Friday, May 31, 2019
Study Proposal for a Social Studies and Premedical (Premed) StudentAs a Social Studies and premedical student, I aspire to lead an international health and development non-governmental organization (NGO). Combining my skills as a physician and practitioner of development, I plan to enhance the health of marginalized, persecuted, and exiled populations. Through direct interaction with government bodies and humanitarian NGOs, I hope to highlight and curb the medical and psychological burdens stemming from human rights violations. Building on my skills as a humanitarian law and refugee tracing instructor, I also wish to train international and indigenous relief personnel to ensure the sanitary, nutritional, and health standards of uprooted populations. be after to bring holistic leadership to the health and humanitarian sector, I must thoroughly understand and know to confront the social, political, and cultural factors linked with poor health. I therefore propose to pursue and academ ically focussed MPhil in Development Studies preferably from Oxford University or from the Univers...
Thursday, May 30, 2019
I am not so certain if Socrates set out to his defense is particularly the brightest one, and it certainly is not an apology as the title has named it, but, there is a certain wisdom in the simple, plain structured arguments he presents. One of the first things he mentions, is for the jury to pardon him, in the case that he should slip into his accustomed way of speaking, just as they would pardon a foreigner for speaking in his accustomed manner. This appears to me to be a wise idea, as it is true, even in todays society that we tend to judge people on face value. People who do not speak English well, as Socrates would not have spoken "court language" very well, tend to be jusdged as stupid. Socrates next points out that Meletus is not the first man to accuse him. He adresse...
Wednesday, May 29, 2019
The Ems Ukase During the 1800s, Ukraine was under the powerful rule of Russian tsars who dictated over the entire Russian empire. The Ukrainians were apply to being held under a heavy hand though, and at this point in time, groups of men call Cossacks were gathering in numbers to fight against the exterior authority over their homeland and to once and for all bring freedom to Ukraine. Nostalgia of the original Cossacks and national revival among the Ukrainians since around 1840 became fused with ideas of Enlightenment in the whole works of people like Taras Shevchenko (1814-61) and Myhailo Drahomanov (1841-95) among others (Pavlychko scalawag 6). In 1863, Petr Valeuv, the Russian minister of internal affairs created a repressive anti-Ukrainian policy to downgrade nationalism in Ukraine and thus far being to punish and arrest those participating in honoring their area of the Russian empire (Encylopedia of Ukraine 2001). By 1875, a commission was organized to investigate Ukrainophile propaganda in the southern areas of Russia (Encylopedia of Ukraine 2001). As a result of this investigation, a secret decree written on May 30, 1876 by Russian tsar Alexander II was written called the Ems Ukase (Encylopedia of Ukraine 2001). The Ems Ukase was issued in response to the growing Ukrainian nationalism movement and the unrest of Ukrainian Cossacks (Nationamaster 2003). Issued in the town of Ems, Germany (hence the name), the decree was also known as the Yuzefovich Ukase after its author, Mikhail Yuzefovich, who was the deputy curator of the Kiev school district (Encyclopedia of Ukraine 2001). The policy itself banned publication of all Ukrainian- published texts except for belles-lettres and h... ...ited Ems Ukase 2001. Encyclopedia of Ukraine. Canadian Institute of Ukrainian Studies.http//www.encyclopediaofukraine.com/pages/E/M/EmsUkase.htm Ems Ukase 2003. http//www.nationmaster.com/encyclopedia/Ems-UkaseHrycak, A. 2004. Sch ooling, language and the policy-making power of state bureaucrats in Ukraine. Reeds College. Novamova.com.ua/htm/04/45.htm Pavlychko, S. Modernism vs. Populism in Fin de Siecle Ukrainian Literature. Page 6. http//www.utoronto.ca/elul/English/Pavlychko-ModvsPop.pdfRancour-Laferriere, D. 2000. Nationalism, Extremism and Xenophobia Imagining Russia ethnic identity and the nationalist mind. University of California.Short History of Ukraine. http//www.hf.uib.no/Andre/vesti/ukrainehistory.htm - kap2Ukrainians 2005. Centre for Russian Studies. http//www.nupi.no/cgi-win/Russland/etnisk_b.exe?Ukrainian
A Heartfelt, Emotional Wedding tongue for a Maid of Honor or outgo WomanGood Evening For those of you who don?t hunch me, I?m Charlotte, the very proud sister of our glamorous Bride. I want to nonplus by congratulating Kari and Ernest, and thanking all of you for coming here today. When I look at the bride and groom, I feel such a kaleidoscope of emotions. I know that Kari has found her ad comely match and I know that theirs will be a marriage of long standing. My heart is bursting with revel for you two today. I know you have a wonderful adventure ahead of you, and with God?s blessing your marriage will last for decades to come.I never knew Ernest before he dated my sister, so I can?t tell you dread stories about him, but I can tell you that I think he?s faultless for my sister He?s smooth going, interesting, easy to talk to, and he has a great sense of humor We are very happy to accept Ernest into our family. We know he?s made for us, and we intrust we?re made for him Kari, I want to note how beautiful you look today, and to tell you that this has truly been a special day for me. Thank you for giving original meaning to the word sister and for sharing the last 28 years with me. My parents and I have just loved this girl from the day she was born. We?ve coddled her, enjoyed her, and laughed with her. I know how much joy she has brought into our lives, and I know that she?ll bring that joy into Ernest?s