Wednesday, December 4, 2019
Why IQ tests don't test intelligence Psychology The task of trying to quantify a person's intelligence has been a goal of psychologists since before the beginning of this century. The Binet-Simon scales were first proposed in 1905 in Paris, France and various sorts of tests have been evolving ever since. One of the important questions that always comes up regarding these tools is what are the tests really measuring? Are they measuring a person's intelligence? Their ability to perform well on standardized tests? Or just some arbitrary quantity of the person's IQ? When examining the situations around which these tests are given and the content of the tests themselves, it becomes apparent that however useful the tests may be for standardizing a group's intellectual ability, they are not a good indicator of intelligence. To issue a truly standardized test, the testing environment should be the same for everyone involved. If anything has been learned from the psychology of perception, it is clear that a person's environment has a great deal to do with their cognitive abilities. Is the light flickering? Is the paint on the walls an unsettling shade? Is the temperature too hot or too cold? Is the chair uncomfortable? Or in the worst case, do they have an illness that day? To test a person's mind, it is necessary to utilize their body in the process. If everyone's body is placed in different conditions during the testing, how is it expected to get standardized results across all the subjects? Because of this assumption that everyone will perform equally independent of their environment, intelligence test scores are skewed and cannot be viewed as standardized, and definitely not as an example of a person's intelligence. It is obvious that a person's intelligence stems from a variety of traits. A few of these that are often tested are reading comprehension, vocabulary, and spatial relations. But this is not all that goes into it. What about physical intelligence, conversational intelligence, social intelligence, survival intelligence, and the slew of others that go into everyday life? Why are these important traits not figured into intelligence tests? Granted, normal standardized tests certainly get predictable results where academics are concerned, but they should not be considered good indicators of general intelligence because of the glaring omissions they make in the testing process. To really gauge a person's intelligence, it would be necessary to put them through a rigorous set of real-life trials and document their performance. Otherwise the standardized IQ tests of today are testing an extremely limited quality of a person's character that can hardly be referred to as intelligence. For the sake of brevity, I will quickly mention a few other common criticisms of modern IQ tests. They have no way to compensate for cultural differences. People use different methods to solve problems. People's reading strategies differ. Speed is not always the best way to tackle a problem. There is often too much emphasis placed on vocabulary. Each of these points warrants individual treatment, and for more information refer to The Triarchic Mind by RJ Sternberg (Penguin Books, 1988, p18-36). It is possible to classify all the reasons that IQ tests fail at their task into two main groups. The first grouping is where the tests assume too much. Examples of this flaw are the assumption that speed is always good, vocabulary is a good indicator of intelligence, and that different test taking environments won't affect the outcome. The second grouping comes because the tests gauge the wrong items. Examples of this are different culture groups being asked to take the same tests as everyone else, and the fact that the tests ignore so many types of intelligence (like physical, social, etc). These two groupings illustrate where the major failings of popular IQ tests occur and can be used as tools for judging others. IQ tests are not good indicators for a person's overall intelligence, but as their use has shown, they are extremely helpful in making predictions about how a person will perform in an academic setting. Perhaps the problem comes in the name intelligence tests when it is obvious this is not what they really are. The modern IQ test definitely has its applications in today's society but should be
Wednesday, November 27, 2019
The new wave of rock music is upon us, and with it comesa slew of bands trying to make it big. Few have the talent to stand out, but PapaRoach does. I recently picked up their major label debut album,Infest, and I must say I am impressed. This foursome from northernCalifornia can really rock, and any fan of good music will not be let down. Thegroups first single, Last Resort, is already making a splash in themusic scene, and after listening to this album I can see why. Papa Roach combinesthoughtful, observant lyrics with rocking guitar riffs to form a unique brand ofrock. Lead singer Coby Dick uses his distinctive voice to rap and singthought-provoking lyrics about real-world situations and issues. With a talenteddrummer, bassist and guitar player backing him up, Papa Roach is ready to rockthe stage and the music scene. Their moody guitars and screaming lyrics will makeyou want to start a mosh pit on the spot. We will write a custom essay sample on Papa Roach Infest or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Amidst a sea of bands jumpingon the new rock bandwagon, Papa Roach stands out with an appealing sound that candeliver a rocking performance. As the chorus to one of their songs says,Were going to infest, were getting in your head. Papa Roach isready to rock the music world, and they will get in your head.
