FINANCE – Exercises 9.1, 9.4 and 9.7 FINANCE – Exercises 9.1, 9.4 and 9.7 Question Complete Exercises 9.1, 9.4 and 9.7. Use the Excel document below to record your answers. Note: For 9.7, provide a short response to the following (9.7j): "Use the measures in 9.7h and i for the final comparison among the three sites, and discuss potential problems at each site or overall for the company. What are your recommendations to correct them?" Exercise 9.1: The chief at the ultrasound division of the radiologydepartment in a community hospital would like to measure the multi-factor productivity for a “complete abdomen” procedure. The last three years of data were accumulated, as shown in Table EX. 9.1 TABLE EX 9.1 Measurement Year 1 Year 2 Year 3 Price ($) 880 883 886 Volume 5,583 6,312 6,129 Labor ($) 75,000 77,000 80,000 Materials ($) 2,750 2,900 3,100 6,500 6,700 7,000 a. What are the multi-factor productivity ratios for these years? b. What can you conclude about the productivity trend for this procedure? Exercise 9.4: Calculate the case mix index for the following hospitals, which use the same patient classification system, using the data in Table EX. 9.4. TABLE EX. 9.4 Patient Classification Direct Care Hours Hospital 1 Hospital 2 Hospital 3 Hospital 4 Low-level care 3.0 0.50 0.35 0.30 0.20 Medium-level care 6.0 0.35 0.40 0.30 0.25 High-level care 9.0 0.10 0.15 0.22 0.30 Extreme care 12.0 0.05 0.10 0.18 0.25 Exercise 9.7: The PERFORMSBETTER MEDICAL CENTER (PMC) , a three-site urology group practice, requires productivity monitoring. To create a benchmark for future years and to be able to compare performance to similar peer practices, the data in Table EX 9.7 were gathered for each of the three lacations. TABLE EX 9.7 Measurements/Sites Location 1 Location 2 Location 3 Annual Visits 135,000 94,000 101,000 Annual Paid Hours 115,000 112,000 125,000 Patient Classification (Based on CPT Coding) Initial Visit (.55)* .30 .10 .15 Low-Level Decision Making (.50) .40 .20 .15 Medium -Level Decision Making (.75) .20 .40 .35 High -Level Decision Making (1.40) .10 .30 .35 Skill-Mix Distribution Specialists ($110/hr.)+ .50 .30 .70 General Practitioners ($85/hr.) .30 .50 .30 Nurse Practitioners ($45/hr.) .20 .20 .00 *Represents total hours of direct care required per patient visit within the category + Represents hourly compensation including fringe benefits for the skill level Assume that 1 general practitioner = .75 specialists, and 1 nurse practitioner = .35 specialists for economic measure of skill substitution. Calculate: a. Work hours/visits b. Adjusted work hours /visits c. Work hours /adjusted visits d. Adjusted work hours/adjusted visits ? e. Total salary expense/visits f. Total salary expense /adjusted visits ? g. Percent of work hours in direct patient care h. Percent of adjusted work hours in direct patient care ? i. Total salary expense/hours of direct patient care ? ?Use these measures for the final comparison among the three sites, and discuss potential problems at each site or overall for the company. What are your recommendations to correct them? Week 5 Exercise Assistance Exercise 9.1 a: Formula 9.2 and Example 9.2, p. 208 Exercise 9.4 a: Formula 9.8 and Example 9.8, p. 218-219 Exercise 9.1: a. Formula 9.2 Multi-factor Productivity = Service Item * Price / Labor + Material + Overhead EXAMPLE 9.2: A specialty laboratory performs lab tests for the area hospitals. During its first two years of operation the following measurements were gathered; Measurement Year 1 Year 2 Price per test ($) 50 50 Annual tests 10,000 10,700 Today labor costs ($) 150,000 158,000 Material costs ($) 8,000 8,400 Overhead ($) 12,000 12,200 Exercise 9.4: a. Formula 9.8 Case mix index j = ? Wi Pij where Wi = weight for ith category care Pi j = percent of patients for acuity category i in unit j EXAMPLE 9.8: Unit A and unit B (from Example 9.3), medical care units in Memorial Hospital , classify patients into four acuity categories (Type 1 through Type IV), with direct care requirements per patient day being respectively , 0.5, 1.5, 4.0, and 6.0 hours. Annual distributions of patients in these four acuity categories in Unit A were 0.15, 0.25, 0.35, and 0.25. Annual distributions of patients in Unit B were 0.15, 0.30, 0.40, and 0.15. Calculate the case mix for these two units, and determine which unit has been serving more severe patients. Solution: Using formula (9.6), first calculate the weights for each of the four categories W1 = H1 / ? H1 / n = 0.5 / (0.5 + 1.5 + 4.0 + 6.0) / 4 = 0.5 / 12 / 4 = 0.5/3 = 0.17 W2 = H2 / ? H1 / n = 1.5 / (0.5 + 1.5 + 4.0 + 6.0) / 4 =1.5 / 12 / 4 = 1.5/3 = 0.5 For 9.7, provide a short response to the following (9.7j): "Use the measures in 9.7h and i for the final comparison among the three sites, and discuss potential problems at each site or overall for the company. What are your recommendations to correct them?" W3 = H3 / ? H1 / n = 4.0 / (0.5 + 1.5 + 4.0 + 6.0) / 4 =4.0 / 12 / 4 = 4.0/3 = 1.33 W4 = H4 / ? H1 / n = 6.0 / (0.5 + 1.5 + 4.0 + 6.0) / 4 =4.0 / 12 / 4 = 6.5/3 = 2.0 Then apply formula (9.8) to calculate the case mix as: Case mix index A = ? Wi PiA =(0.17 * 0.15) + (0.5 * 0.25) + (1.33 * 0.35) + (2.00 * 0.25
PSY 270 Learning Theories MCQs PSY 270 Learning Theories MCQs Question Publisher: Pearson: Allyn & Bacon PSY 270 Learning Theories Text: Learning and Memory 4th Edition, 2009 ISBN: 10: 0205658628/ 13: 9780205658626 Authors: Scott Terry Learning Theories Multiple Choice Questions (Enter your answers on the enclosed answer sheet) 1. The central question for the field of Learning is: (a) How do genetics influence behavior? (b) What role does the environment play in the development of mental processes? (c) How do we come to have knowledge? (d) Why do learning disabilities develop? 