Geography Assignment- Globalisation of sport Essay Example for Free

Geography Assignment- Globalisation of sport Essay Basketball: A. When and where did the game originate? Basketball was first invented in 1891. But the first formal rules were devised in 1982. Basketball was first originated in America at a school called Young Men’s Christian Association (YMCA) by a group of boys. B. When and where the game was first played in Australia? The game was first played in 1905. It was first played also at YMCA but in Melbourne. C. How is this sport played? What are the basic rules? The game is played with a round ball and two teams with five players each. (Two guards, two forwards, and a centre.) The referee starts the game by tossing the ball in the air between the two opposing centre players, standing at the centre of the circle of the playing arc. The player who hits the ball may then pass, throw, tap or dribble the ball in any direction. The aim of this game is throwing the ball in the opponent’s basket while preventing the other team from getting the ball and scoring goals. The basic rules are: If you run or walk with the ball that is called travelling, which means the other team gets the ball. If the ball is thrown over the basket it is considered out of bounds, which means the team who had it loses position of the ball, if you stop dribbling and start dribbling again it is known as double dribble, each team can only have up to 5 substitutes, two points given for a field goal, the games go for 40 minutes broken into halves, one point is rewarded for a free throw and you can not do any contact. D.Where is the sport played overseas? Map on the back E.Adaptions i. How has the game been adapted for different contexts/localities It has been adapted by different forms. This means different ways of playing basketball. ii. Why has the game been adapted? A reason it has been adapted is: So all participants can be involved. E.G: people who can’t do anything with their legs, wheelchair basketball was invented. F.For your sport list five Australia players who play overseas and who they play for, and five overseas players who play in Australia and who they play for. Present this information in a table.

The Circulatory System Functions Of The Heart Physical Education Essay

The Circulatory System Functions Of The Heart Physical Education Essay Circulatory System is the combined function of the heart, blood, and blood vessels to transport oxygen and nutrients to organs and tissues throughout the body and carry away waste products. The circulatory system increases the flow of blood to meet increased energy demands during exercise and regulates body temperature. Also, when foreign substances or organisms invade the body, the circulatory system quickly sends disease-fighting elements of the immune system, such as white blood cells and antibodies, to places under attack. In the case of injury or bleeding, the circulatory system sends clotting cells and proteins to the affected site, which quickly stop bleeding and promote healing. The heart, blood, and blood vessels are the three main elements that make up the circulatory system. The heart is the engine of the circulatory system. It is divided into four chambers, the right atrium, the right ventricle, the left atrium, and the left ventricle. The walls of these chambers are made of a muscle called myocardium, which contracts to pump blood. The pumping action of the heart occurs in two stages for each heartbeat. Diastole, when the heart is at rest, and systole, when the heart contracts to pump deoxygenated blood toward the lungs and oxygenated blood to the body. There are typically about 60 to 90 beats per minute. If the heart stops pumping, death usually occurs within four to five minutes. Blood consists of three types of cells, red blood cells that carry oxygen, disease-fighting white blood cells, and blood-clotting platelets, which are all carried through plasma. Plasma is yellowish and consists of water, salts, proteins, vitamins, minerals, hormones, dissolved gases, and fats. Three types of blood vessels make a network of tubes throughout the body. Arteries carry blood away from the heart, and veins carry it toward the heart. Capillaries are tiny links between the arteries and the veins where oxygen and nutrients spread to body tissues. The inner layer of blood vessels is lined with cells that create a smooth passage for the transfer of blood. This inner layer is surrounded by connective tissue and smooth muscle that help the blood vessel to expand or contract. Blood vessels expand during exercise to meet the increased demand for blood and to cool the body. Blood vessels contract after an injury to reduce bleeding and also to conserve body heat. Arteries have thicker walls than veins so they can withstand the pressure of blood being pumped from the heart. Blood in the veins is at a lower pressure, so veins have one-way valves to prevent blood from flowing backwards away from the heart. Capillaries, which are the smallest of blood vessels, are only visible by microscope. The arteries, veins, and capillaries are divided into two systems of circulation, systemic and pulmonary. The systemic circulation carries oxygenated blood from the heart to all the tissues in the body except the lungs and returns deoxygenated blood carrying waste products, such as carbon dioxide, back to the heart. The pulmonary circulation carries this blood from the heart to the lungs. In the lungs, the blood releases its carbon dioxide and absorbs oxygen. The oxygenated blood then returns to the heart before transferring to the systemic circulation. The heart gets rid of oxygen-rich blood under high pressure out of the left ventricle, through the aorta. Smaller arteries branch off from the aorta, leading to various parts of the body. These smaller arteries in turn branch out into even smaller arteries, called arterioles. Branches of arterioles become progressively smaller in diameter, eventually forming the capillaries. Once blood reaches the capillary level, blood pressure is greatly reduced. Capillaries have extremely thin walls that allow dissolved oxygen and nutrients from the blood to become a fluid, called the interstitial fluid, that fills the gaps between the cells of tissues or organs. The dissolved oxygen and nutrients then enter the cells from the interstitial fluid by diffusion across the cell membranes. Meanwhile, carbon dioxide and other wastes leave the cell, diffuse through the interstitial fluid, cross the capillary walls, and enter the blood. In this way, the blood delivers nutrients and removes wastes without leaving the capillary tube. After delivering oxygen to tissues and absorbing wastes, the deoxygenated blood in the capillaries then starts to return to the heart. The capillaries merge to form tiny veins, called venules. These veins in turn join together to form progressively larger veins. Ultimately, the veins converge into two large veins, the inferior vena cava, that brings blood from the lower half of the body, and the superior vena cava, that brings blood from the upper half. Both of these two large veins join at the right atrium of the heart. The circulatory system plays an important role in controlling body temperature. During exercise, working muscles generate heat. The blood supplying the muscles with oxygen and nutrients absorbs much of this heat and carries it away to other parts of the body. If the body gets too warm, blood vessels near the skin enlarge to disperse excess heat outward through the skin. In cold environments, these blood vessels constrict to retain heat. The pressure generated by the pumping action of the heart propels the blood to the arteries. Blood pressure, for instance, enables a person to rise quickly from a horizontal position without blood pooling in the legs, which would cause fainting from deprivation of blood to the brain. Normal blood pressure is regulated by a number of factors, such as the contraction of the heart, the elasticity of arterial walls, blood volume, and resistance of blood vessels to the passage of blood. Blood pressure is measured during systole, the active pumping phase of the heart, and diastole, the resting phase between heartbeats. Blood pressure varies between individuals and even during the normal course of a day in response to emotion, exertion, sleep, and other physical and mental changes. The average normal blood pressure is about 120/80 mm Hg. Higher blood pressures that are sustained over a long period of time may indicate hypertension, a damaging circulatory condition. Lower blood pressures cou ld signal shock from heart failure, dehydration, internal bleeding, or blood loss.

