900 spare shares were issued, when the fair market value of the stock was $18 per share. For the three months finish March 31, 2011, Arndt sustained a net loss of $32,000. The balance of Arndts r etained win as of March 31, 2011, should be a. $125,800. b. $133,000. c. $134,800. d. $142,000. *11. At December 31, 2010 and 2011, Plank Corp. had outstanding 2,000 shares of $100 par value 8% additive preferred stock and 10,000 shares of $10 par value common stock. At December 31, 2010, dividends in arrears on the preferred stock were $8,000.Cash dividends declared in 2011 totaled $30,000. What amounts were payable on each class of stock? Preferred StockCommon Stock a. $16,000$14,000 b. $22,000$8,000 c. $24,000$6,000 d. $30,000$0 Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. d 3. c 5. c 7. b 9. d *11. c 2. b 4. b 6. d 8. d 10. a No. AnswerDerivation 1. dConceptual. 2. b($24 2,500) + ($18 5,000) = $150,000. $90,000 ? $125,000 = $75,000. $150,000 3. c15,000 $2 = $30,000. 4. b(4,000 $18) = $72,000 (4,000 $7) = $28,000. . cConceptual. 6. d$400,000 (market value). 7. b Conceptual. 8. dConceptual. 9. dConceptual. 10. a$174,000 $32,000 (900 $18) = $125,800. *11. c($200,000 . 08) + $8,000 = $24,000 $30,000 $24,000 = $6,000 Chapter 16 Dilutive Securities Earnings Per Share 1. On January 2, 2010, Farr Co. issued 10-year convertible bonds at 105. During 2012, these bonds were converted into common stock having an aggregate par value equal to the total face amount of the bonds. At conversion, the market price of Farrs common stock was 50 percent supra its par value.On January 2, 2010, change proceeds from the issuance of the convertible bonds should be account as a. paid-in capital for the blameless proceeds. b. paid-in capital for the portion of the proceeds attributable to the conversion feature and as a liability for the balance. c. a liability for the face amount of the bonds and paid-in capital for the premium over the face amount. d. a liability for the good proceeds. 2. Lang Co. issued bonds with detachable common stock warrants. Only the warrants had a known market value. The sum of the fair value of the warrants and the face amount of the bonds exceeds the cash in proceeds.This excess is inform as a. Discount on Bonds Payable. b. Premium on Bonds Payable. c. Common Stock Subscribed. d. Paid-in Capital in Excess of ParStock Warrants. 3. On January 1, 2010, Sharp Corp. apt(p) an employee an resource to purchase 6,000 shares of Sharps $5 par value common stock at $20 per share. The Black-Scholes option pricing model determines total stipend expense to be $140,000. The option became exercisable on December 31, 2011, after the employee completed cardinal years of service. The market prices of Sharps stock were as follows January 1, 2010$30 December 31, 201150For 2011, should recognize compensation expense under the fair value method of a. $90,000. b. $30,000. c. $70,000. d. $0. *4. On January 2, 2010, for past services, Rosen Corp. selected Nenn Pine, its president, 16,000 stock understanding rights that are exercisable immediately and expire on January 2, 2011. On exercise, Nenn is entitled to receive cash for the excess of the market price of the stock on the exercise date over the market price on the grant date. Nenn did not exercise any of the rights during 2010. The market price of Rosens stock was $30 on January 2, 2010, and $45 on December 31, 2010.As a result of the stock appreciation rights, Rosen should recognize compensation expense for 2010 of a. $0. b. $80,000. c. $240,000. d. $480,000. Multiple Choice AnswersDilutive Securities, CPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. 1. d 2. a 3. c *4. c No. AnswerDerivation 1. dConceptual. 2. aConceptual. 3. c$140,000 ? 2 = $70,000. *4. c($45 $30) ? 16,000 = $240,000. Earnings Per Share 5. Didde Co. had 300,000 shares of common stock issued and outstanding at December 31, 2010. No common stock was issued during 2011. On January 1, 2011, Didde issued 200,000 shares of nonconvertible preferred stock.During 2011, Didde declared and paid $100,000 cash dividends on the common stock and $80,000 on the preferred stock. Net income for the year ended December 31, 2011 was $620,000. What should be Diddes 2011 scratch per common share? a. $2. 07 b. $1. 80 c. $1. 73 d. $1. 47 6. At December 31, 2011 and 2010, Miley Corp. had 180,000 shares of common stock and 10,000 shares of 5%, $100 par value cumulative preferred stock outstanding. No dividends were declared on each the preferred or common stock in 2011 or 2010. Net income for 2011 was $400,000. For 2011, earnings per common share amounted to a. $2. 22. b. $1. 94. c. 1. 67. d. $1. 11. 7. Marsh Co. had 2,400,000 shares of common stock outstanding on January 1 and December 31, 2011. In connection with the acquisition of a subsidiary company in June 2010, Marsh is required to issue 100,000 additional shares of its common stock on July 1, 2012, to the former owners of the subsidiary. Marsh paid $200,000 in preferred stock dividends in 2011, and reported net income of $3,400,000 for the year. Marshs d iluted earnings per share for 2011 should be a. $1. 42. b. $1. 36. c. $1. 33. d. $1. 28. 