Harmful effects of alcohol on the brain Essay Example | Topics and Well Written Essays - 1250 words

Harmful effects of alcohol on the brain - Essay Example To make the matter worse, the concern with drinking today becomes even more complex due to the fact that instances of under-age drinking are rapidly rising, thus increasing reported occurrences of brain damage on teenagers. Jennifer Sheridan in her article â€Å"Booze Putting Teen Brains at Risk† further discussed the dangers of under-age drinking. By presenting facts based from the studies and researches she conducted, Sheridan corroborated the high possibility of acquiring brain injury, especially for teenagers who are supposed to be undergoing various brain developmental processes, from drinking too much and/or consuming alcohol during sustained period (Sheridan, 2009). Without appropriate measures to resolve or, at least, minimize, problem with under-age drinking, the young generation’s likelihood to reach their full potential will be curtailed, hence impeding the bright future that awaits them. Alcohol poses as serious threat to the health and well being of the pop ulation at our community. Some of the health risks of consuming alcohol include, those who begin drinking before the age of 15 are four times more likely to develop alcohol related dependence than those who do not drink until they are 21. They have a higher risk of developing cirrhosis of the liver, strokes, pancreatitis, and multiple forms of cancer. Early alcohol consumption takes a toll on youths mentally too. According to the US Department of Health and Human Services, an individuals brain continues to develop throughout adolescence, therefore those who drink, may have serious side affects with the functions of their short-term and long term memory. They are more likely to suffer from depression, drop out of school because of a reduced ability to learn and carry out normal brain activity. Alcohol consumed by teenagers is hazardous, not only due to the dangers linked with acute impairment, but also due to the problems that drinking brings to their long-term development and welfar e (Sheridan, 2009). From the reports all over the world, the society has witnessed how underage drinking can cause accidents in the road, violence at school, suicide cases, academic failures, and other behavioral concerns brought by underage alcohol consumption. The question is how these teenagers manage to get access to alcoholic beverages despite of the law that prohibits selling of alcohol to youths below 21 years old. According to Bonnie, O’Connell, and National Research Council (2004), teenagers get their access to alcohols from adults. A report shows that more than 90 percent of students from the 12th grade consider getting alcohol â€Å"very easy† or â€Å"fairly easy† (Bonnie, O’Connell, and National Research Council, 2004). Significantly, these young individuals who are not legally allowed to get access to alcoholic beverages are more reckless drinkers than the adults. On average, these teenagers drink more than what their bodies can take and the refore categorizing them as heavy drinkers (Bonnie, O’Connell, and National Research Council, 2004), or drinking until they black out (Sheridan, 2009). In 2004, a report from the National Survey on Drugs Use and Health stated that there were about 29 percent of young Americans, or approximately 10.8 million young individuals), specifically within the age range of 12-20, who had at least a drink a month prior to the report conducted by the organization (Bonnie, O’Connell, and National Research Council, 2004). Still within this age group, the report further stated that 19.6 percent of these subjects were categorized as binge drinkers, or those who had 5 or more drinks on one occasion, which is considered more than the average American adult can consume. In a study conducted by D’Amico et. al. (2001), they discovered that the start of alcohol

The effects of mobile devices on cybersecurity Essay

The effects of mobile devices on cybersecurity - Essay Example The development of the mobile technology has significantly changed the way people live. It played a notable role in making modern life convenient and flexible. The mobile technology grew rapidly that it took hardly ten years to enter the mainstream use, and, when compared to the growth of telephones this growth was unusually fast. According to Cisco’s 2013 global mobile data forecast (2014), today the number of mobile devices equals the number of humans on the planet. The mobile technology fact sheet published by the Pew Research Center (2014) indicates that 90% of American adults own a cell phone, 58% of them own a smartphone, 32% own an e-reader, and 42% own a tablet computer. It is interesting to note that 67% of cell phone users check their phones frequently for calls, messages, or other alerts when while their phones do not ring or vibrate. There are another 44% of cell users sleeping with their phones next to the bed so as to make sure that they do not miss any call, mes sage, or update. The fact sheet also reflects that 29% of cell users consider their cell phone as â€Å"something they cannot imagine living without† (The mobile technology fact sheet, Pew Research Center, 2014). The term cybersecurity refers to the process of providing security to devices such as computers, cell phones, smartphones, and tablets, as well as the whole internet. In the current world, promoting cybersecurity is of great importance because modern people increasingly depend on computer networks to store and transfer their confidential data/information. Magid (2014) says that since such sensitive personal data is exposed to computer networks, hackers or other cyber criminals may intrude into the privacy of network users and empty their bank account if proper cybersecurity measures are not in place. Business enterprises are no exception to such cyber challenges. Hence,