Sunday, November 24, 2019
Lab 6 Essay Example Lab 6 Paper Lab 6 Paper ? Question 1 10 out of 10 points | | | Name the five types of ecosystems used in this laboratory, , , , , and . | | | | | Specified Answer for: 1| Ã tundra| Specified Answer for: 2| Ã taiga| Specified Answer for: 3| Ã desert| Specified Answer for: 4| Ã freshwater lake| Specified Answer for: 5| Ã tropical rain forest| | | | | ? Question 2 3. 7 out of 3. 7 points | | | Fungi are examples of Answer | | | | | Selected Answer:| Ã E. decomposers| | | | | ? Question 3 3. 7 out of 3. 7 points | | The efficiency of energy transfer from a lower trophic level to the next highest level is roughly:Answer | | | | | Selected Answer:| Ã D. 10%| | | | | ? Question 4 10 out of 10 points | | | For the ecosystem organism or type match the organisms with their type or type with type. Answer | | | | | Question| Selected Match| Caribou| Ã B. First Order Heterotroph| Arctic Fox| Ã C. Second Order Heterotroph| Autotroph| Ã A. Producer| Herbivore| Ã B. First Order Heterotr oph| Coyote| Ã C. Second Order Heterotroph| | | | | | ? Question 5 3. 7 out of 3. 7 points | | You find yourself in an area where there are snakes, hawks and coyotes. Based upon these animal populations, you are most likely in a [__________] ecosystem. Answer | | | | | Selected Answer: | Ã desert| | | | | ? Question 6 3. 7 out of 3. 7 points | | | In aquatic ecosystems, biomass is least at which trophic level? Answer | | | | | Selected Answer:| Ã A. Autotrophs| | | | | ? Question 7 3. 7 out of 3. 7 points | | | Organisms that directly use energy from the sun to make their food are called:Answer | | | | | Selected Answer:| Ã B. Autotrophs| | | | | ? Question 8 3. 7 out of 3. 7 points | | | Which of the following illustrates the correct ordering of trophic levels? Answer | | | | | Selected Answer:| Ã B. Autotrophs>herbivores>carnivores>decomposers| | | | | ? Question 9 40 out of 40 points | | | Match the organisms present in the various ecosystems with their type. Answer | | | | | Question| Selected Match| Whirligig Beetle| Ã D. First Order Heterotroph| African Elephant| Ã D. First Order Heterotroph| Leopard| Ã B. Third Order Heterotroph| Chimpanzee| Ã C. Second Order Heterotroph| Dragonfly| Ã D. First Order Heterotroph| Mute Swan| Ã D. First Order Heterotroph| Large Mouth Bass| Ã C. Second Order Heterotroph| Bell Frog| Ã C. Second Order Heterotroph| Saguaro Cactus| Ã A. Producer| Velvet Ant| Ã D. First Order Heterotroph| Rattlesnake| Ã C. Second Order Heterotroph| Cactus Wren| Ã C. Second Order Heterotroph| Coyote| Ã C. Second Order Heterotroph| Douglas Fir| Ã A. Producer| Whitetail Deer| Ã D. First Order Heterotroph| Snowshoe Rabbit| Ã D. First Order Heterotroph| Eagle| Ã B. Third Order Heterotroph| Human| Ã B. Third Order Heterotroph| Snowy Owl| Ã D. First Order Heterotroph| Arctic Wolf| Ã B. Third Order Heterotroph| | | | | | ? Question 10 3. 7 out of 3. 7 points | | | You are in an area where there are snowy owl, wolves and caribou. You are most likely in a [___________] ecosystem. Answer | | | | | Selected Answer: | Ã tundra| | | | | ? Question 11 3. 7 out of 3. 7 points | | | This zone has the greatest concentration of plankton in a freshwater lake ecosystem:Answer | | | | | Selected Answer:| Ã A. Limnetic| | | | | ? Question 12 3. 7 out of 3. points | | | Within an ecosystem:Answer | | | | | Selected Answer:| Ã C. Energy flows in one direction only and nutrients are recycled. | | | | | ? Question 13 0 out of 3. 7 points | | | You are in an area where the ground is littered with what appears to be dry, dead leaves. You are most likely in a [x] ecosystem. Answer | | | | | Selected Answer: | Ã coniferous forest| | | | | ? Question 14 3. 7 out of 3. 7 points | | | The ultima te source of energy for most ecosystems is:Answer | | | | | Selected Answer:| Ã B. Sunlight| | | | |
Thursday, November 21, 2019
Media - Essay Example This paper is about the menace posed by the inter-linkage of politics and media and the power of wealth in dictating the national agenda. As Al Gore succinctly puts it, Ã¢â¬Å"As long as individual citizens are not able to use logic and reason as the instruments with which they can dissect and meticulously examine ideas, opinions, policies and laws, corrupt forces will shape those policies and laws instead. It is the publicÃ¢â¬â¢s lack of participation that empowers its abusersÃ¢â¬ (Gore 77). As Gore puts it, it is the thirty second commercial that goes a long way in shaping the attitudes of the electorate towards the presidential candidates. And these commercials are paid for by the elite that have a vested interest in propagating their point of view. As John Mcquaid puts it, Ã¢â¬Å"The media are constantly on the lookout for the odd moment that might capture some revealing truth about a candidate--and, ideally, create a feeding frenzy that consumes the campaign. In 2000, Al Go res exaggerated sighing during a debate, his TV makeup, and even the colour of his clothing became media obsessions. In 2004, it was John Kerrys supposed cultural elitism: the windsurfing, the request for Swiss on his Philly cheese steak. The problem is, such issues are almost always essentially trivial, having little to do with substantive issues or how a candidate might actually behave once in officeÃ¢â¬ . Thus, what we have is a trivialization of public discourse by a media that is increasingly caught in Ã¢â¬Å"feeding frenziesÃ¢â¬ that have little to do with the larger issues that face the nation. I start off by describing the structure of media ownership and its relation to control in a globalised world. The iron grip of the global corporations over the media outlets operating as transnational entities has given rise to oligarchic tendencies and blatant misuse of the media apparatus. The subsequent sections detail the
