Nostalgia

A Universal Feeling How many times have you reminisced on a certain memory and It almost felt Like you were there again? You could smell, see, and even taste that exact moment. These memories are always triggered by something, but you are not entirely sure what. You are overcome with a longing for that moment in time and the memory is so fond that you can't help but feeling warm inside. Nostalgia is the sentimental longing felt when reminiscing on the past.It is not a feeling of melancholia but more of a bittersweet sentimentality for what once was. Nostalgia has been widely used to describe many notations but has Just recently been modified to describe a positive experience. The word nostalgia was first coined in the 17th century. The term was used to describe the medical conditions of Swiss mercenaries who longed to return home. Nostalgia soon became a name for a disease who's symptoms included fainting, high fever, stomach pain, and even death.By the late 19th century nostalgia wa s discarded as a medical condition and recognized as a form of melancholia and a mentally repressive disorder. Now nostalgia has a positive meaning. It Is classified as the term to describe the exact feeling felt when thinking of past memories. Nostalgia does have a positive effect on an individual. The Oxford English Dictionary defines nostalgia as sentimental longing for a period of the past. Merriam- Webster Dictionary says is it pleasure and sadness that is caused by remembering something from the past and wishing that you could experience it again.The most common synonyms used when referring to nostalgia are sentimentality and yearning. The important things about these definitions are the positive tones they all have. Many people have experienced nostalgia at some point in their life, whether that be a nod memory from childhood or a strong feeling of homesickness. Many of these happy memories even trigger an euphoric feeling that takes you back to that certain place or time. Th ese overall feelings provide a sense of comfort when life gets difficult.Young adults find that reminiscing on past memories has helped them smoothly transition into major life changes such as moving away from home. Nostalgia has been proven to counteract boredom, anxiety, and even loneliness. When things are especially difficult in different aspects of my life I find that I begin to feel lonely. Loneliness has always been a horrible feeling to cope with because there is nothing more helpless than feeling like you don't have anyone. With that loneliness I start to question the continuity of my life.Why am I not friends with that person anymore? What am I supposed to be doing with my life? At this point in my life everything Is changing and there isn't a stable thing that roots me to reality except for my memories. On the days that I feel anxiety or loneliness I always think of a certain memory that brings me back to a happier time. The memory Is always the same, but I can feel It be tter than I remember It. I remember the way the alarm feels a room window and noticing how the sun isn't quite as high as it normally is.I remember the exact smell of the cinnamon candle that my mom starts burning every fall. This memory has no actual significance but somehow it gets rid of all the loneliness I feel and makes me feel continuity and optimism instead. Nostalgia itself does not involve any feelings of melancholia. The literal act of nostalgia is to recall a memory that is fond to you in some way. The purpose of remembering past memories is to relate them to now to provide the sense of nonentity that you need to maintain a comforting balance when life changes..The experience of nostalgia is positive; the aftermath is not. Nostalgia is often confused with unpleasant feelings because of the longing that occurs when remembering a great experience from your past. But that longing is not an overall bad emotion it is just a reminder of all the positive things that once were. The term nostalgia has come a long way since it days of an actual medical condition to its description of a positive emotion. It is important to remember that nostalgia is not only Just a positive emotion but a positive experience.

