Saturday, December 28, 2019

Occupy Wall - 1824 Words

Running Head: Occupy Wall Street Movement Occupy Wall Street By: Barbara Manley Business 309 Professor: Dr. Badowski January 29, 2013 Running Head: Occupy Wall Street Movement 1 Occupy Wall Street Movement The Occupy Wall Street Movement came about in September of 2011. This was a movement about corporate money ant the influences it has on the politics. Many supported this movement because they felt that politics† supported corporate greed, as well as financial and social inequality.† (Haidt, 2012). One moral view of this was focused on democracy, which must were lead to believe was controlled mostly money and not the people which is what a democracy is supposed to be focused on. Those who supported (OWS) Occupy Wall Street believed†¦show more content†¦This will leave no room for guessing and trying to figure out what they are really trying to convey. For example if a person in a position of power is seeking to take advantage of a situation they tend to try to hide that fact but it usually comes out when they are call out about certain things they have been doing and then they try to cover those things up, but in the end the ethics theory will speak for itself. Determine who is responsible for income inequality and wealth distribution in the U.S. in your analyze make sure to include if this is something that happened suddenly or if it built up over time. Explain your rationale. I would have to say that the government is responsible for the income inequality and wealth distribution in the U.S. that we see today, this has been like this for years, many the people that are in higher paying positions are those of power and influence and they don’t have to abide by the same rules as those who are considered middle class, or lower class, they don’t pay their taxes like they should and those who are less fortunate than them are left to bare the burden, the upper class folks pretty much run the economy and could care less about those who can barely make their daily needs and provide for their family. We can go backShow MoreRelatedThe Occupy Wall Street1112 Words   |  5 PagesThe Occupy Wall Street began in fall of 2011 in response to an email which was sent by online publication Adbusters. In this call-to-arms, those without jobs or other such responsibilities were urged to make their way to Manhattan for a long-term civil protest. The purpose of this gathering would be to decry the prevalence of corruption in the United States government, specifically as it related to Wall Street. (Economic Sociology and Political Economy)The physical movement began in a private NewRead MoreOccupy Wall Street1528 Words   |  7 PagesOccupy Wall Street By: Jennifer Pates 2/1/2013 Professor Chester Galloway Bus301: Business Ethics I have to admit that even though the Occupy Wall Street Movement has been all over the news I did not truly understand the stance of it, nor did I really get involved with it. While doing research for this paper I was able to get a better understanding of the basis of the movement as well as the facts pertaining to it. The movement started on Wall Street but has spread across the US. The basisRead MoreOccupy Wall Street1600 Words   |  7 PagesOccupy Wall Street BUS 309 February 4, 2013 Occupy Wall Street (OWS) is the name given to a protest movement that began on September 17, 2011 in Zuccotti Park, located in New York Citys Wall Street financial district. The Canadian group and magazine Adbusters initiated the call for protest with assistance from the Manhattan-based public relations firm Workhorse, who was well-known for its successful work on brands including Mercedes and Saks Fifth Avenue. The ensuing series of events helpedRead MoreOccupy Wall Street2846 Words   |  12 PagesAmerica (US) experienced a financial crisis which affected the rest of the world. Investment banks and Wall Street crashed. It left a good portion of US citizens in debt, unemployed, homeless, etc. As a result, Occupy Wall Street became a movement to demonstrate that the people have had enough and started protesting and voicing their opinions. In terms of globalization, the development of ‘Occupy’ movements have altered the notion of social movements to which it is not just about highlighting andRead MoreOccupy Wall Street Essay850 Words   |  4 PagesOccupy Wall Street’s opposing expression of the disparity between the wealthy and the poor may have begun in good faith by utilizing the Freedom of Speech and General Assembly amendment rights, but the strategies some of the protestors have demonstrated are resulting in adverse reactions against themselves. The Occupy Wall Street movement will assuredly cost affected cities in the double digits of millions of dollars. Increases in payroll, overtime, and business expenses will inadvertently backfireRead MoreOccupy Wall Street Movement1039 Words   |  5 PagesOccupy Wall Street Movement Moral and Ethical Implications Occupy Wall Street Movement Moral and Ethical Implications The Occupy Wall Street Movement that started in September 2011 in Liberty Square in the Finical District was movement organized by people to expose corruptions in cooperate America. The Occupy Wall Street Movement was known, as the peaceful protest due to it’s non-violent, non-aggressive nature and spread to over a one hundred and fifty cities crossRead MoreThe Occupy Wall Street Movement1625 Words   |  7 PagesStarted on September 17, 2011, the Occupy Wall Street Movement began in the Financial District of New York City and has received resonance in other American cities as well as to 82 other countries. Concentrating on how the current economic system has affected peoples’ lives, the movement raised issues about the lack in democracy of the financial system, social and economic inequality, and the connection between financial and political power. The income inequality between the rich and the poor wasRead MoreOccupy Wall Street Movement1612 Words   |  7 P agesOccupy Wall Street Movement Business Ethics 309 Discuss the moral and economic implications involved in the movement. September 17, 2011 is the day the Occupy Wall Street (OWS) movement began in Zuccotti Park, located in New York City. The main issues include social and economic inequality, greed, corruption and the undue influence of corporations on government according to The New York Times. The mix of moral foundations based on ideas from the anthropologist Richard Shweder, outline sixRead MoreThe Occupy Wall Street Movement1982 Words   |  8 PagesThe Occupy Movement is an international activist movement that fosters social and economic change and originated from the actions of the Occupy Wall Street movement (source #7). The focus is on the Occupy Wall Street movement that was launched on September 17th 2011 and was catalysed by Adbusters activist Micah White. White created a web page about the corruption that was happening surrounding the financial crisis in the United States leading to the most recent recession. Large corporations basedRead MoreThe Occupy Wall Street Movement Essay1049 Wor ds   |  5 Pages Occupy Wall Street has been called many things including: unfocused, ungrounded, and silly. Others coin it as â€Å"America’s first internet-era movement† (Rushkoff). In quintessence, Occupy Wall Street is a series of protests and demonstrations that oppose the influence that corporate greed has on American Democracy. The protestors manipulate marches and nonviolent demonstrations to express their dissatisfaction with the state of American Politics and economy. This relates to the political science