Wednesday, November 20, 2019
Illogic of american Racial Categories - Essay Example The illogical aspect of American racial categories raises questions on how a standard criterion can be reached at. Another question many people are concerned about is what led to overriding debate on racial categorization despite anatomical homogeneity of humanity. In the opinion of Paul, there is innate competitive trait in humanity that seeks to rank races in terms of superiority. For instance, in United States non-Hispanic race feels more superior to the Black immigrants. However, there are cases of individuals with same geographical background still being categorized on other minor basis. Interracial marriages have given rise to an intermediate group which is entangled in identity confusion (Spickard 41). It is therefore illogical to apply political gain strategies in defining what oneÃ¢â¬â¢s race category is. Considering the untraceable racial mixture of some individuals, it not proper to claim any form of politically motivated criterion. Paul offers an insight into the divergent approaches of defining races and the existing controversy that characterize America in regard to its political inclinations. The bottom line is that racial categorization is relative and any attempt to apply politics amounts to the illogic
Sunday, November 17, 2019
Economic - Essay Example (Travel classes, 2009) It is important to understand the concepts of one-price policy and variable-price policy. One-price policy is when the same price is fixed for the product by the seller, irrespective of who the consumer is. Variable-price policy is one whereby, seller sells the same product at varying prices to different customers. Large-scale manufacturers and big retailer usually follow one-price policy. On the other hand, small-scale manufacturers and small retailers follow variable-price policy. Variable-price policy is said to be prejudicial about the credibility and prestige of the customers. (R. D. Agarwal, p. 410, 1983) The concept of contribution pricing is relevant here. Contribution pricing is the setting of prices based on the principle that as long as an item is sold for more than the variable cost, it is making a contribution towards the overheads of the business. This notion may lead a firm towards one of two approaches to pricing; price discrimination and loss leaders. In case of Eurostar, price discrimination is relevant. Price discrimination occurs when different prices are charged to different people for what is essentially the same product. This is done in order to maximize revenue by charging more to those that can afford, and are willing to pay more. Price discrimination is a response to the recognition that different types of people may have different price elasticities of demand for a product. For instance, people under 16 years of age get high-price entrance to cinemas and football grounds in many parts of the world. This is because the owners know that higher prices will cut their demand substantially. In this case, as in all considerations of price discrimination, it is essential that there should be the minimum of crossover between market segments. In other words, if many adults could get in for half-price, the point of the discrimination would be lost. It is important to remember that price discrimination is when a firm sells the 'same product or service' at varying process to different customers. This also applies to off-peak and on-peak telephone calls or train fares. Perfect price discrimination occurs when all the consumers are charged a different price, whereby the entire consumer surplus has been taken over by the business. For an understanding of the concept of consumer surplus, it is important to understand that a consumer good will be valued more highly by some consumers than by others. Yet they all pay the same price for it when uniform pricing policy is being applied. Some consumers would be willing to pay a price higher than the actual market price. The term consumer surplus refers to the value of the extra satisfaction which these customers get from the item, over and above what they have had to pay for it. The consumer surplus is shown on a supply and demand diagram by the triangle enclosed by the demand curve and the price line. The demand curve shows how consumers value the product and all those who are prepared to pay at a higher price get some extra satisfaction. Source: Tutor2u For price discriminatory pricing, it is important that there be barriers for prevention of