Business Accounting

CHAPTER 1 Accounting: An Overview and AnalysisMULTIPLE CHOICE QUESTIONS41. Accountants refer to an economic event as a a. purchase. b. sale. c. transaction. d. change in ownership. 42. The process of recording transactions has become more efficient because a. fewer events can be quantified in financial terms. b. computers are used in processing business events. c. more people have been hired to record business transactions. d. business events are recorded only at the end of the year. 43. Communication of economic events is the part of the accounting process that involves a. identifying economic events. b. uantifying transactions into dollars and cents. c. preparing accounting reports. d. recording and classifying information. 44. Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? a. The appointment of a new CPA firm to perform an audit. b. The purchase of a new computer. c. The sale of store equipment. d. Payment of income taxes. 45. The use of computers in recording business events a. has made the recording process more efficient. b. does not use the same principles as manual accounting systems. c. has greatly impacted the identification stage of the accounting process. . is economical only for large businesses. 46. The accounting process involves all of the following except a. identifying economic transactions that are relevant to the business. b. communicating financial information to users by preparing financial reports. c. recording nonquantifiable economic events. d. analyzing and interpreting financial reports. 47. The accounting process is correctly sequenced as a. identification, communication, recording. b. recording, communication, identification. c. identification, recording, communication. d. communication, recording, identification. 48. Which of the following techniques are not used by accountants to interpret and report financial information? a. Graphs b. Special memos for each class of external users c. Charts d. Ratios 49. Which of the following would not be considered an internal user of accounting data for the XYZ Company? a. President of the company b. Production manager c. Merchandise inventory clerk d. President of the employees' labor union 50. Which of the following would not be considered an external user of accounting data for the XYZ Company? a. Internal Revenue Service Agent b. Management c. Creditors d. Customers 51. Which of the following would not be considered internal users of accounting data for a company? a. The president of a company b. The controller of a company c. Creditors of a company d. Salesmen of the company52. Which of the following is an external user of accounting information? a. Labor unions b. Finance directors c. Company officers d. Managers53. Which one of the following is not an external user of accounting information? a. Regulatory agencies b. Customers c. Investors d. All of these are external users54. Bookkeeping differs from accounting in that bookkeeping primarily involves which part of the accounting process? . Identification b. Communication c. Recording d. Analysis a55. All of the following are services offered by public accountants except a. budgeting. b. auditing. c. tax planning. d. consulting. a56. Which list below best describes the major services performed by public accountants? a. Bookkeeping, mergers, budgets b. Employee training, auditing, bookkeeping c . Auditing, taxation, management consulting d. Cost accounting, production scheduling, recruiting a57. Preparing tax returns and engaging in tax planning is performed by a. public accountants only. b. private accountants only. c. both public and private accountants. . IRS accountants only. a58. A private accountant can perform many activities in a business organization but would not work in a. budgeting. b. accounting information systems. c. external auditing. d. tax accounting.59. The origins of accounting are generally attributed to the work of a. Christopher Columbus. b. Abner Doubleday. c. Luca Pacioli. d. Leonardo da Vinci.60. Financial accounting provides economic and financial information for all of the following except a. creditors. b. investors. c. managers. d. other external users.61. The final step in solving an ethical dilemma is to a. dentify and analyze the principal elements in the situation. b. recognize an ethical situation. c. identify the alternatives and weigh th e impact of each alternative on stakeholders. d. recognize the ethical issues involved.62. The first step in solving an ethical dilemma is to a. identify and analyze the principal elements in the situation. b. identify the alternatives. c. recognize an ethical situation and the ethical issues involved. d. weigh the impact of each alternative on various stakeholders.63. Ethics are the standards of conduct by which one's actions are judged as a. right or wrong. b. onest or dishonest. c. fair or unfair. d. all of these.64. Generally accepted accounting principles are a. income tax regulations of the Internal Revenue Service. b. standards that indicate how to report economic events. c. theories that are based on physical laws of the universe. d. principles that have been proven correct by academic researchers.65. The cost principle requires that when assets are acquired, they be recorded at a. appraisal value. b. exchange price paid. c. selling price. d. list price.66. The cost of an as set and its fair market value are a. never the same. b. the same when the asset is sold. . irrelevant when the asset is used by the business in its operations. d. the same on the date of acquisition.67. The body of theory underlying accounting is not based on a. physical laws of nature. b. concepts. c. principles. d. definitions.68. The private sector organization involved in developing accounting principles is the a. Feasible Accounting Standards Body. b. Financial Accounting Studies Board. c. Financial Accounting Standards Board. d. Financial Auditors' Standards Body.69. The SEC and FASB are two organizations that are primarily responsible for establishing generally accepted accounting principles. It is true that a. they are both governmental agencies. b. the SEC is a private organization of accountants. c. the SEC often mandates guidelines when no accounting principles exist. d. the SEC and FASB rarely cooperate in developing accounting standards.70. GAAP stands for a. Generally Accepted Auditing Procedures. b. Generally Accepted Accounting Principles. c. Generally Accepted Auditing Principles. d. Generally Accepted Accounting Procedures.71. Which of the following is not a characteristic of the cost principle? a. Reliability b. Subjectivity c. Objectivity d. Verifiability72.The ACE Company has five plants nationwide that cost $100 million. The current market value of the plants is $500 million. The plants will be recorded and reported as assets at a. $100 million. b. $600 million. c. $400 million. d. $500 million.73. All of the following are advantages cost has over other valuations except that it a. is reliable. b. can be objectively measured. c. can be verified. d. is relevant.74. The proprietorship form of business organization a. must have at least three owners in most states. b. represents the largest number of businesses in the United States. c. ombines the records of the business with the personal records of the owner. d. is characterized by a legal distinction between the business as an economic unit and the owner.75. The economic entity assumption requires that the activities a. of different entities can be combined if all the entities are corporations. b. must be reported to the Securities and Exchange Commission. c. of a sole proprietorship cannot be distinguished from the personal economic events of its owners. d. of an entity be kept separate from the activities of its owner.76. A business organized as a corporation a. is not a separate legal entity in most states. b. requires that stockholders be personally liable for the debts of the business. c. is owned by its stockholders. d. terminates when one of its original stockholders dies.77. The partnership form of business organization a. is a separate legal entity. b. is a common form of organization for service-type businesses. c. enjoys an unlimited life. d. has limited liability.78. Which of the following is not an advantage of the corporate form of business organization ? a. Limited liability of stockholders b. Transferability of ownership c. Unlimited personal liability for stockholders d. Unlimited life79.A small neighborhood barber shop that is operated by its owner would likely be organized as a a. joint venture. b. partnership. c. corporation. d. proprietorship.80. Joan and Sara met at law school and decide to start a small law practice after graduation. They agree to split revenues and expenses evenly. The most common form of business organization for a business such as this would be a a. joint venture. b. partnership. c. corporation. d. proprietorship.81. Which of the following is true regarding the corporate form of business organization? a. Corporations are the most prevalent form of business organization. b. Corporate businesses are generally smaller in size than partnerships and proprietor-ships. c. The revenues of corporations are greater than the combined revenues of partnerships and proprietorships. d. Corporations are separate legal entities organized exclusively under federal law.82. A basic assumption of accounting that requires activities of an entity be kept separate from the activities of its owner is referred to as the a. stand alone concept. b. monetary unit assumption. c. corporate form of ownership. d. economic entity assumption.83. Deb Smith is the proprietor (owner) of Smitty's, a retailer of athletic apparel. When recording the financial transactions of Smitty's, Deb does not record an entry for a car she purchased for personal use. Deb took out a personal loan to pay for the car. What accounting concept guides Deb's behavior in this situation? a. Pay back concept b. Economic entity assumption c. Cash basis concept d. Monetary unit assumption84. A basic assumption of accounting assumes that the dollar is a. unrelated to business transactions. b. a poor measure of economic activities. c. the common unit of measure for all business transactions. d. useless in measuring an economic event.85. The assump tion that the unit of measure remains sufficiently constant over time is part of the a. economic entity assumption. b. cost principle. c. historical cost principle. d. monetary unit assumption.86. A business that enjoys limited liability is a a. proprietorship. b. partnership. c. corporation. d. sole proprietorship.87. A problem with the monetary unit assumption is that a. the dollar has not been stable over time. b. the dollar has been stable over time. c. the dollar is a common medium of exchange. d. it is impossible to account for international transactions.88. The common characteristic possessed by all assets is a. ong life. b. great monetary value. c. tangible nature. d. future economic benefit.89. Owner's equity is best depicted by the following: a. Assets = Liabilities. b. Liabilities + Assets. c. Residual equity + Assets. d. Assets – Liabilities.90. The basic accounting equation may be expressed as a. Assets = Equities. b. Assets – Liabilities = Owner's Equity. c. Assets = Liabilities + Owner's Equity. d. all of these.91. Liabilities a. are future economic benefits. b. are existing debts and obligations. c. possess service potential. d. are things of value used by the business in its operation.92. Liabilities of a company would not include . notes payable. b. accounts payable. c. wages payable. d. cash.93. Liabilities of a company are owed to a. debtors. b. benefactors. c. creditors. d. underwriters.94. Owner's equity can be described as a. creditorship claim on total assets. b. ownership claim on total assets. c. benefactor's claim on total assets. d. debtor claim on total assets.95. Owner's equity is often referred to as a. residual equity. b. leftovers. c. spoils. d. second equity.96. When an owner withdraws cash or other assets from a business for personal use, these withdrawals are termed a. depletions. b. consumptions. c. drawings. d. credit line.97. Capital is a. an owner's permanent investment in the business. b. equal to liabilit ies minus owner's equity. c. equal to assets minus owner's equity. d. equal to liabilities plus drawings.98. Revenues would not result from a. sale of merchandise. b. initial investment of cash by owner. c. performance of services. d. rental of property.99. Sources of increases to owner's equity are a. additional investments by owners. b. purchases of merchandise. c. withdrawals by the owner. d. expenses.100. The basic accounting equation cannot be restated as a. Assets – Liabilities = Owner's Equity. b. Assets – Owner's Equity = Liabilities. c. Owner's Equity + Liabilities = Assets. d. Assets + Liabilities = Owner's Equity.101. Owner's equity is decreased by all of the following except a. owner's investments. b. owner's withdrawals. c. expenses. d. owner's drawings.102. A net loss will result during a time period when a. liabilities exceed assets. b. drawings exceed investments. c. expenses exceed revenues. d. revenues exceed expenses.103. If total liabilities increas ed by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? . $20,000 decrease b. $20,000 increase c. $25,000 increase d. $30,000 increase104. If total liabilities decreased by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 decrease c. $10,000 increase d. $15,000 decrease105. If total liabilities decreased by $25,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 