Capital investment decisions occur on a frequent basis , and it is important for a company to determine its project needs to establish a path for business development . <hl> This decision is not as obvious or as simple as it may seem . <hl> There is a lot at stake with a large outlay of capital , and the long-term financial impact may be unknown due to the capital outlay decreasing or increasing over time . <hl> To help reduce the risk involved in capital investment , a process is required to thoughtfully select the best opportunity for the company . <hl> Capital investment ( sometimes also referred to as capital budgeting ) is a company ’ s contribution of funds toward the acquisition of long-lived ( long-term or capital ) assets for further growth . <hl> Long-term assets can include investments such as the purchase of new equipment , the replacement of old machinery , the expansion of operations into new facilities , or even the expansion into new products or markets . These capital expenditures are different from operating expenses . An operating expense is a regularly-occurring expense used to maintain the current operations of the company , but a capital expenditure is one used to grow the business and produce a future economic benefit .","hl_sentences":"Capital investment decisions occur on a frequent basis , and it is important for a company to determine its project needs to establish a path for business development . There is a lot at stake with a large outlay of capital , and the long-term financial impact may be unknown due to the capital outlay decreasing or increasing over time . Capital investment ( sometimes also referred to as capital budgeting ) is a company ’ s contribution of funds toward the acquisition of long-lived ( long-term or capital ) assets for further growth .","question":{"cloze_format":"Capital investment decisions often involve all of the following except ________.","normal_format":"Which of the following is NOT often involved in capital investment decisions?","question_choices":["qualitative factors or considerations","short periods of time","large amounts of money","risk"],"question_id":"fs-idm379358192","question_text":"Capital investment decisions often involve all of the following except ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"political prominence"},"bloom":null,"hl_context":"If one or more of the alternatives meets or exceeds the minimum expectations , a preference decision is considered . <hl> A preference decision compares potential projects that meet screening decision criteria and will rank the alternatives in order of importance , feasibility , or desirability to differentiate among alternatives . <hl> Once the company determines the rank order , it is able to make a decision on the best avenue to pursue ( Figure 11.2 ) . When making the final decision , all financial and non-financial factors are deliberated .","hl_sentences":"A preference decision compares potential projects that meet screening decision criteria and will rank the alternatives in order of importance , feasibility , or desirability to differentiate among alternatives .","question":{"cloze_format":"Preference decisions compare potential projects that meet screening decision criteria and will be ranked in their preference order to differentiate between alternatives with respect to all of the following characteristics except ________.","normal_format":"Preference decisions compare potential projects that meet screening decision criteria and will NOT be ranked in their preference order to differentiate between alternatives with respect to which of the following characteristic?","question_choices":["political prominence","feasibility","desirability","importance"],"question_id":"fs-idm482789072","question_text":"Preference decisions compare potential projects that meet screening decision criteria and will be ranked in their preference order to differentiate between alternatives with respect to all of the following characteristics except ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"Alternatives are the options available for investment . For example , if a company needs to purchase new printing equipment , all possible printing equipment options are considered alternatives . <hl> Since there are so many alternative possibilities , a company will need to establish baseline criteria for the investment . <hl> Baseline criteria are measurement methods that can help differentiate among alternatives . <hl> Common measurement methods include the payback method , accounting rate of return , net present value , or internal rate of return . <hl> These methods have varying degrees of complexity and will be discussed in greater detail in Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions and Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities","hl_sentences":"Since there are so many alternative possibilities , a company will need to establish baseline criteria for the investment . Common measurement methods include the payback method , accounting rate of return , net present value , or internal rate of return .","question":{"cloze_format":"The ___ would not be an acceptable baseline criterion.","normal_format":"The third step for making a capital investment decision is to establish baseline criteria for alternatives. Which of the following would not be an acceptable baseline criterion?","question_choices":["payback method","accounting rate of return","internal rate of return","inventory turnover"],"question_id":"fs-idm385854864","question_text":"The third step for making a capital investment decision is to establish baseline criteria for alternatives. Which of the following would not be an acceptable baseline criterion?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Discounting is the procedure used to calculate the present value of an individual payment or a series of payments that will be received in the future based on an assumed interest rate or return on investment . <hl> Let ’ s look at a simple example to explain the concept of discounting .","hl_sentences":"Discounting is the procedure used to calculate the present value of an individual payment or a series of payments that will be received in the future based on an assumed interest rate or return on investment .","question":{"cloze_format":"The process that determines the present value of a single payment or stream of payments to be received is ________.","normal_format":"Which process determines the present value of a single payment or stream of payments to be received?","question_choices":["compounding","discounting","annuity","lump-sum"],"question_id":"fs-idm198862496","question_text":"The process that determines the present value of a single payment or stream of payments to be received is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"compounding"},"bloom":null,"hl_context":"In our current example , interest is calculated once a year . However , interest can also be calculated in numerous ways . Some of the most common interest calculations are daily , monthly , quarterly , or annually . One concept important to understand in interest calculations is that of compounding . <hl> Compounding is the process of earning interest on previous interest earned , along with the interest earned on the original investment . <hl>","hl_sentences":"Compounding is the process of earning interest on previous interest earned , along with the interest earned on the original investment .","question":{"cloze_format":"The process of reinvesting interest earned to generate additional earnings over time is ________.","normal_format":"Which is the process of reinvesting interest earned to generate additional earnings over time?","question_choices":["compounding","discounting","annuity","lump-sum"],"question_id":"fs-idm200590624","question_text":"The process of reinvesting interest earned to generate additional earnings over time is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"payback period method"},"bloom":null,"hl_context":"A company will be presented with many alternatives for investment . It is up to management to analyze each investment ’ s possibilities using capital budgeting methods . The company will want to first screen each possibility with the payback method and accounting rate of return . <hl> The payback method will show the company how long it will take to recoup their investment , while accounting rate of return gives them the profitability of the alternatives . <hl> <hl> This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives . <hl> A more detailed analysis is found in time-value methods , such as net present value and internal rate of return . Net present value converts future cash flows into today ’ s valuation for comparability purposes to see if an initial outlay of cash is worth future earnings . The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment . Analyzing these opportunities , with consideration given to time value of money , allows a company to make an informed decision on how to make large capital expenditures . <hl> The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . <hl> The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . As previously discussed , time value of money methods assume that the value of money today is worth more now than in the future . <hl> The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . <hl> <hl> That is why they are typically only used as basic screening tools . <hl> <hl> To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . <hl> <hl> Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . <hl> NPV does not determine the actual rate of return earned by a project . The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns . As the name implies , net present value is stated in dollars , whereas the internal rate of return is stated as an interest rate . Both NPV and IRR require the company to determine a rate of return to be used as the target return rate , such as the minimum required rate of return or the weighted average cost of capital , which will be discussed in Balanced Scorecard and Other Performance Measures . <hl> The discount cash flow model assigns a value to a business opportunity using time-value measurement tools . <hl> The model considers future cash flows of the project , discounts them back to present time , and compares the outcome to an expected rate of return . If the outcome exceeds the expected rate of return and initial investment cost , the company would consider the investment . If the outcome does not exceed the expected rate of return or the initial investment , the company may not consider investment . When considering the discounted cash flow process , the time value of money plays a major role .","hl_sentences":"The payback method will show the company how long it will take to recoup their investment , while accounting rate of return gives them the profitability of the alternatives . This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives . The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . That is why they are typically only used as basic screening tools . To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . The discount cash flow model assigns a value to a business opportunity using time-value measurement tools .","question":{"cloze_format":"___ does not assign a value to a business opportunity using time-value measurement tools.","normal_format":"Which of the following does not assign a value to a business opportunity using time-value measurement tools?","question_choices":["internal rate of return (IRR) method","net present value (NPV)","discounted cash flow model","payback period method"],"question_id":"fs-idm239047488","question_text":"Which of the following does not assign a value to a business opportunity using time-value measurement tools?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . <hl> <hl> The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . <hl> As previously discussed , time value of money methods assume that the value of money today is worth more now than in the future . The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . That is why they are typically only used as basic screening tools . To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . <hl> Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . <hl> NPV does not determine the actual rate of return earned by a project . The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns . As the name implies , net present value is stated in dollars , whereas the internal rate of return is stated as an interest rate . Both NPV and IRR require the company to determine a rate of return to be used as the target return rate , such as the minimum required rate of return or the weighted average cost of capital , which will be discussed in Balanced Scorecard and Other Performance Measures .","hl_sentences":"The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment .","question":{"cloze_format":"The ___ discounts future cash flows to their present value at the expected rate of return, and compares that to the initial investment.","normal_format":"Which of the following discounts future cash flows to their present value at the expected rate of return, and compares that to the initial investment?","question_choices":["internal rate of return (IRR) method","net present value (NPV)","discounted cash flow model","future value method"],"question_id":"fs-idm204855984","question_text":"Which of the following discounts future cash flows to their present value at the expected rate of return, and compares that to the initial investment?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"internal rate of return (IRR) method"},"bloom":null,"hl_context":"The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . <hl> The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . <hl> <hl> IRR is the discounted rate ( interest rate ) point at which NPV equals zero . <hl> In other words , the IRR is the point at which the present value cash inflows equal the initial investment cost . To consider investment , IRR needs to meet or exceed the required rate of return for the investment type . If IRR does not meet the required rate of return , the company will forgo investment . As previously discussed , time value of money methods assume that the value of money today is worth more now than in the future . The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . That is why they are typically only used as basic screening tools . To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . NPV does not determine the actual rate of return earned by a project . <hl> The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns . <hl> As the name implies , net present value is stated in dollars , whereas the internal rate of return is stated as an interest rate . Both NPV and IRR require the company to determine a rate of return to be used as the target return rate , such as the minimum required rate of return or the weighted average cost of capital , which will be discussed in Balanced Scorecard and Other Performance Measures .","hl_sentences":"The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . IRR is the discounted rate ( interest rate ) point at which NPV equals zero . The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns .","question":{"cloze_format":"This calculation determines profitability or growth potential of an investment, expressed as a percentage, at the point where NPV equals zero ___ .","normal_format":"Which calculation determines the profitability or growth potential of an investment, expressed as a percentage, at the point where NPV equals zero?","question_choices":["internal rate of return (IRR) method","net present value (NPV)","discounted cash flow model","future value method"],"question_id":"fs-idm440036112","question_text":"This calculation determines profitability or growth potential of an investment, expressed as a percentage, at the point where NPV equals zero"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"A company will be presented with many alternatives for investment . It is up to management to analyze each investment ’ s possibilities using capital budgeting methods . The company will want to first screen each possibility with the payback method and accounting rate of return . The payback method will show the company how long it will take to recoup their investment , while accounting rate of return gives them the profitability of the alternatives . This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives . A more detailed analysis is found in time-value methods , such as net present value and internal rate of return . Net present value converts future cash flows into today ’ s valuation for comparability purposes to see if an initial outlay of cash is worth future earnings . <hl> The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment . <hl> Analyzing these opportunities , with consideration given to time value of money , allows a company to make an informed decision on how to make large capital expenditures . IRR is the discounted rate ( interest rate ) point at which NPV equals zero . In other words , the IRR is the point at which the present value cash inflows equal the initial investment cost . <hl> To consider investment , IRR needs to meet or exceed the required rate of return for the investment type . <hl> <hl> If IRR does not meet the required rate of return , the company will forgo investment . <hl>","hl_sentences":"The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment . To consider investment , IRR needs to meet or exceed the required rate of return for the investment type . If IRR does not meet the required rate of return , the company will forgo investment .","question":{"cloze_format":"The IRR method assumes that cash flows are reinvested at ________.","normal_format":"How does the IRR method assume that cash flows are reinvested? ","question_choices":["the internal rate of return","the company’s discount rate","the lower of the company’s discount rate or internal rate of return","an average of the internal rate of return and the discount rate"],"question_id":"fs-idm205218496","question_text":"The IRR method assumes that cash flows are reinvested at ________."},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Capital investment decisions occur on a frequent basis , and it is important for a company to determine its project needs to establish a path for business development . <hl> This decision is not as obvious or as simple as it may seem . <hl> There is a lot at stake with a large outlay of capital , and the long-term financial impact may be unknown due to the capital outlay decreasing or increasing over time . <hl> To help reduce the risk involved in capital investment , a process is required to thoughtfully select the best opportunity for the company . <hl> Capital investment ( sometimes also referred to as capital budgeting ) is a company ’ s contribution of funds toward the acquisition of long-lived ( long-term or capital ) assets for further growth . <hl> Long-term assets can include investments such as the purchase of new equipment , the replacement of old machinery , the expansion of operations into new facilities , or even the expansion into new products or markets . These capital expenditures are different from operating expenses . An operating expense is a regularly-occurring expense used to maintain the current operations of the company , but a capital expenditure is one used to grow the business and produce a future economic benefit .\",\n \"hl_sentences\": \"Capital investment decisions occur on a frequent basis , and it is important for a company to determine its project needs to establish a path for business development . There is a lot at stake with a large outlay of capital , and the long-term financial impact may be unknown due to the capital outlay decreasing or increasing over time . Capital investment ( sometimes also referred to as capital budgeting ) is a company ’ s contribution of funds toward the acquisition of long-lived ( long-term or capital ) assets for further growth .\",\n \"question\": {\n \"cloze_format\": \"Capital investment decisions often involve all of the following except ________.\",\n \"normal_format\": \"Which of the following is NOT often involved in capital investment decisions?\",\n \"question_choices\": [\n \"qualitative factors or considerations\",\n \"short periods of time\",\n \"large amounts of money\",\n \"risk\"\n ],\n \"question_id\": \"fs-idm379358192\",\n \"question_text\": \"Capital investment decisions often involve all of the following except ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"political prominence\"\n },\n \"bloom\": null,\n \"hl_context\": \"If one or more of the alternatives meets or exceeds the minimum expectations , a preference decision is considered . <hl> A preference decision compares potential projects that meet screening decision criteria and will rank the alternatives in order of importance , feasibility , or desirability to differentiate among alternatives . <hl> Once the company determines the rank order , it is able to make a decision on the best avenue to pursue ( Figure 11.2 ) . When making the final decision , all financial and non-financial factors are deliberated .\",\n \"hl_sentences\": \"A preference decision compares potential projects that meet screening decision criteria and will rank the alternatives in order of importance , feasibility , or desirability to differentiate among alternatives .\",\n \"question\": {\n \"cloze_format\": \"Preference decisions compare potential projects that meet screening decision criteria and will be ranked in their preference order to differentiate between alternatives with respect to all of the following characteristics except ________.\",\n \"normal_format\": \"Preference decisions compare potential projects that meet screening decision criteria and will NOT be ranked in their preference order to differentiate between alternatives with respect to which of the following characteristic?\",\n \"question_choices\": [\n \"political prominence\",\n \"feasibility\",\n \"desirability\",\n \"importance\"\n ],\n \"question_id\": \"fs-idm482789072\",\n \"question_text\": \"Preference decisions compare potential projects that meet screening decision criteria and will be ranked in their preference order to differentiate between alternatives with respect to all of the following characteristics except ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"Alternatives are the options available for investment . For example , if a company needs to purchase new printing equipment , all possible printing equipment options are considered alternatives . <hl> Since there are so many alternative possibilities , a company will need to establish baseline criteria for the investment . <hl> Baseline criteria are measurement methods that can help differentiate among alternatives . <hl> Common measurement methods include the payback method , accounting rate of return , net present value , or internal rate of return . <hl> These methods have varying degrees of complexity and will be discussed in greater detail in Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions and Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities\",\n \"hl_sentences\": \"Since there are so many alternative possibilities , a company will need to establish baseline criteria for the investment . Common measurement methods include the payback method , accounting rate of return , net present value , or internal rate of return .\",\n \"question\": {\n \"cloze_format\": \"The ___ would not be an acceptable baseline criterion.\",\n \"normal_format\": \"The third step for making a capital investment decision is to establish baseline criteria for alternatives. Which of the following would not be an acceptable baseline criterion?\",\n \"question_choices\": [\n \"payback method\",\n \"accounting rate of return\",\n \"internal rate of return\",\n \"inventory turnover\"\n ],\n \"question_id\": \"fs-idm385854864\",\n \"question_text\": \"The third step for making a capital investment decision is to establish baseline criteria for alternatives. Which of the following would not be an acceptable baseline criterion?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Discounting is the procedure used to calculate the present value of an individual payment or a series of payments that will be received in the future based on an assumed interest rate or return on investment . <hl> Let ’ s look at a simple example to explain the concept of discounting .\",\n \"hl_sentences\": \"Discounting is the procedure used to calculate the present value of an individual payment or a series of payments that will be received in the future based on an assumed interest rate or return on investment .\",\n \"question\": {\n \"cloze_format\": \"The process that determines the present value of a single payment or stream of payments to be received is ________.\",\n \"normal_format\": \"Which process determines the present value of a single payment or stream of payments to be received?\",\n \"question_choices\": [\n \"compounding\",\n \"discounting\",\n \"annuity\",\n \"lump-sum\"\n ],\n \"question_id\": \"fs-idm198862496\",\n \"question_text\": \"The process that determines the present value of a single payment or stream of payments to be received is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"compounding\"\n },\n \"bloom\": null,\n \"hl_context\": \"In our current example , interest is calculated once a year . However , interest can also be calculated in numerous ways . Some of the most common interest calculations are daily , monthly , quarterly , or annually . One concept important to understand in interest calculations is that of compounding . <hl> Compounding is the process of earning interest on previous interest earned , along with the interest earned on the original investment . <hl>\",\n \"hl_sentences\": \"Compounding is the process of earning interest on previous interest earned , along with the interest earned on the original investment .\",\n \"question\": {\n \"cloze_format\": \"The process of reinvesting interest earned to generate additional earnings over time is ________.\",\n \"normal_format\": \"Which is the process of reinvesting interest earned to generate additional earnings over time?\",\n \"question_choices\": [\n \"compounding\",\n \"discounting\",\n \"annuity\",\n \"lump-sum\"\n ],\n \"question_id\": \"fs-idm200590624\",\n \"question_text\": \"The process of reinvesting interest earned to generate additional earnings over time is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"payback period method\"\n },\n \"bloom\": null,\n \"hl_context\": \"A company will be presented with many alternatives for investment . It is up to management to analyze each investment ’ s possibilities using capital budgeting methods . The company will want to first screen each possibility with the payback method and accounting rate of return . <hl> The payback method will show the company how long it will take to recoup their investment , while accounting rate of return gives them the profitability of the alternatives . <hl> <hl> This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives . <hl> A more detailed analysis is found in time-value methods , such as net present value and internal rate of return . Net present value converts future cash flows into today ’ s valuation for comparability purposes to see if an initial outlay of cash is worth future earnings . The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment . Analyzing these opportunities , with consideration given to time value of money , allows a company to make an informed decision on how to make large capital expenditures . <hl> The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . <hl> The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . As previously discussed , time value of money methods assume that the value of money today is worth more now than in the future . <hl> The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . <hl> <hl> That is why they are typically only used as basic screening tools . <hl> <hl> To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . <hl> <hl> Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . <hl> NPV does not determine the actual rate of return earned by a project . The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns . As the name implies , net present value is stated in dollars , whereas the internal rate of return is stated as an interest rate . Both NPV and IRR require the company to determine a rate of return to be used as the target return rate , such as the minimum required rate of return or the weighted average cost of capital , which will be discussed in Balanced Scorecard and Other Performance Measures . <hl> The discount cash flow model assigns a value to a business opportunity using time-value measurement tools . <hl> The model considers future cash flows of the project , discounts them back to present time , and compares the outcome to an expected rate of return . If the outcome exceeds the expected rate of return and initial investment cost , the company would consider the investment . If the outcome does not exceed the expected rate of return or the initial investment , the company may not consider investment . When considering the discounted cash flow process , the time value of money plays a major role .\",\n \"hl_sentences\": \"The payback method will show the company how long it will take to recoup their investment , while accounting rate of return gives them the profitability of the alternatives . This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives . The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . That is why they are typically only used as basic screening tools . To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . The discount cash flow model assigns a value to a business opportunity using time-value measurement tools .\",\n \"question\": {\n \"cloze_format\": \"___ does not assign a value to a business opportunity using time-value measurement tools.\",\n \"normal_format\": \"Which of the following does not assign a value to a business opportunity using time-value measurement tools?\",\n \"question_choices\": [\n \"internal rate of return (IRR) method\",\n \"net present value (NPV)\",\n \"discounted cash flow model\",\n \"payback period method\"\n ],\n \"question_id\": \"fs-idm239047488\",\n \"question_text\": \"Which of the following does not assign a value to a business opportunity using time-value measurement tools?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . <hl> <hl> The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . <hl> As previously discussed , time value of money methods assume that the value of money today is worth more now than in the future . The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . That is why they are typically only used as basic screening tools . To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . <hl> Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . <hl> NPV does not determine the actual rate of return earned by a project . The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns . As the name implies , net present value is stated in dollars , whereas the internal rate of return is stated as an interest rate . Both NPV and IRR require the company to determine a rate of return to be used as the target return rate , such as the minimum required rate of return or the weighted average cost of capital , which will be discussed in Balanced Scorecard and Other Performance Measures .\",\n \"hl_sentences\": \"The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment .\",\n \"question\": {\n \"cloze_format\": \"The ___ discounts future cash flows to their present value at the expected rate of return, and compares that to the initial investment.\",\n \"normal_format\": \"Which of the following discounts future cash flows to their present value at the expected rate of return, and compares that to the initial investment?\",\n \"question_choices\": [\n \"internal rate of return (IRR) method\",\n \"net present value (NPV)\",\n \"discounted cash flow model\",\n \"future value method\"\n ],\n \"question_id\": \"fs-idm204855984\",\n \"question_text\": \"Which of the following discounts future cash flows to their present value at the expected rate of return, and compares that to the initial investment?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"internal rate of return (IRR) method\"\n },\n \"bloom\": null,\n \"hl_context\": \"The internal rate of return ( IRR ) and the net present value ( NPV ) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values . <hl> The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . <hl> <hl> IRR is the discounted rate ( interest rate ) point at which NPV equals zero . <hl> In other words , the IRR is the point at which the present value cash inflows equal the initial investment cost . To consider investment , IRR needs to meet or exceed the required rate of return for the investment type . If IRR does not meet the required rate of return , the company will forgo investment . As previously discussed , time value of money methods assume that the value of money today is worth more now than in the future . The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results . That is why they are typically only used as basic screening tools . To decide the best option between alternatives , a company performs preference measurement using tools , such as net present value and internal rate of return that do consider the time value of money concept . Net present value ( NPV ) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment . NPV does not determine the actual rate of return earned by a project . <hl> The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns . <hl> As the name implies , net present value is stated in dollars , whereas the internal rate of return is stated as an interest rate . Both NPV and IRR require the company to determine a rate of return to be used as the target return rate , such as the minimum required rate of return or the weighted average cost of capital , which will be discussed in Balanced Scorecard and Other Performance Measures .