Thursday, December 26, 2019

Personal Assessment Of Strengths And Areas For Development

What did you learn about your leadership? Personal Assessment of Strengths and Areas for Development. I have more than one overdone strengths. One of them is over-optimism about people, organization, and trust in the management team. Whether it’s upper level, or middle management, I always feel that they know the best, and they know what they are doing. I only see that everything is done accurately as they are versus how they could or should be. Remaining loyal to others and the organization does cause issues for me, because others don’t normally see it that way. Trying to make things easier for others, or trying to be less of a burden on others is perceived as I have no backbone of myself. Defending the rights of others is seen as I’m just always siding with the others. Ensuring others are valued is seen as what do I need from them. Being sincere is seen as I don’t know what I’m doing, and am very easy to please, so I can be ignored. Involve family and friends to point out to me when I’m over using my strengths. This will make me aware of what I really need to concentrate on. This will help me focus and align my strengths on the needs of everyone, and the organization, and concentrate on other people who have complementary strengths. Realization that my overdone strengths could in fact be detrimental to not only my progress, but also others. In general, overdoing it may hurt my effectiveness just as much as underdoing it. I have to be more cognizance of how others areShow MoreRelatedReflective Reflection895 Words   |  4 Pageswhich is an area of weakness. In my journey towards a leadership role, I will incorporate reflective process to help me develop skills to become a strong leader. Leadership Assessment Reflection Leadership Diamond Assessment The Leadership Diamond consists of four areas that make up the diamond and in the middle of the diamond is â€Å"Greatness† (Koestenbaum, 2000). The other four areas that make up the diamond are; Ethics, Vision, Courage, and Reality. The Leadership Diamond Assessment results reflectRead MoreLeadership Ethics Of Occupational Therapy1484 Words   |  6 PagesLeadership Ethics in Occupational Therapy S-LPI and Strengths Reflection and Analysis Describe and Reflect: †¢ Personal Leadership Strengths and Domains. When it comes to leadership strengths and domains I felt that the strength finder did a nice job of identifying my qualities. My top three strength finder results were relator, harmony, and restorative. My favorite quality and the one that I associate most with when it comes to personal leadership strengths is relator. I take pride in being able to formRead MoreSkills for LAND A1 2015 1978 Words   |  4 PagesTitle: Land-based Outdoor and Adventurous Activities – The Knowledge, Risks, Participation, Review Development IV’d before Mark Wilson Date 22/4/13 issue by: IV’d: Date 16/4/15 Date 21/5/15 Issued: Due: Feedback Due: 11/6/15 Student Name: ................................................................. Assessment Criteria Outcome P M D R 1 P1 M1 X 2 P2 X X 3 P3 M2 D1 P4 M3 D2 4 P5 M4 X P6 X X This assignmentRead MoreR Assessment : An Environmental Rating Scale1726 Words   |  7 PagesThe ECERS-R assessment is an environmental rating scale that is designed to assess group programs that serve children ages two through five. The assessment is constructed into seven categories that focus on the various interactions that take place within a classroom setting. They include interactions with environment, teachers, parents, and other children. For this assessment, the chosen facility is the Cornerstone Center for Early Learning. This facility serves children six weeks to five years oldRead MoreThe R Assessment Is An Early Childhood Environment Rating Scale1712 Words   |  7 PagesThe ECERS-R assessment is an early childhood environment rating scale that assesses group programs serving children ages two through five. The assessment incorporates seven categories that focus on the various interactions that take place within a classroom setting. They include interactions with env ironment, teachers, parents, and other children. The ECERS-R emphasizes the inclusion of children with disabilities and cultural diversity. For this assessment, the chosen facility is the CornerstoneRead MoreUnit D6015313 Assess Workbook851 Words   |  4 Pagespractices of assessment Assessment Workbook Learner Name:  ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­Ã‚ ­_________________________________________________ Assessor Name: _________________________________________________ 1.1 Explain the function of assessment in learning and development What is the function of assessment in learning and development? Answer Assessor Feedback (if required) 1.2 Define the key concepts and principles of assessment What are theRead MoreLeadership And Followership Assessment. Teaching Is A Complex1135 Words   |  5 PagesLeadership and Followership Assessment Teaching is a complex profession in which the individual is simultaneously a leader and a follower. They work independently and in teams with clear objectives that must be met to ensure not only personal success but that of their students and school. In recent years, more attention has been placed on followership in the field of education. Robert Darwin Nigel Ammon explained that, â€Å"leadership provides the opportunity to influence the lives of each andRead MoreEducational Psychology and Assessment1205 Words   |  5 PagesCertificate in Teaching in the Lifelong Learning Sector - (Intensive) |Unit Title |CTLLS UNIT 3 - Principles Practice of Assessment | |Theory Assessment Number | | |Candidate Name |KEN PHILLIPS |Candidate Number | | |Date Issued | Read MoreLiteracy Learning Plan781 Words   |  4 PagesSupport assessment for learning 1.2 Summarise the difference between formative and summative assessment.3/3 Formative assessment helps teachers improve of deliverance of lessons and teaching by formal or informal feedback by observation from instructors. Formative assessment can help teacher identify their strengths and weakness, what works well and areas which need improvement. Formative assessment is also used to give ongoing feedback to pupils regarding their overall progress, areas of strengthsRead MoreA Brief Interpretation Of `` Texas A M University- Kingsville ``1322 Words   |  6 PagesThe Clifton’s StrenghtsFinder (CSF) is an online measurement composed by the Gallup Organization. It identifies an individual’s personal talent and utilizes each of these traits as strengths. There is a total of 180 items which initiate strength based developmental process within work and academic settings. The Purpose of this interpretation is to describe the assessments developmental and application procedures that provide validity for this online measure. â€Æ' A Brief Interpretation of the StrenghtsFinder

