Social Media As A Tool For Protest

Social Media As A Tool For Protest The revolution in social media has made it easier for likeminded people to gather and voice their opinion on a particular subject of common interest, the revolution has accelerated the rate at which relationships develop, information is communicated and influence is transmitted. Social media is like community places in past: a place where aggravated people can get together to discuss and raise protests. Facebook has played a large role in this revolution since it has taught users a new way to create groups, spread information all over the globe and voice their opinion unanimously. Social media has had a profound effect on society, commoners now has a chance of having their voice heard, there is a sense of hope, as every issue has the ability to be widespread, empowering citizens of all nations with the power of being heard. A recent example is the rape crime currently committed in India, the news and protests have spread throughout the globe from India to the United States and people are signing petitions on Facebook condemning this act and asking for a death penalty for the abusers. In this case governments face increasing pressure because of the power of the crowd, and due to the Arab spring, the power of the crowd should not be underestimated. In recent proceedings like the Tunisian uprising, the Egyptian protests and, the most common, the student protests, social media has acted as tool to get people altogether and carry out the protests and uprising. It is important to note that social media in its entirety should not be blamed for the uprising as it is merely a tool to disseminate information quickly and on a broader level. There are many other elements to consider when carrying out a protest for revolutionary change such as funding, organisation and proper leadership. The key to creating a proper protest movement is to motivate and convince people about a certain cause, and to inspire them to leave the comfort of their own homes and face the chaos and gravity of the streets, to be prepared to face the police and other irregularities of the open street. Social Medias role in this revolutionary period is allowing the revolutionists to broadcast information at a cheaper cost, participants do not have to attend regular meetings, workshops or rallies. So in order to make a social media led revolution into reality it is necessary for it to be translated into street action. But in some countries the government directly controls the media profoundly; social media are one of the reliable sources of news for citizens. They are somehow the voice of the natives. Bloggers take over the position of journalists and correspondents to bring the news that would otherwise be suppressed and masked by the government. Hence this shows that social media is not directly responsible for revolution, in Egypt when the government blocked internet access, the revolutionaries distributed information through handing out pamphlets with their tactics and they used fax and telephone lines for communication, something which was done in Iran in 2009. In fact social media are not accountable for the protests; they may be a tool to organize them. The channel for the Tunisian uprising was the self-immolation of Mohamed Bouazizi. This event set off people to protest against the said Tunisian government. The social media coverage of this event made the protests spread and helped to organize protests on a broad scale eventually. Only 21% of the Egyptian population use internet and only 33.4% of the Tunisians. (Internet World Stats, 2012) these figures are unlikely to launch an entire national movement, but are enough to get it initiated. Though the government shut down all that from the internet but the protests still kept on growing and made up to The March of many Millions. Social media is not only used for physical protests, but are being used for digital protests. One can join even a Face book group to express his support, opinion and comment if he cannot make it to the physical protest. In this regard Twitter is also used, when there is a live protest happening. The use of said social media will definitely expand in future years and perhaps 2013 will be the year of the social protests. Influence and power of media global contestation Social media alone does not work for revolutions alone; they are the tools that allow revolutionary groups to groom well. It lowers the overall cost of participation, recruitment, training and organization. And inherent weaknesses, strengths along with their effectiveness depends how influentially leaders use them, how it is easily accessible to the general category of people. The Iranian green revolution in 2009 was upraised mostly by the western media through YouTube and twitter that follows later Moldovas revolution 2009 that is twitter revolution. Revolution always required an organization, mass appeal and funding. Sometimes they appear vulnerable to the governments counter protest strategies. To motivate individuals up to that required standard that is required, joining the chaos of the streets, mention their protest, and record their