Inner Evil Revealed in Film and BBC Productions of Shakespeare’s Richar

Inner Evil Revealed in Film and BBC Productions of Shakespeare’s Richard III   Ã‚  Ã‚   All the passions of the irascible rise from the passions of the concupiscible appetite and terminate in them. For instance, anger rises from sadness, and, having wrought vengeance, terminates in joy. --   St. Thomas Aquinas   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In Richard III, Shakespeare creates evil personified.   The wicked protagonist conspires against kin, plots political takeovers, woos widows, sets assassins against children, and relishes each nefarious act.   We watch Richard's bravado with wicked glee and delight in each boasting comment sent our direction.   Once the bad guy becomes seductive, even amusing, in his blatant cruelty, the playwright must intervene to counterbalance his own brilliant wit.   But how can this devil Richard be brought to his knees with the appropriate high style demanded by the script's momentum?   Shakespeare leaves us the briefest of stage direction: "Alarum. Enter Richard and Richmond; they fight; Richard is slain" (V.v.).   Once "the bloody dog is dead," Richmond prays for "smooth-faced peace" (V.v.2,33).   So soon after Richard's tormented dream of accusing ghosts, this closing scene enforces a mood described by Robert Ornstein as "one of somber reflection, not of joyous celebration" (263).   However, the interpretive liberties taken by three twentieth-century filmmakers establish elaborated messages about the horrors of bloodshed, the inevitability of power struggles, and the mythmaking of villains.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The 1982 BBC production takes the audience through a series of reactions: the bloodthirst for revenge, the prayer for redemption, and the vision of hellish destruction.   We watch Richard circled by soldiers, baited like a bea... ...thin this structure, his body will pull him downward with the mocking demands of its physical being" (35).   Structurally, the gargoyles often function as gutter drains, spewing forth wastewater to protect the aesthetics of the church.   Similarly, Richard epitomizes our hatreds and cruelties, reminding us of the evil inside; whether he cleanses our sins through his death depends on the director's approach to redemption and transference. Works Cited Eccles, Mark.   "Richard III on Stage and Screen." Richard III.   New York: Signet Classic, 1988.   265-78. Hallett, Charles A. and Elaine S. Hallett.   The Revenger's Madness.   Lincoln: U of Nebraska P, 1980.   (Epigraph) Ornstein, Richard.   "Richard III."   Richard III.   New York: Signet Classic, 1988.   239-264. Spivack, Charlotte.   The Comedy of Evil on Shakespeare's Stage.   London: Associated UPs, 1978.