life... ...eatest wish for the two of you is that by dint of the years, your love for distributively other will change and grow. Years from now, may you look back on this day, your wedding day, as the day you loved each other the least. I wish you the very best. My love to the both of you. Please raise your glasses while I toast my sister and her husbandKari and Ernest channel each day and cherish your time together. know one another and stand together. Take time to talk to one another. Put your love and your family commencement your job a nd your hobbies second. May your love be homogeneous the wind, strong enough to move the clouds, soft enough to never hurt, but always never ending. To love, laughter, and jubilantly ever after. Cheers A Heartfelt, Emotional Wedding Speech for a Maid of Honor or Best WomanA Heartfelt, Emotional Wedding Speech for a Maid of Honor or Best WomanGood Evening For those of you who don?t know me, I?m Charlotte, the very proud sister of our glamorous Bride. I want to start by congratulating Kari and Ernest, and thanking all of you for coming here today. When I look at the bride and groom, I feel such a kaleidoscope of emotions. I know that Kari has found her true match and I know that theirs will be a marriage of long standing. My heart is bursting with love for you two today. I know you have a wonderful adventure ahead of you, and with God?s blessing your marriage will last for decades to come.I never knew Ernest before he dated my sister, so I can?t tell you horrible stories about him, but I can tell you that I think he?s perfect for my sister He?s easy going, interesting, easy to talk to, and he has a great sense of humor We are very happy to welcome Ernest into our family. We know he?s made for us, and we hope we?re made for him Kari, I want to note how beautiful you look today, and to tell you that this has truly been a special day for me. Thank you for giving true meaning to the word sister and for sharing the last 28 years with me. My parents and I have just loved this girl from the day she was born. We?ve coddled her, enjoyed her, and laughed with her. I know how much joy she has brought into our lives, and I know that she?ll bring that joy into Ernest?s life... ...eatest wish for the two of you is that through the years, your love for each other will deepen and grow. Years from now, may you look back on this day, your wedding day, as the day you loved each other the least. I wish you the very best. My love to the both of you. Please rai se your glasses while I toast my sister and her husbandKari and ErnestTake each day and cherish your time together. Love one another and stand together. Take time to talk to one another. Put your love and your family first your job and your hobbies second. May your love be like the wind, strong enough to move the clouds, soft enough to never hurt, but always never ending. To love, laughter, and happily ever after. Cheers
Tuesday, May 28, 2019
Reality TV The Rise of a New ShowThe ContenderOne of the newest describes to hit the vast absolute studyity of reality TV shows that already exist is The Contender. The Contender is a show that focuses on all the hardships, training, pain, and dilemmas that a boxer, who is preparing to fight, must endure. The Contender will be a very successful show, because it has the attri besideses of raw emotion that cant be found when a director is yelling action, and cut. By raw emotion I mean that the viewer has reason to watch the television show due to an emotional attachment, besides the mere entertainment value, or for the love of the sport of boxing. viewing audience fall in love, but instead of characters, they are able to fall in love with actual people.Reality television is something that has become a major part of the television industry. The motivation and success of these shows is based on the fact that none of the shows are ever scripted. Many critics labeled the reality telev ision show as a fad, or as something that would not last. However, reality TV has shown to be quite the opposite. Reality TV will not go away, but instead continues to evolve and over take time slots of other scripted shows. Viewers can relate to the people who are apart of these shows because the viewers have that the people that they are beginning to enjoy, and in essence, love, are real. I do not mean that actors are essentially machines, but the characters they love are the analogous cha...
Reality TV The Rise of a New ShowThe ContenderOne of the newest tapers to hit the vast bulk of reality TV shows that already exist is The Contender. The Contender is a show that focuses on all the hardships, training, pain, and dilemmas that a boxer, who is preparing to fight, must endure. The Contender will be a very successful show, because it has the attri neverthelesses of raw emotion that cant be found when a director is yelling action, and cut. By raw emotion I mean that the viewer has reason to watch the television show due to an emotional attachment, besides the mere entertainment value, or for the love of the sport of boxing. viewing audience fall in love, but instead of characters, they are able to fall in love with actual people.Reality television is something that has become a major part of the television industry. The motivation and success of these shows is based on the fact that none of the shows are ever scripted. Many critics labeled the reality television show a s a fad, or as something that would not last. However, reality TV has shown to be quite the opposite. Reality TV will not go away, but instead continues to evolve and over take time slots of other scripted shows. Viewers can relate to the people who are apart of these shows because the viewers admit that the people that they are beginning to enjoy, and in essence, love, are real. I do not mean that actors are essentially machines, but the characters they love are the identical cha...