point of views instead of sitting at their houses. Social media presently has become important tool for social networking and most importantly the content sharing among the community. The content is generated from the websites that are up to date and remains largely untapped. Social media demonstrate how social media content can be used to predict real-world outcomes in this age of fast communication. Particular, we can use the chatter from public sharing sites like Twitter to forecast the upcoming situations. The tweets extracted from Twitter may be further utilized to improve the forecasting power of social media. The information spread like fire in the forest and the community is driven by the social media. SOCIAL MEDIA AS A TOOL FOR POLITICAL PROTEST: The participation of social media in political protests could be anticipated since the birth of social media. It plays a vital role in awareness and revolutionary impacts around this global village. But we can say a boost influence was made after the introduction of Facebook In 2003, Youtube In 2005 And Twitter In 2006 and such type of other social networking sites. An Article posted in (TheAge,2012) is an example of a social networking site used in a political protest in which it is written that Facebook was used to rally the protesters who gathered in Sydneys CBD to demonstrate against an anti-Islam film but the rally was hijacked by extremists, says Muslim community. In the same article Ms Abdel-Fattah said Facebook updates from friends at the protest depicted a demonstration that had started peacefully until a minority of extremists hijacked it. However one of the famous protest made in 2011 in Egypt covered quite a role of social media, (taken from an article by Anne Alexander on 9th February 2011 in BBC NEWS) The events of 28 January are particularly important, because they contain crucial clues to understanding the broader relationship between the media both new and old and the mass movement for change which has developed in Egypt over the past few weeks. The Social media is creating very difficult for the some authoritarian leaders to maintain an authoritarian rule. Media is making it difficult even for tough autocracies such as Iran and Myanmar. Firstly, the fact that an internet and mobile phone blockade failed shows clearly that this movement is not based on the web. In fact, the movement which erupted on 25 January has brought together many groups who have taken to the streets over the past 10 years. They are varied socially and politically, ranging from workers to bloggers and democracy campaigners, to senior judges, to members of the Muslim Brotherhood and Coptic Christians. This is the first time they have all demonstrated together, and the first time they have been joined by millions of their fellow citizens. But it is important to understand that this movement builds on a legacy of protest by many different activist networks, most of which are not primarily organized online. Secondly, it is clear that the protesters use a range of different media to communicate with each other and to get their message across. I was in Tahrir Square on Sunday: everywhere you look there are mobile phones, hand-written placards, messages picked out in stones and plastic tea cups, graffiti, newspapers and leaflets, not to mention al-Jazeeras TV cameras which broadcast hours of live footage from the square every day. When one channel of communication is blocked, people try another. Every mass movement needs spaces where political alternatives can be debated and organization can take place. In the 1940s, the last time that Egypt saw mass protests on a similar scale, radical bookshops, underground newspapers and illegal trade union meetings played this role. For the current generation some of these spaces have been online. I asked Ahmed, a socialist activist in Tahrir Square, what role he thought the internet was playing in mobilizing protest. Online organizing is very important because activists have been able to discuss and take decisions without having to organize a meeting which could be broken up by the police, he said. We can also witness social media as warfare in the Gaza Battle, as NBC News brings in our knowledge that Israeli and Hamas military forces tired to fight the conflicts in GAZA by using social media. But the Israeli Defense Forces broadcasting of the details of its attacks against Gaza via Twitter, YouTube, and its own blog (IDFblog.com) is more organized and pointed-and its viral qualities have made it perfect fodder for protesters. Soon after the IDFs first tweet of an attack last Wednesday, protesters across the globe took to the streets to rally against the bloodshed and show their support for Gaza-and for Israel as well posted by Cara Maresca (MSNBC, 2012) SOCIAL MEDIA AND ACTIVISM: Activism can be defined as the vigorous or revolutionary actions, protests, demonstrations etc taken in order to implement or achieve goals. However social media is one of the main orbit around which activism revolves. Its main influence could be seen majorly in youth. Many NGOs and other organizations lay down platforms for activists. An example of rising