cell division :: essays research papers

Cell Division   Ã‚  Ã‚  Ã‚  Ã‚  Why must cells divide? To start it off, cells can’t keep growing forever, so when they reach a certain size they will have to divide. Cells divide for four important reasons; reproduction, growth, repair, and replacement of damaged or worn out cells. Most cells divide at least once during their life cycle and some divide divide dozens of time times before they die. There are three types of cell division. They are binary fission, mitosis, and meiosis. When cell division is in the form of mitosis it is usually associated with cell growth, replacement, and repair. When the cell goes through meisosis it usually involves asexual reproduction. Both the process of mitosis and meiosis involve the duplication of the DNA and the splitting of the nucleus. Mitosis is a type of cell division that produces two genteically identical cells from a single cell. Mitosis is basically a process that cells goes through to to form two new nuclei, with each nuclei containing the same number of chromosomes. Mitosis is used by many unicellular eukaryotic organisms for reproduction. Multicellular organisms use mitosis for growth, repair, and the cell replacement. An example of a multicelluar organism using mitosis for cell replacement is in the human body, the human body have about twenty-five million mitotic cell divisions occur every second to replace the cells that have finished their life cycles. There are five phases in the mitosis process. The phases are interphase, prophase, metaphase, anaphase, and telophase. In every living things there are cells. But each living thing only begin life with one cell. The single cell soons begin to take in materials it needs to grow. While the cell is taking in the important materials it is also growing. When the cell is dividing, multiplying, and building it is going through growth. The cell continues with the process of multiplying, dividing, and building until it is fully developed. As the cell grow it changes in its form and what it does.

Literacy in Song of Solomon, Life of Frederick Douglass, Push and Slave Narratives :: comparison compare contrast essays

Exploration of Language and Literacy in Song of Solomon, Life of Frederick Douglass, Push and Slave Narratives      Ã‚  Ã‚  Ã‚   African-Americans have been contributing to American literature for hundreds of years. From Gustavus Vassa, or Olaudah Equiano, in 1789 to Sapphire in 1996, writers have been telling their stories. The influence of minority writers and speakers on literature, literacy, and language is certainly notable.    First of all, black American literature helps "others" hear the minority voice and vicariously share the minority experience. The typical white reader cannot understand what the black race undergoes on a daily and generational basis; however, literature can bring the white reader into the minority's world by tapping into the reader's imagination and sympathies.    The main purpose of the slave narratives is to let readers share the slaves' experiences, and as a result elicit sympathies so that the reader will consider, and hopefully act upon, abolitionist ideals. In the preface to Narrative of the Life of Frederick Douglass, An American Slave, William Lloyd Garrison writes about Douglass and the white northerners "whose sympathy and affection he has strongly secured by the many sufferings he has endured, ...whose minds he has enlightened on the subject of slavery, and who have been melted to tears by his pathos, or roused to virtuous indignation by his stirring eloquence against the enslavers of men" (ix). Douglass was certainly aware of his mission to agitate the public mind and win the hearts of others (xii). He achieved this purpose through his voice unwaveringly telling the pitiful story of his slave experiences. How could his audience turn a deaf ear to such eloquence and power?    Like Douglass, Sapphire shares the minority experience with the privileged population. She achieves this feat through the character Precious and her unique voice. The minority voice is distinct and unavoidable, for it is the voice that narrates the story. For example, Precious contrasts her life experiences with the dominant class's experiences: "What is a normal life? A life where you not 'shamed of your mother. Where your friends come over after school and watch TV and do homework. Where your mother is normal looking and don't hit you over the head wif iron skillet. I would wish for in my fantasy a second chance. Since my first chance go to Mama and Daddy" (Sapphire 114-115). These powerful statements from the voice of an eighteen year old African-American girl bring the white reader into the reality of the life of the minority.

