Florida International University
~ Why is it important to know how to write a strong, college-level essay?
~ How could not knowing how to write a strong, college-level essay affect your future employment prospects?
~ Your experience with library databases. Are you comfortable using them; why or why not?
~ Your experience with SmartThinking; have you used it before? If yes, how was the experience? If no, why?
Preble Company manufactures one product. Its variable manufacturing overhead is applied to production based on direct labor-hours and its standard cost card per unit is as follows:
Direct material: 4 pounds at $9.00 per pound $ 36.00 Direct labor: 3 hours at $12 per hour 36.00 Variable overhead: 3 hours at $8 per hour 24.00 Total standard variable cost per unit $ 96.00
The company also established the following cost formulas for its selling expenses:
Fixed Cost per Month Variable Cost per Unit Sold Advertising $ 230,000 Sales salaries and commissions $ 160,000 $ 15.00 Shipping expenses $ 6.00
The planning budget for March was based on producing and selling 28,000 units. However, during March the company actually produced and sold 33,000 units and incurred the following costs:
- Purchased 165,000 pounds of raw materials at a cost of $7.20 per pound. All of this material was used in production.
Direct-laborers worked 58,000 hours at a rate of $13.00 per hour.
Total variable manufacturing overhead for the month was $729,060.
Total advertising, sales salaries and commissions, and shipping expenses were $240,000, $470,000, and $145,000, respectively.
10. What is the variable overhead efficiency variance for March? (Indicate the effect of each variance by selecting "F" for favorable, "U" for unfavorable, and "None" for no effect (i.e., zero variance.). Input the amount as a positive value.)
What is the method to establish pay grade widths in which the point spreads are equal for all pay grades?a. pay grade bandwidth approach
b. equal interval approach
c. equal increase approach
d. equal percentage approach
Which variable may be considered an advantage associated with the "a priori" method in determining factor weights?a. It simple and easily understood.
b. It assumes pay structures used for benchmarking are correct.
c. It emphasizes current pay scales.
d. It forces committee members to work together.
The point method of job evaluation has many benefits, but it does have some drawbacks. From the list below, what would be considered a drawback of the point method?a. creates too large of a hierarchy of jobs
b. creates a large number of appeals
c. regression line is very rarely applied to the pay system
d. appears scientifically objective but in reality it is very subjective
You have been provided with the following information about a certain pay range: minimum $50,000; mid-point $55,000; and maximum $60,000. What is the range spread and the range spread percentage?a. $10,000 and 20%
b. $5,000 and 83.33%
c. $5,000 and 20%
d. $10,000 and 8.33%
Which step in developing a job evaluation system using the point method allows you to quantify the extent to which each factor is present in a job?a. defining the factors
b. weighting the factors
c. scaling the factors
d. testing the system
A company decides to include "customer contact" as a compensable factor in their job evaluation system. What conclusion can you draw from this?a. The organization does not value "customer contact" above all other compensable factors.
b. The organization wants to avoid customer complaints.
c. "Customer contact" would be explicitly linked to performance bonuses.
d. "Customer contact" is central to the execution of the company's strategy.
Which of the following should be avoided when using the point method of job evaluation?a. benchmarking
b. factor overlap
c. equal interval approach
d. enlargement of pay grid
A "match the market" pay strategy means all jobs in the organization will actually match the market.
Considering the factor of "supervisory responsibility," which degree statement is an example of inconsistent construct formation?a. Degree 1: no supervisory responsibilities
b. Degree 2: responsible for supervision of one to three subordinates
c. Degree 3: responsible for supervision of four to nine subordinates
d. Degree 4: responsible for development of annual operating budget
In a point method of job evaluation, large pay range overlaps are preferred.
