Psychology Essay examples -- science

Psychology Males and females have many different opinions in term of choosing their mates and long-term partners. But I strongly agree with Buss on the idea that women give more importance to kindness and generosity in term of choosing their long-term partner. Because I noticed that a man who is kind and generous will spend more time on her and then show love and take good care of the family. But one thing that I do not really agree with Buss is the idea of resource, I do believe that women give importance to resources but to me it is not just for their children but also most for themselves. Because I have the example of a two kids mom who divorce with her husband after he won three million dollar last summer. By divorcing, she did not care about the kids but the money. Also we have more and women who do not want to have kids and still choose their mates base on financial views. One more thing is that I noticed that women like to show off. For example they like to wear expensive clothes with brand name such as Kenneth Cole, they like diamonds and gold. Also women like to enjoy life especially by going to vacation in the Caribbean (Trinidad and Tobago). So women are more likely to refer on financial view in term of choosing their mates beca use they want to acquire that stuff. Men in the other hand do give too much importance to money because they think that they are the ones who have to provide for the family. The primary difference between Hetherington and Wallerstei...

Palfinger Ag Case Study

Palfinger’s AG – Property, Plant, and Equipment a. ) Palfinger’s property would include the property that they have to store the forklifts and other large inventory that they have on. The equipment would include all equipment that is necessary to make the inventory that they sell such as the cranes. b. ) This number represents the total of the plant, property, and equipment that Palfinger has. This number should be recorded as the historical cost that the plant, property and equipment was purchased at.This total number also has the total sum of amortized depreciation subtracted out to get the net amount of PP&E that is put on the balance sheet c. ) In the notes to the financial statements, Palfinger reports the plant, property and equipment of the following: †¢ Land and equipment †¢ Undeveloped buildings and investments †¢ Plant and machinery †¢ Other plant, fixtures, fittings, and equipment †¢ Payments and assets under construction d. â €Å"Prepayments and assets under construction† represents expenses that have prepaid for and assets that haven’t been finished yet. Because the assets aren’t completed and haven’t been used, they aren’t being depreciated. The reclassification comes from allocation of depreciation from the newly completed projects that now have been put to use. e. ) Palfinger depreciates its property and equipment by using straight-line depreciation over the prospective useful lives of the relevant assets.They allocate 8-50 years on buildings, 3-15 years on plant and machinery, and 3-10 years on fixtures, fittings, and equipment. This policy does not seem reasonable because there is a short 8-year building useful life. Because of this, Palfinger’s ROA and EPS ratios are heavily impacted. f. You can both depreciate replacements investments, and value enhancing investments that are capitalized and depreciated over the new useful life or original useful life.The alternative method to this would be to just expense out the costs of renovations or value enhancing investments. This way it is completely hit on the income statement, and is not shown on the balance sheet. g. ) i. According to the notes to the consolidated financial statements, Palinger bought $61,444 worth of new PPE in 2007. ii. There was a change of ($733) concerning government grants. According to IAS 20 government grants for property, plant, and equipment are presented as reductions of the acquisition and/or manufacturing costs.When these are deducted from the account, it lessens the amount depreciated during the life of the acquired assets. iii. Depreciation expense for 2007 was $12,557. iv. Net book value of total disposed PPE, was $1,501 (Derived from $13,799 – $12,298) h. ) To derive the gain or loss Palfinger incurred, we compute their proceeds from the sale of PPE $1,655 and subtract it from $1,501 (net book value). This gives us a total gain of $154. i. ) i. Str aight Line |Year |Beg |Dep. Exp |Accum Dep. Ending Bal | |1 |$10,673 |$1,880 |$1,880 |$8,793 | |2 |8,793 |1,880 |3,760 |6,913 | |3 |6,913 |1,880 |5,640 |5,033 | |4 |5,033 |1,880 |7,520 |3,153 | |5 |3,153 |1,880 |9,400 |1,273 | ii. Double- declining- balance depreciation Year |Beg |Dep. Exp. |Accum Dep. |Ending Bal | |1 |$10,673 |$4,269 |$4,269 |$6,404 | |2 |6,404 |2,562 |6,831 |3,842 | |3 |3,842 |1,537 |8,368 |2,305 | |4 |2,305 |922 |9,290 |1,383 | |5 |1,383 |110 |9,400 |1,273 | . ) i. Net book value at end of year 1 is $8,793. Less what you received on the sale $7,500. Gives you a disposal loss of $1,293 using the straight-line method of depreciation. You then add the disposal loss from the previous years depreciation $1,880, which results in a total income statement impact of $3,173. ii. Using double- declining method, the first year ending balance of $6,404 is subtracted form the proceeds of the sale netting in a gain of $1,096 on the disposal.Once this is subtracted form the pre vious years depreciation $4,269, you get a total income statement impact of $3,173. iii. The total income statement impact is exactly the same. The computations turn out to be identical because it is essentially a backwards way of computing the initial cost of the asset of $10,673, minus the proceeds from the sale $7,500, which both gives you $3,173. The difference between the two is perception. One reports a gain on disposals, while the other reports a loss. k. ) | Palfinger |Palfinger |Caterpillar |Caterpillar | | |2007 |2006 |2007 |2006 | |Net PPE |149,990 |98,130 |9,997 |8,851 | |Total Assets |528,314 |409,366 |56,132 |51,449 | |Common Size |28. 4% |24% |17. % |17. 2% | |Dep |12,557 |9,980 |1,797 |1,602 | |Sales/Rev |695,623 |585,205 |41,962 |38,869 | |Common Size |1. 8% |1. 7% |4. 3% |4. 1% | This table shows that Palfinger has much more assets involved in PPE at 28. 4%, than does Caterpillar 17. 8%. l. ) |Palfinger |Palfinger |Caterpillar |Caterpillar | | |2007 |2006 |2007 |20 06 | |Sales or Rev |695,623 |585,205 |41,962 |38,869 | |Avg. PPE |124,060 |94,091 |9,424 |8,420 | |PPE turnover |5. 61 |6. 22 |4. 45 |4. 2 | Turnover went down about 11% (5. 61/6. 22) for Palfinger, we also see the despite being less effective they’re still more efficient then Caterpillar by about 26% (5. 61/4. 45) in regards to PPE sales for every dollar spent. m. ) Depreciation, Amortization & Impairment expense1,960 Accumulated Depreciation & Impairment1,960 n. ) i. Due to the companies building location concept ii. Accumulated depreciation impairment1,755 Depreciation, Amortization, & impairment expense1,755 The credit is posted to an account the company has called revaluation reserve, if it is the initial write up. iii. |2007 | |Net Sales | $695,623 | |Avg. PPE Adjusted |124,060 – (1,755 x 0. 5) = 123,183 | |Turnover Adjusted | 5. 65 | The ratio has changed 5. 61 to 5. 65, which is not a very significant difference. Recalculating the impact of the write offâ€⠄¢s compared to the total net PPE is considered a minimal change for the company.

