Although people’s acceptance of homosexuality and homosexuals has improved, prejudice and stigma remain, and attitudes towards homosexuals are frequently negative (Avery et al., 2007; Ben-Ari, 2001; Petersen & Hyde, 2010). Prejudice and stigma against the (LGBT) community have also been reported by several studies in Turkey, the findings of which were consistent with those of other international studies (Çırakoğlu, 2006; Gelbal & Duyan, 2006). Some of these negative attitudes and oppositions arise from misconceptions and stereotypes about homosexuals. homosxual men were generally described as people who act different … wearing feminine clothes, talking feminine, being similar to females, etc.’ (Sakallı, 2002, p. 116). Since masculine traits are overvalued and feminine traits are undervalued, homosexuals in Turkey have been rejected by a heterosexist society, and homosexuality is regarded as intolerable and dishonourable to manhood (Akpınar, 2003). Prejudice and negative attitudes towards homosexuality in Turkey have also been profoundly affected by another factor: the Islamic religion. Turkey is a secular country which has a 99% Muslim majority (Bereket & Adam, 2008). Although there are many controversies about Islam’s view of homosexuality and homosexuals (Siraj, 2006), referring to the hadiths (an interpretation of the Islamic Holy Book Qur’an) on the destruction of sexual deviants, homosexuality is explicitly condemned, absolutely forbidden and punishable by death, and many Islamic scholars regard homosexuality as a major sin and a crime (Siraj, 2009). Accepting homosexuality as legal, homosexuals and homosexual acts are neither appreciated nor tolerated; homosexuality is regarded as a violation of human nature in Turkish society (Tapınç, 1992). In addition to identifying the hostility within the sociocultural structures and religion towards homosexuality, the social context in the field of physical education (PE) and sports is not a welcoming environment for LGBT individuals either. Davison and Frank (2006) defined masculinity as ‘not-feminine’ and as having ideal physical and athletic qualities including strength, power, speed and endurance. In addition, masculine men were expected to be heterosexual; lesbian women and men were considered to be deviant, and not suited for sports (Elling & Janssens, 2009). Several studies have shown negative attitudes and behaviours towards lesbians and homosexual men in PE and sports settings (Roper & Halloran, 2007; Southall, Nagel, Anderson, Polite, & Southall, 2009). The Turkish PE and sports literature is bereft of studies investigating the existence of homophobic attitudes. One of the most well-known arguments related to sports homophobia in Turkey started with a statement made by a famous Turkish ballet dancer. He stated that ‘there are more homosexual football players than homosexual ballet dancers. I know homosexual football players’. Many people from the Turkish soccer world protested against his statements for bringing soccer players under suspicion (Akbaş, 2004). Following these attacks, the ballet dancer made a statement that his friends who are homosexual soccer players played in another country. He stressed that he had not intended to cast aspersions on soccer players. After his statements the Turkish soccer world returned to a ‘normal’ heterosexual life. Given the marginalization of homosexuality in Turkish society and, perhaps even more so in the Turkish sporting world, the topic is predictably an understudied and seemingly taboo subject for investigation. As a sport psychology consultant in training working at a public university, your client today is Reza, a 20 year old student-athlete from Turkey studying in the US who is disclosing his preference for men in relationships to you and sharing his country's atittude and belief about homosexual men in sport as cited above.

1. Analyse a homosexual university student’s experiences of homophobia in Turkish society 2. Discuss if the fact that he is a major in Health and Fitness Management can help with his motivation to play, the stress to deal with the situation he returns to every summer on holidays. 3. What kind of feedback could you give him to help him? 4. Could imagery be useful when dealing with adversity? if so, how. 5. How would you introduce self confidence and well-being concepts to him to help him process what is going on in his country and in the sport in this country?

The income statement for The TJX Companies, Inc., follows.

Assume that the combined federal and state statutory tax rate is 38.9%.

a. Compute NOPAT using the formula: NOPAT = Net income + NNE.

Round to the nearest whole number.  

b. Compute NOPAT using the formula: NOPAT = NOPBT − Tax on operating profit.

Round to the nearest whole number.

