Stress in College: What Causes it and How to Combat it Essay -- Main C

Many first year college students face problems as they enter a new educational environment that is very different than that of high school. However, the common problem is that many first year students become stressed. For many students, college is supposed to be the most fun time of their life; however, their fun can be restricted if it is limited by stress and other mental illnesses. According to the National Health Ministries (2006), stress is caused by â€Å"greater academic demands,† the feeling of being independent from family, â€Å"financial responsibility,† homesickness, being exposed to meeting new people, peer pressure, â€Å"awareness of one’s own sexual identity,† and the abuse of drugs and alcohol (p. 2). However, the causes to first year students’ stress mainly include academic demand, parents, finance, and peer pressure. Stress is an important problem faced by many college students, especially first year students, and it can have some large impacts on college freshmen. For example, according to Hirsch and Keniston (1970), about half of first year students do not graduate from college due to dropping out (p. 1-20). Also, David Leonhardt (2009) agrees that the United States excels at putting â€Å"teenagers in college, but only half of students who enroll end up with a bachelor’s degree† (p. 1). In addition, the level of stress seems to increase each year. For instance, the National Health Ministries (2006) claim that many college students have become â€Å"more overwhelmed and stressed† than the student generation of the last fifteen years (p. 2). Also, the percentage of first year students feeling stressed is greater than thirty percent (National Health Ministries 2006). If the problem of stress is not resolved properly, th... ...-funding Lederman, Doug (2005). Pressure on College Prices. Inside Higher Ed. http://www.insidehighered.com/news/2005/04/20/access Lehigh University. Challenges in College. http://www.lehigh.edu/~incso/challenges.shtml Leonhardt, David (2009). Colleges Are Failing in Graduation Rates. New York Times, p. 1. http://www.nytimes.com/2009/09/09/business/economy/09leonhardt.html?_r=1 Lipman, Marc. Personal Interview. March 21, 2010. Marano, Hara E (2004). The Pressure from Parents. Psychology Today. Reviewed on January 24, 2007. http://www.psychologytoday.com/articles/200405/the-pressure-parents National Health Ministries (2006). Stress & The College Student. The University of Illinois at Chicago. http://www.uic.edu/depts/wellctr/docs/Stress%20and%20the%20College%20Student.pdf Zinsser, William. College Pressures. Norton-Simon Publishing, 1978.

Marketing Institute of Singapore (MIS) Essay

Organization Analysis – Assignment (40%) Culture and Mechanistic An organisation’s culture is not imposed but develops through social interaction. Critically evaluate this statement in relation to the Culture and Mechanistic perspectives. Introduction Every organization relies on its resources to manage and run the business. There are four typical types of resources – Human resource, financial resource, physical resource and technical resource. The ultimate challenge is achieving the organizational goals effectively and efficiently through careful planning, organizing, leading, and controlling of the organizational resources. When the resources are managed well, the business will grow, generate more opportunities and increase productivity. The culture of a company leads the company to its goals. Culture can be managed or left unmanaged depending on the mindset of the leaders of the organization. Culture Perspective Culture is existent in any society. Culture is the learned characteristics of a particular group of people. It can be defined by everything from the language they speak, religion, cuisine, social habits and lifestyle. Culture is developed through the way people grow and socialize in their environment. http://www.studymode.com/subjects/types-of-resources-in-an-organization-page1.html http://www.livescience.com/21478-what-is-culture-definition-of-culture.html