A Black Mans Tribute to His White Mother Essay Example for Free

A Black Mans Tribute to His White Mother Essay James McBride, has a personal element in its origin that is carried throughout the text. The author attempted to discern his race, and uncovered the touching story of his Jewish mother who experienced her own personal Diaspora: she immigrated from Poland to Virginia, and from Virginia to New York City. The latter move took much courage, because she had to abandon both her faith and her family in order to follow her heart, ultimately marrying the titular black man and founding a lasting family. The aforementioned personal element really helps carry the narrative forward: James McBride wishes to tell his own story, but realizes that he cannot tell his own without telling his mother’s. Intentionally or not, this works quite well on a meta-textual level, as it reinforces how tightly tethered his family is to one another, which serves as an extreme counterpoint to her other family (indeed, her other life) that she left behind in Virginia. See more: Homelessness as a social problem Essay The work also serves to broker a much-needed (then, as much as now) discussion regarding racial division within America. A neutral observer might view the subtitle of the work and ask why race is so important to the narrative; as McBride illustrates, one cannot discuss this particular tale of immigration, life, and success in the context of America without discussing the racism that permeated the country†¦how, even in the shadow of civil rights triumphs, many saw race as an excuse to divide, as opposed to an opportunity to come together. Despite the rather serious premise, the book ultimately comes across as more uplifting than depressing. The memoirs of times when race relations are so bad also serve to make one grateful that present day America is much more tolerable regarding matters of race (though not, of course, perfect). McBride cleverly embeds this idea in the very title of his work, implying that the color of water—transparent clarity—can only come through a mixture of race as opposed to segregation. The notion of reconciliation within the work is not limited to matters of race: the epilogue of the story features McBride becoming more in touch with his Jewish heritage, effectively bringing the journey of his mother full circle: as she had to leave Judaism behind in order to forge a new life and a new identity, James McBride has to re-discover it as a way of determining his own identity. Throughout the work, there is an undercurrent of the importance of education. The text emphasizes that all twelve of Ruth McBride’s children become college-educated, and readers feel every bump along the way as she tries to get them through college. However, even while reading about these economic difficulties (a relatively touchy subject in the shadow of near economic collapse), readers are offered a glimpse of hope: the work alternates chapters written by James and chapters written by his mother, so even as the narrative makes one concerned for how the children will turn out, the gripping narrative of James reminds audiences that they will turn out just fine. In a way, that is the pattern of this book: tension and release, tension and release†¦the tension of Ruth’s struggle with her old family, and the release of the success with her new family. There is the tension of financial hardships and the release of financial success. And in a story that is essentially about the American dream, tension comes from the possibility that America may not be ready for Ruth’s dream. In turn, the release is the joy of Ruth not settling for the American dream: rather, she creates and actualizes her own. The Gentle People: A Portrait of the Amish by James Warner provides an intimate look into a group that is still a mystery to many Americans: the Amish. True to its word, the book is primarily comprised of photographs of the Amish that are artificially made to look like washed-out, â€Å"antique† photos. These are usually accompanied by a biblical verse, so one is able to more properly get into the Amish mindset. The old versus combined with the old-timey feel of the photographs really gives a feeling that one has become â€Å"unstuck in time,† as Vonnegut might say. Would-be sociologists will find this book to be a treasure trove of information regarding Amish society, particularly regarding relationships. According to the book, public affection between married individuals is highly frowned upon by Amish society, as their affection for one another is too sacred to be shared with outsiders. As should not be surprising, many of the ideas are founded in Christian writings and have been espoused by Christian writers, though the Amish take things to their logical extreme: John Donne, for instance, counseled lovers not to weep at their beloved’s funeral, because the affection was too valuable to share with outsiders. The Amish have taken Donne’s advice about love after death and have applied it to love during life, which can be something of a shock when one first reads about it. Of course, modern day feminists will find much within the book that is upsetting to their cause. The Amish have taken Ephesians to heart, and strictly expect wives to submit to their husbands in all matters. There are even limits to how much children can be exposed to the school system, with the assumption that only God can provide wisdom, and everything else is foolishness. While these are basic precepts for Mormons and taken for granted in their society, it is jarring for onlookers (particularly liberal onlookers) to first see the number of restrictions that are placed on people and expressions. Fortunately, the author has a built in ethos: James Warner was born to a Mennonite household, so he has quite a bit of background regarding this issue. However, that is what makes the book disappointing on several levels: it does not concern itself with any deep revelations about Amish history, and does not serve well as an introduction to the Amish lifestyle simply because no historical context is offered. The book and its photos are put forth as a kind of â€Å"slice of life† view of the Amish†¦however, considering that it was first printed over four decades ago (and was arguably offering out-of-date content even back then), the work struggles to find a proper audience in the modern day. After all, it is not a book for the Amish: its pictures and passages are simply redundant for them, and more conservative Amish may even consider its author something of a traitor†¦a man who abandoned their private lifestyle, only to make a profit by publically invading that privacy. The book is also not intended for those wanting to fully learn about the Amish: as elaborated on above, it does not delve into their history, and offers no context for the actions taken by the Amish. The ideal audience for this book, interestingly enough, would be modern photography buffs: the pictures are quite striking, and the measures taken to make them seem more ancient than they are may very well offer the aspiring photographer new tricks for his or her toolbox. For everyone else? There are far better books about the Amish, especially for those who wish to know their full story.

