1. Decision-making to place a DNR order on a patient's record should include which of the following considerations (check all that apply):

Select one or more:

a. Four to six minutes after cardiac arrest, or loss of circulation, the brain suffers significant damage, with resulting cognitive deficits, and if it is not performed quickly enough, CPR may result only in the rescue of a severely brain-damaged individual.

b. A decision for "full code" ("Attempt CPR") or "no code" (DNR/DNAR) should be weighed carefully against the patient's overall condition, health, prognosis, and goals of treatment.

c. Elderly patients subjected to CPR often suffer secondary injuries, including cracked ribs, broken sternum, and damage to internal organs.

d. The success rate for in-hospital CPR attempts is very low, particularly for elderly patients, where success is defined as "surviving to discharge with baseline neurological function intact."

e. CPR promises very different results for different patients, dramatically helping some and burdening others.

2. The Uniform Determination of Death Act, 1981, established federal guidelines for states to follow in passing legislation regarding the legal definition of death. Please identify the definitions (or criteria) of death that are recognized by the UDDA and all 50 states---check all that apply:

Select one or more:

a. "Higher brain death" (or "neocortical" brain death), meaning, an individual is dead if she suffers the irreversible loss of consciousness, due to massive damage to the cerebral hemispheres.

b. "Brain stem death," meaning, an individual is dead if she suffers the irreversible loss of function of the entire brain, except for minimal brain stem function, even if it is sufficient to support respiration.

c. "Cardiopulmonary death," meaning, an individual is dead if she suffers irreversible cessation of circulatory and respiratory function.

d. "Brain death," or "whole brain death," meaning, an individual is dead if she suffers the irreversible loss of function of the entire brain, including the brain stem.

e. "Coin toss death," meaning, heads you're still with us, tails you're gone.

3. Even the most careful advance directive can be difficult to apply in a given set of circumstances, due to vagueness, ambiguity, lack of relevance to the patient's actual (vs. anticipated) illness, and so forth, making ethics consultations necessary, regardless of the patient's planning.

Select one:

True

False

4. Some critics of advance directives are skeptical that a competent individual can rightly decide his own future best interests, once he has become incompetent; the personality and personal-identity changes are so radical, as aging and disease progress, that the future incompetent person will have a distinct identity from the competent person now making plans for him. Thus, those plans have no ethical basis, no more than those that I might make for you, without your permission.

Select one:

True

False

5. The patient's right to provide informed consent to treatment has been recognized in contemporary times, as an expression of respect for patient autonomy as an ethical principle, as well as an extension of the legal right to self-determination over one's own body; however, the patient's right to refuse treatment---especially life-sustaining treatment without which she would die---has not yet gained significant acceptance in bioethics nor legal recognition in the courts.

Select one:

True

False

6. Which of the following individuals was at the center of the court case in which the US Supreme Court first accepted the principle that patients capable of making medical decisions have a right to refuse life-sustaining treatment under the due process clause of the Constitution and the common law principle of informed consent?

Select one:

a. Nancy Cruzan

b. Robert Wendland

c. Karen Ann Quinlan

d. Terri Schiavo

7. Advance directives, allowing people to document their treatment preferences just in case they become incapacitated, typically take two forms: Living wills, in which the patient records treatment preferences relative to different possible conditions, illnesses, or treatment options; and health care proxy appointments, in which the patient nominates another person to make decisions on her behalf, according to her known wishes and best interest.

Select one:

True

False

Job order cost accounting for a service company

The law firm of Furlan and Benson accumulates costs associated with individual cases, using a job order cost system. The following transactions occurred during July:

a. Provide the journal entries for each of these transactions.

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b. How much office overhead is over- or underapplied? Enter your answer as a positive number.
$ Overapplied

c. Determine the gross profit on the Obsidian case, assuming that over- or underapplied office overhead is closed monthly to cost of services.
$

What does the duty to mitigate require of an employee whose position has been constructively terminated?

A. It requires the former employee to take reasonable steps to find comparable employment.

B. The employee could be required to accept a lower position in the same company.

C. It requires the former employee to take the first job available.

D. The individual is expected to accept a lower-level job in another company to reduce his loss.

The following information is available for Bob and Brenda Horton, a married couple filing a joint return for 2020. Bob is 61 and Brenda is 60.  They have fully supported their son, Charles age 31 (a US citizen) who lived with Bob and Brenda all of 2020. Bob and Brenda fully supported Charles for all of 2020. Charles only source of income was $3,990 from unemployment.

