Equality of women in the workplace

Equality of women in the workplace Companies around the world are currently going through a period of transforming and changing. Some are expending their business globally and there are some who wonder how the changing will effect or give an impact on their organization. As we know, men and women are entering the labor force in equal numbers but the majority of top mangement positions is still belong to men. The failure of more women to break the upper levels of corporate management is due to the glass ceiling. In economics, the term glass ceiling refers to situations where the advancement of a qualified person within the hierarchy of an organization is stopped at a lower level because of some form of discrimination, most commonly sexism or racism. However, since the term was coined, glass ceiling has also come to describe the limited advancement of the deaf, gays and lesbians, blind, disabled, and aged based on the defination in Wikipedia. There are many types of glass ceiling such as religious discrimination, different pay for comparable work, sexual, races, ethnics and even harrasment in the workplace. Other than that, exclusion from informal networks like preconceptions and stereotyping of womens role and abilities is also one of them. Another types of glass ceiling are lack of family-friendly workplace policies and policies that discriminate against gay  people, non-parents, or single parents. There are many reasons that causes the glass ceiling. One of the reason is job segregation. Job segregation is the concentration of women and men in different types and levels of activity and employment. Normally, men tend to be highly concentrated in the upper levels of professions such as managers, supervisor, production supervisors and also executives. Women on the other hand, tend to be in the status of lower level and lower paid professions such as teachers, secretaries, receptionists and nurses.  Women also measure success in the workplace differently than men because women place a higher value on their positive interpersonal relationships and feelings whereas men tend to measure success by high salaries, promotional opportunities and job titles. There is also opinion that saying glass ceiling is voluntarily choose by some women. For example, men tend to work harder in order to get good pay and women tend to choose to work less hours or may not want to extend their work duration in order to organized their children and spend more quality time with their families. There are some organizations that provide their employees with family-friendly programs that offer options such as flex-time which employees can choose their own work hours, employee-assistance programs and child care nursery which allows their workers to have a better chance of balancing their work lives and home. Unfortunately, women may feel reluctant to take advantage of these programs as they feel it may lessen than chance for being success within the company. Besides, part of the reason lies in leadership  stereotypes. It is still a strong view that women are viewed by many others as weak and soft whereas good male leaders are mostly known as tough and powerful.   More or less, this appears to affect career choices as the organization may have a perception that women is weak and not qualified for the positions especially the top management positions. Women and men also differ in their career gaps. Men are not influence to take a leave of absence. For example, when one of their children is sick, women is most likely to have to take the leave because men seldom do that. Men also refuse to work on a part-time job in order to get additional or side income when compared to women. It is maybe because they are shy that people would know when they have two jobs as mentioned earlier that men tend to measure success by high salaries and job titles. Other than that, most of the employers have the believe that women may quit the job when they want to begin a family and get married. Therefore, the organizations are less likely to invest in womans career by appointing them as the top management position. In order to let the organization hire a woman as one of upper levels of corporate management, they must show the dedication and willingness to take on new challenges and risks and be vocal about their personal ambitions. SUMMARY AND DISCUSSION Today, women represent more than 40 per cent of the global workforce as they have achieved higher levels of education than ever before. Unfortunately, their share of upper management positions remains unacceptably low, with just a little tiny ratio succeed in breaking through the glass ceiling. According to the journal, the main topic that been highlight is about the impact and how gender diversity influence the career development of women being a director or one of the top position in the organization. There are three key areas that focus on women directors which are theoretical perspectives, characteristics and impact. Theoretical perspectives comprise of individual, board and firm. Individual consist of human capital, status characteristics and gender self-schema while board consist of social identity, social network and social cohesion, gendered trust, ingratiation and leadership. Firm level includes in resource dependency, institutional and agency theories. Characteristic review in four levels which are individual, board, firm and also industry and environment such as demographics, social capital, role, size, commitment, shareholder distribution, performance and economic environment. Impact also focus on the same level such as role models, governance performance, decision making, glass cliff effect, talent and also recruitment and retention. Glass ceiling exist because of few factors such as occupational sex discrimination, childcare responsibilities, stereotypes and gender discrimination. The perception of women can also lead to a problem because there are some belief that women are unqualified and they might have their own agenda. Organizations are very much concerned about hiring, retaining and promoting women to higher level but few are making the necassary changes to make a difference. Women hold less