\",\n \"hl_sentences\": \"The difference between the two methods is that the NPV calculation determines the project ’ s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even . IRR is the discounted rate ( interest rate ) point at which NPV equals zero . The internal rate of return ( IRR ) shows the profitability or growth potential of an investment at the point where NPV equals zero , so it determines the actual rate of return a project earns .\",\n \"question\": {\n \"cloze_format\": \"This calculation determines profitability or growth potential of an investment, expressed as a percentage, at the point where NPV equals zero ___ .\",\n \"normal_format\": \"Which calculation determines the profitability or growth potential of an investment, expressed as a percentage, at the point where NPV equals zero?\",\n \"question_choices\": [\n \"internal rate of return (IRR) method\",\n \"net present value (NPV)\",\n \"discounted cash flow model\",\n \"future value method\"\n ],\n \"question_id\": \"fs-idm440036112\",\n \"question_text\": \"This calculation determines profitability or growth potential of an investment, expressed as a percentage, at the point where NPV equals zero\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"A company will be presented with many alternatives for investment . It is up to management to analyze each investment ’ s possibilities using capital budgeting methods . The company will want to first screen each possibility with the payback method and accounting rate of return . The payback method will show the company how long it will take to recoup their investment , while accounting rate of return gives them the profitability of the alternatives . This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives . A more detailed analysis is found in time-value methods , such as net present value and internal rate of return . Net present value converts future cash flows into today ’ s valuation for comparability purposes to see if an initial outlay of cash is worth future earnings . <hl> The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment . <hl> Analyzing these opportunities , with consideration given to time value of money , allows a company to make an informed decision on how to make large capital expenditures . IRR is the discounted rate ( interest rate ) point at which NPV equals zero . In other words , the IRR is the point at which the present value cash inflows equal the initial investment cost . <hl> To consider investment , IRR needs to meet or exceed the required rate of return for the investment type . <hl> <hl> If IRR does not meet the required rate of return , the company will forgo investment . <hl>\",\n \"hl_sentences\": \"The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment . To consider investment , IRR needs to meet or exceed the required rate of return for the investment type . If IRR does not meet the required rate of return , the company will forgo investment .\",\n \"question\": {\n \"cloze_format\": \"The IRR method assumes that cash flows are reinvested at ________.\",\n \"normal_format\": \"How does the IRR method assume that cash flows are reinvested? \",\n \"question_choices\": [\n \"the internal rate of return\",\n \"the company’s discount rate\",\n \"the lower of the company’s discount rate or internal rate of return\",\n \"an average of the internal rate of return and the discount rate\"\n ],\n \"question_id\": \"fs-idm205218496\",\n \"question_text\": \"The IRR method assumes that cash flows are reinvested at ________.\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":11,"string":"11"},"chapter_text":{"kind":"string","value":" 11.1 Describe Capital Investment Decisions and How They Are Applied \n\n Assume that you own a small printing store that provides custom printing applications for general business use. Your printers are used daily, which is good for business but results in heavy wear on each printer. After some time, and after a few too many repairs, you consider whether it is best to continue to use the printers you have or to invest some of your money in a new set of printers. A capital investment decision like this one is not an easy one to make, but it is a common occurrence faced by companies every day. Companies will use a step-by-step process to determine their capital needs, assess their ability to invest in a capital project, and decide which capital expenditures are the best use of their resources. \n\n Fundamentals of Capital Investment Decisions \n\n Capital investment (sometimes also referred to as capital budgeting ) is a company’s contribution of funds toward the acquisition of long-lived (long-term or capital) assets for further growth. Long-term assets can include investments such as the purchase of new equipment, the replacement of old machinery, the expansion of operations into new facilities, or even the expansion into new products or markets. These capital expenditures are different from operating expenses. An operating expense is a regularly-occurring expense used to maintain the current operations of the company, but a capital expenditure is one used to grow the business and produce a future economic benefit. \n\n Capital investment decisions occur on a frequent basis, and it is important for a company to determine its project needs to establish a path for business development. This decision is not as obvious or as simple as it may seem. There is a lot at stake with a large outlay of capital, and the long-term financial impact may be unknown due to the capital outlay decreasing or increasing over time. To help reduce the risk involved in capital investment, a process is required to thoughtfully select the best opportunity for the company. \n\n The process for capital decision-making involves several steps: \n\n Determine capital needs for both new and existing projects. \n\n Identify and establish resource limitations. \n\n Establish baseline criteria for alternatives. \n\n Evaluate alternatives using screening and preference decisions. \n\n Make the decision. \n\n The company must first determine its needs by deciding what capital improvements require immediate attention. For example, the company may determine that certain machinery requires replacement before any new buildings are acquired for expansion. Or, the company may determine that the new machinery and building expansion both require immediate attention. This latter situation would require a company to consider how to choose which investment to pursue first, or whether to pursue both capital investments concurrently. \n\n Concepts In Practice Brexit The decision to invest money in capital expenditures may not only be impacted by internal company objectives, but also by external factors. In 2016, Great Britain voted to leave the European Union (EU) (termed “Brexit”), which separates their trade interests and single-market economy from other participating European nations. This has led to uncertainty for United Kingdom (UK) businesses. \n\n Because of this instability, capital spending slowed or remained stagnant immediately following the Brexit vote and has not yet recovered growth momentum. 1 The largest decrease in capital spending has occurred in the expansions of businesses into new markets. The UK is expected to separate from the EU in 2019. 1 G. Jackson “UK Business Investment Stalls in Year since Brexit Vote.” The Financial Times . August 24, 2017. https://www.ft.com/content/daff3ffe-88ac-11e7-8bb1-5ba57d47eff7 \n\n The second step, exploring resource limitations, evaluates the company’s ability to invest in capital expenditures given the availability of funds and time. Sometimes a company may have enough resources to cover capital investments in many projects. Many times, however, they only have enough resources to invest in a limited number of opportunities. If this is the situation, the company must evaluate both the time and money needed to acquire each asset. Time allocation considerations can include employee commitments and project set-up requirements. Fund limitations may result from a lack of capital fundraising, tied-up capital in non-liquid assets, or extensive up-front acquisition costs that extend beyond investment means ( Table 11.1 ). Once the ability to invest has been established, the company needs to establish baseline criteria for alternatives. \n\n Resource Limitations \n\n Time Considerations \n\n Money Considerations \n\n Employee commitments \n\n Project set-up \n\n Time-frame necessary to secure financing \n\n Lack of liquidity \n\n Tied up in non-liquid assets \n\n Up-front acquisition costs \n\n Table 11.1 When resources are limited, capital budgeting procedures are needed. \n\n Alternatives are the options available for investment. For example, if a company needs to purchase new printing equipment, all possible printing equipment options are considered alternatives. Since there are so many alternative possibilities, a company will need to establish baseline criteria for the investment. Baseline criteria are measurement methods that can help differentiate among alternatives. Common measurement methods include the payback method, accounting rate of return, net present value, or internal rate of return. These methods have varying degrees of complexity and will be discussed in greater detail in Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions and Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities \n\n To evaluate alternatives, businesses will use the measurement methods to compare outcomes. The outcomes will not only be compared against other alternatives, but also against a predetermined rate of return on the investment (or minimum expectation) established for each project consideration. The rate of return concept is discussed in more detail in Balanced Scorecard and Other Performance Measures . A company may use experience or industry standards to predetermine factors used to evaluate alternatives. Alternatives will first be evaluated against the predetermined criteria for that investment opportunity, in a screening decision. The screening decision allows companies to remove alternatives that would be less desirable to pursue given their inability to meet basic standards. For example, if there were three different printing equipment options and a minimum return had been established, any printers that did not meet that minimum return requirement would be removed from consideration. \n\n If one or more of the alternatives meets or exceeds the minimum expectations, a preference decision is considered. A preference decision compares potential projects that meet screening decision criteria and will rank the alternatives in order of importance, feasibility, or desirability to differentiate among alternatives. Once the company determines the rank order, it is able to make a decision on the best avenue to pursue ( Figure 11.2 ). When making the final decision, all financial and non-financial factors are deliberated. \n\n Ethical Considerations Volkswagen Diesel Emissions Scandal Sometimes a company makes capital decisions due to outside pressures or unforeseen circumstances. The New York Times reported in 2015 that the car company Volkswagen was “scarred by an emissions-cheating scandal,” and “would need to cut its budget next year for new technology and research—a reversal after years of increased spending aimed at becoming the world’s biggest carmaker.” 2 This was a huge setback for Volkswagen , not only because the company had budgeted and planned to become the largest car company in the world, but also because the scandal damaged its reputation and set it back financially. 2 Jack Ewing and Jad Mouawad. “VW Cuts Its R&D Budget in Face of Costly Emissions Scandal.” New York Times . November 20, 2015. https://www.nytimes.com/2015/11/21/business/international/volkswagen-emissions-scandal.html \n\n Volkswagen “set aside about 9 billion euros ($9.6 billion) to cover costs related to making the cars compliant with pollution regulations;” however, the sums were “unlikely to cover the costs of potential legal judgments or other fines.” 3 All of the costs related to the company’s unethical actions needed to be included in the capital budget, as company resources were limited. Volkswagen used capital budgeting procedures to allocate funds for buying back the improperly manufactured cars and paying any legal claims or penalties. Other companies might take other approaches, but an unethical action that results in lawsuits and fines often requires an adjustment to the capital decision-making process. 3 Jack Ewing and Jad Mouawad. “VW Cuts Its R&D Budget in Face of Costly Emissions Scandal.” New York Times . November 20, 2015. https://www.nytimes.com/2015/11/21/business/international/volkswagen-emissions-scandal.html \n\n Let’s broadly consider what the five-step process for capital decision-making looks like for Melanie’s Sewing Studio. Melanie owns a sewing studio that produces fabric patterns for wholesale. \n\n Determine capital needs for both new and existing projects. \n\nUpon review of her future needs, Melanie determines that her five-year-old commercial sewing machine could be replaced. The old machine is still working, but production has slowed in recent months with an increase in repair needs and replacement parts. Melanie expects a new sewing machine to make her production process more efficient, which could also increase her current business volume. She decides to explore the possibility of purchasing a new sewing machine. \n\n Identify and establish resource limitations. \n\nMelanie must consider if she has enough time and money to invest in a new sewing machine. The Sewing Studio has been in business for three years and has shown steady financial growth year over year. Melanie expects to make enough profit to afford a capital investment of $50,000. If she does purchase a new sewing machine, she will have to train her staff on how to use the machine and will have to cease production while the new machine is installed. She anticipates a loss of $20,000 for training and production time. The estimation of the $20,000 loss is based on the downtime in production for both labor and product output. \n\n Establish baseline criteria for alternatives. \n\nMelanie is considering two different sewing machines for purchase. Before she evaluates which option is a better investment, she must establish minimum requirements for the investment. She determines that the new machine must return her initial investment back to her in three years at a rate of 20%, and the initial investment cost cannot exceed her future earnings. This established a baseline for what she considers reasonable for this type of investment, and she will not consider any investment alternative that does not meet these minimum criteria. \n\n Evaluate alternatives using screening and preference decisions. \n\nNow that she has established minimum requirements for the new machine, she can evaluate each of these machines to see if they meet or exceed her criteria. The first sewing machine costs $45,000. She is expected to recoup her initial investment in two-and-a-half years. The return rate is 25%, and her future earnings would exceed the initial cost of the machine. \n\nThe second machine will cost $55,000. She expects to recoup her initial investment in three years. The return rate is $18%, and her future earnings would be less than the initial cost of the machine. \n\n Make the decision. \n\nMelanie will now decide which sewing machine to invest in. The first machine meets or exceeds her established minimum requirements in cost, payback, return rate, and future earnings compared to the initial investment. For the second machine, the $55,000 cost exceeds the cash available for investment. In addition, the second machine does not meet the return rate of 20% and the anticipated future earnings does not compare well to the value of the initial investment. Based on this information, Melanie would choose to purchase the first sewing machine. \n\nThese steps make it seem as if narrowing down the alternatives and making a selection is a simple process. However, a company needs to use analysis techniques, including the payback method and the accounting rate of return method, as well as other, more sophisticated and complex techniques, to help them make screening and preference decisions. These techniques can assist management in making a final investment decision that is best for the company. We begin learning about these various screening and preference decisions in Evaluate the Payback and Accounting Rate of Return in Capital \n\n Link to Learning \n\n More and more companies are using capital expenditure software in budgeting analysis management. One company using this software is Solarcentury, a United Kingdom-based solar company. Read this case study on Solarcentury’s advantages to capital budgeting resulting from this software investment to learn more. \n 11.2 Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions \n\n Many companies are presented with investment opportunities continuously and must sift through both viable and nonviable options to identify the best possible expenditure for business growth. The process to select the best option requires careful budgeting and analysis. In conducting their analysis, a company may use various evaluation methods with differing inputs and analysis features. These methods are often broken into two broad categories: (1) those that consider the time value of money, or the fact that a dollar today differs from a dollar in the future due to inflation and the ability to invest today's money for future growth, and (2) those analysis methods that do not consider the time value of money. We will examine the non-time value methods first. \n\n Non-Time Value Methods \n\n Non-time value methods do not compare the value of a dollar today to the value of a dollar in the future and are often used as screening tools. Two non-time value evaluative methods are the payback method and the accounting rate of return. \n\n Fundamentals of the Payback Method \n\n The payback method (PM) computes the length of time it takes a company to recover their initial investment. In other words, it calculates how long it will take until either the amount earned or the costs saved are equal to or greater than the costs of the project. This can be useful when a company is focused solely on retrieving their funds from a project investment as quickly as possible. \n\n Businesses do not want their money tied up in capital assets that have limited liquidity. The longer money is unavailable, the less ability the company has to use these funds for other growth purposes. This extended length of time is also a concern because it produces a riskier opportunity. Therefore, a company would like to get their money returned to them as quickly as possible. One way to focus on this is to consider the payback period when making a capital budget decision. The payback method is limited in that it only considers the time frame to recoup an investment based on expected annual cash flows, and it doesn’t consider the effects of the time value of money. \n\n The payback period is calculated when there are even or uneven annual cash flows. Cash flow is money coming into or out of the company as a result of a business activity. A cash inflow can be money received or cost savings from a capital investment. A cash outflow can be money paid or increased cost expenditures from capital investment. Cash flow will estimate the ability of the company to pay long-term debt, its liquidity, and its ability to grow. Cash flows appear on the statement of cash flows. Cash flows are different than net income. Net income will represent all company activities affecting revenues and expenses regardless of the occurrence of a cash transaction and will appear on the income statement. \n\n A company will estimate the future cash inflows and outflows to be generated by the capital investment. It’s important to remember that the cash inflows can be caused by an increase in cash receipts or by a reduction in cash expenditures. For example, if a new piece of equipment would reduce the production costs for a company from $120,000 a year to $80,000 a year, we would consider this is a $40,000 cash inflow. While the company does not actually receive the $40,000 in cash, it does save $40,000 in operating costs giving it a positive cash inflow of $40,000. \n\n Cash flow can also be generated through increased production volume. For example, a company purchases a new building costing $100,000 that will allow them to house more space for production. This new space allows them to produce more product to sell, which increases cash sales by $300,000. The $300,000 is a new cash inflow. \n\n The difference between cash inflows and cash outflows is the net cash inflow or outflow, depending on which cash flow is larger. \n\n Annual net cash flows are then related to the initial investment to determine a payback period in years. When the expected net annual cash flow is an even amount each period, payback can be computed as follows: \n\n The result is the number of years it will take to recover the cash made in the original investment. For example, a printing company is considering a printer with an initial investment cost of $150,000. They expect an annual net cash flow of $20,000. The payback period is \n\n Payback Period = $150,000 $20,000 = 7.5 years Payback Period = $150,000 $20,000 = 7.5 years \n\n The initial investment cost of $150,000 is divided by the annual cash flow of $20,000 to compute an expected payback period of 7.5 years. Depending on the company’s payback period requirements for this type of investment, they may pass this option through the screening process to be considered in a preference decision. For example, the company might require a payback period of 5 years. Since 7.5 years is greater than 5 years, the company would probably not consider moving this alternative to a preference decision. If the company required a payback period of 9 years, the company would consider moving this alternative to a preference decision, since the number of years is less than the requirement. \n\n When net annual cash flows are uneven over the years, as opposed to even as in the previous example, the company requires a more detailed calculation to determine payback. Uneven cash flows occur when different amounts are returned each year. In the previous printing company example, the initial investment cost was $150,000 and even cash flows were $20,000 per year. However, in most examples, organizations experience uneven cash flows in a multiple-year ownership period. For example, an uneven cash flow distribution might be a return of $10,000 in year one, $20,000 in years two and three, $15,000 in years four and five, and $20,000 in year six and beyond. \n\n In this case, then, the payback period is 8.5 years. \n\n In a second example of the payback period for uneven cash flows, consider a company that will need to determine the net cash flow for each period and figure out the point at which cash flows equal or exceed the initial investment. This could arise in the middle of a year, prompting a calculation to determine the partial year payback. \n\n The company would add the partial year payback to the prior years’ payback to get the payback period for uneven cash flows. For example, a company may make an initial investment of $40,000 and receive net cash flows of $10,000 in years one and two, $5,000 in year three and four, and $7,500 for years five and beyond. \n\n We know that somewhere between years 5 and 6, the company recovers the money. In years one and two they recovered a total of $20,000 (10,000 + 10,000), in years three and four they recovered and additional $10,000 (5,000 + 5,000), and in year five they recovered $7,500, for a total through year five of $37,500. This left an outstanding balance after year five of $2,500 (40,000 – 37,500) to fully recover the costs of the investment. In year six, they had a cash flow of $7,500. This is more than they needed to recoup their initial investment. To get a more specific calculation, we need to compute the partial year’s payback. \n\n Partial Year Payback = $2,500 $7,500 = 0.33 years (rounded) Partial Year Payback = $2,500 $7,500 = 0.33 years (rounded) \n\n Therefore, the total payback period is 5.33 years (5 years + 0.33 years). \n\n Demonstration of the Payback Method \n\n For illustration, consider Baby Goods Manufacturing (BGM), a large manufacturing company specializing in the production of various baby products sold to retailers. BGM is considering investment in a new metal press machine. The payback period is calculated as follows: \n\n Payback Period = $50,000 $15,000 = 3.33 years Payback Period = $50,000 $15,000 = 3.33 years \n\n We divide the initial investment of $50,000 by the annual inflow of $15,000 to arrive at a payback period of 3.33 years. Assume that BGM will not allow a payback period of more than 7 years for this type of investment. Since this computed payback period meets their initial screening requirement, they can pass this investment opportunity on to a preference decision level. If BGM had an expected or maximum allowable payback period of 2 years, the same investment would not have passed their screening requirement and would be dropped from consideration. \n\n To illustrate the concept of uneven cash flows, let’s assume BGM shows the following expected net cash flows instead. Recall that that the initial investment in the metal press machine is $50,000. \n\n Between years 6 and 7, the initial investment outstanding balance is recovered. To determine the more specific payback period, we calculate the partial year payback. \n\n Payback Period = $5,000 $10,000 = 0.5 years Payback Period = $5,000 $10,000 = 0.5 years \n\n The total payback period is 6.5 years (6 years + 0.5 years). \n\n Think It Through Capital Investment You are the accountant at a large firm looking to make a capital investment in a future project. Your company is considering two project investments. Project A’s payback period is 3 years, and Project B’s payback period is 5.5 years. \n\n Your company requires a payback period of no more than 5 years on such projects. Which project should they further consider? Why? Is there an argument that can be made to advance either project or neither project? Why? What other factors might be necessary to make that decision? \n\n Fundamentals of the Accounting Rate of Return Method \n\n The accounting rate of return (ARR) computes the return on investment considering changes to net income. It shows how much extra income the company could expect if it undertakes the proposed project. Unlike the payback method, ARR compares income to the initial investment rather than cash flows. This method is useful because it reviews revenues, cost savings, and expenses associated with the investment and, in some cases, can provide a more complete picture of the impact, rather than focusing solely on the cash flows produced. However, ARR is limited in that it does not consider the value of money over time, similar to the payback method. \n\n The accounting rate of return is computed as follows: \n\n Incremental revenues represent the increase to revenue if the investment is made, as opposed to if the investment is rejected. The increase to revenues includes any cost savings that occur because of the project. Incremental expenses show the change to expenses if the project is accepted as opposed to maintaining the current conditions. Incremental expenses also include depreciation of the acquired asset. The difference between incremental revenues and incremental expenses is called the incremental net income . The initial investment is the original amount invested in the project; however, any salvage (residual) value for the capital asset needs to be subtracted from the initial investment before obtaining ARR. \n\n The concept of salvage value was addressed in Long-Term Assets . Basically, it is the anticipated future fair market value (FMV) of an asset when it is to be sold or used as a trade-in for a replacement asset. For example, assume that you bought a commercial printer for $40,000 five years ago with an anticipated salvage value of $8,000, and you are now considering replacing it. Assume that as of the date of replacement after the five-year holding period, the old printer has an FMV of $8,000. If the new printer has a purchase price of $45,000 and the seller is going to take the old printer as a trade-in, then you would owe $37,000 for the new printer. If the printer had been sold for $8,000, instead being used as a trade-in, the $8,000 could have been used as a down payment, and the company would still owe $37,000. This amount is the price of $45,000 minus the FMV value of $8,000. \n\n There is one more point to make with this example. The fair market value is not the same as the book value. The book value is the original cost less the accumulated depreciation that has been taken. For example, if you buy a long-term asset for $60,000 and the accumulated depreciation that you have taken is $42,000, then the asset’s book value would be $18,000. The fair market value could be more, less, or the same as the book value. \n\n For example, a piano manufacturer is considering investment in a new tuning machine. The initial investment will cost $300,000. Incremental revenues, including cost savings, are $200,000, and incremental expenses, including depreciation, are $125,000. ARR is computed as: \n\n ARR = ( $ 200,000 − $ 125,000 ) $ 300,000 = 0.25 or 25% ARR = ( $ 200,000 − $ 125,000 ) $ 300,000 = 0.25 or 25% \n\n This outcome means the company can expect an increase of 25% to net income, or an extra 25 cents on each dollar, if they make the investment. The company will have a minimum expected return that this project will need to meet or exceed before further consideration is given. ARR, like payback method, should not be used as the sole determining factor to invest in a capital asset. Also, note that the ARR calculation does not consider uneven annual income growth, or other depreciation methods besides straight-line depreciation. \n\n Demonstration of the Accounting Rate of Return Method \n\n Returning to the BGM example, the company is still considering the metal press machine because it passed the payback period method of less than 7 years. BGM has a set rate of return of 25% expected for the metal press machine investment. The company expects incremental revenues of $22,000 and incremental expenses of $12,000. Remember that the initial investment cost is $50,000. BGM computes ARR as follows: \n\n ARR = ( $ 20,000 − $ 5,000 ) $ 50,000 = 0.3 or 30% ARR = ( $ 20,000 − $ 5,000 ) $ 50,000 = 0.3 or 30% \n\n The ARR in this situation is 30%, exceeding the required hurdle rate of 25%. A hurdle rate is the minimum required rate of return on an investment to consider an alternative for further evaluation. In this case, BGM would move this investment option to a preference decision level. If we were to add a salvage value of $5,000 into the situation, the computation would change as follows: \n\n ARR = ( $ 20,000 − $ 5,000 ) $ 50,000 − $ 5,000 ) = 0.33 or 33% (rounded) . ARR = ( $ 20,000 − $ 5,000 ) $ 50,000 − $ 5,000 ) = 0.33 or 33% (rounded) . \n\n The ARR still exceeds the hurdle rate of 25%, so BGM would still forward the investment opportunity for further consideration. Let’s say BGM changes their required return rate to 35%. In both cases, the project ARR would be less than the required rate, so BGM would not further consider either investment. \n\n Your Turn Analyzing Hurdle Rate Turner Printing is looking to invest in a printer, which costs $60,000. Turner expects a 15% rate of return on this printer investment. The company expects incremental revenues of $30,000 and incremental expenses of $15,000. There is no salvage value for the printer. What is the accounting rate of return (ARR) for this printer? Did it meet the hurdle rate of 15%? \n\n Solution \n\n ARR is 25% calculated as ($30,000 – $15,000) / $60,000. 