The War Of The Vietnam War - 773 Words

During the 1960s and early 1970s, the Vietnam was the most talked about issue of the time. Due to the high number of American casualties, and the troubling images that were broadcast on the nightly news networks, the opposition of the war rose drastically. Many argue that the climax of the anti-war opposition occurred in May of 1970 on the campus of Kent State University in Kent, Ohio. It was during an anti-war protest that the Ohio National Guard opened fired on the crowd, killing four students. The country, torn apart by the war, saw the support for the soldiers decrease. In the years that followed Kent, President Nixon began to bring troops home from Vietnam. Expecting a hero’s welcome back to the states, similar to what their parents had received following WWII; Vietnam Veterans received quite the opposite. At airports that soldiers were returning to, many protests occurred, shaming the soldiers for their actions during the war. Many of the veterans returning home Vietnam found it hard to find work because too many people had developed a hatred for them due to the war. Congress confronted the growing problem of discrimination against these Veterans by taking action in 1974. Congress passed the Vietnam Era Veterans’ Readjustment Assistance Act (VEVRAA) to combat the discrimination problem that the veterans were dealing with. According to the United States Department of Labor website, the VEVRAA â€Å"requires covered federal government contractors and subcontractorsShow MoreRelatedThe War Of Vietnam And The Vietnam War1525 Words   |  7 PagesThe war in Vietnam is The United States and other capitalist bloc countries supported South Vietnam (Republic of Vietnam) against the support by the Soviet Union and other socialist bloc countries of North Vietnam (Democratic Republic of Vietnam) and the Vietcong of war. Which occurred during the Cold War of Vietnam (main battlefield), Laos, and Cambodia. 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As people became more aware of the atrocities going on in Southeast Asia, the endless domestic support turned into widespread explosive protest. During the first few years of the Vietnam conflict, Americans full heartedly supported the United States and its governmentRead MoreThe War Of The Vietnam War1379 Words   |  6 Pagestensions over the Vietnam war caused many americans to become divided on the actions taken by the government across seas. Americans questioned whether the government could be trusted. The feeling of betrayal and government secrecy created the â€Å"Credibility Gap,† in which many americans believed that the government no longer was for the people, but for anything else that would benefit the government. 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The reason America got involved in the Vietnam War was to stop the spread of communism in South East Asia and beyond. â€Å"America’s involvement in Vietnam derivedRead MoreThe War Of The Vietnam War1204 Words   |  5 Pagesus†¦ When that is the way you are, how do you conduct your life?† The Vietnam War killed over fifty eight thousand Americans and over 61% of the men killed were 21 years or younger. Most Americans are conflicted with the fact whether the Anti War Movement played a factor in prolonging the Vietnamese War. â€Å"In every story there are two sides and in between lies the truth.† Anonymous The United States become involved in Vietnam after the French withdrew when the Republican President Dwight EisenhowerRead MoreThe War Of The Vietnam War877 Words   |  4 PagesAnother big difference in this war was that the Vietnam War was had more disapproval and was more expressive within the American public, unlike the Korean War. 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