decrease b. $20,000 increase c. $25,000 increase . $30,000 increase106. If total liabilities decreased by $15,000 and owner’s equity decreased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 increase c. $20,000 decrease d. $10,000 decrease107. If total liabilities increased by $14,000 during a period of time and owner’s equity decreased by $6,000 during the same period, then the amount and direction (increase or decrease) of the period’s change in total assets is a(n) a. $14,000 increase. b. $20,000 increase. c. $8,000 decrease. d. $8,000 increase.108. The accounting equation for Goodboys Enterprises is as follows: AssetsLiabilitiesOwner’s Equity $120,000=$60,000+$60,000 If Goodboys purchases office equipment on account for $12,000, the accounting equation will change to AssetsLiabiltiesOwner’s Equity a. $120,000 = $60,000 +$60,000 b. $132,000 = $60,000 +$72,000 c. $132,000 = $66,000 +$66,000 d. $132,000 = $72,000 +$60,000109. As of June 30, 2008, Houston Company has assets of $100,000 and owner’s equity of $5,000. What are the liabilities for Houston Company as of June 30, 2008? a. $85,000 b . $90,000 c. $95,000 d. $100,000110.Owner's equity is increased by a. drawings. b. revenues. c. expenses. d. liabilities.111. Owner's equity is decreased by a. assets. b. revenues. c. expenses. d. liabilities.112. If total liabilities increased by $4,000, then a. assets must have decreased by $4,000. b. owner's equity must have increased by $4,000. c. assets must have increased by $4,000, or owner's equity must have decreased by $4,000. d. assets and owner's equity each increased by $2,000.113. Collection of a $500 Accounts Receivable a. increases an asset $500; decreases an asset $500. b. increases an asset $500; decreases a liability $500. c. ecreases a liability $500; increases owner's equity $500. d. decreases an asset $500; decreases a liability $500.114. Revenues are a. the cost of assets consumed during the period. b. gross increases in owner's equity resulting from business activities. c. the cost of services used during the period. d. actual or expected cash outflows.115. I f an individual asset is increased, then a. there must be an equal decrease in a specific liability. b. there must be an equal decrease in owner's equity. c. there must be an equal decrease in another asset. d. none of these is possible.116. If services are rendered for credit, then . assets will decrease. b. liabilities will increase. c. owner's equity will increase. d. liabilities will decrease.117. If expenses are paid in cash, then a. assets will increase. b. liabilities will decrease. c. owner's equity will increase. d. assets will decrease.118. If an owner makes a withdrawal of cash from a proprietorship, then a. there has been a violation of accounting principles. b. owner's equity will increase. c. owner's equity will decrease. d. there will be a new liability showing the owner owes money to the business.119. If supplies that have been purchased are used in the course of business, then a. liability will increase. b. an asset will increase. c. owner's equity will decrease. d. owner's equity will increase.120. As of December 31, 2008, Anders Company has assets of $35,000 and owner's equity of $20,000. What are the liabilities for Anders Company as of December 31, 2008? a. $15,000 b. $10,000 c. $25,000 d. $20,000121. Which of the following events is not a business transaction? a. Investment of cash by the owner b. Hired employees c. Incurred utility expenses for the month d. Earned revenue for services provided122. Net income results when a. Assets ; Liabilities. b. Revenues = Expenses. c. Revenues ; Expenses. d. Revenues ; Expenses.123. Owner's capital at the end of the period is equal to a. owner's capital at the beginning of the period plus net income minus liabilities. b. owner's capital at the beginning of the period plus net income minus drawings. c. net income. d. assets plus liabilities.124. A balance sheet shows a. revenues, liabilities, and owner's equity. b. expenses, drawings, and owner's equity. c. revenues, expenses, and drawings. d. assets, liabilities, and owner's equity.125. An income statement a. summarizes the changes in owner's equity for a specific period of time. b. eports the changes in assets, liabilities, and owner's equity over a period of time. c. reports the assets, liabilities, and owner's equity at a specific date. d. presents the revenues and expenses for a specific period of time.126. If the owner's equity account increases from the beginning of the year to the end of the year, then a. net income is less than owner drawings. b. a net loss is less than owner drawings. c. additional owner investments are less than net losses. d. net income is greater than owner drawings. Use the following information for questions127–129. Jimmy's Car Repair Shop started the year with total assets of $270,000 nd total liabilities of $180,000. During the year, the business recorded $450,000 in car repair revenues, $255,000 in expenses, and Jimmy withdrew $45,000. 127. Jimmy's Capital balance at the end of the year was a. $240,000. b. $225,000. c. $285,000. d. $195,000.128. The net income reported by Jimmy's Car Repair Shop for the year was a. $150,000. b. $195,000. c. $90,000. d. $405,000.129. Jimmy's Capital balance changed by what amount from the beginning of the year to the end of the year? a. $45,000 b. $195,000 c. $90,000 d. $150,000130. The balance sheet is frequently referred to as a. an operating statement. . the statement of financial position. c. the statement of cash flows. d. the statement of owner's equity.131. The primary purpose of the statement of cash flows is to report a. a company's investing transactions. b. a company's financing transactions. c. information about cash receipts and cash payments of a company. d. the net increase or decrease in cash.132. All of the financial statements are for a period of time except the a. income statement. b. owner's equity statement. c. balance sheet. d. statement of cash flows.133. The ending owner's equity amount is shown on a. the bal ance sheet only. b. he owner's equity statement only. c. both the income statement and the owner's equity statement. d. both the balance sheet and the owner's equity statement.134. Benson Company began the year with owner’s equity of $175,000. During the year, the company recorded revenues of $250,000, expenses of $190,000, and had owner drawings of $20,000. What was Benson’s owner’s equity at the end of the year? a. $255,000 b. $215,000 c. $405,000 d. $235,000135. Ed Dexter began the Dexter Company by investing $20,000 of cash in the business. The company recorded revenues of $185,000, expenses of $160,000, and had owner drawings of $10,000. What was Dexter’s net income for the year? a. $15,000 b. $35,000 c. $25,000 d. $45,000136. Jenner Company began the year with owner’s equity of $15,000. During the year, Jenner received additional owner investments of $21,000, recorded expenses of $60,000, and had owner drawings of $4,000. If Jenner’s e nding owner’s equity was $46,000, what was the company’s revenue for the year? a. $70,000 b. $74,000 c. $91,000 d. $95,000137. Janzen Company began the year with owner’s equity of $217,000. During the year, Janzen received additional owner investments of $294,000, recorded expenses of $840,000, and had owner drawings of $56,000.If Janzen’s ending owner’s equity was $531,000, what was the company’s revenue for the year? a. $860,000 b. $916,000 c. $1,154,000 d. $1,210,000Use the following information for questions138-139.Benny’s Repair Shop started the year with total assets of $100,000 and total liabilities of $80,000. During the year, the business recorded $210,000 in revenues, $110,000 in expenses, and owner drawings of $20,000.138. Owner’s equity at the end of the year was a. $120,000. b. $100,000. c. $80,000. d. $90,000.139. The net income reported by Benny’s Repair Shop for the year was a. $80,000. b. $100,000. c. $6 0,000. . $190,000.Use the following information for questions 140–141. Berwick Company compiled the following financial information as of December 31, 2008: Revenues$140,000 Berwick, Capital (1/1/08)105,000 Equipment40,000 Expenses125,000 Cash35,000 Berwick, Drawings10,000 Supplies5,000 Accounts payable20,000 Accounts receivable15,000140. Berwick’s assets on December 31, 2008 are a. $235,000. b. $170,000. c. $80,000. d$95,000.141. Berwick’s owner’s equity on December 31, 2008 is a. $105,000. b. $110,000. c. $80,000. d. $120,000.142. Ironton Company’s owner’s equity at the beginning of August 2008 was $300,000. During the month, the company earned net income of $60,000 and owner’s drawings were $20,000. At the end of August 2008, what is the balance in owner’s equity? a. $260,000 b. $300,000 c. $340,000 d. $380,000143. On January 1, 2008, Jackson Company reported owner’s equity of $470,000. During the year, the owner with drew cash of $20,000. At December 31, 2008, the balance in owner’s equity was $500,000. What amount of net income or net loss would the company report for 2008? a. Net income of $30,000 b. Net loss of $50,000 c. Net income of $10,000 d. Net income of $50,000 Use the following information for questions 144–146.Jenkins Catering started the year with total assets of $20,000 and total liabilities of $5,000. During the year, the business recorded $16,000 in catering revenues and $8,000 in expenses. Jenkins made an additional investment of $3,000 and withdrew cash of $5,000 during the year.144. The owner’s equity at the end of the year was a. $21,000. b. $18,000. c. $8,000. d. $2,000.145. The net income reported by Jenkins Catering for the year was a. $16,000. b. $11,000. c. $8,000. d. $3,000.146. Owner’s equity changed by what amount from the beginning of the year to the end of the year? a. $15,000 b. $14,000 c. $6,000 d. $3,000147.During the year 2008, Toront o Enterprises earned revenues of $45,000, had expenses of $25,000, purchased assets with a cost of $5,000 and had owner drawings of $3,000. Net income for the year is a. $45,000. b. $20,000. c. $17,000. d. $15,000.148. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company earned net income of $4,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000149. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000150. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, the owner made additio nal investments of $2,000 and the company earned net income of $6,000. If owner’s equity at October 31 totals $40,000, what amount of owner drawings were made during the month? a. $0 b. $3,000 c. $4,000 d. $5,000151. At October 1, Bennington Enterprises reported owner’s equity of $35,000.During October, the owner made additional investments of $5,000 and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $35,000, what amount of owner drawings were made during the month? a. $0 b. $2,000 c. $3,000 d. $5,000 Additional Multiple Choice Questions152. Which of the following is not part of the accounting process? a. Recording b. Identifying c. Financial decision making d. Communicating153. The first part of the accounting process is a. communicating. b. identifying. c. processing. d. recording.154. Keeping a systematic, chronological diary of events that are measured in dollars and cents is called a. ommunicating. b. identifying. c. process ing. d. recording.155. Auditing is a. the examination of financial statements by a CPA in order to express an opinion on their fairness. b. a part of accounting that involves only recording of economic events. c. an area of accounting that involves such activities as cost accounting, budgeting, and accounting information systems. d. conducted by the Securities and Exchange Commission to ensure that registered financial statements are presented fairly.156. Internal users of accounting information include all of the following except a. company officers. b. investors. c. marketing managers. . production supervisors.157. The organization(s) primarily responsible for establishing generally accepted accounting principles is(are) the FASBSEC a. nono b. yesno c. noyes d. yesyes158. The primary accounting standard-setting body in the United States is the a. Financial Accounting Standards Board. b. International Accounting Standards Board. c. Internal Revenue Service. d. Securities and Exchan ge Commission.159. A proprietorship is a business a. owned by one person. b. owned by two or more persons. c. organized as a separate legal entity under state corporation law. d. owned by a governmental agency.160.A net loss will result during a time period when a. assets exceed liabilities. b. assets exceed owner's equity. c. expenses exceed revenues. d. revenues exceed expenses.161. The Ryder’s Uptown Grill received a bill of $400 from the Erml Advertising Agency. The owner, John Ryder, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is a. a decrease in Cash and an increase in Accounts Payable. b. a decrease in Cash and an increase in J. Ryder, Capital. c. an increase in Accounts Payable and a decrease in J. Ryder, Capital. d. a decrease in Accounts Payable and an increase in J.Ryder, Capital.162. James Company purchases $600 of equipment from Mundelein Inc. for cash. The effect on the components of the bas ic accounting equation of James Company is a. an increase in assets and liabilities. b. a decrease in assets and liabilities. c. no change in total assets. d. an increase in assets and a decrease in liabilities.163. Morreale Beaver Company buys a $12,000 van on credit. The transaction will affect the a. income statement only. b. balance sheet only. c. income statement and owner's equity statement only. d. income statement, owner's equity statement, and balance sheet.