Research Project Climate Change Essay

INTRODUCTION Climate change is the variation of the weather in global scale which include changes in temperature, precipitation, nebulosity and other phenomena. These variations last for an extended period of time (decades to millions of years) and they can be caused by external forces (variations on the solar activity, orbital variations, impact of meteorites), internal forces (volcanic eruptions, plate tectonics, El Nino), or by results of the human activity (global warming). Global Warming There are many questions about global warming, from its causes to its effects, and many people even question whether or not it even exists. Global warming is described as the increase of the average temperature of the Earth caused by increasing concentrations of greenhouse gases produced by human activities, such as deforestation, use of fertilizers, fossil fuel combustion and cement production. According to the global warming theory, the intensification of industrial activities during the twentieth century (based on the fossil fuel combustion such as petrol and coal) increased the concentration of CO2 in the atmosphere. The increase of the global temperature and the new composition of the atmosphere lead to several alterations which affect the elevation of the sea level, heat waves, droughts and heavy rainfall, ocean acidification and species extinctions, to name a few. Greenhouse effect and the emission of CO2 Greenhouse gases keep the Earth warm through a process called the greenhouse effect. If it were not for the greenhouse gases trapping heat in the atmosphere, the Earth would be a very cold place. Greenhouse gases are any of the atmospheric gases that contribute to the greenhouse effect by absorbing infrared radiation produced by solar warming. They include carbon dioxide (CO2), methane (CH4), nitrous oxide (NO2), ozone (O3), and water vapor. Greenhouse gases occur naturally in the atmosphere, but the elevated levels are directly blamed to human activities, specially the production in excess of carbon dioxide when any material containing carbon is burned, such as oil, coal, natural gas, or wood. However it is controversial whether the human activities are to blame for the global warming due to the emission of carbon dioxide. Carbon dioxide represents a very small percentage of the gases in the atmosphere (only 0.032%) and it is immediately absorbed by the vegetation, in all kind of environments, without any possibility of accumulation anywhere. The population that consumes CO2 (plants) is much bigger than the population that is emitting this gas (men and machines). Besides, the energy used in the process of removing CO2 from the atmosphere is endless: the solar energy. Mainly, the determining factors of the climate change are basically the energy of the sun or insulation and the speed of the rotation and translation of the Earth. Is Global Warming Real? Although the whole world is aware of the global warming issue and is afraid of what its impacts could do in the coming future, there are those who still believe global warming is a fiction and does not exist. The global warming debate in many parts of the earth is ranging more than before. One of the world’s best known climate change sceptic John Coleman, who co-founded the Weather Channel, has claimed that the theory of man-made climate change is no longer scientifically credible and rising global temperatures points to a natural phenomenon within a developing eco-system. According to Coleman, global warming has become a political and environment agenda item, but the science is not valid, and efforts to prove the theory that carbon dioxide is a significant greenhouse gas and pollutant causing significant warming or weather effects have failed. â€Å"The impact of humans on climate is not  catastrophic†, he says, â€Å"our planet is not in peril. It is all a scam, the result of bad science.† (John Coleman, 2014) On the other hand, former Vice President Al Gore, who had an award-winning documentary film in 2006 called An Inconvenient Truth which discusses the present and future effects of global warming, continues his fight against global warming and says that â€Å"we simply cannot continue to use the atmosphere as an open sewer for dirty and dangerous global warming pollution that endangers our health and makes storms, floods, mudslides and droughts much more dangerous and threatening.† (Al Gore, 2014). He supports the adoption of renewable energy such as solar and wind power and enforces bold new standards for fuel economy. CONCLUSION Whether global warming is a consequence of human activities or other phenomena (or both), it is real and climate change is happening. We should all do our part to help alter the future path of human-induced warming by adopting a more responsible lifestyle to reduce the amount of CO2 emission by reducing waste, recycling, switching to green power (wind and solar), planting trees, carpooling and so on. Also, less energy use means less dependence on the fossil fuels that create greenhouse gases and contribute to global warming. REFERENCES Climate Change. – Wikipedia, the free encyclopedia. Retrieved from https://en.wikipedia.org/wiki/Climate_change (Online; accessed 14-November-2014). Global Warming. – Wikipedia, the free encyclopedia. Retrieved from https://en.wikipedia.org/wiki/Global_warming (Online; accessed 14-November-2014). Global Warming. – NOAA National Climatic Data Center. Retrieved from http://www.ncdc.noaa.gov/monitoring-references/faq/global-warming.php (Online; accessed 14-November-2014). Coleman, J. (2014) Global Warming Greatest Scam in History! – Global Warming And The Climate. Retrieved from http://www.global-warming-and-the-climate.com/ arguments-against-global-warming.htm Gore, A. (June 18, 2014) The Turning Point: New Hope for the Climate. – Rolling Stone. Retrieved from http://www.rollingstone.com/politics/news/ the-turning-point-new-hope-for-the- climate-20140618 Statement by Former Vice President Gore on Australia’s climate policy. July 17, 2014. Retrieved from blog.algore.com (Online; accessed 19-November-2014).