The Present Environmental Ecological Crisis Theology Religion Essay

The Present Environmental Ecological Crisis Theology Religion Essay There is the worldwide recognition of the present environmental/ecological crisis and there is a central belief amongst the religions that nature was created by God and should be protected. As environmental degradation has occurred, we begin to ask ourselves about the relationship between human beings and nature. The focus on religion and the environment has grown in recent years. Researchers have looked specifically at the role of religion and ecology. Taylor defines the field of religion and ecology as one that focuses on: Identifying the obstacles that the worlds mainstream religions may pose to environmental sustainability, and secondly the resources such religions may have available for promoting environmentally beneficent behaviors, (992). There is the recognition that the Earth is in danger from human activity and use and changes need to be made in order to sustain life on the Earth (Taylor 998). Why is it important to use religion as a means for environmental action? Berry states that it is human carelessness and greed that caused the environmental problems that we are faced with today (30). With this in mind, we look to religion as this is what some individuals believe holds a large degree of responsibility for the start of our environmental problems. Lynn Whites 1967 essay, The Historical Roots of our Ecologic Crisis suggested a link between religion and the environment. White singled out Christian attitudes as a reason for the environmental crisis. He proposed that the attitudes of individuals who do not regard nature as a central importance need to be changed. The earth needs to be respected and used in a manner that will help to preserve it for future generations, rather than exploit it for the present. White suggested that it was when the Industrial Revolution began that the human concern for the environment was lost to a greater degree than had been seen in the past. White interpreted the Bible as presenting human dominance over nature, leading individuals to care about themselves and industrial progress rather than about environmental matters and the ultimate effects of their actions on the earth. Besides Whites interpretation, there are many other suggested explanations for how humans viewed the world, and their resulting actions. From the philosophy of Rene Descartes, the universe was seen as a machine. It was from this time that economic progress was a priority and the long-term effects from the development and use of nature was not regarded as an issue (Sevier, 41). This is a view similar to that held by White, in that human progress and development has led to the environmental effects. However, this view does not specifically mention the role of religion. Carters interpretation of this issue suggests that the ecological crisis is not a result of Judeo-Christian traditions, but rather stems from the interpretation of the Bible and giving human beings dominance over other life forms (animals, plants) (358). This led to the exploitation of natural resources and ultimately to where we are today with the issue. Regardless of how it initially happened, we have to face reality and realize that as a society we have caused considerable damage to our planet. The role of religion Anthropologists suggest that religion persists because it has value to us, and such value can be either intrinsic, instrumental, or a combination thereof, (Strada 59). Sevier writes that, Traditionally, religion used to play an integral role in linking people to the natural world, imbuing people with the knowledge and values that make caring for it a priority, (38). Six major religions Buddhism Christianity Hinduism Islam Judaism Indigenous Religious Buddhism There is a universality of suffering. Being aware of suffering and produces compassion. Though traditional Buddhism regarded human life over that of animals, there is presently the recognition that all life forms should be respected equally. As humans we got ourselves into this ecological/environmental crisis and we are the ones that need to get ourselves out. Source: Swearer Christianity There is often seen to be a failure on the part of Christians in how they had interpreted the Bible and used the resources that God made available to them. Lynn Whites 1967 essay is an example of this. However, this is not the belief of all individuals. There recently has been an increased awareness of the environment in the United States as churches are initiating responsibility towards environmental protection. Hinduism Hindu images relate to the powerful natural world. Ecological sensitivity is based on the relationship between humans and how they respect the gods and goddesses related to the earth. In South Asia, the effects of pollution, both in the air and water, have been felt, particularly in recent years. With the