Political attack ads

Americans National University Political advertisements have been a pervasive part of politics In the united States since the dawn of television. Presidential candidates have been making an appearance In the living rooms of Americans since Dwight D. Eisenhower Introduced a series of short campaign ads to the world of television during his presidential race (livingroomcandidate. Org par-I, 2012).From the beginning researchers regarded television as a medium that had the potential to allow people to become more informed, and therefore more included leading to a nonpartisan democracy Chirurgic, Coleman, & Blubber, 2009). Individuals who, in the past, had limited access to current affairs have been able to gain a different impression of politics through the medium of television. As television became a comfortable medium for politics, electoral democracies became a game of â€Å"power, persuasion, monopolizing support for policies and politicians, and accumulating votes† (Chirurgic, Coleman, & Blubber, 2009).In this paper the writer will attempt to analyze the impact of political television ads on democracy. Throughout political history politicians have used an ray of methods such as speeches, advertising, and political rallies to obtain the winning vote, however political television ads became a popular theme in the race for president. Political attack ads are as old as television and made their first appearance in 1952 in which republicans would give one answer to one group and give a completely different answer to the same question to another group (Greer, 2006).Because of this the opposing party could not be trusted. Some of these ads had quite a lasting effect but none more than the President Johnny's ad â€Å"Daisy Girl† that sutured a little girl picking the petals off of a daisy then fades into a nuclear bomb going off (Greer, 2006). The ad was a response to Barry Goldwater statement regarding using nuclear weapons in the Vietnam War. Although t he ad was only aired once before being pulled from television, many believe It's Impact was what led to Johnson winning the presidential race In 1964 (Greer, 2006).For more than sixty years politics and television have existed In a state of reciprocated dependence. Politics provides the raw materials while television packages It, subtly reconstructs It, and livers It to the audience (Currently, Coleman, Blubber, 2009). Political advertising has become an Indispensable campaign strategy and many people regard It as fairly obtrusive. Political advertisers are not liable to any regulatory organization, voluntary or otherwise, for the accuracy of their claims (lounger, Prior, 1999).Political ads are complaining about the objectivity of the comments made about them. While television has become a fundamental part of the political process it, in turn, has widely contributed to De-plasticization (Chirurgic, Coleman, & Blubber, 2009). Greer ascertains that poll after poll confirms that the e lectoral process is marked by cynicism and dissatisfaction with contemporary campaign discourse (2006). Nearly 60% of the public in the year 2000 was dissatisfied with how candidates conduct their campaign (Greer, 2006).The focus has moved from political discourse to the personalities and faces of political leaders. Because the focus has turned to spectacle rather than ideas the educational value of election campaigns has greatly diminished. Televised presidential debates have become a battle of physical style which has moved our culture towards a new way of conducting important business Postman, 2005). The lines between show business and political discourse become more blurred with each passing day. Americans tend to have a negative preconception towards political campaign ads.They are inclined to believe that such attack ads undermine not only the election but the democratic government as well. John Greer Author of In Defense of Negativity disagrees with this theory. Greer believe s that these political ads enrich the democratic process, providing voters with relevant and substantial information before they head to the polls as they are pitched battles for control of the government (2006). Greer points out that exaggeration in political ads not only apply to negative ads, but to positive election propaganda as well (2006).Many ads point out the positive aspects of a candidates race to become president such as President Reggae's advertisement of his tax cuts, however he failed to mention the tax increase he previously signed into law. This ad and other similar political ads were not labeled as misleading (Greer, 2006). Americans tend to assume that positive political ads are practical and truthful. Greer states that Bob Squire once said â€Å"most lies in politics are told in positive ads† (Greer, 006). This statement asserts that regardless of the content of the ad it is impossible to truly assess whether or not the ad is misleading.Political attack ad s have branched off from the television and people are now turning to the internet for their political news. The television trend is currently on a downward spiral. According to research by the Pew Internet & American Life Project the number of Americans going to the internet for their presidential election campaign news has increased by 23% since 2004 while those relying on television dropped by 4% (Pew, 2008). The most popular internet resources are blobs, comedy sites, government websites, candidate sites or alternative sites (Chirurgic, Coleman, & Blubber, 2009).Audiences are increasingly becoming active participants in public communication, as senders as well as addressees of mass-circulating messages (Chirurgic, Coleman, & Blubber, 2009). Through the internet medium American audience members can intervene and participate in political discourse with a gradation of value that was impossible even twenty years ago. Political advertisement, whether positive or negative, will always mom with a degree of fabrication that misleads one American or another.Political ads set the stage for campaigning and are what gets Americans involved in democracy whether it is a commercial you watched on Television or a Youth video. Americans have been able to gain a sense of involvement that was not possible offended by political attack ads, Greer believes that positive political ads can be Just as misleading if not more. Regardless of the general consensus, political attack ads have gotten the public more involved in not only their local politics, but their national politics as well. References Greer, John G. 2006).