Which term refers to the differences between the range midpoints of adjacent pay grades in a pay structure expressed by dollars?a. range spread
c. split pay range
d. intergrade differentials
Which of the following best defines a benchmark job?a. It is a job in the firm's job evaluation system for which there is a good match in the labour market data.
b. It is a job in the market data that matches a pay overlap.
c. It is the job in the organization that has a regression line equal to (1) on the pay policy line.
d. It is the job that is adjusted to the market line for the intended pay level.
Mille, a human resource compensation specialist, determines that the correlation coefficient is nearly –1 (negative one) after calculating a straight regression line. What conclusion can Mille make based on this nearly perfect correlation coefficient?a. The lower the job evaluation points, the lower the pay
b. The higher job evaluation points, the higher the pay.
c. The higher the job evaluation points, the lower the pay.
d. The nearly –1 (negative one) correlation coefficient implies that no change in the pay system is required.
Your task is to persuade an executive to design a job evaluation system using the point method. What would be the focal point of your argument?a. The point method has a high degree of accuracy in measuring jobs.
b. The point method includes performance management.
c. The point method is simple to use.
d. The point method is the only system recognized by employment equity legislation.
The terms job evaluation and job analysis are interchangeable.
One of the greatest benefits of using a point method of job evaluation is that it is statistically scientific.
Which statement best defines range spread?a. It is the difference between the first and last pay broadband
b. It is the difference between the range midpoints of adjacent pay grades in a pay structure, expressed in dollars.
c. It is calculated by dividing the intergrade differential (expressed in dollars) of each pay grade by the midpoint (in dollars) of the previous pay grade
d. It is the difference between the maximum and the minimum pay level, in dollars, for a given pay range.
In order to establish a midpoint of the pay range you must first convert the market line into a pay line policy.
Which of the following takes place once the job evaluation system has been finalized?a. compensable factors are weighed
b. all jobs are scored
c. factor degrees are analyzed
d. factor weightings are measured
What is a disadvantage of having very narrow pay grades?a. The only way for an employee to significantly increase their wages is through a promotion.
b. It makes seniority systems redundant.
c. The reliability of the pay grade is low.
d. The internal stability of the pay grade is low.
Sociologists argue that we all “do gender” by reflecting societal notions about gender. How do you think you “do gender?” For example, you might think about how you dress, your hobbies, or how you act. Do you think that you challenge traditional gender norms or do you think you mostly conform to the norms? Why?
4. Ryza Tatlonghari wants to buy 5,000 preference shares, P150 par value from Mawon Lim. According
to her sources, the preference shares come with a constant dividend of P42 per share. Ryza intends
to hold the preference shares long-term and has no plans on selling them soon. Moreover, she
requires a 12% return on all his investments. What is the value of each preference share?
When testing a new treatment, what is the difference between statistical significance and practical significance? Can a treatment have statistical significance, but not practical significance?
A.) Statistical significance is related to whether common sense suggests that the treatment makes enough of a difference to Justify its use. Practical significance is achieved when the result is very unlikely to occur by chance. It is possible for a treatment to have statistical significance, but not practical significance.
B.) Statistical significance is achieved when the result is very unlikely to occur by chance. Practical significance is related to whether common sense suggests that the treatment makes enough of a difference to justify its use. It is not possible for a treatment to have statistical significance, but not practical significance
C.) Statistical significance is related to whether common sense suggests that the treatment makes enough of a difference to justify its use. Practical significance is achieved when the result is very unlikely to occur by chance. It is not possible for a treatment to have statistical significance, but not practical significance
D.) Statistical significance is achieved when the result is very unlikely to occur by chance. Practical significance is related to whether common sense suggests that the treatment makes enough of a difference to justify its use. It is possible for a treatment to have statistical significance, but not practical significance
the mode, median, and mean of hospice stay days indicate all of the following except...?
a.) There is a statistically significant variation in the number of days a patient stays
b.) Most patients stay 3 days
c.) Half of the patients stay less than 17 days
d.) A few patients can stay for a couple months or longer
The public library is selling tickets to a craft fair. On the first day of ticket sales the library sold 20 senior citizen tickets and 15 child tickets for a total of $85. The library took in $95 on the second day by selling 10 senior citizen tickets and 25 child tickets.
