...Chapter 8 • Islam’s main language is Arabic. • Muslim is part of the Islamic religion. • Muhammad is the prophet who started Islam. • The Shiites are the supporters of the Husayn’s. • The Koran is the holy book of Islam. Chapter 12 • Many families (dynasties) have ruled China for long periods of time. • The last dynasty of China, the Qing Dynasty, was founded by the Manchu’s. • China and Japan both welcomed Western Europe with trade agreements. • Both countries were infiltrated and settled on by foreign powers. • Chinese Inventions: paper, gunpowder, compass, printing. • Chinese traded: opium, gunpowder, silk, paper. • The Forbidden City was the Imperial Complex in Beijing. • 1000 – 1200, Japan was a feudalistic nation. • 1100 – 1600, Japan was run by shoguns. • The Tokugawa policies were excusatory towards Europe • The shoguns were the leaders. Samurai are like soldiers. Chapter 13 • Hindu is India’s main religion. • A guru is an advisor or teacher. • Europeans first came to India in the 16th C. because they wanted trading posts. • Vietnam, Cambodia, and Laos make up Southeast Asia. Chapter 14 • The historical founder of Mali was the magician, Sundjata. • Mali was an iron working civilization. • Caravan trade 700-1075 Africa. • Sahara b/t north and south Africas. • Griot is oral storyteller in Africa • Belgium has a Christian king...
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...Solutions to Questions 8-1 Activity-based costing differs from tradi-tional costing systems in a number of ways. In activity-based costing, nonmanufacturing as well as manufacturing costs may be assigned to products. And, some manufacturing costs—including the costs of idle capacity—may be excluded from prod-uct costs. An activity-based costing system typically includes a number of activity cost pools, each of which has its unique measure of activity. These measures of activity often differ from the allocation bases used in traditional costing systems. 8-2 When direct labor is used as an allocation base for overhead, it is implicitly assumed that overhead cost is directly proportional to direct labor. When cost systems were originally devel-oped in the 1800s, this assumption may have been reasonably accurate. However, direct labor has declined in importance over the years while overhead has been increasing. This suggests that there is no longer a direct link between the level of direct labor and overhead. Indeed, when a company automates, direct labor is replaced by machines; a decrease in direct labor is accompa-nied by an increase in overhead. This violates the assumption that overhead cost is directly propor-tional to direct labor. Overhead cost appears to be driven by factors such as product diversity and complexity as well as by volume, for which direct labor has served as a convenient measure. 8-3 Top managers provide leadership that is needed to properly motivate...
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...Chapter 01 - Why Are Financial Institutions Special? Chapter One Why Are Financial Institutions Special? True/False 1-1 Prior to the financial crisis of 2007-2008, J.P. Morgan Chase was the largest bank holding company in the world and operations in 60 countries. Answer: F 1-2 As of 2009, U.S. FIs held assets totaling over $35 trillion Answer: T 1-3 Financial institutions act as intermediaries between suppliers and demanders of money. Answer: T 1-4 If a household invests in corporate securities and does not supervise how the funds are invested or used by the corporation, the risk of not earning the desired return or not having the funds returned increase. Answer: T 1-5 If not done by FIs, the process of monitoring the actions of borrowers would reduce the attractiveness and increase the risk of investing in corporate debt and equity by individuals. Answer: T 1-6 Failure to monitor the actions of firms in a timely and complete fashion after purchasing securities in that firm exposes the investor to agency costs. Answer: T 1-7 The risk that the sale price of an asset will be less than the purchase price of an asset is called liquidity risk. Answer: F 1-8 Because bank loans have a shorter maturity than most debt contracts, FIs typically exercise less monitoring power and control over the borrower. Answer: F 1-9 FIs typically provide secondary claims to household savers that have inferior liquidity than primary securities of corporations such as equity and bonds. Answer: F 1-10...