Speech Disfluencies in Individuals with Tourette Syndrome Assignment - 1

Speech Disfluencies in Individuals with Tourette Syndrome - Assignment Example The authors concluded that, despite there being no difference in self-reporting, the children with Tourette's syndrome did have a higher level of developmental stuttering, and that this is in line with previous studies. The introduction section of the article provides a basic overview of Tourette's syndrome, which the authors abbreviate as TS. This section of the paper does a good job of setting the current study within the wider conversation around Tourette's syndrome, arguing that "TS and developmental stuttering seem to share a number of other characteristics," suggesting that they share "etiological factors" in their origin (97). The authors also point out that studies on this topic are not widespread, with most studies focusing on other aspects of Tourette's syndrome, and that those which do focus on speech disfluencies often have flaws such as "variations in the definition of studying" or a lack of evaluation by speech-language pathologists (98). It is this lack of direct study on speech disfluency that the authors hope to address. For their study, the authors recruited children with Tourette's syndrome from a clinic at a Toronto hospital which specializes in treating it (98). Specifically, the study focused on 69 children with Tourette's syndrome, ranging in age from 4 to 18 years, and with varying degrees of Tourette's syndrome and other disorders such as Obsessive-compulsive disorder and Attention deficit hyperactivity disorder (98). Beyond these children, the authors recruited a control group of 27 children ranging in age from 6 to 17 years from the general clinic at the same hospital (98). In order to achieve sensible results, the authors also split the children into age groups. The study itself had two parts. The first of these was filling out a questionnaire for the child to answer questions on "self-reported presence, nature, and familial incidence of speech and language difficulties" such as stuttering, voice problems, and so on (98).

Report on authoritative sources in accounting Essay

Report on authoritative sources in accounting - Essay Example Report on authoritative sources in accounting This paper gives a report on a variety of influential accountancy sources. Among the four source genres, professional associations often stand out as the most credible and authoritative sources of information on accountancy (Katz, Graduate School of Business Website, 2013). This comes as a result of these associations offering membership to several professionals in the accounting field. In addition, these set professional and ethical standards required of all the individuals in the field of accountancy. Professional associations involve themselves in enlightening members through seminars, conferences and workshops. Moreover, many of these associations produce publications such as scholarly journals and periodicals. Therefore it becomes evident that even though all genres serve as credible sources of information on accounting, professional associations stand out more. Professional Association The American Institute of Certified Public Accountants (AICPA) is a professional association for Certified Public Accountants all over the world (Associations Unlimited). This renowned and accredited association stands out as an authoritative source of information on accounting due to various reasons. According to Associations Unlimited, the AICPA began in 1887. Having existed for such a long period of time makes the association credible, since a record of the association’s activity for all those years prove its authority above other associations whose life spun is shorter. Moreover, the AIPCA boasts of its large membership of certified accountants within the United States and other territories (Association Unlimited). This proves that AICPA hosts a very diverse group of associates. The diversity in the association enhances the authority and credibility of the association as a major player in the field of accountancy. The AICPA serves as a body that sets auditing and reporting standards in accountancy (Anton, Associations Unlimited). This task sees the body as a pace setter in accountancy (Katz, Graduate School of Business Website, 2013). In addition, Associations Unlimited lists AIPCA as the publisher of publications such as The CPA Letter and the Tax Adviser. All this evidence shows the credibility of AICPA as a major source of information in the field of accountancy. Standard Setting Board The Financial Accounting Standards Board (FASB) stands as an authority in accountancy. According to Investopedia (2013), the FASB is a board of seven members consisting of accounting professionals who set financial accounting and reporting standards. The FASB finds its history running back to 1973, the board’s founding year (Associations Unlimited). This long duration of existence accredits it as an authoritative source in accounting. Associations Unlimited also provides that the board sets accounting standards for the private sector especially businesses and non-profit organizations. This displays the board’s command on many businesses and or ganizations hence its authority. In addition, the board comprises great professionals in the accounting field (Associations Unlimited). This confirirms the credibility of the board members. According to the Bloomsberg Businessweek (2013), the chairperson of the FASB is Ms. Leslie F. Seidman. She is an acclaimed

IPhone Customer Satisfaction Assignment Example | Topics and Well Written Essays - 3500 words

IPhone Customer Satisfaction - Assignment Example The purpose for research into iPhone customer satisfaction of service and functions is to investigate why has it fallen from the number one ranking within the USA and UK market place. This research is crucial to the academic field as it will provide relevant information to the future researchers related to the satisfaction level of customers with iPhone. The research will help in providing information on the impact of customer services of iPhone on enhancing customer loyalty, thereby, enabling companies to be able to enhance the customers’ satisfaction level by designing and developing highly innovative and attractive products. In addition, this research study will help in identifying any other key factor responsible for the decline and if the causes are from the macro or micro environments or if they are frequent. This will help Apple and other companies in coming up with strategies to tackle such declines.The research methods that have been adopted for this project include t he use of questionnaires and the secondary method in the form of literature review as well as face to face interview with the potential/current customers and potential clients.  An investigator has an obligation of ensuring that the subjects receive a full disclosure of the nature of the study, the risks, benefits and alternatives, as well as an extended opportunity to ask questions. As a result, the research took into account ethical considerations towards the respondents as well as the company researched. This was made evident in the questionnaire within the opening paragraph, to ensure the individual was immediately aware of the considerations and that the company was not harmed in any way with regards to the research undertaken.