A. Define variables and write a system of equations that model the situation.
B.What is the price each of one senior citizen ticket and one child ticket?
C. On the third day of ticket sales, no senior citizens purchased tickets. Make a table to determine how many tickets would need to be sold in order to make at least $32.
Which among the following statements is correct about Supervolcano?
[A] It is a volcano that has erupted 1000 cubic km in a single eruption
[B] It is a tall, conical volcano built up by many layers of hardened lava and other ejecta
[C] It is a type of volcano that erupts volatiles such as water, ammonia or methane, instead of molten rock
[D] It is a low profile volcano usually formed almost entirely of fluid lava flows
Which of the following statements is/ are correct?
- Konyak languages are spoken in Nagaland
- The largest river island in the world is in Assam
- Arunachal Pradesh has the least density of population in India
- The largest desert in the world is situated in India
Choose the correct option from the codes given below:
[A] 1 & 2
[B] 1, 2 & 3
[C] 1, 2 & 4
[D] 1, 2, 3 & 4
i need help to Summarize the following French text into English in approximately 250 words.
C'est une nouvelle qui secoue les sciences du vivant tout entières. On aurait enfin retrouvé l'ADN de la créature la plus fantasmatique ayant jamais peuplé la Terre : un dinosaure ! Non, nous ne sommes pas au début du film Jurassic Park. L'équipe de paléontologues américains et chinois à l'origine de cette incroyable découverte est bien réelle. Et elle n'a pas eu besoin d'une improbable trouvaille, tel le moustique gorgé de sang et piégé dans de l'ambre imaginé par les scénaristes hollywoodiens.
La réalité est plus simple : c'est dans un tout petit fossile découvert il y a plusieurs dizaines d'années, un anodin morceau de cartilage pétrifié, que se cachait ce trésor. Comme un clin d'oeil supplémentaire, c'est le conseiller scientifique du fameux film de science-fiction, Jack Horner, qui en avait fait la découverte à la fin des années 1980, au sein de la formation rocheuse Two Medicine, dans le Montana (États-Unis). Sur les lieux reposaient plusieurs vestiges de dinosaure à bec de canard, de l'espèce Hypacrosaurus stebingeri, un herbivore qui pouvait atteindre 10 m de longueur et vivait en Amérique du Nord il y a 75 millions d'années.
Et voilà que trente ans plus tard, alors qu'elle réanalyse l'un de ces fossiles, un morceau de cartilage provenant du crâne d'un bébé, Alida Bailleul, paléontologue à l'Académie chinoise des sciences, observe un étonnant phénomène : à l'intérieur de certaines cellules, notamment celles figées en pleine division, d'étranges taches sombres sont visibles à l'endroit même où l'ADN est censé se condenser en chromosomes ! Fébriles, les chercheurs injectent alors dans les tissus des molécules fluorescentes, qui ont pour propriété de se lier spécifiquement aux bases azotées de l'ADN. "Le noyau à l'intérieur des cellules s'est coloré, ce qui prouve que de l'ADN a été détecté", s'enthousiasme Alida Bailleul.
UN RÉSULTAT DÉROUTANT
Or aucun ADN n'est censé survivre aussi longtemps… Ses lois de dégradation sont claires.
"Jusqu'à présent, toutes les données montraient que l'ADN ne peut se conserver plus de 1 million d'années", abonde Céline Bon, chercheuse en anthropologie génétique au Muséum national d'histoire naturelle. Avec le temps, celui-ci se fragmente en petits morceaux, devenant de moins en moins exploitable, avant de disparaître entièrement. Et plus il fait chaud, plus l'ADN se dégrade. Les plus anciens échantillons retrouvés jusque-là avaient tous été conservés dans du permafrost ou des calottes glaciaires. Et même parmi ceux-là, aucun n'avait plus de 1 million d'années ! Alors un ADN de dinosaure, 75 fois plus ancien ? Le résultat paraît simplement aberrant.
