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The Gestalt psychologists belonged to a movement that began in Germany and became influential in the 1920s. What does the word “Gestalt” mean in German, and why is it well suited to this theory? How did Gestalt psychologists study the organization of the visual world? Name four Gestalt principles and give an example that illustrates each principle.

Your response should be at least 200 words in length. You are required to use at least your textbook as source material for your response. All sources used, including the textbook, must be referenced; paraphrased and quoted material must have accompanying citations.

Attached is the written lucture from both chapters

 

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Unit 5: Module 5 – M5 Assignment 1

 
Dropbox Assignment 

Assignment 1: Saving for Retirement

You may often wonder how to retire comfortably. The most common way is to contribute every month to a retirement account during your working years.

In a typical retirement plan or a savings plan, it is assumed that there will be equal payments each month and that any interest earned by the plan each month will be added back into the principal. In this way, the plan builds value based upon successive contributions and calculated interest.

In most retirement plans, your money is distributed across different types of investments—this is known as your portfolio. In this assignment, you will manage an imaginary portfolio and determine the optimum contributions you must make to each category in your portfolio to achieve your retirement goals.

In this assignment, you will use a simple version of a portfolio where your money is distributed across three categories: stocks, bonds, and cash. Refer to this module’s readings to review historical return values.

Category

Average Annual Return

Stocks

6.0%

Bonds

2.1%

Cash

1.0%

Your portfolio will be diversified across these three different types of investments. The amount that you decide to put into each will greatly depend upon what stage of life you are in. If you are young and just starting out in your career, you may want to have a high-risk portfolio with the hope of high returns in the distant future. However, if you are near the end of your career, you may want to choose a less risky portfolio.

Create your own portfolio that addresses the following:

  • After retirement, how much will you like to have annually in order to maintain the standard of living that you expect to have?
  • How much annually do you plan to set aside for your retirement plan?
  • How much of this annual contribution will you want to invest in each of the investment categories?
  • How many years will you work from now until you retire?

Click here to download the retirement Excel spreadsheet you will need for this assignment.

Put the values that you decided on above into the retirement spreadsheet.

Respond to the following in a 3–4-page Microsoft Word document:

  • What is your retirement goal? Can you realistically reach the goal that you have set? How long will it take to achieve this retirement goal?
  • How much money will you need to save in order to achieve your retirement goal?
  • This assignment assumes that the interest rates will remain constant for the entire life of the retirement plan. Is this a realistic situation?
  • Are you planning to have a high-risk or a low-risk portfolio? Explain.
  • What other factors related to contributing to the typical retirement plan must you consider when managing your portfolio?
  • What impact will inflation have on your calculations?

Apply APA standards to citation of sources. Name your Word document as follows: LastnameFirstInitial_M5_A1.doc. Submit it to the M5: Assignment 1 Dropbox bySaturday, March 21, 2015.

Grading Criteria and Rubric

Assignment 1 Grading Criteria
Maximum Points
Explained the retirement goal and a way to realistically achieve it within a stipulated time.
52
Calculated the money that is required to be saved to achieve the retirement goal.
40
Examined whether interest rates can remain constant through the life of the retirement plan.
40
Explained in detail the choice of a high-risk or low-risk portfolio.
24
Examined other factors that may contribute to the retirement plan.
24
Wrote in a clear, concise, and organized manner; demonstrated ethical scholarship in accurate representation and attribution of sources; displayed accurate spelling, grammar, and punctuation.
20
Total:
200

 

  

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(a) Using two goods X1 and X2 with their respective prices P_(X_1)^0 and P_(X_2)^0, where both goods are normal goods. If the price of good X1 increased from P_(X_1)^0to P_(X_1)^1, Using labeled diagram, explain and identify using either Hicksain approach or Slutsky approach the:- i. Total change in demand for X ii. Substitution effect iii. Income effect

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1.      Kayak Co. budgeted the following cash receipts (excluding cash receipts from loans received) and cash disbursements (excluding cash disbursements for loan principal and interest payments) for the first three months of next year.

   

 

 

Cash

Receipts

Cash

Disbursements

  January

$

518,000      

$

485,000        

  February

 

412,500      

 

358,000        

  March

 

462,000      

 

532,000        

    

 

According to a credit agreement with the company’s bank, Kayak promises to have a minimum cash balance of $30,000 at each month-end. In return, the bank has agreed that the company can borrow up to $150,000 at an annual interest rate of 12%, paid on the last day of each month. The interest is computed based on the beginning balance of the loan for the month. The company repays principal on the loan with available cash on the last day of each month. The company has a cash balance of $30,000 and a loan balance of $60,000 at January 1.