2. Which of the following could be considered valid ways to measure learning? (a) the rate at which an animal presses a bar in an experimental chamber (b) the degree to which one's respiration rate changes from one situation to another (c) the ability of an individual to recall material while completing an exam (d) all of the above 3. Which of the following is not demonstrative of learning? (a) possessing factual knowledge (b) the acquisition of a new skill (c) experiencing a surge in one's attentional ability following the consumption of a stimulant medication (d) feeling more competent after training, compared to before training 4. One's potential for learning could be demonstrated if: (a) acquired knowledge is used after it is initially obtained (b) acquired knowledge is used as it is obtained (c) acquired knowledge is used before it is obtained (d) none of the above Which of the following changes in behavior are typically excluded from a formal definition of learning? (a) changes that are transient (b) permanent changes in behavior (c) changes in one's behavioral repertoire (d) none of the above 6. Bandura's "BoBo doll" experiment illustrated the distinction between: (a) physiological and affective changes in behavior (b) potential and actual changes in behavior (c) potential and maturational changes in behavior (d) actual and physiological changes in behavior Changes due to maturation are excluded from the definition of learning because: (a) they may arise from innate forces (b) neural (c) they occur independent from one's experiences (d) all of the above Which of the following is a maturation-based, as opposed to experience-based, change in behavior? (a) a rat's faster pace through a maze after 10 attempts through the maze (b) a decrease in one's anxiety level towards horror films after viewing one horror film per day for an entire year (c) developing aggressive tendencies after viewing models acting in an aggressive manner (d) bone growth 9. Habituation can be measured by: (a) observing whole-body startle reactions to loud tones (b) measuring the amount of blood flowing into one's brain (c) measuring changes in the electrical conductivity of the skin (d) all of the above Which of the following is most likely to result in suppressed responding during a habituation experiment? (a) spaced presentations (b) massed presentations (c) savings (d) generalization 11. Which of the following is most likely to result in durable habituation? (a) spaced presentations (b) massed presentations (c) savings (d) dishabituation After habituating his animals to a visual stimulus, Dr. Stillman presents a novel tone to his subjects. Following the presentation of the tone, the animals are again shown the initial visual stimulus, but they no longer habituate to this event. What has occurred? (a) generalization (b) sensory adaptation (c) savings (d) dishabituation After habituating his animals to a dark-blue circle, Dr. Stillman presents a light-blue circle to his subjects and finds that they continue to habituate to this novel item. What has occurred? (a) generalization (b) sensory adaptation (c) savings (d) dishabituation 14. Effector fatigue occurs when: (a) sensory receptors lose their ability to detect changes in the environment (b) one's response system is depleted (c) a subject exhibits an orienting response to a stimulus (d) none of the above 15. Neurons directly involved in the reflex arc have been labeled: (a) Type S (b) Type R (c) Type H (d) Type A , 6. Neurons directly involved in the reflex arc have been labeled __ , and are closely related to the process of __ . (a) Type S; sensitization (b) Type S; habituation (c) Type H; sensitization (d) Type H; habituation Learnin Theories Neurons that playa major role in the general level of arousal of the nervous system have been labeled: (a) Type S (b) Type R (c) Type H (d) Type A 18. Why is a CR sometimes called an anticipatory response? (a) because a subject anticipates that making a CR will lead to some type of reward (b) because a subject makes a CR during the presentation of the US (c) because a subject makes a CR during the presentation of the CS (d) none of the above Which of the following methods of classical conditioning is focused on the survival value of conditioned associations? (a) eyeblink conditioning (b) SCR measurement (c) conditioned taste aversion (d) all of the above Dr. Williams is interested in studying classical conditioning, but she feels that manipulating reflex-evoking USs in unethical. To work around Dr. Williams's ethical standards, she should use: (a) evaluative conditioning (b) eyeblink conditioning (c) SCR measurement (d) none of the above 21. One possible drawback to evaluative conditioning is: (a) the reflexes studied are difficult to observe (b) the SCRs that are to be evaluated can be painful to subjects (c) the traditional CRs used with the procedure are too intense (d) none of the above 22. Questions about evaluative conditioning have addressed (a) whether or not this process is truly classical conditioning (b) the consciousness status of preference changes (c) researchers should utilize verbal data during this procedure (d) all of the above 23. Unconditioned Stimuli: (a) have no biological significance to an organism (b) are neutral stimuli (c) cannot have their significance acquired (d) none of the above 24. Unconditioned Stimuli: (a) can have a sensory element to them (b) are devoid of emotional significance (c) do not typically elicit specific reactions (d) are unidimensional 25. Which of the following could serve as a (S? (a) the passage of time since the most recent US (b) a tone (c) one's external environment (d) all of the above _________________________________________________________________________________ Multiple Choice Questions (Enter your answers on the enclosed answer sheet) In the last 3 months, Mike never knows when he is going to get his allowance from his parents. He knows that he gets paid about every week, but sometimes his allowance comes 10 days after the previous one, sometimes only 4 days separate his allowance, while some payments come on a regular, 7-day rotation. The type of reinforcement schedule being used is a: (a) variable interval (b) fixed interval (c) variable ratio (d) fixed ratio In a schedule, reinforcement occurs after a fixed number of responses. (a) continuous reinforcement (b) fixed ratio (c) variable ratio (d) fixed interval An experimenter designs their experiment so that a reinforcer is delivered after a subject presses a bar in a Skinner box. To maximize conditioning, which delay interval (between the response and the delivery of the reinforcer) should be used? (a) 1 second (b) 2 second (c) 4 second (d) 8 second The capacity to inhibit immediate gratification in preference for a larger reward in the long run is central to: (a) secondary reinforcement (b) self-control (c) continuous reinforcement (d) token reinforcement 5. The quickest way to reduce an organism's biological need would be to use: (a) secondary reinforcement (b) self-control (c) primary reinforcement (d) token reinforcement A teacher giving a student a coupon they can exchange for a pencil, candy, or other reward is an example of this type of reinforcement. (a) secondary and primary reinforcement (b) self-control and token reinforcement (c) primary and