activism through social media can be given from the article Global activist network involving Asia: global continuation an evolution in Japan written by Takuro Higuchi (inter-Asia cultural studies, volume 13, number 3, 14th June 2012) Since Seattle 1999, plenty of summit protests around WTO, G8/20, IMF, WB, COP, and so on happened in each of the different summit sites in the last decade. Such incidents were amazingly accepted because of their mass actions and widespread networks of activists sustaining a series of mass actions. As some researchers argue, those of generating networks are based on horizontality and autonomy, and they have already prefigured a powerful model for (re)organizing society. However, on the other hand, some researchers also argue the major shortcomings. In theory, the Global Activist Network has been constructed since Seattle, although in practice there has still been a serious spatial gap between the Western part of the world and the other side of the world. Actually, the global activist network has excluded Asia. However, in 2008, the G8 summit was held in Japan. This paper, thus, aims to show that the global activist network since Seattle, which was limited to Europe and North America, has expanded to involve Asia through the 2008 G8 summit in Japan. The 2000 G8 in Japan was right after the Seattle in 1999, yet, due to its single-issue and national character of the movements, globally expanding networks didnt reach Japan. However, movements around the 2003 anti-Iraq war brought in the autonomous character of the alter-globalization movement and referred to the legacy of autonomous activisms. During the 2008 G8, some autonomous activists in Japan took over the diversity of tactics and networks of activists inherited since PGA, DAN and Dissent!' Another great definition of social network relating activism can be read under the heading of GLOBAL ACTIVISM NETWORK: When scholars and activists conceptualize social movements, increasingly, they emphasize the role of networks in activist organizations and coalitions. There is accumulating evidence that activist issue campaigns are strengthened and broadened by their network-based organizational strategies. These networks are often transnational or global in their reach thanks, in large part, to the enabling qualities of the Internet. The following links present papers and websites that provide resources for better understanding the strategies, strengths and limitations of activist networks. (Govcom, 2012) features work by Richard Rogers and his colleagues at the University of Amsterdam. Using social network analysis methods, these researchers explore innovative techniques for measuring networks and tracing their dynamics over time. They are able to create remarkable sociograms or maps of activist networks. Richard Rogers has also developed typologies for hyperlinks and networks. Bennet (1998) Globalization has changed societies and the ways in which people think about and communicate politics. This paper explores properties of global activist communication and examines their implications for political organization and change according to (Global Activists Network, 2011) However social media turned out to be very helpful for the disable activists as well. Written by Patric Butler while there are fears that traditional methods of disability activism are on the wane, a new campaigning spirit is been forged using the social media revolution he also wrote Galvanized by the governments draconian welfare reform agenda, the new activism arguably is helping to renew a disability movement thought by some to have lost its way in recent years. The staggering Twitter-driven success of the We Are Spartacus campaign in January announced the emergence of this new wave. This carefully planned viral campaign steered by a tiny band of activists almost single-handedly put the previously arcane issue of cuts in disability on the public agenda Awareness of social media and activism is also given to the young generation, as they are the upcoming leaders of tomorrow, events and programs are organized for their knowledge an example of such act is an event organized in Glasgow by the name KIDS, SOCIAL MEDIA AND ACTIVISM on September 24th 2012. However, a book GLOBAL ACTIVISM, GLOBAL MEDIA written by Wilma de Jong, Martin Shaw, Neil Stammers ties up much of the activism related with social media. INTERNET EMPOWERMENT: Though social media is actually web based media and it refers to accessible online technologies where people share, publish, comment, and communicate etc across the global village. Starting from the local communities, we see a great internet empowerment around Social media has the capacity to alter traditional power dynamics. Consumers can influence the buying decisions of others by sharing their experiences of purchasing products or services online. Major industries find themselves disrupted by file sharing and citizen journalism, while governments have been challenged by citizens mobilized with the help of Facebook, Twitter and YouTube. The Young Foundation wanted to test whether social media could empower local, geographical communities. So we set to work