powerful corporate titles, fewer multiple directorships and earn considerably less than men. Men are more likely to have the collective trust whereas women believe in collective trust as well as relationship trust. The impact of women as a top management postition dwell in different level. In areas where they are very much represented in the pool from which leadership is drawn, women still do not move into leadership positions in equal ratios. The reason is women typically hold up on too much share of the burden in balancing their job and family. Sadly there are so much barriers that prevent women to become one of the top position in an organization. One of the barrier is the environment in a workplace. Organizational cultures, employees attitude, racial stereotype commonly limit women from completely participating in the organizations. Working parents, especially mothers, usually have to deal with family obligation which they often have to choose between their job and family. They actually require flexibility at work. Women often lack the right type of job experience to move foward. The experiences they have normally do not suit the promotion criteria. Equal but different? As mentioned earlier, men and women are entering this labour force in equal numbers but why is that women is being treated as minority group and a weak person? In this paper, i have attempted to contribute to glass ceiling by exploring how glass ceiling affect the women in achieving their dreams. Women often to have less power or right to control, judge, or prohibit the actions of others than men in the organization. They face different challenges and most likely they should have a required skills to be successful in the organization compared to their male counterparts. This is due to glass ceiling that appear to have in every organizations directly or indirectly. Men and women are seen differently because men want to see and analyse if women have the capabilities and the qualification that fit to be in the upper level management. The inflexibility of our culture builds an organizational resistance against the values that women and people with disabilities bring to the workplace. Women need to be guide and support through the challenge. The organization should revamped the assessment in order to exclude gender discrimination and conduct an exit interviews in order to determine the reason why women leave positions. Mostly, women will have less salary compared to men because the employers sometimes view women as they are not devoted to their work. In organizations, the progress of women and disable people appears to be affected by more than career choices and qualifications. Today there are some organizations that appraise, measure and do changes to their organizations policies and procedures in order to attract talented women to work in a diversifying work force. Doesnt mean that when there are still difficulties in the working environment, women should stop trying to achieve their dreams. They should always think positive that one day women will no longer treated as a minority and a weak person instead they are being treated equally as men. It is important for them to strive and go for what they dream of because they might be able to break the glass ceiling. SUGGESTION / RECOMMENDATION Recently there have been many changes that organizations are trying to intergrate so that more women can be a part of the top management position and achieve their dream. Some of the examples are work from home, flexible timing and so on. There are few recommendations that i would like to suggest that may helps in changing the perception and mind-set of certain people towards glass ceiling. The recommendations are: Women will have equal access to jobs if the government enforce the anti-discrimination legislation at the workplace. Provide various training that emphasize on the workplace equality, values and their importance and the consequences of gender discrimination. Part-time workers must have the same entitlements and benefits as full-time workers and make sure all employees conditions and benefits are equally distribute. Providing education and enough informations about sexual harassment and directly implement no-sexual harrasment policies to create a note of respect in the workplace. Creating a forums for women so that whenever they have issues affecting them in the workplace or jobs, they can always discuss it there. Develope a programmes to help employers acknowledge the capabilities and the benefits that women can bring to their businesses. Evaluation must not be rated based on employees gender, but it must be evaluated by their performance. Implement a family-friendly policies that will help supporting women at work which include the flexible working hours, child care nursery and other facilities, parental leave for women and men and many more. Organizational leaders should learn on how to enhance or upgrade the developmental and advancement opportunities for women and take responsibility for removing barriers. CONCLUSION In a nutshell, it seems that glass ceiling are still exsist in an organization and women have made a great tread in smashing on the glass ceiling but have not quite broken through it yet. In order to compete on a same level with men, having an access to line experience and management training it very important. Other than that, women must also have a good and effective communication skills that can give the opportunities for better interaction with others. Women also must have the ability to cope effectively and positively under pressure and willing to face of challenges, criticism and setbacks. It is easy to jump to the conclusion that successful elimination of glass ceiling requires not just an effective enforcement strategy but also the involvement of employers, employees and others in identifying and reducing attitudinal and other forms of organizational barriers encountered by women in advancing to higher level management position in different workplace setting. Organization also need to embrace the concept of diversity and redefine leadership model in organizations so that this will let women bring value to and integrate into leadership structures.