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...Chapter 8 Individual Income Tax Computation and Tax Credits SOLUTIONS MANUAL Discussion Questions 1. [LO 1] What is a tax bracket? What is the relationship between filing status and the width of the tax brackets in the tax rate schedule? A tax bracket is a range of taxable income that is taxed at a specified tax rate. Because only the income in the particular range is taxed at the specified rate, tax brackets are often referred to as marginal tax brackets or marginal tax rates. The level and width of the brackets depend on the taxpayer’s filing status. The tax rate schedules include seven tax rate brackets. The rates for these brackets are 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%. In general, the tax brackets are widest for Married filing jointly (for example, more income is taxed at 10%), followed by Head of household, Single, and then Married filing separately (the brackets for Married filing separately are exactly one-half the width of the brackets for Married filing jointly, and the width of the 10% and 15% brackets for Single and Married filing separately are the same). 2. [LO 1] In 2014, for a taxpayer with $50,000 of taxable income, without doing any actual computations, which filing status do you expect to provide the lowest tax liability? Which filing status provides the highest tax liability? For a taxpayer with $50,000, the married filing jointly filing status should provide the lowest tax liability in 2014 because the MFJ tax rate schedule taxes...
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...The Begging of Broadcast Television - Broadcast Television on a national level began on July 1, 1941, - 1947 had only 60,000 TV sets in the USA, in bars, malls, and upper class homes - In 1951, over 10 million TV sets existed in the USA, virtually owned by everyone Technical Considerations - RCA-NBC pushed for black and white broadcasting in VHF (Very High Frequency) - CBS pushed to establish colour broadcasting in UHF (Ultra High Frequency) - RCA-NBC & VHF prevailed, surpassing its competitor, but could only appear on a limited amount of screens simultaneously - This caused them to stop selling licenses from 1948 – 1952, until the problem was fixed, and more stations were able to operate in different towns & cities. Political Considerations - Non-profit and educational broadcasting suffered in 1934, when the Wagner-Hatfield Bill was rejected by congress - The Bill was made so that 25% of broadcasting frequencies would be reserved for educational and non-profit broadcasting. Economic Considerations - Creating a national broadcasting system was too expensive to support non-profit & educational specials - Thus, already established commercial radio networks undertook financing of the development of broadcasting television in the US. - Television became a means of selling products with some entertainment to fill out the time between advertisements Analysis on Lipsitz and Haralovitch Readings: Lipsitz: “The...
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...Exercise 8-1 (20 minutes) 1. | | April | May | June | Total | | | | | | | | February sales: $230,000 × 10% | $ 23,000 | | | $ 23,000 | | March sales: $260,000 × 70%, 10% | 182,000 | $ 26,000 | | 208,000 | | April sales: $300,000 × 20%, 70%, 10% | 60,000 | 210,000 | $ 30,000 | 300,000 | | May sales: $500,000 × 20%, 70% | | 100,000 | 350,000 | 450,000 | | June sales: $200,000 × 20% | | | 40,000 | 40,000 | | Total cash collections | $265,000 | $336,000 | $420,000 | $1,021,000 | Observe that even though sales peak in May, cash collections peak in June. This occurs because the bulk of the company’s customers pay in the month following sale. The lag in collections that this creates is even more pronounced in some companies. Indeed, it is not unusual for a company to have the least cash available in the months when sales are greatest. 2. Accounts receivable at June 30: From May sales: $500,000 × 10% | $ 50,000 | From June sales: $200,000 × (70% + 10%) | 160,000 | Total accounts receivable at June 30 | $210,000 | Exercise 8-2 (10 minutes) | April | May | June | Quarter | Budgeted sales in units | 50,000 | 75,000 | 90,000 | 215,000 | Add desired ending inventory* | 7,500 | 9,000 | 8,000 | 8,000 | Total needs | 57,500 | 84,000 | 98,000 | 223,000 | Less beginning inventory | 5,000 | 7,500 | 9,000 | 5,000 | Required...
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...PowerPoint to accompany Chapter 13 Managing change and innovation Learning outline Forces for change Change process Managing organisational change Contemporary issues downsizing, employee stress, successful change structural, human resource, and cultural variables Robbins, Bergman, Stagg, Coulter Management 5e © 2008 Pearson Education Australia Stimulating innovation Change, innovation and sustainability Forces for change Change – an organisational reality managing change is an integral part of every manager’s job government laws and regulations technology economic changes strategy, workforce, employee attitudes Robbins, Bergman, Stagg, Coulter Management 5e © 2008 Pearson Education Australia External forces Internal forces Change process The calm waters metaphor the organisation as a large ship crossing a calm sea change is seen as an occasional disruption in the normal flow of events Kurt Lewin’s three-step description of the change process Successful change can be planned and requires unfreezing the status quo, changing to a new state, then refreezing to make the change permanent Robbins, Bergman, Stagg, Coulter Management 5e © 2008 Pearson Education Australia Change process Robbins, Bergman, Stagg, Coulter Management 5e © 2008 Pearson Education Australia Change process The white-water rapids metaphor the organisation is seen as a small raft navigating a raging river with uninterrupted white-water rapids...