Final Exam Acc/291

————————————————- 1) The Sarbanes-Oxley Act requires that all publicly traded companies maintain a system of internal controls. Internal controls can be defined as a plan to A. safeguard assets B. monitor balance sheets C. control liabilities D. evaluate capital stock ————————————————- 2) The purchase of treasury stock A. decreases common stock authorized B. decreases common stock issued C. decreases common stock outstanding D. has no effect on common stock outstanding ————————————————- ) Marsh Company has other operating expenses of $240,000. There has been an increase in prepaid expenses of $16,000 during the year, and accrued liabilities are $24,000 l ower than in the prior period. Using the direct method of reporting cash flows from operating activities, what were Marsh's cash payments for operating expenses? A. $228,000 B. $232,000 C. $200,000 D. $280,000 ————————————————- 4) Where would the event purchased land for cash appear, if at all, on the indirect statement of cash flows? A. Operating activities sectionB. Investing activities section C. Financing activities section D. Does not represent a cash flow ————————————————- 5) In performing a vertical analysis, the base for cost of goods sold is A. total selling expenses B. net sales C. total revenues D. total expense ————————————————- 6) Blanco, I nc. has the following income statement (in millions): BLANCO, INC. Income Statement For the Year Ended December 31, 2011 Net  Sales †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $200 Cost of Goods Sold †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 20 Gross Profit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 80 Operating Expenses †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 44 Net Income †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $ 36 Using vertical analysis, what percentage is assigned to Net Income? A. 100% B. 82% C. 18% D. 25% ————————————————- 7) Dawson Company issued 500 shares of no-par common stock for $4,500. Which of the following journal entries would be made if the stock has a stated value of $2 per share? A. Cash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $4,500   Common Stock 4,500 B. Feature Article Fin 486 Final ExamCash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ $4,500 Common Stock 1,000 Paid-In Capital in Excess of Par 3,500 C. Cash †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $4,500 Common Stock 1,000 Paid-In Capital in Excess of Stated Value 3,500 D. Common Stock †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $4,500   Cash 4,500 ————————————————- 8) Andrews, Inc. paid $45,000 to buy back 9,000 shares of its $1 par value common stock. This stock was sold later at a selling price of $6 per share. The entry to record the sale includes a A. credit to Paid-In Capital fromTreasury Stock for $9,000 B. credit  to Retained Earnings for $9,000 C. debit to Pain-In Capital from Treasury Stock for $45,000 D. debit to Retai ned Earnings for $45,000 ————————————————- 9) Which of the following is a fundamental factor in having an effective, ethical corporate culture? A. Efficient  oversight by the company’s Board of Directors B. Workplace ethics C. Code of conduct D. Ethics management programs ————————————————- 10) Two individuals at a retail store work the same cash register. You evaluate this situation as A. violation of establishment of responsibility B. a violation of segregation of duties C. supporting the establishment of responsibility D. supporting internal independent verification ————————————————- 11) The Sarbanes-Oxley Act imposed which new penalty for ex ecutives? A. Fines B. Suspension C. Criminal prosecution for executives D. Return of ill-gotten gains ————————————————- 12) Hahn Company uses the percentage of sales method for recording bad debts expense. For the year, cash sales are $300,000 and credit sales are $1,200,000.Management estimates that 1% is the sales percentage to use. What adjusting entry will Hahn Company make to record the bad debts expense? A. Bad Debts Expense †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $15,000   Allowances for Doubtful  Accounts †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $15,000 B. Bad Debts Expense †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $12,000   Allowances for Doubtful Accounts †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $12,000 C. Bad Debts Expense â⠂¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. $12,000   Accounts Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $12,000 D. Bad Debts Expense †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 15,000   Accounts Receivable †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. $15,000 ————————————————- 13) Using the percentage of receivables method for recording bad debts expense, estimated uncollectible accounts are $15,000. If the balance of the Allowance for Doubtful Accounts is $3,000 credit before adjustment, what is the