...AC 410B Intermediate Accounting II Final Exam Topics Chapter 11: Depreciation, Impairments, and Depletion Questions 1. Explain the meaning of depreciation. 2. Describe factors involved in the depreciation process. 3. Describe the different methods of depreciation. 4. Identify the conditions for impairment of fixed assets. 5. Explain the treatment of impairments for different kinds of assets. 6. Describe the full cost vs. successful efforts concepts for depletion. 7. Explain liquidating dividends. 8. Explain the required disclosures related to depreciation and depletion. Exercises 1. Calculate depreciation using the following methods: [E11-6] a. activity method b. straight-line method c. sum-of-the-years’ digits method d. declining balance method e. group & composite methods [E11-9] 2. Calculate partial-period depreciation. 3. Calculate depreciation based on revision of salvage value or estimated life. [E11-11], [E11-13] 4. Conduct a recoverability test for impairment. [E11-17] 5. Determine the amount of impairment to be recorded on a fixed asset. [E11-17] 6. Prepare the journal entries to record: a. depreciation expense b. the impairment of a fixed asset c. the restoration of impairments d. impairment and restoration of impairment for an asset held for disposal [E11-17] e. depletion of a natural resource...
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...Academic Standards for the Arts and Humanities Pennsylvania Department of Education 22 Pa. Code, Chapter 4, Appendix D (#006-276) Final Form-Annex A July 18, 2002 Academic Standards for the Arts and Humanities XXV. TABLE OF CONTENTS Introduction………………………………………….……. XXVI. THE ACADEMIC STANDARDS Production, Performance and Exhibition of Dance, Music, Theatre and Visual Arts…………..……………… A. Elements and Principles in each Art Form B. Demonstration of Dance, Music, Theatre and Visual Arts C. Vocabulary Within each Art Form D. Styles in Production, Performance and Exhibition E. Themes in Art Forms F. Historical and Cultural Production, Performance and Exhibition G. Function and Analysis of Rehearsals and Practice Sessions H. Safety Issues in the Arts I. Community Performances and Exhibitions J. Technologies in the Arts K. Technologies in the Humanities Historical and Cultural Contexts..……………………….. A. Context of Works in the Arts B. Chronology of Works in the Arts C. Styles and Genre in the Arts D. Historical and Cultural Perspectives E. Historical and Cultural Impact on Works in the Arts 9.1. F. Vocabulary for Historical and Cultural Context G. Geographic regions in the arts H. Pennsylvania artists I. Philosophical context of works in the arts J. Historical differences of works in the arts K. Traditions within works in the arts L. Common themes in works in the Arts Critical Response…………………………………………. A. Critical Processes B. Criteria C. Classifications D. Vocabulary for...
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...paragraph of at least 150 words. Be clear and concise and provide explanations for your answers. Format your sources consistent with APA guidelines. 1. According to Introducing Communication Theory (2010), what is the definition of communication? What does communication mean to you personally? Provide an example. According to introduction of Communication, defining communication can be challenging. Communication can be interpreted by many different ways. People have their own minds and so communication can be interpreted by each individual differently. At time we can be at the same lecture but somehow get a different meaning of the speaker. Communication is a social process in which individuals employ symbols to establish and interpret meaning in their environment there are five key terms in defining communication, social, environment, process, symbols and meaning. Social communication usually involves two or more people interacting face to face like having a conversation there is a sender and receiver. The process of communication is a never ending It keeps going communication changes every day including the different ways we communicate. The process of a conversation can change from beginning to the end. We may begin speaking about one thing and that conversation can lead to something totally different as well as interpreted by other in a different way. I personally think that communication is a key component to life. Without communication your stuck in your own though and beliefs...