The Dominican Republic Stock Exchange :: Spanish Essays

The Dominican Republic Stock Exchange La Bolsa de Valores: Conceptos En nuestro idioma y en nuestros medios, existen palabras que son sencillamente eso, la expresià ³n de una idea precisa, y existen otros tipos de palabras que nos hacen pensar en una implicacià ³n mà ¡s allà ¡ de lo que realmente expresa esa palabra. Asà ­ en el mundo actual cuando decimos invertir en algo pensamos en un resultado final, que es el lucro, o para ponerlo mà ¡s claro sacar el mayor rendimiento de nuestro dinero a travà ©s de esa inversià ³n. Ahora bien, si se nos ocurre decir vamos a especular con tal o cual cosa inmediatamente hay una connotacià ³n que implica que vamos a tomar un riesgo, y en la mayorà ­a de los casos se toma esta palabra con un sentido totalmente negativo. Si buscamos estas palabras en un diccionario encontraremos que tienen algo de similitud. La definicià ³n de Invertir es: comerciar, traficar, procurar provecho o ganancia. Especular se define como: operacià ³n comercial que se practica con mercaderà ­as, valores, o efectos pà ºblicos con la idea de obtener lucro. El inversionista que acude a la Bolsa de Valores, se puede catalogar como un especulador, la gran diferencia es que es un especulador racional, porque tiene el poder de estudiar y decidir cuà ¡l serà ­a su mejor inversià ³n y para eso hay muchas opciones. En la Bolsa de Valores las inversiones se hacen a travà ©s de muchos tipos diferentes de instrumentos, que el ingenio, y la inteligencia del hombro ha ideado, y los cuales dependiendo de las culturas de los diferentes paà ­ses en donde operan las Bolsas de Valores, se adecuan a las leyes y normas regulativas de cada nacià ³n. Asà ­ se puede encontrar instrumentos de alto riesgo, mediano riesgo y bajo riesgo. El especulador racional que invierte en la Bolsa tiene la oportunidad de analizar estos riesgos y decidir quà © tipo de inversià ³n desea realizar.  ¿Quà © es una Bolsa de Valores? La forma mà ¡s simple posible en que se puede definir la Bolsa de Valores es la siguiente: lugar donde se reà ºnen ofertantes y demandantes de los tà ­tulos de valores para poner en venta y/o comprar tà ­tulos de valores. Los tà ­tulos de valores son las acciones que representan el capital de una empresa; las obligaciones que representan instrumentos de deuda a largo plazo de una empresa; y cualquier otro tipo de instrumento o tà ­tulos que se emiten para ser comercializados en la Bolsa de Valores. En nuestro paà ­s la Bolsa de Valores de Santo Domingo Inc.

Business Accounting

CHAPTER 1 Accounting: An Overview and AnalysisMULTIPLE CHOICE QUESTIONS41. Accountants refer to an economic event as a a. purchase. b. sale. c. transaction. d. change in ownership. 42. The process of recording transactions has become more efficient because a. fewer events can be quantified in financial terms. b. computers are used in processing business events. c. more people have been hired to record business transactions. d. business events are recorded only at the end of the year. 43. Communication of economic events is the part of the accounting process that involves a. identifying economic events. b. uantifying transactions into dollars and cents. c. preparing accounting reports. d. recording and classifying information. 44. Which of the following events cannot be quantified into dollars and cents and recorded as an accounting transaction? a. The appointment of a new CPA firm to perform an audit. b. The purchase of a new computer. c. The sale of store equipment. d. Payment of income taxes. 45. The use of computers in recording business events a. has made the recording process more efficient. b. does not use the same principles as manual accounting systems. c. has greatly impacted the identification stage of the accounting process. . is economical only for large businesses. 46. The accounting process involves all of the following except a. identifying economic transactions that are relevant to the business. b. communicating financial information to users by preparing financial reports. c. recording nonquantifiable economic events. d. analyzing and interpreting financial reports. 47. The accounting process is correctly sequenced as a. identification, communication, recording. b. recording, communication, identification. c. identification, recording, communication. d. communication, recording, identification. 48. Which of the following techniques are not used by accountants to interpret and report financial information? a. Graphs b. Special memos for each class of external users c. Charts d. Ratios 49. Which of the following would not be considered an internal user of accounting data for the XYZ Company? a. President of the company b. Production manager c. Merchandise inventory clerk d. President of the employees' labor union 50. Which of the following would not be considered an external user of accounting data for the XYZ Company? a. Internal Revenue Service Agent b. Management c. Creditors d. Customers 51. Which of the following would not be considered internal users of accounting data for a company? a. The president of a company b. The controller of a company c. Creditors of a company d. Salesmen of the company52. Which of the following is an external user of accounting information? a. Labor unions b. Finance directors c. Company officers d. Managers53. Which one of the following is not an external user of accounting information? a. Regulatory agencies b. Customers c. Investors d. All of these are external users54. Bookkeeping differs from accounting in that bookkeeping primarily involves which