The Hot Zone Essay Summary Example For Students

The Hot Zone Essay Summary Setting:The setting g takes place in two major places. Reston Maryland which is a suburb of Washington DC. and the second major area is in Kenya Africa. The story takes place in the 1980s. Main Characters:Since this story is a true story there is no one character that is a main character. The author does not create the story around any one main character so Ill just list every character I can remember from the book. 1. Charles Monet: He was the first host to the deadly ebola virus breakout in Africa. He was 56 years old and was kind of a loner according to the authors interviews with people. 2. Dr. Mosoke: He was Charles Monets doctor when Charles crashed and bled out which means when the host suddenly starts bleeding infectious blood out of every orifice in the body. We will write a custom essay on The Hot Zone Summary specifically for you for only $16.38 $13.9/page Order now 3. Nancy Jaax: She was a veterinary pathologist at a military fort in Maryland.. 4. Jerry Jaax: He was a veterinarian and husband to Nancy Jaax. 5. Peter Jahrling: He was a disease expert at Fort Detrick6. Gene Johnson: He was in charge of the Reston operation. He also was the discoverer of Ebola Sudan. 7. Nun: The Nuns name was unknown but she had the very first recorded case of Ebola Zaire which is the most dangerous of the three strains. Summary:This is a true story. On New Years Day 1980 a man named Charles Monet went on a trip with a girl friend of his up to Mnt. Elgon in West Kenya. They spent the night there and went to a large cave there called Kitcum cave. After his trip to Kitcum cave he went home and three days later had a huge headache that wouldnt go away. That is the first symptom of this deadly disease. A few days later he went to the doctors and they told him he should go to a bigger hospital in Nairobi. Charles caught a flight to Nairobi an the ninth day after his visit to kitcum cave. All through the flight to Nairobi he was throwing up blood mixed with a black liquid. When he got to the hospital he sat down and waited to be served. Then his spine went limp and nerveless and he lost all sense of balance. he started going into shock. He then started throwing up an incredible amount of blood from his stomach and spilt it on to the floor. The people who were there said the only sound was the choking in hi s throat from his constant vomiting while he is unconscious. Then came the sound of bed sheets being torn in half which is the sound of his bowels opening up and venting blood from the anus. The blood is mixed with intestinal lining. His gut is sloughed. The linings of his intestines come off and were being expelled from his body along with huge amounts of blood. This dying process which happens to nine out of ten people who come in contact with the deadly disease is called crashing and bleeding. Samples of his blood were flown to all the major disease labs in the world. The disease was a Marburg Strain. In Sudan the same types of deaths were wiping out whole tribes. So Gene Johnson flew over there and worked with sick members of the tribes to try and find a cure. This strain of Marburg was called Ebola Sudan for were it was found. Later in Zaire there was an out post of missionaries who would give vaccine shots and penicillin to local tribes. One of the nuns there became sick with a similar disease. She died and her blood was sent to disease labs all over the world. The strain was called Ebola Zaire since it was discovered in Zaire. .ufe131f620ce8260f16f1ccd23e5671c1 , .ufe131f620ce8260f16f1ccd23e5671c1 .postImageUrl , .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text-area { min-height: 80px; position: relative; } .ufe131f620ce8260f16f1ccd23e5671c1 , .ufe131f620ce8260f16f1ccd23e5671c1:hover , .ufe131f620ce8260f16f1ccd23e5671c1:visited , .ufe131f620ce8260f16f1ccd23e5671c1:active { border:0!important; } .ufe131f620ce8260f16f1ccd23e5671c1 .clearfix:after { content: ""; display: table; clear: both; } .ufe131f620ce8260f16f1ccd23e5671c1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ufe131f620ce8260f16f1ccd23e5671c1:active , .ufe131f620ce8260f16f1ccd23e5671c1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text-area { width: 100%; position: relative ; } .ufe131f620ce8260f16f1ccd23e5671c1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ufe131f620ce8260f16f1ccd23e5671c1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ufe131f620ce8260f16f1ccd23e5671c1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ufe131f620ce8260f16f1ccd23e5671c1:hover .ctaButton { background-color: #34495E!important; } .ufe131f620ce8260f16f1ccd23e5671c1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ufe131f620ce8260f16f1ccd23e5671c1 .ufe131f620ce8260f16f1ccd23e5671c1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ufe131f620ce8260f16f1ccd23e5671c1:after { content: ""; display: block; clear: both; } READ: A Career In The Culinary Arts EssayIn Reston Maryland there was a monkey house that would ship monkeys all over the US. to labs for medical experiments. Suddenly all the monkeys started dying in one room. Tom Jahrling from fort Detrick came down and took a look at the monkeys and took some samples. He took back and he and Tom Geisbert looked at it and thought it was just a small monkey virus and try smelled it which is a way to tell what something was. They couldnt tell what it was so they looked at it under a electron microscope and it looked allot like Marburg. They were scared because they had smelled the container of the marburg. They didnt tell anyone that they had be en exposed. The Military and the C.D.C. (Center for Disease Control) sealed off the whole building and Nancy Jaax and Jerry Jaax led squads of people inside the building wearing space suits. Two people while working inside the building were cut and their space suits were torn which means they were exposed to the virus. They found out that the virus they were working with was a close relative to Ebola Zaire. They killed all the monkeys in the building and locks their corpses up because they were predicting that if the virus got out it would total the human population. It would be like another Black Plague, but the Black Plague only killed 50% of those infected while this killed 90%. They put a special chemical in the building and let it sit four three days. After the tree days nothing was alive in the entire building not even a tiny microscopic virus could live. But four people had been exposed to the virus and surprisingly they all lived they later realized that the virus must have mutated so it would not harm humans but if it mutated again and could effect humans it would be devastating. This new virus was called Ebola Reston. Opinion:I thought the book was really scary. It was scary to see that there are diseases that could completely wipe us out and that we got really lucky at Reston. I thought the book was also very educating. From a scale of one to ten I give it a ten because the author uses great detail. for instance when the author tells the effects of the disease.