with several community groups in Huddersfield, Kings Lynn and north Kensington. Across these areas we supported residents who wanted to use social media to develop relationships between neighbors, increase awareness of local news and events, and ultimately encourage more people to get involved in community action says Mandeep Hothi in a community action blog. Walking towards the professional approach the Blow Fish Agency tells us much about the social internet media empowerment Both social media marketing and advanced web communication are important approaches to business that are rapidly expanding. One significant trend, appearing with greater frequency, is the necessity for not only brand value, but extreme brand transparency. It is clear that various diverse companies are investing more in social media and web optimization and less in print media and the like. Consumers, in the last decade, have begun spending increasing time on the Internet and less time reading magazines and listening to public radio. The old trends in advertising are quickly becoming obsolete and in order to stay abreast and maintain market share, businesses are taking great measures to keep up with consumers and are gravitating towards web-based marketing. Although the mastery of social media tools does not, by any means, guarantee market domination or any concrete increase in profits, it does allow businesses to stay competitive in an ever-changing marketplace. Blowfish is well awar e of the weight that web communication carries with it and strives, on a daily basis, to optimize that communication of its clients. The internet empowerment and its anticipations can be understood from the book Network Empowerment edited by Oliver B Popov. This book is based on workshops on network technologies, internet services, control, security, access efficiency etc. However, events for future internet or social media empowerment awareness are carried out by variety of organizations around the globe. One of the active organizations in Glasgow is a good example for arranging such events. Making Waves Social Media, Empowerment and Wellbeing is an example of an event organized in Glasgow. Can social media approaches help empower communities to be more engaged in shaping their own health and wellbeing? Can they contribute to the creation of richer forms of dialogue between health-related agencies and service users? What partners, skills and resources can help? What pitfalls should be avoided? What kinds of approaches to dialogue, sharing news and telling stories are most productive? These were the few main motives of this event. Amsterdam privacy conference 2012 is another example of such event under the heading of USER EMPOWERMENT IN A SOCIAL MEDIA CULTURE where ideas were presented and exchanged regarding people under the influence of internet empowerment and the presence common culture of social media around the globe. Computer revolution has a strong bonding between media and internet; however social media and internet are blended in the same category. Furthermore increase in empowerments could be anticipated through the past, present and future web technologies advancement. Defying Social Media Social Media does have its drawbacks, with the low cost of communication, there is also the cost of low operational security, and messages on Facebook are accessible by almost everyone. Social media is being used as an intelligence collecting tool, and users have become more cautious in giving out more personal information. Therefore the reliability of the information and the information disseminator is questionable, increasing the risks of getting involved into something which is illegal and falling into the wrong hands. Prior to gaining access to a country, Social Networking sites need to get approval of the governments of the locality, and getting approval usually involves giving the government unlimited access to the data of the users registered in their own country. This in turn increases the risks of the people participating in the revolutionary movement, because if this revolutionary movement fails, then the government has full access to the data of those who were involved and who planned this movement, this information can land them in jail and cause a lot of trouble for them and their families. This is one of the tradeoffs these revolutionaries must think about before deciding to use Social Media as their tool to broadcast their purpose. Conclusion In fact, the protests only grew bigger more and more as websites or social media were shut down and the Internet was turned off as in Egypt. If the right situation exists than a historic revolution can occur. Just because an Internet-based group exists does not make it popular or a threat. There are several Face book groups, many YouTube videos and hundreds of Twitter posts about everything, but that can never make them popular only if the concentration of the community is more towards the basic urges and needs. Due to problems like inflation, food shortages, corruption , population must be motivated to mobilize and protest with good zeal and zest. The popularity of the social media, one of many consequence