token reinforcement (d) secondary and token reinforcement After getting a good grade on an exam, Julie's mom gives Julie a big hug. The behavior of Julie's mom in this situation could best be described as: (a) secondary reinforcement (b) social reinforcement (c) primary reinforcement (d) token reinforcement Sales associates' attempts to help customers are sometimes rewarded with sales. Though which customer will buy may be unpredictable, more attempts should produce more sales. Such a schedule would illustrate _ reinforcement: (a) variable interval (b) variable ratio (c) fixed ratio (d) fixed interval 9. A reinforcer: (a) only has its reinforcing qualities in its originally-used context (b) does not always lead to satisfaction (c) decreases the frequency of the operant response (d) possesses transsituationality Which of the following could occur within a participant during punishment training? (a) aggression (b) conditioned fear (c) avoidance of the situation (d) all of the above Dr. Smith is trying to teach Billy to WANT to do his homework, because of the personal satisfaction that homework completion will bring to Billy. Dr. Smith is essentially trying to enhance Billy's: (a) extrinsic motivation (b) intrinsic motivation (c) latent learning (d) biofeedback ability 12. A reward can interfere with a punisher when: (page 138) (a) reward and punishment fail to arouse approach-avoidance conflict (b) the punishment is not consistent (c) the punishing event becomes a secondary positive reinforcer (d) none of the above- rewards never interfere with punishment After Susie runs away from her mother and into the street, she is almost hit by a passing car. Following this event, Susie's mother punishes her for her behavior. Research shows that: (a) Susie might continue to misbehave, in an even worse manner (b) the punishment might have no effect on Susie (c) both a and b (d) neither a nor b 14. Self-Injurious Behavior tends to be treated with: (a) reinforcement (b) punishment (c) aversion therapy (d) learned helplessness Skinner's stance of the use of punishment in treating Self-Injurious Behavior (SIB) was that: (a) it should not be done because it is immoral (b) it should not be done because it only reinforces the punisher (c) it should be done if it is brief, harmless, and contingent on SIB (d) it should be done in an intense and painful way, in order to be effective in eliminating the SIB Whenever Billy cries at the supermarket, his mom and dad buy him a candy bar, and find that with each trip to the store, Billy cries more and more. What is happening? (a) Billy's responses are generalizing (b) negative reinforcement- Billy has learned that when he cries at the store, he gets a candy bar (c) masochistic behavior (d) none of the above- there is no relation between the candy bar and Billy's behavior Ernie's car has an automatic transmission with the gear shift behind the steering wheel. Earlier today, however, he drove his mom's car, which has its automatic transmission gear shift on the floor of the car. As he tried to drive his mom's car out of her driveway, he reached for the gear shift behind the steering wheel, although it wasn't there. Ernie's behavior in this situation is illustrative of: (a) retroactive interference (b) proactive interference (c) anchoring (d) none of the above As a result of taking this test today, you are having a difficult time recalling the material you studied yesterday, for a test in tomorrow's calculus class. The memory deficit described here illustrates: (a) retroactive interference (b) proactive interference (c) anchoring (d) remote associations 19. Response learning can be enhanced by: (a) using meaningful response items (b) using nonmeaningful response items (c) the experimenter being vague (d) responses having few associations Which of the following can influence the degree to which items in a paired associate learning task become connected to one another? (a) prior knowledge (b) preexisting associations Ic) cognitive elaboration (d) all of the above Dr. Smith gives his experimental subjects the words BOY and SKY to learn in a paired associate task. After presenting subjects with these two words, subjects must generate a sentence that uses both of the words. Dr. Smith's methodology is studying the effect of which of the following processes on paired-associate learning? (a) free recall (b) cognitive elaboration (c) memorization (d) direction of associations When presented with the stimulus word "BASKET" and asked for a response, Jody replies "BALL:'This response is typical of research looking into which aspect of paired associate learning? (a) S-R mapping (b) cognitive elaboration (c) prior knowledge (d) direction of associations Enhanced recall for information presented in an earlier (as opposed to later) portion of a word list is referred to as: (a) the recency effect (b) the primacy effect (c) anchoring (d) paired-associate learning The existence of long-term memory can be said to be supported by the occurrence of: (a) the recency effect (b) the primacy effect (c) anchoring (d) paired-associate learning The idea that words from the same semantic category can be recalled together even if they were not presented as part of the same list is the core idea underlying: (a) categorical clustering (b) subjective organization (c) associative clustering (d) matrix recall ________________________________________________________________________________________ Learni Theories Multiple Choice Questions (Enter your answers on the enclosed answer sheet) You are asked "Who was the first president of the United States?"To answer this question, you would most likely have to retrieve information from: (a) short-term memory (b) semantic memory (c) episodic memory (d) procedural memory You are asked "Where were you on 9/1 1 ?" To answer this question, you would most likely have to retrieve information from: (a) short-term memory (b) semantic memory (c) episodic memory (d) procedural memory The finding that certain amnesiacs have impaired episodic LTM but preserved semantic LTM (or vice-versa) suggests that: (a) LTM is always damaged in amnesia (b) STM is always damaged in amnesia (c) episodic and semantic LTM are distinct from one another (d) doctors don't really understand the disease This anomalous forgetting phenomenon describes when a person thinks they have come up with an original idea, only to realize later it was suggested by someone else. (a) cryptomnesia (b) deja vu (c) fugue reaction (d) none of the above 5. Which of the following is NOT known to produce memory loss? (a) electroconvulsive therapy (b) an unusual word appearing in the middle of a list of other words (c) the inducing of frustration in infants (d) none of the above The answer to which of the following questions would most likely involve activation of the mechanism(s) behind implicit memory? (a) "When did you graduate from high school?" (b) "When is your birthday?" (c) "How do you drive a stick shift vehicle?" (d) "Where were you on 9/11?" 