Politique essays

Politique essays In the 16th and 17th centuries, European nations had a very difficult job to keep their monarchies in power for an extended amount of time. In order to centralize the nation, they needed to adopt a politique doctrine that would help strengthen the kingdom. In order to have a politique doctrine, the focus needed to be on the country, not just religion. The leader of the nation, no matter what religion required politique regulations in order to remain in power. The politique doctrine had an effect on social, political, and economic aspects of the nation. Politique doctrine affected the social standings of people. Henry Navarre issued the Edict of Nantes which allowed Calvinists to worship and build walls around their cities. This is important because before Navarre came into power, France was struggling under Catholic rule. Once Navarre issued the Edict of Nantes, Calvinists no longer needed to revolt and question the Catholic rule. They were free to worship what they believed. This built nationalism and strengthened the monarchy because the French government no longer had to concentrate on wars within their own country. They could take the money saved and improve the welfare of the people. Henry VIII is an example of how politique doctrine can strengthen the political side of a monarchy. Henry came to the throne as a strong leader and was awarded the title defender of the faith because of his verbal attacks on Martin Luther. But, he soon turns away from that title and begins to try and control the church and keep it from making laws. By selling all the monasteries land, he built up money for the government. This shows he can separate himself from the powerful influence the Church had over his ruling power. In 1530, Henry VIII forces all of the nobles to swear allegiance to him. This puts a stop to them revolting against his authority. Even though he does this, his friend, Thomas Moore, a noble, ...

Information Technology - Analyze the impact of the digital economy on Essay

Information Technology - Analyze the impact of the digital economy on the company IKEA - Essay Example At the showroom, customers were able to see and handle the furnishings before purchasing them and the company was able to present its products with function, quality and low price.(www.ikea.com). In response of competitor induces boycott of IKEA showrooms by customers, the Company began to design its own furniture, producing the unique flat products, which the customer was able to assemble at home. Such furniture also occupied less storage space and there was less scope for damages occurring during transportation of the products. The IKEA stores were based on the self service model , and customers were able to walk around the IKEA showrooms, inspect furniture and then select the pieces they liked, which were provided to then in flat designs for easy transportation with less damage.(Jeffreys 1992). The Company soon expanded into other countries and its global sales now totals over $17.7 billion annually. The success of IKEA has been largely due to its policy of offering quality products with low prices. The Company accomplishes this by maintaining a network of global suppliers who bid competitively for projects and the Company is thus able to manufacture and supply the products to IKEA at the lowest prices.(Solomon, 1991). It is constantly on the lookout for ways and means by which it can reduce its costs in order to continue to supply low cost yet quality products to its customers. As a part of this strategy to reduce costs, the company was examining ways and means to consolidate its supplier base such that the focus was on those suppliers located in low cost countries. However, longer lead times, higher demands on the planning process and an inability to quickly adapt to change were some of the drawbacks which IKEA sought to address through IT solutions. The Company has incorporated software developed by JDA – Demand and Fulfillment Solutions, with the Demand Management solution able to support all the 12,000 items in

Vietnam's Market Potential Case Study Example | Topics and Well Written Essays - 1000 words

Vietnam's Market Potential - Case Study Example As Vuong, Q.H. (2003) states, Vietnam provides a very potential market for Pepsi products. There is great amount of interest in these products and raw materials are locally available from agricultural commodities that are produced in large quantities. In every meeting, the first question is if they should go to Vietnam. Many global companies have preceded Americans in venturing in Vietnam. Daewoo by South Korea was the only large investor but other companies that have heavily invested in Vietnam are Sony Honda, Toshiba, and British Petroleum bad Peugeot. The first US Company to market legally in Vietnam was Carrier, which windows air conditioners which appeared in Ho Chi Minh City and Hanoi stores. Pepsi and coca cola companies were also first to venture in Vietnam. Vietnamese Market Potentials and Challenges Experts believe that the market of Vietnam has great long term potentials. However, compared to Thailand, it is less economically developed, and it might take it a minimum of two decades to reach the economic level of Thailand today. However, the location of the country at the center of Asia, together with enough low wage work-force powerfully attracts foreign investors into the country like a magnet. Presence of neighboring countries like Thailand and Malaysia which are fast developing has made Vietnam lag behind. Politically, the Vietnam War isolated it from industrial west as well as United States. Recently, the country has tried to solve many problems with Chinese government and currently, china is an important economic ally of Vietnam. Vietnamese population is so poor that they only earn $200 per capita (International Monetary Fund, 2010). This may still offer sufficient market for Pepsi products like tomato and chili sauces. Infrastructure