values that Hinduism has towards the environment, reflection is starting to occur on how individuals can best approach the ecological challenges that are occurring. Islam An environmental ethic is in the Quran, but leaves an opening for Muslims to incorporate creative and innovative solutions in the contemporary context. A green jihad has recently begun. This is a common term for the green movement that promotes environmental protection. Source: Denny Judaism Ecological issues were never a central focus of Judaism, but rather were dealt with as they came about. An environmental perspective suggests that a belief of Judaism is that we are only tenants on this earth. The earth must then be cared for as there are other inhabitants, both presently as well as in the future, that will be living here. Source: Fink Indigenous Religions For individuals following indigenous religions, there is an understanding of their place in the local environment. Native Americans have believed that there are spirits in nature and the environment needs to be taken care of. Grim writes that in indigenous beliefs, to analyze religion as a separate system of beliefs and ritual practices apart from subsistence, kinship, language, governance, and landscape is to misunderstand indigenous religion. The respect for nature and the environment is still present amongst the Indigenous peoples. What is evident, however, is wherever indigenous peoples have endured, they have maintained a loving experience of place and an understanding that spiritual forces capable of leading humans into both utilitarian and self-understandings abide in all of these places, (Grim). Source: Grim How do we create a solution? An environmental crisis is here. It is recognized throughout the world, and its presence is agreed upon by the major religions. But what is the next step? How do we go about creating a solution? Can there be a common ground for science and religion in that both work together towards a solution? Bouma-Prediger quotes Edward O. Wilson in saying that religion and science are the two most powerful forces in the world todayif religion and science could be united on the common ground of biological conservation, the problem [of biological catastrophe] would soon be solved (1392). Can religion and science work together? Hossein Nasr writes, The environmental crisis now encompasses the entire Earth, (3). He suggests that there is a crisis of values and that as humans, we have participated in creating the destruction of the environment. A need exists to develop a path across religious frontiers without destroying the significance of religion itself and to carry out a comparative study of the Earths of various religions as has been carried out for their Heavens, if these terms are understood in their traditional metaphysical and cosmological sense, (Hossein Nasr 3). We need to regain the loss of a moral and social awareness as ecology becomes more individualistic and systems based. Many researchers recognize that a global stance needs to be taken by religions, with them working together to create a more comprehensive worldview and ethics to assist in reversing this trend, (Tucker and Grim). This is along similar lines with what Hossein Nasr writes, that dialogue on the environment must take place between religions on a global scale. Tucker and Grim continue by writing that, This is critical because the attitudes and values that shape peoples concepts of nature come primarily from religious worldviews and ethical practices. The moral imperative and value systems of religions are indispensable in mobilizing the sensibilities of people toward preserving the environment for future generations. Religious factors and environmental behaviors and attitudes Sherkat and Ellison analyzed data from a 1993 General Social Survey to look at religious factors and environmental behaviors and attitudes. Their study revealed that contradictory findings on the connection between religion and environmental concern and activism are the result of varied influences of religious schemata and resource interactions on different indicators of environmental concern and activism, (83). Sherkat and Ellison were not able to conclude specific religious influences on the environment, but suggested that Whites 1967 essay had the possibility of being a primary influence for religious leaders to take a pro-environment stance and actions (83). Religion and the environment are intertwined in that they have had a history and will continue to have a role together in the future. This may be one area where science and religion can find a common ground both have the environment in their best interest and can work together to find a solution to the current environmental crisis. As religious traditions and beliefs have shaped human values and behaviors towards the environment in the past, this is one possibility for working toward positive environmental attitudes for the future.