of the Internet, may actually be separated from International media observation. In real time we can now easily watch protest developments and most modern situations. Western perceptions about the said issue are often easily persuaded by English-speaking, media-savvy. This is now further exaggerated in Authoritarian countries of modern age. Western media is now having the same challenge and have no choice but to turn the social media like Twitter and YouTube on to report on the crisis of the present, thus ultimately increasing the apparent importance of social communal media. In the Middle East, where the Internet diffusion is below 35% if any movement or protest grows large enough to effect the change it will join through the word of mouth, not through the social networking. This is not an insuperable challenge, as shown in china, but even in this case there is Increasing anxiety about the capability of Internet users to escape controls and spread illegal and forbidden information. Social media can represent only one contrivance among many for an resistance group to employ. Protest Movements are hardly ever successful if started from somebodys basement in a virtual arena. Their leaders should behave, just like leaders of any other organization and should organize and gather people and convince them to leave their homes and join a movement which may jeopardize their lives and also the lives of their families Any revolutionary group cannot rely only on its most tech-savvy significant leaders to commence a successful protest or revolution, this is in fact a fraction of the overall policy, and it cannot be the sole strategy to launch a movement . The real story of social media working for the betterment and developing the nations is one of entity Empowerment. Social media connects deprived nations to the whole world and provides the power to figure the Internet in such a way that it become significant to their peoples lives, the command to organize in scale, and the influence to speak. Social media can be used positively, to make others hear of social injustices that occur and are un heard of in the convention media channels. Social media has given hope to a number of people and has helped spread the word of many oppressed people, hence when used positively social media can have a revolutionary impact on the users lives. These are the feature that makes social media an implausible tool that may be embraced by everyone with an eye towards significant development.

The Utopian Philosophy of Shangri-La in James Hiltons Lost Horizon Ess

The Utopian Philosophy of Shangri-La in James Hilton's Lost Horizon    For some people life may not be satisfactory. Life has many troubles including death, pain, and suffering. It leaves little hope. There are ways in which people can live to have a good life. This method of how a person should live is viewed differently thoughout the world. James Hilton represents this combination of ideas and cultures in the novel, Lost Horizon (1933). This novel tells the tale of four distinctively different people retreating from a war zone. In their retreat they are kidnapped and taken by plane deep into the Himalayan mountain wilderness. Little did they know that here in the confines of the mountains there is a paradise. This paradise is called Shangri-La and is a Tibetan Monastery and community in a place of splendid beauty. Surprisingly, the kidnapped group finds that they are considered guests in this elevated community. They are apprehensive of the cerebrated treatment that they receive, but soon accept and enjoy their "misfortune." Shangri-La is a paradise, but the guests become held prisoner to pleasure and happiness. In the time they spend at Shangri-La they learn that this is a Utopia where they do not age. Because of the people's long life, they find time to become educated and "achieve calmness and profundity, ripeness and wisdom, and the clear enchantment of memory" (155). Surprisingly, the paradise is rich in culture. It contained work of art that "museums and millionaire alike would have bargained for" (94). Along with the arts, Shangri-La's library contains "a multitude of books †¦ that the whole atmosphere was more of wisdom than of learning" (95). The distinct philosophical views of Shangri-La create the essence of th... ...bligation. Kant's theory to portray virtue is evident throughout the novel's setting to make sure that everyone will "find everything quite satisfactory" (68).    These four distinctively different philosophical theories create a complex web of mental environment, which is the most important aspect of the setting in this novel. These philosophies are so effectively blended into the spirit of Shangri-La, that they created a new philosophical fusion: a perfect society. The philosophical beliefs of the Shangri-Lain culture is what frames it into a Utopia. The philosophy is not only the setting, it is the deeper meaning of the story. This setting gives hope to the weary, and may be a link into the development, through philosophical understanding, of a perfect world. Works Cited Hilton, James. Lost Horizon. PocketBooks: Simon & Schuster Inc. New York, 1960.