Monday, May 27, 2019
In Paula Vogels How I Learned to Drive, we follow our protagonist nicknamed Lil indorsement on a gut wrenching, and d makeright disturbing transit through her adolescence, told as a series of narrations, monologues, and flashbacks with the occasional interjection of a PSA like voice over. The play recounts the physical and emotional abuse Lil Bit encountered from the ages of eleven to eighteen at the hands of her uncle Peck, while he teaches her to let.The main flaw I saw in Lil Bit was that she is too smart for her own good. You see this characteristic throughout the play as she manipulates Peck. For example, it was most obvious for me when their roles of adult and child be reversed, and Peck is explaining to Lil Bit what a good son he has been for not drinking. Knowing how much Peck lusts after her she offers him a reward for his good behavior in the form of undoing her bra. Another ample example is when prior to her and peck going on a road trip and Lil Bits mother indicates that she has a sense of what Peck has on his mind, she responds by saying I can take care of myself. And I can certainly handle uncle Peck.At this point in the story she is save eleven. Its hard to imagine a child of that age so grown up emotionally. Overall, most of the characters had likeable qualities, with the exception of the grandmother. I didnt very like the way she meddled in the Parenting of Lil Bit. I liked Big Papa the best. Hes a crabby old timer who speaks anything that comes into his head with judicious abandon. It brought me some levity in an otherwise melancholy play.The climax of the play occurs on Lil Bits eighteenth birthday. She and Peck are in a hotel room, and shes been ignoring peck for some time leading up to this meeting as hes been sending her cards counting down to her birthday. Lil Bit is plain conflicted about their relationship now that she has gotten older, but Peck is looking forward to a time when its not illegal for them to be together. This is c reepy comme il faut on its own, but when Peck drops the marriage bomb, the creep factor skyrockets. I was honestly disgusted at the idea of a man leaving his wife to be with his niece whom he has known since birth, blood related or not.Prior to the climax, one major event occurs and that is in the monologue that Aunt Mary delivers indicating that she knows whats going on in the midst of Peck and Lil bit. The words used during this monologue, indicate to me a couple of key points about this character. First of all she is very intelligent. Her thoughts are well put together and the words she uses indicates to me that she has some sort of education. She is also very intuitive, she picks up on the subtle, non-verbal signals that peck gives off when hes got something on his mind and presumably when hes around Lil Bit. Also, the words used by Lil Bit in her different flashbacks have a direct correlation to her age. Its obvious as you read them, that during the later ones she is formin g more complex thoughts and emotions, which is indicative of growth.For the music in this play, Paula Vogel suggested period correct music spanning two generations. She mentions Motown several(prenominal) times, as well as Roy Orbison and the Beach Boys. Most of this music is romantic and happy with little hints of sexuality and sometimes-pedophilic references. For some weird reason the voice of the announcer in my head was played by the Moviephone guy.The car in the play was described as a Buick Riviera, but in my mind it was more like a Camaro or GTO. The main reason for this is the obvious relationship between Peck and his car. The way he describes the way the aggressive way men are taught to drive and the feeling of a cars response to your touch, just makes me think of those fast nimble sports cars. Taking place in the 1960s, the costumes in my mind were bell-bottoms and flowered shirts, polyester waste suits, and fringes all over the place. This was your typical 1960s attire.I believe the overall theme of this play is about the effect of time on relationships. The relationship between Peck and Lil Bit starts out strong, for her and fragile for him. She has a strong male figure giving her attention while he is nurturing a relationship that he knows is illegal and immoral. As time progresses, the roles ultimately reverse leaving Peck with much confidence in the relationship while Lil Bit comes to realize the rightfulness about it which leads to its demise. It just goes to show that time will always change relationships, jus not always in the way you imagined.
Sunday, May 26, 2019
Adolescent sex activity and the resulting consequences have always been a concern to many societies across numerous generations. young pregnancy, immature parenthood and teenage infections with cozyly catching diseases brings with it unique ro determinations non only to the adolescent affected, but also the society as a whole.In North America, every year more than than 45000 teenagers aged 19 and below become pregnant (Martin, Park, & Sutton, 2002). These rates have dropped compared to their recent peak in 1990, with the resist said to be a result increased use of contraceptives amongst the youth. Nevertheless, these adolescent pregnancy rates range from about 50 portion to 550 percent more than the rates in other European societies (Darroch, Singh, & Frost, 2001). Every year 1 in every four innerly experienced teens (3 million teens) contract cozyly transmitted disease and the teen pregnancy result in over two hundred thousand abortions each year. For those who carry the ir pregnancy to term, Eighty-three percent occur out of wedlock. Even in wangleled studies adolescent mothers have been found to have lower fostering attainment levels.The most disturbing thing, however, is the evidence that the burden of adolescent parenthood accrues the greatest violation to members of the next generation. Problems normally start at birth Documented evidence have shown that pregnant adolescents risk endowment birth weight baby and these children of adolescent mothers are more likely to exhibit poor cognitive functioning and school adjustment than children born to previous(a) mothers. In adolescents, researchers have found massive delinquency, failure and risk for early parenthood amongst children of adolescent mothers.Teen Sexuality and Pregnancy Prevention amongst Adolescents If familiarity is a lightning rod in the community, then adolescent sexuality reflects that point whither the charges are highest and most unstable. There is tension within soci eties just about the meaning of adolescent sexuality each as a marker or moral decay or as a normal, healthy and natural growth process. The culture revolving around adolescent sexuality has relied heavily on sex education as a preventive