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...Chapter 9 Topics include IFRS and the roadmap to adoption in the U.S., comparative corporate governance in various countries, global code of ethics, and international auditing standards. IFRS and the roadmap to adoption in the US - Single set of globally accepted accounting standards, from GAAP to IFRS - SEC permits foreign companies to use IFRS without reconciliation to US GAAP - SEC road map assumes IFRS will replace GAAP - SEC questions whether or not to mandate IFRS starting in 2015 o Concerns of the quality of IFRS; is it of high quality and sufficiently comprehensive o Convergence as a “improve and adopt” strategy; improve IFRS before approving it Convergence between both sets of standards is less complex and less costly than complete IFRS adoption Comparative corporate governance in various countries - Effect on corporate governance systems because audit committees and board of director members will have to deal with convergence issues o Investors and regulators look at restatement negatively, so audit committees and board members will need to address this risk effectively o Managing stakeholder expectations in terms of meeting targets and key performance indicators given the changed results under IFRS - These people have to monitor the quality and robustness of the conversion process - Ethical issues exist in corporate governance systems in different countries because business practices and cultural considerations directly reflect way in which companies...
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...Chapter 5 1. State several factors that have affected the incidence of lawsuits against CPAs in recent years. a. “Growing awareness of the responsibilities of public accountants by the users of financial statements. b. An increased consciousness on the part of the SEC for its responsibility for protecting investors’ interested c. The complexity of auditing and accounting functions caused by the increasing size of businesses, the globalization of business, and the complexities of business operations d. The tendency of society to accept lawsuits by injured parties against anyone who might be able to provide compensation, regardless of who was at fault, coupled with the joint and several liability doctrine e. Large civil court judgments against CPA firms awarded in a few cases, encouraging attorneys to provide legal services on a contingent-fee basis, which offers the injured party a potential gain when the suit is successful, but minimal losses when it is not. f. Many CPA firms being willing to settle legal problems out of court in an attempt to avoid costly legal fees and adverse publicity, rather than pursuing resolution through the judicial process g. The difficulty judges and jurors have understanding and interpreting technical accounting and auditing matters.” (Arens, Elder, & Beasley, 2012) 10. Compare and contrast traditional auditors’ legal responsibilities to clients and third-party users under common law. How...
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...ASSIGNMENT TIMELINE—COSC 2425 Dates | Text Chapters | Pages and sections covered | Assignments | Week 1June 6th – June 11th | Chapter 1: Basic Concepts Chapter 2: x86 Processor Architecture | Page 1-28 Pages 29-57 | Read all material in the Getting Started Folder, read the syllabus (located on the Course Home tab), read the assignment timeline and grading sheet.Assignment 1: Introduce yourself to the class (Located in the Getting Started Folder) Quiz Chapter 1 Quiz Chapter 2 | Week 2June 12th –June 18th | Chapter 3: Assembly Language Fundamentals Chapter 4: Data Transfers, Addressing, and Arithmetic | Pages 58-93 Pages 94-131 | Quiz Chapter 3 Quiz Chapter 4 | Week 3June 19th –June 25th | Chapter 5: ProceduresChapter 6: Conditional Processing | Pages 132-179 Pages 180-228 | Quiz Chapter 5 Quiz Chapter 6 Programming Project 1 (Covers Chapters 1-6) | Week 4June 26th – July 2rd | Chapter 7: Integer Arithmetic Chapter 8: Advanced Procedures | Pages 229-269 Pages270-331 | Quiz Chapter 7 Quiz Chapter 8 | Week 5July 3rd – July 9th | Chapter 9: Strings and Arrays Chapter 10: Structures and Macros | Page 332-365 Pages 366-418 | Quiz Chapter 9 Quiz Chapter 10 Programming Project 2 (Covers Chapters 1-10 concentrating on the concepts learned in chapters 7-10) | July 4th Holiday | | | No Class | Week 6July 10th – July 12th | Comprehensive and covers all chapters (1-10) | | FINAL EXAM on Tuesday July 12th, 2011...