  
Prepare monthly cash budgets for each of the first three months of next year. (Amounts to be deducted should be indicated by a minus sign.)

 

 

 

 

 

 

 

 

 

 

 

 

 

2.      Walker Company prepares monthly budgets. The current budget plans for a September ending inventory of 38,000 units. Company policy is to end each month with merchandise inventory equal to a specified percent of budgeted sales for the following month. Budgeted sales and merchandise purchases for the next three months follow.

  

 

Sales (Units)

Purchases (Units)

  July

160,000

194,000

  August

330,000

324,000

  September

300,000

278,000
     
 

 

 

 

 

 

3.      3.  Use the following information to prepare the July cash budget for Acco Co. It should show expected cash receipts and cash disbursements for the month and the cash balance expected on July 31.

 

  

a.

Beginning cash balance on July 1: $64,000.

b.

Cash receipts from sales: 35% is collected in the month of sale, 50% in the next month, and 15% in the second month after sale (uncollectible accounts are negligible and can be ignored). Sales amounts are: May (actual), $1,750,000; June (actual), $1,480,000; and July (budgeted), $1,540,000.

c.

Payments on merchandise purchases: 90% in the month of purchase and 10% in the month following purchase. Purchases amounts are: June (actual), $570,000; and July (budgeted), $450,000.

d.

Budgeted cash disbursements for salaries in July: $220,000.

e.

Budgeted depreciation expense for July: $15,000.

f.

Other cash expenses budgeted for July: $110,000.

g.

Accrued income taxes due in July: $90,000.

h.

Bank loan interest due in July: $8,500

 

1.            Calculation of cash receipts from sales collected in  May, June, July, July 31 Accounts Rec.

2.            Calculation of cash payments for merchandise paid in June, July, July 31 Accounts Rec

 

4.     4.  Following information relates to Acco Co.

 

  

a.

Beginning cash balance on July 1: $40,000.

b.

Cash receipts from sales: 30% is collected in the month of sale, 50% in the next month, and 20% in the second month after sale (uncollectible accounts are negligible and can be ignored). Sales amounts are: May (actual), $1,376,000; June (actual), $960,000; and July (budgeted), $1,120,000.

c.

Payments on merchandise purchases: 60% in the month of purchase and 40% in the month following purchase. Purchases amounts are: June (actual), $344,000; and July (budgeted), $600,000.

d.

Budgeted cash disbursements for salaries in July: $168,800.

e.

Budgeted depreciation expense for July: $9,600.

f.

Other cash expenses budgeted for July: $120,000.

g.

Accrued income taxes due in July: $80,000 (related to June).

h.

Bank loan interest paid July 31: $5,280.

  

Additional Information:

a.

Cost of goods sold is 44% of sales.

b.

Inventory at the end of June is $64,000 and at the end of July is $171,200.

c.

Salaries payable on June 30 are $40,000 and are expected to be $32,000 on July 31.

d.

The equipment account balance is $1,280,000 on July 31. On June 30, the accumulated depreciation on equipment is $224,000.

e.

The $5,280 cash payment of interest represents the 1% monthly expense on a bank loan of $528,000.

f.

Income taxes payable on July 31 are $99,456, and the income tax rate applicable to the company is 30%.

g.

The only other balance sheet accounts are: Common Stock, with a balance of $464,000 on June 30; and Retained Earnings, with a balance of $857,600 on June 30.

  

Prepare a budgeted income statement for the month of July and a budgeted balance sheet for July 31.

 

 

 

 

 

 

 

5.     5.  Tempo Company’s fixed budget for the first quarter of calendar year 2013 reveals the following.

  

  

 

 

  

 

 

 

  

 

  Sales (12,000 units)

 

 

 

 

 

$

2,424,000

 

  Cost of goods sold

 

 

 

 

 

 

 

 

       Direct materials

 

$

276,600

 

 

 

 

 

       Direct labor

 

 

515,280

 

 

 

 

 

       Production supplies

 

 

318,360

 

 

 

 

 

       Plant manager salary

 

 

76,600

 

 

 

1,186,840

 

  

 

 

 

 

  Gross profit

 

 

 

 

 

 

1,237,160

 

  Selling expenses

 

 

 

 

 

 

 

 

       Sales commissions

 

 

105,600

 

 

 

 

 

       Packaging

 

 

184,080

 

 

 

 

 

       Advertising

 

 

100,000

 

 

 

389,680

 

  

 

 

 

 

 

 

  Administrative expenses

 

 

 

 

 

 

 

 

       Administrative salaries

 

 

126,600

 

 

 

 

 

       Depreciation—office equip.