25% exceeds the hurdle rate of 15%, so the company would consider moving this alternative to a preference decision. \n\n Both the payback period and the accounting rate of return are useful analytical tools in certain situations, particularly when used in conjunction with other evaluative techniques. In certain situations, the non-time value methods can provide relevant and useful information. However, when considering projects with long lives and significant costs to initiate, there are more advanced models that can be used. These models are typically based on time value of money principles, the basics of which are explained here. \n\n Your Turn Analyzing Investments Your company is considering making an investment in equipment that will cost $240,000. The equipment is expected to generate annual cash flows of $60,000, provide incremental cash revenues of $200,000, and provide incremental cash expenses of $140,000 annually. Depreciation expense is included in the $140,000 incremental expense. \n\n Calculate the payback period and the accounting rate of return. \n\n Solution \n\n Payback Period = $240,000 60,000 = 4 years ARR = ( $200,000 – $140,000 ) 240,000 = 25% Payback Period = $240,000 60,000 = 4 years ARR = ( $200,000 – $140,000 ) 240,000 = 25% \n 11.3 Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities \n\n Your mother gives you $100 cash for a birthday present, and says, “Spend it wisely.” You want to purchase the latest cellular telephone on the market but wonder if this is really the best use of your money. You have a choice: You can spend the money now or spend it in the future. What should you do? Is there a benefit to spending it now as opposed to saving for later use? Does time have an impact on the value of your money in the future? Businesses are confronted with these questions and more when deciding how to allocate investment money. A major factor that affects their investment decisions is the concept of the time value of money. \n\n Time Value of Money Fundamentals \n\n The concept of the time value of money asserts that the value of a dollar today is worth more than the value of a dollar in the future. This is typically because a dollar today can be used now to earn more money in the future. There is also, typically, the possibility of future inflation, which decreases the value of a dollar over time and could lead to a reduction in economic buying power. \n\n At this point, potential effects of inflation can probably best be demonstrated by a couple of examples. The first example is the Ford Mustang. The first Ford Mustang sold in 1964 for $2,368. Today’s cheapest Mustang starts at a list price of $25,680. While a significant portion of this increase is due to additional features on newer models, much of the increase is due to the inflation that occurred between 1964 and 2019. \n\n Similar inflation characteristics can be demonstrated with housing prices. After World War II, a typical small home often sold for between $16,000 and $30,000. Many of these same homes today are selling for hundreds of thousands of dollars. Much of the increase is due to the location of the property, but a significant part is also attributed to inflation. The annual inflation rate for the Mustang between 1964 and 2019 was approximately 4.5%. If we assume that the home sold for $16,500 in 1948 and the price of the home in 2019 was about $500,000, that’s an annual appreciation rate of almost 5%. \n\n Today’s dollar is also more valuable because there is less risk than if the dollar was in a long-term investment, which may or may not yield the expected results. On the other hand, delaying payment from an investment may be beneficial if there is an opportunity to earn interest. The longer payment is delayed, the more available earning potential there is. This can be enticing to businesses and may persuade them to take on the risk of deferment. \n\n Businesses consider the time value of money before making an investment decision. They need to know what the future value is of their investment compared to today’s present value and what potential earnings they could see because of delayed payment. These considerations include present and future values. \n\n Before you learn about present and future values, it is important to examine two types of cash flows: lump sums and annuities. \n\n Lump Sums and Annuities \n\n A lump sum is a one-time payment or repayment of funds at a particular point in time. A lump sum can be either a present value or future value. For a lump sum, the present value is the value of a given amount today. For example, if you deposited $5,000 into a savings account today at a given rate of interest, say 6%, with the goal of taking it out in exactly three years, the $5,000 today would be a present value-lump sum. Assume for simplicity’s sake that the account pays 6% at the end of each year, and it also compounds interest on the interest earned in any earlier years. \n\n In our current example, interest is calculated once a year. However, interest can also be calculated in numerous ways. Some of the most common interest calculations are daily, monthly, quarterly, or annually. One concept important to understand in interest calculations is that of compounding. Compounding is the process of earning interest on previous interest earned, along with the interest earned on the original investment. \n\n Returning to our example, if $5,000 is deposited into a savings account for three years earning 6% interest compounded annually, the amount the $5,000 investment would be worth at the end of three years is $5,955.08 ($5,000 × 1.06 – $5,300 × 1.06 – $5,618 × 1.06 – $5,955.08). The $5,955.08 is the future value of $5,000 invested for three years at 6%. More formally, future value is the amount to which either a single investment or a series of investments will grow over a specified time at a given interest rate or rates. The initial $5,000 investment is the present value. Again, more formally, present value is the current value of a single future investment or a series of investments for a specified time at a given interest rate or rates. Another way to phrase this is to say the $5,000 is the present value of $5,955.08 when the initial amount was invested at 6% for three years. The interest earned over the three-year period would be $955.08, and the remaining $5,000 would be the original deposit of $5,000. \n\n As shown in the example the future value of a lump sum is the value of the given investment at some point in the future. It is also possible to have a series of payments that constitute a series of lump sums. Assume that a business receives the following four cash flows. They constitute a series of lump sums because they are not all the same amount. \n\n The company would be receiving a stream of four cash flows that are all lump sums. In some situations, the cash flows that occur each time period are the same amount; in other words, the cash flows are even each period. These types of even cash flows occurring at even intervals, such as once a year, are known as an annuity . The following figure shows an annuity that consists of four payments of $12,000 made at the end of each of four years. \n\n The nature of cash flows—single sum cash flows, even series of cash flows, or uneven series of cash flows—have different effects on compounding. \n\n Compounding \n\n Compounding can be applied in many types of financial transactions, such as funding a retirement account or college savings account. Assume that an individual invests $10,000 in a four-year certificate of deposit account that pays 10% interest at the end of each year (in this case 12/31). Any interest earned during the year will be retained until the end of the four-year period and will also earn 10% interest annually. \n\n Through the effects of compounding—earning interest on interest—the investor earned $4,641 in interest from the four-year investment. If the investor had removed the interest earned instead of reinvesting it in the account, the investor would have earned $1,000 a year for four years, or $4,000 interest ($10,000 × 10% = $1,000 per year × 4 years = $4,000 total interest). Compounding is a concept that is used to determine future value (more detailed calculations of future value will be covered later in this section). But what about present value? Does compounding play a role in determining present value? The term applied to finding present value is called discounting. \n\n Discounting \n\n Discounting is the procedure used to calculate the present value of an individual payment or a series of payments that will be received in the future based on an assumed interest rate or return on investment. Let’s look at a simple example to explain the concept of discounting. \n\n Assume that you want to accumulate sufficient funds to buy a new car and that you will need $5,000 in three years. Also, assume that your invested funds will earn 8% a year for the three years, and you reinvest any interest earned during the three-year period. If you wanted to take out adequate funds from your savings account to fund the three-year investment, you would need to invest $3,969.16 today and invest it in the account earning 8% for three years. After three years, the $3,969.16 would earn $1,030.84 and grow to exactly the $5,000 that you will need. This is an example of discounting. Discounting is the method by which we take a future value and determine its current, or present, value. An understanding of future value applications and calculations will aid in the understanding of present value uses and calculations. \n\n Future Value \n\n There are benefits to investing money now in hopes of a larger return in the future. These future earnings are possible because of interest payments received as an incentive for tying up money long-term. Knowing what these future earnings will be can help a business decide if the current investment is worth the long-term potential. Recall, the future value (FV) as the value of an investment after a certain period of time. Future value considers the initial amount invested, the time period of earnings, and the earnings interest rate in the calculation. For example, a bank would consider the future value of a loan based on whether a long-time client meets a certain interest rate return when determining whether to approve the loan. \n\n To determine future value, the bank would need some means to determine the future value of the loan. The bank could use formulas, future value tables, a financial calculator, or a spreadsheet application. The same is true for present value calculations. Due to the variety of calculators and spreadsheet applications, we will present the determination of both present and future values using tables. In many college courses today, these tables are used primarily because they are relatively simple to understand while demonstrating the material. For those who prefer formulas, the different formulas used to create each table are printed at the top of the corresponding table. In many finance classes, you will learn how to utilize the formulas. Regarding the use of a financial calculator, while all are similar, the user manual or a quick internet search will provide specific directions for each financial calculator. As for a spreadsheet application such as Microsoft Excel, there are some common formulas, shown in Table 11.2 . In addition, Appendix C provides links to videos and tutorials on using specific aspects of Excel, such as future and present value techniques. \n\n Excel Formulas \n\n Time Value Component \n\n Excel Formula Shorthand \n\n Excel Formula Detailed \n\n Present Value Single Sum \n\n =PV \n\n =PV(Rate, N, Payment, FV) \n\n Future Value Single Sum \n\n +FV \n\n =FV(Rate, N, Payment, PV) \n\n Present Value Annuity \n\n =PV \n\n =PV(Rate, N, Payment, FV, Type) \n\n Future Value Annuity \n\n =FV \n\n =FV(Rate, N, Payment, PV, Type) \n\n Net Present Value \n\n =NPV \n\n =NPV(Rate, CF2, CF3, CF4) + CF1 \n\n Internal Rate of Return \n\n =IRR \n\n =IRR(Invest, CF1, CF2, CF3) \n\n Rate = annual interest rate \n\n N = number of periods \n\n Payment = annual payment amount, entered as a negative number, use 0 when calculating both present value of a single sum and future value of a single sum \n\n FV = future value \n\n PV = current or present value \n\n Type = 0 for regular annuity, 1 for annuity due \n\n CF = cash flow for a period, thus CF1 – cash flow period 1, CF2 – cash flow period 2, etc. \n\n Invest = initial investment entered as a negative number \n\n Table 11.2 \n\n Since we will be using the tables in the examples in the body of the chapter, it is important to know there are four possible table, each used under specific conditions ( Table 11.3 . \n\n Time Value of Money Tables \n\n Situation \n\n Table Heading \n\n Future Value – Lump Sum \n\n Future Value of $1 \n\n Future Value – Annuity (even payment stream) \n\n Future Value of an Annuity \n\n Present Value – Lump Sum \n\n Present Value of $1 \n\n Present Value – Annuity (even payment stream) \n\n Present Value of an Annuity \n\n Table 11.3 \n\n In the prior situation, the bank would use either the Future Value of $1 table or Future Value of an Ordinary Annuity table, samples of which are provided in Appendix B . To use the correct table, the bank needs to determine whether the customer will pay them back at the end of the loan term or periodically throughout the term of the loan. The Future Value of $1 table is used if the customer will pay back at the end of the period; if the payments will be made periodically throughout the term of the loan, they will use the Future Value of an Annuity table. Choosing the correct table to use is critical for accurate determination of the future value. The application in other business matters is the same: a business needs to also consider if they are making an investment with a repayment in one lump sum or in an annuity structure before choosing a table and making the calculation. In the tables, the columns show interest rates ( i ) and the rows show periods ( n ). The interest columns represent the anticipated interest rate payout for that investment. Interest rates can be based on experience, industry standards, federal fiscal policy expectations, and risk investment. Periods represent the number of years until payment is received. The intersection of the expected payout years and the interest rate is a number called a future value factor. The future value factor is multiplied by the initial investment cost to produce the future value of the expected cash flows (or investment return). \n\n Future Value of $1 \n\n A lump sum payment is the present value of an investment when the return will occur at the end of the period in one installment. To determine this return, the Future Value of $1 table is used. \n\n For example, you are saving for a vacation you plan to take in 6 years and want to know how much your initial savings will yield in the future. You decide to place $4,500 in an investment account now that yields an anticipated annual return of 8%. Looking at the FV table, n = 6 years, and i = 8%, which return a future value factor of 1.587. Multiplying this factor by the initial investment amount of $4,500 produces $7,141.50. This means your initial savings of $4,500 will be worth approximately $7,141.50 in 6 years. \n\n Future Value of an Ordinary Annuity \n\n An ordinary annuity is one in which the payments are made at the end of each period in equal installments. A future value ordinary annuity looks at the value of the current investment in the future, if periodic payments were made throughout the life of the series. \n\n For example, you are saving for retirement and expect to contribute $10,000 per year for the next 15 years to a 401(k) retirement plan. The plan anticipates a periodic interest yield of 12%. How much would your investment be worth in the future meeting these criteria? In this case, you would use the Future Value of an Ordinary Annuity table. The relevant factor where n = 15 and i = 12% is 37.280. Multiplying the factor by the amount of the cash flow yields a future value of these installment savings of (37.280 × $10,000) $372,800. Therefore, you could expect your investment to be worth $372,800 at the end of 15 years, given the parameters. \n\n Let's now examine how present value differs from future value in use and computation. \n\n Your Turn Determining Future Value Determine the future value for each of the following situations. Use the future value tables provided in Appendix B when needed, and round answers to the nearest cent where required. \n\n You are saving for a car and you put away $5,000 in a savings account. You want to know how much your initial savings will be worth in 7 years if you have an anticipated annual interest rate of 5%. \n\n You are saving for retirement and make contributions of $11,500 per year for the next 14 years to your 403(b) retirement plan. The interest rate yield is 8%. \n\n Solution \n\n A. Use FV of $1 table. Future value factor where n = 7 and i = 5 is 1.407. 1.407 × 5,000 = $7,035. B. Use FV of an ordinary annuity table. Future value factor where n = 14 and i = 8 is 24.215. 24.215 × 11,500 = $278,472.50. \n\n Present Value \n\n It is impossible to compare the value or potential purchasing power of the future dollar to today’s dollar; they exist in different times and have different values. Present value (PV) considers the future value of an investment expressed in today’s value. This allows a company to see if the investment’s initial cost is more or less than the future return. For example, a bank might consider the present value of giving a customer a loan before extending funds to ensure that the risk and the interest earned are worth the initial outlay of cash. \n\n Similar to the Future Value tables, the columns show interest rates ( i ) and the rows show periods ( n ) in the Present Value tables. Periods represent how often interest is compounded (paid); that is, periods could represent days, weeks, months, quarters, years, or any interest time period. For our examples and assessments, the period ( n ) will almost always be in years. The intersection of the expected payout years ( n ) and the interest rate ( i ) is a number called a present value factor. The present value factor is multiplied by the initial investment cost to produce the present value of the expected cash flows (or investment return). \n\n The two tables provided in Appendix B for present value are the Present Value of $1 and the Present Value of an Ordinary Annuity. As with the future value tables, choosing the correct table to use is critical for accurate determination of the present value. \n\n Present Value of $1 \n\n When referring to present value, the lump sum return occurs at the end of a period. A business must determine if this delayed repayment, with interest, is worth the same as, more than, or less than the initial investment cost. If the deferred payment is more than the initial investment, the company would consider an investment. \n\n To calculate present value of a lump sum, we should use the Present Value of $1 table. For example, you are interested in saving money for college and want to calculate how much you would need put in the bank today to return a sum of $40,000 in 10 years. The bank returns an interest rate of 3% per year during these 10 years. Looking at the PV table, n = 10 years and i = 3% returns a present value factor of 0.744. Multiplying this factor by the return amount of $40,000 produces $29,760. This means you would need to put in the bank now approximately $29,760 to have $40,000 in 10 years. \n\n As mentioned, to determine the present value or future value of cash flows, a financial calculator, a program such as Excel, knowledge of the appropriate formulas, or a set of tables must be used. Though we illustrate examples in the text using tables, we recognize the value of these other calculation instruments and have included chapter assessments that use multiple approaches to determining present and future value. Knowledge of different approaches to determining present and future value is useful as there are situations, such as having fractional interest rates, 8.45% for example, in which a financial calculator or a program such as Excel would be needed to accurately determine present or future value. \n\n Annuity Table \n\n As discussed previously, annuities are a series of equal payments made over time, and ordinary annuities pay the equal installment at the end of each payment period within the series. This can help a business understand how their periodic returns translate into today’s value. \n\n For example, assume that Sam needs to borrow money for college and anticipates that she will be able to repay the loan in $1,200 annual payments for each of 5 years. If the lender charges 5% per year for similar loans, how much cash would the bank be willing to lend Sam today? In this case, she would use the Present Value of an Ordinary Annuity table in Appendix B , where n = 5 and i = 5%. This yields a present value factor of 4.329. The current value of the cash flow each period is calculated as 4.329 × $1,200 = $5,194.80. Therefore, Sam could borrow $5,194.80 now given the repayment parameters. \n\n Our focus has been on examples of ordinary annuities (annuities due and other more complicated annuity examples are addressed in advanced accounting courses). With annuities due , the cash flow occurs at the start of the period. For example, if you wanted to deposit a lump sum of money into an account and make monthly rent payments starting today, the first payment would be made the same day that you made the deposit into the funding account. Because of this timing difference in the withdrawals from the annuity due, the process of calculating annuity due is somewhat different from the methods that you’ve covered for ordinary annuities. \n\n Your Turn Determining Present Value Determine the present value for each of the following situations. Use the present value tables provided in Appendix B when needed, and round answers to the nearest cent where required. \n\n You are saving for college and you want to return a sum of $100,000 in 12 years. The bank returns an interest rate of 5% after these 12 years. \n\n You need to borrow money for college and can afford a yearly payment to the lending institution of $1,000 per year for the next 8 years. The interest rate charged by the lending institution is 3% per year. \n\n Solution \n\n a. Use PV of $1 table. Present value factor where n = 12 and i = 5 is 0.557. 0.557 × $100,000 = $55,700. b. Use PV of an ordinary annuity table. Present value factor where n = 8 and i = 3 is 7.020. 7.020 × $1,000 = $7,020. \n\n Link to Learning \n\n For a lucky few, winning the lottery can be a dream come true and the option to take a one-time payout or receive payments over several years does not seem to matter at the time. This lottery payout calculator shows how time value of money may affect your take-home winnings. \n 11.4 Use Discounted Cash Flow Models to Make Capital Investment Decisions \n\n Your company, Rudolph Incorporated, has begun analyzing two potential future project alternatives that have passed the basic screening using the non–time value methods of determining the payback period and the accounting rate of return. Both proposed projects seem reasonable, but your company typically selects only one option to pursue. Which one should you choose? How will you decide? A discounted cash flow model can assist with this process. In this section, we will discuss two commonly used time value of money–based options: the net present value method (NPV) and the internal rate of return (IRR). Both of these methods are based on the discounted cash flow process. \n\n Fundamentals of the Discounted Cash Flow Model \n\n The discount cash flow model assigns a value to a business opportunity using time-value measurement tools. The model considers future cash flows of the project, discounts them back to present time, and compares the outcome to an expected rate of return. If the outcome exceeds the expected rate of return and initial investment cost, the company would consider the investment. If the outcome does not exceed the expected rate of return or the initial investment, the company may not consider investment. When considering the discounted cash flow process, the time value of money plays a major role. \n\n Time Value-Based Methods \n\n As previously discussed, time value of money methods assume that the value of money today is worth more now than in the future. The payback period and accounting rate of return methods do not consider this concept when performing calculations and analyzing results. That is why they are typically only used as basic screening tools. To decide the best option between alternatives, a company performs preference measurement using tools, such as net present value and internal rate of return that do consider the time value of money concept. Net present value (NPV) discounts future cash flows to their present value at the expected rate of return and compares that to the initial investment. NPV does not determine the actual rate of return earned by a project. The internal rate of return (IRR) shows the profitability or growth potential of an investment at the point where NPV equals zero, so it determines the actual rate of return a project earns. As the name implies, net present value is stated in dollars, whereas the internal rate of return is stated as an interest rate. Both NPV and IRR require the company to determine a rate of return to be used as the target return rate, such as the minimum required rate of return or the weighted average cost of capital, which will be discussed in Balanced Scorecard and Other Performance Measures . \n\n A positive NPV implies that the present value of the cash inflows from the project are greater than the present value of the cash outflows, which represent the expenses and costs associated with the project. In an NPV calculation, a positive NPV is typically considered a potentially good investment or project. However, other extenuating circumstances should be considered. For example, the company might not wish to borrow the necessary funding to make the investment because the company might be anticipating a downturn in the national economy. \n\n An IRR analysis compares the calculated IRR with either a predetermined rate of return or the cost of borrowing the money to invest in the project in order to determine whether a potential investment or project is favorable. For example, assume that the investment or equipment purchase is expected to generate an IRR of 15% and the company’s expected rate of return is 12%. In this case, similar to the NPV calculation, we assume that the proposed investment would be undertaken. However, remember that other factors must be considered, as they are with NPV. \n\n When considering cash inflows—whether using NPV or IRR—the accountant should examine both profits generated or expenses reduced. Investments that are made may generate additional revenue or could reduce production costs. Both cases assume that the new product or other type of investment generates a positive cash inflow that will be compared to the cost outflows to determine whether there is an overall positive or negative net present value. \n\n Additionally, a company would determine whether the projects being considered are mutually exclusive or not. If the projects or investment options are mutually exclusive, the company can evaluate and identify more than one alternative as a viable project or investment, but they can only invest in one option. For example, if a company needs one new delivery truck, it might solicit proposals from five different truck dealers and conduct NPV and IRR evaluations. Even if all proposals pass the financial requirements of the NPV and IRR methods, only one proposal will be accepted. \n\n Another consideration occurs when a company has the ability to evaluate and accept multiple proposals. For example, an automobile manufacturer is considering expanding its number of dealerships in the United States over the next ten-year period and has allocated $30,000,000 to buy the land. They could purchase any number of properties. They conduct NPV and IRR analyses of fifteen properties and determine that four meet their required standards and market feasibility needs and then purchase those four properties. The opportunities were not mutually exclusive: the number of properties purchased was driven by research and expansion projections, not by their need for only one option. \n\n Continuing Application Capital Budgeting Decisions Gearhead Outfitters has expanded to many locations throughout its twenty-plus years in business. How did company management decide to expand? One of the financial tools a business can use is capital budgeting, which addresses many different issues involving the use of current cash flow for future return. As you’ve learned, capital outlay decisions can be evaluated through payback period, net present value, and methods involving rates of return. \n\n With this in mind, think about the capital budgeting issues Gearhead ’s management might have faced. For example, in deciding to expand, should the company buy a building or lease one? What method should be used to evaluate this? Purchasing a building might require more initial outlay, but the company will retain an asset. How will such a decision affect the bottom line? With respect to equipment, Gearhead could maintain a fleet of vehicles. Should the vehicles be purchased or leased? What will need to be considered in the process? \n\n In developing and maintaining its strategy for sustainability, a business must not only consider day-to-day operations, but also address long-term decisions. Common capital budgeting items like equipment purchases to increase efficiency or reduce costs, decisions about replacement versus repair, and expansion all involve significant cash outlay. How will these items be evaluated? How long will recouping the initial investment take? How much revenue will be generated (or costs saved) through capital outlay? Does the company require a minimum rate of return before it moves forward with investment? If so, how is that return determined? Considering Gearhead ’s decision to expand, what are some specific capital budgeting decisions important for the company to consider in their long-term strategy? \n\n Basic Characteristics of the Net Present Value Model \n\n Net present value helps companies choose between alternatives at a particular point in time by determining which produces the higher NPV. To determine the NPV, the initial investment is subtracted from the present value of cash inflows and outflows associated with a project at a required rate of return. If the outcome is positive, the company should consider investment. If the outcome is negative, the company would forgo investment. \n\n We previously discussed the calculation for present value using the present value tables, where n is the number of years and i is the expected interest rate. Once the present value factor is determined, it is multiplied by the expected net cash flows to produce the present value of future cash flows. The initial investment is subtracted from this present value calculation to determine the net present value. \n\n Recall that the Present Value of $1 table is used for a lump sum payout, whereas the Present Value of an Ordinary Annuity table is used for a series of equal payments occurring at the end of each period. Taking this distinction one step further, NPV requires use of different tables depending on whether the future cash flows are equal or unequal in each time period. If the cash flows each period are equal, the company uses the Present Value of an Ordinary Annuity table, where the present value factor is multiplied by the cash flow amount for one period to get the present value. If the cash flows each period are unequal, the company uses the Present Value of $1 table, where the total present value is the sum of each of the unequal cash flows multiplied by the appropriate present value factor for each time period. This concept is discussed in the following example. \n\n Assume that your company, Rudolph Incorporated, is determining the NPV for a new X-ray machine. The X-ray machine has an initial investment of $200,000 and an expected cash flow of $40,000 each period for the next 10 years. The expected $40,000 cash flows from the new X-ray machine can be attributed to either additional revenue generated or cost savings realized by more efficient operations of the new machine. Since these annual cash flows of $40,000 are the same amount in each period over the ten-years this will be a stream of annuity amounts received. The required rate of return on such an investment is 8%. The present value factor ( i = 8, n = 10) is 6.710 using the Present Value of an Ordinary Annuity table. Multiplying the present value factor (6.710) by the equal cash flow ($40,000) gives a present value of $268,400. NPV is found by taking the present value of $268,400 and subtracting the initial investment of $200,000 to arrive at $68,400. This is a positive NPV, so the company would consider investment. \n\n If there are two investments that have a positive NPV, and the investments are mutually exclusive, meaning only one can be chosen, the more profitable of the two investments is typically the appropriate one for a company to choose. We can also use the profitability index to compare them. The profitability index measures the amount of profit returned for each dollar invested in a project. This is particularly useful when projects being evaluated are of a different size, as the profitability index scales the projects to make them comparable. The profitability index is found by taking the present value of the net cash flows and dividing by the initial investment cost. \n\n For example, Rudolph Incorporated is considering the X-ray machine that had present value cash flows of $268,400 (not considering salvage value) and an initial investment cost of $200,000. Another X-ray equipment option, option B, produces present value cash flows of $290,000 and an initial investment cost of $240,000. The profitability index is computed as follows. \n\n Option A: $268,400 $200,000 = 1.342 Option B: $290,000 $240,000 = 1.208 Option A: $268,400 $200,000 = 1.342 Option B: $290,000 $240,000 = 1.208 \n\n Based on this outcome, the company would invest in Option A, the project with a higher profitability index of 1.342. \n\n If there were unequal cash flows each period, the Present Value of $1 table would be used with a more complex calculation. Each year’s present value factor is determined and multiplied by that year’s cash flow. Then all cash flows are added together to get one overall present value figure. This overall present value figure is used when finding the difference between present value and the initial investment cost. \n\n For example, let’s say the X-ray machine information is the same, except now cash flows are as follows: \n\n To find the overall present value, the following calculations take place using the present value of $1 table. \n\n The Present Value of $1 table is used because, each year, a new “lump sum” cash flow is received, so the cash flow in each period is different. The cash flows are treated as one-time lump sum payouts during that year. The present value for each period looks at each year’s present value factor at an interest rate of 8%. All the PVs are added together for a total present value of $219,990. The initial investment of $200,000 is subtracted from the $219,990 to arrive at a positive NPV of $19,990. In this case, the company would consider investment since the outcome is positive. (More complex considerations, such as depreciation, the effects of income taxes, and inflation, which could affect the overall NPV, are covered in advanced accounting courses.) \n\n Your Turn Analyzing a Postage Meter Investment Yellow Industries is considering investment in a new postage meter system. The postage meter system would have an initial investment cost of $135,000. Annual net cash flows are $40,000 for the next 5 years, and the expected interest rate return is 10%. Calculate net present value and decide whether or not Yellow