Violence and Sexuality in Video Games Essay -- Video Games

Violence and Sexuality in Video Games Unlike popular belief, the first violent video game was not Mortal Kombat. The killing started with a game called Death Race 2000 released in 1976 by Exidy Software. It was based on a B movie by the same title and features the main theme of the movie in the game: to run people over. You control the car to run over people, and the people you have killed become a cross. Needless to say, the game was quick to draw attentions towards it. The criticism from Americans all over the nation eventually got the game pulled off the market. One would think that the game must have been pretty intense and gruesome if it attracted such a response. Nope†¦not a bit†¦in fact, this is how the game looks: Things stay quiet until the 1980’s in which the Atari 2600 debuts. Out of the flood of titles being produced, someone decided that sex sells, even in videogames (geez†¦what a concept†¦). So a company by Mystique released Custer’s Revenge. The game had the player control a man named General George Custer going after a Native American maiden named Revenge, hence the title, Custer’s Revenge. Unfortunately, this game did not involve anyone saving a Native American princess; instead, the player has to control Custer and help him cross the playing field safely, while dodging cactus and arrows from Native Americans. Awaiting Custer on the other side of the field is Revenge, and the reward was that Custer gets to have sex with Revenge, on the screen, depicted by a group of flesh colored pixels (as shown on the left). The game received heat from women’s advocate groups and the Native American communities. Custer’s Revenge was so bad that many retailers refused to car... ...t that a 9 or 10 year old can have easy access to games such as Grand Theft Auto is just scary. I found option number 3 to be too extreme. Regulations are necessary, but option 3 would leave companies very restricted in terms of creativity and set a sense of fear in the game developers. Also, option 3 will impede one’s right to purchase the game one wants, without the eyes of big brother watching. Overall, option 2 is the most balanced, it deals with the weakest part of the rating system, and that is the enforcement of the ratings. Most retails now do not enforce the ESRB’s rating system; almost anyone can buy whatever game they want without fail. With option 2, the retailers are now more responsible than before in watching what their customers buy. This way, we can keep Mature games out of the hands of young children, yet adults can buy them if they wish to. Violence and Sexuality in Video Games Essay -- Video Games Violence and Sexuality in Video Games Unlike popular belief, the first violent video game was not Mortal Kombat. The killing started with a game called Death Race 2000 released in 1976 by Exidy Software. It was based on a B movie by the same title and features the main theme of the movie in the game: to run people over. You control the car to run over people, and the people you have killed become a cross. Needless to say, the game was quick to draw attentions towards it. The criticism from Americans all over the nation eventually got the game pulled off the market. One would think that the game must have been pretty intense and gruesome if it attracted such a response. Nope†¦not a bit†¦in fact, this is how the game looks: Things stay quiet until the 1980’s in which the Atari 2600 debuts. Out of the flood of titles being produced, someone decided that sex sells, even in videogames (geez†¦what a concept†¦). So a company by Mystique released Custer’s Revenge. The game had the player control a man named General George Custer going after a Native American maiden named Revenge, hence the title, Custer’s Revenge. Unfortunately, this game did not involve anyone saving a Native American princess; instead, the player has to control Custer and help him cross the playing field safely, while dodging cactus and arrows from Native Americans. Awaiting Custer on the other side of the field is Revenge, and the reward was that Custer gets to have sex with Revenge, on the screen, depicted by a group of flesh colored pixels (as shown on the left). The game received heat from women’s advocate groups and the Native American communities. Custer’s Revenge was so bad that many retailers refused to car... ...t that a 9 or 10 year old can have easy access to games such as Grand Theft Auto is just scary. I found option number 3 to be too extreme. Regulations are necessary, but option 3 would leave companies very restricted in terms of creativity and set a sense of fear in the game developers. Also, option 3 will impede one’s right to purchase the game one wants, without the eyes of big brother watching. Overall, option 2 is the most balanced, it deals with the weakest part of the rating system, and that is the enforcement of the ratings. Most retails now do not enforce the ESRB’s rating system; almost anyone can buy whatever game they want without fail. With option 2, the retailers are now more responsible than before in watching what their customers buy. This way, we can keep Mature games out of the hands of young children, yet adults can buy them if they wish to.

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.