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...A DEVELOPMENT OF CONCEPTUAL FRAMEWORK FOR STUDYING COMMUNICATION COMPETENCIES AMONG DIRECT SELLERS IN MALAYSIA FOR THE 12TH ABC ASIA-PACIFIC CONFERENCE AT DOSHISHA UNIVERSITY, KYOTO, JAPAN ON MARCH 13 – 15, 2013 FIRST AUTHOR NUREDAYU OMAR (PRESENTER) UNIVERSITI UTARA MALAYSIA nuredayu@uum.edu.my CO-AUTHOR PROFESSOR CHE SU MUSTAFFA UNIVERSITI UTARA MALAYSIA chesu402@uum.edu.my *THIS MANUSCRIPT IS ORIGINAL AND HAS NOT BEEN PUBLISHED ELSEWHERE A DEVELOPMENT OF CONCEPTUAL FRAMEWORK FOR STUDYING COMMUNICATION COMPETENCIES AMONG DIRECT SELLERS IN MALAYSIA Many studies have been conducted related to communication competencies since the last decade until now. However, the availability of the studies on communication competencies has not been explored in depth particularly in the direct selling context in Malaysia. To understand the direct sellers’ communication competencies, a conceptual framework will be built based on related literature studies. Literature reviews have shown a variety of studies on communication competencies from the behavioral and cognitive perspectives. Although numerous studies have provide understanding of communication competence in various context, there is a gap in viewing communication competencies in a more dynamic context, particularly in the process of communication of direct sellers with their potential customers. This paper attempts to discuss the importance of...
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...Rap games! A Wittgensteinian analysis of modern hip hop culture and language! Running Head: RAP GAMES! 2 Rap games - a Wittgensteinian analysis of modern hip hop culture and language! Introduction For new listeners many hip hop songs will be almost incomprehensible due to the language used. Yet seasoned listeners will be able to explain new songs without much thought. I take this to suggest that the language of hip hop resembles language games as per Wittgenstein’s view. In this short essay, I set out to explain this statement. Firstly, the hip hop culture is discussed together with the characteristics of the language used in hip hop culture. Next the explained culture is analysed using Wittgenstein’s theory as based on his Philosophical Investigations.! In order to analyse the culture properly, it is necessary to somewhat limit the scope of this essay. The “rap games” mentioned in the title refer (in this case) to the communicative aspect of rap music. More so than other music, rap songs refer and react to other rap artists, songs and expressions. The ways in which these reactions manifest itself in rap music and language are the focus of this essay. ! Hip hop culture and language Hip hop consists of different types of expression, but this essay only looks at the one most relevant to our discussion, namely rap. Rap consists of “the aesthetic placement of verbal rhymes over musical beats” (Alim, 2001, p. 272). In essence it is similar to musically spoken poetry, but...
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...Cells, Exchange and Transport Cells (a) state the resolution and magnification that can be achieved by a light microscope, a transmission electron microscope and a scanning electron microscope; Resolution Magnification Light microscope 200nm x1,500 Transmission Electron Microscope 0.1nm x500,000 Scanning Electron Microscope 0.1nm X100,000 (b) explain the difference between magnification and resolution; Magnification is the degree to which the size of an image is larger than the image itself. Resolution is the degree to which it is possible to distinguish between two objects that are very close together. (c) explain the need for staining samples for use in light microscopy and electron microscopy; A lot of biological material inside a cell isn’t coloured, so it might be difficult to distinguish between different features. Coloured stains are used to stain specimens for use with the light microscope. Chemicals which bind to other chemicals on, or in, the specimen, which allows the specimen be to seen. Some chemicals bind to specific structures, such as Acetic orcein staining DNA red. Electron micrographs start off black and white, with the colour being added by a specialised computer program afterwards. (d) calculate the linear magnification of an image; Image size =Actual size x Magnification (e) describe and interpret drawings and photographs of eukaryotic cells as seen under an electron microscope and be able to recognise the following structures: ...
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...Management Helen Spencer-Oatey Centre for Applied Linguistics, University of Warwick WORKING PAPER Abstract Purpose – To introduce an approach to managing intercultural communication that is effective for achieving mutual understanding among people in culturally complex situations. Design/methodology/approach – The paper takes a ‘meaning negotiation’ approach to the intercultural communication process. It argues against a generalised ‘differences/adaptation’ approach, and maintains that people need to interact in contextually sensitive ways. Findings – The paper outlines a set of strategies that can help people in intercultural interaction contexts negotiate and agree the messages they are trying to convey. It draws them together into a conceptual framework of intercultural communication competencies. Research limitations/implications – The paper only focuses on the communication of messages, not the use of language to manage relationships. It also does not attempt to suggest practical techniques for helping managers and their staff develop competence in using the strategies. Practical implications – Since mutual understanding is achieved through meaning negotiation, it is important for managers and their staff to know how this takes place and to develop a communication strategy for implementing it. Social implications – Without adequate mutual understanding, people may easily become frustrated with each other and tasks may not be achieved efficiently. Originality/Value – The paper...