Friday, December 20, 2019

Understanding The Experiential Learning Process - 868 Words

Reflection is the method of analysing an activity with a view of changing an existing approach or adopting a new perspective on an experience (Nguyen et al 2014). Boyd and Fales (1983) state â€Å"that this process is central to understanding the experiential learning process†. According to Trottier (2015) Open Source Intelligence (OSINT) is the process of an organisation gathering and analysing information that is available to anyone. Websites and applications dedicated to Social media is one of the most popular in OSINT for information generation and wide spread dissemination; security and intelligence agencies can capitalise on these opportunities to covertly study, things such as terrorist group behaviour, cultural contexts and recruiting platforms (Zeng et al, 2010). The British Army employs small investigative teams that conduct an OSINT capability to deliver a similar effect. The British Army state that learning lessons is important and that all members of the armed f orces need to be involved in order to transform the field army of the future (British Army, 2016). Its overarching learning processes are a holistic organisational view at the macro level with long term objectives; there is no evidence that prescripts how the smaller capabilities, such as OSINT, should learn, adapt and progress in order to advance in their specific contexts. This essay will look at how important active reflection is to self-develop and continually improve the OSINT capability in line withShow MoreRelatedPiaget s Theory Of Experiential Learning1481 Words   |  6 PagesLee Vygotsky, Jean Piaget, and Howard Gardner will be evaluated through the lens of experiential learning. Through Vygotsky’s realization of the childhood learning through â€Å"hands-on† experience (experiential learning), the cultural and socioeconomic factors defines the progress a child makes in the individual progression towards growth in the educational system. Piaget beheld simil ar views on experiential learning in the context of the family unit as an extension of social and educational progressRead MoreExperiential Learning880 Words   |  3 PagesExperiential Learning: Experiential learning is a process that basically demonstrates and focuses on the role of experience in the learning process. This process has been explained by various theorists who have developed some theories including Experiential Learning Theory, cognitive learning theories, and Social Constructivist Theory. The Experiential Learning Theory offers a holistic model of the process of learning and multi-linear form of adult development that shows the process with whichRead MoreHow Learning Can Be Defined As The Acquisition Of Knowledge1334 Words   |  6 PagesAbstract Learning can be defined as the acquisition of knowledge or skills through experience, study, or being taught (XXXX). The things that we learn are also a result of our personal experiences, how we modify our memory as we continue to learn and the realization that what we learn is going to become permanent in our minds. While understanding that our personal experience is a way of learning, this could be imperfect by itself based on various concepts of learning. As we grow the learning processRead MoreImportance Of Experiential Learning1393 Words   |  6 PagesExperiential learning as a creative approach to the modern curriculum is an effective tool in engaging the children to become efficient learners. The process of learning through stimulated experiences can be done both in and outside of schools, it is fun for the children that still meets criteria of the curriculum, however it is the reflection on these experiences that give children a deeper understanding and supports their fut ure learning. ‘When planned and implemented well, learning outside theRead MoreAdvantages And Disadvantages Of Experiential Learning1086 Words   |  5 PagesRoger’s experiential learning theory has provided many examples of advantages, there are some limitations that follow in his outlined theory. When discussing the implications of experiential learning, we often wonder what the full meaning represents. â€Å"The main problem about experience, a problem which precedes questions about how we can learn best from experience, lies in a double unsaid: a silence about the implication of experience in language and a silence about the implication of experiential learningRead MoreGlobal Leadership in International Assignments1418 Words   |  6 Pagesthis international assignment include hiring well-qualified employees, the process of achieving the established first-year goals, and developing an appropriate timeline for major milestones. While these decisions are critical f or success in the international assignment, the process also requires examining the significant of cultural intelligence. The importance of cultural intelligence is attributed to its link as a learning capability for global leader development. The success in the internationalRead MoreKolb s Cycle Of Experiential Learning1400 Words   |  6 PagesCycle of Experiential Learning I have always believed that we learn by our own experiences. I think that this belief that I have lived by is why I was so intrigued by this particular learning theory. I will be discussing Kolb’s Cycle of Experiential Learning. I will explain the definition of this particular type of learning style and how it explains how as an individual one learns. I will be describing the four different stages of Kolb’s learning cycle and Kolb’s four different learning styles. IRead MorePersonal and Professional Development Planning PDP614 Words   |  3 PagesPart-Time Voluntary Work better and ease for your learning. I hope that you will find a chance for your material to be useful and relevant. Feel free to use the resources here, but please protect me if you’re copying any of them. Most of the learning materials are here as word documents, but not as puff files - this is so, that you may change the materials slightly in your choice. If you can think of any useful way I can improve this website as a learning resource please let me know it. - A.G.Holmes@hullRead MoreThe Principal Goals Of Education1226 Words   |  5 Pagesconference on cognitive development at Cornell University, 1964), and so that is still true of learning in my workplace today. But how does the learning being offered create these men you may ask, and what place does Kolb’s experiential learning cycle take in it all? As I work in a tough railway ‘safety critical’ role the learning can be broken down into several phases each with its own goals. Two phases of learning are more formal than most and only really gets the learner ready to be passed as â€Å"competentRead MoreExperiential Learning : Learning And Learning Essay1400 Words   |  6 PagesExperiential Learning â€Å"To live is learn, and to learn is to live. Live. Learn.† by Hlovate. To define the theory further, experiential learning means a person is learning from experience. â€Å"Experience refers to the nature of the events someone or something has undergone. Experience is what is happening to us all the time - as we long we exist† (Neill, 2004). People have the innate ability to learn every moment of their lives. The adult learner’s schema and life history experience are a critical