part of the accounting process? . Identification b. Communication c. Recording d. Analysis a55. All of the following are services offered by public accountants except a. budgeting. b. auditing. c. tax planning. d. consulting. a56. Which list below best describes the major services performed by public accountants? a. Bookkeeping, mergers, budgets b. Employee training, auditing, bookkeeping c . Auditing, taxation, management consulting d. Cost accounting, production scheduling, recruiting a57. Preparing tax returns and engaging in tax planning is performed by a. public accountants only. b. private accountants only. c. both public and private accountants. . IRS accountants only. a58. A private accountant can perform many activities in a business organization but would not work in a. budgeting. b. accounting information systems. c. external auditing. d. tax accounting.59. The origins of accounting are generally attributed to the work of a. Christopher Columbus. b. Abner Doubleday. c. Luca Pacioli. d. Leonardo da Vinci.60. Financial accounting provides economic and financial information for all of the following except a. creditors. b. investors. c. managers. d. other external users.61. The final step in solving an ethical dilemma is to a. dentify and analyze the principal elements in the situation. b. recognize an ethical situation. c. identify the alternatives and weigh th e impact of each alternative on stakeholders. d. recognize the ethical issues involved.62. The first step in solving an ethical dilemma is to a. identify and analyze the principal elements in the situation. b. identify the alternatives. c. recognize an ethical situation and the ethical issues involved. d. weigh the impact of each alternative on various stakeholders.63. Ethics are the standards of conduct by which one's actions are judged as a. right or wrong. b. onest or dishonest. c. fair or unfair. d. all of these.64. Generally accepted accounting principles are a. income tax regulations of the Internal Revenue Service. b. standards that indicate how to report economic events. c. theories that are based on physical laws of the universe. d. principles that have been proven correct by academic researchers.65. The cost principle requires that when assets are acquired, they be recorded at a. appraisal value. b. exchange price paid. c. selling price. d. list price.66. The cost of an as set and its fair market value are a. never the same. b. the same when the asset is sold. . irrelevant when the asset is used by the business in its operations. d. the same on the date of acquisition.67. The body of theory underlying accounting is not based on a. physical laws of nature. b. concepts. c. principles. d. definitions.68. The private sector organization involved in developing accounting principles is the a. Feasible Accounting Standards Body. b. Financial Accounting Studies Board. c. Financial Accounting Standards Board. d. Financial Auditors' Standards Body.69. The SEC and FASB are two organizations that are primarily responsible for establishing generally accepted accounting principles. It is true that a. they are both governmental agencies. b. the SEC is a private organization of accountants. c. the SEC often mandates guidelines when no accounting principles exist. d. the SEC and FASB rarely cooperate in developing accounting standards.70. GAAP stands for a. Generally Accepted Auditing Procedures. b. Generally Accepted Accounting Principles. c. Generally Accepted Auditing Principles. d. Generally Accepted Accounting Procedures.71. Which of the following is not a characteristic of the cost principle? a. Reliability b. Subjectivity c. Objectivity d. Verifiability72.The ACE Company has five plants nationwide that cost $100 million. The current market value of the plants is $500 million. The plants will be recorded and reported as assets at a. $100 million. b. $600 million. c. $400 million. d. $500 million.73. All of the following are advantages cost has over other valuations except that it a. is reliable. b. can be objectively measured. c. can be verified. d. is relevant.74. The proprietorship form of business organization a. must have at least three owners in most states. b. represents the largest number of businesses in the United States. c. ombines the records of the business with the personal records of the owner. d. is characterized by a legal distinction between the business as an economic unit and the owner.75. The economic entity assumption requires that the activities a. of different entities can be combined if all the entities are corporations. b. must be reported to the Securities and Exchange Commission. c. of a sole proprietorship cannot be distinguished from the personal economic events of its owners. d. of an entity be kept separate from the activities of its owner.76. A business organized as a corporation a. is not a separate legal entity in most states. b. requires that stockholders be personally liable for the debts of the business. c. is owned by its stockholders. d. terminates when one of its original stockholders dies.77. The partnership form of business organization a. is a separate legal entity. b. is a common form of organization for service-type businesses. c. enjoys an unlimited life. d. has limited liability.78. Which of the following is not an advantage of the corporate form of business organization ? a. Limited liability of stockholders b. Transferability of ownership c. Unlimited personal liability for stockholders d. Unlimited life79.A small neighborhood barber shop that is operated by its owner would likely be organized as a a. joint