RÊVES DE CLONAGE
Malgré tout, cette découverte fait naître chez les chercheurs l'espoir d'accroître comme jamais leurs connaissances sur les dinosaures. "Pour l'instant, on les étudie seulement au travers des oiseaux, qui sont des dinosaures aviens", rappelle Céline Bon. Et si les scientifiques ont déjà trouvé des protéines dans des fossiles vieux de 195 millions d'années (voir encadré), "les informations y sont beaucoup moins riches que celles contenues dans l'ADN", pointe Thierry Grange.
C'est une reconstitution de tout l'arbre phylogénétique des dinosaures, mais aussi une meilleure connaissance de leur écologie, voire de leurs maladies, que laisserait entrevoir une future étude de leur génome - sans parler des rêves de clonage. Pour y parvenir, il n'y aurait peut-être nul besoin de nouvelles et miraculeuses trouvailles. Car les musées et les collections regorgent déjà de fossiles. Combien d'entre eux cachent encore en leur sein un minuscule fragment d'ADN, certes un peu dégradé, mais prêt à se révéler ?
Mais si l'on exclut cette possibilité, comment expliquer les structures observées et, surtout, les résultats du test de coloration ? Une contamination extérieure des échantillons, ennemi majeur des paléontologues, est bien entendu possible. De nombreuses structures organiques ou minérales, d'origine plus récente que les fossiles, peuvent s'y déposer lors de la fossilisation ou de l'analyse par les scientifiques. De plus, "les méthodes de détection de l'ADN utilisées ne sont pas très spécifiques. Les colorants peuvent réagir avec d'autres substances organiques", prévient Thierry Grange, responsable de l'équipe Épigénome et Paléogénome à l'Institut Jacques-Monod.
Sauf que pour Alida Bailleul, cette hypothèse n'est pas envisageable : "La coloration a été observée à l'intérieur des cellules, précisément à l'emplacement du noyau", balaie-t-elle. Ce qui n'aurait pas été le cas si des organismes, par exemple des bactéries ou des virus, s'étaient immiscés dans l'échantillon : la coloration se serait alors répandue sur toute sa surface. Alors quoi ? Tout ce que l'on pensait savoir sur la conservation de l'ADN serait faux ? Décoder le génome d'un tyrannosaure, ou pourquoi pas de Lucy l'australopithèque, deviendrait du domaine du possible ? Pour Alida Bailleul, cette découverte amène en effet à revoir certains a priori : "L'ensemble de la communauté scientifique n'en sait pas assez sur la dégradation du génome dans les très vieux fossiles." Pour combler cette lacune, elle devra dépasser une puissante barrière cognitive : "Nous ne sommes pas encore prêts à envisager que de l'ADN soit conservé aussi longtemps. Mais il y a dix ans, personne n'aurait cru quelqu'un disant en avoir retrouvé des fragments vieux de 1 million d'années", argumente Thierry Grange.R
Nous sommes donc à un véritable tournant. Mais le chemin est encore long. Déjà, "il faudrait que ces expériences soient répliquées dans d'autres laboratoires par d'autres équipes", commente Céline Bon. Alida Bailleul, elle, voit déjà plus loin, et souhaiterait "analyser plus de fossiles et utiliser différents tests pour mieux comprendre le processus de préservation de l'ADN. Mais pour cela, il faudra l'étudier avec de nouvelles méthodes de chimie, d'histologie et de nouveaux séquenceurs, et donc innover". Avec pour but ultime de pouvoir, un jour, séquencer l'ADN découvert, c'est-à-dire déterminer l'ordre des bases qui composent la molécule et ainsi obtenir des informations génétiques cruciales sur notre dinosaure à bec de canard. Mais l'équipe ne pense pas que cela soit possible dans l'immédiat. "Les technologies actuelles de séquençage d'ADN ne fonctionnent pas correctement sur les fossiles très anciens, comme celui-ci", avoue Alida Bailleul. Avant toute chose, il faudrait commencer par mieux comprendre comment se dégrade le génome…
Hey! need help summarizing this text in 25o words. thanks
This is news that shakes the entire life sciences. We would finally have found the DNA of the most fantasy creature ever populated the Earth: a dinosaur! No, we are not at the beginning of the Jurassic Park movie. The team of American and Chinese paleontologists behind this incredible discovery is very real. And they did not need an unlikely find, such as the mosquito full of blood and trapped in amber imagined by Hollywood writers.