Sample Question

Sample Question 5312 Fall 2009 Student:___________________________________________________________________ 1. Corporate governance include concerns about: A. business ethics and social responsibility. B. the responsibilities of the board of directors. C. equitable treatment of stakeholders. D. disclosures and transparency. E. all of the above. 2. The most powerful corporate governance legislation to date has been: A. the Sarbanes-Oxley Act (SOX) of 2002. B. the creation of the American Institute of Certified Public Accountants. C. Corporate Ethics Code of 2005. D. the regulation of inventory management practices by the SEC. . The Sarbanes-Oxley Act (SOX) of 2002 does not specifically prohibit an independent auditor from performing the following non-audit function(s) for an audit client: A. financial information systems design and implementation. B. internal audit outsourcing services. C. tax services. D. â€Å"expert† services. E. SOX specifically prohibits an independent audi tor from performing all of all of the non-audit services for an audit client. 4. Which is the following descriptions is not one of the â€Å"Seven Financial Shenanigans† identified by Howard Schilit and listed in Exhibit 10-1: A. ecording revenue too soon or that is of a questionable quality. B. boosting income with one-time gains. C. failing to record intangible assets which the company has ownership rights to. D. shifting future expenses to the current period as a special charge. E. failing to record or improperly reducing liabilities. 5. The explanatory notes to the financial statements: A. should be referred to if more than a cursory, and perhaps misleading impression of a firm's financial position and its results of operations is to be achieved. B. are not an integral part of the financial statements. C. nclude a great deal of detailed information that is potentially useful only to a financial analyst making a detailed appraisal of the future prospects of the entity. D. are used by many entities to hide information from the reader of the financial statements by including in the explanatory notes information that should be shown in detail on the financial statements themselves. 6. The nature and content of disclosures relate to all of the following except: A. accounting changes. B. segment information. C. fair market value. D. contingencies and commitments. E. events subsequent to the balance sheet date. . Which of the following is nota topic that is likely to be discussed as a significant accounting policy? A. Depreciation method. B. Earnings per share of common stock calculation details. C. Inventory valuation method. D. Method of estimating uncollectible accounts receivable. 8. The explanatory notes to the financial statements: A. are not an integral part of the financial statements. B. explain the significant accounting policies of the company. C. usually disclose the amount of the company's bad debts expense. D. describe management's product de velopment plans for the coming year. 9.Significant accounting policies are described in the explanatory notes to the financial statements because: A. there isn't enough space for them to be included in the captions of the financial statements. B. if the accrual basis of accounting is used, â€Å"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. 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. Management's statement of responsibility: A. explains that the entity's financial statements are the responsibility of the entity's 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 firm's 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 firm's 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. Managemen t's statement of responsibility: A. usually refers to the company's 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 company's 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 Auditor's Report? A. Scope, introduction, opinion. B. Introduction, scope, opinion. C. Opinion, scope, summary. D. Introduction, opinion, scope. 19. A firm's independent auditors have the responsibility to: A. assess the firm's accounting policies. B. ascertain the firm's profit potential. C. uncover all fraudulent activities. D. assess management's discussion and analysis. 0. The independent auditors' report usually: A. presents a â€Å"clean bill of health† for the company. B. refers to the quality of the company's 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 entity's 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, respecti vely, 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 creditor's judgment about granting credit would be most influenced by the potential customer's: 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 entity's current ratio will be influenced by: A. the inventory cost flow assumption used. B. riting off an overdue account receivable against the allowance for uncol lectible accounts. C. the depreciation method used. D. issuance of a stock dividend. 30. If a firm's 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 capital for several years. B. calculate the company's ROI for the most recent year. C. review the trend of the company's ROI for several years. D. compare the company's 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 isn't any leverage. D. the firm will always have a higher ROE than it would without leverage. 34. When a corporat ion 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. dividends 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 firm's 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 o f the price/earnings ratio. 37. The price/earnings ratio: A. is a measure of the relative expensiveness of a firm's 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 firm's 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. Management's use of resources can best be evaluated by focusing on measures of: A. liquidity. B. activity. C. leverage. D. book value. 41.Asset turnover cal culations: 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 company's 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 company's 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 company's 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 â€Å"relevant range† refers to: A. the range of activity where costs will fluc tuate. 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 changes. D. the range of activity where cost relationships are valid. 57. A firm's 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 in creases and the variable costs remain constant. D. variable cost increase and the selling price remains constant. 60. Knowledge about the behavior pattern of a cost 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. It's 50% to the contribution margin ratio. B. It's equal to the variable cost ratio. C. It's equal of the gross profit ratio. D. It's 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 company's 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 t otal 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. r esponsibility 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 firm's revenues is likely to result in a change of more than 10% in the firm's operating income because: A. not all of the firm's 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 f uture. D. Management accounting is more concerned 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 c ontrol 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 firm's range of profitability. B. a firm's range of sales. C. a firm's range of rates of return. D. a firm's 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 dri ver 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 used 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 alw ays 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 chain 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 incu rred + 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 t he 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 organization's 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.