is also under developed where only 10% of roads are paved and electricity is also very unreliable (Anonymous). However, manufacture of Pepsi may not be affected because raw materials are readily available within the locality and labor force is sufficient and cheap. For every 100 people, there is rarely a telephone available and the system of banking is underdeveloped too. However, Vietnamese communist party is currently struggling to adapt market economy principle and bureaucracy. With layers built up in decades of the rules of communist, which slow change pace. State committee for investment and cooperation is the key agency and because every agency wants to make the final decision, then the investment climate must be improved, if Pepsi and other companies are to thrive well in this country. How Western Countries can Help Improve the Political Climate in Vietnam Western countries can sign business contracts with Vietnam in order to improve the market conditions in Vietnam, besides ensuring a ready market for the produc ts. Western countries should also stop interfering with foreign affairs of Vietnam, so as to prevent political wars that are frequently witnessed in Vietnam. Diplomatic relations with Vietnam, for example the one reestablished by president Clinton on 11th July, 1995, should be encouraged among western countries because they boost business in Vietnam (Anonymous). Lack of diplomatic relations in Vietnam makes Vietnamese exports difficult to enter western countries markets like US because their tariffs are prohibitive. However, despite the initiatives of Washington, Vietnam does still qualify to the status of favored nation. Bilateral trade agreements can also help open up foreign investment trade in Vietnam besides giving exporters of Vietnam western markets accessibility and this may also largely benefit Pepsi. For example, the US and Vietnam bilateral trade agreement in July 2000 allowed Vietnamese exporters to easily access US markets, thus widening their market and hence

Components Of A Computer System Cpu Information Technology Essay

Components Of A Computer System Cpu Information Technology Essay The central processing unit is the serving of a computer system that carries out the instructions of a computer program. It is main part carrying out the computers roles. The central processing unit transfers out each instruction of the program in order, to perform the basic arithmetical, logical, and input/output operations of the system. The CPU has many different purposes which can be moving data from one location to another, building decisions and jumping to a new set of orders based on those decisions. The CPUs speed is a measure of MHz (megahertz) or more recently GHz (gigahertz). A chip with a megahertz rating of 900 MHz would be able to complete 900Million cycles every second. The types of CPU: AMD (Advanced Micro Devices) Intel Celeron RAM (Random Access Memory): RAM is a memory facility which provides space for your computer to read and write data to be accessed by the CPU (central processing unit). When people mention to a computers memory, they usually mean its RAM. The programs and data that we use are stored in the RAM temporarily so that the processor can access them fast. RAM is used to load and run programs or applications on a computers are operating system. Extra RAM means more applications and programs can be run simultaneously. The speed is measured in MHz, (or megahertz). The capacity of RAM is measured in bits, bytes, kilobytes, megabytes, gigabytes, terabytes and the typical capacity of RAM in a PC is 512MB to 8GB. There are other types of RAM which are; SDRAM (synchronous dram) DDR(double data ratter) Rambus Dram (RDRMM) ROM (Read Only Memory): Is a class of storage media used in computers and other electronic devices. Data stored in ROM cannot be modified, or can be modified only slowly or with difficulty, so it is mainly used to distribute firmware. The BIOS software is built into the PC, and is the first code run by a PC when powered on (boot firmware). The primary function of the BIOS is to load and start an operating system. BIOS software is stored on a non-volatile ROM chip built into the system on the mother board. The first job for the BIOS is to initialize and identify system devices such as the video display card, keyboard and mouse, hard disk, CD/DVD drive and other hardware. These are the types of ROM: Mask-Programmed ROM (MROM) Programmable ROM (PROM) Erasable-Programmable ROM (EPROM) Electrically Erasable PROM (EEPROM) Input devices: Input devices are any piece of computer hardware equipment used to provide data and give in information to the computer. They allow us to enter the information and data into the computer.E.g. Mouse: Is an input device which inputs information by clicking the mouse and being able to move the arrow in the monitor by using the mouse. Mouse can display mainframe data records that contain a leading 4 byte record length counter. With proper options, mouse can add carriage returns to fixed length records. Types of mouse: laser mouse mechanical mouse cordless mouse KEYBORAD: The set of typewriter like keys that enables you to enter data into a computer. Computer keyboards are similar to electric-typewriter keyboards but contain additional keys. It control the computer and purposes includes a plurality of sets of two or more keys arranged for receiving the tips of the finger of a hand of an operator, the keys of each set have such a small superficial touch area and are clustered together. So as to be substantially comprehended and selectively operated by a single finger tip of an operator. There different types of keyboards: Ergonomic Keyboards Wireless keyboards Illuminated keyboards Output Devices: Output Devices are used to communicate the outcomes of data processing carried out by information to the computer to the outside world. Which we get information out of the computer. E.g. Printers will print anything that in on that