The reality is simpler: it was in a very small fossil discovered several decades ago, an innocuous piece of petrified cartilage, that this treasure hid. As an additional nod, it was the scientific advisor to the famous science fiction film, Jack Horner, who discovered it in the late 1980s, within the Two Medicine rock formation in Montana (United States). On the site rested several remains of a duck-billed dinosaur, of the species Hypacrosaurus stebingeri, a herbivore that could reach 10 m in length and lived in North America 75 million years ago.
And thirty years later, while reanalyzing one of these fossils, a piece of cartilage from a baby's skull, Alida Bailleul, paleontologist at the Chinese Academy of Sciences, observes an amazing phenomenon: inside some cells, especially those frozen in full division, strange dark spots are visible at the very place where DNA is supposed to condense into chromosomes! Feminile, researchers then inject fluorescent molecules into the tissues, which have the property of binding specifically to the nitrogen bases of DNA. "The nucleus inside the cells has colored, proving that DNA has been detected," enthuses Alida Bailleul.
AN UNEXPECTED OUTCOME
However, no DNA is supposed to survive so long... Its laws of degradation are clear.
"So far, all the data showed that DNA cannot be preserved for more than 1 million years," says Céline Bon, a researcher in genetic anthropology at the National Museum of Natural History. Over time, it fragments into small pieces, becoming less and less exploitable, before disappearing completely. And the warmer it is, the more DNA deteriorates. The oldest samples found so far had all been kept in permafrost or ice caps. And even among these, none were more than 1 million years old! So a dinosaur DNA, 75 times older? The result seems simply absurd.
Despite everything, this discovery gives researchers hope to increase their knowledge of dinosaurs like never before. "For the moment, we only study them through birds, which are Avian dinosaurs," recalls Céline Bon. And if scientists have already found proteins in fossils 195 million years old (see box), "the information is much less rich than that contained in DNA," points out Thierry Grange.
It is a reconstruction of the entire phylogenetic tree of dinosaurs, but also a better knowledge of their ecology, even their diseases, that a future study of their genome would suggest - not to mention cloning dreams. To achieve this, there might be no need for new and miraculous finds. Because museums and collections are already full of fossils. How many of them still hide within them a tiny DNA fragment, certainly a little degraded, but ready to reveal itself?
But if we exclude this possibility, how to explain the observed structures and, above all, the results of the coloring test? External contamination of the samples, a major enemy of paleontologists, is of course possible. Many organic or mineral structures, of more recent origin than fossils, can be deposited there during fossilization or analysis by scientists. In addition, "the DNA detection methods used are not very specific. Dyes can react with other organic substances," warns Thierry Grange, head of the Epigenome and Paleogenome team at the Jacques-Monod Institute.