8. Foyle, Inc. , had 560,000 shares of common stock issued and outstanding at December 31, 2010.On July 1, 2011, an additional 40,000 shares of common stock were issued for cash. Foyle also had unexercised stock options to purchase 32,000 shares of common stock at $15 per share outstanding at the beginning and end of 2011. The average market price of Foyles common stock was $20 during 2011. What is the number of shares that should be used in computing diluted earnings per share for the year ended December 31, 2011? a. 580,000 b. 588,000 c. 608,000 d. 612,000 9. When computing diluted earnings per share, convertible securities are a. ignored. b. recognised and if they are dilutive. c. recognized only if they are antidilutive. . recognized whether they are dilutive or antidilutive. 10. In determining diluted earnings per share, dividends on nonconvertible cumulative preferred stock should be a. disregarded. b. added back to net income whether declared or not. c. deducted from net income only if declared. d. deducted from net income whether declared or not. 11. The if-converted method of computing earnings per share data assumes conversion of convertible securities as of the a. beginning of the earliest distributor point reported (or at time of issuance, if later). b. beginning of the earliest stay reported (regardless of time of issuance). c. iddle of the earliest extremity reported (regardless of time of issuance). d. ending of the earliest termination reported (regardless of time of issuance). Multiple Choice AnswersEarnings Per ShareCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 5. b 6. b 7. d 8. b 9. b 10. d 11. a No. AnswerDerivation 5. b$620,000 $80,000 = $1. 80. 300,000 6. b $400,000 (10,000 ? $100 ? .05) = $1. 94. 180,000 7. d $3,400,000 $200,000 = $1. 28. 2,400,000 + 100,000 8. b560,000 + (40,000 ? 6/12) + 32,000 (32,000 ? 15 ? $20) = 588,000. 9. bConceptual. 10. dConceptual. 11. aConceptual. Chapter 17 Investments 1. On October 1, 2010, Wenn Co. purchased 600 of the $1,000 face value, 8% bonds of Loy, Inc. , for $702,000, including accrued interest of $12,000. The bonds, which mature on January 1, 2017, pay interest semiannually on January 1 and July 1. Wenn used the straight-line method of amortization and appropriately recorded the bonds as available-for-sale. On Wenns December 31, 2011 balance mainsheet, the carrying value of the bonds is a. $690,000. b. $684,000. c. $681,600. d. $672,000. 2. Valet Corp. egan operations in 2010. An analysis of Valets equity securities portfolio acquired in 2010 shows the following totals at December 31, 2010 for trading and available-for-sale securities TradingAvailable-for-Sale SecuritiesSecurities Aggregate cost$90,000$110,000 Aggregate fair value65,00095,000 What amount should Valet report in its 2010 income statement for unrealized holding loss? a. $40,000. b. $10,000. c. $15,000. d. $25,000. 3. At December 31, 2010, Jeter Corp. had the following equity securities that were purchased during 2010, its inauguralborn year of operation FairUnrealized Cost nurseGain (Loss)Trading Securities SecurityA$ 90,000$ 60,000$(30,000) B 15,000 20,000 5,000 Totals$105,000$ 80,000$(25,000) Available-for-Sale Securities SecurityY$ 70,000$ 80,000$ 10,000 Z 85,000 55,000 (30,000) Totals$155,000$135,000$(20,000) All market declines are considered temporary. Fair value adjustments at December 31, 2010 should be established with a corresponding charge against IncomeStockholders Equity a. $45,000$ 0 b. $30,000$30,000 c. $25,000$20,000 d. $25,000$ 0 4. On December 29, 2011, James Co. sold an equity security that had been purchased on January 4, 2010.James owned no other equity securities. An unrealized holding loss was reported in the 2010 income statement. A realized gain was reported in the 2011 income statement. Was the equity security classified as available-for-sale and did its 2010 market price decline exceed its 2011 market price recovery? 2010 Market Price Decline Exceeded 2011 Available-for-SaleMarket Price Recovery a. YesYes b. YesNo c. NoYes d. NoNo Use the following breeding for questions 5 by 7. Rich, Inc. acquired 30% of Doane Corp. s voting stock on January 1, 2010 for $400,000. During 2010, Doane earned $160,000 and paid dividends of $100,000.Richs 30% interest in Doane gives Rich the ability to exercise significant influence over Doanes run and financial policies. During 2011, Doane earned $200,000 and paid dividends of $60,000 on April 1 and $60,000 on October 1. On July 1, 2011, Rich sold fractional of its stock in Doane for $264,000 cash. 5. Before income taxes, what amount should Rich include in its 2010 income statement as a result of the investment? a. $160,000. b. $100,000. c. $48,000. d. $30,000. 6. The carrying amount of this investment in Richs December 31, 2010 balance sheet should be a. $400,000. b. $418,000. c. $448,000. d. $460,000. . What should be the gain on sale of this investment in Richs 2011 income statement? a. $64,000. b. $55,000. c. $49,000. d. $40,000. 8. On January 1, 2010, Reston Co. purchased 25% of Ace Corp. s common stock no good get out resulted from the purchase. Reston appropriately carries this investment at equity and the balance in Restons investment account was $720,000 at December 31, 2010. Ace reported net income of $450,000 for the year ended December 31, 2010, and paid common stock dividends totaling $180,000 during 2010. How much did Reston pay for its 25% interest in Ace? a. $652,500. b. $765,000. c. $787,500. d. 877,500. 