Informing methods overview of theortical perspectives from psychology Coursework

Informing methods overview of theortical perspectives from psychology linguistics - Coursework Example This innate understanding also determines the ages at which various language skills are learned. (c) Interactionist/developmental: Includes both the above and postulates that language learning occurs through a combination of innate ability and interactions with the environment. Lightbrown and Spada (2006) present the views of two theorists, i.e, Piaget on the basis that language learning occurs based upon a symbol system developed in childhood, which is expanded through interaction with the environment and Vygotsky who expressed the view that the internal thought process is determined based upon social interaction. Lightbrown and Spada (2006) also state that language learning in early childhood may occur through sometimes imperfect imitation. As they go to school and the social context widens, they develop metalinguistic awareness and improve vocabulary through additional reading. Under the interactionist/developmental approach, these authors have thus combined two separate approache s, i.e, the behaviourist and the innatist perspectives. 2. Cook’s views are related to the innatist perspective, because it assumes that the complex rules of grammar cannot be learnt purely through imitation or conditioning. The innatist approach appears to be favoured here, because the explanation offered for understanding of complex grammar is that there must be a biologically programmed ability for grammar acquisition already existent within the human brain. The universal understanding of complex grammar could not be innately derived. 3. In second language learning, the attitude of the L1 group to the L2 speakers will play a role in influencing learning. Since language is a form of communication and a medium for the expression of thought, it can only develop within a social context and through active interaction. Thus, Cook’s views show that while the basic structure of language, i.e., its roots – grammar – may develop with the assistance of innate ele ments, effective language learning cannot take place without external interactions. When learners in the L1 group are able to communicate effectively with individuals from the L† (foreign language) group – individuals who are at a similar or slightly higher level, then a positive attitude will reinforce learning. Hence, this only reinforces the association between the interactionist/developmental perspectives, because development in language to advanced stages can only take place through interaction. 4. This section underlines the importance of learner attitude in influencing learning outcomes. For example if learners in group L1, the native language group – feel inferior to the L2 group, whose language they are learning, they may resent the process. It could lead to a culture shock and a concomitant loss of the identity that their native language provides them, which may negatively affect learning outcomes. This would also be the case if the reverse was true, i. e., the L1 group feels superior to the L2 group. A positive outlook is likely to boost learner motivation and the will to overcome linguistic difficulties to learn the new language. Activity 6: Reflections on Theory: 1. As a classroom teacher, the first option of a philosopher proposing a big idea is more appealing, because it is primarily based upon observances of behaviour or psychological

International Business management Journal Article - 1

International Business management Journal - Article Example e article that foreign management strategies require some prerequisite skills and exposure on the cultural diversity, political characteristics and economic size of that particular economy. Financial institutions are getting it even tricky due to the great economic parity across different countries and Singapore case is not exceptional. There is much need for a foreign manager especially assigned in Singapore to note the significant role their patriarch culture plays in the business field. The central issue addressed in this article is critical leadership skills that outs one in a vantage position to manage a foreign business in Singapore. The increasing pressure of globalization has exposed many forms to risk of failure unless new approaches are given to the management style. As the author exposes through the interview in this article, any foreign manager shifting to Singapore need to familiarize himself/herself with a wide scope of socio-economic structures that dictates its busine ss environment. One of the critical aspects of successful business management in Singapore is their culture of utmost respect to the elderly. It is relatively challenging to reconcile leadership approaches of handling staff with the high expectation of respect to the elderly. This is particularly a difficult situation for a young foreign manager in this Asian country where it happens that the old forms the largest portion of the employees. This requires one to undertake an assessment of the patriarch cultural system of this community and developing relevant strategies of fitting within this important social order. It is clear that one need to learn to be accommodating, listening and caring to gain respect and general acceptance within this country. Several countries have local social order that significantly explain their consumption behavior, workplace conduct and the overall business climate exhibited. It is therefore important for a multinational manager to be very cautious when

Mass production for ordinary consumers (Thesis- I believe that mass Essay

Mass production for ordinary consumers (Thesis- I believe that mass production of food by companies for consumers are putting the life of individual at risk - Essay Example ney and guarantees stability of quality but I believe that mass production of food by companies for consumers are putting the life of individual at risk. Most obviously mass production of food was reasonable and necessary at the times of industrialization when many people were moving from villages to cities. It helped to provide all classes of population with cheap food of a decent quality because it was made under uniformed conditions. However, as a result all local production has become less and less profitable and local cuisine has ceased to exist (Local Shops 1). In all the regions of the United states people can buy Domino`s pizza with the same taste and eat McDonald`s cheeseburgers. Moreover, in all the countries of the world it is possible to buy Coca–Cola and Lay`s and be sure that their taste is absolutely familiar. Supermarkets took places of small bakeries and vegetable stores turning people into robots who do not differentiate between a chicken from a neighborhood farm and a chicken from a big factory. It makes people less aware of what they are eating and it influences their health. As food giants tend to sell as many products as possible they need to save money on ingredients. It is no wonder that food made on factories and prepared in fast food restaurant chains is not expensive and good looking. First, it mostly contains fats, sodium, and sugar that are harmful for health. Moreover, there is a necessity to guarantee that almost all food will be sold that is why food giants make everything possible to extend the shelf life of the products. A number of additives are supposed to make food look more appealing. However, such ingredients as olestra, aspartame, artificial colors and flavors, monosodium glutamate, saccharin, sodium nitrate, sulfites, cyclamate, caffeine, BHA, BHT and acesulfame-potassium, are not natural and can evoke allergic reaction (Bruso 1). Mass production and fast food industry are considered to be the primary reasons of

Genetic diseases Essay Example | Topics and Well Written Essays - 250 words

Genetic diseases - Essay Example The latter mode of inheritance entails involvement of environmental factors besides multiple genes’ alterations in an individual’s body. For illustration, different genes that cause breast cancer where researchers have unveiled the presence of 6, 11, 13, 14, 15, 17, and 22 chromosomes besides environmental factors (Doak 10). Other multifactorial inheritance disorders include diabetes, obesity, cancer and arthritis (Doak 29). Single gene inheritance mainly emanates from mutation changes, which take place in the DNA sequence (Doak 10). Presently, there are no effective methods meant for the treatment of many genetic diseases affecting humanity globally, though medical practitioners can advocate for various prevention methods (Doak 29). This is due to their diverse complexities once they reach at an advanced stage. For example, breast cancer and diabetes where after they have reached at advanced stages, medical practitioners normally result to the application of their respective management practices. This is to length the patient’s lifespan, and it entails occasional gene therapies coupled with doctors advising relatives to offer the ailing person both the necessary material and moral assistance (Chantal & Farndon 550). Most of the gene therapies advocated by medical practitioners; their core purpose entails alleviating the patients’ severe pain. This is a short-term resolution meant to give patients the necessary comfort while still

Financial Statement Research Paper Example | Topics and Well Written Essays - 500 words

Financial Statement - Research Paper Example 2. Damaged Goods: if the organization has damaged goods, these goods will be evaluated and scrap should be sold to recover some amount and contacted to the insurance company for insurance recovery and write off the loss from the damages. 3. Stolen Inventory: if the organization faces loss from stolen inventory it should be reported for recovery but if after a period unable to found stolen goods it should be treated as loss. Explanation Losses may be normal or abnormal faced by the organization and there is different accounting treatment for each type of loss. If a company is having normal cost then it will have no special treatment it will only increase the production cost and normal loss is unavoidable and inherent which is valued with the closing stock. If the inventory is decreased by sales it will be treated as an expense in the form of a reduction in inventory (Smith and Butters, 1949). But if abnormal loss is faced by the company it will be valued and Debit to the abnormal loss account and credit to process account. These kinds of losses may arise from accidents and carelessness. For recording of this loss another account will be created in the chart of accounts and it will be debited and after that it will be write-off as an expense in the income statement.