7. Implicit Memory: Explicit Memory as Unconscious: (a) Inactive (b) Indirect (c) Conscious (d) Retention 8. A test that makes direct reference to a prior episode is most likely assessing: (a) incidental memory (b) implicit memory (c) working memory (d) explicit memory 9. Mary's knowledge of how to drive a car is most likely originating from her: (a) explicit memory (b) procedural memory (c) episodic memory (d) semantic memory Which of the following features has been identified as being a critical characteristic of STM? (a) unlimited capacity (b) lack of potential for forgetting (c) stores items verbally (d) acoustic encoding According to the word-length-effect, which of the following words has the best chance of being recalled correctly? (a) INCARCERATION (b) THOUGHTFULNESS (c) TIRE (d) MOUNTAINS Learni Theories The ability to recall, in order of presentation, which of the following number of items from a sequence of items, as indicative of a normal adult memory span: (a) 12 (b) 4 (c) 7 (d) 2 13. The suffix effect tends to: (a) enhance recall of recently-presented information (b) enhance recall of information presented 24 hours or more prior to recall (c) diminish recall of recently-presented information (d) diminish recall of information presented 24 hours or more prior to recall 14. The impairment in patient K.F. suggests that: (a) one needs STM to get information into LTM (b) STM is not necessary for the transfer of information into LTM (c) LTM has a limited capacity (d) STM actually has an unlimited capacity Which is NOT listed in your text (Box 8.2) as a condition which can cause memory loss? (a) Lyme disease (b) toxic poisoning from bad shellfish (c) alcohol poisoning (d) all of the above can cause memory loss 16. Emotional events are highly recallable because: (a) they tend to be non-distinctive, inhibiting interference from external factors (b) they allow our attention to wander (c) they involve unconscious, but not conscious, memory processes (d) the bodily arousal occurring with emotions enhances memory formation According to McCarthy and Warrington (1990) which of the following is NOT a purpose of short term memory? (a) familiarity (b) problem solving (c) language comprehension (d) gateway to long-term memory , 8. High amounts of domain-specific knowledge can lead to the development of: (a) novice ability (b) expert ability (c) implicit memory (d) procedural memory , 9. The testing effect produces the effect it does because: (a) testing is less challenging than continued studying (b) transfer-appropriate processing mechanisms are engaged (c) testing is not connected to studying (d) none of the above Of all of the lectures in his Introductory Economics class, Tom remembers the class about global economics best because the teacher wore all of his clothes backwards and inside-out. The teachers was seemingly trying to encourage: (a) maintenance rehearsal (b) the recency effect (c) the formation of an implicit memory (d) the von Restorff effect One reason why textbooks place critical terms in bold-face is due to the premises of: (a) maintenance rehearsal (b) the recency effect (c) the formation of an implicit memory (d) the von Restorff effect The enhanced recall of distinctive items, and the impaired recall of information presented just prior to the distinctive stimuli, is referred to as: (a) the anterograde amnesic effect (b) the retrograde amnesic effect (c) the von Restorff effect (d) the recency effect The occurrence of distinctive stimuli impairing the recall of information presented after the distinctive items is referred to as: (a) the anterograde amnesic effect (b) the retrograde amnesic effect (c) the von Restorff effect (d) the recency effect At the beginning of yesterday's sociology class, Dr. Smith showed highly suggestive pictures of men and women to illustrate the different forms that pornography can take. After this 5-minute slide show, Dr. Smith gave a 45-minute lecture of pornography and modern society. However, immediately after the class ended, the students had no memory of the lecture-- all they could recall were the sexually explicit photographs shown at the start of class. This impaired memory is illustrative of: (a) the anterograde amnesic effect (b) the retrograde amnesic effect (c) the von Restorff effect (d) the recency effect 25. The spacing effect suggests that: (a) massed practice is better than distributed practice (b) distributed practice is better than massed practice (c) massed and distributed practice are equal in their utility (d) none of the above ________________________________________________________________________________ Multiple Choice Questions (Enter your answers on the enclosed answer sheet) If a typical person is told to/Name a type of mammalr which of the following responses would be LEAST likely to be named? (a) dog (b) cat (c) whale (d) horse When retrieving the concept CAR, the concept SPEEDING TICKET is also retrieved. What is the name of the concept that most directly explains why these two ideas are recalled together? (a) priming (b) prosopagnosia (c) association/ spreading of activation (d) procedural memory Adam is trying to remember information for his psychology exam, but similar information that he studied in sociology is also being retrieved, interfering with his thinking process. This interference is most similar to: (a) priming (b) the fan effect (c) spreading of activation (d) procedural memory Ever since his car accident, Joe has difficulty remembering what his friends do for a living, although he can remember their names. This dysfunction is evidence for: (a) the modularity of episodic memory (b) the modularity of semantic memory (c) the formation of an implicit memory (d) the validity of spreading of activation An early, but ultimately incorrect, approach to understanding the biology of memory was: (a) the modularity approach (b) long-term potentiation (c) the formation of memory molecules (d) all of the above Remembering that improves over successive attempts at reproduction of the studied material is: (a) hypermnesia (b) encoding