Wednesday, December 18, 2019

Readiness for Future Health Needs at Banner Health

Readiness for Future Health Needs at Banner Health Name Grand Canyon University Michael Jones NRS- 451V Date Readiness for Future Health Needs at Banner Health Banner Health celebrates its fifteen year anniversary this year (2014). Samaritan Health System merged with Lutheran Health System September 1st, 1999. Lutheran Health System began in 1938 across Western and Mid-Western states. Samaritan Health System dates back to 1911 that covered California and Arizona, primarily in the metro Phoenix area. At the time of the merger, Banner Health occupied 14 states, with 32 hospitals with 2,882 beds, and employed 22,500 workers. Today, Banner Health is one of the largest health care systems in the country, occupies seven†¦show more content†¦This allows more access to doctors without having to have many doctors on site 24-7 (Banner Health, 2012). Strategic plan for resource management In the area of resources for healthcare needs, Banner Health has expanded their services to the point of being self-sufficient. The services that are offered are endless. A few of the listed services are; comprehensive, hospice, home care, rehabilitation (from physical therapy, psychiatric to drug addiction) services, specialized Alzheimer’s units, trauma centers, stroke and cardiac centers, and tertiary care centers. Within the Banner system, there are specialist for all areas of medical needs from prevention to rehabilitation. The plan of Banner Health is being carried out today by the building and opening of additional medical facility locations (Banner Health, 2012). Resources for the community can be reviewed on the home page of the Banner web site www.bannerhealth.com. On this site an individual can look at all of the possible resources available by searching the individual hospitals. There is also a list of consumer resources avail able. On this site, you may view direct pay pricing, a quality report in order for the consumer to view the quality reports of the system, and a list of community resources (Banner Health, 2012). Strategic plan for addressing issues related to patient satisfaction Patient satisfaction is an increasingly important area of concern. Especially with reimbursements fromShow MoreRelatedThe Healthcare System And Samaritan Health System1469 Words   |  6 PagesIntroduction Banner Health is considered one of the nations largest secular, non-profit health care organization operating 29 acute care facilities in seven western states (Kash, 2016). It is known and recognized nationally. It unites with Lutheran Health System and Samaritan Health System which started in 1991 with the mission of making differences in people s lives such as rendering perfect patient care. This exellent mission of health care earned them good standing that help theRead MoreThe Healthcare System And Samaritan Health System1286 Words   |  6 Pages Introduction Banner Health is considered one of the nations largest secular, non-profit health care organization operating 29 acute care facilities in seven western states (Kash, 2016). It is known and recognized nationally. It unites with the Lutheran Health System and Samaritan Health System, which started in 1991 with the mission of making differences in people s lives such as rendering perfect patient care. This excellent mission of health care earned them good standing that help theRead MoreBanner Health: Healthcare for the Future Essay936 Words   |  4 PagesBanner Health Banner Health is a nonprofit organization that consists of twenty-four acute care hospitals and health care facilities in seven different states. In 1999, Samaritan Health System merged together with Lutheran Health Systems to form what is currently known as Banner Health. This organization prioritizes their aim to make a difference in their patients’ lives by providing exceptional patient care. Banner Health utilizes music therapy, massage therapy, aromatherapy, and pet therapy asRead MoreEssay on Health Organization Case Study1193 Words   |  5 PagesHealth Organization Case Study Christina Churu Grand Canyon University Nursing and Leadership Management NRS 451 V September 23, 2012 Health Organization Case Study Banner Health is a nonprofit health care system that was started on September 1, 1991 after the merger of Samaritan Health System and Lutheran Health Systems. Before the merger Lutheran Health System had a long standing history as a respected health care provider in rural communities located across Western and Midwestern statesRead MoreNurse Extern And Residency Programs For798 Words   |  4 PagesNurse Extern and Residency Programs for Undergraduate and Newly Graduated BSN RNs The National Center for Health Workforce Analysis estimates that â€Å"the supply of nurses will be 29% less than what is needed by the year 2020, based on a projected increase in demand of 40% and only a 6% increase in supply† (U.S. Department of Health and Human Services, 2002). This shortage is due to many factors, one of the most significant being newly graduated nurses leaving their jobs or the profession of nursingRead MoreThe Rate Of Preterm Birth Essay1491 Words   |  6 Pagesthe healthcare workers to mitigate the health crisis associated with childbirth by performing her duties faithfully. One such associated health crisis is â€Å"Premature (preterm) birth† which occurs when the baby is born too early, before 37 weeks of gestational period (CDC, 2015). The rate of preterm birth ranges from 5% to 18% of babies born across 184 countries (WHO, 2015). Premature birth is an important public health priority in terms of health of women and infants. Every year anRead MoreHealth Organization Case Study Research Essay1514 Words   |  7 Pagesï » ¿Health Organization Case Study Research a health Health Organization Case Study Research a health care organization or a network that spans several states within the U.S. (Example: United Healthcare, Vanguard, Banner Healthcare, etc.). Harvard Business Review Online and Hoovers Company Records, found in the GCU Library, are useful sources. You may also find pertinent information on your organizations webpage. Review Singapore AirlinesRead MorePublic And External Stakeholders For Colleges And Universities Essay2869 Words   |  12 Pages Researchers have documented compelling issues that impact student success at institutions of higher education. College enrollees are forced to make life-changing decisions throughout their four to six year journey in hopes of ensuring a bright future by successfully attaining a degree. Unfortunately, there are colleges and universities across the country that are failing to deliver sufficient support and students are finding it difficult to manage the challenges of academia and integrating intoRead MoreMarketing Communications Strategy - Tesco4875 Words   |  20 PagesSTRENGTHS †¢ WEAKNESSES †¢ Increasing marketing share †¢ Insurance †¢ Tesco Online †¢ Brand value †¢ UK market leadership enforced †¢ Reliance on the UK market †¢ Debt reduction †¢ Signs point to serial acquisitions †¢ OPPORTUNITIES †¢ THREATS †¢ Non food retail †¢ Health and beauty †¢ Further international growth †¢ International expansion †¢ UK structural change could spark up price war †¢ Asda increasing market share http://people.exeter.ac.uk/wl203/BEAM011/Materials/Lecture%204/TESCO%20Company%20Profile.pdf STRENGHTHSRead MoreSwot of Burger King4020 Words   |  17 Pagesour former Prime Minister i.e. Y.A.B Tun Dr. Mahathir Mohamad. To date, there are 20 restaurants including the latest restaurant opening in Taman Tasek, Jalan Tun Abdul Razak, Johor Bahru on December 20, 2007. Look out for more outlets in the near future.   There are currently, 3 franchise holders in Malaysia. The largest operating restaurant is managed by Cosmo Restaurants Sdn. Bhd. While outlets located in KLIA are under the management of Dewina Hosts Sdn. Bhd, outlets in Sabah are operated by

Wednesday, December 11, 2019

The Egalitarian Society free essay sample

An examination of the egalitarian society and whether it exists and a look at equality between the genders. This paper examines whether an egalitarian society exists, and to what extent men and women in society are equal. The author looks at past events in history such as the industrial revolution and technological advancements that have impacted the way women work and are included in society. The author argues that until family values and equality is recognized, a true egalitarian society will never be achieved. Before this is done, women need to be recognized as more than domestic workers, responsibilities in the household need to be equally shared and authority needs to be equally upheld. If feminism has taught us anything, it is that until we understand and change the dynamics of the family then we will never be able to create a more egalitarian society. And yet, as this paper discusses, few tasks are more daunting. We will write a custom essay sample on The Egalitarian Society or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page There is nothing more natural than the idea of family. Everyone knows this. Family is, after all, about genetic links and procreation, about the ancient basis of life, about the ways in which we humans as animals reproduce our physical bodies in exactly the same way (well, except for the surface details) as do dolphins and penguins and paramecia. And yet, of course, this is not true. There is nothing at all natural about the concept of family, something that can be easily determined to be true by looking at the very wide range of different types of families that exist in different cultures throughout the world. There are polygynous families and polyandrous ones, matrilocal and neolocal marriages, people bound by marriage and by genes and by the laws of adoptions and by the requirements of culture and religion. We call all of these households families. This diversity signals to the careful observer that there can be nothing natural, nothing universal to all human cultures, about the nature of the family.