measure. There are two opposing line of possibleness that had been developed earlier. One perspective stated that on a simple empirical basis, a sizeable percentage of adolescents become sexually active in front reaching 18 years. It further states that educating them about the nature of sexual and its consequences would be one of the most effective means of curbing teenage pregnancies. In this perspective, teenage pregnancy is best prevented by accepting a role for teenage sexual activity as healthy, but certainly requiring direct and open discussions, attach to by moral prescriptions.The other view posits that any educative activity that was based on the assumption that adolescents may become sexually active as teens cannot help but implici tly support such behavior. Thus, explicit sex education that includes teaching in topics such as birth control would widen to an increase in the view of adolescents on sexual activity as a viable option. Even though, explicit sex education programs might not necessarily encourage such behaviors, they were perceived as at least providing a nod suggesting that it is expected. Explicit sex education was see at shoot as suggesting that sexual activity is a normative behavior to nave teenagers who would have otherwise not considered it. At a minimum, educational programs have been seen as reducing the teenagers sense that sexual activity is universally seen by adults as inappropriate before marriage or adulthood. In either case, programs like these were seen as likely to increase the levels of teenage sexual activity, with a very likely chance that these increases would lead to higher rates of sexually transmitted infections and pregnancies as well.Prevention Programs that work- Commo n elements There has been one speak to to sexual education programs that have been effective. It combines educational material with a notable amount of skills that short-circuit around assertive and sexual behaviors. For example, skill based prevention measures against HIV have been implemented in Colorado schools and has been shown to lead to contribute to increasing the use of condoms reduce number of multiple sexual partners. Similarly, a successful HIV prevention study in which the education program employ included schooling in social skills was compared to education only approach, and found the latter clearly superior.Research has also shown that combining of information-based programs with other discipline oriented programs did much stop than interventions that focused on information alone in reducing irresponsible sexual behavior and teenage pregnancy rates. Interventions that seek to develop skills in self-efficacy in concert with the provision of information did much better than programs that provide information alone. Programs that teach about safe sex, while placing a lot of emphasis on tariff and pride in decision making also seem to do better than programs that only teach safer sex behaviors (Jemmott & Fong, 1998). Finally, programs that narrowly focus on abstention only are yet to yield any findings. The interpretation of these findings is that emotional and social development components of these prevention programs function as catalysts that help leverage the impact of abstinence or education-based approaches.The idea of preventing adolescent pregnancies, repeat pregnancies, or failures in parenting, by focusing on something else other than sexual behavior may at first seem to be avoidant, foolish or hopelessly indirect. However, on a closer look of research done on adolescent sexual behavior show that this approach may yield much better results than programs that focus solely on sexual behaviors. It has long been recognized that ir responsible sexual activity tends not to happen in isolation, to occur together with higher levels of substance abuse. This approach states that it makes less sense to view a single behavioral problem in isolation rather, the problem should be seen as part of a unified syndrome that has an underlying risk manifesting itself in many different forms (Bell, 1986). This approach is thought to apply to patterns of delinquent behavior even in adulthood and starts to shed some light into the research findings discussed above.The impact of programmatic interventions on behaviors such as adolescent sexuality, start to be more plausible if we understand teenage sexual behavior as reflecting underlying problems that might lead to the emergence of a host of other problematic behaviors. In short, seeing an adolescent as a whole person may be fundamental in result the problem.A lot can be learned from this programs and research that address teenage sexual behavior. The first is that adolescent pregnancy prevention is possible byways that may seem to be very indirect routes. A lot of evidence has emerged showing that by assisting teenagers to achieve educational success and be in control of their fertility, we are preventing teenage pregnancy in the coming generation. The most important implication is that currently there are several tools that can be used to prevent negative consequence of teenagers sexual behavior.It may make little sense to think that giving extensive sex education will lower teenage pregnancy rates it seems equally not viable that focusing on abstinence without looking at the broader aspects of social development will have an effect. Long-term interventions can help by helping the youth to have a higher sense of connection to the larger community, for example, by increasing their sense of self-efficacy, assertiveness, their impulse control and their hope about the future. Teens who are craving for a sense of connection and intimacy are more likely to e ngage in sexual behavior for which they are not ready for (Allen, 2002). The use of the nutritional model may be particularly appropriate here as these teenagers may be starving for a place within the social world and a sense of connection to the broader society.In short, when we focus on the development of a teenager as a whole person may precisely target those behaviors and developmental factors that are directly connected to preventing notional sexual behavior and its consequences. These programs are likely to build the capacity of youth and can greatly increase their motivation and skill at avoiding risky sexual behavior (Kirby & Coyle, 1997) even if they may not be addressing sexual behavior directly. By giving the youth opportunity to talk about their feelings, interests and concerns about sexuality, as well as practice negotiation and decision making skills, we will be enabling them to develop their moral framework about sexuality.ReferencesAllen, J. P. (2002). Observed inde corum And Connection With Parents And Peers As Predictors Of Early Adolescent Sexual Adaptation. Paper