venture. b. partnership. c. corporation. d. proprietorship.80. Joan and Sara met at law school and decide to start a small law practice after graduation. They agree to split revenues and expenses evenly. The most common form of business organization for a business such as this would be a a. joint venture. b. partnership. c. corporation. d. proprietorship.81. Which of the following is true regarding the corporate form of business organization? a. Corporations are the most prevalent form of business organization. b. Corporate businesses are generally smaller in size than partnerships and proprietor-ships. c. The revenues of corporations are greater than the combined revenues of partnerships and proprietorships. d. Corporations are separate legal entities organized exclusively under federal law.82. A basic assumption of accounting that requires activities of an entity be kept separate from the activities of its owner is referred to as the a. stand alone concept. b. monetary unit assumption. c. corporate form of ownership. d. economic entity assumption.83. Deb Smith is the proprietor (owner) of Smitty's, a retailer of athletic apparel. When recording the financial transactions of Smitty's, Deb does not record an entry for a car she purchased for personal use. Deb took out a personal loan to pay for the car. What accounting concept guides Deb's behavior in this situation? a. Pay back concept b. Economic entity assumption c. Cash basis concept d. Monetary unit assumption84. A basic assumption of accounting assumes that the dollar is a. unrelated to business transactions. b. a poor measure of economic activities. c. the common unit of measure for all business transactions. d. useless in measuring an economic event.85. The assump tion that the unit of measure remains sufficiently constant over time is part of the a. economic entity assumption. b. cost principle. c. historical cost principle. d. monetary unit assumption.86. A business that enjoys limited liability is a a. proprietorship. b. partnership. c. corporation. d. sole proprietorship.87. A problem with the monetary unit assumption is that a. the dollar has not been stable over time. b. the dollar has been stable over time. c. the dollar is a common medium of exchange. d. it is impossible to account for international transactions.88. The common characteristic possessed by all assets is a. ong life. b. great monetary value. c. tangible nature. d. future economic benefit.89. Owner's equity is best depicted by the following: a. Assets = Liabilities. b. Liabilities + Assets. c. Residual equity + Assets. d. Assets – Liabilities.90. The basic accounting equation may be expressed as a. Assets = Equities. b. Assets – Liabilities = Owner's Equity. c. Assets = Liabilities + Owner's Equity. d. all of these.91. Liabilities a. are future economic benefits. b. are existing debts and obligations. c. possess service potential. d. are things of value used by the business in its operation.92. Liabilities of a company would not include . notes payable. b. accounts payable. c. wages payable. d. cash.93. Liabilities of a company are owed to a. debtors. b. benefactors. c. creditors. d. underwriters.94. Owner's equity can be described as a. creditorship claim on total assets. b. ownership claim on total assets. c. benefactor's claim on total assets. d. debtor claim on total assets.95. Owner's equity is often referred to as a. residual equity. b. leftovers. c. spoils. d. second equity.96. When an owner withdraws cash or other assets from a business for personal use, these withdrawals are termed a. depletions. b. consumptions. c. drawings. d. credit line.97. Capital is a. an owner's permanent investment in the business. b. equal to liabilit ies minus owner's equity. c. equal to assets minus owner's equity. d. equal to liabilities plus drawings.98. Revenues would not result from a. sale of merchandise. b. initial investment of cash by owner. c. performance of services. d. rental of property.99. Sources of increases to owner's equity are a. additional investments by owners. b. purchases of merchandise. c. withdrawals by the owner. d. expenses.100. The basic accounting equation cannot be restated as a. Assets – Liabilities = Owner's Equity. b. Assets – Owner's Equity = Liabilities. c. Owner's Equity + Liabilities = Assets. d. Assets + Liabilities = Owner's Equity.101. Owner's equity is decreased by all of the following except a. owner's investments. b. owner's withdrawals. c. expenses. d. owner's drawings.102. A net loss will result during a time period when a. liabilities exceed assets. b. drawings exceed investments. c. expenses exceed revenues. d. revenues exceed expenses.103. If total liabilities increas ed by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? . $20,000 decrease b. $20,000 increase c. $25,000 increase d. $30,000 increase104. If total liabilities decreased by $15,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 decrease c. $10,000 increase d. $15,000 decrease105. If total liabilities decreased by $25,000 and owner’s equity increased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 decrease b. $20,000 increase c. $25,000 increase . $30,000 increase106. If total liabilities decreased by $15,000 and owner’s equity decreased by $5,000 during a period of time, then total assets must change by what amount and direction during that same period? a. $20,000 increase b. $10,000 increase c. $20,000 decrease d. $10,000 decrease107. If total liabilities increased by $14,000 during a period of time and owner’s equity decreased by $6,000 during the same period, then the amount and direction (increase or decrease) of the period’s change in total assets is a(n) a. $14,000 increase. b. $20,000 increase. c. $8,000 decrease. d. $8,000 increase.108. The accounting equation for Goodboys Enterprises is as follows: AssetsLiabilitiesOwner’s Equity $120,000=$60,000+$60,000 If Goodboys purchases office equipment on account for $12,000, the accounting equation will change to AssetsLiabiltiesOwner’s Equity a. $120,000 = $60,000 +$60,000 b. $132,000 = $60,000 +$72,000 c. $132,000 = $66,000 +$66,000 d. $132,000 = $72,000 +$60,000109. As of June 30, 2008, Houston Company has assets of $100,000 and owner’s equity of $5,000. What are the liabilities for Houston Company as of June 30, 2008? a. $85,000 b . $90,000 c. $95,000 d. $100,000110.Owner's equity is increased by a. drawings. b. revenues. c. expenses. d. liabilities.111. Owner's equity is decreased by a. assets. b. revenues. c. expenses. d. liabilities.112. If total liabilities increased by $4,000, then a. assets must have decreased by $4,000. b. owner's equity must have increased by $4,000. c. assets must have increased by $4,000, or owner's equity must have decreased by $4,000. d. assets and owner's equity each increased by $2,000.113. Collection of a $500 Accounts Receivable a. increases an asset $500; decreases an asset $500. b. increases an asset $500; decreases a liability $500. c. ecreases a liability $500; increases owner's equity $500. d. decreases an asset $500; decreases a liability $500.114. Revenues are a. the cost of assets consumed during the period. b. gross increases in owner's equity resulting from business activities. c. the cost of services used during the period. d. actual or expected cash outflows.115. I f an individual asset is increased, then a. there must be an equal decrease in a specific liability. b. there must be an equal decrease in owner's equity. c. there must be an equal decrease in another asset. d. none of these is possible.116. If services are rendered for credit, then . assets will decrease. b. liabilities will increase. c. owner's equity will increase. d. liabilities will decrease.117. If expenses are paid in cash, then a. assets will increase. b. liabilities will decrease. c. owner's equity will increase. d. assets will decrease.118. If an owner makes a withdrawal of cash from a proprietorship, then a. there has been a violation of accounting principles. b. owner's equity will increase. c. owner's equity will decrease. d. there will be a new liability showing the owner owes money to the business.119. If supplies that have been purchased are used in the course of business, then a. liability will increase. b. an asset will increase. c. owner's equity will decrease. d. owner's equity will increase.120. As of December 31, 2008, Anders Company has assets of $35,000 and owner's equity of $20,000. What are the liabilities for Anders Company as of December 31, 2008? a. $15,000 b. $10,000 c. $25,000 d. $20,000121. Which of the following events is not a business transaction? a. Investment of cash by the owner b. Hired employees c. Incurred utility expenses for the month d. Earned revenue for services provided122. Net income results when a. Assets ; Liabilities. b. Revenues = Expenses. c. Revenues ; Expenses. d. Revenues ; Expenses.123. Owner's capital at the end of the period is equal to a. owner's capital at the beginning of the period plus net income minus liabilities. b. owner's capital at the beginning of the period plus net income minus drawings. c. net income. d. assets plus liabilities.124. A balance sheet shows a. revenues, liabilities, and owner's equity. b. expenses, drawings, and owner's equity. c. revenues, expenses, and drawings. d. assets, liabilities, and owner's equity.125. An income statement a. summarizes the changes in owner's equity for a specific period of time. b. eports the changes in assets, liabilities, and owner's equity over a period of time. c. reports the assets, liabilities, and owner's equity at a specific date. d. presents the revenues and expenses for a specific period of time.126. If the owner's equity account increases from the beginning of the year to the end of the year, then a. net income is less than owner drawings. b. a net loss is less than owner drawings. c. additional owner investments are less than net losses. d. net income is greater than owner drawings. Use the following information for questions127–129. Jimmy's Car Repair Shop started the year with total assets of $270,000 nd total liabilities of $180,000. During the year, the business recorded $450,000 in car repair revenues, $255,000 in expenses, and Jimmy withdrew $45,000. 127. Jimmy's Capital balance at the end of the year was a. $240,000. b. $225,000. c. $285,000. d. $195,000.128. The net income reported by Jimmy's Car Repair Shop for the year was a. $150,000. b. $195,000. c. $90,000. d. $405,000.129. Jimmy's Capital balance changed by what amount from the beginning of the year to the end of the year? a. $45,000 b. $195,000 c. $90,000 d. $150,000130. The balance sheet is frequently referred to as a. an operating statement. . the statement of financial position. c. the statement of cash flows. d. the statement of owner's equity.131. The primary purpose of the statement of cash flows is to report a. a company's investing transactions. b. a company's financing transactions. c. information about cash receipts and cash payments of a company. d. the net increase or decrease in cash.132. All of the financial statements are for a period of time except the a. income statement. b. owner's equity statement. c. balance sheet. d. statement of cash