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...BUAD 310 – Spring 2011 - Dr. Arif Ansari Topics Covered –Simple Regression Homework # 4 - 100 points (Due date 4/4/2011- Monday) For Home Work 4, Turn in Part 1 (15 points), Question 1(20 points), Question 2 (20 points), Question 3 45 points). Part 1 MULTIPLE CHOICE [3 point each] 1. In Least squares regression, the regression line is obtained by minimizing, a) The total variation in the dependent variable. b) The sum of squares for error (SSE). c) The sum of squares for regression (SSR) d) The sum of squares for total (SST). e) None of the above 2. In a simple regression analysis involving 25 data points, the standard error of estimate is calculated as S( = 2.0 and the Fts = 10, then the information from regression line (SSR) should be, a) 60 b) 50 c) 40 d) 30 e) None of the above 3. In a statistics course, a linear regression equation was computed to predict the final exam score from the first quiz score. The equation obtained was Y = 10 + 0.9 X, where Y is the final exam score and X is the first quiz score. A prediction interval for Al Bundy who scored 95 on the first quiz and on the final exam scored 98 was computed. Also a confidence interval for mean score of 95 on the first quiz was computed. From this we can conclude: a) Al Bundy’s prediction interval in wider than the confidence interval. b) Al Bundy’s prediction interval in shorter than the confidence interval...
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...molecules diffuse through a selectively permeable membrane it is known as osmosis. Selectively permeable means that some molecules can transport through the membrane, but others cannot. The molecules move across the membrane until equilibrium is reached and both areas have equal concentration. The candy, Gummi Worms are primarily made up of gelatin, sugar, and starch. The purpose of this experiment is to observe the percent change in mass of gummi worms exposed to various concentrations of sugar water. Hypothesis If the concentration of sugar in the surrounding solution is sufficiently increased, the percent change in mass of the gummi worm will be negative, meaning the mass of the gummi worm will decrease. Likewise, if the sugar concentration is sufficiently decreased, the percent change in mass will be positive, meaning the mass of the gummi worm will increase. Materials: * Four 200 mL beakers * Gummi worms * Sugar * Distilled water * Kitchen scale and weighing trays * Glass stirring rod * Masking tape and marker for labeling * Sieve * Scoopula Procedure 1. Prepare four 200 mL beakers by labeling them with the masking tape and marker. There should be a beaker labeled for each of the following concentrations: 0%, 5%, 10%, 20%. 2. In the beakers, calculate and mix the respective concentrations of sugar and water mixtures. Do this by multiplying the desired concentration percentage by 200 to find the desired amount of sugar. Using...
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...Explain the changes in plasma pH and plasma HCO3- between 12 and 36 hours. 3. Explain the plasma PCO2 at 12 and 36 hours. 4. Explain why all the parameters had returned to normal by 72 hours. The body regulates its water content so that the total volume remains constant: The volume of water entering the body equals the volume exiting the body each day. Any changes in the total water volume would alter the solute concentration of body fluids, blood pressure, and interstitial fluid pressure. Each time Dan vomited, he was losing a lot of fluid which mostly composed of water. Since he was feeling so nauseated, he didn't consume any food nor liquid. Water in other words fluids is absorbed across the wall of the digestive tract by osmosis. Which means that the amount of water entering the body depends on the amount...
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...hydrogen bonding shared between nucleic acids in DNA, which pair is more stable under increasing heat: adenine and thymine, or cytosine and guanine? Explain why. Adenine and thymine are more stable because, the additional carbon bonds make their nucleotides more stable. 3. Which of the following is not an...