Monday, December 9, 2019

Copyright infringement Essay Example For Students

Copyright infringement Essay Music piracy is the act of copying and distributing of copies of a piece of music for which the composer, recording artist, or copyright-holding record company did not give approval. In Malaysia, the music piracy activities have become main issues hence there are many people who are downloading free music and video from the internet. This common practice eliminates compensation and royalties for musicians, filmmakers, recording artists and producers, who deserve to be paid for their efforts. Due to the various negative impacts on music piracy, the ways to prevent music piracy are filtering the file-sharing networks, distributing copyrighted material and reinforcing the law. One way to prevent music piracy is filtering the file-sharing networks. Many people are downloading music and video from the unauthorized website available in the internet. These are several websites that allowing users to duplicate such as shared. Com, numskull. Com, Beamed. Com and others. This situation occurs as the lack of authoritys workers on monitoring and ensuring the security of state website. According to Adam (2009) Recording Industry of Malaysia (RIM) feels that the government should track down website operators that promote illegal music download. In this case, the government must play an important role of blocking and filtering any suspicious website that allow file-sharing to others. In general, if the authorities managed to detect illegal websites, the best ways that they can do are demolished those websites and imposing punishment by fine. Aside from that, to prevent music piracy is by distributing copyrighted material. The copyrighted is a legal concept, endorsed by governments, that allowances the creator of an original work exclusive right to its use and distribution. Without the distribution of copyright on music the owners may suffer a great loss from the sale of their songs. In this case, Adam (2009) indicates that music companies should respond to music piracy by installing programmed that prevent duplication such as anti- piracy programmed. Therefore, manufacturers or publishers can use Digital Rights Management (DRUM) to control duplicating activities. For instance, we can see that how Apple managed their software to prevent piracy with the tunes which was designed to prevent buyers from reformatting songs into MPH format and making copies of these files and thus stopping them from making these files available on sharing file-sharing networks. All in all, the publisher need to think twice before decided to publish their song without the distribution of copyrighted material on their music Another way to prevent music piracy is reinforcing the law. As we already know, he governments have done an excellent work to prevent the spread of pornographic websites on the internet. On the other hand, why can they do the same with websites or racketeers that promote illegal music download? The governments should be strict By eliminable enforcement officers can be done to arrest the fraudsters. According to Ling (2009) several of the racketeers are freely duplicating CDC and selling them at low prices from the back of the vans or makeshift stalls. By multiplying the numbers of enforcement officers the music piracy activities can be decrease. Governments can also tightening the law by implement severe punishment to the guilty. For example, the authorities must accuse the criminals by a high fine and a long Jail term in order to show how important it is the illegal of music piracy in Malaysia. In short, governments play as a main role to stop the music piracy in Malaysia. In a nutshell, it is individual, society and authorities Job to fight against music piracy. Thus, filtering the file-network sharing, distributing copyrighted material and reinforcing the law are the ways to prevent music piracy in Malaysia.

Wednesday, December 4, 2019

Smart Home Heating Control Panel

Question: Describe about the Smart Home Heating Control Panel. Answer: The Smart Home Heating Control Panel was aimed at designing a user interface that could easily take up the functions that are currently provided by a control panel mounted on the walls. The primary objective of this project was to design the user interface to be used for controlling the thermostat in accordance to the principle guidelines of interface designing, to develop the said designs using software tools, to evaluate the according to various usability evaluation techniques and to finalize the designs. Needless to say, any changes to the hardware components of the thermostat or that of the control panel were way out of the scope of the project. Before the designing process began, a session was conducted for collecting information regarding the various operations that the sad thermostat is capable of. The information provided by the manufacturers indicated that the thermostat currently supports three modes of heating: heating by hot water, heating by hot air, heating by steam and heating by electricity. All of the said modes can again be utilized to set up certain temperature zones': these specialized settings comes to use when the user does not want to change the heating mode or temperature of the room each time the thermostat is put on. The manufacturers of the said thermostat also conveyed to us the fact that they want to provide their users with certain unique functionalities: the higher management of the manufacturing organization had envisioned the design of the user interface to be capable of supporting functionalities which would allow the customers to preheat the rooms. These discussions lead us to believe that the following are the business requirements of the said project: i. Manual temperature control: The interface being designed should allow the users to change the temperature settings of the thermostat, so as to control the temperature of the room, in a manual mode. ii. Quick temperature control: The interface being designed should allow the users to change the temperature settings of the thermostat, so as to control the temperature of the room, using the quick temperature settings. iii. Personalized temperature control: The users should be capable of using various customized settings functionalities to control the room temperature. iv. Automated temperature control: The automated temperature mode of the thermostat should also be supported by the user interface. v. Turn off / Turn on / Reset: The user interface should provide the users options for turning on the thermostat, turning it off when not required and resetting it. vi. User Interaction: The user interface being designed should allow human interactions. vii. Display: The graphical user interface should essentially display the various functionalities available for controlling the thermostat. viii. Ease of Use: The user interface being designed should be easy to use. Once the business requirements of the manufacturers were identified, we started designing the user interface: the following components were included in the design so as to meet the above mentioned requirements. Sl. No Business requirements Design component included i Manual temperature control: The user interface contains in built features for supporting Manual temperature control Ii Quick temperature control: The user interface contains in built features for supporting Quick temperature control iii Personalized temperature control: The user interface contains in built features for supporting Personalized temperature control Iv Automated temperature control: The user interface contains in built features for supporting Automated temperature control V Turn off / Turn on / Reset: In built features for turning on/ turning off and resetting the thermostat has been included in the user interface vi User Interaction: The entire interface has been designed so as to be operated by human touch. Vii Display: The user interface essentially displays the functionalities available for temperature control viii Ease of Use: The user interface has been designed keeping in mind the ease of use of the customers. It is worth mentioning that while developing the design of the user interface, the project team were cautious about the fact that the designs need to be in accordance with the Eight Golden Rules of Interface Design," as proposed by Ben Schneiderman (Schneiderman, 1986). Hence, the entire interface has been split up into several pages, besides including functionalities for redoing any action that has once been performed by the user. Last but not the least, we would like to accept the fact that our designs have been significantly influenced by several smart phone applications that are readily available in the market: however, we have only been inspiring by such designs and have not copied' any component is our interface design. Bibliography Gremeau, L. (2012). Service Providers the Smart Home (1st ed.). Nielsen, J. (2012).Thinking Aloud: The #1 Usability Tool.Nngroup.com. Sachs, O., Duvier, C., Cheney, K., Akers, C. (2012). Schneiderman, B. (1986). Eight golden rules of interface design.Disponible en. Tsopra, R., Jais, J. P., Venot, A., Duclos, C. (2014). Comparison of two kinds of interface, based on guided navigation or usability principles, for improving the adoption of computerized decision support systems: application to the prescription of antibiotics. Journal of the American Medical Informatics Association, 21(e1), e107-e116. Tuch, A. N., Roth, S. P., HornbK, K., Opwis, K., Bargas-Avila, J. A. (2012). Is beautiful really usable? Toward understanding the relation between usability, aesthetics, and affect in HCI. Computers in Human Behavior, 28(5), 1596-1607.