The Best Financial Software Planning Product Essay Example for Free

The Best Financial Software Planning Product Essay After analyzing various software products and comparing the advantages and disadvantages of them, it is found that the best software for financial planning is mentioned in the Microsoft Money Home website and it is the Microsoft Money Plus. The software helps in managing and planning long-term and short-term financial targets, and helps in the optimization of resources. It has got extensive features that can help a person, individuals or companies manage their portfolio. Microsoft Money Plus Premium calls this efficiency a â€Å"one stop financial management and planning solution. †¦for today and tomorrow† (1) A recent Comparison of Accounting Software done by Wikipedia’s website shows that the software is far much better among the other existing softwares when compared with respective to their licensing options, market focus, features, benefits, its type and the structure. It is the best because there is another article that supports this fact, another review in Tame Your Money Woes page of the PC Magazine, which says that â€Å"Microsoft Money Premium 2007 is an elegant, easily navigable personal-finance management powerhouse, offering more than most consumers need.† (1), another article on Microsoft Money in Wikipedia goes on to say that there are many versions available for U.S., UK, France, Japan, Canada, Germany, Italy and an International English edition (1). This just shows the international appeal the product has and how successful it is all these countries. The pricing is not that high and there are different packages that are catering to different sections of the society, depending on it the customer can adopt for a Microsoft Money Essentials, Microsoft Money Plus Deluxe, Microsoft Money Plus Premium or Microsoft Money Plus Home Business (Microsoft Money Plus Premium 1). There are special offers that are available to customers. There is also opportunity to discuss with the support as to which of the products will be suitable. A trial version also will be given, so that the customer can be sure that the product suites his/her specific requirements. But not many people agree with the above features and advantages they have some objections against it. Yakal page mentions some of the disadvantage, â€Å"Lacks some features Quicken pioneered, such as the ability to attach documents to transactions. Requires Windows Live ID for maximum security and online aggregation.† (1). It is important here to realize that the above mentioned features can still be included in the next upgrade that will follow. For someone who is starting out, this is an ideal solution. Once anyone can master this package then it will be easier to adopt and adapt to the upgrades and enhancements Microsoft will come up in the future. Another review by Wenzel supports this by saying with regard to the requirement of Windows Live.   â€Å"However, were not crazy about needing a Windows Live (formerly Passport) ID to use Microsoft Money 2007 to connect to our financial accounts online, although data transmissions are encrypted, of course.† (1), which means that there is really not much of a requirement of Windows Live and that the package can be successfully used even without it. Wenzel goes on to say that, We like Money 2007s well-laid-out and customizable interface, which by default displays a list of accounts and a spending pie chart on the Home page. Intuitive shortcuts include the ability to double-click a pie slice to bring up a register of expenses for editing. The browser-like layout includes back and forward navigation arrows and various straightforward drop-down menus. You can quickly access specific resources for banking, scheduling bills, creating reports, investing, planning, and taxes. (1)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Some other people have an issue with the software that it does not work on other Operating Systems and it works only on Windows. But you need to remember that Microsoft has been always favoring and supporting its own Operating System, for someone who is used the interface of windows they will understand the enormous amount of ease and advantages behind it when compared to other operating systems. Microsoft has a very efficient support system that will help guide the user to effectively use and exploit all the features. Support is of different types, by email, by chat, phone support, training such as audio and voice training and even personal one – one teaching about the product, all this will help the user to gain confidence in using the product. The other reason why it is one of the best is because it is very simple to use. Not only that, it also is fast to setup, has a very good user interface, which is easily understood. It does not need too much of time to learn package. It covers practically all the areas of finance, accounting, bills payable, receivable, and many more other features. It has a good cash flow management model and above all it is highly customizable. Something that is required for different financial situations, individuals and companies. Besides this, it is also very convenient to carry around in a Pocket PC, a mobile or a smart phone. There are so many versions available that any individual is bound to find the one best suited for him. The package can be readily be used anywhere and everywhere. For anyone who appreciates Microsoft products it is one of the best in financial planning and management when compared to the others. Works Cited â€Å"Microsoft Money Home.† Microsoft. In Microsoft Money Plus.† November 23, 2007, http://www.microsoft.com/money/default.mspx â€Å"Comparison of Accounting Software†. Wikipedia the free Encycolpedia. November 23, 2007, http://en.wikipedia.org/wiki/Comparison_of_accounting_software â€Å"Microsoft Money Plus Premium.† Microsoft. In Microsoft Money Plus Premium.† November 23, 2007, http://www.microsoft.com/money/ProductDetails.aspx?pid=004active_tab=Features Yakal.â€Å"Tame Your Money Woes†. PC Magazine. Microsoft Money Premium 2007 Review Date: July,31, 2006. http://www.pcmag.com/article2/0,1759,1996582,00.asp â€Å"Microsoft Money† Wikipedia the free Encycolpedia. November 23, 2007,   http://en.wikipedia.org/wiki/Microsoft_Money Wenzel. â€Å"Microsoft Money 2007 Review† Cnet Reviews. Microsoft Money 2007 Premium. http://reviews.cnet.com/accounting-and-finance/microsoft-money-2007-premium/4505-6405_7-31982101.html?tag=sub