The Hindenburg :: American America History

The Hindenburg The Inferno The arrival of the Hindenburg, thirteen hours behind schedule, at Lakehurst, New Jersey, on the evening of May 6, 1937, promised to be routine. The ship had an unblemished safety record on eighteen previous Atlantic crossings. In fact, no passenger had ever lost his life on any commercial airship. Still, because this was the beginning of the most ambitious season yet for airship voyages, reporters, photographers and news reel cameramen had their eyes and lenses focused on the great dirigible as it approached. When disaster struck it was sudden. Without warning flames gushed from within the Hindenburg's hull; thirty-two seconds later the airship lay on the ground, ravaged. Never had the sights and sounds of a disaster in progress been so graphically documented. Within a day, newspaper readers and theater audiences were confronted by fiery images of the Hindenburg. Radio listeners heard the emotional words of newsman Herb Morrison, sobbing into his recorder, "It's burning, bursting int o flames, and it's falling on the mooring mast and all the folks. This is one of the worst catastrophes in the world. . . . Oh, the humanity and all the passengers!(Marben 58)" When this floating cathedral, called the Hindenburg, burst into a geyser of flaming hydrogen there was a tremendous impact on the public, although two thirds of the people on board survived. Two theories about why it happened surfaced and this tragedy put an end to the short age of these massive airships. The demise of the Hindenburg had a searing impact on public consciousness that far surpassed the bare statistics of the calamity. Men and women escaped, even from this inferno. One elderly lady walked out by the normal exit as though nothing had happened and was unscratched. A fourteen-year-old cabin boy jumped to the ground into flames and smoke. He was almost unconscious from the fumes when a water-ballast bag collapsed over his head. He got out. One passenger hacked his way through a jungle of hot metal using his bare hands. Another emerged safely, only to have another passenger land upon him and cripple him. One man, at an open window with every chance to jump to safety, went back into the flames to his wife, both died. The final count was 36 dead, including 13 passengers. Nearly two thirds, of the 97 persons on board survived, but that fact was forever obscured, and the name Hindenburg became comparable only to the name Titanic(Abbott 69).