Membranes: Cell Membrane and Purple Dark

Cell Membranes and Transport Hands-On Labs, Inc. Version 42-0033-00-01 Lab Report Assistant This document is not meant to be a substitute for a formal laboratory report. The Lab Report Assistant is simply a summary of the experiment’s questions, diagrams if needed, and data tables that should be addressed in a formal lab report. The intent is to facilitate students’ writing of lab reports by providing this information in an editable file which can be sent to an instructor. Exercise 1: Diffusion ObservationsData Table 1: Rate of diffusion in different temperatures| | ? C| Minutes| Temperature| InitialTemp. | InitialColor| 5| 10| 15| 20| 25| 30| 60| Cold| 3| white| white| white| white| white| white| white| Mostly white some blue| Ambient| 25| white| blueish| Light blue purple| blue purple| blue purple| purple| purple| Dark purple| Hot| 96| white| purple| DARKpurpleple| Dark purple| Dark purple| Dark purple| Dark purple| Dark purple| Questions A. Write a one-paragraph ana lysis of the results for the procedure. Provide reasons for the difference in the rate of diffusion at the different temperatures.The results of this lab were greatly influenced by the temperature of the KI solution. The bag placed in the heated solution began to change color (from white to light purple) almost immediately and changed to dark purple within 7minutes. The second bag in room temp. solution took about 5 minutes to see a slight change in color (from white to light blue) and about 20 to turn dark purple. The third bag in the cold temp. solution barely changed color at all at the end of the hour (bluish tint. ) According to the text (p. 68), â€Å" Because the driving force for diffusion is the kinetic energy of the olecules themselves. The speed of diffusion is influenced by molecular size ( the smaller, the faster) and by temperature ( the warmer, the faster). † Through this lab experiment we were able to see that diffusion did happen faster in the warm water by s eeing the fastest change in color of the contents inside the baggie. B. Did the sizes of the molecules affect their movement? Yes, the smaller the molecules (KI) were able to permeate thru the bag where as the bigger molecules (water) and corn start could not permeate thru the membrane bag due to their large size. C.Give an example of diffusion between: a solid and a liquid; a gas and a liquid; between two different solids. (solid/solid) Gold and lead- over time, molecules of lead will diffuse into the gold and vice versa. (solid/liquid) Sugar and water- Sugar will dissolve in water. (Gas/liquid)Perfume and air- the scent will spread. Exercise 2: Osmosis Observations DataTable 2: Potato Mass| Contents in TestTube| Initial Mass of Two Potato Strips| Final Mass of Two Strips| MassDifference| % Change inMass| Class Average Percent Change in Mass (if available)| a) Distilled Water| 3. g| 5g| 1. 4| 38%| | b) 1. 0 M Sucrose| 3. 4g| 2. 1g| -1. 3| -38%| | c) 0. 8 M Sucrose| 3. 6g| 2. 1g| -1 . 5| 42%| | d) 0. 6 M Sucrose| 3. 5g| 2. 6g| -. 9| -25%| | e) 0. 4 M Sucrose| 3. 5g| 3g| -. 5| -14%| | f) 0. 2 M Sucrose| 3. 4g| 3. 7g| . 3| 9%| | Questions A. Describe how the potato cylinders changed in their turgidity. Identify which of the solutions were isotonic, hypertonic, and hypotonic in relation to the potato. a) Distilled Water| No change in turgidity. Hypotonic solution. | b) 1. 