9. On December 31, 2010, Patel Co. purchased equity securities as trading securities. Pertinent data are as follows Fair Value Security CostAt 12/31/11 A$132,000$117,000 B168,000186,000 C288,000258,000 On December 31, 2011, Patel transferred its investment in security C from trading to available-for-sale because Patel intends to retain security C as a semipermanent investment. What total amount of gain or loss on its securities should be included in Patels income statement for the year ended December 31, 2011? a. $3,000 gain. b. $27,000 loss. c. $30,000 loss. d. $45,000 loss. Multiple Choice AnswersCPA AdaptedItem Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. d 3. c 5. c 7. c 9. b 2. d 4. d 6. b 8. a No. AnswerDerivation 1. d$702,000 $12,000 = $690,000 15 $690,000 ($90,000 ? ) = $672,000. 75 2. d$90,000 $65,000 = $25,000. 3. c 4. dConceptual. 5. c$160,000 ? 30% = $48,000. 6. b$400,000 + $48,000 ($100,000 ? 30%) = $418,000. 7. c$418,000 ($60,000 ? 30%) + ($200,000 ? 50% ? 30%) = $430,000. $264,000 ($430,000 ? 2) = $49,000. 8. a$720,000 ($450,000 ? 25%) + ($180,000 ? 25%) = $652,500. 9. b$18,000 $15,000 $30,000 = $27,000 loss. Chapter 18 Revenue Recognition . According to the FASBs abstract framework, the process of reporting an item in the financial statements o f an entity is a. recognition. b. realization. c. allocation. d. matching. 2. Green Construction Co. has consistently used the percentage-of-completion method of recognizing revenue. During 2010, Green entered into a fixed-price contract to construct an office building for $12,000,000. Information relating to the contract is as follows At December 31 2010 2011 Percentage of completion15%45% Estimated total cost at completion$9,000,000$9,600,000 Gross make headway recognized (cumulative)600,0001,440,000Contract costs incurred during 2011 were a. $2,880,000. b. $2,970,000. c. $3,150,000. d. $4,320,000. 3. Bruner Constructors, Inc. has consistently used the percentage-of-completion method of recognizing income. In 2010, Bruner started work on a $35,000,000 braid contract that was completed in 2011. The following study was taken from Bruners 2010 news report records Progress billings$11,000,000 Costs incurred10,500,000 Collections7,000,000 Estimated costs to complete21,000,000 What amount of vernacular profit should Bruner have recognized in 2010 on this contract? a. $3,500,000 b. 2,333,334 c. $1,750,000 d. $1,166,667 4. During 2010, Gates Corp. started a construction job with a total contract price of $3,500,000. The job was completed on December 15, 2011. Additional data are as follows 2010 2011 Actual costs incurred$1,350,000$1,525,000 Estimated stay costs1,350,000 Billed to client1,200,0002,300,000 Received from customer1,000,0002,400,000 Under the completed-contract method, what amount should Gates recognize as take in profit for 2011? a. $225,000 b. $312,500 c. $475,000 d. $625,000 5. Hogan Farms produced 800,000 pounds of cotton during the 2010 season.Hogan sells all of its cotton to Ott Co. , which has agreed to purchase Hogans entire production at the prevailing market price. Recent legislation assures that the market price will not fall below $. 70 per pound during the next two years. Hogans costs of selling and distributing the cotton are immater ial and can be reasonably estimated. Hogan reports its inventory at expected take out value. During 2010, Hogan sold and delivered to Ott 600,000 pounds at the market price of $. 70. Hogan sold the remaining 200,000 pounds during 2011 at the market price of $. 72. What amount of revenue should Hogan recognize in 2010? . $420,000 b. $432,000 c. $560,000 d. $576,000 6. Braun, Inc. appropriately uses the installment- gross sales method of accounting to recognize income in its financial statements. close to pertinent data relating to this method of accounting include 2010 2011 Installment sales$750,000$720,000 Cost of installment sales 570,000 504,000 Gross profit$180,000$216,000 Rate of gross profit24%30% Balance of deferred gross profit at year end 2010$108,000$ 36,000 2011 198,000 Total$108,000$234,000 What amount of installment accounts due should be prefaceed in Brauns December 31, 2011 balance sheet? a. 720,000 b. $810,000 c. $780,000 d. $866,666 7. Hartz Co. , which began o perations on January 1, 2010, appropriately uses the installment-sales method of accounting. The following education pertains to Hartzs operations for the year 2010 Installment sales$1,200,000 Regular sales480,000 Cost of installment sales720,000 Cost of regular sales288,000 General and administrative expenses96,000 Collections on installment sales288,000 The deferred gross profit account in Hartzs December 31, 2010 balance sheet should be a. $115,200. b. $192,000. c. $364,800. d. $480,000. 8. On January 1, 2010, Orton Co. old a used machine to King, Inc. for $350,000. On this date, the machine had a depreciated cost of $245,000. King paid $50,000 cash on January 1, 2010 and signed a $300,000 note bearing interest at 10%. The note was payable in three annual installments of $100,000 beginning January 1, 2011. Orton appropriately accounted for the sale under the installment method. King do a timely requital of the first installment on January 1, 2011 of $130,000, which included in terest of $30,000 to date of retribution. At December 31, 2011, Orton has deferred gross profit of a. $70,000. b. $66,000. c. $60,000. d. 51,000. 