Merchant Of Venice :: Free Merchant of Venice Essays

Villain of Venice   Ã‚  Ã‚  Ã‚  Ã‚  People often find security and self-assurance in acting evil towards other people. They may be out to destroy others, or improve their own social status. However, at the same time, the “villain'; may also be out for revenge. Shylock, from William Shakespeare’s The Merchant of Venice, has each of these motives as he takes on the role of the antagonist in this play. Shylock, the Jew, manages to mistreat almost everyone in his life. He especially acts as a villain towards Lancelet his young servant, Antonio the Christian, and even his own daughter, Jessica.   Ã‚  Ã‚  Ã‚  Ã‚  Shylock is a very harsh master to the young Lancelet. He is very belligerent towards the young boy, and he seems to enjoy mistreating the young boy. “Who bids thee call? I do not bid thee call.'; (Act 2, Scene 5, Line 9) He realizes that Lancelet is much lower than he is on the social and economic level, and he does not let the youngster forget his status by continually acting antagonistic towards him. He makes Lancelet appear to be a sluggard who sleeps all day and does little work. He always seems to criticize the poor boy behind his back and complain about his laziness. Even after Shylock sees that Lancelet is gone, he continues to reproach his work as a servant. It seems as though Shylock is trying to elevate his own self-esteem, by acting contentious towards his servant.   Ã‚  Ã‚  Ã‚  Ã‚  The way in which Shylock treats his own daughter is beyond comprehension. He virtually locks her in the house when he goes to the masque one night. Shylock redundantly enforces the importance that she lock the house up after he leaves. Lock up my doors, and when you hear the drum…   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Clamber not you up to the casements then, Nor thrust your head into the public street… But stop my house’s ears (I mean my casements). Let not the sound of shallow fopp’ry enter my sober house. (Act 2, Scene 5, Lines 30-37) He makes her captive in her own home and forbids her to so much as look out a window. Jessica refers to her home as hell and, although she is sad to see him go, tells Lancelet that he is making a wise decision. It is evident throughout the play that Shylock does not care as much for his daughter as he does for his material possessions. When he tells Jessica to lock up the house after he leaves, it is not because he fears for her safety, but rather because he is hesitant about leaving his personal property. Merchant Of Venice :: Free Merchant of Venice Essays Villain of Venice   Ã‚  Ã‚  Ã‚  Ã‚  People often find security and self-assurance in acting evil towards other people. They may be out to destroy others, or improve their own social status. However, at the same time, the “villain'; may also be out for revenge. Shylock, from William Shakespeare’s The Merchant of Venice, has each of these motives as he takes on the role of the antagonist in this play. Shylock, the Jew, manages to mistreat almost everyone in his life. He especially acts as a villain towards Lancelet his young servant, Antonio the Christian, and even his own daughter, Jessica.   Ã‚  Ã‚  Ã‚  Ã‚  Shylock is a very harsh master to the young Lancelet. He is very belligerent towards the young boy, and he seems to enjoy mistreating the young boy. “Who bids thee call? I do not bid thee call.'; (Act 2, Scene 5, Line 9) He realizes that Lancelet is much lower than he is on the social and economic level, and he does not let the youngster forget his status by continually acting antagonistic towards him. He makes Lancelet appear to be a sluggard who sleeps all day and does little work. He always seems to criticize the poor boy behind his back and complain about his laziness. Even after Shylock sees that Lancelet is gone, he continues to reproach his work as a servant. It seems as though Shylock is trying to elevate his own self-esteem, by acting contentious towards his servant.   Ã‚  Ã‚  Ã‚  Ã‚  The way in which Shylock treats his own daughter is beyond comprehension. He virtually locks her in the house when he goes to the masque one night. Shylock redundantly enforces the importance that she lock the house up after he leaves. Lock up my doors, and when you hear the drum…   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Clamber not you up to the casements then, Nor thrust your head into the public street… But stop my house’s ears (I mean my casements). Let not the sound of shallow fopp’ry enter my sober house. (Act 2, Scene 5, Lines 30-37) He makes her captive in her own home and forbids her to so much as look out a window. Jessica refers to her home as hell and, although she is sad to see him go, tells Lancelet that he is making a wise decision. It is evident throughout the play that Shylock does not care as much for his daughter as he does for his material possessions. When he tells Jessica to lock up the house after he leaves, it is not because he fears for her safety, but rather because he is hesitant about leaving his personal property.