flows.133. The ending owner's equity amount is shown on a. the bal ance sheet only. b. he owner's equity statement only. c. both the income statement and the owner's equity statement. d. both the balance sheet and the owner's equity statement.134. Benson Company began the year with owner’s equity of $175,000. During the year, the company recorded revenues of $250,000, expenses of $190,000, and had owner drawings of $20,000. What was Benson’s owner’s equity at the end of the year? a. $255,000 b. $215,000 c. $405,000 d. $235,000135. Ed Dexter began the Dexter Company by investing $20,000 of cash in the business. The company recorded revenues of $185,000, expenses of $160,000, and had owner drawings of $10,000. What was Dexter’s net income for the year? a. $15,000 b. $35,000 c. $25,000 d. $45,000136. Jenner Company began the year with owner’s equity of $15,000. During the year, Jenner received additional owner investments of $21,000, recorded expenses of $60,000, and had owner drawings of $4,000. If Jenner’s e nding owner’s equity was $46,000, what was the company’s revenue for the year? a. $70,000 b. $74,000 c. $91,000 d. $95,000137. Janzen Company began the year with owner’s equity of $217,000. During the year, Janzen received additional owner investments of $294,000, recorded expenses of $840,000, and had owner drawings of $56,000.If Janzen’s ending owner’s equity was $531,000, what was the company’s revenue for the year? a. $860,000 b. $916,000 c. $1,154,000 d. $1,210,000Use the following information for questions138-139.Benny’s Repair Shop started the year with total assets of $100,000 and total liabilities of $80,000. During the year, the business recorded $210,000 in revenues, $110,000 in expenses, and owner drawings of $20,000.138. Owner’s equity at the end of the year was a. $120,000. b. $100,000. c. $80,000. d. $90,000.139. The net income reported by Benny’s Repair Shop for the year was a. $80,000. b. $100,000. c. $6 0,000. . $190,000.Use the following information for questions 140–141. Berwick Company compiled the following financial information as of December 31, 2008: Revenues$140,000 Berwick, Capital (1/1/08)105,000 Equipment40,000 Expenses125,000 Cash35,000 Berwick, Drawings10,000 Supplies5,000 Accounts payable20,000 Accounts receivable15,000140. Berwick’s assets on December 31, 2008 are a. $235,000. b. $170,000. c. $80,000. d$95,000.141. Berwick’s owner’s equity on December 31, 2008 is a. $105,000. b. $110,000. c. $80,000. d. $120,000.142. Ironton Company’s owner’s equity at the beginning of August 2008 was $300,000. During the month, the company earned net income of $60,000 and owner’s drawings were $20,000. At the end of August 2008, what is the balance in owner’s equity? a. $260,000 b. $300,000 c. $340,000 d. $380,000143. On January 1, 2008, Jackson Company reported owner’s equity of $470,000. During the year, the owner with drew cash of $20,000. At December 31, 2008, the balance in owner’s equity was $500,000. What amount of net income or net loss would the company report for 2008? a. Net income of $30,000 b. Net loss of $50,000 c. Net income of $10,000 d. Net income of $50,000 Use the following information for questions 144–146.Jenkins Catering started the year with total assets of $20,000 and total liabilities of $5,000. During the year, the business recorded $16,000 in catering revenues and $8,000 in expenses. Jenkins made an additional investment of $3,000 and withdrew cash of $5,000 during the year.144. The owner’s equity at the end of the year was a. $21,000. b. $18,000. c. $8,000. d. $2,000.145. The net income reported by Jenkins Catering for the year was a. $16,000. b. $11,000. c. $8,000. d. $3,000.146. Owner’s equity changed by what amount from the beginning of the year to the end of the year? a. $15,000 b. $14,000 c. $6,000 d. $3,000147.During the year 2008, Toront o Enterprises earned revenues of $45,000, had expenses of $25,000, purchased assets with a cost of $5,000 and had owner drawings of $3,000. Net income for the year is a. $45,000. b. $20,000. c. $17,000. d. $15,000.148. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company earned net income of $4,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000149. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, no additional investments were made and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $32,000, what amount of owner drawings were made during the month? a. $0 b. $1,000 c. $3,000 d. $7,000150. At October 1, Bennington Enterprises reported owner’s equity of $35,000. During October, the owner made additio nal investments of $2,000 and the company earned net income of $6,000. If owner’s equity at October 31 totals $40,000, what amount of owner drawings were made during the month? a. $0 b. $3,000 c. $4,000 d. $5,000151. At October 1, Bennington Enterprises reported owner’s equity of $35,000.During October, the owner made additional investments of $5,000 and the company posted a net loss of $3,000. If owner’s equity at October 31 totals $35,000, what amount of owner drawings were made during the month? a. $0 b. $2,000 c. $3,000 d. $5,000 Additional Multiple Choice Questions152. Which of the following is not part of the accounting process? a. Recording b. Identifying c. Financial decision making d. Communicating153. The first part of the accounting process is a. communicating. b. identifying. c. processing. d. recording.154. Keeping a systematic, chronological diary of events that are measured in dollars and cents is called a. ommunicating. b. identifying. c. process ing. d. recording.155. Auditing is a. the examination of financial