amount of bad debts expense for that period? A. $15,000 B. $12,000 C. $18,000 D. $8,000 ——————————â €”—————- 14) Intangible assets A. should be reported under the heading Property, Plant, and Equipment B. hould be reported as a separate classification on the balance sheet C. should be reported as Current Assets on the balance sheet D. are not reported on the balance sheet because they lack physical substance ————————————————- 15) Intangible assets are the rights and privileges that result from ownership of long-lived assets that A. must be generated internally B. are depletable natural resources C. do not have physical substance D. have been exchanged at a gain ————————————————- 16) The book value of an asset is equal to theA. asset’s market value less its historic  cost B. blue book value relied on by secondary m arkets C. replacement cost of the asset D. asset’s cost less accumulated depreciation ————————————————- 17) Gains on an exchange of plant assets that has commercial substance are A. deducted from the  cost  of the new asset acquired B. deferred C. not possible D. recognized immediately ————————————————- 18) Ordinary repairs are expenditures to maintain the operating efficiency of a plant asset and are referred to as A. capital expendituresB. expense expenditures C. improvements D. revenue expenditures ————————————————- 19) When an interest-bearing note matures, the balance in the Notes Payable account is A. less than the total amount repaid b y the borrower B. the difference between the maturity value of the note and the face value of the note C. equal to the total amount repaid by the owner D. greater than the total amount repaid by the owner ————————————————- 20) The interest charged on a $200,000 note payable, at a rate of 6%, on a 2-month note would be A. 12,000 B. $6,000 C. $3,000 D. $2,000 ————————————————- 21) Costs incurred to increase the operating efficiency or useful life of a plant asset are referred to as A. capital expenditures B. expense expenditures C. ordinary repairs D. revenue expenditures ————————————————- 22) If a corporation issued $3,000,000 in bonds which pay 10% annu al interest, what is the annual net cash cost of this borrowing if the income tax rate is 30%? A. $3,000,000 B. $90,000 C. $300,000 D. $210,000 ————————————————- 3) Hilton Company issued a four-year interest-bearing note payable for $300,000 on January 1, 2011. Each January the company is required to pay $75,000 on the note. How will this note be reported on the December 31, 2012 balance sheet? A. Long-term  debt, $300,000. B. Long-term debt, $225,000. C. Long-term debt, $150,000; Long-term debt due within one year, $75,000. D. Long-term debt, $225,000; Long-term debt due within one year, $75,000. ————————————————- 24) A corporation issued $600,000, 10%, 5-year bonds on January 1, 2011 for 648,666, which reflects an effective-interest rate of 8%.Interest is pai d semiannually on January 1 and July 1. If the corporation uses the effective-interest method of amortization of bond premium, the amount of bond interest expense to be recognized on July 1, 2011, is A. $30,000 B. $24,000 C. $32,434 D. $25,946 ————————————————- 25) When the effective-interest method of bond discount amortization is used A. the applicable  interest rate  used to compute interest expense is the prevailing market interest rate on the date of each interest payment date B. the carrying value of the bonds will decrease each period C. nterest expense will not be a constant dollar amount over the life of the bond D. interest paid to bondholders will be a function of the effective-interest rate on the date the bonds were issued ————————————————- 26) I f a corporation has only one class of stock, it is referred to as A. classless stock B. preferred stock C. solitary stock D. common stock ————————————————- 27) Capital stock to which the charter has assigned a value per share is called A. par value stock B. no-par value stock C. stated value stockD. assigned value stock ————————————————- 28) ABC, Inc. has 1,000 shares of 5%, $100 par value, cumulative preferred stock and 50,000 shares of $1 par value common stock outstanding at December 31, 2011. What is the annual dividend on the preferred stock? A. $50 per share B. $5,000 in total C. $500 in total D. $. 50 per share ————————————————- 29) Manner, Inc. has 5,000 shares of 5%, $100 par value, noncumulative preferred stock and 20,000 shares of $1 par value common stock outstanding at December 31, 2011.There were no dividends declared in 2010. The board of directors declares and pays a $45,000 dividend in 2011. What is the amount of dividends received by the common stockholders in 2011? A. $0 B. $25,000 C. $45,000 D. $20,000 ————————————————- 30) When the selling price of treasury stock is greater than its cost, the company credits the difference to A. Gain on Sale of Treasury Stock B. Paid-in Capital from Treasury Stock C. Paid-in Capital in Excess of Par Value D. Treasury Stock