is on the monitor onto paper. This can be pictures, words and numbers. Monitor Monitor is a device that displays images or symbols generated by computers, an output device that is a part of your computer display system. They Serve as the visual display to help you navigate your computer. Also to display text and graphics, produced by a computer. The resolution is the measurement of the number of pixels that a computer displays, also called a computer monitor, can show at one time. Monitors that display more pixels offer a sharper, brighter image. Monitors are measured in inches, diagonally from top left to bottom right. Types of monitors: CRT (Cathode Ray Tube) Monitor LCD (Liquid Crystal Display) Monitor Printers: Printer is a peripheral which produces a text and/or graphics) of documents stored in electronic form, usually on physical print media such as paper or transparencies. It lets you to get a hard copy of a document, or picture. DPI (dots per inch) most printers print 600 dpi printers print 600 tiny little dots across one inch and 600 dots vertically for one inch. The higher the resolution of your printer or image setter, the greater detail you can print and the better appearance of your output. The speed of printers is measured in print-per-minute (PPM) for example, laser printer ratings range from 6 to 15 ppm, inkjets are rated 4 ppm and up for black text, and photo-quality inkjets range from 0.3 to 12 ppm, depending on the job. Types of printers: Laser printers Ink-jet printers Dot matrix printers Disk Storage devices (Backing store) Disk Drives are used to record information from the computer onto a floppy disk or CD. Hard Disk Drive: Hard disk drive (HDD) main storage used to permanently store all including the operating system, data, files and programs on the computer. Most hard drives are permanently stored in an internal drive bay at the front of the computer. Capacity per HDD increasing from 3.75 megabytes to greater than 1 terabyte. The typical capacity of hard disk in a PC is uses a 400 to 500 GB drive. Types of Hard Disk: Desktop Hard Disk Types: 3.5, IDE and Sata Interfaces Laptop Hard Disk Types:2.5, 1.8, IDE, Sata, SCSI Server Hard Disk types:3.5 Sata, SCSI Optical Disk Storage CD/DVD/Blu-Ray CD Disk: A Compact Disc (CD) is an optical disc used to store digital data. It was originally developed to store sound recordings exclusively, but later it also allowed the preservation of other types of data.It is used to store data, video or music. So that makes it a storage device. A standard CD has a capacity of about 74 minutes of standard CD audio music. There are extended CDs that can actually exceed this limit and pack more than 80 minutes on a disk. CDs are capable of storing up to 700 mb. The types of CDs are: CD-ROM is a pre-pressed compact disc that contains data accessible to, but not writable by, a computer for data storage and music playback. CD-R a CD-R (Compact Disc-Recordable) is a variation of the Compact Disc invented by Philips and Sony. CD-R is a Write Once Read Many (WORM) optical medium, though the whole disk does not have to be entirely written in the same session. CD-Rewritable disk, a type of CD disk that enables you to write onto it in multiple sessions. One of the problems with CD-R disks is that you can only write to them once. DVD Disk: DVD (Digital Video Disc) is an optical disc storage media format, which are of the same dimensions as compact discs (CDs), but are capable of storing almost seven times as much data. The storage capacity of a DVD is approximately 4.7 GB (gigabytes). A dual layer doubles the storage but requires a dual-layer DVD player/recorder to use the dual-layer media. The types of DVDS: DVD-R DVD-RW DVD-ROM Blu-Ray Disk: Blu-ray Disc is an optical disc storage medium designed to supersede the DVD format. The format defines as its standard physical media a 12Â  cm (same as DVDs and CDs), 25 GB per-layer optical disc, with dual layer discs (50 GB) the norm for feature-length video discs and additional layers possible later. The capacity of Blu-ray disk is 25Â  GB (single-layer) 50Â  GB (dual-layer). USB Memory Stick USB flash drives are computer devices that inputs information that is saved on the USB and inputs it in to the computer when you insert the USB. Also typically removable and rewritable, and physically much smaller than a floppy disk. USB drives range in capacity from megabytes up to 256GB and offer much more storage than writable CDs and DVDs. Operating system Is software, containing of programs and data, which runs on computers and manages the computer hardware and runs common services for active carrying out of various application software. Operating systems are responsible for everything from the control and allocation of memory to recognizing input from external devices and transmitting output to computer displays. They also manage files on computer hard drives and control peripherals, like printers and scanners. An operating system also has a vital role to play in security. Its job includes preventing unauthorized users from accessing the computer system. Examples of operating systems: Windows Vista Windows 7 Task 2: Types of computers: Desktop PC (personal computer) Is a personal computer any common-purpose computer whose size, capabilities, and original sales price make it useful for individuals and which is planned to be operated directly by an end user with no principal computer operator 3 common applications of desktop PC: Access the internet Most time used in offices e.g. Microsoft office used to alto of things: like writing letters, posters etc. Starting your own home business, e.g. selling items through online auction websites. Laptop A laptop computer or simply laptop, is called a notebook, is a small personal computer designed for portability. Usually all of the interface hardware needed to operate the laptop, such as USB ports, graphics card, sound channel, etc., is built in to a single unit. Laptops hold high capacity batteries that can power the device for general periods of time, attractive portability The main purpose of a laptop computer is to be portable. 