9. Piper Co. began operations on January 1, 2010 and appropriately uses the installment method of accounting. The following information pertains to Pipers operations for 2010 Installment sales1,800,000 Cost of installment sales1,080,000 General and administrative expenses180,000 Collections on installment sales825,000 The balance in the deferred gross profit account at December 31, 2010 should be a. $330,000. b. $495,000. c. $390,000. d. $720,000. 10. Moon Co. records all sales employ the installment method of accounting. Installment sales contracts call for 36 equal monthly cash payments.According to the FASBs conceptual framework, the amount of deferred gross profit relating to collections 12 months beyond the balance sheet date should be reported in the a. current liabilities section as a deferred revenue. b. noncurrent liabilities se ction as a deferred revenue. c. current assets section as a contra account. d. noncurrent assets section as a contra account. 11. Crane, Inc. is a retailer of pedestal appliances and offers a service contract on each appliance sold. Crane sells appliances on installment contracts, but all service contracts must be paid in full at the time of sale.Collections reliable for service contracts should be recorded as an increase in a a. deferred revenue account. b. sales contracts receivable rating account. c. stockholders valuation account. d. service revenue account. Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. a 3. d 5. c 7. c 9. c 11. a 2. b 4. d 6. b 8. c 10. c No. AnswerDerivation 1. aConceptual. 2. b($9,600,000 45%) ($9,000,000 15%) = $2,970,000. $10,500,000 3. d ($35,000,000 $31,500,000) = $1,166,667. $31,500,000 . d$3,500,000 $1,350,000 $1,525,000 = $625,000. 5. c800,000 lbs. $. 70 = $560,000. 6. b( $36,000 ? 24%) + ($198,000 ? 30%) = $810,000. 7. c$1,200,000 $720,000 = $480,000 gross profit (40% gross profit rate) $480,000 ($288,000 . 4) = $364,800. 8. c$300,000 + $50,000 = $350,000 $350,000 $245,000 = $105,000 gross profit (30% gross profit rate) ($300,000 $100,000) ? 30% = $60,000. 9. c$1,800,000 $1,080,000 = $720,000 (40% gross profit rate)$720,000 ($825,000 40%) = $390,000. 10. cConceptual. 11. aConceptual. Chapter 20 story for awards Post Retirement Benefits 1.The following information pertains to Hopson Co. s pension political program Actuarial estimate of project get obligation at 1/1/11$72,000 Assumed discount rate10% Service costs for 2011$18,000 Pension make headways paid during 2011$15,000 If no change in actuarial estimates occurred during 2011, Hopsons intercommunicate benefit obligation at December 31, 2011 was a. $64,200. b. $75,000. c. $79,200. d. $82,200. 2. Interest cost included in pension expense recognized for a period by an employer sponsori ng a defined-benefit pension conception re enters the a. shortage between the expected and actual returns on throw assets. b. ncrease in the projected benefit obligation due to the passage of time. c. increase in the fair value of plan assets due to the passage of time. d. amortization of the discount on accumulated OCI (PSC). 3. Logan Corp. , a company whose stock is publicly traded, provides a noncontributory defined-benefit pension plan for its employees. The companys actuary has provided the following information for the year ended December 31, 2011 Projected benefit obligation$600,000 Accumulated benefit obligation525,000 Fair value of plan assets825,000 Service cost240,000 Interest on projected benefit obligation24,000Amortization of prior service cost60,000 Expected and actual return on plan assets82,500 The market-related asset value equals the fair value of plan assets. No contributions have been make for 2011 pension cost. In its December 31, 2011 balance sheet, Logan sh ould report a pension asset / liability of a. Pension liability of $600,000 b. Pension asset of $824,000 c. Pension asset of $225,000 d. Pension liability of $525,000 4. Seigel Co. maintains a defined-benefit pension plan for its employees. At each balance sheet date, Yeager should report a pension asset / liability equal to the a. ccumulated benefit obligation. b. projected benefit obligation. c. accumulated benefit obligation. d. funded status relative to the projected benefit obligation. 5. Ohlman, Inc. maintains a defined-benefit pension plan for its employees. As of December 31, 2011, the market value of the plan assets is less than the accumulated benefit obligation. The projected benefit obligation exceeds the accumulated benefit obligation. In its balance sheet as of December 31, 2011, Ohlman should report a liability in the amount of the a. excess of the projected benefit obligation over the fair value of the plan assets. b. xcess of the accumulated benefit obligation over the fair value of the plan assets. c. projected benefit obligation. d. accumulated benefit obligation. 