statements by a CPA in order to express an opinion on their fairness. b. a part of accounting that involves only recording of economic events. c. an area of accounting that involves such activities as cost accounting, budgeting, and accounting information systems. d. conducted by the Securities and Exchange Commission to ensure that registered financial statements are presented fairly.156. Internal users of accounting information include all of the following except a. company officers. b. investors. c. marketing managers. . production supervisors.157. The organization(s) primarily responsible for establishing generally accepted accounting principles is(are) the FASBSEC a. nono b. yesno c. noyes d. yesyes158. The primary accounting standard-setting body in the United States is the a. Financial Accounting Standards Board. b. International Accounting Standards Board. c. Internal Revenue Service. d. Securities and Exchan ge Commission.159. A proprietorship is a business a. owned by one person. b. owned by two or more persons. c. organized as a separate legal entity under state corporation law. d. owned by a governmental agency.160.A net loss will result during a time period when a. assets exceed liabilities. b. assets exceed owner's equity. c. expenses exceed revenues. d. revenues exceed expenses.161. The Ryder’s Uptown Grill received a bill of $400 from the Erml Advertising Agency. The owner, John Ryder, is postponing payment of the bill until a later date. The effect on specific items in the basic accounting equation is a. a decrease in Cash and an increase in Accounts Payable. b. a decrease in Cash and an increase in J. Ryder, Capital. c. an increase in Accounts Payable and a decrease in J. Ryder, Capital. d. a decrease in Accounts Payable and an increase in J.Ryder, Capital.162. James Company purchases $600 of equipment from Mundelein Inc. for cash. The effect on the components of the bas ic accounting equation of James Company is a. an increase in assets and liabilities. b. a decrease in assets and liabilities. c. no change in total assets. d. an increase in assets and a decrease in liabilities.163. Morreale Beaver Company buys a $12,000 van on credit. The transaction will affect the a. income statement only. b. balance sheet only. c. income statement and owner's equity statement only. d. income statement, owner's equity statement, and balance sheet.

Drug Assessment for Hypertension Treatment - 1466 Words

Introduction Hypertension is one of the most important health issue. It is one of the leading cause for heart disease, stroke and kidney disease. (Gay Ndefo 2008). Anti-hypertensive drugs include several classes of medications which are used to control blood pressure in hypertensive patients. ÃŽ ²-blockers are one of these classes which are widely prescribed worldwide. Because of the tolerability issue, the uses of ÃŽ ²-blockers have been limited and are no longer considered as a first-line treatment for hypertension. Nebivolol , a new ÃŽ ²-blocker, possesses different pharmacological properties from traditional ÃŽ ²-blockers. Due to its superior anti-hypertensive efficacy and excellent safety profile, Nebivolol may be used as a first-line†¦show more content†¦The second mechanism involves the production of Nitric Oxide via L-arginine/nitric oxide pathway which is responsible for its vasodilatory activity (Cheng 2009 and Moen and Wagstaff 2006). This dual action belongs to the fact that its racemic mixture consists of l and d isomers. The vasodilating effect belongs to the l- isomer and the latter possesses ÃŽ ²1-blocking activity (Gray Ndefo 2008 and Moen Wagstaff 2006).The efficacy of Nebivolol as anti-hypertensive drug was evaluated by Van Borteletal. inGray Ndefo( 2008) who compared the anti-hypertensive effect of Nebivolol in a d ose of 5mg/day with placebo. After a period of 4 weeks, there was a reduction in blood pressure of at least 10 mm Hg in 65% of patients treated with Nebivolol compared to 25% with placebo.The ability of Nebivolol to increase Nitric Oxide bioavailablity has an obvious impact ton reducing systemic vascular resistance which leads to a further decrease in blood pressure and it will also reduce the incidence of cardiovascular diseases caused by endothelial dysfunction which is a common disorder in patients with hypertension and diabetes and usually results from a decrease in nitric oxide bioavailability (Moen wagstaff, 2006).The ability of Nebivolol to inhibit platelet aggregation has been showed by Munzel Gori(2009) who claimed that NebivololShow MoreRelatedHypertension And High Blood Pressure1703 Words   |  7 PagesHypertension Hypertension is referred to as high blood pressure. Hypertension is frequently asymptomatic in the early stages, and the initial signs are often vague and nonspecific. 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In continuing to ask open-ended questions, the nurse should obtain subjective and objective information from the patient as well as his wife that could help diagnoseRead MoreImplementing A Doctor Of Nursing Practice ( Dnp ) Project Essay1596 Words   |  7 Pagesproject, the researcher must properly evaluate every aspect of the project. There should be substantial evidence that the potential project is needed in clinical practice. A needs assessment identifies gaps between current and desired results (Kaufman Lopez, 2015). By conducting a needs assessment of the hypertension education program, the DNP student will be able to determine the essential requirements needed for the program to be successful. This paper will distinguish key stakeholders, describe