Industries should invest in the new postage meter system. \n\n Solution \n\n Use the Present Value of an Ordinary Annuity table. Present value factor at n = 5 and i = 10% is 3.791. Present value = 3.791 × $40,000 = $151,640. NPV = $151,640 − $135,000 = $16,640. In this case, Yellow Industries should invest since the NPV is positive. \n\n Calculation and Discussion of the Results of the Net Present Value Model \n\n To demonstrate NPV, assume that a company, Rayford Machining, is considering buying a drill press that will have an initial investment cost of $50,000 and annual cash flows of $10,000 for the next 7 years. Assume that Rayford expects a 5% rate of return on such an investment. We need to determine the NPV when cash flows are equal. The present value factor ( i = 5, n = 7) is 5.786 using the Present Value of an Ordinary Annuity table. We multiply 5.786 by the equal cash flow of $10,000 to get a present value of $57,860. NPV is found by taking the present value of $57,860 and subtracting the initial investment of $50,000 to arrive at $7,860. This is a positive NPV, so the company would consider the investment. \n\n Let’s say Rayford Machining has another option, Option B, for a drill press purchase with an initial investment cost of $56,000 that produces present value cash flows of $60,500. The profitability index is computed as follows. \n\n Option A: $57,860 $50,000 = 1.157 Option B: $60,500 $56,000 = 1.080 Option A: $57,860 $50,000 = 1.157 Option B: $60,500 $56,000 = 1.080 \n\n Based on this outcome, the company would invest in Option A, the project with a higher profitability potential of 1.157. \n\n Now let’s assume cash flows are unequal. Unequal cash flow information for Rayford Machining is summarized here. \n\n To find the overall present value, the following calculations take place using the Present Value of $1 table. \n\n The present value for each period looks at each year’s present value factor at an interest rate of 5%. All individual year present values are added together for a total present value of $44,982. The initial investment of $50,000 is subtracted from the $44,982 to arrive at a negative NPV of $5,018. In this case, Rayford Machining would not invest, since the outcome is negative. The negative NPV value does not mean the investment would be unprofitable; rather, it means the investment does not return the desired 5% the company is looking for in the investments that it makes. \n\n Basic Characteristics of the Internal Rate of Return Model \n\n The internal rate of return model allows for the comparison of profitability or growth potential among alternatives. All external factors, such as inflation, are removed from calculation, and the project with the highest return rate percentage is considered for investment. \n\n IRR is the discounted rate (interest rate) point at which NPV equals zero. In other words, the IRR is the point at which the present value cash inflows equal the initial investment cost. To consider investment, IRR needs to meet or exceed the required rate of return for the investment type. If IRR does not meet the required rate of return, the company will forgo investment. \n\n To find IRR using the present value tables, we need to know the cash flow number of return periods ( n ) and the intersecting present value factor. To calculate present value factor, we use the following formula. \n\n We find the present value factor in the present value table in the row with the corresponding number of periods ( n ). We find the matching interest rate ( i ) at this present value factor. The corresponding interest rate at the number of periods ( n ) is the IRR. When cash flows are equal, use the Present Value of an Ordinary Annuity table to find IRR. \n\n For example, a car manufacturer needs to replace welding equipment. The initial investment cost is $312,000 and each annual net cash flow is $49,944 for the next 9 years. We need to find the internal rate of return for this welding equipment. The expected rate of return for such a purchase is 6%. In this case, n = 9 and the present value factor is computed as follows. \n\n Present Value Factor = $312,000 $49,944 = 6.247 (rounded) Present Value Factor = $312,000 $49,944 = 6.247 (rounded) \n\n Looking at the Present Value of an Ordinary Annuity table, where n = 9 and the present value factor is 6.247, we discover that the corresponding return rate is 8%. This exceeds the expected return rate, so the company would typically invest in the project. \n\n If there is more than one viable option, the company will select the alternative with the highest IRR that exceeds the expected rate of return. \n\n Our tables are limited in scope, and therefore, a present value factor may fall in between two interest rates. When this is the case, you may choose to identify an IRR range instead of a single interest rate figure. A spreadsheet program or financial calculator can produce a more accurate result and can also be used when cash flows are unequal. \n\n Calculation and Discussion of the Results of the Internal Rate of Return Model \n\n Assume that Rayford Machining wants to know the internal rate of return for the new drill press. The drill press has an initial investment cost of $50,000 and an annual cash flow of $10,000 for each of the next seven years. The company expects a 7% rate of return on this type of investment. We calculate the present value factor as: \n\n Present Value Factor = $50,000 $10,000 = 5.000 Present Value Factor = $50,000 $10,000 = 5.000 \n\n Scanning the Present Value of an Ordinary Annuity table reveals that the interest rate where the present value factor is 5 and the number of periods is 7 is between 8 and 10%. Since the required rate of return was 7%, Rayford would consider investment in this metal press machine. \n\n Consider another example using Rayford, where they have two drill press purchase options. Option A has an IRR between 8% and 10%. The other option, Option B, has an initial investment cost of $60,500 and equal annual net cash flows of $13,256 for the next seven years. We calculate the present value factor as: \n\n Present Value Factor = $60,500 $13,256 = 4.564 (rounded) Present Value Factor = $60,500 $13,256 = 4.564 (rounded) \n\n Scanning the Present Value of an Ordinary Annuity table reveals that, when the present value factor is 4.564 and the number of periods is 7, the interest rate is 12%. This not only exceeds the 7% required rate, it also exceeds Option A’s return of 8% to 10%. Therefore, if resources were limited, Rayford would select Option B over Option A. \n\n Final Summary of the Discounted Cash Flow Models \n\n The internal rate of return (IRR) and the net present value (NPV) methods are types of discounted cash flow analysis that require taking estimated future payments from a project and discounting them into present values. The difference between the two methods is that the NPV calculation determines the project’s estimated return in dollars and the IRR provides the percentage rate of return from a project needed to break even. \n\n When the NPV is determined to be $0, the present value of the cash inflows and the present value of the cash outflows are equal. For example, assume that the present value of the cash inflows is $10,000 and the present value of the cash outflows is also $10,000. In this example, the NPV would be $0. At a net present value of zero, the IRR would be exactly equal to the interest rate that was used to perform the NPV calculation. For example, in the previous example, where both the cash inflows and the cash outflows have present values of $10,000 and the NPV is $0, assume that they were discounted at an 8% interest rate. If you were to then calculate the internal rate of return, the IRR would be 8%, the same interest rate that gave us an NPV of $0. \n\n Overall, it is important to understand that a company must consider the time value of money when making capital investment decisions. Knowing the present value of a future cash flow enables a company to better select between alternatives. The net present value compares the initial investment cost to the present value of future cash flows and requires a positive outcome before investment. The internal rate of return also considers the present value of future cash flows but considers profitability stated in terms of percentage of return on the investment or project. These models allows two or more options to be compared to eliminate bias with raw financial figures. \n\n Think It Through Choosing Investments Companies are presented with viable alternatives that sometimes produce nearly identical results and profitability goals. If they have the ability to invest in both alternatives, they may do so. But what about when resources are constrained? How do they choose which investment is best for their company? \n\n Consider this: you have two projects that met the payback period and accounting rate of return screenings identically. Project 1 produced an NPV of $45,000 and had an IRR between 5% and 8%. Project 2 produced a NPV of $35,000 and had an IRR of 10%. This leaves you with a difficult choice, since each alternative has a measurement that exceeds the other and the other variables are the same. Which project would you invest in and why? \n 11.5 Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions \n\n When an investment opportunity is presented to a company, there are many financial and non-financial factors to consider. Using capital budgeting methods to narrow down the choices by removing unviable alternatives is an important process for any successful business. The four methods for capital budgeting analysis—payback period, accounting rate of return, net present value, and internal rate of return—all have their strengths and weaknesses, which are discussed as follows. \n\n Summary of the Strengths and Weaknesses of the Non-Time Value-Based Capital Budgeting Methods \n\n Non-time value-based capital budgeting methods are best used in an initial screening process when there are many alternatives to choose from. Two such methods are payback method and accounting rate of return. Their strengths and weaknesses are discussed in Table 11.4 and Table 11.5 . \n\n The payback method determines the length of time needed to recoup an investment. \n\n Payback Method \n\n Strengths \n\n Weaknesses \n\n Simple calculation \n\n Screens out many unviable alternatives quickly \n\n Removes high-risk investments from consideration \n\n Does not consider time value of money \n\n Profitability of an investment is ignored \n\n Cash flows beyond investment return are not considered \n\n Table 11.4 \n\n Accounting rate of return measures incremental increases to net income. This method has several strengths and weaknesses that are similar to payback period but include a deeper evaluation of income. \n\n Accounting Rate of Return \n\n Strengths \n\n Weaknesses \n\n Simple calculation \n\n Screens out many unviable options quickly \n\n Considers the impact on income rather than cash flows only (profitability) \n\n Does not consider the time value of money \n\n Return rates for the entire lifespan of the investment is not considered \n\n External factors, such as inflation, are ignored \n\n Return rates override the risk of investment \n\n Table 11.5 \n\n Because of the limited information each of the non-time value-based methods give, they are typically used in conjunction with time value-based capital budgeting methods. \n\n Summary of the Strengths and Weaknesses of the Time Value-Based Capital Budgeting Methods \n\n Time value-based capital budgeting methods are best used after an initial screening process, when a company is choosing between few alternatives. They help determine the best of the alternatives that a company should pursue. Two such methods are net present value and internal rate of return. Their strengths and weaknesses are presented in Table 11.6 and Table 11.7 . \n\n Net present value converts future cash flow dollars into current values to determine if the initial investment is less than the future returns. \n\n Net Present Value \n\n Strengths \n\n Weaknesses \n\n Considers the time value of money \n\n Acknowledges higher risk investments \n\n Comparable future earnings with today's value \n\n Allows for a selection of investment \n\n Requires a more difficult calculation than non-time value methods \n\n Required return rate is an estimate, thus any changes to this condition and the impact that has on earnings are unknown \n\n Difficult to compare alternatives that have varying investment amounts \n\n Table 11.6 \n\n Internal rate of return looks at future cash flows as compared to an initial investment to find the rate of return on investment. The goal is to have an interest rate higher than the predetermined rate of return to consider investment. \n\n Internal Rate of Return \n\n Strengths \n\n Weaknesses \n\n Considers the time value of money \n\n Easy to compare different-sized investments, removes dollar bias \n\n A predetermined rate of return is not required \n\n Allows for a selection of investment \n\n Does not acknowledge higher risk investments because the focus is on return rates \n\n More difficult calculation than non-time value methods, and outcome may be uncertain if not using a financial calculator or spreadsheet program \n\n If the time for return on investment is important, IRR will not place more importance on shorter-term investments \n\n Table 11.7 \n\n After a time-value based capital budgeting method is analyzed, a company can be move toward a decision on an investment opportunity. This is of particular importance when resources are limited. \n\n Before discussing the mechanics of choosing the NPV versus the IRR method for decision-making, we first need to discuss one cardinal rule of using the NPV or IRR methods to evaluate time-sensitive investments or asset purchases: If a project or investment has a positive NPV, then it will, by definition, have an IRR that is above the interest rate used to calculate the NPV. \n\n For example, assume that a company is considering buying a piece of equipment. They determine that it will cost $30,000 and will save them $10,000 a year in expenses for five years. They have decided that the interest rate that they will choose to calculate the NPV and to evaluate the purchase IRR is 8%, predicated on current loan rates available. Based on this sample data, the NPV will be positive $9,927 ($39,927 PV for inflows and $30,000 PV for the outflows), and the IRR will be 19.86%. Since the calculations require at least an 8% return, the company would accept the project using either method. We will not spend additional time on the calculations at this point, since our purpose is to create numbers to analyze. If you want to duplicate the calculations, you can use a software program such as Excel or a financial calculator. \n\n Concepts In Practice Solar Energy as Capital Investment A recent capital investment decision that many company leaders need to make is whether or not to invest in solar energy. Solar energy is replacing fossil fuels as a power source, and it provides a low-cost energy, reducing overhead costs. The expensive up-front installation costs can deter some businesses from making the initial investment. \n\n Businesses must now choose between an expensive initial capital outlay and the long-term benefits of solar power. A capital investment such as this would require an initial screening and preference process to determine if the cost savings and future benefits are worth more today than the current capital expenditure. If it makes financial sense, they may look to invest in this increasingly popular energy source. \n\n Now, we return to our comparison of the NPV and IRR methods. There are typically two situations that we want to consider. The first involves looking at projects that are not mutually exclusive, meaning we can consider more than one possibility. If a company is considering non-mutually exclusive opportunities, they will generally consider all options that have a positive NPV or an IRR that is above the target rate of interest as favorable options for an investment or asset purchase. In this situation, the NPV and IRR methods will provide the same accept-or-reject decision. If the company accepts a project or investment under the NPV calculation, then they will accept it under the IRR method. If they reject it under the NPV calculation, then they will also reject under the IRR method. \n\n The second situation involves mutually exclusive opportunities. For example, if a company has one computer system and is considering replacing it, they might look at seven options that have favorable NPVs and IRRs, even though they only need one computer system. In this case, they would choose only one of the seven possible options. \n\n In the case of mutually exclusive options, it is possible that the NPV method will select Option A while the IRR method might choose Option D. The primary reason for this difference is that the NPV method uses dollars and the IRR uses an interest rate. The two methods may select different options if the company has investments with major differences in costs in terms of dollars. While both will identify an investment or purchase that exceeds the required standards of a positive NPV or an interest rate above the target interest rate, they might lead the company to choose different positive options. When this occurs, the company needs to consider other conditions, such as qualitative factors, to make their decision. Future cost accounting or finance courses will cover this content in more detail. \n\n Final Comparison of the Four Capital Budgeting Options \n\n A company will be presented with many alternatives for investment. It is up to management to analyze each investment’s possibilities using capital budgeting methods. The company will want to first screen each possibility with the payback method and accounting rate of return. The payback method will show the company how long it will take to recoup their investment, while accounting rate of return gives them the profitability of the alternatives. This screening will typically get rid of non-viable options and allow the company to further consider a select few alternatives. A more detailed analysis is found in time-value methods, such as net present value and internal rate of return. Net present value converts future cash flows into today’s valuation for comparability purposes to see if an initial outlay of cash is worth future earnings. The internal rate of return determines the minimum expected return on a project given the present value of cash flow expectations and the initial investment. Analyzing these opportunities, with consideration given to time value of money, allows a company to make an informed decision on how to make large capital expenditures. \n\n Ethical Considerations Barclays and the LIBOR Scandal As discussed in Volkswagen Diesel Emissions Scandal , when a company makes an unethical decision, it must adjust its budget for fines and lawsuits. In 2012, Barclays , a British financial services company, was caught illegally manipulating LIBOR interest rates. LIBOR sets the interest rate for many types of loans. As CNN reported, “LIBOR, which stands for London Interbank Offered Rate, is the rate at which banks lend to each other, and is used globally to price financial products, such as mortgages, worth hundreds of trillions of dollars.” 4 4 Charles Riley. “Remember the Libor Scandal? Well It's Coming Back to Haunt the Bank of England.” CNN. April 10, 2017. https://money.cnn.com/2017/04/10/investing/bank-of-england-libor-barclays/index.html \n\n While Volkswagen decided to cover the costs related to fines and lawsuits by reducing its capital budget for technology and research, Barclays took a different approach. The company chose to “cut or claw back of about 450 million pounds ($680 million) of pay from its staff” and from past pay packages “another 140 million pounds ($212 million).” 5 Instead of reducing other areas of its capital budget, Barclays decided to cover its fines and lawsuits by cutting employee compensation. 5 Steve Slater. “Barclays to Cut Pay by $890 Million over Scandals: Source.” Reuters. February 27, 2013. https://www.reuters.com/article/us-barclays-libor-pay/barclays-to-cut-pay-by-890-million-over-scandals-source-idUSBRE91Q0SD20130227 \n\n The LIBOR scandal involved a number of international banks and rocked the international banking community. An independent review of Barclays reported that “if Barclays is to achieve a material improvement in its reputation, it will need to continue to make changes to its top levels of pay so as to reflect talent and contribution more realistically, and in ways that mean something to the general public.” 6 Previously, as described by the company website, “Barclays has been a leader in innovation; funding the world’s first industrial steam railway, naming the UK’s first female branch manager and introducing the world’s first ATM machine.” 7 The positive reputation Barclays built over 300 years was tarnished by just one scandal, and demonstrates the difficulty of calculating just how much unethical behavior will cost a company’s reputation. 6 Anthony Salz. Salz Review: An Independent Review of Barclays’ Business Practices. April 3, 2018. https://online.wsj.com/public/resources/documents/SalzReview04032013.pdf 7 “Our History.” Barclays. n.d. https://www.banking.barclaysus.com/our-history.html \n\n Link to Learning \n\n A popular television show, Shark Tank , explores the decision-making process investors use when considering ownership in a new business. Entrepreneurs will pitch their business concept and current position to the “sharks,” who will evaluate the business using capital budgeting methods, such as payback period and net present value, to decide whether or not to invest in the entrepreneur’s company. Learn more about Shark Tank ’s concept and success stories on the web. "}}},{"rowIdx":75,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 30.1 The Plant Body 30.2 Stems 30.3 Roots 30.4 Leaves 30.5 Transport of Water and Solutes in Plants 30.6 Plant Sensory Systems and Responses Introduction Plants are as essential to human existence as land, water, and air. Without plants, our day-to-day lives would be impossible because without oxygen from photosynthesis, aerobic life cannot be sustained. From providing food and shelter to serving as a source of medicines, oils, perfumes, and industrial products, plants provide humans with numerous valuable resources. When you think of plants, most of the organisms that come to mind are vascular plants. These plants have tissues that conduct food and water, and they have seeds. Seed plants are divided into gymnosperms and angiosperms. Gymnosperms include the needle-leaved conifers—spruce, fir, and pine—as well as less familiar plants, such as ginkgos and cycads. Their seeds are not enclosed by a fleshy fruit. Angiosperms, also called flowering plants, constitute the majority of seed plants. They include broadleaved trees (such as maple, oak, and elm), vegetables (such as potatoes, lettuce, and carrots), grasses, and plants known for the beauty of their flowers (roses, irises, and daffodils, for example). While individual plant species are unique, all share a common structure: a plant body consisting of stems, roots, and leaves. They all transport water, minerals, and sugars produced through photosynthesis through the plant body in a similar manner. All plant species also respond to environmental factors, such as light, gravity, competition, temperature, and predation. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"meristematic tissue"},"bloom":null,"hl_context":"Plants are multicellular eukaryotes with tissue systems made of various cell types that carry out specific functions . <hl> Plant tissue systems fall into one of two general types : meristematic tissue , and permanent ( or non-meristematic ) tissue . <hl> <hl> Cells of the meristematic tissue are found in meristems , which are plant regions of continuous cell division and growth . <hl> Meristematic tissue cells are either undifferentiated or incompletely differentiated , and they continue to divide and contribute to the growth of the plant . In contrast , permanent tissue consists of plant cells that are no longer actively dividing .","hl_sentences":"Plant tissue systems fall into one of two general types : meristematic tissue , and permanent ( or non-meristematic ) tissue . Cells of the meristematic tissue are found in meristems , which are plant regions of continuous cell division and growth .","question":{"cloze_format":"Plant regions of continuous growth are made up of ________.","normal_format":"What are plant regions of continuous growth made up of?","question_choices":["dermal tissue","vascular tissue","meristematic tissue","permanent tissue"],"question_id":"fs-idm152914064","question_text":"Plant regions of continuous growth are made up of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"ground tissue"},"bloom":null,"hl_context":"Meristems produce cells that quickly differentiate , or specialize , and become permanent tissue . Such cells take on specific roles and lose their ability to divide further . They differentiate into three main types : dermal , vascular , and ground tissue . Dermal tissue covers and protects the plant , and vascular tissue transports water , minerals , and sugars to different parts of the plant . <hl> Ground tissue serves as a site for photosynthesis , provides a supporting matrix for the vascular tissue , and helps to store water and sugars . <hl>","hl_sentences":"Ground tissue serves as a site for photosynthesis , provides a supporting matrix for the vascular tissue , and helps to store water and sugars .","question":{"cloze_format":"___ is the major site of photosynthesis.","normal_format":"Which of the following is the major site of photosynthesis?","question_choices":["apical meristem","ground tissue","xylem cells","phloem cells"],"question_id":"fs-idm166908656","question_text":"Which of the following is the major site of photosynthesis?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"nodes"},"bloom":null,"hl_context":"Plant stems , whether above or below ground , are characterized by the presence of nodes and internodes ( Figure 30.4 ) . <hl> Nodes are points of attachment for leaves , aerial roots , and flowers . <hl> The stem region between two nodes is called an internode . The stalk that extends from the stem to the base of the leaf is the petiole . An axillary bud is usually found in the axil — the area between the base of a leaf and the stem — where it can give rise to a branch or a flower . The apex ( tip ) of the shoot contains the apical meristem within the apical bud .","hl_sentences":"Nodes are points of attachment for leaves , aerial roots , and flowers .","question":{"cloze_format":"Stem regions at which leaves are attached are called ________.","normal_format":"What stem regions at which leaves are attached are called?","question_choices":["trichomes","lenticels","nodes","internodes"],"question_id":"fs-idp20795584","question_text":"Stem regions at which leaves are attached are called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"parenchyma cells"},"bloom":null,"hl_context":"<hl> Parenchyma cells are the most common plant cells ( Figure 30.5 ) . <hl> <hl> They are found in the stem , the root , the inside of the leaf , and the pulp of the fruit . <hl> Parenchyma cells are responsible for metabolic functions , such as photosynthesis , and they help repair and heal wounds . Some parenchyma cells also store starch .","hl_sentences":"Parenchyma cells are the most common plant cells ( Figure 30.5 ) . They are found in the stem , the root , the inside of the leaf , and the pulp of the fruit .","question":{"cloze_format":"The cell types that form most of the inside of a plant are the ___ .","normal_format":"Which of the following cell types forms most of the inside of a plant?","question_choices":["meristem cells","collenchyma cells","sclerenchyma cells","parenchyma cells"],"question_id":"fs-idp22443296","question_text":"Which of the following cell types forms most of the inside of a plant?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"vascular tissue"},"bloom":null,"hl_context":"Secondary tissues are either simple ( composed of similar cell types ) or complex ( composed of different cell types ) . Dermal tissue , for example , is a simple tissue that covers the outer surface of the plant and controls gas exchange . <hl> Vascular tissue is an example of a complex tissue , and is made of two specialized conducting tissues : xylem and phloem . <hl> <hl> Xylem tissue transports water and nutrients from the roots to different parts of the plant , and includes three different cell types : vessel elements and tracheids ( both of which conduct water ) , and xylem parenchyma . <hl> <hl> Phloem tissue , which transports organic compounds from the site of photosynthesis to other parts of the plant , consists of four different cell types : sieve cells ( which conduct photosynthates ) , companion cells , phloem parenchyma , and phloem fibers . <hl> Unlike xylem conducting cells , phloem conducting cells are alive at maturity . The xylem and phloem always lie adjacent to each other ( Figure 30.3 ) . In stems , the xylem and the phloem form a structure called a vascular bundle ; in roots , this is termed the vascular stele or vascular cylinder . 30.2 Stems Learning Objectives By the end of this section , you will be able to :","hl_sentences":"Vascular tissue is an example of a complex tissue , and is made of two specialized conducting tissues : xylem and phloem . Xylem tissue transports water and nutrients from the roots to different parts of the plant , and includes three different cell types : vessel elements and tracheids ( both of which conduct water ) , and xylem parenchyma . Phloem tissue , which transports organic compounds from the site of photosynthesis to other parts of the plant , consists of four different cell types : sieve cells ( which conduct photosynthates ) , companion cells , phloem parenchyma , and phloem fibers .","question":{"cloze_format":"Tracheids, vessel elements, sieve-tube cells, and companion cells are components of ________.","normal_format":"Tracheids, vessel elements, sieve-tube cells, and companion cells are components of what?","question_choices":["vascular tissue","meristematic tissue","ground tissue","dermal tissue"],"question_id":"fs-idm7316720","question_text":"Tracheids, vessel elements, sieve-tube cells, and companion cells are components of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"apical meristem"},"bloom":null,"hl_context":"Most primary growth occurs at the apices , or tips , of stems and roots . <hl> Primary growth is a result of rapidly dividing cells in the apical meristems at the shoot tip and root tip . <hl> Subsequent cell elongation also contributes to primary growth . The growth of shoots and roots during primary growth enables plants to continuously seek water ( roots ) or sunlight ( shoots ) .","hl_sentences":"Primary growth is a result of rapidly dividing cells in the apical meristems at the shoot tip and root tip .","question":{"cloze_format":"The primary growth of a plant is due to the action of the ________.","normal_format":"The primary growth of a plant is due to the action of which of the following?","question_choices":["lateral meristem","vascular cambium","apical meristem","cork cambium"],"question_id":"fs-idm83890816","question_text":"The primary growth of a plant is due to the action of the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"increase in thickness or girth"},"bloom":null,"hl_context":"Growth in plants occurs as the stems and roots lengthen . Some plants , especially those that are woody , also increase in thickness during their life span . The increase in length of the shoot and the root is referred to as primary growth , and is the result of cell division in the shoot apical meristem . <hl> Secondary growth is characterized by an increase in thickness or girth of the plant , and is caused by cell division in the lateral meristem . <hl> Figure 30.10 shows the areas of primary and secondary growth in a plant . Herbaceous plants mostly undergo primary growth , with hardly any secondary growth or increase in thickness . Secondary growth or “ wood ” is noticeable in woody plants ; it occurs in some dicots , but occurs very rarely in monocots .","hl_sentences":"Secondary growth is characterized by an increase in thickness or girth of the plant , and is caused by cell division in the lateral meristem .","question":{"cloze_format":"___ is an example of secondary growth.","normal_format":"Which of the following is an example of secondary growth?","question_choices":["increase in length","increase in thickness or girth","increase in root hairs","increase in leaf number"],"question_id":"fs-idm38281984","question_text":"Which of the following is an example of secondary growth?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"dicots"},"bloom":null,"hl_context":"Growth in plants occurs as the stems and roots lengthen . Some plants , especially those that are woody , also increase in thickness during their life span . The increase in length of the shoot and the root is referred to as primary growth , and is the result of cell division in the shoot apical meristem . Secondary growth is characterized by an increase in thickness or girth of the plant , and is caused by cell division in the lateral meristem . Figure 30.10 shows the areas of primary and secondary growth in a plant . Herbaceous plants mostly undergo primary growth , with hardly any secondary growth or increase in thickness . <hl> Secondary growth or “ wood ” is noticeable in woody plants ; it occurs in some dicots , but occurs very rarely in monocots . <hl>","hl_sentences":"Secondary growth or “ wood ” is noticeable in woody plants ; it occurs in some dicots , but occurs very rarely in monocots .","question":{"cloze_format":"Secondary growth in stems is usually seen in ________.","normal_format":"Where is secondary growth in stems usually seen in?","question_choices":["monocots","dicots","both monocots and dicots","neither monocots nor dicots"],"question_id":"fs-idp54958096","question_text":"Secondary growth in stems is usually seen in ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"epiphytic roots"},"bloom":null,"hl_context":"<hl> Epiphytic roots enable a plant to grow on another plant . <hl> For example , the epiphytic roots of orchids develop a spongy tissue to absorb moisture . The banyan tree ( Ficus sp . ) begins as an epiphyte , germinating in the branches of a host tree ; aerial roots develop from the branches and eventually reach the ground , providing additional support ( Figure 30.20 ) . In screwpine ( Pandanus sp . ) , a palm-like tree that grows in sandy tropical soils , aboveground prop roots develop from the nodes to provide additional support . 