specificity (c) distinctiveness (d) none of the above 7. Motor skill learning has qualities that make it illustrative of: (a) procedural learning (b) declarative memory (c) neither a or b (d) both a and b As Melanie sits in class paying attention to the new material being presented by her professor, this information, in its unconsolidated state, is likely being processed in which storage system? (a) sensory memory One study on remembering knowledge learned in school assessed learning 4 and 11 months after completion of a course. Grades fell about on the delayed tests. (a) 10 (b) 20 (c) 50 (d) none of the above , O. After practicing all summer long, Madison has finally learned how to make a baseball curve when she throws it. This ability can best be described as: (a) implicit learning (b) spatial learning (c) stimulus-response learning (d) motor skill learning Learni Theories Tommy has been running the 1-mile race for his track team for the past 5 years. His best times in each of the past 5 years, respectively, have been 5:30,5:02,4:40,4:30, and 4:25. Assuming his training proceeds according to plan, which of the following times should he be capable of running this year, according to the power law? (a) 3:59 (b) 4:02 (c) 4:23 (d) 4:10 12. The power law focuses on the relationship between motor skills learning and: (a) practice (b) feedback (c) motivation (d) strength Louie spent 4 hours yesterday afternoon learning how to ride a new ail-terrain vehicle, and had his competence tested over an obstacle course. He completed the course, but made 7 driving errors while on the course. After getting a good night's rest (and without additional driving practice), Louie returned to the course today and completed it with only 2 errors. This skill improvement is best referred to as: (a) implicit learning (b) practice independent learning (c) practice dependent learning (d) massed practice Janet is learning how to type, in the context of a single-session lab-based psychology experiment. To maximize typing performance in this context, the best type of feedback should be delivered how soon after each typing trial? (a) 1 minute (b) 1 hour (c) immediately (d) 10 minutes. 15. The self-guidance hypothesis suggests that: (a) frequent feedback is the best way to improve motor skills (b) delayed feedback allows one to learn how to correct their own errors (c) delayed feedback inhibits motor skill learning (d) people can guide themselves when learning a motor skill-feedback is not necessary 16. Which individual is likely to show the best classical conditioning ability? (a) a 27-yearold (b) a 7-year-old (c) a z-year-old (d) a 72-year-old 17. Prenatal classical conditioning involves: (a) exposing a child to a CS and US immediately after birth (b) testing for a conditioned response at 1 month, and then 1 year, after birth (c) exposing a fetus to CS-US pairings (d) none of the above 18. Identical twins tend to show similar memory ability on tasks involving: (a) short-term memory (b) digit span (c) sensory memory (d) associative memory 19. Episodic memories can be assessed during infancy by using: (a) classical conditioning (b) habituation (c) dishabituation (d) none of the above 20. Childhood amnesia may be the result of: (a) prenatal exposure to alcohol (b) enhanced hippocampal activity during the first year of life (c) well-formed meta memory skills (d) diminished memory capacity during infancy, compared to adulthood Very young children tend to rely on data to encode information, whereas older children and adults utilize data during encoding. (a) sensory; motor (b) sensory; verbal (c) verbal; motor (d) motor; sensory Cindy, a 6-year-old, is presented with several random strings of letters to commit to memory. Which of the following strings is she most likely to remember in the correct order? (a) RQY (b) BHFZP (c) MPLSTGX (d) WYZDHLPMT 23. Developmental disabilities may be caused by: (a) birth defects (b) head injury (c) malnutrition (d) all of the above In a l-roorn schoolhouse with students of all ages, Mr. Smith notices that some of his students are taking notes about what is being discussed in class, whereas others are not. Which of the following students would be most likely to be one of the students taking notes? (a) Joe, a 5-year-old boy (b) Jen, a 6-year-old girl (c) Victor, a s-year-old boy (d) Rhonda, a 12-year-old girl Dr. Marie has a 23-year-old female patient that is having problems with her spatial memory. Giving this patient an estrogen supplement to boost her memory will likely have what effect on her memory dysfunction? (a) it will eliminate it (b) it will make it worse (c) it will have no long term impact (d) it will make her smarter
Explain how the management practices of planning, leading, organizing, staffing, and controlling are implemented in yo Explain how the management practices of planning, leading, organizing, staffing, and controlling are implemented in yo Question Explain how the management practices of planning, leading, organizing, staffing, and controlling are implemented in your workplace. You will analyze the application of these management concepts to your place of work; the paper will not be simply a report on the five functions in general. Include specific examples of how each of the functions is practiced in your place of work. Be sure to integrate vocabulary learned throughout this course and citations from the text to support your analysis. The paper should be six to eight pages long and formatted using APA style guidelines.Writing the Final PaperThe Final Paper:Must be six to eight double-spaced pages in length, and formatted according to APA style.Must include a title page with the following:Title of paper"Name""Course name and number""Instructor’s name""Date submitted"Must begin with an introductory paragraph that has a succinct thesis statement.Must address the topic of the paper with critical thought.Must end with a conclusion that reaffirms your thesis.Must use at least five scholarly sources, including a minimum of three from the Ashford Online Library.Must document all sources in APA style.Must include a separate reference page, formatted according to APA style.?Choices of WorkplaceWalmartMcDonaldsKohlsLowes
Economics Question Economics Question Question Consider the extensive-form game of Figure 1 (file attached).A) Find the subgame-perfect Nash equilibrium by backward induction.B) Write down the matrix for the strategic form of the game. Make player 1 the row player.C) Find all Nash equilibria in pure strategies of the strategic form game.