Monday, December 2, 2019

Sample Question free essay sample

Significant accounting policies are described in the explanatory notes to the financial statements because: A. there isnt enough space for them to be included in the captions of the financial statements. B. if the accrual basis of accounting is used, matching of revenues and expenses may not take place. C. the reader must be aware of which of the alternative generally accepted accounting practices have been used. D. none of the above. 10. When an entity changes its accounting from one generally accepted method to another generally accepted method: A. financial statements of all prior years are changed to maintain comparability. B. n explanatory note stating that the change was approved by the Financial Accounting Standards Board is required. C. the dollar effect of the change on both the balance sheet and income statement must be disclosed. D. changes like this are not permitted. 11. The impact of changing price levels on amounts reported in financial statements is: A. We will write a custom essay sample on Sample Question or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page reported as a separate item on the balance sheet. B. accomplished by reporting assets at their replacement cost. C. required to be described in the explanatory notes to the financial statements. D. encouraged, but not required to be described in the explanatory notes to the financial statements. 2. Managements statement of responsibility: A. explains that the entitys financial statements are the responsibility of the entitys auditors. B. states that the financial statements are free of significant error. C. affirms that management is responsible for assuring adherence to internal control policies and procedures. D. guarantees that the firm has operated in a highly ethical manner. 13. Firms that issue registered securities are required to file, with the SEC on an annual basis, which of the following? A. An annual report. B. A prospectus. C. A form 10-K. D. A set of financial statements. E. All of the above. 14. A firms cash dividends were $3. 96 per share of common stock for calendar 2006. In 2007 the stock was split 3 for 1, and in 2008 a 10% stock dividend was issued. Dividends per share for 2006, to be reported in the firms annual report for 2008, are: A. $3. 96 B. $1. 45 C. $1. 32 D. $1. 20 15. Business segment information is included in the explanatory notes to financial statements because: A. the amounts shown on the financial statements of most companies are just too large to comprehend. B. current and potential investors can make more informed judgments about the company. C. et income from various geographic areas can be clearly determined. D. by combining these amounts for each segment, ROI and funds flows for the company as a whole can be determined. 16. For 2006, Skresso Co. reported $3. 64 of earnings per share of common stock. During 2007 the firm had a 4% common stock dividend. 2006 earnings per share to be reported in the annual report for 2007 are: A. $ 3. 79 B. $3. 64 C. $3. 50 D. $3. 49 17. Managements statement of responsibility: A. usually refers to the companys system of internal controls. B. emphasizes that the auditors are responsible for the financial statements. C. ncludes a disclaimer of responsibility for the level of the P/E ratio of the companys common stock. D. gives the president of the company an opportunity to explain why profits changed. 18. Which of the following is the proper paragraph sequence for an independent Auditors Report? A. Scope, introduction, opinion. B. Introduction, scope, opinion. C. Opinion, scope, summary. D. Introduction, opinion, scope. 19. A firms independent auditors have the responsibility to: A. assess the firms accounting policies. B. ascertain the firms profit potential. C. uncover all fraudulent activities. D. assess managements discussion and analysis. 0. The independent auditors report usually: A. presents a clean bill of health for the company. B. refers to the quality of the companys products or services. C. includes an opinion that the financial statements are correct. D. includes an opinion that the financial statements present fairly, in all material respects, financial information about the company. 21. An audit conducted in accordance with generally accepted auditing standards includes each of the following except: A. examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements. B. valuation of the efficiency and effectiveness of management. C. assessment of the accounting principles used and significant estimates made by management. D. planning and performance of the audit to obtain reasonable assurance that the financial statements are free of material misstatements. 22. Which one of the following methods is no longer a Generally Accepted Accounting Method? A. Purchase accounting. B. Fair market value method. C. Pooling method. D. None of the Above. 23. Which of the following require an explanatory note in the independent auditors report. A. basing the opinion on the work of another auditor. B. Uncertainties about the outcome of a significant event that would have affected the presentation of the financial statement. C. Substantial doubt about the entitys viability to continue as a going concern. D. None of the above. E. Items a, b and c are correct. 24. A management that wanted to increase the financial leverage of its firm would: A. raise additional capital by selling common stock. B. use excess cash to purchase preferred stock for the treasury. C. raise additional capital by selling fixed interest rate long-term bonds. D. try to increase its ROI by increasing asset turnover. 25. For the fiscal year ended March 31, 2007, a company reported earnings per share of $3. 25 and cash dividends per share of $0. 50. During fiscal 2008, the company had a 3 for 2 stock split. In the annual report for the fiscal year ended March 31, 2008, earnings per share and cash dividends for fiscal 2007 would be reported, respectively, as: A. $3. 25 and $0. 50 B. $4. 85 and $0. 75 C. $2. 17 and $0. 33 D. $1. 09 and $0. 17 26. Financial leverage: A. arises because most borrowed funds have a fixed interest rate. B. arises because most borrowed funds have a variable interest rate. C. usually has no bearing on the risk associated with a company. D. is a concept that does not apply to individuals. 27. A potential creditors judgment about granting credit would be most influenced by the potential customers: A. current ratio at the end of the prior fiscal year. B. most recent acid-test ratio. C. trend of acid-test ratio over the past three years. D. practice with respect to taking cash discounts offered by current suppliers. 28. Another term for the price/earnings ratio is: A. cost ratio. B. sales multiple. C. earnings multiple. D. profit ratio. 29. An entitys current ratio will be influenced by: A. the inventory cost flow assumption used. B. riting off an overdue account receivable against the allowance for uncollectible accounts. C. the depreciation method used. D. issuance of a stock dividend. 30. If a firms debt ratio were 25%, its debt/equity ratio would be: A. 25%. B. 50%. C. 33. 33%. D. 75%. 31. An individual interested in making a judgment about the profitability of a company should: A. review the trend of working capita l for several years. B. calculate the companys ROI for the most recent year. C. review the trend of the companys ROI for several years. D. compare the companys ROI for the most recent year with the industry average ROI for the most recent year. 2. Which of the following is not a category of financial statement ratios? A. Financial leverage. B. Liquidity. C. Profitability. D. Prospectus. 33. When a firm has financial leverage: A. ROI will be greater than ROE. B. ROI will usually be less than it would be without leverage. C. risk is greater than if there isnt any leverage. D. the firm will always have a higher ROE than it would without leverage. 34. When a corporation has both common stock and preferred stock outstanding: A. dividends on preferred stock are paid only if the company has current earnings. B. ividends on preferred stock must be paid before dividends on common stock can be paid. C. preferred stockholders receive the same dividend per share as common stockholders. D. divid ends on preferred stock are paid only if dividends are to be paid on the common stock. 35. A leverage buyout refers to: A. one firm issues stock to take over another firm. B. one firm trades its stock for the stock of another firm. C. a firm goes heavily into debt in order to obtain the funds to purchase the shares of the public stockholders. D. one firm pays cash for the shares of a takeover firms shares. 