30.4 Leaves Learning Objectives By the end of this section , you will be able to :","hl_sentences":"Epiphytic roots enable a plant to grow on another plant .","question":{"cloze_format":"Roots that enable a plant to grow on another plant are called ________.","normal_format":"What are roots that enable a plant to grow on another plant called?","question_choices":["epiphytic roots","prop roots","adventitious roots","aerial roots"],"question_id":"fs-idp60672","question_text":"Roots that enable a plant to grow on another plant are called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"endodermis"},"bloom":null,"hl_context":"The vascular tissue in the root is arranged in the inner portion of the root , which is called the stele ( Figure 30.18 ) . A layer of cells known as the endodermis separates the stele from the ground tissue in the outer portion of the root . <hl> The endodermis is exclusive to roots , and serves as a checkpoint for materials entering the root ’ s vascular system . <hl> A waxy substance called suberin is present on the walls of the endodermal cells . This waxy region , known as the Casparian strip , forces water and solutes to cross the plasma membranes of endodermal cells instead of slipping between the cells . <hl> This ensures that only materials required by the root pass through the endodermis , while toxic substances and pathogens are generally excluded . <hl> The outermost cell layer of the root ’ s vascular tissue is the pericycle , an area that can give rise to lateral roots . In dicot roots , the xylem and phloem of the stele are arranged alternately in an X shape , whereas in monocot roots , the vascular tissue is arranged in a ring around the pith .","hl_sentences":"The endodermis is exclusive to roots , and serves as a checkpoint for materials entering the root ’ s vascular system . This ensures that only materials required by the root pass through the endodermis , while toxic substances and pathogens are generally excluded .","question":{"cloze_format":"The ________ forces selective uptake of minerals in the root.","normal_format":"What forces selective uptake of minerals in the root?","question_choices":["pericycle","epidermis","endodermis","root cap"],"question_id":"fs-idp89826256","question_text":"The ________ forces selective uptake of minerals in the root."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"zone of cell division"},"bloom":null,"hl_context":"Root growth begins with seed germination . When the plant embryo emerges from the seed , the radicle of the embryo forms the root system . The tip of the root is protected by the root cap , a structure exclusive to roots and unlike any other plant structure . The root cap is continuously replaced because it gets damaged easily as the root pushes through soil . <hl> The root tip can be divided into three zones : a zone of cell division , a zone of elongation , and a zone of maturation and differentiation ( Figure 30.16 ) . <hl> <hl> The zone of cell division is closest to the root tip ; it is made up of the actively dividing cells of the root meristem . <hl> The zone of elongation is where the newly formed cells increase in length , thereby lengthening the root . Beginning at the first root hair is the zone of cell maturation where the root cells begin to differentiate into special cell types . All three zones are in the first centimeter or so of the root tip .","hl_sentences":"The root tip can be divided into three zones : a zone of cell division , a zone of elongation , and a zone of maturation and differentiation ( Figure 30.16 ) . The zone of cell division is closest to the root tip ; it is made up of the actively dividing cells of the root meristem .","question":{"cloze_format":"Newly-formed root cells begin to form different cell types in the ________.","normal_format":"Where do newly-formed root cells begin to form different cell types?","question_choices":["zone of elongation","zone of maturation","root meristem","zone of cell division"],"question_id":"fs-idp3441920","question_text":"Newly-formed root cells begin to form different cell types in the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"petiole"},"bloom":null,"hl_context":"Plant stems , whether above or below ground , are characterized by the presence of nodes and internodes ( Figure 30.4 ) . Nodes are points of attachment for leaves , aerial roots , and flowers . The stem region between two nodes is called an internode . <hl> The stalk that extends from the stem to the base of the leaf is the petiole . <hl> An axillary bud is usually found in the axil — the area between the base of a leaf and the stem — where it can give rise to a branch or a flower . The apex ( tip ) of the shoot contains the apical meristem within the apical bud .","hl_sentences":"The stalk that extends from the stem to the base of the leaf is the petiole .","question":{"cloze_format":"The stalk of a leaf is known as the ________.","normal_format":"What is the stalk of a leaf known as?","question_choices":["petiole","lamina","stipule","rachis"],"question_id":"fs-idp137709888","question_text":"The stalk of a leaf is known as the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"compound"},"bloom":null,"hl_context":"Leaves may be simple or compound ( Figure 30.23 ) . In a simple leaf , the blade is either completely undivided — as in the banana leaf — or it has lobes , but the separation does not reach the midrib , as in the maple leaf . <hl> In a compound leaf , the leaf blade is completely divided , forming leaflets , as in the locust tree . <hl> Each leaflet may have its own stalk , but is attached to the rachis . A palmately compound leaf resembles the palm of a hand , with leaflets radiating outwards from one point Examples include the leaves of poison ivy , the buckeye tree , or the familiar houseplant Schefflera sp . ( common name “ umbrella plant ” ) . Pinnately compound leaves take their name from their feather-like appearance ; the leaflets are arranged along the midrib , as in rose leaves ( Rosa sp . ) , or the leaves of hickory , pecan , ash , or walnut trees .","hl_sentences":"In a compound leaf , the leaf blade is completely divided , forming leaflets , as in the locust tree .","question":{"cloze_format":"Leaflets are a characteristic of ________ leaves.","normal_format":"Leaflets are a characteristic of which leaves?","question_choices":["alternate","whorled","compound","opposite"],"question_id":"fs-idp85203904","question_text":"Leaflets are a characteristic of ________ leaves."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"mesophyll"},"bloom":null,"hl_context":"Below the epidermis of dicot leaves are layers of cells known as the mesophyll , or “ middle leaf . ” The mesophyll of most leaves typically contains two arrangements of parenchyma cells : the palisade parenchyma and spongy parenchyma ( Figure 30.26 ) . The palisade parenchyma ( also called the palisade mesophyll ) has column-shaped , tightly packed cells , and may be present in one , two , or three layers . Below the palisade parenchyma are loosely arranged cells of an irregular shape . These are the cells of the spongy parenchyma ( or spongy mesophyll ) . The air space found between the spongy parenchyma cells allows gaseous exchange between the leaf and the outside atmosphere through the stomata . In aquatic plants , the intercellular spaces in the spongy parenchyma help the leaf float . <hl> Both layers of the mesophyll contain many chloroplasts . <hl> Guard cells are the only epidermal cells to contain chloroplasts . Like the stem , the leaf contains vascular bundles composed of xylem and phloem ( Figure 30.27 ) . The xylem consists of tracheids and vessels , which transport water and minerals to the leaves . The phloem transports the photosynthetic products from the leaf to the other parts of the plant . A single vascular bundle , no matter how large or small , always contains both xylem and phloem tissues .","hl_sentences":"Both layers of the mesophyll contain many chloroplasts .","question":{"cloze_format":"Cells of the ________ contain chloroplasts.","normal_format":"Which cells contain chloroplasts?","question_choices":["epidermis","vascular tissue","stomata","mesophyll"],"question_id":"fs-idp28882000","question_text":"Cells of the ________ contain chloroplasts."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"spines instead of leaves"},"bloom":null,"hl_context":"Leaf Adaptations Coniferous plant species that thrive in cold environments , like spruce , fir , and pine , have leaves that are reduced in size and needle-like in appearance . These needle-like leaves have sunken stomata and a smaller surface area : two attributes that aid in reducing water loss . <hl> In hot climates , plants such as cacti have leaves that are reduced to spines , which in combination with their succulent stems , help to conserve water . <hl> Many aquatic plants have leaves with wide lamina that can float on the surface of the water , and a thick waxy cuticle on the leaf surface that repels water . Link to Learning","hl_sentences":"In hot climates , plants such as cacti have leaves that are reduced to spines , which in combination with their succulent stems , help to conserve water .","question":{"cloze_format":"___ is most likely to be found in a desert environment.","normal_format":"Which of the following is most likely to be found in a desert environment?","question_choices":["broad leaves to capture sunlight","spines instead of leaves","needle-like leaves","wide, flat leaves that can float"],"question_id":"fs-idm14688192","question_text":"Which of the following is most likely to be found in a desert environment?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"Water vapor is lost to the external environment, increasing the rate of transpiration."},"bloom":null,"hl_context":"Leaves are covered by a waxy cuticle on the outer surface that prevents the loss of water . Regulation of transpiration , therefore , is achieved primarily through the opening and closing of stomata on the leaf surface . Stomata are surrounded by two specialized cells called guard cells , which open and close in response to environmental cues such as light intensity and quality , leaf water status , and carbon dioxide concentrations . Stomata must open to allow air containing carbon dioxide and oxygen to diffuse into the leaf for photosynthesis and respiration . <hl> When stomata are open , however , water vapor is lost to the external environment , increasing the rate of transpiration . <hl> Therefore , plants must maintain a balance between efficient photosynthesis and water loss .","hl_sentences":"When stomata are open , however , water vapor is lost to the external environment , increasing the rate of transpiration .","question":{"cloze_format":"When stomata open, it occurs that ___.","normal_format":"When stomata open, what occurs?","question_choices":["Water vapor is lost to the external environment, increasing the rate of transpiration.","Water vapor is lost to the external environment, decreasing the rate of transpiration.","Water vapor enters the spaces in the mesophyll, increasing the rate of transpiration.","Water vapor enters the spaces in the mesophyll, increasing the rate of transpiration."],"question_id":"fs-idm129887328","question_text":"When stomata open, what occurs?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"sieve-tube elements, companion cells"},"bloom":null,"hl_context":"Photosynthates , such as sucrose , are produced in the mesophyll cells of photosynthesizing leaves . From there they are translocated through the phloem to where they are used or stored . Mesophyll cells are connected by cytoplasmic channels called plasmodesmata . <hl> Photosynthates move through these channels to reach phloem sieve-tube elements ( STEs ) in the vascular bundles . <hl> From the mesophyll cells , the photosynthates are loaded into the phloem STEs . The sucrose is actively transported against its concentration gradient ( a process requiring ATP ) into the phloem cells using the electrochemical potential of the proton gradient . This is coupled to the uptake of sucrose with a carrier protein called the sucrose-H + symporter . Phloem STEs have reduced cytoplasmic contents , and are connected by a sieve plate with pores that allow for pressure-driven bulk flow , or translocation , of phloem sap . Companion cells are associated with STEs . They assist with metabolic activities and produce energy for the STEs ( Figure 30.36 ) .","hl_sentences":"Photosynthates move through these channels to reach phloem sieve-tube elements ( STEs ) in the vascular bundles .","question":{"cloze_format":"The cells ___ are responsible for the movement of photosynthates through a plant.","normal_format":"Which cells are responsible for the movement of photosynthates through a plant?","question_choices":["tracheids, vessel elements","tracheids, companion cells","vessel elements, companion cells","sieve-tube elements, companion cells"],"question_id":"fs-idm12618624","question_text":"Which cells are responsible for the movement of photosynthates through a plant?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"phototropin"},"bloom":null,"hl_context":"<hl> The aptly-named phototropins are protein-based receptors responsible for mediating the phototropic response . <hl> Like all plant photoreceptors , phototropins consist of a protein portion and a light-absorbing portion , called the chromophore . In phototropins , the chromophore is a covalently-bound molecule of flavin ; hence , phototropins belong to a class of proteins called flavoproteins .","hl_sentences":"The aptly-named phototropins are protein-based receptors responsible for mediating the phototropic response .","question":{"cloze_format":"The main photoreceptor that triggers phototropism is a ________.","normal_format":"What is the main photoreceptor that triggers phototropism?","question_choices":["phytochrome","cryptochrome","phototropin","carotenoid"],"question_id":"fs-idp103337616","question_text":"The main photoreceptor that triggers phototropism is a ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"mediates morphological changes in response to red and far-red light"},"bloom":null,"hl_context":"The phytochromes are a family of chromoproteins with a linear tetrapyrrole chromophore , similar to the ringed tetrapyrrole light-absorbing head group of chlorophyll . <hl> Phytochromes have two photo-interconvertible forms : Pr and Pfr . <hl> <hl> Pr absorbs red light ( ~ 667 nm ) and is immediately converted to Pfr . <hl> Pfr absorbs far-red light ( ~ 730 nm ) and is quickly converted back to Pr . <hl> Absorption of red or far-red light causes a massive change to the shape of the chromophore , altering the conformation and activity of the phytochrome protein to which it is bound . <hl> Pfr is the physiologically active form of the protein ; therefore , exposure to red light yields physiological activity . Exposure to far-red light inhibits phytochrome activity . Together , the two forms represent the phytochrome system ( Figure 30.38 ) .","hl_sentences":"Phytochromes have two photo-interconvertible forms : Pr and Pfr . Pr absorbs red light ( ~ 667 nm ) and is immediately converted to Pfr . Absorption of red or far-red light causes a massive change to the shape of the chromophore , altering the conformation and activity of the phytochrome protein to which it is bound .","question":{"cloze_format":"Phytochrome is a plant pigment protein that ___.","normal_format":"What is Phytochrome, a plant pigment protein?","question_choices":["mediates plant infection","promotes plant growth","mediates morphological changes in response to red and far-red light","inhibits plant growth"],"question_id":"fs-idp154368896","question_text":"Phytochrome is a plant pigment protein that:"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"amyloplast"},"bloom":null,"hl_context":"<hl> Amyloplasts ( also known as statoliths ) are specialized plastids that contain starch granules and settle downward in response to gravity . <hl> Amyloplasts are found in shoots and in specialized cells of the root cap . When a plant is tilted , the statoliths drop to the new bottom cell wall . A few hours later , the shoot or root will show growth in the new vertical direction .","hl_sentences":"Amyloplasts ( also known as statoliths ) are specialized plastids that contain starch granules and settle downward in response to gravity .","question":{"cloze_format":"A mutant plant has roots that grow in all directions. The organelle that you would expect to be missing in the cell is ___.","normal_format":"A mutant plant has roots that grow in all directions. Which of the following organelles would you expect to be missing in the cell?","question_choices":["mitochondria","amyloplast","chloroplast","nucleus"],"question_id":"fs-idm61790704","question_text":"A mutant plant has roots that grow in all directions. Which of the following organelles would you expect to be missing in the cell?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"ethylene"},"bloom":null,"hl_context":"<hl> Aging tissues ( especially senescing leaves ) and nodes of stems produce ethylene . <hl> <hl> The best-known effect of the hormone , however , is the promotion of fruit ripening . <hl> Ethylene stimulates the conversion of starch and acids to sugars . <hl> Some people store unripe fruit , such as avocadoes , in a sealed paper bag to accelerate ripening ; the gas released by the first fruit to mature will speed up the maturation of the remaining fruit . <hl> Ethylene also triggers leaf and fruit abscission , flower fading and dropping , and promotes germination in some cereals and sprouting of bulbs and potatoes .","hl_sentences":"Aging tissues ( especially senescing leaves ) and nodes of stems produce ethylene . The best-known effect of the hormone , however , is the promotion of fruit ripening . Some people store unripe fruit , such as avocadoes , in a sealed paper bag to accelerate ripening ; the gas released by the first fruit to mature will speed up the maturation of the remaining fruit .","question":{"cloze_format":"After buying green bananas or unripe avocadoes, they can be kept in a brown bag to ripen. The hormone released by the fruit and trapped in the bag is probably ___.","normal_format":"After buying green bananas or unripe avocadoes, they can be kept in a brown bag to ripen. What is the hormone that released by the fruit and trapped in the bag?","question_choices":["abscisic acid","cytokinin","ethylene","gibberellic acid"],"question_id":"fs-idm41201088","question_text":"After buying green bananas or unripe avocadoes, they can be kept in a brown bag to ripen. The hormone released by the fruit and trapped in the bag is probably:"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"abscisic acid"},"bloom":null,"hl_context":"<hl> The plant hormone abscisic acid ( ABA ) was first discovered as the agent that causes the abscission or dropping of cotton bolls . <hl> However , more recent studies indicate that ABA plays only a minor role in the abscission process . ABA accumulates as a response to stressful environmental conditions , such as dehydration , cold temperatures , or shortened day lengths . Its activity counters many of the growth-promoting effects of GAs and auxins . <hl> ABA inhibits stem elongation and induces dormancy in lateral buds . <hl>","hl_sentences":"The plant hormone abscisic acid ( ABA ) was first discovered as the agent that causes the abscission or dropping of cotton bolls . ABA inhibits stem elongation and induces dormancy in lateral buds .","question":{"cloze_format":"A decrease in the level of ___ releases seeds from dormancy.","normal_format":"A decrease in the level of which hormone releases seeds from dormancy?","question_choices":["abscisic acid","cytokinin","ethylene","gibberellic acid"],"question_id":"fs-idp149917488","question_text":"A decrease in the level of which hormone releases seeds from dormancy?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"thigmotropism"},"bloom":null,"hl_context":"<hl> The movement of a plant subjected to constant directional pressure is called thigmotropism , from the Greek words thigma meaning “ touch , ” and tropism implying “ direction . ” Tendrils are one example of this . <hl> The meristematic region of tendrils is very touch sensitive ; light touch will evoke a quick coiling response . <hl> Cells in contact with a support surface contract , whereas cells on the opposite side of the support expand ( Figure 30.14 ) . <hl> Application of jasmonic acid is sufficient to trigger tendril coiling without a mechanical stimulus . A thigmonastic response is a touch response independent of the direction of stimulus Figure 30.24 . In the Venus flytrap , two modified leaves are joined at a hinge and lined with thin fork-like tines along the outer edges . Tiny hairs are located inside the trap . When an insect brushes against these trigger hairs , touching two or more of them in succession , the leaves close quickly , trapping the prey . Glands on the leaf surface secrete enzymes that slowly digest the insect . The released nutrients are absorbed by the leaves , which reopen for the next meal . Thigmomorphogenesis is a slow developmental change in the shape of a plant subjected to continuous mechanical stress . When trees bend in the wind , for example , growth is usually stunted and the trunk thickens . Strengthening tissue , especially xylem , is produced to add stiffness to resist the wind ’ s force . Researchers hypothesize that mechanical strain induces growth and differentiation to strengthen the tissues . Ethylene and jasmonate are likely involved in thigmomorphogenesis .","hl_sentences":"The movement of a plant subjected to constant directional pressure is called thigmotropism , from the Greek words thigma meaning “ touch , ” and tropism implying “ direction . ” Tendrils are one example of this . Cells in contact with a support surface contract , whereas cells on the opposite side of the support expand ( Figure 30.14 ) .","question":{"cloze_format":"A seedling germinating under a stone grows at an angle away from the stone and upward. This response to touch is called ________.","normal_format":"A seedling germinating under a stone grows at an angle away from the stone and upward. What is this response to touch called?","question_choices":["gravitropism","thigmonasty","thigmotropism","skototropism"],"question_id":"fs-idp109014384","question_text":"A seedling germinating under a stone grows at an angle away from the stone and upward. This response to touch is called ________."},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"meristematic tissue\"\n },\n \"bloom\": null,\n \"hl_context\": \"Plants are multicellular eukaryotes with tissue systems made of various cell types that carry out specific functions . <hl> Plant tissue systems fall into one of two general types : meristematic tissue , and permanent ( or non-meristematic ) tissue . <hl> <hl> Cells of the meristematic tissue are found in meristems , which are plant regions of continuous cell division and growth . <hl> Meristematic tissue cells are either undifferentiated or incompletely differentiated , and they continue to divide and contribute to the growth of the plant . In contrast , permanent tissue consists of plant cells that are no longer actively dividing .\",\n \"hl_sentences\": \"Plant tissue systems fall into one of two general types : meristematic tissue , and permanent ( or non-meristematic ) tissue . Cells of the meristematic tissue are found in meristems , which are plant regions of continuous cell division and growth .\",\n \"question\": {\n \"cloze_format\": \"Plant regions of continuous growth are made up of ________.\",\n \"normal_format\": \"What are plant regions of continuous growth made up of?\",\n \"question_choices\": [\n \"dermal tissue\",\n \"vascular tissue\",\n \"meristematic tissue\",\n \"permanent tissue\"\n ],\n \"question_id\": \"fs-idm152914064\",\n \"question_text\": \"Plant regions of continuous growth are made up of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"ground tissue\"\n },\n \"bloom\": null,\n \"hl_context\": \"Meristems produce cells that quickly differentiate , or specialize , and become permanent tissue . Such cells take on specific roles and lose their ability to divide further . They differentiate into three main types : dermal , vascular , and ground tissue . Dermal tissue covers and protects the plant , and vascular tissue transports water , minerals , and sugars to different parts of the plant . <hl> Ground tissue serves as a site for photosynthesis , provides a supporting matrix for the vascular tissue , and helps to store water and sugars . <hl>\",\n \"hl_sentences\": \"Ground tissue serves as a site for photosynthesis , provides a supporting matrix for the vascular tissue , and helps to store water and sugars .\",\n \"question\": {\n \"cloze_format\": \"___ is the major site of photosynthesis.\",\n \"normal_format\": \"Which of the following is the major site of photosynthesis?\",\n \"question_choices\": [\n \"apical meristem\",\n \"ground tissue\",\n \"xylem cells\",\n \"phloem cells\"\n ],\n \"question_id\": \"fs-idm166908656\",\n \"question_text\": \"Which of the following is the major site of photosynthesis?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"nodes\"\n },\n \"bloom\": null,\n \"hl_context\": \"Plant stems , whether above or below ground , are characterized by the presence of nodes and internodes ( Figure 30.4 ) . <hl> Nodes are points of attachment for leaves , aerial roots , and flowers . <hl> The stem region between two nodes is called an internode . The stalk that extends from the stem to the base of the leaf is the petiole . An axillary bud is usually found in the axil — the area between the base of a leaf and the stem — where it can give rise to a branch or a flower . The apex ( tip ) of the shoot contains the apical meristem within the apical bud .\",\n \"hl_sentences\": \"Nodes are points of attachment for leaves , aerial roots , and flowers .\",\n \"question\": {\n \"cloze_format\": \"Stem regions at which leaves are attached are called ________.\",\n \"normal_format\": \"What stem regions at which leaves are attached are called?\",\n \"question_choices\": [\n \"trichomes\",\n \"lenticels\",\n \"nodes\",\n \"internodes\"\n ],\n \"question_id\": \"fs-idp20795584\",\n \"question_text\": \"Stem regions at which leaves are attached are called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"parenchyma cells\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Parenchyma cells are the most common plant cells ( Figure 30.5 ) . <hl> <hl> They are found in the stem , the root , the inside of the leaf , and the pulp of the fruit . <hl> Parenchyma cells are responsible for metabolic functions , such as photosynthesis , and they help repair and heal wounds . Some parenchyma cells also store starch .\",\n \"hl_sentences\": \"Parenchyma cells are the most common plant cells ( Figure 30.5 ) . They are found in the stem , the root , the inside of the leaf , and the pulp of the fruit .\",\n \"question\": {\n \"cloze_format\": \"The cell types that form most of the inside of a plant are the ___ .\",\n \"normal_format\": \"Which of the following cell types forms most of the inside of a plant?\",\n \"question_choices\": [\n \"meristem cells\",\n \"collenchyma cells\",\n \"sclerenchyma cells\",\n \"parenchyma cells\"\n ],\n \"question_id\": \"fs-idp22443296\",\n \"question_text\": \"Which of the following cell types forms most of the inside of a plant?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"vascular tissue\"\n },\n \"bloom\": null,\n \"hl_context\": \"Secondary tissues are either simple ( composed of similar cell types ) or complex ( composed of different cell types ) . Dermal tissue , for example , is a simple tissue that covers the outer surface of the plant and controls gas exchange . <hl> Vascular tissue is an example of a complex tissue , and is made of two specialized conducting tissues : xylem and phloem . <hl> <hl> Xylem tissue transports water and nutrients from the roots to different parts of the plant , and includes three different cell types : vessel elements and tracheids ( both of which conduct water ) , and xylem parenchyma . <hl> <hl> Phloem tissue , which transports organic compounds from the site of photosynthesis to other parts of the plant , consists of four different cell types : sieve cells ( which conduct photosynthates ) , companion cells , phloem parenchyma , and phloem fibers . <hl> Unlike xylem conducting cells , phloem conducting cells are alive at maturity . The xylem and phloem always lie adjacent to each other ( Figure 30.3 ) . In stems , the xylem and the phloem form a structure called a vascular bundle ; in roots , this is termed the vascular stele or vascular cylinder . 30.2 Stems Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"Vascular tissue is an example of a complex tissue , and is made of two specialized conducting tissues : xylem and phloem . Xylem tissue transports water and nutrients from the roots to different parts of the plant , and includes three different cell types : vessel elements and tracheids ( both of which conduct water ) , and xylem parenchyma . Phloem tissue , which transports organic compounds from the site of photosynthesis to other parts of the plant , consists of four different cell types : sieve cells ( which conduct photosynthates ) , companion cells , phloem parenchyma , and phloem fibers .\",\n \"question\": {\n \"cloze_format\": \"Tracheids, vessel elements, sieve-tube cells, and companion cells are components of ________.\",\n \"normal_format\": \"Tracheids, vessel elements, sieve-tube cells, and companion cells are components of what?\",\n \"question_choices\": [\n \"vascular tissue\",\n \"meristematic tissue\",\n \"ground tissue\",\n \"dermal tissue\"\n ],\n \"question_id\": \"fs-idm7316720\",\n \"question_text\": \"Tracheids, vessel elements, sieve-tube cells, and companion cells are components of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"apical meristem\"\n },\n \"bloom\": null,\n \"hl_context\": \"Most primary growth occurs at the apices , or tips , of stems and roots . <hl> Primary growth is a result of rapidly dividing cells in the apical meristems at the shoot tip and root tip . <hl> Subsequent cell elongation also contributes to primary growth . The growth of shoots and roots during primary growth enables plants to continuously seek water ( roots ) or sunlight ( shoots ) .\",\n \"hl_sentences\": \"Primary growth is a result of rapidly dividing cells in the apical meristems at the shoot tip and root tip .\",\n \"question\": {\n \"cloze_format\": \"The primary growth of a plant is due to the action of the ________.\",\n \"normal_format\": \"The primary growth of a plant is due to the action of which of the following?\",\n \"question_choices\": [\n \"lateral meristem\",\n \"vascular cambium\",\n \"apical meristem\",\n \"cork cambium\"\n ],\n \"question_id\": \"fs-idm83890816\",\n \"question_text\": \"The primary growth of a plant is due to the action of the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"increase in thickness or girth\"\n },\n \"bloom\": null,\n \"hl_context\": \"Growth in plants occurs as the stems and roots lengthen . Some plants , especially those that are woody , also increase in thickness during their life span . The increase in length of the shoot and the root is referred to as primary growth , and is the result of cell division in the shoot apical meristem . <hl> Secondary growth is characterized by an increase in thickness or girth of the plant , and is caused by cell division in the lateral meristem . <hl> Figure 30.10 shows the areas of primary and secondary growth in a plant . Herbaceous plants mostly undergo primary growth , with hardly any secondary growth or increase in thickness . Secondary growth or “ wood ” is noticeable in woody plants ; it occurs in some dicots , but occurs very rarely in monocots .\",\n \"hl_sentences\": \"Secondary growth is characterized by an increase in thickness or girth of the plant , and is caused by cell division in the lateral meristem .\",\n \"question\": {\n \"cloze_format\": \"___ is an example of secondary growth.\",\n \"normal_format\": \"Which of the following is an example of secondary growth?\",\n \"question_choices\": [\n \"increase in length\",\n \"increase in thickness or girth\",\n \"increase in root hairs\",\n \"increase in leaf number\"\n ],\n \"question_id\": \"fs-idm38281984\",\n \"question_text\": \"Which of the following is an example of secondary growth?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"dicots\"\n },\n \"bloom\": null,\n \"hl_context\": \"Growth in plants occurs as the stems and roots lengthen . Some plants , especially those that are woody , also increase in thickness during their life span . The increase in length of the shoot and the root is referred to as primary growth , and is the result of cell division in the shoot apical meristem . Secondary growth is characterized by an increase in thickness or girth of the plant , and is caused by cell division in the lateral meristem . Figure 30.10 shows the areas of primary and secondary growth in a plant . Herbaceous plants mostly undergo primary growth , with hardly any secondary growth or increase in thickness . <hl> Secondary growth or “ wood ” is noticeable in woody plants ; it occurs in some dicots , but occurs very rarely in monocots . <hl>\",\n \"hl_sentences\": \"Secondary growth or “ wood ” is noticeable in woody plants ; it occurs in some dicots , but occurs very rarely in monocots .