The Myers-Briggs Essay Example for Free

The Myers-Briggs Essay The Myers-Briggs type indicator is a widely used to help individuals gain insight into there personality type and communication patterns. This tool will help the career counselor as well as the client have a better understanding on how the client judges and perceives the world. The type indicator is a beneficial tool for gaining insight into future career endeavors. The Myers-Briggs Type Indicator was developed by Isabel Myers and Katherine Briggs in order to have a better understanding of differences and similarities in human personalities. The instrument is based on the psychological theory of Carl Jung, who strongly suggested in the 1920s that personality traits are inherited or innate. Myers and Briggs used Jungs theory to develop a list of four ranges of personality traits. They refined their definitions over and over again during the 1940s and 1950s by administering thousands of assessments (Gordon Martin, 2004). The MBTI identifies preferences rather than competencies it is designed to help you understand your unique personality and the way you relate to others around you. Backed by thousands of research studies, the MBTI assessment is both reliable and valid in assessing personality traits. The eight characteristics that are defined in the MBTI are not traits that vary in quantity; they are dichotomous constructs that describe equally legitimate but opposite ways in which we use our minds (Briggs-Myers, McCauley, Quenk, Hammer, 2003). The MBTI describes a dynamic personality system such that the 16 types are greater than the sum of their parts. This instrument is the most widely used personal instrument in the world-2 million administrations are given each year (Martin, 1997). Today their personality assessment instrument is more widely used by educators in the US than any other. It is not like other psychological tests in that it does not uncover illness or psychosis (Briggs-Myers, McCauley, Quenk, Hammer, 2003). It was designed to help normal people understand normal human behavior. Therefore, it could be used as an assessment instrument to help individuals select careers that suite their type preferences. There are eight types arranged in four continuums or scales. Everyone uses each of the types but there is an innate preference for one. The different types explain how individuals communicate and see the world. The MBTI uses these four separate dichotomies; two of these S-N and T-F, describe functions and reflect basic preferences for use of perceptions and judgment, the other two E-I and J-P, reflect attitudes or orientations. Together these functions and orientations influence how a person perceives a situation and decides on a course of action. The scales are explained below: Extravert-Introvert: In the extraverted attitude the energy flow is outward, and the preferred focus is on people and things, whereas in the introverted attitude the energy flow is inward, and the preferred focus is on inner thoughts and ideas. Extraverts (E) are energized by interaction with others such as they love to talk, participate, organize, and party. Extroverts like action. Es are pulled into life’s social interaction and may find it difficult to due things such as; settle down, read, or concentrate on written work. It is suggested that extravert due not to enjoy listening and would prefer to talk to work out their ideas. They would find tasks such as reading, research, or writing challenging because they are solitary endeavors (Briggs-Myers, McCauley, Quenk, Hammer, 2003).. Introverts (I) are energized by the inner world of reflection though thought and contemplation. They need space and time alone. Introverts like activities such as; reading, lectures, written, or oral work. They usually have a longer attention span and prefer to think things through before acting (Briggs-Myers, McCauley, Quenk, Hammer, 2003). . Sensing-Intuitive (S-N) Sensing and Intuition are the perceiving functions. They indicate how a person prefers to receive data from the environment around him. These are the non-rational functions, as a person does not necessarily have control over receiving data, but only how to process it once they have it. Sensing prefers to receive data primarily from the five senses (sight, hearing, taste, smell, touch), and intuition prefers to receive data from the unconscious, or seeing relationships via insights. Often it is called sixth sense or gut feel†. This scale suggests how you take in information and reported to have the biggest impact on how we learn (Briggs-Myers, McCauley, Quenk, Hammer, 2003). Sensing (S) people depend heavily on their five senses to ingest information. They base knowledge on concrete facts, organization, and structure. They tend to be good at memorization, usually realistic, and relatively conventional. Ss are focused and oriented on the present, the concrete, and the here and now. Sensing people have a tendency to like outlines, clear guidelines, and specifics. They have difficulty relying on theories. Intuitive (N) individuals see the world through intuition. They learn by hunches, look at the big picture verse small details. They want to know the theory before deciding that facts are important. They have a tendency to be creative, innovative, and work with bursts of energy. Intuitive people ask why before anything else (Briggs-Myers, McCauley, Quenk, Hammer, 2003). Thinking-Feeling: Thinking and Feeling are the rational functions. They are used to make rational decisions concerning the data they received from their perceiving functions. Thinking is characterized as preferring to be logical and analytical and thinking in terms of true or false. Thinking decisions tend to be based on more objective criteria and facts. Feeling, which refers to subjective criteria and values, strives for harmonious relationships and considers the implications for people. Feeling decisions tend to be based on what seems more good or less bad according to values. This range tells how people make decisions (Briggs-Myers, McCauley, Quenk, Hammer, 2003). . Thinking (T) people make decisions based of logic, analysis, and reason. They follow their head rather than heart, they tend to value truth. At times thinkers can appear blunt and uncaring about the feelings of others. Ts usually have strongly held principles, value fairness over everything, and need purpose in their life. People who must make decisions that negatively effect many individual lives (surgeons and corporation presidents) are often thinking types. Feeling (F) individuals follow their heart rather than their head. They decide on the basis of their feelings, personal likes and dislikes. They tend to want others to like them therefore they find it difficult to say no or disagree with others. Fs need and value kindness. Feeling type’s value harmony and are distressed by interpersonal friction. Feeling types are often found in social work, elementary school teaching, and other helping professions. They will feel rewarded when they can help others (Briggs-Myers, McCauley, Quenk, Hammer, 2003). Judging-Perceiving: This range suggests the type of life style and work habits we prefer. It shows how people relate to the world around them. The J person tends to prefer to create and live in an ordered environment. Words like structured and controlled come to mind. Js tend to plan their work and work their plan. They often come across as decisive. The P individual tends to prefer a flexible, wait-and-see environment. Words like spontaneous and adaptable and open-minded best describe him or her. Judging (J) types try to order and control their world. They are decisive, may be closed-minded, and are usually well organized. The meet deadlines, like planning, and prefer to work on only one thing at a time (Briggs-Myers, McCauley, Quenk, Hammer, 2003). Perceiving (P) types are spontaneous and do not enjoy to be boxed in by deadlines or plans. They want to gather more information before making a decision. They tend to multitask or have a variety of activities in their lives. Ps are flexible and often good in emergencies when plans are disrupted. Their biggest problem tends to be procrastination. They may make a calendar of things to do, but will probably lose it (Briggs-Myers, McCauley, Quenk, Hammer, 2003). Jung originally developed his theory of types as part of his counseling with his clients. Distinguishing type can shed light on issues of self-esteem, relationship difficulties, life development and transitions, as well as decision making. As Jung suggests human behavior is actually quite orderly and consistent, due to the basic differences in the way individuals prefer to use their judgment and perception. Perception involves all the ways of becoming aware of things, people, happenings, and ideas (Briggs-Myers, McCauley, Quenk, Hammer, 2003). Judgments involve all the ways of coming to conclusions about what has been perceived. Every individual could be described as unique. Each of us is a product of heredity and environment and, as a result, is different from everyone else. The idea behind uniqueness, however, gives no practical help in understanding the people whom we must educate, counsel, work with, or interact with in our personal lives. The assumption of similarity, therefore can promote misinterpretations and misunderstandings of humans because peoples minds operate differently. People’s perceptions and judgments are all choices, in accordance with principles of human development (Gordon Martin, 2004). According to Jung’s theory the instrument can be beneficial in organizational development as well as career development. Through the instrument individuals can gain self understanding which leads to self awareness (Briggs-Myers, McCauley, Quenk, Hammer, 2003). When individuals have self awareness they gain knowledge on personal preferences and dislikes. MBTI suggests that when people understand how they communicate with others there can be a wealth of positive outcomes such as; increased appreciation for colleges, improvement in communication, a better understanding of how to deal with conflict, enhancement in problem solving, and better decision making (Gordon Martin, 2004). Dr. Charles Martin suggests that research clearly has shown that people are attracted to careers choices that will allow them to make use of their natural type preferences. He also suggests that through all the four letters of the final personality types can affect the kind of career that interests you (Martin, 1997). A person’s combination of the two middle letters has particular importance on the career choice you pick. That is the combination of perception (sensing or intuition) and judgment (thinking and feeling) seems to have the most influence on which kinds of careers will attract you (Martin, 1997). The individual’s type can provide the career counselor with useful information as well as the client on a variety of issues related to career choice. Based on I verse E, this will determine a persons need for social interaction, J verse P can interpret how organized an individual needs to be verse how flexible they can be (Gordon Martin, 2004). Obviously there is more to an individual them there type so it is also necessary for the individual to make decisions for a career choice. Under the assumption a career counselor would have knowledge and be educated on the Myers Briggs assessment this specific tool could be beneficial for job placement of career choice. If people gain insight in to what motivates them, possibly they could choose a career that would satisfy that need.

