CRIM 218 Lecture Notes - Lecture 8: Qvt, Cybercrime, United States Cyber Command

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21 Feb 2018

School

Simon Fraser University

Department

Criminology

Course

CRIM 218

Professor

Barry Cartwright

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Document Summary

Explores how cyber-social information processing increases or decreases the risk for one of the four types of cyber aggression. Distinguishes between hostile-reactive aggression (in response to frustration or perceived provocation) and instrumental aggression ( cold-blooded aggression, designed to achieve a goal or objective). However, aggressive responses may be in part proactive and in part reactive. Cyberbullying can involve both proactive and reactive cyber aggression. Impulsive-reactive aggression maps most closely to the long-recognized frustration- aggression model. Involves attribution of intent to other social actors. Aggressive youth are more likely to interpret ambiguous online situations as hostile . On sites such as facebook and twitter, there are no semantic cues or social cues (face-to-face interaction) to tell them that the text messages are not intended to be provocative or o ensive. Impulsive-reactive aggression also involves failure of self-control (can be sue to lack of sleep, or going through adolenesence).

Related Questions

Prepare the journal entries needed on the books of Carla Companyat each of the following dates. (Credit account titlesare automatically indented when amount is entered. Do not indentmanually. If no entry is required, select "No Entry" for theaccount titles and enter 0 for the amounts.)

(1)		July 31, 2017.
(2)		November 1, 2017.
(3)		December 31, 2017.

Date	Account Titles and Explanation	Debit	Credit
7/3111/112/31

	(To record the note.)



	(To record the payment to Minsk.)
7/3111/112/31


	(To record the proceeds from the investment.)


	(To record the payment to Minsk.)
12/31

On July 31, 2017, Carla Company engaged Minsk Tooling Company toconstruct a special-purpose piece of factory machinery.Construction was begun immediately and was completed on November 1,2017. To help finance construction, on July 31 Carla issued a$270,000, 3-year, 12% note payable at Netherlands National Bank, onwhich interest is payable each July 31. $169,000 of the proceeds ofthe note was paid to Minsk on July 31. The remainder of theproceeds was temporarily invested in short-term marketablesecurities (trading securities) at 10% until November 1. OnNovember 1, Carla made a final $101,000 payment to Minsk. Otherthan the note to Netherlands, Amsterdamâs only outstandingliability at December 31, 2017, is a $30,100, 8%, 6-year notepayable, dated January 1, 2014, on which interest is payable eachDecember 31.

Calculate the interest revenue, weighted-average accumulatedexpenditures, avoidable interest, and total interest cost to becapitalized during 2017.

Interest revenue		$
Weighted-average accumulated expenditures		$
Avoidable interest		$
Interest capitalized		$

SHOW LIST OF ACCOUNTS
LINK TO TEXT

limejellyfish231

Cardonâs Boat Yard, Inc., repairs, stores, and cleans boats forcustomers. It is completing the accounting process for the yearjust ended, November 30, 2012. The transactions during 2012 havebeen journalized and posted. The following data with respect toadjusting entries are available:
a) Cardonâs winterized (cleaned and covered) three boats forcustomers at the end of November, but did not record the servicefor $2,700.
b) On October 1, 2012, Cardonâs paid $1,200 to the local newspaperfor an advertisement to run every Thursday for 12 weeks. All adshave been run except for three Thursdays in December to completethe 12-week contract.
c) Cardonâs borrowed $250,000 at a 12 percent annual interest rateon April 1, 2012, to expand its boat storage facility. The loanrequires Cardonâs to pay the interest quarterly until the note isrepaid in three years. Cardonâs paid quarterly interest on July 1and October 1.
d) The Johnson family paid Cardonâs $4,500 on November 1, 2012, tostore its sailboat for the winter until May 1, 2013. Cardonâscredited the full amount to Unearned Storage Revenue on November1.
e) Cardonâs used boat-lifting equipment that coast $220,000;$22,000 was the estimated depreciation for 2012.
f) Boat repair supplies on hand at December 1, 2011, totaled$16,500. Repair supplies purchased and debited to Supplies duringthe year amounted to $46,000. The year-end count showed $12,400 ofthe supplies on hand.
g) Wages earned by employees during November 2012, unpaid andunrecorded at November 30, 2012, amounted to $3,800. The nextpayroll date will be December 5, 2012.
Required:
1. Identify each of these transactions as a deferred revenue,deferred expense, accrued revenue, or accrued expense.
2. Prepare the adjusting entries that should be recorded forCardonâs at November 30, 2012.

violetcod35

Late in 2014, Joan Seceda and four other investors took thechain of Becker Department Stores private, and the company has justcompleted its third year of operations under the ownership of theinvestment group. Andrea Selig, controller of Becker DepartmentStores, is in the process of preparing the year-end financialstatements. Based on the preliminary financial statements, Secedahas expressed concern over inventory shortages, and she has askedSelig to determine whether an abnormal amount of theft and breakagehas occurred. The accounting records of Becker Department Storescontain the following amounts on November 30, 2017, the end of thefiscal year.

	Cost	Retail
Beginning inventory	$ 68,000	$100,000
Purchases	255,000	400,000
Net markups		50,000
Net markdowns		110,000
Sales revenue		320,000

According to the November 30, 2017, physical inventory, theactual inventory at retail is $115,000.

Instructions:

(a)Describe the circumstances under which the retail inventorymethod would be applied and the advantages of using the retailinventory method.

(b)Assuming that prices have been stable, calculate the value,at cost, of Becker Department Storesâ ending inventory using thelast-in, first-out (LIFO) retail method. Be sure to furnishsupporting calculations.

(c)Estimate the amount of shortage, at retail, that has occurredat Becker Department Stores during the year ended November 30,2017.

(d)Complications in the retail method can be caused by suchitems as (1) freight-in costs, (2) purchase returns and allowances,(3) sales returns and allowances, and (4) employee discounts.Explain how each of these four special items is handled in theretail inventory method.

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CRIM 218 Lecture Notes - Lecture 8: Qvt, Cybercrime, United States Cyber Command

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