The following information relates to Bob and Brenda for 2020:

      Salary – Bob                                               $80,000

      Salary – Brenda                                              120,000                                                  

      Interest income (from bank account)                   150

      Interest Income from State of NY bonds             4,000

      Capital Loss on the sale of ZeZ, Inc stock         (7,220)

      Property taxes paid                                          4,000

      State income taxes paid                                   5,000

      Home mortgage interest paid                           6,000

      Charitable contributions paid                           3,000

      Federal Withholding                                      39,000

1. What is the amount of their gross income?

2. What is the amount of their adjusted gross income?

3. What is the amount of their taxable income?

4. What is the amount of their tax liability?

Tax liability (using rate schedule)

5. What is the amount of their tax due or (refund)?

We are almost finished the semester and we have learned quite a lot about public speaking and group work. Some of you may have had some great experiences in a group and others might have had issues. This does not come from luck, but how we build relationships and how we use communication. Understanding people and contexts better enables us to better achieve win-win solutions in our interpersonal daily conversations. Think about how you communicate on dates, in friendships, and in public. Do you reveal everything about yourself instantly. Remember that our social media sites are often basically an A - Z of who we are once someone is connected. Do we want all that information out there? Is it better to meet someone and slowly exchange information? Are you the type that immediately adds someone you like to your social group online? What are the consequences? What can you learn from the different models of self-disclosure and communication climates? Think of a situation in the past that would have benefited from this knowledge.

Plantwide Overhead Rate versus Departmental Rates, Effects on Pricing Decisions

Cherise Ortega, marketing manager for Romer Company, was puzzled by the outcome of two recent bids. The company's policy was to bid 150 percent of the full manufacturing cost. One job (labeled Job 97-28) had been turned down by a prospective customer, who had indicated that the proposed price was $3 per unit higher than the winning bid. A second job (Job 97-35) had been accepted by a customer, who was amazed that Romer could offer such favorable terms. This customer revealed that Romer's price was $43 per unit lower than the next lowest bid.

Cherise has been informed that the company was more than competitive in terms of cost control. Accordingly, she began to suspect that the problem was related to cost assignment procedures. Upon investigating, Cherise was told that the company uses a plantwide overhead rate based on direct labor hours. The rate is computed at the beginning of the year using budgeted data. Selected budgeted data are given below.

Cherise also discovered that the overhead costs in Department B were higher than those in Department A because B has more equipment, higher maintenance, higher power consumption, higher depreciation, and higher setup costs. In addition to the general procedures for assigning overhead costs, Cherise was supplied with the following specific manufacturing data on Jobs 97-28 and 97-35:

Required:

1. Using a plantwide overhead rate based on direct labor hours, develop the bid prices for Jobs 97-28 and 97-35 (express the bid prices on a per-unit basis). If required, round your answers to the nearest cent.

2. Using departmental overhead rates (use direct labor hours for Department A and machine hours for Department B), develop per-unit bid prices for Jobs 97-28 and 97-35. If required, round intermediate computations and final answers to the nearest cent.

3. Compute the difference in gross profit that would have been earned had the company used departmental rates in its bids instead of the plantwide rate. Round your intermediate computations to two decimal places and final answer to the nearest dollar.
Gross profit would have increased by $

Feedback

1. Plantwide OH rate is based on total estimated Overhead and total estimated driver. After you determine the bid price remember to express it in per-unit basis.

2. Departmental OH rate is based on the individual department estimates and the chosen driver.

Generally, from an investor’s point-of-view, time zero is synonymous with

A : the end of an investment period.

B : a negative cash flow.

C : the date at which interest earned has completely depleted.

D :  a positive cash flow.

What is logarithmic growth? If you put 100 dollars in a savings account every two months from age 15 until age 50, and this account earned 6% annually, could you retire at age 50?

We have discovered that the welfare system discourages recipients from working because the more income they earn, the less welfare benefits they receive. How does the earned income tax credit attempt to loosen the poverty trap?