 

 

96,600

 

 

 

 

 

       Insurance

 

 

66,600

 

 

 

 

 

       Office rent

 

 

76,600

 

 

 

366,400

 

  

 

 

 

 

  Income from operations

 

 

 

 

 

$

481,080

 

  

 

 

 

 

 

 

  

Prepare flexible budgets that show variable costs per unit, fixed costs, and three different flexible budgets for sales volumes of 10,000, 12,000, and 14,000 units. (Round cost per unit to 2 decimal places.)

 

 

 

 

 

 6.

 

6.      Solitaire Company’s fixed budget performance report for June follows. The $615,000 budgeted expenses include $578,100 variable expenses and $36,900 fixed expenses. Actual expenses include $48,900 fixed expenses.

 

  

 

Fixed Budget

Actual Results

Variances

  Sales (in units)

 

8,200

 

 

10,600

 

 

 

  

  

 

 

 

 

  

  Sales (in dollars)

$

820,000

 

$

1,060,000

 

$

240,000

 F

  Total expenses

 

615,000

 

 

738,000

 

 

123,000

 U

  

 

 
 

  Income from operations

$

205,000

 

$

322,000

 

$

117,000

 F

  

 

 
 

 

Prepare a flexible budget performance report showing any variances between budgeted and actual results. List fixed and variable expenses separately. (Do not round intermediate calculations.)

 

 7.

7.      Bay City Company’s fixed budget performance report for July follows. The $587,000 budgeted expenses include $400,000 variable expenses and $187,000 fixed expenses. Actual expenses include $177,000 fixed expenses.

 

  

 

Fixed Budget

Actual Results

Variances

  Sales (in units)

 

8,000

 

 

6,900

 

 

 

  

  

 

 

 

 

  

  Sales (in dollars)

$

640,000

 

$

607,200

 

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As part of community policing, fear reduction strategies are used.

Write a 2 page paper.  Address the following in your paper:

  • Explain which of the fear-reduction strategies do you believe is most effective?
  • Discuss why would a police department want to reduce fear of crime rather than crime itself?

Include a title page and 3-5 references.APA format

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30 multiple choice questions, and an essay.

 

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Read the “Theory to Practice” section at the end of Ch. 6 of the text.

 

Answer Questions 1 through 6 based on the scenario in the “Theory to Practice” section, and complete the following in your response:

 

  • At the end of the scenario, BTT states that it is not interested in distributing Chou’s new strategy game, Strat. Assuming BTT and Chou have a contract, and BTT has breached the contract by not distributing the game, discuss what remedies might or might not apply.
  • Explain your answers and refer to Section 7-6 in Ch. 7 for support.

Submit your answers.

 

Read This to answe the questions

Theory to Practice

Big Time Toymaker (BTT) develops, manufactures, and distributes board games and other toys to the United States, Mexico, and Canada. Chou is the inventor of a new strategy game he named Strat. BTT was interested in distributing Strat and entered into an agreement with Chou whereby BTT paid him $25,000 in exchange for exclusive negotiation rights for a 90-day period. The exclusive negotiation agreement stipulated that no distribution contract existed unless it was in writing. Just three days before the expiration of the 90-day period, the parties reached an oral distribution agreement at a meeting. Chou offered to draft the contract that would memorialize their agreement. Before Chou drafted the agreement, a BTT manager sent Chou an e-mail with the subject line “Strat Deal” that repeated the key terms of the distribution agreement including price, time frames, and obligations of both parties. Although the e-mail never used the word contract, it stated that all of the terms had been agreed upon. Chou believed that this e-mail was meant to replace the earlier notion that he should draft a contract, and one month passed. BTT then sent Chou a fax requesting that he send a draft for a distribution agreement contract. Despite the fact that Chou did so immediately after receiving the BTT fax, several more months passed without response from BTT. BTT had a change in management and informed Chou they were not interested in distributing Strat.

  1. At what point, if ever, did the parties have a contract?
  2. What facts may weigh in favor of or against Chou in terms of the parties’ objective intent to contract?
  3. Does the fact that the parties were communicating by e-mail have any impact on your analysis in Questions 1 and 2 (above)?
  4. What role does the statute of frauds play in this contract?
  5. Could BTT avoid this contract under the doctrine of mistake? Explain. Would either party have any other defenses that would allow the contract to be avoided?
  6. Assuming, arguendo, that this e-mail does constitute an agreement, what consideration supports this agreement?

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