36. The dividend payout ratio describes: A. the proportion of earnings paid as dividends. B. the relationship of dividends per share to market price per share. C. the percentage change in dividends this year compared to last year. D. dividends as a percentage of the price/earnings ratio. 37. The price/earnings ratio: A. is a measure of the relative expensiveness of a firms common stock. B. does not usually change by more than 1. 0 (e. g. 8. 2 to 9. 2) during the year. C. can be used to determine the cash dividend to be received during the year. D. is calculated by dividing the earnings multiple by net income. 38. If a firms payment terms for sales made on account to its customers were 2/10, n30, the number of days sales in accounts receivable would be expected to be: A. less than 10. B. between 10 and 25. C. between 25 and 40. D. over 40. 39. A common size income statement: A. uses the same dollar amount of revenues for each year. B. expresses items as a percentage of revenues. C. makes comparisons between years more difficult. D. is useful in estimating the impact of inflation. 40. Managements use of resources can best be evaluated by focusing on measures of: A. liquidity. B. activity. C. leverage. D. book value. 41. Asset turnover calculations: A. are made by dividing the average asset balance during the year by the sales for the year. B. are made by dividing sales for the year by the asset balance at the end of the year. C. communicate information about how promptly the entity pays its bills. D. should be evaluated by observing the turnover trend over a period of time. 42. The comparison of activity measures of different companies is complicated by the fact that: A. different inventory cost flow assumptions may be used. B. dollar amounts of assets may be significantly different. C. only one of the companies may have preferred stock outstanding. D. the number of shares of common stock issued may be significantly different. 43. A higher P/E ratio means that: A. the stock is more reasonably priced. B. the stock is relatively expensive. C. investors are wary of the stock. D. earnings are expected to decrease. 44. Which of the following is(are) an example of a measure of leverage? A. Debt yield. B. Debt payout ratio. C. Preferred dividend coverage ratio. D. Debt/equity ratio. E. All of the above. 45. The inventory turnover calculation: A. is wrong unless cost of goods sold is used in the numerator. B. is wrong unless sales is used in the numerator. C. s an alternative way of expressing the number of days sales in inventory. D. requires knowledge of the inventory cost flow assumption being used. 46. Book value per share of common stock of a manufacturing company: A. is not a very useful measure most of the time. B. is calculated by dividing market value per share by earnings per share. C. reflects the fair market value of the com panys stock. D. is the same as the total balance sheet asset value per share of common stock. 47. If the P/E ratio of a companys common stock were 12, and its earnings were $ 2. 50 per common share: A. the market value of the common stock would be $20. 3 per share. B. the market value of the common stock would be $25. 00 per share. C. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $2. 40 per share. D. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $1. 67 per share. 48. The concept of operating leverage refers to which of the following? A. Operating income changes proportionately more than revenues for any given change in activity level. B. Operating income changes proportionately less than revenues for any given change in activity level. C. Operating income changes proportionately more than income for any given change in activity level. D. Operating income changes proportionately less than income for any given change in activity level. 49. As the total volume of activity changes: A. the total of variable costs changes. B. the total of fixed costs changes. C. variable costs per unit change. D. fixed costs per unit stay the same. 50. A firm has revenues of $120,000, a contribution margin ratio of 30%, and fixed expenses that total $56,000. If revenues increase $20,000, then: A. operating income will increase by $6000. B. operating income will be 0. C. fixed expenses will increase $8000. D. the contribution margin ratio will increase by 1/8. 51. Each of a companys several product lines has a different contribution margin ratio. Total sales in 2007 were 20% higher than total sales in 2006. Total contribution margin for 2007 will be: A. the same as it was in 2006, regardless of changes in sales mix. B. 20% higher than it was in 2006, regardless of changes in sales mix. C. more than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. D. ess than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. For questions 52, 53, 66, 79 and 84 the following graph is needed. [pic] 52. If sales volume were to decrease 10%, from 4,000 units per month to 3,600 units per month, operating income would: A. not change B. decrease $10,000 C. decrease $24 ,000 D. decrease $40,000 53. If the selling price per unit were to drop $2, from $100 to $98, the sales volume were to increase 500 units to 4,500 units per month, and advertising expense were to increase by $1,000: A. he break-even point would increase. B. the break-even point would decrease. C. the contribution margin ratio would increase. D. operating income would decrease. 54. The cost of a single unit of production in excess of the breakeven point in units is: A. its fixed cost and variable cost. B. its fixed cost only. C. its variable cost only. D. none of the above. For questions 55 and 64 the following graph is needed. [pic] 55. Using the high-low method, the variable rate for maintenance is: A. $0. 40 B. $0. 80 C. $1. 20 D. $2. 50 56. The term relevant range refers to: A. the range of activity where costs will fluctuate. B. he range of activity where fixed costs change as activity changes. C. the range of activity where total variable cost remains constant as activity chang es. D. the range of activity where cost relationships are valid. 57. A firms products have an average contribution margin ratio of 40%, which will be maintained for the next month even though fixed expenses are expected to rise by $20,000. In order to keep operating income for the month from being affected, revenues will have to increase by: A. $ 8,000 B. $12,000 C. $20,000 D. $50,000 58. The cost formula for monthly customer order processing cost has been established as $100 + $0. 5 per order. It is expected that 5,600 orders will be processed in May and 6,400 in June. Total order processing costs for May and June combined will be estimated to be: A. $ 940 B. $1,060 C. $2,000 D. $2,500 59. The contribution margin ratio always decreases when the: A. breakeven point decreases. B. fixed expenses increase. C. selling price increases and the variable costs remain constant. D. variable cost increase and the selling price remains constant. 60. Knowledge about the behavior pattern of a cos t is important to understanding the effect on net income of a change in sales volume because as sales volume changes: A. et income will change proportionately. B. the effect on net income will depend on the behavior pattern of various costs. C. fixed costs will rise proportionately. D. variable costs will not change. 61. Management accounting is: A. a highly technical subject that people in personnel or engineering should not be expected to understand. B. performed by individuals who seldom work with people in other functional areas of the organization. C. the principal activity involved in determining the goals and objectives of the entity. D. an activity that gets involved with virtually all of the other functional areas of the organization. 62. What percentage of the contribution margin is profit on units sold in excess of the breakeven point? A. Its 50% to the contribution margin ratio. B. Its equal to the variable cost ratio. C. Its equal of the gross profit ratio. D. Its 100%. 63. ABU Co. has several products, each with a different contribution margin ratio. If the same number of units were sold in July as in June, but the sales mix changed: A. operating income would be the same in June and July. B. fixed expenses in July would be in a different relevant range than in June. C. the companys overall contribution margin ratio would be the same in June and July. D. total contribution margin in July would be different from that in June. 64. Using the high-low method, the monthly fixed component of maintenance cost is: A. $1,600 B. $1,200 C. $1,100 D. $1,300 65. When the cost behavior pattern has been identified as fixed at a certain volume of activity: A. any change in volume will probably cause the cost to change. B. it is appropriate to express the cost on a per unit of activity basis. C. the total cost will not change even if the volume of activity changes substantially. D. the total cost may change if the volume of activity changes substantially. 