Friday, November 15, 2019
USSC Audit Income Case 1.11 United States Surgical Corporation Q3. Prepare common-sized financial statements for USSC for the period 1979-1981. Also compute key liquidity, solvency, activity, and profitability ratios for 1980 and 1981. Given these data, identify what you believe were the high-risk financial statement items for the 1981 USSC audit. U.S. Surgical Corporation Common Size Income Statement 1979-1981 (000s omitted) 1981 % Sales 1980 %Sales 1979 %Sales Net Sales 111,800 100 86,214 100 60,876 100 Costs and Expenses COGS 47,983 43 32,300 37.5 25,659 42.1 Selling, General And Admin. 45,015 40.3 37,740 43.7 23,935 39.3 Interest 5,898 5.2 4,063 4.7 3,403 5.6 98,896 88.5 74,103 85.9 52,997 87.0 Income Before Taxes 12,904 11.5 12,111 14.0 7,879 12.9 Income Taxes 1,120 1.0 4,226 4.9 2,750 4.5 Net Income 11,784 10.5 7,885 9.1 5,129 8.4 U.S. Surgical Corporation Common Size Balance Sheet 1979-1981 (000s omitted) Current Assts 1981 %Assets 1980 %Assets 1979 %Assets Cash 426 .21 1,243 1.04 596 .85 Receivables (net) 36,670 17.7 30,475 25.6 22,557 31.9 Inventories Finished Goods 29,216 14.1 9,860 8.3 5,685 8.1 Work in Process 5,105 2.5 2,667 2.2 1,153 1.6 Raw Materials 20,948 10.1 18,806 15.8 7,365 10.4 55,269 26.7 31,333 26.3 14,203 20.1 Other Current Assets 7,914 3.8 1,567 2.4 1,820 2.6 Total Current Assets 100,279 48.4 64,618 54.3 39,176 55 Assets 1981 %Assets 1980 %Assets 1979 %Assets Property, Plant, Equip Land 2,502 1.2 2,371 2.0 1,027 1.5 Buildings 32,416 15.6 18,511 15.5 13,019 18.5 Molds and Dies 32,082 15.5 15,963 13.4 8,777 12.4 Mach. Equip. 40,227 19.4 23,762 20.0 12,362 17.5 Allowance for Depreciation (14,953) (9,964) (6,340) Other Assets 14,786 7.1 3,842 3.2 2,499 3.5 Total Assets 207,339 119,103 70,520 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Accounts Payable 12,278 5.9 6,951 5.8 6,271 8.9 Notes Payable 1,596 2.3 Income Taxes Payable 1,685 1.4 Current L-T Debt 724 .35 666 .56 401 .57 Accrued Expenses 5,673 2.7 5,130 4.3 5,145 7.3 Long-Term Debt 80,642 38.9 47,569 39.9 33,497 47.5 Deferred Income Tax 7,466 3.6 2,956 2.5 1,384 2.0 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Stockholders Equity Common Stock 1,081 .52 930 .78 379 .54 Add. Paid-in Capital 72,594 35.0 34,932 29.3 10,736 15.2 Retained Earnings 32,665 15.8 20,881 17.5 13,189 18.7 Translation Allowance (1,086) Deferred Compensation- Issue Restricted Stock (4,698) (2,597) (2,078) Total Stock. Equity 100,556 48.5 54,146 45.5 22,226 31.5 Total Liabilities/ Stockholders Equity 207,339 119,103 70,520 Financial Ratios for U.S. Surgical Corporation 1981 1980 Cash Ratio .0228 .0861 Current Ratio 5.37 4.48 Accounts Receivable Turnover 3.33 2.57 Inventory Turnover 1.11 .75 Gross Profit Percent 57% 62% Profit Margin 11.5 14.1 Return on Assets 7.9 7.4 The common sized income statement was prepared to display all items as a percentage of sales. On the income statement we can see that there was a decrease in cost of goods sold from 1979 to 1980. Cost of goods sold went from 42.1% of sales to 37.5% of sales even though net sales increased. This information along with the increase in the current asset inventory account on the balance sheet indicates a significant increase in inventory held by USSC. Another high risk income statement item was the selling, general and administrative expenses. Included in this category of expenses are research and development costs. The amounts of research and development costs reported dropped significantly. In 1980 they were reported at $3,020,000 and dropped to $1,337,000 in 1981. Also the entire category of selling, general and administrative expenses which included these RD costs decreased as a percent of sales from the previous year. The USSC openly admitted to undergoing a large research and devel opment program to create new products and technology in 1981. The major decrease in costs reported for research and development in 1981 should have caused further investigation by the auditing team. The common sized balance sheet was prepared to display each asset as a percentage of total assets. The percentages for the cash and accounts receivable accounts in 1981 decreased significantly from the previous years while the inventory account increased. This indicates a decrease in liquidity of assets which is also supported by the change in the cash ratio from 1980 to 1981. Another high-risk item would have been the other assets account. United States Surgical Corporation included their patents in this other assets account. They were capitalizing costs associated with the legal defense of a patent that should not have been capitalized. There was a significant increase in this account, $3,842,000 in 1980 to $14,786,000 in 1981. Another red flag would be the significant increase in total long term assets. In 1979 long term assets accounted for 45% of total assets, in 1980 it was 45.7% of total assets and in 1981 long term assets accounted for 51.6% of total assets. USSC was capitali zing costs associated with patents that should not have been capitalized, charging inventoriable production to a long-term assets account molds and dies, and extending