Except that for Alida Bailleul, this hypothesis is not possible: "Staining was observed inside the cells, precisely at the location of the nucleus," she sweeps. This would not have been the case if organisms, such as bacteria or viruses, had interfered in the sample: the staining would then have spread throughout its surface. So what? Anything we thought we knew about DNA conservation would be false? Decoding the genome of a tyrannosaurus, or why not Lucy the australopitheca, would become the domain of the possible? For Alida Bailleul, this discovery leads to a review of some a priori: "The entire scientific community does not know enough about genome degradation in very old fossils." To fill this gap, it will have to overcome a powerful cognitive barrier: "We are not yet ready to consider keeping DNA for so long. But ten years ago, no one would have believed anyone saying they had found fragments 1 million years old, "says Thierry Grange.R
We are therefore at a real turning point. But there is still a long way to go. Already, "these experiments should be replicated in other laboratories by other teams," comments Céline Bon. Alida Bailleul is already looking further, and would like to "analyze more fossils and use different tests to better understand the DNA preservation process. But to do this, it will have to be studied with new chemistry, histology and new sequencers methods, and therefore innovate". With the ultimate goal of one day being able to sequence the DNA discovered, that is to say, determine the order of the bases that make up the molecule and thus obtain crucial genetic information about our duck-billed dinosaur. But the team does not think this is possible immediately. "Current DNA sequencing technologies do not work properly on very old fossils, like this," admits Alida Bailleul. First of all, we should start by better understanding how the genome is deteriorating...
You have been assigned to examine the financial statements of Mari, Inc. for the year ended December 31, 2023. You discover the following situations in February 2024.
1. On December 31, 2023, Mari, Inc. decided to change the depreciation method on its machinery from double-declining-balance to straight-line. The Machinery had an original cost of $100,000 when purchased on January 2, 2022. It has a 10-year useful life and $5,300 salvage value. Depreciation expense recorded prior to 2023 under the double-declining-balance method was $20,000. Mari, Inc. has already recorded 2023 depreciation expense of $16,000.
2. The physical inventory count has been incorrectly counted resulting in the following errors.
December 2021 Overstated $7,600
December 2022 Understated $5,200
December 2023 Overstated $5,600
3. Mari, Inc. purchased $3,400 of supplies on September 4, 2023, recording a debit to Supplies Expense and credit to Cash. The Supplies account had a balance of $450 on January 1, 2023. A count revealed there were $700 on hand on December 31, 2023. No entries have been made to Supplies all year
4. In 2023, the company sold equipment for $7,200 that had a book value of $4,200 and originally cost $60,000. The company credited the proceeds from the sale to the Equipment account. The company made the following entry:
Gain on Sale of Equipment 7,200
5. Mari, Inc. has not recorded any depreciation for a machine they purchased on October 1, 2021. They paid $250,000 for the machine which has a salvage value of $10,000 and useful life of 6 years.
6. The company has estimated warranty expense to be 1.8% in the past and made an entry for $145,00 in 2023. However, the company decided that it should only be 1.6% this year which amounts to $125,000.
7. A trademark was acquired January 2, 2022 for $40,000. No amortization has been recorded since its acquisition. The maximum allowable amortization period is 10 years
8. A $24,000 insurance premium was paid on September 1, 2022, for a six month policy that expires on February 28, 2023, was charged to insurance expense in 2022
9. In July 2021, a competitor company filed a patent-infringement suit against Jordan, Inc. claiming damages of $140,000. In December 2021 the company's legal counsel has indicated that an unfavorable verdict is probable and a reasonable estimate of the court's award to the competitor is $85,000.
The company made the following entry in 2023.
Patent-infringement Expense 85,000
Lawsuit Liability 85,000
10. Mari, Inc. has not accrued commissions payable at the end of each of the last 3 years, as follows. Salaries are expensed when paid the 1st week of January in 2024.
December 2021 $3,800
December 2022 $5,300
December 2023 $4,200
Reported Net Income is:
A. Assume the trial balance has been prepared but the books HAVE NOT been closed for 2023. Assuming all amounts are material, prepare journal entries showing the adjustments that are required. (Ignore income tax considerations).
B. Assume the trial balance has been prepared but the books HAVE been closed for 2023. Assuming all amounts are material, prepare journal entries showing the adjustments that are required. (Ignore income tax considerations).
C. Put together a schedule correcting net incomes for 2021, 2022 and 2023 assuming the books HAVE NOT been closed for 2023.