As a direct result of your committee's work, quality significantly improved during the latest year while costs and rework decreased. Titan Computer Company also reduced manufacturing capacity because of lowered rework support needs. Sales of AllPad have increased in tandem with a decrease in unit price (following the intent to increase market share). Information about the current period (2016) and prior period (2015) follows. Type of Data 2015 2016 Units of AIIPad produced and sold 800 900 Selling price $450 $430 Pounds of direct material used 3,200 3,300 Direct material cost per pound $35 $35 Manufacturing capacity in units 12,000 11,000 Total conversion costs $1,800,000 $1,650,000 Conversion cost per unit of capacity $150 $150 Selling and customer service capacity customers 90 customers Total selling and customer service costs $495,000 $495,000 Selling and customer service capacity cost and customer $500 $550 Assuming Titan had 70 customers in 2015 and 80 customers in 2016, 1. calculate the operating income of Titan for 2015 and 2016; Particulars 2015 2016 Revenue; 800*450;900*430 360,000 387,000 Direct Material Cost 3200*35;3300*35 112,000 115,500 Conversion Cost 1,800,000 1,650,000 Selling and Customer Service cost 495,000 495,000 Total Cost 2,407,000 2,260,500 Profit/Loss (2,047,000) (1,873,500) Hence, the operating loss for 2015 is $2,047,000 and 2016 is 1,873,500 2) calculate the growth, price recovery, and productivity components that explain the change in operating income from 2015 and 2016; and comment on your answer. What do these components indicate?

I need help with #2

PB10-1 Determining Financial Effects of Transactions Affecting Current Liabilities with Evaluation of Effects on the Debt-to-Assets Ratio [LO 10-2, LO 10-5]

A manufacturing company is purchasing metal pipes of standard length from two different suppliers, ABC and XYZ. In the past two months there are increasing complaints by the Production Manager that delivery times by ABC present higher variability in comparison to the delivery times by XYZ. The Production Manager is worried that this variability will make it harder to efficiently schedule the production process.

If the variance of XYZ remains unchanged, what should be the variance of ABC in order to reject the null hypothesis at 5% significance level?

Joe Wright, a sole trader, extracted the following trial balance from his books at
the close of business on 31st March 2006.
GH¢ GH¢
Sales 400,000
Purchases 350,000
Sales returns 5,000
Purchases returns 6,200
Opening stock at 1st January 2006 100,000
Provision for doubtful debts 800
Wages and salaries 30,000
Rates 6,000
Telephone 1,000
Shop fittings at cost 40,000
Van at cost 30,000
Debtors and creditors 9,800 7,000
Bad debts 200
Capital 179,000
Bank balance 3,000
Drawings 18,000
593,000 593,000
a) Closing stock at 31st December 2006 GH¢120,000.
b) Accrued wages GH¢5,000.
c) Rates prepaid GH¢500.
d) The provision for doubtful debts to be increased to 10% of debtors.
e) Telephone account outstanding GH¢220.
f) Depreciate shop fittings at 10 percent per annum, and Van at 20 percent
per annum, on cost.
Required prepare income statement and a balance sheet as at 31st December 201

27. Which of the following would not increase a bank’s Net Interest Margin, assuming all else stays the same? Choose two a) an increase in the interest rate on its loans b) corporate borrowers paying off some of their loans and the bank using the funds to invest in Treasury notes Yes c) customers switching a portion of their time deposits to demand deposits d) the bank issues additional equity and keeps the funds in cash e) a decrease in the federal funds rate assuming the bank borrows more in the federal funds market than it lends

Two factories located in different cities, owned by the same organization (ABC Corp), produce the identical product. The product they make is a specialized all-terrain vehicle. In 2002, based on productivity data from a random sample of workers, management felt the average labor productivity of the two plants could be improved. So, both plants underwent identical process improvements through 2003. In 2004, the worker productivity was gauged for both plants using the same set of workers.

Factory A Before = worker productivity for Factory A measured in units finished per day measured in 2002 i.e. before improvement intervention

Factory B Before = worker productivity for Factory B measured in units finished per day measured in 2002 i.e. before improvement intervention

Factory A After = worker productivity for Factory A measured in units finished per day measured in 2004 i.e. after improvement intervention

Factory B After = worker productivity for Factory B measured in units finished per day measured in 2004 i.e. after improvement intervention

You are the consultant and the management wants the following questions answered.

1. Was there a difference in average worker productivity between factories A and B before the process improvement began?
2. Do the two factories (A and B) differ in terms of average productivity after the process improvement?
3. Did the process improvement intervention help improve the average worker productivity in ABC Corp?
4. Did the process improvement intervention help improve the average worker productivity in factory A?
5. Did the process improvement intervention help improve the average worker productivity in factory B?
6. Did the average worker productivity in Factory A improve more than the average worker productivity in Factory B?

Assume α-level of 10%. You have to use p value method. Assume equal variances wherever needed.

What is the best way for a CPA "cover" from potential litigation costs when doing audits of small firms and publicly held corporations?

discuss some difference between having a publicly provided health insurance system (government provided system) and a privately provided insurance system.