Crypton Cost of Capital Crypton Cost of Capital Question Crypton electronic has a capital structure consisting of 42% common stock and 58% debt. A debt issue of $1000 par value, 5.7% bonds that mature in 15 years and pay annual interest will sell for 973. Common stock of the firm. Is currently selling for 30.43 per share and the firm expect to pay$2.25 dividend next year. Dividends have grown at the rate of 5.1% per year and are expect to continue to do so for the foreseeable future. What is Cryton's cost of capital where the firm's tax rate is 30%? What is Crypton's cost of the capital? ( round to three decimal places)
Research online to analyze how that product or service has been advertised. Research online to analyze how that product or service has been advertised. Question The details of the assignment and requirements are as follows: Choose a product or service from these examples (do NOT invent an example): • Fast food • Class of consumer product • Personal care • Automobile Research online to analyze how that product or service has been advertised. Prepare an 8-to 12-slide PowerPoint® presentation in which you investigate the role of advertising in a culture of consumerism (do NOT use the note section on PowerPoint). Be sure to discuss the following areas: • What are the key persuasive techniques used in advertising for your selected product or service? Illustrate with specific examples, explaining how each technique works. • Discuss whether any of the following critical issues relate or connect with your product or service: o Children and advertising o Advertising in schools o Health and advertising o Political advertising • Find one example of a commercial or advertisement of your product or service that strikes you as particularly creative and appealing. Consider some of the following questions: o What are the elements that are unusual? 22 o What is the target group of the commercial? o How does the commercial appeal to consumers? o Why do you believe this commercial to be effective in brand name recognition? o Who determines ethical standards for advertising? o How are ethical standards met (or pushed to their limits)? Introduce the topics you will present. Summarize the ways in which advertising has affected American culture. Illustrate your findings with specific examples. If you use external references, make sure to list your references on the last slide. Use bulleted points for presentation content. Include an APA title slide. Format your references consistent with APA guidelines.
Paper on Eastman Kodak Company : Strategic Plan Paper on Eastman Kodak Company : Strategic Plan Question paper on Eastman Kodak Company Write about- A. Implementation Plan of Kodak CompanyB. Mention Change Management StrategiesC. Key Success Factors of Eastman KodakD. Risk Movement Plan Mention refernces
CSU ops400 discussion 1 CSU ops400 discussion 1 Question Within your organization, or one with which you may be familiar, describe how that organization maintains or attempts to maintain competitive advantage. What do they do well? What improvements could they make? Support your answer.Remember that initial postings are due by midnight Thursday (Mountain Standard Time) and responses to your classmates are to be made by midnight Sunday (Mountain Standard Time). Credit will not be given for late discussion responses.Please copy these links into your browser:http://www.youtube.com/watch?v=P9e94laGY50http://www.youtube.com/watch?v=9qQGbN6aMyk
Law question data bank Law question data bank Question 1484. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MC #36 Kristine owns all of the stock of a C corporation which owns the following assets: Adjusted Basis Fair Market Value Accounts receivable $ –0– $ 60,000 Inventory 20,000 30,000 Machinery and equipment* 50,000 90,000 Buildings** 120,000 170,000 Land 80,000 140,000 $270,000 $490,000 * Potential § 1245 recapture of $45,000. ** Straight-line depreciation was used. Her adjusted basis for her stock is $270,000. Calculate Kristine’s recognized gain or loss and classify it as capital or ordinary if she sells her stock for $500,000. . 1485. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MC #37 Devon owns 40% of the Agate Company for which his basis is $300,000. He sells one-fourth of his ownership interest to Bernice for $100,000. Which of the following statements is correct? a. If Agate is an S corporation, Devon has a recognized gain of $25,000, some of which may be capital and some of which may be ordinary income. b. If Agate is a C corporation, Devon has a recognized capital gain of $25,000. c. If Agate is a partnership, Devon has a recognized capital gain of $25,000. d. Only b. and c. are correct. e. a., b., and c. are correct. 1486. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MC #38 Which of the following statements is correct? a. The sale of an unincorporated sole proprietorship is always treated as the sale of the individual business assets. b. The sale of a partnership is treated as the sale of the individual assets only if the sales transaction is structured as the sale of the individual assets. c. The sale of a corporation is either treated as the sale of the corporate stock or as the sale of the individual assets. d. Only a. and b. are correct. e. a., b., and c. are correct. 1487. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MC #39 Which of the following statements is correct? a. The purchase of an unincorporated sole proprietorship is always treated as the purchase of the individual business assets. b. A taxpayer purchasing a corporation in which the assets are appreciated would prefer to purchase the stock of the corporation. c. The purchase of a corporation is always treated as the purchase of the corporate stock. d. Only a. and b. are correct. e. a., b., and c. are correct. 1488. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MA #1-5 Match the following tax attributes with the different forms. A particular attribute may apply to more than one entity form.S corporationC corporationLimited partnershipGeneral partnershipSole proprietorshipAbility of all owners to have limited liability. Ability of all owners to have limited liability. Ability to pass tax attributes through to the owners. Ability to pass tax attributes through to the owners. Ability to pass tax attributes through to the owners. Right of all owners to participate in the management of the business. Number of owners is limited. Ability to have multiple owners. [a] 1. S corporation [b] 2. C corporation [c] 3. Limited partnership [d] 4. General partnership [e] 5. Sole proprietorship 1489. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MA #6-10 Match the following statements:Sale of the individual assets of an unincorporated sole proprietorship by the owner.Sale of the corporate assets by the C corporation.Sale of corporate stock by the C corporation shareholders.Sale of corporate stock by the S corporation shareholders.Sale of an ownership interest by a partner.Gain or loss is calculated separately for each asset and is subject to single taxation. Subject to double taxation. Transaction in this form enables double taxation to be avoided. Transaction in this form enables double taxation to be avoided. The sale is treated as the sale of a capital asset under § 741 subject to ordinary income potential under § 751. Not subject to double taxation on the sale of corporate stock. [a] 1. Sale of the individual assets of an unincorporated sole proprietorship by the owner. [b] 2. Sale of the corporate assets by the C corporation. [c] 3. Sale of corporate stock by the C corporation shareholders. [d] 4. Sale of corporate stock by the S corporation shareholders. [e] 5. Sale of an ownership interest by a partner. 1490. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MA #11-1 Match the following statements:Organization costsAlternative minimum taxNet capital gainNet capital lossCharitable contributionsMust be capitalized, but can be amortized over 180 months. For the corporate taxpayer, the rate is 20%. For the corporate taxpayer, are taxed using the regular tax rates. For the corporate taxpayer, cannot be deducted at all in the current tax year. For the corporate taxpayer, limited to 10% of taxable income before certain deductions. [a] 1. Organization costs [b] 2. Alternative minimum tax [c] 3. Net capital gain [d] 4. Net capital loss [e] 5. Charitable contributions 1491. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MA #16-1 Match the following:S corporationC corporationLimited partnershipGeneral partnershipRealized gains on the contribution of appreciated property to the entity are not recognized by the contributor when an 80% control requirement is satisfied. Realized gains on the contribution of appreciated property to the entity are not recognized by the contributor when an 80% control requirement is satisfied. Contribution of appreciated property to the business entity by an owner is never subject to taxation. Contribution of appreciated property to the business entity by an owner is never subject to taxation. Realized losses on the contribution of loss property to the entity are never recognized by the contributor. Realized losses on the contribution of loss property to the entity are recognized by the contributor unless an 80% control requirement is satisfied. Basis of ownership interest to the owner is dependent on whether gain or loss is recognized to the owner on the contribution of assets to the business entity. [a] 1. S corporation [b] 2. C corporation [c] 3. Limited partnership [d] 4. General partnership 1492. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question MA #20-2 Match the following statements:Technique for minimizing double taxationAMTS corporationsC corporationsPartnershipsNot making distributions to shareholders. Rate for a corporate taxpayer is 20%. Status applies only if elected by the taxpayer. Subject to double taxation. Eligible for special allocations. [a] 1. Technique for minimizing double taxation [b] 2. AMT [c] 3. S corporations [d] 4. C corporations [e] 5. Partnerships 1493. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #1 Agnes is going to invest $90,000 in a business entity. She will manage the business entity. Her projected share of the loss for the first year is $36,000. Agnes’ marginal tax rate is 33%. Determine the cash flow benefit of the loss to Agnes if the business form is: a. A general partnership. b. An S corporation. c. An LLC. d. A C corporation. 1494. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #2 Candace, who is in the 33% tax bracket, is establishing a business which could have potential environmental liability problems. Therefore, she is trying to decide between the C corporation form and the S corporation form. She projects that the business will generate earnings of about $75,000 each year. Advise Candace on the tax consequences of each tax form. 1495. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #3 Mallard, Inc., is a C corporation that is not eligible for the small business exception to the AMT. Its adjusted current earnings (ACE) and unadjusted alternative minimum taxable income (unadjusted AMTI) for 2011 and 2012 are as follows: 2011 2012 ACE $212,000 $250,000 Unadjusted AMTI 175,000 300,000 Calculate the amount of the ACE adjustment for 2011 and 2012. 1496. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #4 Saul’s AMT base is $300,000. Green, Inc.’s (a C corporation) AMT base also is $300,000. a. Calculate the tentative AMT for Saul. b. Calculate the tentative AMT for Green, Inc. c. Why are the amounts in a. and b. not the same since the AMT base for both is $300,000? d. Would your answer in b. change if Green, Inc. was an S corporation? 1497. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #5 Kirby, the sole shareholder of Falcon, Inc., leases a building to the corporation. The taxable income of the corporation for 2011, before deducting the lease payments, is projected to be $300,000. a. What are the tax consequences to Kirby and to Falcon if Kirby leases a building to the corporation for $280,000? b. Is there a potential pitfall? How would it change the tax consequences to Kirby and to Falcon? 1498. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #6 Blue, Inc., has taxable income before salary payments to its president of $700,000 in 2011. Blue is in the 34% tax bracket, and the president is in the 35% tax bracket. a. Calculate the tax liability to Blue if the president’s salary is $400,000 and if it is $100,000. b. What tax benefit is there of paying the larger salary to the president? c. What negative tax result may occur associated with the payment of the higher salary? 1499. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #7 Albert and Bonnie each own 50% of the stock of Crow, Inc. (a C corporation). To cover what is perceived as temporary working capital needs, each shareholder loans Crow $150,000 with an annual interest rate of 5% (same as the Federal rate) and a maturity date of one year. The loan is made at the beginning of 2011. a. What are the tax consequences to Albert, Bonnie, and Crow if the loans are classified as debt? b. What are the tax consequences to Albert, Bonnie, and Crow if the loans are classified as equity? 1500. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #8 Daisy, Inc., has taxable income of $850,000 during 2011, its first year of operations. Daisy distributes dividends of $200,000 to its 10 shareholders (i.e., $20,000 each). Daisy earmarks $361,000 of its earnings for potential future expansion into other cities. a. Calculate Daisy’s total tax liability associated with the current tax year if the $361,000 is treated as representing reasonable needs of the business. b. Calculate Daisy’s total potential tax liability associated with the current tax year if none of the $361,000 qualifies as reasonable needs of the business. 1501. CHAPTER 13—COMPARATIVE FORMS OF DOING BUSINESS Question PR #9 Eagle, Inc. recognizes that it may have an accumulated earnings tax problem. According to its calculation, Eagle anticipates it has accumulated taxable income, before reduction for dividends paid, of $600,000 in 2011. Assume that its shareholders are in the 35% marginal tax bracket. a. Calculate the maximum amount of tax that Eagle and its shareholders might pay if the accumulated earnings tax is assessed. b. Calculate the maximum amount of tax that Eagle and its shareholders might pay if it distributes dividends to prevent an accumulated earnings tax assessment from occurring.
Case 16-5 Tax Effects of accounting changes and error correction; six situations William-Santana, Inc Case 16-5 Tax Effects of accounting changes and error correction; six situations William-Santana, Inc Question Case 16-5 Tax Effects of accounting changes and error correction; six situations William-Santana, Inc. is a manufacturer of high-tech industrial parts that was started in 1997 by two talented engineers with little business training. In 2011, the company was acquired by one of its major customers. As part of an internal audit, the following facts were discovered. The audit occurred during 2011 before any adjusting entries or closing entries were prepared. The income tax rate is 40% for all years. a. A five-year casualty insurance policy was purchased at the beginning of 209 for 35,000. The full amount was debited to insurance expense at the time. b. On December 31, 2010, merchandise inventory was overstated by 25,000 due to a mistake in the physical inventory count using the periodic inventory system. c. The company changed inventory cost methods to FIFO from LIFO at the end of 2011 for both financial statement and income tax purposes. The change will cause a 960,000 increase in the beginning inventory at January 1, 2010. d. At the end of 2010, the company failed to accrue 15,500 of sales commissions earned by employees during 2010. The expense was recorded when the commissions were paid in early 2011. e. At the beginning of 2009, the company purchased a machine at a cost of 720,000. Its useful life was estimated to be 10 years with no salvage value. The machine has been depreciated by the double-declining balance method. Its carrying amount on December 31, 2010, was 460,800. On January 1, 2011, the company changed to the straight-line method. f. Additional industrial robots were acquired at the beginning of 2008 and added to the company’s assembly process. The 1,000,000 cost of the equipment was inadvertently recorded as repair expense. Robots have 10-year useful lives and no material salvage value. The class of equipment is depreciated by the straight-line method for both financial reporting and income tax reporting. Required: For each situation 1. Identify whether it represents an accounting change or an error. If an accounting changes, identify the type of change. 2. Prepare any journal entry necessary as a direct result of the change or error correction as well as any adjusting entry for 2011 related to the situation described. Any tax effects should be adjusted for through the deferred tax liability account. 3. Briefly describe any other steps that should be taken to appropriately report the situation. E 16-24 Balance sheet classification At December 31, DePaul Corporation had a 16 million balance in its deferred tax asset account and a 68 million balance in its deferred tax liability account. The balances were due to the following cumulative temporary differences: 1. Estimated warranty expense, 15 million: expense recorded in the year of the sale; tax-deductible when paid (one year warranty). 2. Depreciation expense, 120 million: straight –line in the income statement; MACRS on the tax return. 3. Income from installment sales of properties, 50 million: income recorded in the year of the sale; taxable when received equally over the next five years. 4. Bad debt expense, 25 million: allowance method for accounting; direct write-off for tax purposes. Required: Show how any deferred tax amounts should be classifies and reported in the December 31 balance sheet. The tax rate is 40%. E 16-25 multiple tax rates; balance sheet classification Case Development began operations in December 2011. When property is sold on an installment basis, Case recognizes installment income for financial reporting purposes in the year of the sale. For tax purposes, installment income is reported by the installment method. 2011 installment income was 600,000 and will be collected over the next three years. Scheduled collections and enacted tax rates for 2012-2014 are as follows: 2012 $150,000 30% 2013 250,000 40 2014 200,000 40 Pretax accounting income for 2011 was 810,000, which includes interest revenue of 10,000 from municipal bonds. The enacted tax rate for 2011 is 30%. Required: 1. Assuming no differences between accounting income and taxable income other than those described above, prepare the appropriate journal entry to record Case’s 2011 income taxes. 2. What is Case’s 2011 net income? 3. How should the deferred tax amount be classified in a classified balance sheet?