6. At December 31, 2011, the following information was provided by the Vargas Corp. pension plan executive director Fair value of plan assets$4,500,000 Accumulated benefit obligation5,580,000 Projected benefit obligation7,200,000 What is the amount of the pension liability that should be shown on Vargas December 31, 2011 balance sheet? a. $7,200,000 b. $2,700,000 c. $1,620,000 d. $1,080,000 Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. 1. d 3. c 5. a 2. b 4. d 6. b No. AnswerDerivation 1. d$72,000 + $18,000 + ($72,000 ? .10) $15,000 = $82,200. 2. bConceptual. 3. c$825,000 $600,000 = $225,000. 4. dConceptual. 5. aConceptual. 6. b$7,200,000 $4,500,000 = $2,700,000. Chapter 21 Accounting for reads 1. Lease A does not contain a trade purchase option, but the require term is equal to 90 percent of the estimated economic action of the absorbd property . Lease B does not transfer ownership of the property to the lessee by the end of the fill term, but the use up term is equal to 75 percent of the estimated economic life of the pursued property.How should the lessee classify these plights? Lease A Lease B a. Operating leaseCapital lease b. Operating leaseOperating lease c. Capital leaseCapital lease d. Capital leaseOperating lease 2. On December 31, 2011, Burton, Inc. leased machinery with a fair value of $840,000 from Cey Rentals Co. The agreement is a six-year noncancelable lease requiring annual payments of $160,000 beginning December 31, 2011. The lease is appropriately accounted for by Burton as a capital lease. Burtons additive borrowing rate is 11%. Burton knows the interest rate implicit in the lease payments is 10%.The set value of an annuity due of 1 for 6 years at 10% is 4. 7908. The present value of an annuity due of 1 for 6 years at 11% is 4. 6959. In its December 31, 2011 balance sheet, Burton should report a le ase liability of a. $606,528. b. $680,000. c. $751,344. d. $766,528. 3. On December 31, 2010, Harris Co. leased a machine from Catt, Inc. for a five-year period. exist annual payments under the lease are $630,000 (including $30,000 annual executory costs) and are due on December 31 of each year. The first payment was made on December 31, 2010, and the second payment was made on December 31, 2011.The five lease payments are discounted at 10% over the lease term. The present value of minimum lease payments at the inception of the lease and before the first annual payment was $2,502,000. The lease is appropriately accounted for as a capital lease by Harris. In its December 31, 2011 balance sheet, Harris should report a lease liability of a. $1,902,000. b. $1,872,000. c. $1,711,800. d. $1,492,200. 4. A lessee had a ten-year capital lease requiring equal annual payments. The reducing of the lease liability in year 2 should equal a. the current liability shown for the lease at the end of year 1. . the current liability shown for the lease at the end of year 2. c. the reduction of the lease liability in year 1. d. one-tenth of the original lease liability. Use the following information for questions 5 and 6. On January 2, 2011, Hernandez, Inc. signed a ten-year noncancelable lease for a heavy duty drill press. The lease stipulated annual payments of $150,000 starting at the end of the first year, with title passing to Hernandez at the expiration of the lease. Hernandez do by this transaction as a capital lease. The drill press has an estimated useful life of 15 years, with no salvage value.Hernandez uses straight-line depreciation for all of its plant assets. Aggregate lease payments were determined to have a present value of $900,000, based on implicit interest of 10%. 5. In its 2011 income statement, what amount of interest expense should Hernandez report from this lease transaction? a. $0 b. $56,250 c. $75,000 d. $90,000 6. In its 2011 income statement, what amo unt of depreciation expense should Hernandez report from this lease transaction? a. $150,000 b. $100,000 c. $90,000 d. $60,000 7. In a lease that is recorded as a sales-type lease by the lessor, interest revenue a. hould be recognized in full as revenue at the leases inception. b. should be recognized over the period of the lease utilise the straight-line method. c. should be recognized over the period of the lease using the effective interest method. d. does not arise. 8. Torrey Co. manufactures equipment that is sold or leased. On December 31, 2011, Torrey leased equipment to Dalton for a five-year period ending December 31, 2016, at which date ownership of the leased asset will be transferred to Dalton. Equal payments under the lease are $220,000 (including $20,000 executory costs) and are due on December 31 of each year.The first payment was made on December 31, 2011. Collectibility of the remaining lease payments is reasonably assured, and Torrey has no material cost uncertain ties. The normal sales price of the equipment is $770,000, and cost is $600,000. For the year ended December 31, 2011, what amount of income should Torrey realize from the lease transaction? a. $170,000 b. $220,000 c. $230,000 d. $330,000 *9. Jamar Co. sold its headquarters building at a gain, and simultaneously leased back the building. The lease was reported as a capital lease. At the time of the sale, the gain should be reported as a. perating income. b. an extraordinary item, net of income tax. c. a separate component of stockholders equity. d. a deferred gain. *10. On December 31, 2011, Haden Corp. sold a machine to Ryan and simultaneously leased it back for one year. Pertinent information at this date follows gross revenue price$900,000 Carrying amount825,000 Present value of reasonable lease rentals ($7,500 for 12 months 12%)85,000 Estimated remaining useful life12 years In Hadens December 31, 2011 balance sheet, the deferred profit from the sale of this machine should be a. $85,000. b. $75,000. c. $10,000. . $0. Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. c 3. d 5. d 7. c *9. d 2. a 4. a 6. d 8. a *10 d No. AnswerDerivation 1. cConceptual. 2. a($160,000 ? 4. 7908) $160,000 = $606,528. 3. d$2,502,000 $630,000 + $30,000 = $1,902,000 (2010). $1,902,000 $600,000 ($1,902,000 ? .10) = $1,492,200 (2011). 4. aConceptual. 5. d$900,000 ? .10 = $90,000. 6. d$900,000 ? 15 = $60,000. 7. cConceptual. 8. a$770,000 $600,000 = $170,000. *9. dConceptual. *10. d = 9. 44%, 10% of FV of asset ? t is a minor leaseback. Chapter 22-Accounting Changes and Error Analysis 1. Which of the following should be reported as a prior period adjustment? Change inChange from Estimated LivesUnaccepted Principle of Depreciable Assetsto Accepted Principle a. YesYes b. NoYes c. YesNo d. NoNo 2. On December 31, 2011, Grantham, Inc. appropriately changed its inventory valuation method to FIFO cost from weighted-average cost for f inancial statement and income tax purposes. The change will result in a $1,500,000 increase in the beginning inventory at January 1, 2011. Assume a 30% income tax rate.The cumulative effect of this accounting change on beginning retained earnings is a. $0. b. $450,000. c. $1,050,000. d. $1,500,000. 3. On January 1, 2011, Frost Corp. changed its inventory method to FIFO from LIFO for both financial and income tax reporting purposes. The change resulted in an $800,000 increase in the January 1, 2011 inventory. Assume that the income tax rate for all years is 30%. The cumulative effect of the accounting change should be reported by Frost in its 2011 a. retained earnings statement as a $560,000 addition to the beginning balance. b. ncome statement as a $560,000 cumulative effect of accounting change. c. retained earnings statement as an $800,000 addition to the beginning balance. d. income statement as an $800,000 cumulative effect of accounting change. 4. On January 1, 2008, Lake Co. p urchased a machine for $792,000 and depreciated it by the straight-line method using an estimated useful life of eight years with no salvage value. On January 1, 2011, Lake determined that the machine had a useful life of six years from the date of acquisition and will have a salvage value of $72,000. An accounting change was made in 2011 to reflect these additional data.The accumulated depreciation for this machine should have a balance at December 31, 2011 of a. $438,000. b. $462,000. c. $480,000. d. $528,000. 5. On January 1, 2008, Hess Co. purchased a patent for $595,000. The patent is being amortized over its remaining legal life of 15 years expiring on January 1, 2023. During 2011, Hess determined that the economic benefits of the patent would not last longer than ten years from the date of acquisition. What amount should be reported in the balance sheet for the patent, net of accumulated amortization, at December 31, 2011? a. $357,000 b. $408,000 c. $420,000 . $436,375 6. Dur ing 2010, a textbook written by Mercer Co. personnel was sold to Roark Publishing, Inc. , for royalties of 10% on sales. Royalties are receivable semiannually on March 31, for sales in July through December of the prior year, and on September 30, for sales in January through June of the same year. * Royalty income of $108,000 was accrued at 12/31/10 for the period July-December 2010. * Royalty income of $120,000 was received on 3/31/11, and $156,000 on 9/30/11. * Mercer learned from Roark that sales subject to royalty were estimated at $1,620,000 for the last half of 2011.In its income statement for 2011, Mercer should report royalty income at a. $276,000. b. $288,000. c. $318,000. d. $330,000. 7. On January 1, 2010, Janik Corp. acquired a machine at a cost of $500,000. It is to be depreciated on the straight-line method over a five-year period with no residual value. Because of a clerking error, no depreciation was recognized in Janiks 2010 financial statements. The oversight was discovered during the preparation of Janiks 2011 financial statements. disparagement expense on this machine for 2011 should be a. $0. b. $100,000. c. $125,000. d. $200,000. 8.On December 31, 2011, special policy costs, incurred but unpaid, were not recorded. If these insurance costs were related to work in process, what is the effect of the omission on accrued liabilities and retained earnings in the December 31, 2011 balance sheet? Accrued LiabilitiesRetained Earnings a. No effectNo effect b. No effectOverstated c. UnderstatedNo effect d. UnderstatedOverstated 9. Black, Inc. is a calendar-year corporation whose financial statements for 2010 and 2011 included errors as follows YearEnding InventoryDepreciation Expense 2010$162,000overstated$135,000overstated 201154,000understated45,000understatedAssume that purchases were recorded correctly and that no correcting entries were made at December 31, 2010, or at December 31, 2011. Ignoring income taxes, by how much should Blacks retaine d earnings be retroactively adjusted at January 1, 2012? a. $144,000 increase b. $36,000 increase c. $18,000 decrease d. $9,000 increase Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. b 3. a 5. b 7. b 9. a 2. c 4. a 6. d 8. c No. AnswerDerivation 1. bConceptual. 