the useful lives of some assets and therefore understating depreciation. All of these actions would have caused a significant increase in total long-term assets. A more specific high-risk item was the long-term asset molds and dies. This account doubled in 1981 from the previous year; from $15,963,000 to $32,082,000. The SEC investigation later revealed that USSC was in fact capitalizing production costs and charging them to the molds and dies asset account. Financial ratios were also calculated to determine high-risk items. The current ratio for USSC in 1981 is a little high and has increased from the previous year. In 1981 the current ratio indicated that USSC had $5.37 in current assets for every dollar of current liabilities. This high ratio may indicate that United States Surgical Corporation was overstating their assets. The inventory turnover is low at .75 in 1980 and 1.11 in 1981. The auditing team would have wanted to investigate to find out why inventory was accumulating and not turning over as these numbers indicated. By preparing the common size financial statements and ratios we can identify the high-risk items when performing an audit. The major items for United States Surgical Corporation were the reduced research and development costs recognized despite the increase in research for new products, the major increase in the long-term asset account molds and dies and the other assets account. Q5. Regarding the costs incurred for USSC by Barden, identify (a) the evidence Hope collected that supported USSCs claim that the costs involved tooling modifications and (b) the audit evidence that supported the position that the costs were generic production expenses. What do generally accepted auditing standards suggest are the key evaluative criteria that auditors should consider when assessing audit evidence? Given these criteria, do you believe Hope was justified in deciding that the costs in question were for tooling modifications? Why or why not? The evidence that hope collected that supports USSCs claim that the charges in question were in fact for tooling modifications was the General Manager of Lacey Corporation (A division of Barden Corporation) goes back on his previous statement and confirms that the purchase orders and invoices were in fact for tooling modifications. USSC explained their position and said that they had instructed Lacey to make certain tooling changes that would result in improved efficiency in production of USSC products. When the audit team asked to take a tour of the Lacey plant to examine the actual production process the Lacey General Manger informed the audit team that personnel often mistakenly charge tooling jobs to production. There was more evidence that supported the position that the costs in question were just generic production expenses. Initially the audit team did not notice that the assets were being overstated and there was an issue with the classification. It was the company who does work for USSC that admitted that there were issues with some of the purchase orders and invoices. The Lacey general manager informed the auditors that invoices and purchase orders were being reviewed and that they were for general production work and not tooling modifications as USSC had previously stated. The chairman of the board of directors for Barden Corp. reported that an independent investigation by an outside law firm has concluded that the purchase orders and invoices were in fact for general production work and not for tooling modifications. Finally the Senior Vice President and Treasurer for Barden Corporation refused to sign confirmation that $1 million in charges were for tooling modifications on two occ asions. The key criteria for evaluating audit evidence are relevance, reliability and sufficiency. The evidence must be relevant to audit objective. The auditors must use procedures and documents that are relative to the audit objective. The evidence must be reliable, or must be believable and trust worthy. The sufficiency of evidence has to deal with the quantity of evidence obtained. In my opinion Hope was not justified in deciding that the costs were for tooling modifications. There was not sufficient evidence to come to this conclusion, just some complicated explanations from USSC and inaccurate purchase orders and invoices. The evidence was not relevant to the audit objective. The specific products with modifications should have been traced back to their purchase orders. Instead the auditors just took the explanation of these orders from management. Finally the reliability of the evidence was not high, USSC had a lot to lose if it was concluded that they were indeed general production and the General Manger for Lacey had changed his position numerous times. The only reliable evidence was that of the independent law firm that concluded the purchase orders and invoices were not for tooling modifications. References Knapp, Michael C., United States Surgical Corporation Contemporary Auditing. Real Issues Cases. Sixth Edition (2006), 137-146. Arens, R. Randal, M. Beasley, Auditing and Assurance Services. An Integrated Approach. (2008) 175-176.