0 M Sucrose| Very turgid. Hypertonic solution. | ) 0. 8 M Sucrose| Turgid. Hypertonic solution. | d) 0. 6 M Sucrose| Moderately turgid. Hypertonic solution. | e) 0. 4 M Sucrose| Slighty turgid. Hypertonic solution. | f) 0. 2 M Sucrose| No change in turgidity. Hypotonic solution. | B. What would happen to a red blood cell placed in distilled water? Why? Distilled water is a hypotonic solution which means in contains no solutes. According to the text (p. 72), â€Å"Cells placed in a hypotonic solution plump up rapidly as water rushes into them. † This means that a RBC would eventually pop. C .Create a graph of your experimental data by plotting the percent change in potato mass against sucrose molarity. Label the x-axis as â€Å"Molarity of Sucrose,† and the y-axis as â€Å"% Change in Mass. † D. Determine the molar concentration of the sucrose contained in the potato strips by using the graph created in question C. At the point where the molar concentration of the sucrose in the potato would be isotonic to the sucrose, there would be no net change in the potato mass. On the graph, this is located at the 0% change. Draw a line from this place on the y-axis to intersect the line.From the line draw a line down to the x-axis to find the molarity. Molar concentration of sucrose in potato = . 3 M Exercise 3: The Effect of Solvents on Membrane System Observations Data Table 3: Color Intensity from Damaged Beet Cells| TestTube| Solution Treatment| ColorIntensity0 – 10| Condition of Beet (turgid, flaccid, etc. )| a| 70% Isopropyl alcohol| 10| Very flacid| b | 35% Isopropyl alcohol| 7| bendable| c| 17. 5% Isopropyl alcohol| 3| Less firm| d| Distilled Water| 0| Very firm. | Questions A. What is the reasoning behind the use of egg whites?How does this part of the experiment relate to membranes? Egg whites would provide a lipid layer mimicking the cell membrane layer of a cell. Also egg white are largely composed of water this would also mimic the cell membrane. B. What do the results of test tube e tell about the effect of isopropyl alcohol on egg whites? The effects of the alcohol on the on the egg whites were that it made the chunky as almost if they had been cooked. C. What do the results of test tube f tell about the effect of isopropyl alcohol on oil?How does this relate to membranes? The oil sinks in relation to the alcohol. This is related to membranes due to the hydrophilic and hydrophobic aspects. Lipids arrange so that the hydrophobic â€Å"tail† regions are isolated from the surrounding polar fluid, causing the more hydr ophilic â€Å"head† regions to associate with the intracellular (cytosolic) and extracellular faces of the resulting bilayer. D. Based on the results from test tubes a through d, which of the solutions caused the most damage on the membrane system? Explain your answer.The solution with the highest concentration of Isopropyl alcohol cause the most damage to the membrane because exposure to high concentration of organic solvents would disrupt membrane integrity. E. Using the same data collection method, develop a hypothesis and use the scientific method to design an experiment that would show the effect of temperature stress on membranes. Extreme temperatures, mainly -5? C and 70? C, will significantly damage the cell membrane while the temperatures closer to room temperature will cause only slight damage, if any.