presented at the Biennial Meetings of the Society for Research in Adolescence, New Orleans, LA.Bell, R. Q. (1986). Age Specific Manifestations in Changing Psychosocial Risk. In D. C. Farran & J. D. McKinney (Eds.), The concept of risk in intellectual and psychosocial development. New York Academic Press.Darroch, J. E., Singh, S., & Frost, J. J. (2001). Differences in teenage pregnancy rates among five developed countries the roles of sexual activity and contraceptive use. Family Planning Perspectives, 33(6), 244-250.Jemmott, J. B., III, Jemmott, L. S., & Fong, G. T. (1998). Abstinence and safer sex HIV risk-reduction interventions for African American adolescents. Jama Journal of the American Medical Association, 279(19), 1529-1536.Kirby, D., & Coyle, K. (1997). School-based programs to reduce sexual risk-taking behavior. Children & Youth operate Review, 19(5-6), 415-436.Martin, J . A., Park, M. M., & Sutton, P. D. (2002). Births Preliminary Data for 2001. National Vital Statistics Reports, 50, Number 10.Source document
Saturday, May 25, 2019
1. What is your analysis of the bag lading problem?The problem begin when Wet-Land Drilling, Inc. had filed a complaint that the bags it received from Bayfield were short-weight, according to previous send the weight of the bags used to be 50 pounds, however the new arrivals show a weight of 47.5 pounds per bag, causation a conflict to the company. The company present the problem as a change magnitude of demand, hiring new employees with a lack of training, new employees occupy the night shift, where experienced employees check the take, however the double checking of the bag still a problem to the company. First of all we need to analyze and find the errors the surgical process could have, caused by the increased of demand and a lack of control due the old employees, for the analysis I will use the Statistical Process Control (SPC).Statistical process control (SPC) involves using statistical techniques to measure and analyze the variation in processes. Most often used for manu facturing processes, the intent of SPC is to monitor product quality and carry processes to fixed targets. Statistical quality control refers to using statistical techniques for measuring and improving the quality of processes and includes SPC in addition to other techniques, such as take in plans, experimental design, variation reduction, process capability analysis, and process improvement plans.(reliability.sandia.gov, Statistical Process Control)We have and average of 50 pound from older shipment, this is the correct weight that the bags should have so, X=50, also we have a standard deviation of 1.2 which is also the desired level, so o=1.2, for the determination of the bags we need to resolve this face pic 0.489 and a 99.73% confidence interval Z = 3 UCL= x+ 3x=50+3 x 0.4899=51.4697LCL= x 3x=50-3 x 0.4899=48.5303The Percentage of Bags with Average Weight within Control Limits (Per Shift)Day Shift = 23 bags/24 bags = 96%Afternoon/Evening Shift = 12 bags/24 bags = 50%Night Sh ift = 12 bags/ 24 bags = 50%2. What procedures would you recommend to maintain proper quality control? I recommend making a constant control, trying to make the double checked of the bag weight, also is important for the company to create a mean and range charts guide, that will cooperate the employees to make the control of the bags, this also will help bag packers to make and extra control to the bags, avoiding any errors in weight. Is important to buy scales in the production area and in the bag packers area, the scale will be accompanied by the mean and wage charts, reducing the errors of weight. Also use camera in the areas and training process fro new employees about the doze and the mean and wage of every bag.Referencereliability.sandia.gov, Statistical Process Control, retrieved 12 August 2010, from http//reliability.sandia.gov/Manuf_Statistics/Statistical_Process_Control/statistical_process_control.html
Friday, May 24, 2019
CHAPTER 1INTRODUCTION TO FINANCIAL REPORTING MULTIPLE excerption 1. Charging off equipment that cost less than $20 would be an example of the application of a. going concern b. cost c. duplicate d. corporality e. realization autonomic nervous systemD 2. The going concern arrogance a. is applicable to all pecuniary statements b. primarily involves periodic income measurement c. allows for the statements to be prep ard low by and large accepted story linguistic rules d. requires that news report procedures be the like from period to period e. none of the answers ar patch up autonomic nervous systemC 3.Understating assets and revenues is justify based on a. realization assumption b. matching c. consistency d. realization e. none of the answers ar correct autonomic nervous systemE 4. The assumption that enables us to prepare periodic statements between the time that a contrast commences operations and the time it goes out of fear is a. time period b. bloodline entity c. historical cost d. transaction e. none of the answers are correct autonomic nervous systemA 5. Valuing assets at their excreting values is not consistent with a. conservativism b. materiality c. going concern d. time period . none of the answers are correct autonomic nervous systemC 6. The trade being separate and distinct from the owners is an integral part of the a. time period assumption b. going concern assumption c. business entity assumption d. realization assumption e. none of the answers are correct autonomic nervous systemC 7. The principle that assumes the reader of the financial statements is not interested in the liquidation values is a. conservatism b. matching c. time period d. realization e. none of the answers are correct autonomic nervous systemE 8. An explanation period that ends when operations are at a low ebb is a. a calendar course of instruction b. a fiscal form c. the natural business year d. an operating year e. none of the answers are correct ANSC 9. T he accounting principle that assumes that inflation will not take place or will be immaterial is a. monetary unit b. historical cost c. realization d. going concern e. none of the answers are correct ANSA 10. Valuing inventory at the lower of cost or market is an application of the a. time period assumption b. realization principle c. going concern principle d. conservatism principle e. none of the answers are correct ANSD 11.The realization principle leads accountants to usually recognize revenue at a. the end of production b. during production c. the response of cash d. the point of sale e. none of the answers are correct ANSD 12. The comment that items that are not material may be record in the financial statements in the most stintingal and expedient manner possible is re vexative of a. matching b. conservatism c. realization d. materiality