3 common applications of Laptop: Can be used away from an outlet using a rechargeable battery. Connect to any network, including wireless network Answer email on the train, plane, or passenger seat of a car Palmtop A computer small enough to hold in one hand and operate with the other. Also called a hand top, these ultra-small computers may have particular keyboards or keypads for data entry applications. 3 common applications: Send an email Create text message Access internet Network Server A network server is a computer planned to process requests and carry data to other computers over a local network or the Internet by using the same network. 3 common applications: Web server a static content to a Web browser by loading a file from a disk and serving it across the network to a users Web browser. Chat Server enables a large number of users to exchange information in an environment similar to Internet newsgroups that offer real-time discussion capabilities. Fax Servers a is an ideal solution for organizations looking to reduce incoming and outgoing telephone resources but that need to fax actual documents. Supercomputer A supercomputer is a computer which performs an amount of speed which is far above of other computers. Known constantly changing the world of computing. Supercomputers are used for highly calculation-intensive tasks such as problems involving important physics, weather forecasting, climate research, molecular modelling .A particular class of problems, known as Grand Challenge problems, are problems whose full solution requires semi-infinite computing resources. Task 3 Diagram flows around a computer system: Backing store (Disk storage devices) CPU Central Processing Unit Main memory (RAM) Output devices Input devices When clicking on the mouse or typing on the keyboard its sends information to the CPU. Once the information is recognise on to the CPU, The CPU sends informations on to the output device and will appear either on the printer or monitor When the PC is turned on the RAM sends information to the CPU and sends information to the backing store When you save work on to the PC the backing store saves it sends the information to the CPU then to the main memory and is saved there

grendel vs. frankenstein Essay -- essays research papers

Grendel and Frankenstein are two monsters whose society ignores their existence and find them to be burdensome to their society based on the mere fact that they are not like the rest of their surrounding man-kind. Grendel and Frankenstein both strive to accept their place in the views of their surrounding peoples. Although their sporadic happiness comes from them engaging in fights and killing members of their societies, they learn to accept their place within the societies by coping with their ability to stay loyal to themselves and to fight back with self-devotion and not wanting to give up on themselves.   Ã‚  Ã‚  Ã‚  Ã‚  Grendel, surprisingly, adapts quite well to his society despite its detestation of his existence. Grendel live is a rattlesnake-guarded cave, which allows himself to detach from his society, giving him the necessary space to cope with the troublesome thoughts among his people about Grendel. Unlike Frankenstein, Grendel tries to associate with the members of his civilization but is rejected every time he tries to do so. Every night Grendel goes to Herot to listen to the Sharper’s stories because the history interests him. He is quite intrigued and appreciative of the tales he hears, but when he comes in contact with those from Herot, they do not reciprocate the appreciation of his presence in Herot. The ones he admires so much taunt and torture him to the point they try to kill him for â€Å"intruding.† As retaliation, Grendel fights back and raids Herot every night.   Ã‚  Ã‚  Ã‚  Ã‚  On the flipside, Frankenstein shows no interest in interacting with his society. He feels as though his society already has pre-conceived notions about his existence, and that if he even tried to win their affection, he would fail in doing so. He knows that the members of his surrounding civilization detest those different from themselves. Eventually their ways of demoralizing Frankenstein’s feelings lead Frankenstein to escape from their antagonizing. Frankenstein ventures to the North Pole, one of the coldest and most deserted, barren, and empty places known to man-kind. He stays isolated at the North Pole until he realizes Dr. Frankenstein has been following him, hoping to push him off the edge of world, never to be seen or heard from again. Frankenstein, once again flees, trying to escape his father, whom later dies. Frankenstein, alt... ...d doing for others are always good deeds. And to be honest, he is used to being on the run, so it is no different for him whether or not a miracle happens and someone takes him in for saving their lives or if he continues to live how he has been, always on the go. Frankenstein is an independent person and learns to accept his place in the world as that.   Ã‚  Ã‚  Ã‚  Ã‚  Both these characters exude such power and strength through their personalities. The way they handle situations and the way they don’t give up on themselves is something that is truly honorable. Grendel and Frankenstein, both very different from each other, are both very similar in regards to their heroism. These two characters are essentially alone in their societies and have nobody to turn to for help. They base everything around their beliefs and what they feel is the good and bad thing to do, whether society rejects their beliefs or not. Their loyalty to themselves illustrates their heroism of honesty, loyalty, courage and bravery and their never ending power to continue to fight alone for themselves against a world who wishes to overlook their existence and contributions to diversify the society.