66. The break-even point volume of units is: A. 0 B. 360 C. 720 D. 1000 67. An example of a cost likely to have a fixed behavior pattern is: A. sales force commission. B. production labor wages. C. advertising cost. D. electricity cost for packaging equipment. 68. The formula for expressing the total of a fixed, variable, or mixed cost at any level of activity is: A. total cost = fixed cost + (variable rate * volume of activity) B. total cost = fixed cost * volume of activity C. total cost = fixed cost * variable rate D. total cost = fixed cost variable cost 69. As the level of activity decreases: A. fixed cost per unit decrease. B. variable cost per unit decrease. C. fixed cost remains constant in total. D. variable cost remains constant in total. 70. The contribution margin format income statement is organized by: A. responsibility centers. B. functional classifications. C. sales territories. D. cost behavior classifications. 71. As the level of activity increases: A. fixed cost per unit increase. B. variable cost per unit increase. C. variable cost per unit decrease. D. fixed cost per unit decrease. 72. Managerial accounting supports the management process most significantly by: A. measuring and reporting financial results after the fact. B. determining the goals and objectives of the entity. C. providing estimates of financial results for various plans. D. establishing operating policies to be followed during a period of time. 73. An example of a cost that is likely to have a variable behavior pattern is: A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor wages. 74. A 10% change in a firms revenues is likely to result in a change of more than 10% in the firms operating income because: A. not all of the firms costs will change in proportion to the revenue change. B. the firm has financial leverage. C. the contribution margin ratio will change in proportion to the revenue change. D. only fixed expenses will change in proportion to the revenue change. 75. An example of a cost likely to have a mixed behavior pattern is: A. sales force commission. B. raw material cost. C. depreciation of production equipment. D. electricity cost for the manufacturing plant. 76. Cost behavior refers to: A. costs that are both good and bad. B. costs that increase at a quicker rate than others. C. costs that decrease at a quicker rate than others. D. costs that are variable or fixed. E. one of the above. 77. Which of the following statements doesnot describe a characteristic of management accounting? A. Management accounting must conform to GAAP. B. Approximate amounts rather than accurate amounts or refined estimates are often used in management accounting. C. Management accounting places a great deal of emphasis on the future. D. Management accounting is more conc erned with units of the organization rather than with the organization as a whole. 78. Simplifying assumptions made when using cost behavior pattern data include: A. relevant range and liquidity. B. fixed activity and linearity. C. relevant range and linearity. D. activity range and variability. 79. The contribution margin ratio is: A. 40% B. 60% C. 62. 5% D. 70% 80. Which of the following terms do not appear on the contribution margin format income statement: A. gross profit. B. contribution margin. C. operating income. D. variable expenses. 81. A management decision that would have a long term influence on the operating leverage of a firm would be: A. increasing the advertising budget. B. substituting robots for hourly paid production workers. C. increasing prices in proportion to raw material cost increases. D. having a season-end sale of seasonal products. 82. Which of the following activities is not part of the management planning and control cycle: A. data collection and performance feedback. B. implementation of plans. C. providing information to investors and creditors. D. revisiting plans. 83. The relevant range concept refers to: A. a firms range of profitability. B. a firms range of sales. C. a firms range of rates of return. D. a firms range of activity. 84. The break-even point in terms of total revenues per month is: A. $30,000 B. $60,000 C. $75,000 D. $100,000 85. When the high-low method of estimating a cost behavior pattern is used: A. cost and volume data must be reviewed for outliers. B. the direct result of the high-low calculations is the fixed expense amount. C. the highest and lowest sales price and volume amounts are used in the calculation. D. the resulting cost formula will explain total cost accurately for every value between the high and low volumes. 86. The shift in the amount of manufacturing overhead costs applied to the mix of products produced that occurs when using a single cost driver rate as compared to using activity-based costing rates is known as: A. nderapplied overhead B. overapplied overhead C. cost absorption D. cost distortion 87. An excess of cost of goods manufactured over cost of goods sold for the period represents: A. an increase in gross profit. B. a decrease in work in process inventory. C. overapplied manufacturing overhead. D. an increase in finished goods inventory. 88. A predetermined overhead rate is us ed to: A. keep track of actual overhead costs as they are incurred. B. assign indirect costs to cost objects. C. establish prices for manufactured products. D. allocate selling and administrative expenses to manufactured products. 9. Which of the following will cause income determined with absorption costing to be higher than income determined with direct costing? A. units produced equals units sold. B. units produced is greater than units sold. C. units produced is less than units sold. D. income determined with absorption costing will always equal income determined with direct costing. 90. The overhead component of product cost is: A. the sum of the actual overhead costs incurred in the manufacture of the product. B. likely to be the same amount for every product made by the company. C. n estimated amount based on labor hours, machine hours, or some other activity. D. determined at the end of the year when actual costs and actual production are known. 91. For the partial value cha in functions given below, which sequence is correct? A. design, production, marketing B. marketing, production, distribution C. research and development, production, distribution D. customer service, marketing, distribution 92. Total manufacturing costs for the month on the statement of costs of goods manufactured equals: A. variable costs + fixed costs + mixed costs. B. work in process inventory – finished goods inventory. C. cost of goods sold – cost of goods manufactured. D. cost of raw material used + direct labor cost incurred + manufacturing overhead applied. 93. An example of a cost likely to have an indirect relationship with products being manufactured: A. production labor costs. B. raw material costs. C. electricity costs for packaging equipment. D. none of the above. 94. Costs may be allocated to a product or activity for many purposes, but care must be exercised when using allocated costs because: A. direct costs identified with the product or activity may not be accurately assigned. B. fixed costs will change in total if the volume of activity changes. C. all costs may not have been allocated to the product or activity. D. arbitrarily allocated costs may not behave in the way assumed in the allocation method. 95. The production cost of a single unit of a manufactured product is determined by: A. dividing total direct materials and direct labor for a production run by the number of units made. B. dividing total direct materials, direct labor, and manufacturing overhead for a production run by the number of units made. C. ividing total direct materials, direct labor, manufacturing overhead and selling expenses for a production run by the number of units made. D. dividing the selling price by the gross profit ratio. 96. An example of a cost that is likely to have a direct relationship with products being manufactured: A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor costs. 97. The sequence of activities that add value to the organization are: A. the value processes. B. the chain of production events. C. the value chain. D. the strategic cost initiatives. 8. Which of the following activities is not included in the organizations value chain? A. marketing. B. finance. C. customer service. D. research and development 99. Cost accounting is a subset of: A. financial accounting. B. process cost accounting. C. job order cost accounting. D. managerial accounting. 100. The three components of product costs are: A. direct material, supervisor salaries, selling expenses. B. direct labor, manufacturing overhead, indirect material. C. direct material, manufacturing overhead, direct labor. D. manufacturing overhead, indirect material, indirect labor.