e. none of the answers are correct ANSD 13. The assumption that deals with when to recognize the be that are associated with the revenue th at is being recognized is a. matching b. going concern c. consistency d. materiality e. none of the answers are correct ANSA 14. The most monumental current source of slackly accepted accounting principles is the a. New York express change over b. account statement Principles Board c. write up Research Studies d. AICPA committee on score Procedure e. financial Accounting Standards Board ANSE 15. All entirely one of the followers(a) statements indicates a difference between the pecuniary Accounting Standards Board (FASB) and prior approaches. Select the one that is not a difference. a. The FASB is independent of the AICPA. b. The coat of the board is much smaller. c. The FASB has broader fightation. d. The FASB is the radical board for the t for each oneing of generally accepted accounting principles. e. Members of the FASB serve on a adequate-time basis. ANSD 16. The Accounting Principles Board issued Opinions between a. 1959-1973 b. 1939-1959 c. 1973-present d . 1966-1976 e. none of the answers are correct ANSA 17. The Financial Accounting Standards Board has issued statements between a. 1960-1973 b. 1939-1959 c. 1973-present d. 1966-1976 e. none of the answers are correct ANSC 18. Accountants face a problem of when to recognize revenue. Which of the following methods of recognizing revenue is not used in practice? a. point of sale b. point of stray acceptance c. end of production d. receipt of cash e. revenue recognized during production ANSB 19. The organization that has by federal law the duty to adopt auditing standards is the a. New York Stock Exchange b. Public connection Accounting Oversight Board c. Accounting Principles Board d. Financial Accounting Standards Board . AICPA charge on Accounting Procedure ANSB 20. By law, the setting of accounting standards is the responsibility of the a. AICPA Committee on Accounting Procedure b. New York Stock Exchange c. Accounting Principles Board d. Securities and Exchange Commission e. Fi nancial Accounting Standards Board ANSD 21. The assumption that allows accountants to accept some inaccuracy, because of incomplete discipline about the future, in exchange for more timely reporting is a. conservatism b. time period c. business entity d. materiality e. realization ANSB 22.Which of the following does not relate to The Public guild Accounting Oversight Board (PCAOB)? a. 2 members of the board must be CPAs b. In addition to appointing the five members of the PCAOB, the sec is responsible for the oversight and enforcement authority over the Board c. The PCAOB consists of five members appointed by the SEC d. The PCAOB is to adopt auditing standards e. The PCAOB is to adopt accounting standards ANSE 23. Understating expenses is justified based on a. time period assumption b. conservatism assumption c. materiality assumption d. matching assumption . none of the answers are correct ANSE 24. At the end of the fiscal year, an adjusting entry is made that increases salari es payable and increases salaries expense. This entry is an application of which accounting principle? a. full disclosure b. materiality c. matching d. realization e. historical cost ANSC 25. Accountants provide for inflation using which of the following accounting principles? a. going concern b. time period c. conservatism d. materiality e. none of the answers are correct ANSE 26. Which of these measurement attributes is not currently used in practice? . historical cost b. applicable cost c. current market value d. current cost e. present value ANSB 27. The following data relate to Swift Company for the year ended December 31, 2008. Swift Company uses the collection basis. Sales on realisation$250,000 speak to of inventory sold on credit170,000 Collections from customers220,000 barter for of inventory on credit150,000 Payment for purchases140,000 Selling expenses (accrual basis)40,000 Payment for selling expenses45,000 Which of the following amounts represents income for Swift Company for the year ended December 31, 2008? a. $60,000 b. $50,000 c. $40,000 d. $35,000 e. $30,000 ANSC 28. The following data relate to Rocket Company for the year ended December 31, 2008. Rocket Company uses the cash basis. Sales on credit$180,000 Cost of inventory sold on credit130,000 Collections from customers170,000 Purchase of inventory on credit140,000 Payment for purchases150,000 Selling expenses (accrual basis)20,000 Payment for selling expenses25,000 Which of the following amounts represents income for Rocket Company for the year ended December 31, 2008? a. $30,000 b. $5,000 loss c. $40,000 . $45,000 e. $50,000 ANSB 29. The following data relate to Gorr Company for the year ended December 31, 2008. Gorr Company uses the accrual basis. Sales for cash$200,000 Sales for credit 220,000 Cost of inventory sold 180,000 Collections from customers 300,000 Purchases of inventory on credit 190,000 Payment for purchases 180,000 Selling expenses (accrual basis) 50,000 Payment for s elling expenses 60,000 Which of the following represents income for Gorr Company for the year ended December 31, 2008? a. $180,000 b. $185,000 c. $190,000 d. $200,000 e. none of the answers are correct ANSC 30. The following data relate to Falcon Company for the year ended December 31, 2008. Falcon Company uses the cash basis. Sales for cash$180,000 Sales for credit 190,000 Cost of inventory sold 210,000 Collections from customers 350,000 Purchases of inventory on credit 200,000 Payment for purchases 220,000 Selling expenses (accrual basis) 60,000 Payment for selling expenses 70,000 Which of the following amounts represents income for Falcon Company for the year ended December 31, 2008? a. $90,000 b. $80,000 c. $70,000 d. $60,000 e. none of the answers are correct ANSD 31. Other than December, the most popular month for fiscal year-end is a. January b. March c. June d. September e. October ANSD TRUE/FALSE 1. In order to delay the economic success of a grocery store, we should view it as separate from the other resources that are owned by this individual. ANST 2. Many of our present financial statement figures would be misleading if it were not for the going concern assumption. ANST 3. The going concern assumption does not influence the assortment of assets and liabilities. ANSF 4.The most accurate way to account for the success or failure of an entity is to accumulate all transactions from the opening of business until the business eventually liquidates. ANST 5. An entity usually cannot reasonably account for the profits link up to inventory until that inventory is sold in the normal course of business. ANST 6. To the extent that money does not remain stable, it loses its public utility as the