\",\n \"question\": {\n \"cloze_format\": \"Secondary growth in stems is usually seen in ________.\",\n \"normal_format\": \"Where is secondary growth in stems usually seen in?\",\n \"question_choices\": [\n \"monocots\",\n \"dicots\",\n \"both monocots and dicots\",\n \"neither monocots nor dicots\"\n ],\n \"question_id\": \"fs-idp54958096\",\n \"question_text\": \"Secondary growth in stems is usually seen in ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"epiphytic roots\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Epiphytic roots enable a plant to grow on another plant . <hl> For example , the epiphytic roots of orchids develop a spongy tissue to absorb moisture . The banyan tree ( Ficus sp . ) begins as an epiphyte , germinating in the branches of a host tree ; aerial roots develop from the branches and eventually reach the ground , providing additional support ( Figure 30.20 ) . In screwpine ( Pandanus sp . ) , a palm-like tree that grows in sandy tropical soils , aboveground prop roots develop from the nodes to provide additional support . 30.4 Leaves Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"Epiphytic roots enable a plant to grow on another plant .\",\n \"question\": {\n \"cloze_format\": \"Roots that enable a plant to grow on another plant are called ________.\",\n \"normal_format\": \"What are roots that enable a plant to grow on another plant called?\",\n \"question_choices\": [\n \"epiphytic roots\",\n \"prop roots\",\n \"adventitious roots\",\n \"aerial roots\"\n ],\n \"question_id\": \"fs-idp60672\",\n \"question_text\": \"Roots that enable a plant to grow on another plant are called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"endodermis\"\n },\n \"bloom\": null,\n \"hl_context\": \"The vascular tissue in the root is arranged in the inner portion of the root , which is called the stele ( Figure 30.18 ) . A layer of cells known as the endodermis separates the stele from the ground tissue in the outer portion of the root . <hl> The endodermis is exclusive to roots , and serves as a checkpoint for materials entering the root ’ s vascular system . <hl> A waxy substance called suberin is present on the walls of the endodermal cells . This waxy region , known as the Casparian strip , forces water and solutes to cross the plasma membranes of endodermal cells instead of slipping between the cells . <hl> This ensures that only materials required by the root pass through the endodermis , while toxic substances and pathogens are generally excluded . <hl> The outermost cell layer of the root ’ s vascular tissue is the pericycle , an area that can give rise to lateral roots . In dicot roots , the xylem and phloem of the stele are arranged alternately in an X shape , whereas in monocot roots , the vascular tissue is arranged in a ring around the pith .\",\n \"hl_sentences\": \"The endodermis is exclusive to roots , and serves as a checkpoint for materials entering the root ’ s vascular system . This ensures that only materials required by the root pass through the endodermis , while toxic substances and pathogens are generally excluded .\",\n \"question\": {\n \"cloze_format\": \"The ________ forces selective uptake of minerals in the root.\",\n \"normal_format\": \"What forces selective uptake of minerals in the root?\",\n \"question_choices\": [\n \"pericycle\",\n \"epidermis\",\n \"endodermis\",\n \"root cap\"\n ],\n \"question_id\": \"fs-idp89826256\",\n \"question_text\": \"The ________ forces selective uptake of minerals in the root.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"zone of cell division\"\n },\n \"bloom\": null,\n \"hl_context\": \"Root growth begins with seed germination . When the plant embryo emerges from the seed , the radicle of the embryo forms the root system . The tip of the root is protected by the root cap , a structure exclusive to roots and unlike any other plant structure . The root cap is continuously replaced because it gets damaged easily as the root pushes through soil . <hl> The root tip can be divided into three zones : a zone of cell division , a zone of elongation , and a zone of maturation and differentiation ( Figure 30.16 ) . <hl> <hl> The zone of cell division is closest to the root tip ; it is made up of the actively dividing cells of the root meristem . <hl> The zone of elongation is where the newly formed cells increase in length , thereby lengthening the root . Beginning at the first root hair is the zone of cell maturation where the root cells begin to differentiate into special cell types . All three zones are in the first centimeter or so of the root tip .\",\n \"hl_sentences\": \"The root tip can be divided into three zones : a zone of cell division , a zone of elongation , and a zone of maturation and differentiation ( Figure 30.16 ) . The zone of cell division is closest to the root tip ; it is made up of the actively dividing cells of the root meristem .\",\n \"question\": {\n \"cloze_format\": \"Newly-formed root cells begin to form different cell types in the ________.\",\n \"normal_format\": \"Where do newly-formed root cells begin to form different cell types?\",\n \"question_choices\": [\n \"zone of elongation\",\n \"zone of maturation\",\n \"root meristem\",\n \"zone of cell division\"\n ],\n \"question_id\": \"fs-idp3441920\",\n \"question_text\": \"Newly-formed root cells begin to form different cell types in the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"petiole\"\n },\n \"bloom\": null,\n \"hl_context\": \"Plant stems , whether above or below ground , are characterized by the presence of nodes and internodes ( Figure 30.4 ) . Nodes are points of attachment for leaves , aerial roots , and flowers . The stem region between two nodes is called an internode . <hl> The stalk that extends from the stem to the base of the leaf is the petiole . <hl> An axillary bud is usually found in the axil — the area between the base of a leaf and the stem — where it can give rise to a branch or a flower . The apex ( tip ) of the shoot contains the apical meristem within the apical bud .\",\n \"hl_sentences\": \"The stalk that extends from the stem to the base of the leaf is the petiole .\",\n \"question\": {\n \"cloze_format\": \"The stalk of a leaf is known as the ________.\",\n \"normal_format\": \"What is the stalk of a leaf known as?\",\n \"question_choices\": [\n \"petiole\",\n \"lamina\",\n \"stipule\",\n \"rachis\"\n ],\n \"question_id\": \"fs-idp137709888\",\n \"question_text\": \"The stalk of a leaf is known as the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"compound\"\n },\n \"bloom\": null,\n \"hl_context\": \"Leaves may be simple or compound ( Figure 30.23 ) . In a simple leaf , the blade is either completely undivided — as in the banana leaf — or it has lobes , but the separation does not reach the midrib , as in the maple leaf . <hl> In a compound leaf , the leaf blade is completely divided , forming leaflets , as in the locust tree . <hl> Each leaflet may have its own stalk , but is attached to the rachis . A palmately compound leaf resembles the palm of a hand , with leaflets radiating outwards from one point Examples include the leaves of poison ivy , the buckeye tree , or the familiar houseplant Schefflera sp . ( common name “ umbrella plant ” ) . Pinnately compound leaves take their name from their feather-like appearance ; the leaflets are arranged along the midrib , as in rose leaves ( Rosa sp . ) , or the leaves of hickory , pecan , ash , or walnut trees .\",\n \"hl_sentences\": \"In a compound leaf , the leaf blade is completely divided , forming leaflets , as in the locust tree .\",\n \"question\": {\n \"cloze_format\": \"Leaflets are a characteristic of ________ leaves.\",\n \"normal_format\": \"Leaflets are a characteristic of which leaves?\",\n \"question_choices\": [\n \"alternate\",\n \"whorled\",\n \"compound\",\n \"opposite\"\n ],\n \"question_id\": \"fs-idp85203904\",\n \"question_text\": \"Leaflets are a characteristic of ________ leaves.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"mesophyll\"\n },\n \"bloom\": null,\n \"hl_context\": \"Below the epidermis of dicot leaves are layers of cells known as the mesophyll , or “ middle leaf . ” The mesophyll of most leaves typically contains two arrangements of parenchyma cells : the palisade parenchyma and spongy parenchyma ( Figure 30.26 ) . The palisade parenchyma ( also called the palisade mesophyll ) has column-shaped , tightly packed cells , and may be present in one , two , or three layers . Below the palisade parenchyma are loosely arranged cells of an irregular shape . These are the cells of the spongy parenchyma ( or spongy mesophyll ) . The air space found between the spongy parenchyma cells allows gaseous exchange between the leaf and the outside atmosphere through the stomata . In aquatic plants , the intercellular spaces in the spongy parenchyma help the leaf float . <hl> Both layers of the mesophyll contain many chloroplasts . <hl> Guard cells are the only epidermal cells to contain chloroplasts . Like the stem , the leaf contains vascular bundles composed of xylem and phloem ( Figure 30.27 ) . The xylem consists of tracheids and vessels , which transport water and minerals to the leaves . The phloem transports the photosynthetic products from the leaf to the other parts of the plant . A single vascular bundle , no matter how large or small , always contains both xylem and phloem tissues .\",\n \"hl_sentences\": \"Both layers of the mesophyll contain many chloroplasts .\",\n \"question\": {\n \"cloze_format\": \"Cells of the ________ contain chloroplasts.\",\n \"normal_format\": \"Which cells contain chloroplasts?\",\n \"question_choices\": [\n \"epidermis\",\n \"vascular tissue\",\n \"stomata\",\n \"mesophyll\"\n ],\n \"question_id\": \"fs-idp28882000\",\n \"question_text\": \"Cells of the ________ contain chloroplasts.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"spines instead of leaves\"\n },\n \"bloom\": null,\n \"hl_context\": \"Leaf Adaptations Coniferous plant species that thrive in cold environments , like spruce , fir , and pine , have leaves that are reduced in size and needle-like in appearance . These needle-like leaves have sunken stomata and a smaller surface area : two attributes that aid in reducing water loss . <hl> In hot climates , plants such as cacti have leaves that are reduced to spines , which in combination with their succulent stems , help to conserve water . <hl> Many aquatic plants have leaves with wide lamina that can float on the surface of the water , and a thick waxy cuticle on the leaf surface that repels water . Link to Learning\",\n \"hl_sentences\": \"In hot climates , plants such as cacti have leaves that are reduced to spines , which in combination with their succulent stems , help to conserve water .\",\n \"question\": {\n \"cloze_format\": \"___ is most likely to be found in a desert environment.\",\n \"normal_format\": \"Which of the following is most likely to be found in a desert environment?\",\n \"question_choices\": [\n \"broad leaves to capture sunlight\",\n \"spines instead of leaves\",\n \"needle-like leaves\",\n \"wide, flat leaves that can float\"\n ],\n \"question_id\": \"fs-idm14688192\",\n \"question_text\": \"Which of the following is most likely to be found in a desert environment?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Water vapor is lost to the external environment, increasing the rate of transpiration.\"\n },\n \"bloom\": null,\n \"hl_context\": \"Leaves are covered by a waxy cuticle on the outer surface that prevents the loss of water . Regulation of transpiration , therefore , is achieved primarily through the opening and closing of stomata on the leaf surface . Stomata are surrounded by two specialized cells called guard cells , which open and close in response to environmental cues such as light intensity and quality , leaf water status , and carbon dioxide concentrations . Stomata must open to allow air containing carbon dioxide and oxygen to diffuse into the leaf for photosynthesis and respiration . <hl> When stomata are open , however , water vapor is lost to the external environment , increasing the rate of transpiration . <hl> Therefore , plants must maintain a balance between efficient photosynthesis and water loss .\",\n \"hl_sentences\": \"When stomata are open , however , water vapor is lost to the external environment , increasing the rate of transpiration .\",\n \"question\": {\n \"cloze_format\": \"When stomata open, it occurs that ___.\",\n \"normal_format\": \"When stomata open, what occurs?\",\n \"question_choices\": [\n \"Water vapor is lost to the external environment, increasing the rate of transpiration.\",\n \"Water vapor is lost to the external environment, decreasing the rate of transpiration.\",\n \"Water vapor enters the spaces in the mesophyll, increasing the rate of transpiration.\",\n \"Water vapor enters the spaces in the mesophyll, increasing the rate of transpiration.\"\n ],\n \"question_id\": \"fs-idm129887328\",\n \"question_text\": \"When stomata open, what occurs?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"sieve-tube elements, companion cells\"\n },\n \"bloom\": null,\n \"hl_context\": \"Photosynthates , such as sucrose , are produced in the mesophyll cells of photosynthesizing leaves . From there they are translocated through the phloem to where they are used or stored . Mesophyll cells are connected by cytoplasmic channels called plasmodesmata . <hl> Photosynthates move through these channels to reach phloem sieve-tube elements ( STEs ) in the vascular bundles . <hl> From the mesophyll cells , the photosynthates are loaded into the phloem STEs . The sucrose is actively transported against its concentration gradient ( a process requiring ATP ) into the phloem cells using the electrochemical potential of the proton gradient . This is coupled to the uptake of sucrose with a carrier protein called the sucrose-H + symporter . Phloem STEs have reduced cytoplasmic contents , and are connected by a sieve plate with pores that allow for pressure-driven bulk flow , or translocation , of phloem sap . Companion cells are associated with STEs . They assist with metabolic activities and produce energy for the STEs ( Figure 30.36 ) .\",\n \"hl_sentences\": \"Photosynthates move through these channels to reach phloem sieve-tube elements ( STEs ) in the vascular bundles .\",\n \"question\": {\n \"cloze_format\": \"The cells ___ are responsible for the movement of photosynthates through a plant.\",\n \"normal_format\": \"Which cells are responsible for the movement of photosynthates through a plant?\",\n \"question_choices\": [\n \"tracheids, vessel elements\",\n \"tracheids, companion cells\",\n \"vessel elements, companion cells\",\n \"sieve-tube elements, companion cells\"\n ],\n \"question_id\": \"fs-idm12618624\",\n \"question_text\": \"Which cells are responsible for the movement of photosynthates through a plant?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"phototropin\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The aptly-named phototropins are protein-based receptors responsible for mediating the phototropic response . <hl> Like all plant photoreceptors , phototropins consist of a protein portion and a light-absorbing portion , called the chromophore . In phototropins , the chromophore is a covalently-bound molecule of flavin ; hence , phototropins belong to a class of proteins called flavoproteins .\",\n \"hl_sentences\": \"The aptly-named phototropins are protein-based receptors responsible for mediating the phototropic response .\",\n \"question\": {\n \"cloze_format\": \"The main photoreceptor that triggers phototropism is a ________.\",\n \"normal_format\": \"What is the main photoreceptor that triggers phototropism?\",\n \"question_choices\": [\n \"phytochrome\",\n \"cryptochrome\",\n \"phototropin\",\n \"carotenoid\"\n ],\n \"question_id\": \"fs-idp103337616\",\n \"question_text\": \"The main photoreceptor that triggers phototropism is a ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"mediates morphological changes in response to red and far-red light\"\n },\n \"bloom\": null,\n \"hl_context\": \"The phytochromes are a family of chromoproteins with a linear tetrapyrrole chromophore , similar to the ringed tetrapyrrole light-absorbing head group of chlorophyll . <hl> Phytochromes have two photo-interconvertible forms : Pr and Pfr . <hl> <hl> Pr absorbs red light ( ~ 667 nm ) and is immediately converted to Pfr . <hl> Pfr absorbs far-red light ( ~ 730 nm ) and is quickly converted back to Pr . <hl> Absorption of red or far-red light causes a massive change to the shape of the chromophore , altering the conformation and activity of the phytochrome protein to which it is bound . <hl> Pfr is the physiologically active form of the protein ; therefore , exposure to red light yields physiological activity . Exposure to far-red light inhibits phytochrome activity . Together , the two forms represent the phytochrome system ( Figure 30.38 ) .\",\n \"hl_sentences\": \"Phytochromes have two photo-interconvertible forms : Pr and Pfr . Pr absorbs red light ( ~ 667 nm ) and is immediately converted to Pfr . Absorption of red or far-red light causes a massive change to the shape of the chromophore , altering the conformation and activity of the phytochrome protein to which it is bound .\",\n \"question\": {\n \"cloze_format\": \"Phytochrome is a plant pigment protein that ___.\",\n \"normal_format\": \"What is Phytochrome, a plant pigment protein?\",\n \"question_choices\": [\n \"mediates plant infection\",\n \"promotes plant growth\",\n \"mediates morphological changes in response to red and far-red light\",\n \"inhibits plant growth\"\n ],\n \"question_id\": \"fs-idp154368896\",\n \"question_text\": \"Phytochrome is a plant pigment protein that:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"amyloplast\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Amyloplasts ( also known as statoliths ) are specialized plastids that contain starch granules and settle downward in response to gravity . <hl> Amyloplasts are found in shoots and in specialized cells of the root cap . When a plant is tilted , the statoliths drop to the new bottom cell wall . A few hours later , the shoot or root will show growth in the new vertical direction .\",\n \"hl_sentences\": \"Amyloplasts ( also known as statoliths ) are specialized plastids that contain starch granules and settle downward in response to gravity .\",\n \"question\": {\n \"cloze_format\": \"A mutant plant has roots that grow in all directions. The organelle that you would expect to be missing in the cell is ___.\",\n \"normal_format\": \"A mutant plant has roots that grow in all directions. Which of the following organelles would you expect to be missing in the cell?\",\n \"question_choices\": [\n \"mitochondria\",\n \"amyloplast\",\n \"chloroplast\",\n \"nucleus\"\n ],\n \"question_id\": \"fs-idm61790704\",\n \"question_text\": \"A mutant plant has roots that grow in all directions. Which of the following organelles would you expect to be missing in the cell?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"ethylene\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Aging tissues ( especially senescing leaves ) and nodes of stems produce ethylene . <hl> <hl> The best-known effect of the hormone , however , is the promotion of fruit ripening . <hl> Ethylene stimulates the conversion of starch and acids to sugars . <hl> Some people store unripe fruit , such as avocadoes , in a sealed paper bag to accelerate ripening ; the gas released by the first fruit to mature will speed up the maturation of the remaining fruit . <hl> Ethylene also triggers leaf and fruit abscission , flower fading and dropping , and promotes germination in some cereals and sprouting of bulbs and potatoes .\",\n \"hl_sentences\": \"Aging tissues ( especially senescing leaves ) and nodes of stems produce ethylene . The best-known effect of the hormone , however , is the promotion of fruit ripening . Some people store unripe fruit , such as avocadoes , in a sealed paper bag to accelerate ripening ; the gas released by the first fruit to mature will speed up the maturation of the remaining fruit .\",\n \"question\": {\n \"cloze_format\": \"After buying green bananas or unripe avocadoes, they can be kept in a brown bag to ripen. The hormone released by the fruit and trapped in the bag is probably ___.\",\n \"normal_format\": \"After buying green bananas or unripe avocadoes, they can be kept in a brown bag to ripen. What is the hormone that released by the fruit and trapped in the bag?\",\n \"question_choices\": [\n \"abscisic acid\",\n \"cytokinin\",\n \"ethylene\",\n \"gibberellic acid\"\n ],\n \"question_id\": \"fs-idm41201088\",\n \"question_text\": \"After buying green bananas or unripe avocadoes, they can be kept in a brown bag to ripen. The hormone released by the fruit and trapped in the bag is probably:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"abscisic acid\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The plant hormone abscisic acid ( ABA ) was first discovered as the agent that causes the abscission or dropping of cotton bolls . <hl> However , more recent studies indicate that ABA plays only a minor role in the abscission process . ABA accumulates as a response to stressful environmental conditions , such as dehydration , cold temperatures , or shortened day lengths . Its activity counters many of the growth-promoting effects of GAs and auxins . <hl> ABA inhibits stem elongation and induces dormancy in lateral buds . <hl>\",\n \"hl_sentences\": \"The plant hormone abscisic acid ( ABA ) was first discovered as the agent that causes the abscission or dropping of cotton bolls . ABA inhibits stem elongation and induces dormancy in lateral buds .\",\n \"question\": {\n \"cloze_format\": \"A decrease in the level of ___ releases seeds from dormancy.\",\n \"normal_format\": \"A decrease in the level of which hormone releases seeds from dormancy?\",\n \"question_choices\": [\n \"abscisic acid\",\n \"cytokinin\",\n \"ethylene\",\n \"gibberellic acid\"\n ],\n \"question_id\": \"fs-idp149917488\",\n \"question_text\": \"A decrease in the level of which hormone releases seeds from dormancy?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"thigmotropism\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The movement of a plant subjected to constant directional pressure is called thigmotropism , from the Greek words thigma meaning “ touch , ” and tropism implying “ direction . ” Tendrils are one example of this . <hl> The meristematic region of tendrils is very touch sensitive ; light touch will evoke a quick coiling response . <hl> Cells in contact with a support surface contract , whereas cells on the opposite side of the support expand ( Figure 30.14 ) . <hl> Application of jasmonic acid is sufficient to trigger tendril coiling without a mechanical stimulus . A thigmonastic response is a touch response independent of the direction of stimulus Figure 30.24 . In the Venus flytrap , two modified leaves are joined at a hinge and lined with thin fork-like tines along the outer edges . Tiny hairs are located inside the trap . When an insect brushes against these trigger hairs , touching two or more of them in succession , the leaves close quickly , trapping the prey . Glands on the leaf surface secrete enzymes that slowly digest the insect . The released nutrients are absorbed by the leaves , which reopen for the next meal . Thigmomorphogenesis is a slow developmental change in the shape of a plant subjected to continuous mechanical stress . When trees bend in the wind , for example , growth is usually stunted and the trunk thickens . Strengthening tissue , especially xylem , is produced to add stiffness to resist the wind ’ s force . Researchers hypothesize that mechanical strain induces growth and differentiation to strengthen the tissues . Ethylene and jasmonate are likely involved in thigmomorphogenesis .\",\n \"hl_sentences\": \"The movement of a plant subjected to constant directional pressure is called thigmotropism , from the Greek words thigma meaning “ touch , ” and tropism implying “ direction . ” Tendrils are one example of this . Cells in contact with a support surface contract , whereas cells on the opposite side of the support expand ( Figure 30.14 ) .\",\n \"question\": {\n \"cloze_format\": \"A seedling germinating under a stone grows at an angle away from the stone and upward. This response to touch is called ________.\",\n \"normal_format\": \"A seedling germinating under a stone grows at an angle away from the stone and upward. What is this response to touch called?\",\n \"question_choices\": [\n \"gravitropism\",\n \"thigmonasty\",\n \"thigmotropism\",\n \"skototropism\"\n ],\n \"question_id\": \"fs-idp109014384\",\n \"question_text\": \"A seedling germinating under a stone grows at an angle away from the stone and upward. This response to touch is called ________.\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":30,"string":"30"},"chapter_text":{"kind":"string","value":"30.1 The Plant Body Learning Objectives By the end of this section, you will be able to:\n\n Describe the shoot organ system and the root organ system \n\n Distinguish between meristematic tissue and permanent tissue \n\n Identify and describe the three regions where plant growth occurs \n\n Summarize the roles of dermal tissue, vascular tissue, and ground tissue \n\n Compare simple plant tissue with complex plant tissue \n\n Like animals, plants contain cells with organelles in which specific metabolic activities take place. Unlike animals, however, plants use energy from sunlight to form sugars during photosynthesis. In addition, plant cells have cell walls, plastids, and a large central vacuole: structures that are not found in animal cells. Each of these cellular structures plays a specific role in plant structure and function. \n\n Link to Learning \n\n Watch Botany Without Borders , a video produced by the Botanical Society of America about the importance of plants. \n\n Plant Organ Systems \n\n In plants, just as in animals, similar cells working together form a tissue. When different types of tissues work together to perform a unique function, they form an organ; organs working together form organ systems. Vascular plants have two distinct organ systems: a shoot system, and a root system. The shoot system consists of two portions: the vegetative (non-reproductive) parts of the plant, such as the leaves and the stems, and the reproductive parts of the plant, which include flowers and fruits. The shoot system generally grows above ground, where it absorbs the light needed for photosynthesis. The root system , which supports the plants and absorbs water and minerals, is usually underground. Figure 30.2 shows the organ systems of a typical plant. \n\n Plant Tissues \n\n Plants are multicellular eukaryotes with tissue systems made of various cell types that carry out specific functions. Plant tissue systems fall into one of two general types: meristematic tissue, and permanent (or non-meristematic) tissue. Cells of the meristematic tissue are found in meristems , which are plant regions of continuous cell division and growth. Meristematic tissue cells are either undifferentiated or incompletely differentiated, and they continue to divide and contribute to the growth of the plant. In contrast, permanent tissue consists of plant cells that are no longer actively dividing. \n\n Meristematic tissues consist of three types, based on their location in the plant. Apical meristems contain meristematic tissue located at the tips of stems and roots, which enable a plant to extend in length. Lateral meristems facilitate growth in thickness or girth in a maturing plant. Intercalary meristems occur only in monocots, at the bases of leaf blades and at nodes (the areas where leaves attach to a stem). This tissue enables the monocot leaf blade to increase in length from the leaf base; for example, it allows lawn grass leaves to elongate even after repeated mowing. \n\n Meristems produce cells that quickly differentiate, or specialize, and become permanent tissue. Such cells take on specific roles and lose their ability to divide further. They differentiate into three main types: dermal, vascular, and ground tissue. Dermal tissue covers and protects the plant, and vascular tissue transports water, minerals, and sugars to different parts of the plant. Ground tissue serves as a site for photosynthesis, provides a supporting matrix for the vascular tissue, and helps to store water and sugars. \n\n Secondary tissues are either simple (composed of similar cell types) or complex (composed of different cell types). Dermal tissue, for example, is a simple tissue that covers the outer surface of the plant and controls gas exchange. Vascular tissue is an example of a complex tissue, and is made of two specialized conducting tissues: xylem and phloem. Xylem tissue transports water and nutrients from the roots to different parts of the plant, and includes three different cell types: vessel elements and tracheids (both of which conduct water), and xylem parenchyma. Phloem tissue, which transports organic compounds from the site of photosynthesis to other parts of the plant, consists of four different cell types: sieve cells (which conduct photosynthates), companion cells, phloem parenchyma, and phloem fibers. Unlike xylem conducting cells, phloem conducting cells are alive at maturity. The xylem and phloem always lie adjacent to each other ( Figure 30.3 ). In stems, the xylem and the phloem form a structure called a vascular bundle ; in roots, this is termed the vascular stele or vascular cylinder . \n30.2 Stems Learning Objectives By the end of this section, you will be able to:\n\n Describe the main function and basic structure of stems \n\n Compare and contrast the roles of dermal tissue, vascular tissue, and ground tissue \n\n Distinguish between primary growth and secondary growth in stems \n\n Summarize the origin of annual rings \n\n List and describe examples of modified stems \n\n Stems are a part of the shoot system of a plant. They may range in length from a few millimeters to hundreds of meters, and also vary in diameter, depending on the plant type. Stems are usually above ground, although the stems of some plants, such as the potato, also grow underground. Stems may be herbaceous (soft) or woody in nature. Their main function is to provide support to the plant, holding leaves, flowers and buds; in some cases, stems also store food for the plant. A stem may be unbranched, like that of a palm tree, or it may be highly branched, like that of a magnolia tree. The stem of the plant connects the roots to the leaves, helping to transport absorbed water and minerals to different parts of the plant. It also helps to transport the products of photosynthesis, namely sugars, from the leaves to the rest of the plant. \n\n Plant stems, whether above or below ground, are characterized by the presence of nodes and internodes ( Figure 30.4 ). Nodes are points of attachment for leaves, aerial roots, and flowers. The stem region between two nodes is called an internode . The stalk that extends from the stem to the base of the leaf is the petiole. An axillary bud is usually found in the axil—the area between the base of a leaf and the stem—where it can give rise to a branch or a flower. The apex (tip) of the shoot contains the apical meristem within the apical bud . \n\n Stem Anatomy \n\n The stem and other plant organs arise from the ground tissue, and are primarily made up of simple tissues formed from three types of cells: parenchyma, collenchyma, and sclerenchyma cells. \n\n Parenchyma cells are the most common plant cells ( Figure 30.5 ). They are found in the stem, the root, the inside of the leaf, and the pulp of the fruit. Parenchyma cells are responsible for metabolic functions, such as photosynthesis, and they help repair and heal wounds. Some parenchyma cells also store starch. \n\n Collenchyma cells are elongated cells with unevenly thickened walls ( Figure 30.6 ). They provide structural support, mainly to the stem and leaves. These cells are alive at maturity and are usually found below the epidermis. The “strings” of a celery stalk are an example of collenchyma cells. \n\n Sclerenchyma cells also provide support to the plant, but unlike collenchyma cells, many of them are dead at maturity. There are two types of sclerenchyma cells: fibers and sclereids. Both types have secondary cell walls that are thickened with deposits of lignin, an organic compound that is a key component of wood. Fibers are long, slender cells; sclereids are smaller-sized. Sclereids give pears their gritty texture. Humans use sclerenchyma fibers to make linen and rope ( Figure 30.7 ). \n\n Visual Connection \n\n Which layers of the stem are made of parenchyma cells? \n\n cortex and pith \n\n phloem \n\n sclerenchyma \n\n xylem \n\n Like the rest of the plant, the stem has three tissue systems: dermal, vascular, and ground tissue. Each is distinguished by characteristic cell types that perform specific tasks necessary for the plant’s growth and survival. \n\n Dermal Tissue \n\n The dermal tissue of the stem consists primarily of epidermis , a single layer of cells covering and protecting the underlying tissue. Woody plants have a tough, waterproof outer layer of cork cells commonly known as bark , which further protects the plant from damage. Epidermal cells are the most numerous and least differentiated of the cells in the epidermis. The epidermis of a leaf also contains openings known as stomata, through which the exchange of gases takes place ( Figure 30.8 ). Two cells, known as guard cells , surround each leaf stoma, controlling its opening and closing and thus regulating the uptake of carbon dioxide and the release of oxygen and water vapor. Trichomes are hair-like structures on the epidermal surface. They help to reduce transpiration (the loss of water by aboveground plant