Midterm Exam Essay

1. (TCO 1) Suppose your company sold $25,000 in merchandise to a customer for cash. How does this transaction impact the accounting equation? (Points : 12) 2. (TCO 2) Suppose your company sold $50,000 in merchandise to a customer for cash. How does this transaction impact the accounting equation? (Points : 12) 3. (TCO 3) Rationalization is one of the components of the fraud triangle. What types of rationalization could a person use to justify misconduct? How can a company protect itself from rationalization as a part of fraud? (Points : 12) 4. (TCO 4) What is horizontal analysis of financial statements? How does horizontal analysis differ from vertical analysis? (Points : 12) 5. (TCO 3) Separation of duties is a key feature in an internal control system. Why is separation of duties such an important internal control? Give an example of separation of duties as an internal control. (Points : 24) 6. (TCO 1) Describe the balance sheet. Why is this statement important to the company, creditors, and investors? (Points : 24) 7. (TCO 4) Name and describe one liquidity ratio. What does this ratio measure? What is the formula for this ratio? (Points : 24) ACCT 301 Midterm Exam 2 1. (TCO 1) The retained earnings statement shows all of the following except which one? 2. (TCO 1) Management’s views on the company’s short-term debt paying ability, expansion financing, and results of operations are found in which of the following? 3. (TCO 4) For 2010, Fielder Corporation reported net income of $30,000; net sales $400,000; and average share outstanding 6,000. There were no preferred stock dividends. What was the 2010 earnings per share? 4. (TCO 4) A useful measure of solvency is which of the following? 5. (TCO 2) Which pair of accounts follows the rules of debit and credit, in relation to increases and decreases, in the same manner? 6. (TCO 2) The principle purpose of posting is which of the following? 7. (TCO 3) Joe is a warehouse custodian, and also maintains the accounting record of the inventory held at the warehouse. An assessment of this situation  indicates 8. (TCO 3) The following information was taken from Hurlbert Company cash budget for the month of June: 9. (TCO 11) Managerial accounting information does which of the following? 10. (TCO 11) Which one of the following is not a direct material? 11. (TCO 11) Sales commissions are classified as which of the following? 12. (TCO 11) Manufacturing costs include which of the following? 13. (TCO 11) Neeley Manufacturing Company reported the following year-end information: 14. (TCO 5) What effect do changes in activity have on fixed costs per unit? 15. (TCO 5) Which one of the following is not an assumption of CVP analysis? ACCT 301 Midterm Exam 3 1. (TCO 5) A company has total fixed costs of $210,000 and a contribution margin ratio of 30%. How much sales are necessary to break even? 2. (TCO 5) How much sales are required to earn a target income of $70,000, if total fixed costs are $100,000 and the contribution margin ratio is 40%? 3. (TCO 6) For which one of the following budgeting aspects does the budget committee generally have the responsibility? 4. (TCO 6) Under what situation might a budget be most effective? 5. (TCO 6) How does long-range planning compare to a master budget? 6. (TCO 6) Which one of the following is a source of information used to prepare the budgeted income statement? 7. (TCO 7) When is a static budget most appropriate in evaluating a manager’s performance? 8. (TCO 7) Which type of center is the housekeeping department of a manufacturing company? 9. (TCO 7) For which of the following is an investment center manager responsible? 10. (TCO 7) Merck Pharmaceuticals is evaluating its Vioxx division, an investment center. The division has a $45,000 controllable margin and $300,000 of sales. How much will Merck’s average operating assets be when its return on investment is 10%? 11. (TCO 11) Financial and managerial accounting are both concerned with the economic events of an enterprise. Similarities between financial and managerial accounting do exist, but they have a different focus. Briefly distinguish between financial and managerial accounting as they relate to (1) the primary users, (2) the type and frequency of reports, (3) the purpose of reports, and (4) the content of reports. 12. (TCO 4) Are short-term creditors, long-term creditors, and stockholders primarily interested in the same characteristics of a company? Explain. 13. (TCO 5) In the month of  September, Nixon Company sold 800 units of product. The average sales price was $30. During the month, fixed costs were $7,200 and variable costs wer e 60% of sales.