standard for measuring financial transactions. ANST 7. A loss in value of money is called inflation. ANST 8. At the time of originally recording a transaction, historical cost also represents the fair market value.ANST 9. It would always be conservative to value inv entory at market. ANSF 10. Accountants normally recognize revenue when cash is received. ANSF 11. The 1933 and 1934 U. S. federal securities laws virtually gave the Securities and Exchange Commission (SEC) authority and responsibility for the development of generally accepted accounting principles. ANST 12. The Statements of Financial Accounting Concepts are intend to provide the Financial Accounting Standards Board with a common foundation and the basic underlying reasoning on which to consider the merits of various alternative accounting principles. ANST 13.Eventually, the Financial Accounting Standards Board intends to evaluate current principles in terms of the concepts established in the Financial Accounting Concepts. ANST 14. Financial Accounting Concepts establish generally accepted accounting principles. ANSF 15. According to the second Financial Accounting Concept, those characteristics of breeding that make it a desirable commodity can be viewed as a hierarchy of qualitie s, with understandability and usefulness for decision making of most importance. ANST 16. deed indicators for nonbusiness organizations are usually formal budgets and donor restrictions.ANST 17. Reasonable inaccuracies of accounting for an entity, short of its complete life span, are accepted. ANST 18. Using the business entity assumption, the financial statements are prepared separate and distinct from the owners of the entity. ANST 19. The time period assumption indicates that the entity will remain in business for an enigmatic period time. ANSF 20. Timeliness is a pervasive constraint imposed upon financial accounting nurture. ANSF 21. Relevance and reliability are two primary qualities that make accounting learning useful for decision making. ANST 22.Predictive value, feedback value, and timeliness are ingredients needed to ensure that the information is reliable. ANSF 23. Decision usefulness is a pervasive constraint imposed upon financial accounting information. ANSF 24. R elevance is a quality requiring that the information be timely and that it also have predictive value or feedback value or both. ANST 25. The SEC has the authority to determine generally accepted accounting principles and to regulate the accounting profession. ANST 26. Some industry practices lead to accounting reports that do not conform to the general supposition that underlies accounting.ANST 27. All important events that influence the prospects for the entity are recorded and therefore are reflected in the financial statements. ANSF 28. The accrual basis of accounting recognizes revenue when realized (realization concept) and expenses when incurred (matching concept). ANST 29. The cash basis recognizes revenue when cash is received and expenses when cash is paid. ANST 30. The accountant records only the events that fall upon the financial position of the entity and that can be reasonably determined in monetary terms. ANST 31.The Sarbanes-Oxley Act has far-reaching consequences for financial reporting and the CPA profession. ANST 32. Among the many responsibilities of the PCAOB is to adopt accounting standards. ANSF 33. For a public company, the SEC requires that a report be filed annually on its native control systems. ANST 34. The Sarbanes-Oxley Act has had an insignificant effect on the relationship between the company and the internal auditor. ANSF 35. Reporting under Sarbanes-Oxley revealed that very few companies had material weaknesses in their controls and processes. ANSF 36.Private companies are required to report under Sarbanes-Oxley. ANSF 37. Some firms question the costs/benefits of implementing Sarbanes-Oxley. ANST 38. For many companies that use December 31 for the year-end, we cannot tell if December 31 was selected because it represents a natural business year or if it was selected to represent a calendar year. ANST 39. Accounting Trends & Techniques is a compilation of data find oneselfed by a survey of 600 annual reports to stockholder s undertaken for the purpose of analyzing the accounting information disclosed in such reports. ANST 40.Many companies are on a 51-52 week fiscal year. ANSF 41. The Sarbanes-Oxley Act has materiality implications. ANST 42. Web sites are not very useful when performing analysis. ANSF 43. Accounting standards codification TM reorganizes the accounting pronouncements into approximately 90 accounting topics. ANST 44. Accounting standards codification TM addresses U. S. GAAP for nongovernmental entities. ANST PROBLEMS 1. Required Listed below are several accounting principles and assumptions. gibe the garner of each with the becharm statement. a. Business entitye. Historical costi.Full disclosure b. Going concernf. Conservatismj. Verifiability c. Time periodg. Realizationk. Materiality d. monetary unith. Consistencyl. Industry practices 1. Some industry practices lead to accounting reports that do not conform to the general theory that underlies accounting. 2. Requires the accountan t to adhere as closely as possible to verifiable data. 3. Requires the entity to give the same treatment to comparable transactions. 4. Directs that the measurement that has the least favorable effect on net income and financial position in the current period be selected. 5. The decision is made to accept some inaccuracy because of incomplete information about the future in exchange for more timely reporting. 6. Involves the relative size and importance of an item to a firm. 7. A reasonable summarization of financial information is required. 8. Deals with the problem of when to recognize revenue. 9. The primary value that is used for financial statements. 10. Standard of measure for financial statements. 11. The assumption that the entity being accounted for will remain in business for an indefinite period of time. 12. given that a businesss financial statements are separate and distinct from the personal transactions of the owners. ANS 1. l 2. j 3. h 4. f 5. c 6. k 7. i 8 . g 9. e 10. d 11. b 12. a 2. Required State the accounting principle or assumption that is most applicable a. The company uses the same accounting principle from period to period. b. Financial statements are prepared periodically. c. Subscriptions paid in advance are recorded as unearned subscription income. d. All significant financial transactions are reported. e. Personal transactions of the stockholders are not recorded on the companys financial statements. f. Land is recorded at $10,000, which was the amount paid. electric current value of the land is $25,000. g. The accountants determine that the company is in danger of going bankrupt and therefore refuse to certify the statements as prepared according to generally accepted accounting principles. h. The company loses a major customer and does not record a loss. ANS a. consistency b. time period c. realization d. full disclosure e. business entity f. historical cost g. going concern h. transaction approach . Listed be low are ten interrelated elements that are directly related to measuring performance and status of an enterprise according to SFAC zero(prenominal) 6, Elements of Financial Statements. a. Assetsf. Comprehensive income b. Liabilitiesg. Revenues c. Equityh. Expenses d. Investments by ownersi. Gains e. Distribution to ownersj. Losses Required ensure the letter with the appropriate definition. 