Chapter 18 Solutions

EXERCISE 18-1 (10-15 minutes) Add or deduct from accounting income (a)2deduct (b)1add (c)3add (d)1add (e)2deduct (f)2deduct (g)1add (h3deduct (i)3deduct (j)1add (k)1add (l)1add EXERCISE 18-3 (15-20 minutes) (a) Accounting income$105,000 Permanent differences: Non-deductible fines 11,000 116,000 Timing differences: Excess of CCA over amortization (16,000) Excess rent collected over rent earned? 24,000 Taxable income$124,000 Current income taxes – 30% $37,200 (b) Deductible Balance(Taxable)Future TaxCurrent SheetTemporaryTax AssetLong- AccountDifferencesXRate(Liability)TermPP & E($16,000)*30%($4,800) LT Unearned Rent revenue 24,00030% 7,200C Future income tax asset, Dec. 31, 20092,400 Future income tax asset before adjustment 0 Incr. in future income tax asset and future income tax benefit for 2009$2,400 *Carrying amount and tax basis are not given in the exercise, only the net difference (c)Current Income Tax Expense37,200 Income Tax Payable37,200 Future Income Tax Asset? 7,200 * Future Income Tax Benefit2,400 Future Income Tax Liability? 4,800* *or a net debit to Future Income Tax Asset of $2,400 Because of a flat tax rate, these totals can be reconciled: $24,000 – $16,000) X 30% = $7,200 + ($4,800). EXERCISE 18-3 (Continued) (d)Income before income taxes$105,000 Income tax expense Current$37,200 Future benefit? (2,400)? 34,800 Net income$70,200 (e) Divided by Accounting @ 30% Income Accounting income $ 105,000 31,500 30. 0% Non-deductible fines 11,000 3,300 3. 1% 34,800 33. 1% Effective tax rate ($34,800/$105,000)33. 1% (f)Current assets Future income tax asset$7,200 Non-Current liabilities Future Income Tax Liability4,800 EXERCISE 18-9 (15-20 minutes) (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAssetDec. 31, 2008AmountBasisDifferencesRate(Liability) Warranty liability($130,000)$0 $130,000 25%$32,500 Future income tax asset, December 31, 200832,500 Future income tax asset before adjustment 0 Increase in future i ncome tax asset and future income tax benefit for 2008$32,500 Future years Total200920102011 Deductible temporary difference Warranty liability $130,000 $50,000 $35,000 $45,000 Tax rate enacted for the year 25%25%25% Future tax asset $32,500 $12,500 $8,750 $11,250 EXERCISE 18-9 (Continued) (b)2008 Accounting income$135,000Permanent differences:-0- Timing difference: Warranty expense > warranty costs incurred 130,000 Taxable income 265,000 Current income taxes – 25%$66,250 (c) Current Income Tax Expense66,250 Income Tax Payable 66,250 Future Income Tax Asset32,500 Future Income Tax Benefit32,500 (d)Income before income taxes$135,000 Income tax expense Current$66,250 Future benefit? (32,500) 33,750 Net income$101,250 EXERCISE 18-15 (40-45 minutes) (a) Basic Calculations of Capital Cost Allowance, Amounts and Balances: C-B (A)(B)A – B(C)Timing YearBaseCCAUCCAmort. NBVDifference 2007 $600,000 X 40 % X . $ 120,000 $ 480,000 $120,000$480,000$0 2008 480,000 X 40 % 192,000 288 ,000 120,000360,000(72,000) 2009 288,000 X 40 % 115,200 172,800 120,000240,0004,800 2010 172,800 X 40 % 69,120 103,680 120,000120,00050,880 2011 103,680 X 40 % 41,472 62,208120,000078,528 $537,792 (b) 20072008200920102011 Accounting income $ 340,000 $340,000 $340,000 $340,000 $ 340,000 Timing difference – (72,000) 4,800 50,880 78,528 Taxable income $ 340,000 $268,000 $344,800 $390,880 $ 418,528 X 34 %X 34 %X 34 %X 34 %X 34 %Income taxes payable$115,600$91,120$117,232$132,899$142,300 EXERCISE 18-15 (Continued) (c) and (d) 2007 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2007AmountBasisDifferencesRate(Liability) Property Plant & Equipment$480,000 $480,000 034%$0 Future income tax asset/liability, December 31, 20070 Future income tax asset/liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2007$0 Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) part (a) EXERCISE 18-15 (Continued) (c) and (d) continued 008 Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008AmountBasisDifferencesRate(Liability) Property Plant & Equipment$360,000$288,000 (72,000)34%($24,480) Future income tax liability, December 31, 2008(24,480) Future income tax liability before adjustment 0 Increase in future income tax liability and future income tax expense for 2008($24,480) Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) part (a) Future Income Tax Expense24,480 Future Income Tax Liability? 