Research On The Native American Tribes History Essay

Research On The Native American Tribes History Essay Native American tribes from far west coast all the way to the east coast experienced life differently due to conditions of the land. How did the geographical location of tribes affect the life styles of the Native Americans? There were hundreds of tribes and each was unique in a variety of ways from clothing and language; to hunting and gathering resources. Native Americans living in the middle of the United States may have had the best rate, due to the vast land, weather conditions, and food resources. When most Americans think of Indians they refer to the people of the Great Plains; hunting buffalo, war attire, and teepees are commonly what they think of. The tribes of the Great Plains were large in numbers. The reason that this area of tribes is so well recognized is that they were able to maintain life longer then any other areas of Native Americans. One tribe from the Great Plains was the Comanche Indians. The Comanche were a strong group of Indians after obtaining horses in the late 1600s. Horses gave them an advantage in taking over larger areas of land all the way from southwestern Kansas, eastern New Mexico, western Oklahoma, Texas, southeastern Colorado, and northern Mexico. The life style of the Comanche people was based on one thing†¦ the horse. The Comanche people would not have been as successful without this animal. They would breed and maintain huge herds of horses, and then would trade them to the native people of the northern plains. They also tracked the wild mustang herds that roamed the areas. The children of the tribes would obtain a horse of there own at the age of four or five, they would train it and then would become successful hunters. The women of the tribes would sometimes hunt antelope with the men. The young men of the tribes used the horses for war as well as hunting buffalo. The men became such good riders that they could hang off the side of their horse in battle and shoot arrows under the neck of the horse, using the horse as a shield. Another major part of the life for the Great Plains Native Americans was war. The Comanche people killed more non Indian people then any other tribe. By 1840 the Comanches had allied themselves with several other tribes; Arapaho, Cheyenne, and Kiowa. When Mexico became independent in 1821 and Texas fell into the rules set by Mexico, which did not go over well for a lot of the people coming to Texas, the Comanche people were killing most of the travelers. They were also attacking anyone tha t was traveling on the Santa Fe Trail. The most famous battle involving the Comanches was the battle of the Alamo. The Comanche tribe consisted of many different smaller tribes. These bands were considered one because they spoke the same language. It was believed that the Comanche were part of the Shoshone tribe originally. A similarity in language is why people believe that these two may have branched apart. The Shoshone tribe along with many other tribes covered the Great Plains stretching from the Rocky Mountains to the Mississippi River and from Central Texas all the way up to Alberta, Canada. These people lived on wild game from large animals to small, mostly living on buffalo. The people would use almost every part of this animal from the hide to the bones and everything in between. It is thought that before the 1500s the only two non farming tribes were the Blackfoot and Comanche tribes. Even though the tribes of the plains were very successful using the land other tribes in different regions were not so fortunate. The land territory used by the Northwest Native Americans is not large. It is about 2,000 miles in length and only about 150 mile wide. However, the vast area of water they inhabited by was very useful to them in their survival. A majority of the Northwest is made up of islands and large mountain ranges. With the chain of islands to the west and the mountains to the east, the Native Americans would live on the edge of the oceans. This protected them from a lot of the elements such as ocean storms, the abundance of rain, and the cold conditions that would come during the winter months. Due to the amount of water that would come upon this region the trees and vegetation were plentiful. The huge trees that grew in this area were used for many things within the tribes. The Nootka tribe located in the Vancouver Island area, used the huge trees to make many item s like totem poles, their living courts, and at least six different styles of canoes. Canoes were the mood of means for the people of the Northwest coast line. A vast majority of the hunting was done by water, however, some game animals were hunted in the winter months due to the harsh conditions of the Northwest coast. Whale hunting provided the Nootka tribe with a lot of great materials like oil, bones for tools, baleen for trapping, and of course plenty of meat. The Nootka tribe was the only tribe to hunt whales because of there size. The leader of the canoe would have been given this position from his father, and he would harpoon the whale first, he would also receive the first piece of the whale when it was returned to shore to be rationed out between the others. Fish trades between the whites were often, and if the Nootka were ever crossed by the whites they would kill them with no hesitations. The buildings constructed by the Nootka tribe were amazing in there size, some time s being 100 feet in length and 40 feet in width. There were built with large planks of cedar and each plank was removable. The homes were inhabited by several families of the tribe. The leader of the home would sleep in the rear right corner of the home, and the next of kin would inhabit the left rear corner of the home. The front of the home nearest to the door would be stocked with supplies. Outside the front doors of the homes would be large totem polls carved into them would be faces of animals. The faces were chosen by the shaman or people in secret societies. Since these people lived on the coastal shores they came in to contact with white man sooner then others. Another costal tribe that came in contact with non Native Americans was the Cherokees, located on the Southeast coast. In 1540 Spanish explorers crossed into the Cherokee territory. Then French and English traders from the north and east started to appear making trade prominent for the Southeast Indians. The Cherokees were allies with the British in the French and Indian War. The Cherokee helped the British in the conflicts that took place, but only supported them for five of the seven years, after a dispute over a group of wild horses and scalps that had been claimed for bounty. For 2 years the British were in a war with the Cherokee Indians. The Cherokee finally surrendered, they were required to release a huge piece of land that was next to British settlements. After many difficult periods, the Cherokee knew that they were experienced in agriculture and rebuilt their lives based on this fundamental skill. The tribes of the Southeast were able to grow massive crops due to the land conditions. This also benefited them, because large crops meant sizable communities. They grew many of the foods that are familiar with Thanksgiving dinners; corn, sweet potatoes, squash, and beans. The tribes of the Southeast did not move often so there homes were constructed were of two shapes, mostly poles tied with vines and covered in mud or animal hide. They hunted and fished every species of animal that inhabited the area. The Cherokee were the only tribe of the Southeast that spoke the language of Iroquoian. The Cherokee tribe watched and learned from the Americans for years, which is why they are so similar to the Americans. The Cherokee even established a government like the United States. Unfortunately neither they nor any other tribe of the Southeast were treated like Americans, an Indian Removal Act was put into place and the American settlers began taking over the Indians lands forcing them west of the rivers. The Trail of tears is one of the worse events in history fo r the Native American Indians. The event was when soldiers forced the natives to move west while the settlers over took their land. Many Indians died on the travel west due to starvation, disease, and weather conditions. It would be countless years later before the Native people would see any reconciliation for what the lands and treatment that they endured. All in all, I have found that Native Americans were equals in the struggles that they faced. Each region faced different challenges with weather, but all were able to adapt to those conditions. Just like American today, languages are slightly different from the Far East to the Great West and everywhere in between. The clothing these tribes wore was similar in many ways, because a large majority of their clothing was made from animal hide. Hides were also used in the making of the lodging that the natives inhabited. Many Native American Indians still have land conservations and continue to live as they did in the early years of American civilization though it will never be as it once was for these people.

Can Fiction be Philosophy? Essay -- Literature Papers

This paper examines the relation between philosophy and literature through an analysis of claims made by Martha Nussbaum regarding the contribution novels can make to moral philosophy. Perhaps her most controversial assertion is that some novels are themselves works of moral philosophy. I contrast Nussbaum’s view with that of Iris Murdoch. I discuss three claims which are fundamental to Nussbaum’s position: the relation between writing style and content; philosophy’s inadequacy in preparing agents for moral life because of its reliance on rules; and the usefulness of the moral work engaged in by readers of novels. The evaluation of these claims requires a discussion of the nature of philosophy. I find that Murdoch and Nussbaum agree on the ability of literature to contribute to moral understanding, but disagree on the issue of what philosophy is. Therefore, they disagree on the question of whether certain works of fiction are also works of philosophy. I argue tha t the task Nussbaum assigns philosophy is too broad. Through the use of critical and reflective methods, philosophy should examine and sort moral claims. Literary, philosophical and religious texts contribute to moral eduction; keeping them separate helps us appreciate their distinct contributions, as well as respect their distinct aims and methods. Therefore, I conclude that Nussbaum’s inclusion of certain novels in philosophy cannot be sustained. In a recent article, Richard Posner examines the notion, advanced by scholars in the law and literature movement, that "...immersion in literature ... make[s] us better citizens or better people." (1) The focus of his discussion is a set of assertions, including a number made by Martha Nussbaum, concerning the moral influenc... ...h draws the following distinctions: literature does many things, philosophy does one thing (has one aim); literature is natural, philosophy is counter-natural; literature arouses emotion, philosophy tries to eliminate emotional appeal; literature is indirect, philosophy is direct; literature has no problem to solve, philosophy seeks to solve a few technical and abstract problems; literature is concerned with aesthetic form, philosophy does not aim at formal perfection. Murdoch says that she sees "no 'general role' of philosophy in literature" (p. 242). (15) See Frank Palmer, Literature and Moral Understanding (Oxford: Oxford University Press, 1992), chapter 8. (16) In considering what is characteristic of philosophy, I was helped by reading Derrida and Wittgenstein, by Newton Garver and Seung-Chong Lee, (Philadelphia: Temple University Press, 1994), chapter 6.

Catcher In The Rye :: Essays Papers

Catcher In The Rye â€Å"Oh literature, oh the glorious Art, how it preys upon the marrow in our bones. It scoops the stuffing out of us and chucks us aside† (David Herbert Lawrence). Well-written works of literature have the undeniable ability to kidnap readers, carry them away into the story’s imaginary world, and hold the reader for ransom, away from a world where they may not be anticipating the return. This type of literary escape is scarce in today’s fast-paced society. One is submitted into a fantasy, in which opinions and ideas about the characters and situations expand beyond all possibilities. Literature acts as a valuable aid for self-growth; it nourishes intellect, cheers one up, or relaxes mind and spirit. Nikki Giovanni asks the question, â€Å"ever been kidnaped/by a poet† (Giovanni 346). If one has not yet been enriched by this feeling, the mystery must be unveiled. To say that I have experienced this feeling from only one piece of literature would prove a great injustice to my literary history. There have been countless moments in my life where I have left time and place to enter a world created by the author, but perfected by my own interpretations and impressions. The literary work that stands out most my mind is The Catcher in the Rye by J.D. Salinger. This is one of the most absorbing novels I had the privilege to read. The plot of this story concerns a young man, Holden Caulfield, being expelled from one of a long list of schools. The intriguing part of this story is how he perceives and understands his own human condition. He experiences unexplained depression and erratic behavior, which leads to an eventual nervous breakdown in a world he views as invaded by â€Å"phony† adults who corrupt innocent children. The title is justified when Holden is talking to his little sister. She asks what he wants to be when he grows up. He asks her if she’s ever heard the song â€Å"If a body catch a body comin’ through the rye.† He continues: I keep picturing these little kids playing some game in this big field of rye and all. Thousands of little kids, and nobody’s around-nobody big, I mean-except me. And I’m standing on the edge of some crazy cliff.