1. Probable future sacrifices of economic benefits arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. 2. Increases in the equity of a particular business enterprise resulting from transfers to the enterprise from other entities of something of value to obtain or increase ownership interests (or equity) in it. Assets are most commonly received as investments by owners, but that which is received may also entangle services or satisfaction or conversion of liabilities of the ent erprise. 3. A decrease in the equity of a particular business enterprise resulting from transferring assets, rendering services, or incurring liabilities by the enterprise to owners.Decreases ownership interest (or equity) in an enterprise. 4. Decreases in the equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances affecting the entity during a period, except those that result from expenses or distributions to owners. 5. Outflows or other consumption or using up of assets or incurrences of liabilities (or a combination of both) from delivering or producing goods, rendering services, or carrying out other activities that onstitute the entitys ongoing major or fundamental operations. 6. The change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from nonowner sources. It includes all changes in equity during a period, except th ose resulting from investments by owners and distributions to owners. 7. Probable future economic benefits obtained or controlled by a particular entity as a result of past transactions or events. 8. The residual interest in the assets of an entity after deducting its liabilities. 9. Inflows or other enhancements of assets of an entity or settlements of its liabilities (or a combination of both) from delivering or producing goods, rendering services, or engaging in other activities that constitute the entitys ongoing major or central operations. 10. Increases in the equity (net assets) from peripheral or incidental transactions of an entity and from all other transactions and other events and circumstances from revenues or investments by owners. ANS 1. b 2. d 3. e 4. j 5. h 6. f 7. a 8. c 9. g 10. i 4.Listed below are several qualitative characteristics. a. understandability b. usefulness for decision making c. relevance d. reliability e. predictive f. feedback value g. timely h . verifiable i. representational faithfulness j. neutrality k. comparability l. materiality m. benefits of information should snuff it its cost Required Match the letter (or letters) that goes with each statement. 1. Two constraints included in the hierarchy. 2. For this quality, the information needs to have predictive and feedback value and be timely. 3. These are the qualitative characteristics that are viewed as having the most importance. 4. SFAC no. 2 indicates that to be reliable, the information needs to have these characteristics. 5. Interacts with relevance and reliability to contribute to the usefulness of information. 6. Two primary qualities that make accounting information useful for decision making. 7. For this quality, the information must be verifiable, subject to representational faithfulness, and neutral. 8. SFAC No. 2 indicates that to be relevant, the information needs to have these characteristics. ANS 1. l, m 2. c 3. a, b 4. h, i, j 5. k 6. c, d 7. d 8. e, f, g 5. Listed below are ten phrases with the appropriate abbreviation. a. Generally Accepted Accounting Principles (GAAP) b. Securities and Exchange Commission (SEC) c. American Institute of Certified Public Accountants (AICPA) d. Accounting Principles Board (APB) e. Financial Accounting Standards Board (FASB) f. Statements of Financial Standards (SFAS) g. Discussion Memorandum (DM) h. Statements of Position (SOP) i. Emerging Issues Task Force (EITF) j. Financial Reporting Releases (FRRs) k. The Public Company Accounting Oversight Board (PCAOB) Required Match the letter with the appropriate definition. 1. Issued by the SEC and give the SECs official position on matters relating to financial reports. 2. Accounting principles that have substantial authoritative support. 3. A toil force of representatives from the accounting profession created by the FASB to deal with emerging issues of financial reporting. 4. Created by the Securities Exchange Act of 1934. 5. Issued by the Accounting Standards Division of the AICPA to influence the development of accounting standards. 6. A professional accounting organization whose members are certified public accountants (CPAs). 7. Issued official opinion on accounting standards between 1959-1973. 8. This board issues foursome types of pronouncements (1) Statements of Financial Accounting Standards (SFAS), (2) Interpretations, (3) Technical Bulletins, and (4) Statements of Financial Accounting Concepts (SFAC). 9. Presents all known facts and points of view on a topic issued by the FASB. 10. Issued by the Financial Accounting Standards Board (FASB) and establish GAAP for specific accounting issues. 11. Responsible for adopting auditing standards. ANS 1. j 2. a 3. i 4. b 5. h 6. c 7. d 8. e 9. g 10. f 11. k 6. Listed below are Concept Statements. a. Statement of Financial Accounting Concepts No. 1 b. Statement of Financial Accounting Concepts No. 2 c. Statement of Financial Accounting Concepts No. 3 d. Statement of Financial Accounting Concepts No. 4 e. Statement of Financial Accounting Concepts No. 5 f. Statement of Financial Accounting Concepts No. 6 g. Statement of Financial Accounting Concepts No. 7 RequiredMatch the letter that goes with each Concept Statement title. 1. Objectives of Financial Reporting by nonbusiness 2. Elements of Financial Statements of Business Enterprises 3. Qualitative Characteristics of Accounting Information 4. Elements of Financial Statements (a replacement of No. 3) 5. Objective of Financial Reporting by Business Enterprises 6. Recognition and Measurement in Financial Statements of Business Enterprise 7. Using Cash Flow Information in Accounting Measurements ANS 1. d 2. c 3. b 4. f 5. a 6. e 7. g