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...FACULTY OF EDUCATION AND SOCIAL SCIENCES UNIVERSITI SELANGOR BACHELOR OF EDUCATION (HONS) TESL CPS 2313 EDUCATION SOCIOLOGY ASSIGNMENT: THEORIES AND RESEARCH IN EDUCATION SOCIOLOGY PREPARED BY: MOHAMAD AZHAARI SHAH BIN SULAIMAN 4123003611 IZZAT WAZZIR IMAN BIN 4123000401 PREPARED FOR: TUAN HAJI BAGHAWI SARBINI 2.1 Definition of Educational Sociology Emile Durkheim (1858-1917) who is regarded as the ‘father’ of sociology of education clearly defines sociology of education as “a systematic study sociological perspective”. This definition of sociology of education is suitable because it speaks much of what goes on in education system. It clearly states that it is important to know sociology before knowing what sociology of education is. This is because sociology is related sociology of education. The statement “sociological perspective” stresses the social context in which people live such as society. Society is a group of people who share a certain culture and a territory. Perspective is a view of the world and it is referred to as a sociological preservative or sociological imagination. Durkheim’s statement helps us to understand that sociological perspective opens a window to another world or unfamiliar world. As we look at other world or our own, sociological imagination casts another form of light on us. This in return enables us to gain a new vision of social life. In other words it helps us to find out why people do what they do like...
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...features of the scientific style are: 1. The use of objective, precise, and mostly unemotional language means: e.g.: «A snowfall consists of myriads of minute ice crystals…”; “The Pacific Ocean is the source of moisture for most snowfalls west of the Rocky Mountains…» 2. The impersonality is reflected in the choice of grammar and syntactic constructions: e.g.: «The formation of snow begins with these ice crystals in the subfreezing strata of the middle and upper atmosphere when there is an adequate supply of moisture present. » 3. The use of the logical sequence of utterances: e.g.: “A snowfall consists of myriads of minute ice crystals…The formation of snow begin with these ice crystals…At the core of every ice crystal…” 4. The use of the accepted sentence-patterns: postulatory, argumentative, and formulative e.g.: «Other geographical features also can be the source of moisture for some snowstorms. For example,...
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...NICOLE KNIGHT 1 What Is Communication? • Communication The transfer and understanding of meaning. Transfer means the message was received in a form that can be interpreted by the receiver. Understanding is most important, not agreeing. Interpersonal Communication Communication between two or more people Organizational Communication All the patterns, network, and systems of communications within an organization 2 Four Functions of Communication Control Motivation Functions of Communication Information Emotional Expression 3 Functions of Communication Communication The transference and the understanding of meaning Communication Functions 1. Control member behavior. 2. Foster motivation for what is to be done. 3. Provide a release for emotional expression. 4. Provide information needed to make decisions. 4 Interpersonal Communication • Message Source: sender’s intended meaning VERY IMPORTANT • Encoding The message converted to symbolic form • Channel/Transmitting The medium through which the message travels • Decoding The receiver’s retranslation of the message • Feedback Communication channel distortions affecting the return message from receiver to sender 5 The Interpersonal Communication Process VERY IMPORTANT Communication Process The steps between a source and a receiver that result in the transference and understanding of meaning 6 Distortions in Communications • Message Encoding The effect of the skills, attitudes, and...
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... It does this through laboratory experiments and observations. In witch they use animals and humans. It is a scientific approach to measure behaviour and investigate how behaviour is learned. They argue that the environment shapes behaviour. Also argued that genetics and cognition are deemed as unimportant in determining behaviours. There are three main theories to this perspective which are: Classical conditioning Operant conditioning Social learning. Classical conditioning: Ivan Pavlov (1849-1936) was working with dogs to investigate their digestive systems; he noticed that one dog began to salivate when Pavlov assistant entered the room with food. Pavlov thought the dog had learned to associate the assistant with food. This meaning food automatically lead to response of salivation, this is called an unconditioned response. The food was the unconditioned stimulus. As the production of saliva was automatic and not learnt. With this, an unconditioned stimulus leads to an unconditioned response. Pavlov then introduced a bell at feeding time, the bell was a conditioned response as the dog then produced saliva on the bell ringing as the dog associated the bell with feeding time. This happened over several trails and then the dog learned this. Eventually it began to salivate when only the bell was rung and no food was presented. Bell ringing is a conditioned stimulus. Three key points about classical conditioning are that this is the idea that humans learn behaviours through...
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