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...ECO 305 All Quiz and Homework, ECO 305 WK 3 Homework Ch 5 - 16(a-c), 17(a-d), 18(a-b); Ch 6 - 13(a-b), ECO 305 WeeK 3 Quiz 2 - Chapters 3 and 4 , ECO 305 WK 1 Homework Ch 2 - 12(a-b),13(a-c),14, ECO 305 WK 2 Homework Ch 3 - 13(a-d); Ch. 4 - 15(a-b),16(a-b), ECO 305 WK 2 Quiz 1 - Chapters 1 and 2, ECO 305 WK 5 Homework Ch 8 - 6(a-d) , ECO 305 WK 5 Quiz 4 - Chapter 7 , ECO 305 WK 6 Homework Ch 9 - 11(a-c), 12(a-c), ECO 305 WK 6 Quiz 5 - Chapter 8 - All Possible Questions, ECO 305 WK 9 Quiz 8 - Chapters 12 and 13 , ECO 305 WK 11 Quiz 10 - Chapters 16 & 17 , ECO 305 Complete Class Assignments | strayer help, ECO 305 Strayer ECO 305 Week 1, ECO 305 Week 2, ECO 305 Week 3, ECO 305 Week 4, ECO 305 Week 5, ECO 305 week 2 Assignment, ECO 305 week 3Assignment, ECO 305 week 4 Assignment, ECO 305 week 1 Assignment, ECO 305 tutorial, ECO 305 Complete Course, ECO 305 Entire Class, ECO 305 Whole Tutorial, ECO 305 tutorial, ECO 305 Summary, ECO 305 Study Guide, ECO 305 Questions , ECO 305 Answered , ECO 305 Solution, ECO 305 Final , ECO 305 Presentation, ECO 305 Universty, ECO 305 University of, ECO 305 Homework, ECO 305 Version, ECO 305 Strayer assignment, ECO 305 Strayer course, ECO...
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...Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes and Exam Week 1 - 11 All Possible Questions With Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes and Exam Week 1 - 11 All Possible Questions With Answers ECO 410 Week 2 Quiz 1: Chapters 1 and 2 ECO 410 Week 3 Quiz 2: Chapters 3 and 4 ECO 410 Week 4 Quiz 3: Chapters 5 and 6 ECO 410 Week 5 Quiz 4: Chapters 7 and 8 ECO 410 Week 6 Quiz 5: Chapters 9 and 10 ECO 410 Week 7 Quiz 6: Chapters 11 and 12 ECO 410 Week 8 Quiz 7: Chapters 13 and 14 ECO 410 Week 9 Quiz 8: Chapters 15 and 16 ECO 410 Week 10 Quiz 9: Chapter 17 and 18 ECO 410 Week 11 Quiz 10: Chapter 19 and 20 ECO 410 Quizzes...
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...Activities Assignment Due Before Class 8/23 Group activities to cover fundamentals later used for the class and group work; plus syllabus review. Be ready to meet and show up. Look forward to getting to know you all. 8/31 Group activities continued to cover fundamentals later used for the class and group work; plus Chapter 1. Read Chapter 1 and finish online quiz #1 on Blackboard by end of day Wednesday 11:59pm MST-No late work accepted, so don’t miss these easier points. 9/7 Chapter 2 and 3 started. Quiz #2 and group work. 9/11 Drops (partial schedule remaining) through this date will be refunded 100%. IMPORTANT NOTE: No drop refunds after this date 9/14 Chapter 3 and project/lab work. Quiz #3 and group work. 9/21 Chapter 4 and project/lab work. Quiz #4 and group work. 9/28 Chapter 5 and project/lab work. Quiz #5 and group work. 10/5 EXAM #1 Be ready and get a lot of points. Bring Laptop with wireless and Respondus lockdown ready 10/12 Chapters 6 and Group Work Quiz #6 and group work. 10/19 Chapters 7 and 8; Group Work (time permitting) Quiz #7 and group work. 10/26 Project Group Work Time in the Library Project Work Due Sunday end of day Nov 2. 10/31 Last day to drop or withdraw without special permission from your dean (Regular semester courses) 11/2 Chapters 9 and 10; Group Work Quiz #8 and group work. EXAM #2 – Take Home Due before Sunday 10/9 11:59 11/9 Chapters 11 and 12; Group Work Quiz #9 and group work. 11/16 Chapters 13 Quiz #10 and group work. 11/23...