Sony corp Essay Example | Topics and Well Written Essays - 750 words

Sony corp - Essay Example Though not all have been successful, Sony has endured in the world of high technology. The company had its beginnings by bringing a portable AM radio within the reach of all consumers and has evolved to encompass the areas of information technology, digital home electronics, media content, and financial services. Because of Sony's diverse product line, the company has found it beneficial to have a marketing plan that sells its business products through channels as well as direct sales to the consumer. Sony primarily sells its information technology to businesses through its Solution Provider Center that was introduced in 2006. Jay Dishong, vice president of business-to-business sales states that the Center provides improved, "commitment, communication and service levels to our distributors, solution providers and B2B end users" (Dishong). Mike Abary, vice president of Vaio notebook marketing states that , "You can no longer buy direct, if you are a business. The move to an all-channel model, he said, was driven largely by the better economics of delivering to businesses via solution providers" (Moltzen). In contrast to Sony's Provider Center for B2B products, their consumer products are marketed through direct sales via a web portal. The web site, Sonystyle.com also lists a toll free number that consumers can call to place an order. In addition, consumer products are made available through major retail outlets (Sony Style). . Sony products are marketed under categories that include electronics, music, games, movies, components, and financial services. They sell home entertainment electronics, the Play Station 2 video game, Blu-ray DVD discs, and digital cameras and camcorders. As a broad based home entertainment provider, they also own Sony Studios, which produces and distributes original movies and television content (Sony Pictures). These products are aimed at the consumer market. Sony also markets a line of audio-visual and information technology that targets businesses. These products include VAIO products, public displays, projectors, and optical storage products (Abary). The Sony Semiconductor Group manufactures electronic components to be used by OEM manufacturers. Sony financial services include banking, insurance, and credit cards. The core of Sony's business is the home electronics and information technology, which accounts for 90 percent of their revenue ("Business at a Glance"). Sony's objective has been, and remains, to be the leader in networked home electronics. By offering products that interact with each other they are able to network a household through a common entertainment network. Sony's marketing strategy has been to create a group of products that work together to deliver media content in the home. That strategy was based on the popularity of broadband and by the forming of alliances. The Play Station 2, and its DVD format Blu-ray, have been a key component of that strategy. "The development of the Play Station itself was aided by alliances forged between hardware designers and game-software developers; so were other innovations like the compact disc, a result of an alliance with Phillips" (Singh, Pangarkar, and Heracleous 99). Learning from the bitter rivalry between the videotape formats of Betamax and VHS, Sony has utilized alliances to popularize the Blu-ray high definition DVD format. In conclusion, Sony is primarily an

Report of Marketing Campaign review-Vodafone New Zealand PXT service Essay

Report of Marketing Campaign review-Vodafone New Zealand PXT service - Essay Example Vodafone Group was established in the United Kingdom back in 1983. The company acquired its New Zealand business – previously known as BellSouth New Zealand in November 1998. At the time Vodafone Group made the purchase, BellSouth had a total of 138,000 customers. As of June 2006, Vodafone New Zealand had a customer base of 2.1 million customers that is composed of 55% share of the New Zealand mobile market.1 The competition in the New Zealand mobile market is very tight. For this reason, the company needs to constantly upgrade its system such as PXT messaging. In 2001, Vodafone New Zealand signed up a commercial agreement with Telecom New Zealand today in order to enable their customers to send sound enables photo and video messages between the two mobile networks.2, 3 Vodafone New Zealand introduces its free weekend use of PXT messaging as a marketing campaign between the periods of December 2003 until September 2004.4, 5 Vodafone PXT â„ ¢ uses this strategy with the attempt to boost the demand for multimedia messaging. Since January 2004, the PXT messaging across the Vodafone network has increased at a rate between 35 – 50% month-on-month despite the price of 75 cents per message.5 In line with the increase in the use of PXT messaging, the sales of more featured phones were also increasing. Vodafone used the GO-Race (Loo-Racer) as a unique way of launching the new PXT capable phones. This event was featured on 30 second TV commercial throughout New Zealand and Australia together with some print ads campaign. This campaign was successful in reaching for Vodafone’s target market. There is only one competitor in the New Zealand mobile industry – The Telecom NZ because of the high cost of infrastructure requirements. This also becomes a barrier to exit. Due to globalisation, it is still possible for International Telecommunications Company to penetrate the industry