2. c$1,500,000 ? (1 . 3) = $1,050,000. 3. a$800,000 ? (1 . ) = $560,000. 4. a$792,000 ? 3/8 = $297,000 $297,000 + ($792,000 $297,000 $72,000) ? 1/3 = $438,000. 5. b$595,000 ? 3/15 = $119,000 $595,000 $119,000 ($595,000 $119,000) ? 1/7 = $408,000. 6. d($120,000 $108,000) + $156,000 + ($1,620,000 ? .10) = $330,000. 7. b$500,000 ? 5 = $100,000. 8. cConceptual. 9. a$54,000 (u) + $135,000 (u) $45,000 (o) = $144,000 (u). Chapter 23- financial statement of Cash Flows Use the following information for questions 1 and 2. A company acquired a building, paying a portion of the purchase price in cash and issuing a mortgage note payable to the seller for the balance. . In a statement of cash flows, what amount is included in investing activities for the preceding(prenominal) transaction? a. Cash payment b. Acquisition price c. Zero d. Mortgage amount 2. In a statement of cash flows, what amount is included in financing activities for the above transaction? a. Cash payment b. Acquisition price c. Zero d. Mortgage amount Use the following information for questions 3 and 4. Smiley Corp. s transactions for the year ended December 31, 2011 included the following * Purchased real estate for $550,000 cash which was borrowed from a bank. Sold available-for-sale securities for $500,000. * Paid dividends of $600,000. * Issued 500 shares of common stock for $250,000. * Purchased machinery and equipment for $125,000 cash. * Paid $450,000 toward a bank loan. * Reduced accounts receivable by $100,000. * Increased accounts payable $200,000. 3. Smileys net cash used in investing activities for 2011 was a. $675,000. b. $375,000. c. $175,000. d. $50,000. 4. Smileys net cash used in financing activities for 2011 was a. $50,000. b. $250,000. c. $450,000. d. $500,000. Use the following information for questions 5 and 6. Peavy Corp. s transactions for the year ended December 31, 2011 included the following 0 Acquired 50% of Gant Corp. s common stock for $180,000 cash which was borrowed from a bank. 1 Issued 5,000 shares of its preferred stock for land having a fair value of $320,000. 2 Issued 500 of its 11% debenture bonds, due 2016, for $392,000 cash. 3 Purchased a patent for $220,000 cash. 4 Paid $120,000 toward a bank loan. 5 Sold available-for-sale securities for $796,000. 6 Had a net increase in returnable customer deposits (long-term) of $88,000. 5. Peavys net cash provided by investing activities for 2011 was a. $296,000. b. 396,000. c. $476,000. d. $616,000. 6. Peavys net cash provided by financing activities for 2011 was a. $452,000. b. $540,000. c. $572,000. d. $660,000. Use the following information for questions 7 through 9. Jamison Co rp. s balance sheet accounts as of December 31, 2011 and 2010 and information relating to 2011 activities are presented below. December 31, 2011 2010 Assets Cash$ 440,000$ 200,000 Short-term investments600,000 Accounts receivable (net)1,020,0001,020,000 Inventory1,380,0001,200,000 Long-term investments400,000600,000 congeal assets3,400,0002,000,000 Accumulated depreciation(900,000)(900,000)Patent 180,000 200,000 Total assets$6,520,000$4,320,000 Liabilities and Stockholders Equity Accounts payable and accrued liabilities$1,660,000$1,440,000 Notes payable (nontrade)580,000 Common stock, $10 par1,600,0001,400,000 Additional paid-in capital800,000500,000 Retained earnings 1,880,000 980,000 Total liabilities and stockholders equity$6,520,000$4,320,000 Information relating to 2011 activities 7 Net income for 2011 was $1,500,000. 8 Cash dividends of $600,000 were declared and paid in 2011. 9 Equipment costing $1,000,000 and having a carrying amount of $320,000 was sold in 2011 for $360,00 0. 0 A long-term investment was sold in 2011 for $320,000. There were no other transactions affecting long-term investments in 2011. 11 20,000 shares of common stock were issued in 2011 for $25 a share. 12 Short-term investments consist of treasury bills maturing on 6/30/12. 7. Net cash provided by Jamisons 2011 operating activities was a. $1,500,000. b. $2,120,000. c. $2,080,000. d. $2,160,000. 8. Net cash used in Jamisons 2011 investing activities was a. $2,320,000. b. $1,820,000. c. $1,680,000. d. $1,720,000. 9. Net cash provided by Jamisons 2011 financing activities was a. 480,000. b. $520,000. c. $1,080,000. d. $1,680,000. 10. Foxx Corp. s comparative balance sheet at December 31, 2011 and 2010 reported accumulated depreciation balances of $800,000 and $600,000, respectively. Property with a cost of $50,000 and a carrying amount of $38,000 was the only property sold in 2011. Depreciation charged to operations in 2011 was a. $188,000. b. $200,000. c. $212,000. d. $224,000. 11. N agel Co. s prepaid insurance was $90,000 at December 31, 2011 and $45,000 at December 31, 2010. Insurance expense was $36,000 for 2011 and $27,000 for 2010.What amount of cash disbursements for insurance would be reported in Nagels 2011 net cash provided by operating activities presented on a direct basis? a. $99,000. b. $81,000. c. $54,000. d. $36,000. Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. a 3. c 5. b 7. c 9. a 11. b 2. c 4. b 6. b 8. a 10. c No. AnswerDerivation 1. aConceptual. 2. cConceptual. 3. c($550,000) + $500,000 $125,000 = ($175,000). 4. b$550,000 $600,000 + $250,000 $450,000 = ($250,000). 5. b($180,000) $220,000 + $796,000 = $396,000. 6. $180,000 + $392,000 $120,000 + $88,000 = $540,000. 7. c$1,500,000 $180,000 + ($900,000 $900,000 + $680,000) ($360,000 $320,000) + $20,000 + $220,000 ($320,000 $200,000) = $2,080,000. 8. a$320,000 + $360,000 ($3,400,000 + $1,000,000 $2,000,000) $600 ,000 = $2,320,000. 9. a20,000 ? $25 = $500,000 $500,000 + $580,000 $600,000 = $480,000. 10. c$800,000 $600,000 + ($50,000 $38,000) = $212,000. 11. b$90,000 + $36,000 $45,000 = $81,000. Chapter 24- Full Disclosure in Financial Reporting 1. Which of the following facts concerning plant assets should be included in the summary of significant accounting policies?Depreciation MethodComposition a. NoYes b. YesYes c. YesNo d. NoNo 2. Farr, Inc. is a multidivisional corporation which has both intersegment sales and sales to unaffiliated customers. Farr should report segment financial information for each division meeting which of the following criteria? a. Segment profit or loss is 10% or more of consolidated profit or loss. b. Segment profit or loss is 10% or more of combined profit or loss of all company segments. c. Segment revenue is 10% or more of combined revenue of all the company segments. d. Segment revenue is 10% or more of consolidated revenue. 3. Unruh Corp. nd its divisions are engaged solely in manufacturing operations. The following data (consistent with prior years data) pertain to the industries in which operations were conducted for the year ended December 31, 2011. Assets Industry Revenue Profit 12/31/11 A$ 8,000,000$1,320,000$16,000,000 B6,400,0001,120,00014,000,000 C4,800,000960,00010,000,000 D2,400,000440,0005,200,000 E3,400,000540,0005,600,000 F 1,200,000 180,000 2,400,000 $26,200,000$4,560,000$53,200,000 In its segment information for 2011, how many reportable segments does Unruh have? a. Three b. Four c. Five d. half a dozen 4.The following information pertains to Nixon Corp. and its divisions for the year ended December 31, 2011. Sales to unaffiliated customers$2,500,000 Intersegment sales of products similar to those sold to unaffiliated customers750,000 Interest earned on loans to other operating segments50,000 Nixon and all of its divisions are engaged solely in manufacturing operations. Nixon has a reportable segment if that segments revenue exceeds a. $330,000. b. $325,000. c. $255,000. d. $250,000. 5. Advertising costs may be accrued or deferred to provide an appropriate expense in each period for InterimYear-end Financial ReportingFinancial Reporting . YesNo b. YesYes c. NoNo d. NoYes 6. mayonnaise Corp. has estimated that total depreciation expense for the year ending December 31, 2011 will amount to $300,000, and that 2011 year-end bonuses to employees will total $600,000. In Mayos interim income statement for the six months ended June 30, 2011, what is the total amount of expense relating to these two items that should be reported? a. $0. b. $150,000. c. $450,000. d. $900,000. 7. Fina Corp. had the following transactions during the quarter ended March 31, 2011 Loss from hurricane damage$350,000 recompense of fire insurance premium for calendar year 2011500,000What amount should be included in Finas income statement for the quarter ended March 31, 2011? Extraordinary LossInsurance Expense a. $350,000$500, 000 b. $350,000$125,000 c. $87,500$125,000 d. $0$500,000 8. For interim financial reporting, an extraordinary gain occurring in the second quarter should be a. recognized ratably over the last three quarters. b. recognized ratably over all four quarters with the first quarter being restated. c. recognized in the second quarter. d. bring out by note only in the second quarter. *9. How is the average inventory used in the figuring of each of the following?Acid-Test (Quick) RatioInventory Turnover Ratio a. NumeratorNumerator b. NumeratorDenominator c. Not UsedDenominator d. Not UsedNumerator *10. Which of the following ratios is(are) useful in assessing a companys ability to meet current maturing or short-term obligations? Acid-Test RatioDebt to Total Assets Ratio a. NoNo b. NoYes c. YesYes d. YesNo *11. Which of the following ratios should be used in evaluating the effectiveness with which the company uses its assets? Receivables TurnoverPayout Ratio a. YesYes b. NoNo c. YesNo d. No Yes Multiple Choice AnswersCPA Adapted Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. Item Ans. 1. c 3. b 5. b 7. b *9. c *11. c 2. c 4. b 6. c 8. c *10. d No. AnswerDerivation 1. cConceptual. 2. cConceptual. 3. bRevenue demonstrate $26,200,000 ? 10% = $2,620,000 Profit test $4,560,000 ? 10% = $456,000 Asset test $53,200,000 ? 10% = $5,320,000 A, B, C, E. 4. b($2,500,000 + $750,000) ? 10% = $325,000. 5. bConceptual. 6. c($300,000 + $600,000) ? 2 = $450,000. 7. bExtraordinary loss = $350,000 Insurance expense = $500,000 ? 4 = $125,000. 8. cConceptual. *9. cConceptual. *10. dConceptual. *11. cConceptual.