24,480 EXERCISE 18-15 (Continued) (c) and (d) continued 2009Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2009AmountBasisDifferencesRate(Liability) Property Plant & Equipment$240,000$172,800 ($67,200)34%($22,848) Future income tax liability, December 31, 2009(22,848) Future income tax liability before adjustment (24,480) Decrease in future income tax liab ility and future income tax benefit for 2009$1,632 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) part (a) Future Income Tax Liability1,632 Future Income Tax Benefit? 1,632 EXERCISE 18-15 (Continued) (c) and (d) continued 2010 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2010AmountBasisDifferencesRate(Liability) Property Plant & Equipment$120,000$103,680 ($16,320)34%($5,549) Future income tax liability, December 31, 2010(5,549) Future income tax liability before adjustment (22,848) Decrease in future income tax liability and future income tax benefit for 2010$17,299 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) part (a) Future Income Tax Liability17,299 Future Income Tax Benefit? 17,299 EXERCISE 18-15 (Continued) (c) and (d) continued 2011 Balance DeductibleSheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2011AmountBasisDifferencesRate(Li ability) Property Plant & Equipment$0$62,208 $62,20834%$21,151 Future income tax asset, December 31, 201121,151 Future income tax liability before adjustment (5,549) Increase in future income tax asset and future income tax benefit for 2011$26,700 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) part (a) Future Income Tax Liability5,549* Future Income Tax Asset21,151* Future Income Tax Benefit? 26,700 *Alternately, a debit to Future Tax Asset26,700 EXERCISE 18-15 (Continued) (e) 2007Current Income Tax Expense115,600 Income Taxes Payable? 115,600 ($340,000 X 34%) 2008 Current Income Tax Expense91,120 Income Taxes Payable? 91,120 ($268,000 X 34%) 2009 Current Income Tax Expense117,232 Income Taxes Payable? 117,232 ($344,800 X 34%) 2010 Current Income Tax Expense132,899 Income Taxes Payable? 132,899 ($390,880 X 34%) 2011 Current Income Tax Expense142,300 Income Taxes Payable? 142,300 ($418,528 X 34%) PROBLEM 18-9 Part 1. (a) Mixed tax rates Future y ears 20092010201120122013Total Future taxable amounts ($300) ($300) ($300) ($200) ($100) ($1,200) Tax rate enacted for the year 30%30%30%35%35%Future tax (liability) ($90) ($90) ($90) ($70) ($35) ($375) Future years 20092010201120122013Total Future deductible amounts $1,800 $1,800 Tax rate enacted for the year 30%30%30%35%35% Future tax asset – – – $ 630 – $ 630 PROBLEM 18-9 (Continued) Part 1. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,200)Mixed($375) Litigation Liability1,800Mixed630 Future income tax asset, December 31, 2008255Future income tax liability before adjustment (500) Increase in future income tax asset and future income tax benefit for 2008$755 * not given in the problem Part 1. part (b) Current Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Asset/Liability755 Future Income Tax Benefi t755* *Alternately: Future Income Tax Asset630 Future Income Tax Liability125 Future Income Tax Benefit755 PROBLEM 18-9 (Continued) Part 2. (a) Mixed tax rates Future years 2009201020112012Total Future taxable amounts ($400) ($400) ($400) ($400) ($1,600) Tax rate enacted for the year 30%30%30%35%Future tax (liability) ($120) ($120) ($120) ($140) ($500) Future years 2009201020112012Total Future deductible amounts $3,000 $3,000 Tax rate enacted for the year 30%30%30%35% Future tax asset – – $900 – $900 PROBLEM 18-9 (Continued) Part 2. (a) Balance Deductible Sheet (Taxable) Future Tax AccountCarryingTaxTemporaryTaxAsset Dec. 31, 2008Amount*Basis*DifferencesRate(Liability) Property Plant & Equipment($1,600)Mixed($500) Litigation Liability3,000Mixed900 Future income tax asset, December 31, 2008400 Future income tax asset before adjustment 600Decrease in future income tax asset and future income tax expense for 2008$200 * not given in the problem Part 2. part (b) Curr ent Income Tax Expense1,200 Income Tax Payable1,200 ($4,000 X 30%) Future Income Tax Expense200* Future Income Tax Asset200* *Alternately: Future Income Tax Expense200 Future Income Tax Asset300 Future Income Tax Liability500 PROBLEM 18-9 (Continued) (c) Part 1 – All balance sheet related accounts are non-current Pirates Corp. Balance Sheet December 31, 2008 Non-current assets Future income tax asset$255 Part 2 – All balance sheet related accounts are non-current Eagles Corp. Balance Sheet December 31, 2008Non-current assets Future income tax asset$400 PROBLEM 18-12 (a)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ?($60,000 X 30%) Income Tax Refund Receivable—200632,000 ($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500 Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Future Income Tax Asset18,000 Future I ncome Tax Benefit (Due to Loss Carryforward)18,000 ($210,000 – $25,000 – $60,000 – $80,000 = $45,000) ($45,000 X 40% = $18,000) 2008 Current Income Tax Expense10,000Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] Future Income Tax Expense18,000 Future Income Tax Asset18,000 ($18,000 – $0) 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 PROBLEM 18-12 (Continued) (b)One or more income tax refund receivable accounts totalling $57,500 will be reported under current assets on the balance sheet at December 31, 2007. This type of receivable is usually listed immediately above inventory in the current asset section. This receivable is normally collec ¬tible within two months of filing the amendment to the tax returns reflecting the carryback.A future income tax asset of $18,000 should also be classified as a current asset because the benefits of the loss carryforward are expected to be realized in the year that im mediately follows the loss year, which means the benefits are expected to be realized in 2008. A current future income tax asset is usually listed at or near the end of the list of current assets on the balance sheet. Also, retained earnings is increased by $75,500 ($57,500 + $18,000) as a result of the entries to record the benefits of the loss carryback and the loss carryforward. (c)2007 Income StatementOperating loss before income taxes($210,000) Income tax benefit Current benefit due to loss carryback$57,500 Future benefit due to loss carryforward? 18,000 75,500 Net loss($134,500) (d)2008 Income Statement Income before income taxes$70,000 Income tax expense Current$10,000a Future? 18,000? 28,000 Net income$42,000 a [($70,000 – $45,000) X 40%] PROBLEM 18-12 (Continued) (e)2007 Income Tax Refund Receivable—20047,500 ($25,000 X 30%) Income Tax Refund Receivable—200518,000 ($60,000 X 30%) Income Tax Refund Receivable—200632,000 ?($80,000 X 40%) Current Income Tax Benefit (Due to Loss Carryback)57,500Note:An acceptable alternative is to record only one Income Tax Refund Receivable account for the amount of $57,500. Although the tax benefit is not recognized in the accounts, Mearat Inc. has a tax loss carryforward of $45,000 which should be disclosed. 2008 Current Income Tax Expense10,000 Income Tax Payable? 10,000 [($70,000 – $45,000) X 40%] 2009 Current Income Tax Expense31,500 Income Tax Payable ($90,000 X 35%)31,500 (f)2007: entry for current taxes – no change 2007: if a valuation allowance is used, the full benefit and future tax asset related to the tax loss carryforward is recognized and then offset by the allowance, as follows.Future Income Tax Asset18,000 Future Income Tax Benefit (Due to Loss Carryforward)18,000 ($45,000 X 40% = $18,000) Problem 18-12 (f) (Continued) Future Income Tax Expense18,000 Allowance to Reduce Future Income Tax Asset to Realizable Value)18,000 ($18,000 – $0) 2008: entry for cu rrent taxes – no change 2008: because the tax loss carryforward has now been used, both the amount in the future tax account and in its allowance account must be removed, as follows. Future Income Tax Expense (Due to Use of Loss Carryforward)18,000 Future Income Tax Asset18,000 Allowance to Reduce Future IncomeTax Asset to Realizable Value18,000 Future Income Tax Benefit (from Adjustment of Allowance)18,000 Alternatively, one entry could have been made: Allowance to Reduce Future Income Tax Asset to Realizable Value18,000 Future Income Tax Asset18,000 2009: No change to part (e) entry. (g)2007 Income Statement Operating loss before income taxes($200,000) Income tax benefit Current benefit due to loss carryback? 57,500 Net loss($142,500) 2008 Income Statement Income before income taxes$70,000 Income tax expense – Current a 14,000 Net income$56,000 a [($70,000 – $35,000) X 40%] PROBLEM 18-12 (Continued) h)Using the valuation allowance instead of applying the redu ction in value directly does not have any impact on cash flows. The use of the contra allowance simply permits the recording of the full benefits associated with all future deductible amounts in the asset account. This facilitates tracking for management purposes. It has no use for financial reporting purposes except, perhaps, for the transparency of the information. Readers can see the total possible benefits and the extent to which management has judged they will not be realized. Use of the allowance has no impact on cash flows.