parts), increase solar reflectance, and store compounds that defend the leaves against predation by herbivores. \n\n Vascular Tissue \n\n The xylem and phloem that make up the vascular tissue of the stem are arranged in distinct strands called vascular bundles, which run up and down the length of the stem. When the stem is viewed in cross section, the vascular bundles of dicot stems are arranged in a ring. In plants with stems that live for more than one year, the individual bundles grow together and produce the characteristic growth rings. In monocot stems, the vascular bundles are randomly scattered throughout the ground tissue ( Figure 30.9 ). \n\n Xylem tissue has three types of cells: xylem parenchyma, tracheids, and vessel elements. The latter two types conduct water and are dead at maturity. Tracheids are xylem cells with thick secondary cell walls that are lignified. Water moves from one tracheid to another through regions on the side walls known as pits, where secondary walls are absent. Vessel elements are xylem cells with thinner walls; they are shorter than tracheids. Each vessel element is connected to the next by means of a perforation plate at the end walls of the element. Water moves through the perforation plates to travel up the plant. \n\n Phloem tissue is composed of sieve-tube cells, companion cells, phloem parenchyma, and phloem fibers. A series of sieve-tube cells (also called sieve-tube elements) are arranged end to end to make up a long sieve tube, which transports organic substances such as sugars and amino acids. The sugars flow from one sieve-tube cell to the next through perforated sieve plates, which are found at the end junctions between two cells. Although still alive at maturity, the nucleus and other cell components of the sieve-tube cells have disintegrated. Companion cells are found alongside the sieve-tube cells, providing them with metabolic support. The companion cells contain more ribosomes and mitochondria than the sieve-tube cells, which lack some cellular organelles. \n\n Ground Tissue \n\n Ground tissue is mostly made up of parenchyma cells, but may also contain collenchyma and sclerenchyma cells that help support the stem. The ground tissue towards the interior of the vascular tissue in a stem or root is known as pith , while the layer of tissue between the vascular tissue and the epidermis is known as the cortex . \n\n Growth in Stems \n\n Growth in plants occurs as the stems and roots lengthen. Some plants, especially those that are woody, also increase in thickness during their life span. The increase in length of the shoot and the root is referred to as primary growth , and is the result of cell division in the shoot apical meristem. Secondary growth is characterized by an increase in thickness or girth of the plant, and is caused by cell division in the lateral meristem. Figure 30.10 shows the areas of primary and secondary growth in a plant. Herbaceous plants mostly undergo primary growth, with hardly any secondary growth or increase in thickness. Secondary growth or “wood” is noticeable in woody plants; it occurs in some dicots, but occurs very rarely in monocots. \n\n Some plant parts, such as stems and roots, continue to grow throughout a plant’s life: a phenomenon called indeterminate growth. Other plant parts, such as leaves and flowers, exhibit determinate growth, which ceases when a plant part reaches a particular size. \n\n Primary Growth \n\n Most primary growth occurs at the apices, or tips, of stems and roots. Primary growth is a result of rapidly dividing cells in the apical meristems at the shoot tip and root tip. Subsequent cell elongation also contributes to primary growth. The growth of shoots and roots during primary growth enables plants to continuously seek water (roots) or sunlight (shoots). \n\n The influence of the apical bud on overall plant growth is known as apical dominance, which diminishes the growth of axillary buds that form along the sides of branches and stems. Most coniferous trees exhibit strong apical dominance, thus producing the typical conical Christmas tree shape. If the apical bud is removed, then the axillary buds will start forming lateral branches. Gardeners make use of this fact when they prune plants by cutting off the tops of branches, thus encouraging the axillary buds to grow out, giving the plant a bushy shape. \n\n Link to Learning \n\n Watch this BBC Nature video showing how time-lapse photography captures plant growth at high speed. \n\n Secondary Growth \n\n The increase in stem thickness that results from secondary growth is due to the activity of the lateral meristems, which are lacking in herbaceous plants. Lateral meristems include the vascular cambium and, in woody plants, the cork cambium (see Figure 30.10 ). The vascular cambium is located just outside the primary xylem and to the interior of the primary phloem. The cells of the vascular cambium divide and form secondary xylem (tracheids and vessel elements) to the inside, and secondary phloem (sieve elements and companion cells) to the outside. The thickening of the stem that occurs in secondary growth is due to the formation of secondary phloem and secondary xylem by the vascular cambium, plus the action of cork cambium, which forms the tough outermost layer of the stem. The cells of the secondary xylem contain lignin, which provides hardiness and strength. \n\n In woody plants, cork cambium is the outermost lateral meristem. It produces cork cells (bark) containing a waxy substance known as suberin that can repel water. The bark protects the plant against physical damage and helps reduce water loss. The cork cambium also produces a layer of cells known as phelloderm, which grows inward from the cambium. The cork cambium, cork cells, and phelloderm are collectively termed the periderm . The periderm substitutes for the epidermis in mature plants. In some plants, the periderm has many openings, known as lenticels , which allow the interior cells to exchange gases with the outside atmosphere ( Figure 30.11 ). This supplies oxygen to the living and metabolically active cells of the cortex, xylem and phloem. \n\n Annual Rings \n\n The activity of the vascular cambium gives rise to annual growth rings. During the spring growing season, cells of the secondary xylem have a large internal diameter and their primary cell walls are not extensively thickened. This is known as early wood, or spring wood. During the fall season, the secondary xylem develops thickened cell walls, forming late wood, or autumn wood, which is denser than early wood. This alternation of early and late wood is due largely to a seasonal decrease in the number of vessel elements and a seasonal increase in the number of tracheids. It results in the formation of an annual ring, which can be seen as a circular ring in the cross section of the stem ( Figure 30.12 ). An examination of the number of annual rings and their nature (such as their size and cell wall thickness) can reveal the age of the tree and the prevailing climatic conditions during each season. \n\n Stem Modifications \n\n Some plant species have modified stems that are especially suited to a particular habitat and environment ( Figure 30.13 ). A rhizome is a modified stem that grows horizontally underground and has nodes and internodes. Vertical shoots may arise from the buds on the rhizome of some plants, such as ginger and ferns. Corms are similar to rhizomes, except they are more rounded and fleshy (such as in gladiolus). Corms contain stored food that enables some plants to survive the winter. Stolons are stems that run almost parallel to the ground, or just below the surface, and can give rise to new plants at the nodes. Runners are a type of stolon that runs above the ground and produces new clone plants at nodes at varying intervals: strawberries are an example. Tubers are modified stems that may store starch, as seen in the potato ( Solanum sp.). Tubers arise as swollen ends of stolons, and contain many adventitious or unusual buds (familiar to us as the “eyes” on potatoes). A bulb , which functions as an underground storage unit, is a modification of a stem that has the appearance of enlarged fleshy leaves emerging from the stem or surrounding the base of the stem, as seen in the iris. \n\n Link to Learning \n\n Watch botanist Wendy Hodgson, of Desert Botanical Garden in Phoenix, Arizona, explain how agave plants were cultivated for food hundreds of years ago in the Arizona desert in this video: Finding the Roots of an Ancient Crop. \n\n Some aerial modifications of stems are tendrils and thorns ( Figure 30.14 ). Tendrils are slender, twining strands that enable a plant (like a vine or pumpkin) to seek support by climbing on other surfaces. Thorns are modified branches appearing as sharp outgrowths that protect the plant; common examples include roses, Osage orange and devil’s walking stick. \n30.3 Roots Learning Objectives By the end of this section, you will be able to:\n\n Identify the two types of root systems \n\n Describe the three zones of the root tip and summarize the role of each zone in root growth \n\n Describe the structure of the root \n\n List and describe examples of modified roots \n\n The roots of seed plants have three major functions: anchoring the plant to the soil, absorbing water and minerals and transporting them upwards, and storing the products of photosynthesis. Some roots are modified to absorb moisture and exchange gases. Most roots are underground. Some plants, however, also have adventitious roots , which emerge above the ground from the shoot. \n\n Types of Root Systems \n\n Root systems are mainly of two types ( Figure 30.15 ). Dicots have a tap root system, while monocots have a fibrous root system. A tap root system has a main root that grows down vertically, and from which many smaller lateral roots arise. Dandelions are a good example; their tap roots usually break off when trying to pull these weeds, and they can regrow another shoot from the remaining root). A tap root system penetrates deep into the soil. In contrast, a fibrous root system is located closer to the soil surface, and forms a dense network of roots that also helps prevent soil erosion (lawn grasses are a good example, as are wheat, rice, and corn). Some plants have a combination of tap roots and fibrous roots. Plants that grow in dry areas often have deep root systems, whereas plants growing in areas with abundant water are likely to have shallower root systems. \n\n Root Growth and Anatomy \n\n Root growth begins with seed germination. When the plant embryo emerges from the seed, the radicle of the embryo forms the root system. The tip of the root is protected by the root cap , a structure exclusive to roots and unlike any other plant structure. The root cap is continuously replaced because it gets damaged easily as the root pushes through soil. The root tip can be divided into three zones: a zone of cell division, a zone of elongation, and a zone of maturation and differentiation ( Figure 30.16 ). The zone of cell division is closest to the root tip; it is made up of the actively dividing cells of the root meristem. The zone of elongation is where the newly formed cells increase in length, thereby lengthening the root. Beginning at the first root hair is the zone of cell maturation where the root cells begin to differentiate into special cell types. All three zones are in the first centimeter or so of the root tip. \n\n The root has an outer layer of cells called the epidermis, which surrounds areas of ground tissue and vascular tissue. The epidermis provides protection and helps in absorption. Root hairs , which are extensions of root epidermal cells, increase the surface area of the root, greatly contributing to the absorption of water and minerals. \n\n Inside the root, the ground tissue forms two regions: the cortex and the pith ( Figure 30.17 ). Compared to stems, roots have lots of cortex and little pith. Both regions include cells that store photosynthetic products. The cortex is between the epidermis and the vascular tissue, whereas the pith lies between the vascular tissue and the center of the root. \n\n The vascular tissue in the root is arranged in the inner portion of the root, which is called the stele ( Figure 30.18 ). A layer of cells known as the endodermis separates the stele from the ground tissue in the outer portion of the root. The endodermis is exclusive to roots, and serves as a checkpoint for materials entering the root’s vascular system. A waxy substance called suberin is present on the walls of the endodermal cells. This waxy region, known as the Casparian strip , forces water and solutes to cross the plasma membranes of endodermal cells instead of slipping between the cells. This ensures that only materials required by the root pass through the endodermis, while toxic substances and pathogens are generally excluded. The outermost cell layer of the root’s vascular tissue is the pericycle , an area that can give rise to lateral roots. In dicot roots, the xylem and phloem of the stele are arranged alternately in an X shape, whereas in monocot roots, the vascular tissue is arranged in a ring around the pith. \n\n Root Modifications \n\n Root structures may be modified for specific purposes. For example, some roots are bulbous and store starch. Aerial roots and prop roots are two forms of aboveground roots that provide additional support to anchor the plant. Tap roots, such as carrots, turnips, and beets, are examples of roots that are modified for food storage ( Figure 30.19 ). \n\n Epiphytic roots enable a plant to grow on another plant. For example, the epiphytic roots of orchids develop a spongy tissue to absorb moisture. The banyan tree ( Ficus sp.) begins as an epiphyte, germinating in the branches of a host tree; aerial roots develop from the branches and eventually reach the ground, providing additional support ( Figure 30.20 ). In screwpine ( Pandanus sp.), a palm-like tree that grows in sandy tropical soils, aboveground prop roots develop from the nodes to provide additional support. \n30.4 Leaves Learning Objectives By the end of this section, you will be able to:\n\n Identify the parts of a typical leaf \n\n Describe the internal structure and function of a leaf \n\n Compare and contrast simple leaves and compound leaves \n\n List and describe examples of modified leaves \n\n Leaves are the main sites for photosynthesis: the process by which plants synthesize food. Most leaves are usually green, due to the presence of chlorophyll in the leaf cells. However, some leaves may have different colors, caused by other plant pigments that mask the green chlorophyll. \n\n The thickness, shape, and size of leaves are adapted to the environment. Each variation helps a plant species maximize its chances of survival in a particular habitat. Usually, the leaves of plants growing in tropical rainforests have larger surface areas than those of plants growing in deserts or very cold conditions, which are likely to have a smaller surface area to minimize water loss. \n\n Structure of a Typical Leaf \n\n Each leaf typically has a leaf blade called the lamina , which is also the widest part of the leaf. Some leaves are attached to the plant stem by a petiole . Leaves that do not have a petiole and are directly attached to the plant stem are called sessile leaves. Small green appendages usually found at the base of the petiole are known as stipules . Most leaves have a midrib, which travels the length of the leaf and branches to each side to produce veins of vascular tissue. The edge of the leaf is called the margin. Figure 30.21 shows the structure of a typical eudicot leaf. \n\n Within each leaf, the vascular tissue forms veins. The arrangement of veins in a leaf is called the venation pattern. Monocots and dicots differ in their patterns of venation ( Figure 30.22 ). Monocots have parallel venation; the veins run in straight lines across the length of the leaf without converging at a point. In dicots, however, the veins of the leaf have a net-like appearance, forming a pattern known as reticulate venation. One extant plant, the Ginkgo biloba , has dichotomous venation where the veins fork. \n\n Leaf Arrangement \n\n The arrangement of leaves on a stem is known as phyllotaxy . The number and placement of a plant’s leaves will vary depending on the species, with each species exhibiting a characteristic leaf arrangement. Leaves are classified as either alternate, spiral, or opposite. Plants that have only one leaf per node have leaves that are said to be either alternate—meaning the leaves alternate on each side of the stem in a flat plane—or spiral, meaning the leaves are arrayed in a spiral along the stem. In an opposite leaf arrangement, two leaves arise at the same point, with the leaves connecting opposite each other along the branch. If there are three or more leaves connected at a node, the leaf arrangement is classified as whorled . \n\n Leaf Form \n\n Leaves may be simple or compound ( Figure 30.23 ). In a simple leaf , the blade is either completely undivided—as in the banana leaf—or it has lobes, but the separation does not reach the midrib, as in the maple leaf. In a compound leaf , the leaf blade is completely divided, forming leaflets, as in the locust tree. Each leaflet may have its own stalk, but is attached to the rachis. A palmately compound leaf resembles the palm of a hand, with leaflets radiating outwards from one point Examples include the leaves of poison ivy, the buckeye tree, or the familiar houseplant Schefflera sp. (common name “umbrella plant”). Pinnately compound leaves take their name from their feather-like appearance; the leaflets are arranged along the midrib, as in rose leaves ( Rosa sp.), or the leaves of hickory, pecan, ash, or walnut trees. \n\n Leaf Structure and Function \n\n The outermost layer of the leaf is the epidermis; it is present on both sides of the leaf and is called the upper and lower epidermis, respectively. Botanists call the upper side the adaxial surface (or adaxis) and the lower side the abaxial surface (or abaxis). The epidermis helps in the regulation of gas exchange. It contains stomata ( Figure 30.24 ): openings through which the exchange of gases takes place. Two guard cells surround each stoma, regulating its opening and closing. \n\n The epidermis is usually one cell layer thick; however, in plants that grow in very hot or very cold conditions, the epidermis may be several layers thick to protect against excessive water loss from transpiration. A waxy layer known as the cuticle covers the leaves of all plant species. The cuticle reduces the rate of water loss from the leaf surface. Other leaves may have small hairs (trichomes) on the leaf surface. Trichomes help to deter herbivory by restricting insect movements, or by storing toxic or bad-tasting compounds; they can also reduce the rate of transpiration by blocking air flow across the leaf surface ( Figure 30.25 ). \n\n Below the epidermis of dicot leaves are layers of cells known as the mesophyll, or “middle leaf.” The mesophyll of most leaves typically contains two arrangements of parenchyma cells: the palisade parenchyma and spongy parenchyma ( Figure 30.26 ). The palisade parenchyma (also called the palisade mesophyll) has column-shaped, tightly packed cells, and may be present in one, two, or three layers. Below the palisade parenchyma are loosely arranged cells of an irregular shape. These are the cells of the spongy parenchyma (or spongy mesophyll). The air space found between the spongy parenchyma cells allows gaseous exchange between the leaf and the outside atmosphere through the stomata. In aquatic plants, the intercellular spaces in the spongy parenchyma help the leaf float. Both layers of the mesophyll contain many chloroplasts. Guard cells are the only epidermal cells to contain chloroplasts. Like the stem, the leaf contains vascular bundles composed of xylem and phloem ( Figure 30.27 ). The xylem consists of tracheids and vessels, which transport water and minerals to the leaves. The phloem transports the photosynthetic products from the leaf to the other parts of the plant. A single vascular bundle, no matter how large or small, always contains both xylem and phloem tissues. \n\n Leaf Adaptations Coniferous plant species that thrive in cold environments, like spruce, fir, and pine, have leaves that are reduced in size and needle-like in appearance. These needle-like leaves have sunken stomata and a smaller surface area: two attributes that aid in reducing water loss. In hot climates, plants such as cacti have leaves that are reduced to spines, which in combination with their succulent stems, help to conserve water. Many aquatic plants have leaves with wide lamina that can float on the surface of the water, and a thick waxy cuticle on the leaf surface that repels water. Link to Learning \n\n Watch “The Pale Pitcher Plant” episode of the video series Plants Are Cool, Too, a Botanical Society of America video about a carnivorous plant species found in Louisiana. \n\n Evolution Connection Plant Adaptations in Resource-Deficient Environments \n\n Roots, stems, and leaves are structured to ensure that a plant can obtain the required sunlight, water, soil nutrients, and oxygen resources. Some remarkable adaptations have evolved to enable plant species to thrive in less than ideal habitats, where one or more of these resources is in short supply. \n\n In tropical rainforests, light is often scarce, since many trees and plants grow close together and block much of the sunlight from reaching the forest floor. Many tropical plant species have exceptionally broad leaves to maximize the capture of sunlight. Other species are epiphytes: plants that grow on other plants that serve as a physical support. Such plants are able to grow high up in the canopy atop the branches of other trees, where sunlight is more plentiful. Epiphytes live on rain and minerals collected in the branches and leaves of the supporting plant. Bromeliads (members of the pineapple family), ferns, and orchids are examples of tropical epiphytes ( Figure 30.28 ). Many epiphytes have specialized tissues that enable them to efficiently capture and store water. \n\n Some plants have special adaptations that help them to survive in nutrient-poor environments. Carnivorous plants, such as the Venus flytrap and the pitcher plant ( Figure 30.29 ), grow in bogs where the soil is low in nitrogen. In these plants, leaves are modified to capture insects. The insect-capturing leaves may have evolved to provide these plants with a supplementary source of much-needed nitrogen. \n\n Many swamp plants have adaptations that enable them to thrive in wet areas, where their roots grow submerged underwater. In these aquatic areas, the soil is unstable and little oxygen is available to reach the roots. Trees such as mangroves ( Rhizophora sp.) growing in coastal waters produce aboveground roots that help support the tree ( Figure 30.30 ). Some species of mangroves, as well as cypress trees, have pneumatophores: upward-growing roots containing pores and pockets of tissue specialized for gas exchange. Wild rice is an aquatic plant with large air spaces in the root cortex. The air-filled tissue—called aerenchyma—provides a path for oxygen to diffuse down to the root tips, which are embedded in oxygen-poor bottom sediments. \n\n Link to Learning \n\n Watch Venus Flytraps: Jaws of Death , an extraordinary BBC close-up of the Venus flytrap in action.\n\n Click to view content \n30.5 Transport of Water and Solutes in Plants Learning Objectives By the end of this section, you will be able to:\n\n Define water potential and explain how it is influenced by solutes, pressure, gravity, and the matric potential \n\n Describe how water potential, evapotranspiration, and stomatal regulation influence how water is transported in plants \n\n Explain how photosynthates are transported in plants \n\n The structure of plant roots, stems, and leaves facilitates the transport of water, nutrients, and photosynthates throughout the plant. The phloem and xylem are the main tissues responsible for this movement. Water potential, evapotranspiration, and stomatal regulation influence how water and nutrients are transported in plants. To understand how these processes work, we must first understand the energetics of water potential. \n\n Water Potential \n\n Plants are phenomenal hydraulic engineers. Using only the basic laws of physics and the simple manipulation of potential energy, plants can move water to the top of a 116-meter-tall tree ( Figure 30.31 a ). Plants can also use hydraulics to generate enough force to split rocks and buckle sidewalks ( Figure 30.31 b ). Plants achieve this because of water potential. Water potential is a measure of the potential energy in water. Plant physiologists are not interested in the energy in any one particular aqueous system, but are very interested in water movement between two systems. In practical terms, therefore, water potential is the difference in potential energy between a given water sample and pure water (at atmospheric pressure and ambient temperature). Water potential is denoted by the Greek letter ψ ( psi ) and is expressed in units of pressure (pressure is a form of energy) called megapascals (MPa). The potential of pure water (Ψ w pure H2O ) is, by convenience of definition, designated a value of zero (even though pure water contains plenty of potential energy, that energy is ignored). Water potential values for the water in a plant root, stem, or leaf are therefore expressed relative to Ψ w pure H2O . \n\n The water potential in plant solutions is influenced by solute concentration, pressure, gravity, and factors called matrix effects. Water potential can be broken down into its individual components using the following equation: \n\n Ψ \n\n system \n\n = \n\n Ψ \n\n total \n\n = \n\n Ψ \n\n s \n\n + \n\n Ψ \n\n p \n\n + \n\n Ψ \n\n g \n\n + \n\n Ψ \n\n m \n\n Ψ \n\n system \n\n = \n\n Ψ \n\n total \n\n = \n\n Ψ \n\n s \n\n + \n\n Ψ \n\n p \n\n + \n\n Ψ \n\n g \n\n + \n\n Ψ \n\n m \n\n where Ψ s , Ψ p , Ψ g , and Ψ m refer to the solute, pressure, gravity, and matric potentials, respectively. “System” can refer to the water potential of the soil water (Ψ soil ), root water (Ψ root ), stem water (Ψ stem ), leaf water (Ψ leaf ) or the water in the atmosphere (Ψ atmosphere ): whichever aqueous system is under consideration. As the individual components change, they raise or lower the total water potential of a system. When this happens, water moves to equilibrate, moving from the system or compartment with a higher water potential to the system or compartment with a lower water potential. This brings the difference in water potential between the two systems (ΔΨ) back to zero (ΔΨ = 0). Therefore, for water to move through the plant from the soil to the air (a process called transpiration), Ψ soil must be > Ψ root > Ψ stem > Ψ leaf > Ψ atmosphere . \n\n Water only moves in response to ΔΨ, not in response to the individual components. However, because the individual components influence the total Ψ system , by manipulating the individual components (especially Ψ s ), a plant can control water movement. \n\n Solute Potential \n\n Solute potential (Ψ s ), also called osmotic potential, is negative in a plant cell and zero in distilled water. Typical values for cell cytoplasm are –0.5 to –1.0 MPa. Solutes reduce water potential (resulting in a negative Ψ w ) by consuming some of the potential energy available in the water. Solute molecules can dissolve in water because water molecules can bind to them via hydrogen bonds; a hydrophobic molecule like oil, which cannot bind to water, cannot go into solution. The energy in the hydrogen bonds between solute molecules and water is no longer available to do work in the system because it is tied up in the bond. In other words, the amount of available potential energy is reduced when solutes are added to an aqueous system. Thus, Ψ s decreases with increasing solute concentration. Because Ψ s is one of the four components of Ψ system or Ψ total , a decrease in Ψ s will cause a decrease in Ψ total . The internal water potential of a plant cell is more negative than pure water because of the cytoplasm’s high solute content ( Figure 30.32 ). Because of this difference in water potential water will move from the soil into a plant’s root cells via the process of osmosis. This is why solute potential is sometimes called osmotic potential. Plant cells can metabolically manipulate Ψ s (and by extension, Ψ total ) by adding or removing solute molecules. Therefore, plants have control over Ψ total via their ability to exert metabolic control over Ψ s . \n\n Visual Connection \n\n Positive water potential is placed on the left side of the tube by increasing Ψ p such that the water level rises on the right side. Could you equalize the water level on each side of the tube by adding solute, and if so, how? \n\n Pressure Potential \n\n Pressure potential (Ψ p ), also called turgor potential, may be positive or negative ( Figure 30.32 ). Because pressure is an expression of energy, the higher the pressure, the more potential energy in a system, and vice versa. Therefore, a positive Ψp (compression) increases Ψ total , and a negative Ψ p (tension) decreases Ψ total . Positive pressure inside cells is contained by the cell wall, producing turgor pressure. Pressure potentials are typically around 0.6–0.8 MPa, but can reach as high as 1.5 MPa in a well-watered plant. A Ψ p of 1.5 MPa equates to 210 pounds per square inch (1.5 MPa x 140 lb in -2 MPa -1 = 210 lb/in -2 ). As a comparison, most automobile tires are kept at a pressure of 30–34 psi. An example of the effect of turgor pressure is the wilting of leaves and their restoration after the plant has been watered ( Figure 30.33 ). Water is lost from the leaves via transpiration (approaching Ψ p = 0 MPa at the wilting point) and restored by uptake via the roots. A plant can manipulate Ψ p via its ability to manipulate Ψ s and by the process of osmosis. If a plant cell increases the cytoplasmic solute concentration, Ψ s will decline, Ψ total will decline, the ΔΨ between the cell and the surrounding tissue will decline, water will move into the cell by osmosis, and Ψ p will increase. Ψ p is also under indirect plant control via the opening and closing of stomata. Stomatal openings allow water to evaporate from the leaf, reducing Ψ p and Ψ total of the leaf and increasing ii between the water in the leaf and the petiole, thereby allowing water to flow from the petiole into the leaf. \n\n Gravity Potential \n\n Gravity potential (Ψ g ) is always negative to zero in a plant with no height. It always removes or consumes potential energy from the system. The force of gravity pulls water downwards to the soil, reducing the total amount of potential energy in the water in the plant (Ψ total ). The taller the plant, the taller the water column, and the more influential Ψ g becomes. On a cellular scale and in short plants, this effect is negligible and easily ignored. However, over the height of a tall tree like a giant coastal redwood, the gravitational pull of –0.1 MPa m -1 is equivalent to an extra 1 MPa of resistance that must be overcome for water to reach the leaves of the tallest trees. Plants are unable to manipulate Ψ g . \n\n Matric Potential Matric potential (Ψ m ) is always negative to zero. In a dry system, it can be as low as –2 MPa in a dry seed, and it is zero in a water-saturated system. The binding of water to a matrix always removes or consumes potential energy from the system. Ψ m is similar to solute potential because it involves tying up the energy in an aqueous system by forming hydrogen bonds between the water and some other component. However, in solute potential, the other components are soluble, hydrophilic solute molecules, whereas in Ψ m , the other components are insoluble, hydrophilic molecules of the plant cell wall. Every plant cell has a cellulosic cell wall and the cellulose in the cell walls is hydrophilic, producing a matrix for adhesion of water: hence the name matric potential. Ψ m is very large (negative) in dry tissues such as seeds or drought-affected soils. However, it quickly goes to zero as the seed takes up water or the soil hydrates. Ψ m cannot be manipulated by the plant and is typically ignored in well-watered roots, stems, and leaves. \n\n Movement of Water and Minerals in the Xylem \n\n Solutes, pressure, gravity, and matric potential are all important for the transport of water in plants. Water moves from an area of higher total water potential (higher Gibbs free energy) to an area of lower total water potential. Gibbs free energy is the energy associated with a chemical reaction that can be used to do work. This is expressed as ΔΨ. \n\n Transpiration is the loss of water from the plant through evaporation at the leaf surface. It is the main driver of water movement in the xylem. Transpiration is caused by the evaporation of water at the leaf–atmosphere interface; it creates negative pressure (tension) equivalent to –2 MPa at the leaf surface. This value varies greatly depending on the vapor pressure deficit, which can be negligible at high relative humidity (RH) and substantial at low RH. Water from the roots is pulled up by this tension. At night, when stomata shut and transpiration stops, the water is held in the stem and leaf by the adhesion of water to the cell walls of the xylem vessels and tracheids, and the cohesion of water molecules to each other. This is called the cohesion–tension theory of sap ascent. \n\n Inside the leaf at the cellular level, water on the surface of mesophyll cells saturates the cellulose microfibrils of the primary cell wall. The leaf contains many large intercellular air spaces for the exchange of oxygen for carbon dioxide, which is required for photosynthesis. The wet cell wall is exposed to this leaf internal air space, and the water on the surface of the cells evaporates into the air spaces, decreasing the thin film on the surface of the mesophyll cells. This decrease creates a greater tension on the water in the mesophyll cells ( Figure 30.34 ), thereby increasing