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...October | | | | | Tue: 13 | BWVW | Worldview Assignment Pt. 2 | | | Tue: 13 | THEO | Chapter 12 | | Chapter 12 Quiz | Th: 15 | THEO | | Exam #2: Ch 9-12 | | Fri: 16 | CSTU | Chapters 11-12 | | Ch. 11-12 Quiz | Fri: 16 | BIBL | | Test 1 (Midterm Exam) | | Fri: 16 | UNIV | Effective Email Project | | | | | | | | Mon: 19 | BIBL | Romans Essay Available | | Bb Quiz: Ch 10, 14, 15 | Mon: 19 | EVAN | Reading & Book Review | + Reflection Paper | + Check for reading | Tue: 20 | BWVW | Read: World Religions Overview | | | Tue: 20 | THEO | Chapter 13 | | Chapter 13 Quiz | Th: 22 | BWVW | | Test #2 | | Th: 22 | THEO | Chapter 14 | | Chapter 14 Quiz | Fri: 23 | CSTU | Chapters 13-14 | | Ch. 13-14 Quiz | Fri: 23 | UNIV | Time Management Activity | Reflections Paper | | | | | | | Mon: 26 | EVAN | Check for possible reading | | | Tue: 27 | BWVW | Read: What is Moral Relativism | | | Tue: 27 | THEO | Chapter 15 | | Chapter 15 Quiz | Wed: 28 | BIBL | Acts 21-28 Pent-Sum; Eph. Com. Meditation; Phil. Prayer Journal | | | Th: 29 | THEO | Ch. 16 & Biblical Worldview | | Chapter 16 Quiz | Fri: 30 | CSTU | Chapters 15-16 | | Ch. 15-16 Quiz | Fri: 30 | UNIV | Information Literacy Project Pt 1 | | | | | | | | November | | | | | | | | | | Mon: 2 | BIBL | Col. Com. Prayer; Phile. Ch. Ref. | | Bb Quiz: Ch 16&22 (Col, Phile) | Mon: 2 | EVAN | Witnessing Report + | Check for...
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...answers BUS 300 Week 2 Quiz 1: Chapters 1 and 2 BUS 300 Week 3 Quiz 2: Chapters 3 and 4 BUS 300 Week 4 Quiz 3: Chapters 5 and 6 BUS 300 Week 5 Quiz 4: Chapters 7 and 8 BUS 300 Week 6 Quiz 5: Chapters 9 and 10 BUS 300 Week 7 Quiz 6: Chapters 11 and 12 BUS 300 Week 8 Quiz 7: Chapters 13 and 14 BUS 300 Week 9 Quiz 8: Chapters 15 and 16 BUS 300 Week 10 Quiz 9: Chapters 17 and 18 BUS 300 Week 11 Quiz 10: Chapter 19 BUS 300 Quizzes Week 1-11 Solution All possible questions with answers BUS 300 Week 2 Quiz 1: Chapters 1 and 2 BUS 300 Week 3 Quiz 2: Chapters 3 and 4 BUS 300 Week 4 Quiz 3: Chapters 5 and 6 BUS 300 Week 5 Quiz 4: Chapters 7 and 8 BUS 300 Week 6 Quiz 5: Chapters 9 and 10 BUS 300 Week 7 Quiz 6: Chapters 11 and 12 BUS 300 Week 8 Quiz 7: Chapters 13 and 14 BUS 300 Week 9 Quiz 8: Chapters 15 and 16 BUS 300 Week 10 Quiz 9: Chapters 17 and 18 BUS 300 Week 11 Quiz 10: Chapter 19 BUS 300 Quizzes Week 1-11 Solution All possible questions with answers BUS 300 Week 2 Quiz 1: Chapters 1 and 2 BUS 300 Week 3 Quiz 2: Chapters 3 and 4 BUS 300 Week 4 Quiz 3: Chapters 5 and 6 BUS 300 Week 5 Quiz 4: Chapters 7 and 8 BUS 300 Week 6 Quiz 5: Chapters 9 and 10 BUS 300 Week 7 Quiz 6: Chapters 11 and 12 BUS 300 Week 8 Quiz 7: Chapters 13 and 14 BUS 300 Week 9 Quiz 8: Chapters 15 and 16 BUS 300 Week 10 Quiz 9: Chapters 17 and 18 BUS 300 Week 11 Quiz 10: Chapter 19 BUS 300 Quizzes Week 1-11 Solution ...
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