the pull on the water in the xylem vessels. The xylem vessels and tracheids are structurally adapted to cope with large changes in pressure. Rings in the vessels maintain their tubular shape, much like the rings on a vacuum cleaner hose keep the hose open while it is under pressure. Small perforations between vessel elements reduce the number and size of gas bubbles that can form via a process called cavitation. The formation of gas bubbles in xylem interrupts the continuous stream of water from the base to the top of the plant, causing a break termed an embolism in the flow of xylem sap. The taller the tree, the greater the tension forces needed to pull water, and the more cavitation events. In larger trees, the resulting embolisms can plug xylem vessels, making them non-functional. \n\n Visual Connection \n\n Which of the following statements is false? \n\n Negative water potential draws water into the root hairs. Cohesion and adhesion draw water up the xylem. Transpiration draws water from the leaf. \n\n Negative water potential draws water into the root hairs. Cohesion and adhesion draw water up the phloem. Transpiration draws water from the leaf. \n\n Water potential decreases from the roots to the top of the plant. \n\n Water enters the plants through root hairs and exits through stoma. \n\n Transpiration —the loss of water vapor to the atmosphere through stomata—is a passive process, meaning that metabolic energy in the form of ATP is not required for water movement. The energy driving transpiration is the difference in energy between the water in the soil and the water in the atmosphere. However, transpiration is tightly controlled. \n\n Control of Transpiration \n\n The atmosphere to which the leaf is exposed drives transpiration, but also causes massive water loss from the plant. Up to 90 percent of the water taken up by roots may be lost through transpiration. \n\n Leaves are covered by a waxy cuticle on the outer surface that prevents the loss of water. Regulation of transpiration, therefore, is achieved primarily through the opening and closing of stomata on the leaf surface. Stomata are surrounded by two specialized cells called guard cells, which open and close in response to environmental cues such as light intensity and quality, leaf water status, and carbon dioxide concentrations. Stomata must open to allow air containing carbon dioxide and oxygen to diffuse into the leaf for photosynthesis and respiration. When stomata are open, however, water vapor is lost to the external environment, increasing the rate of transpiration. Therefore, plants must maintain a balance between efficient photosynthesis and water loss. \n\n Plants have evolved over time to adapt to their local environment and reduce transpiration( Figure 30.35 ). Desert plant (xerophytes) and plants that grow on other plants (epiphytes) have limited access to water. Such plants usually have a much thicker waxy cuticle than those growing in more moderate, well-watered environments (mesophytes). Aquatic plants (hydrophytes) also have their own set of anatomical and morphological leaf adaptations. \n\n Xerophytes and epiphytes often have a thick covering of trichomes or of stomata that are sunken below the leaf’s surface. Trichomes are specialized hair-like epidermal cells that secrete oils and substances. These adaptations impede air flow across the stomatal pore and reduce transpiration. Multiple epidermal layers are also commonly found in these types of plants. \n\n Transportation of Photosynthates in the Phloem \n\n Plants need an energy source to grow. In seeds and bulbs, food is stored in polymers (such as starch) that are converted by metabolic processes into sucrose for newly developing plants. Once green shoots and leaves are growing, plants are able to produce their own food by photosynthesizing. The products of photosynthesis are called photosynthates, which are usually in the form of simple sugars such as sucrose. \n\n Structures that produce photosynthates for the growing plant are referred to as sources . Sugars produced in sources, such as leaves, need to be delivered to growing parts of the plant via the phloem in a process called translocation . The points of sugar delivery, such as roots, young shoots, and developing seeds, are called sinks . Seeds, tubers, and bulbs can be either a source or a sink, depending on the plant’s stage of development and the season. \n\n The products from the source are usually translocated to the nearest sink through the phloem. For example, the highest leaves will send photosynthates upward to the growing shoot tip, whereas lower leaves will direct photosynthates downward to the roots. Intermediate leaves will send products in both directions, unlike the flow in the xylem, which is always unidirectional (soil to leaf to atmosphere). The pattern of photosynthate flow changes as the plant grows and develops. Photosynthates are directed primarily to the roots early on, to shoots and leaves during vegetative growth, and to seeds and fruits during reproductive development. They are also directed to tubers for storage. \n\n Translocation: Transport from Source to Sink \n\n Photosynthates, such as sucrose, are produced in the mesophyll cells of photosynthesizing leaves. From there they are translocated through the phloem to where they are used or stored. Mesophyll cells are connected by cytoplasmic channels called plasmodesmata. Photosynthates move through these channels to reach phloem sieve-tube elements (STEs) in the vascular bundles. From the mesophyll cells, the photosynthates are loaded into the phloem STEs. The sucrose is actively transported against its concentration gradient (a process requiring ATP) into the phloem cells using the electrochemical potential of the proton gradient. This is coupled to the uptake of sucrose with a carrier protein called the sucrose-H + symporter. Phloem STEs have reduced cytoplasmic contents, and are connected by a sieve plate with pores that allow for pressure-driven bulk flow, or translocation, of phloem sap. Companion cells are associated with STEs. They assist with metabolic activities and produce energy for the STEs ( Figure 30.36 ). \n\n Once in the phloem, the photosynthates are translocated to the closest sink. Phloem sap is an aqueous solution that contains up to 30 percent sugar, minerals, amino acids, and plant growth regulators. The high percentage of sugar decreases Ψ s, which decreases the total water potential and causes water to move by osmosis from the adjacent xylem into the phloem tubes, thereby increasing pressure. This increase in total water potential causes the bulk flow of phloem from source to sink ( Figure 30.37 ). Sucrose concentration in the sink cells is lower than in the phloem STEs because the sink sucrose has been metabolized for growth, or converted to starch for storage or other polymers, such as cellulose, for structural integrity. Unloading at the sink end of the phloem tube occurs by either diffusion or active transport of sucrose molecules from an area of high concentration to one of low concentration. Water diffuses from the phloem by osmosis and is then transpired or recycled via the xylem back into the phloem sap. \n30.6 Plant Sensory Systems and Responses Learning Objectives By the end of this section, you will be able to:\n\n Describe how red and blue light affect plant growth and metabolic activities \n\n Discuss gravitropism \n\n Understand how hormones affect plant growth and development \n\n Describe thigmotropism, thigmonastism, and thigmogenesis \n\n Explain how plants defend themselves from predators and respond to wounds \n\n Animals can respond to environmental factors by moving to a new location. Plants, however, are rooted in place and must respond to the surrounding environmental factors. Plants have sophisticated systems to detect and respond to light, gravity, temperature, and physical touch. Receptors sense environmental factors and relay the information to effector systems—often through intermediate chemical messengers—to bring about plant responses. \n\n Plant Responses to Light \n\n Plants have a number of sophisticated uses for light that go far beyond their ability to photosynthesize low-molecular-weight sugars using only carbon dioxide, light, and water. Photomorphogenesis is the growth and development of plants in response to light. It allows plants to optimize their use of light and space. Photoperiodism is the ability to use light to track time. Plants can tell the time of day and time of year by sensing and using various wavelengths of sunlight. Phototropism is a directional response that allows plants to grow towards, or even away from, light. \n\n The sensing of light in the environment is important to plants; it can be crucial for competition and survival. The response of plants to light is mediated by different photoreceptors, which are comprised of a protein covalently bonded to a light-absorbing pigment called a chromophore . Together, the two are called a chromoprotein. \n\n The red/far-red and violet-blue regions of the visible light spectrum trigger structural development in plants. Sensory photoreceptors absorb light in these particular regions of the visible light spectrum because of the quality of light available in the daylight spectrum. In terrestrial habitats, light absorption by chlorophylls peaks in the blue and red regions of the spectrum. As light filters through the canopy and the blue and red wavelengths are absorbed, the spectrum shifts to the far-red end, shifting the plant community to those plants better adapted to respond to far-red light. Blue-light receptors allow plants to gauge the direction and abundance of sunlight, which is rich in blue–green emissions. Water absorbs red light, which makes the detection of blue light essential for algae and aquatic plants. \n\n The Phytochrome System and the Red/Far-Red Response \n\n The phytochromes are a family of chromoproteins with a linear tetrapyrrole chromophore, similar to the ringed tetrapyrrole light-absorbing head group of chlorophyll. Phytochromes have two photo-interconvertible forms: Pr and Pfr. Pr absorbs red light (~667 nm) and is immediately converted to Pfr. Pfr absorbs far-red light (~730 nm) and is quickly converted back to Pr. Absorption of red or far-red light causes a massive change to the shape of the chromophore, altering the conformation and activity of the phytochrome protein to which it is bound. Pfr is the physiologically active form of the protein; therefore, exposure to red light yields physiological activity. Exposure to far-red light inhibits phytochrome activity. Together, the two forms represent the phytochrome system ( Figure 30.38 ). \n\n The phytochrome system acts as a biological light switch. It monitors the level, intensity, duration, and color of environmental light. The effect of red light is reversible by immediately shining far-red light on the sample, which converts the chromoprotein to the inactive Pr form. Additionally, Pfr can slowly revert to Pr in the dark, or break down over time. In all instances, the physiological response induced by red light is reversed. The active form of phytochrome (Pfr) can directly activate other molecules in the cytoplasm, or it can be trafficked to the nucleus, where it directly activates or represses specific gene expression. \n\n Once the phytochrome system evolved, plants adapted it to serve a variety of needs. Unfiltered, full sunlight contains much more red light than far-red light. Because chlorophyll absorbs strongly in the red region of the visible spectrum, but not in the far-red region, any plant in the shade of another plant on the forest floor will be exposed to red-depleted, far-red-enriched light. The preponderance of far-red light converts phytochrome in the shaded leaves to the Pr (inactive) form, slowing growth. The nearest non-shaded (or even less-shaded) areas on the forest floor have more red light; leaves exposed to these areas sense the red light, which activates the Pfr form and induces growth. In short, plant shoots use the phytochrome system to grow away from shade and towards light. Because competition for light is so fierce in a dense plant community, the evolutionary advantages of the phytochrome system are obvious. \n\n In seeds, the phytochrome system is not used to determine direction and quality of light (shaded versus unshaded). Instead, is it used merely to determine if there is any light at all. This is especially important in species with very small seeds, such as lettuce. Because of their size, lettuce seeds have few food reserves. Their seedlings cannot grow for long before they run out of fuel. If they germinated even a centimeter under the soil surface, the seedling would never make it into the sunlight and would die. In the dark, phytochrome is in the Pr (inactive form) and the seed will not germinate; it will only germinate if exposed to light at the surface of the soil. Upon exposure to light, Pr is converted to Pfr and germination proceeds. \n\n Plants also use the phytochrome system to sense the change of season. Photoperiodism is a biological response to the timing and duration of day and night. It controls flowering, setting of winter buds, and vegetative growth. Detection of seasonal changes is crucial to plant survival. Although temperature and light intensity influence plant growth, they are not reliable indicators of season because they may vary from one year to the next. Day length is a better indicator of the time of year. As stated above, unfiltered sunlight is rich in red light but deficient in far-red light. Therefore, at dawn, all the phytochrome molecules in a leaf quickly convert to the active Pfr form, and remain in that form until sunset. In the dark, the Pfr form takes hours to slowly revert back to the Pr form. If the night is long (as in winter), all of the Pfr form reverts. If the night is short (as in summer), a considerable amount of Pfr may remain at sunrise. By sensing the Pr/Pfr ratio at dawn, a plant can determine the length of the day/night cycle. In addition, leaves retain that information for several days, allowing a comparison between the length of the previous night and the preceding several nights. Shorter nights indicate springtime to the plant; when the nights become longer, autumn is approaching. This information, along with sensing temperature and water availability, allows plants to determine the time of the year and adjust their physiology accordingly. Short-day (long-night) plants use this information to flower in the late summer and early fall, when nights exceed a critical length (often eight or fewer hours). Long-day (short-night) plants flower during the spring, when darkness is less than a critical length (often eight to 15 hours). Not all plants use the phytochrome system in this way. Flowering in day-neutral plants is not regulated by daylength. \n\n Career Connection Horticulturalist \n\n The word “horticulturist” comes from the Latin words for garden ( hortus ) and culture ( cultura ). This career has been revolutionized by progress made in the understanding of plant responses to environmental stimuli. Growers of crops, fruit, vegetables, and flowers were previously constrained by having to time their sowing and harvesting according to the season. Now, horticulturists can manipulate plants to increase leaf, flower, or fruit production by understanding how environmental factors affect plant growth and development. \n\n Greenhouse management is an essential component of a horticulturist’s education. To lengthen the night, plants are covered with a blackout shade cloth. Long-day plants are irradiated with red light in winter to promote early flowering. For example, fluorescent (cool white) light high in blue wavelengths encourages leafy growth and is excellent for starting seedlings. Incandescent lamps (standard light bulbs) are rich in red light, and promote flowering in some plants. The timing of fruit ripening can be increased or delayed by applying plant hormones. Recently, considerable progress has been made in the development of plant breeds that are suited to different climates and resistant to pests and transportation damage. Both crop yield and quality have increased as a result of practical applications of the knowledge of plant responses to external stimuli and hormones. \n\n Horticulturists find employment in private and governmental laboratories, greenhouses, botanical gardens, and in the production or research fields. They improve crops by applying their knowledge of genetics and plant physiology. To prepare for a horticulture career, students take classes in botany, plant physiology, plant pathology, landscape design, and plant breeding. To complement these traditional courses, horticulture majors add studies in economics, business, computer science, and communications. \n\n The Blue Light Responses \n\n Phototropism—the directional bending of a plant toward or away from a light source—is a response to blue wavelengths of light. Positive phototropism is growth towards a light source ( Figure 30.39 ), while negative phototropism (also called skototropism) is growth away from light. \n\n The aptly-named phototropins are protein-based receptors responsible for mediating the phototropic response. Like all plant photoreceptors, phototropins consist of a protein portion and a light-absorbing portion, called the chromophore. In phototropins, the chromophore is a covalently-bound molecule of flavin; hence, phototropins belong to a class of proteins called flavoproteins. \n\n Other responses under the control of phototropins are leaf opening and closing, chloroplast movement, and the opening of stomata. However, of all responses controlled by phototropins, phototropism has been studied the longest and is the best understood. \n\n In their 1880 treatise The Power of Movements in Plants , Charles Darwin and his son Francis first described phototropism as the bending of seedlings toward light. Darwin observed that light was perceived by the tip of the plant (the apical meristem), but that the response (bending) took place in a different part of the plant. They concluded that the signal had to travel from the apical meristem to the base of the plant. \n\n In 1913, Peter Boysen-Jensen demonstrated that a chemical signal produced in the plant tip was responsible for the bending at the base. He cut off the tip of a seedling, covered the cut section with a layer of gelatin, and then replaced the tip. The seedling bent toward the light when illuminated. However, when impermeable mica flakes were inserted between the tip and the cut base, the seedling did not bend. A refinement of the experiment showed that the signal traveled on the shaded side of the seedling. When the mica plate was inserted on the illuminated side, the plant did bend towards the light. Therefore, the chemical signal was a growth stimulant because the phototropic response involved faster cell elongation on the shaded side than on the illuminated side. We now know that as light passes through a plant stem, it is diffracted and generates phototropin activation across the stem. Most activation occurs on the lit side, causing the plant hormone indole acetic acid (IAA) to accumulate on the shaded side. Stem cells elongate under influence of IAA. Cryptochromes are another class of blue-light absorbing photoreceptors that also contain a flavin-based chromophore. Cryptochromes set the plants 24-hour activity cycle, also know as its circadian rhythem, using blue light cues. There is some evidence that cryptochromes work together with phototropins to mediate the phototropic response. Link to Learning \n\n Use the navigation menu in the left panel of this website to view images of plants in motion. \n\n Plant Responses to Gravity \n\n Whether or not they germinate in the light or in total darkness, shoots usually sprout up from the ground, and roots grow downward into the ground. A plant laid on its side in the dark will send shoots upward when given enough time. Gravitropism ensures that roots grow into the soil and that shoots grow toward sunlight. Growth of the shoot apical tip upward is called negative gravitropism , whereas growth of the roots downward is called positive gravitropism . \n\n Amyloplasts (also known as statoliths ) are specialized plastids that contain starch granules and settle downward in response to gravity. Amyloplasts are found in shoots and in specialized cells of the root cap. When a plant is tilted, the statoliths drop to the new bottom cell wall. A few hours later, the shoot or root will show growth in the new vertical direction. \n\n The mechanism that mediates gravitropism is reasonably well understood. When amyloplasts settle to the bottom of the gravity-sensing cells in the root or shoot, they physically contact the endoplasmic reticulum (ER), causing the release of calcium ions from inside the ER. This calcium signaling in the cells causes polar transport of the plant hormone IAA to the bottom of the cell. In roots, a high concentration of IAA inhibits cell elongation. The effect slows growth on the lower side of the root, while cells develop normally on the upper side. IAA has the opposite effect in shoots, where a higher concentration at the lower side of the shoot stimulates cell expansion, causing the shoot to grow up. After the shoot or root begin to grow vertically, the amyloplasts return to their normal position. Other hypotheses—involving the entire cell in the gravitropism effect—have been proposed to explain why some mutants that lack amyloplasts may still exhibit a weak gravitropic response. \n\n Growth Responses \n\n A plant’s sensory response to external stimuli relies on chemical messengers (hormones). Plant hormones affect all aspects of plant life, from flowering to fruit setting and maturation, and from phototropism to leaf fall. Potentially every cell in a plant can produce plant hormones. They can act in their cell of origin or be transported to other portions of the plant body, with many plant responses involving the synergistic or antagonistic interaction of two or more hormones. In contrast, animal hormones are produced in specific glands and transported to a distant site for action, and they act alone. \n\n Plant hormones are a group of unrelated chemical substances that affect plant morphogenesis. Five major plant hormones are traditionally described: auxins (particularly IAA), cytokinins, gibberellins, ethylene, and abscisic acid. In addition, other nutrients and environmental conditions can be characterized as growth factors. \n\n Auxins \n\n The term auxin is derived from the Greek word auxein , which means \"to grow.\" Auxins are the main hormones responsible for cell elongation in phototropism and gravitropism. They also control the differentiation of meristem into vascular tissue, and promote leaf development and arrangement. While many synthetic auxins are used as herbicides, IAA is the only naturally occurring auxin that shows physiological activity. Apical dominance—the inhibition of lateral bud formation—is triggered by auxins produced in the apical meristem. Flowering, fruit setting and ripening, and inhibition of abscission (leaf falling) are other plant responses under the direct or indirect control of auxins. Auxins also act as a relay for the effects of the blue light and red/far-red responses. \n\n Commercial use of auxins is widespread in plant nurseries and for crop production. IAA is used as a rooting hormone to promote growth of adventitious roots on cuttings and detached leaves. Applying synthetic auxins to tomato plants in greenhouses promotes normal fruit development. Outdoor application of auxin promotes synchronization of fruit setting and dropping to coordinate the harvesting season. Fruits such as seedless cucumbers can be induced to set fruit by treating unfertilized plant flowers with auxins. \n\n Cytokinins \n\n The effect of cytokinins was first reported when it was found that adding the liquid endosperm of coconuts to developing plant embryos in culture stimulated their growth. The stimulating growth factor was found to be cytokinin , a hormone that promotes cytokinesis (cell division). Almost 200 naturally occurring or synthetic cytokinins are known to date. Cytokinins are most abundant in growing tissues, such as roots, embryos, and fruits, where cell division is occurring. Cytokinins are known to delay senescence in leaf tissues, promote mitosis, and stimulate differentiation of the meristem in shoots and roots. Many effects on plant development are under the influence of cytokinins, either in conjunction with auxin or another hormone. For example, apical dominance seems to result from a balance between auxins that inhibit lateral buds, and cytokinins that promote bushier growth. \n\n Gibberellins \n\n Gibberellins (GAs) are a group of about 125 closely related plant hormones that stimulate shoot elongation, seed germination, and fruit and flower maturation. GAs are synthesized in the root and stem apical meristems, young leaves, and seed embryos. In urban areas, GA antagonists are sometimes applied to trees under power lines to control growth and reduce the frequency of pruning. \n\n GAs break dormancy (a state of inhibited growth and development) in the seeds of plants that require exposure to cold or light to germinate. Abscisic acid is a strong antagonist of GA action. Other effects of GAs include gender expression, seedless fruit development, and the delay of senescence in leaves and fruit. Seedless grapes are obtained through standard breeding methods and contain inconspicuous seeds that fail to develop. Because GAs are produced by the seeds, and because fruit development and stem elongation are under GA control, these varieties of grapes would normally produce small fruit in compact clusters. Maturing grapes are routinely treated with GA to promote larger fruit size, as well as looser bunches (longer stems), which reduces the instance of mildew infection ( Figure 30.40 ). \n\n Abscisic Acid \n\n The plant hormone abscisic acid (ABA) was first discovered as the agent that causes the abscission or dropping of cotton bolls. However, more recent studies indicate that ABA plays only a minor role in the abscission process. ABA accumulates as a response to stressful environmental conditions, such as dehydration, cold temperatures, or shortened day lengths. Its activity counters many of the growth-promoting effects of GAs and auxins. ABA inhibits stem elongation and induces dormancy in lateral buds. \n\n ABA induces dormancy in seeds by blocking germination and promoting the synthesis of storage proteins. Plants adapted to temperate climates require a long period of cold temperature before seeds germinate. This mechanism protects young plants from sprouting too early during unseasonably warm weather in winter. As the hormone gradually breaks down over winter, the seed is released from dormancy and germinates when conditions are favorable in spring. Another effect of ABA is to promote the development of winter buds; it mediates the conversion of the apical meristem into a dormant bud. Low soil moisture causes an increase in ABA, which causes stomata to close, reducing water loss in winter buds. \n\n Ethylene \n\n Ethylene is associated with fruit ripening, flower wilting, and leaf fall. Ethylene is unusual because it is a volatile gas (C 2 H 4 ). Hundreds of years ago, when gas street lamps were installed in city streets, trees that grew close to lamp posts developed twisted, thickened trunks and shed their leaves earlier than expected. These effects were caused by ethylene volatilizing from the lamps. \n\n Aging tissues (especially senescing leaves) and nodes of stems produce ethylene. The best-known effect of the hormone, however, is the promotion of fruit ripening. Ethylene stimulates the conversion of starch and acids to sugars. Some people store unripe fruit, such as avocadoes, in a sealed paper bag to accelerate ripening; the gas released by the first fruit to mature will speed up the maturation of the remaining fruit. Ethylene also triggers leaf and fruit abscission, flower fading and dropping, and promotes germination in some cereals and sprouting of bulbs and potatoes. \n\n Ethylene is widely used in agriculture. Commercial fruit growers control the timing of fruit ripening with application of the gas. Horticulturalists inhibit leaf dropping in ornamental plants by removing ethylene from greenhouses using fans and ventilation. \n\n Nontraditional Hormones \n\n Recent research has discovered a number of compounds that also influence plant development. Their roles are less understood than the effects of the major hormones described so far. \n\n Jasmonates play a major role in defense responses to herbivory. Their levels increase when a plant is wounded by a predator, resulting in an increase in toxic secondary metabolites. They contribute to the production of volatile compounds that attract natural enemies of predators. For example, chewing of tomato plants by caterpillars leads to an increase in jasmonic acid levels, which in turn triggers the release of volatile compounds that attract predators of the pest. \n\n Oligosaccharins also play a role in plant defense against bacterial and fungal infections. They act locally at the site of injury, and can also be transported to other tissues. Strigolactones promote seed germination in some species and inhibit lateral apical development in the absence of auxins. Strigolactones also play a role in the establishment of mycorrhizae, a mutualistic association of plant roots and fungi. Brassinosteroids are important to many developmental and physiological processes. Signals between these compounds and other hormones, notably auxin and GAs, amplifies their physiological effect. Apical dominance, seed germination, gravitropism, and resistance to freezing are all positively influenced by hormones. Root growth and fruit dropping are inhibited by steroids. \n\n Plant Responses to Wind and Touch \n\n The shoot of a pea plant winds around a trellis, while a tree grows on an angle in response to strong prevailing winds. These are examples of how plants respond to touch or wind. \n\n The movement of a plant subjected to constant directional pressure is called thigmotropism , from the Greek words thigma meaning “touch,” and tropism implying “direction.” Tendrils are one example of this. The meristematic region of tendrils is very touch sensitive; light touch will evoke a quick coiling response. Cells in contact with a support surface contract, whereas cells on the opposite side of the support expand ( Figure 30.14 ). Application of jasmonic acid is sufficient to trigger tendril coiling without a mechanical stimulus. A thigmonastic response is a touch response independent of the direction of stimulus Figure 30.24 . In the Venus flytrap, two modified leaves are joined at a hinge and lined with thin fork-like tines along the outer edges. Tiny hairs are located inside the trap. When an insect brushes against these trigger hairs, touching two or more of them in succession, the leaves close quickly, trapping the prey. Glands on the leaf surface secrete enzymes that slowly digest the insect. The released nutrients are absorbed by the leaves, which reopen for the next meal. Thigmomorphogenesis is a slow developmental change in the shape of a plant subjected to continuous mechanical stress. When trees bend in the wind, for example, growth is usually stunted and the trunk thickens. Strengthening tissue, especially xylem, is produced to add stiffness to resist the wind’s force. Researchers hypothesize that mechanical strain induces growth and differentiation to strengthen the tissues. Ethylene and jasmonate are likely involved in thigmomorphogenesis. \n\n Link to Learning \n\n Use the menu at the left to navigate to three short movies: a Venus fly trap capturing prey, the progressive closing of sensitive plant leaflets, and the twining of tendrils. \n\n Defense Responses against Herbivores and Pathogens \n\n Plants face two types of enemies: herbivores and pathogens. Herbivores both large and small use plants as food, and actively chew them. Pathogens are agents of disease. These infectious microorganisms, such as fungi, bacteria, and nematodes, live off of the plant and damage its tissues. Plants have developed a variety of strategies to discourage or kill attackers. \n\n The first line of defense in plants is an intact and impenetrable barrier. Bark and the waxy cuticle can protect against predators. Other adaptations against herbivory include thorns, which are modified branches, and spines, which are modified leaves. They discourage animals by causing physical damage and inducing rashes and allergic reactions. A plant’s exterior protection can be compromised by mechanical damage, which may provide an entry point for pathogens. If the first line of defense is breached, the plant must resort to a different set of defense mechanisms, such as toxins and enzymes. \n\n Secondary metabolites are compounds that are not directly derived from photosynthesis and are not necessary for respiration or plant growth and development. Many metabolites are toxic, and can even be lethal to animals that ingest them. Some metabolites are alkaloids, which discourage predators with noxious odors (such as the volatile oils of mint and sage) or repellent tastes (like the bitterness of quinine). Other alkaloids affect herbivores by causing either excessive stimulation (caffeine is one example) or the lethargy associated with opioids. Some compounds become toxic after ingestion; for instance, glycol cyanide in the cassava root releases cyanide only upon ingestion by the herbivore. \n\n Mechanical wounding and predator attacks activate defense and protection mechanisms both in the damaged tissue and at sites farther from the injury location. Some defense reactions occur within minutes: others over several hours. The infected and surrounding cells may die, thereby stopping the spread of infection. \n\n Long-distance signaling elicits a systemic response aimed at deterring the predator. As tissue is damaged, jasmonates may promote the synthesis of compounds that are toxic to predators. Jasmonates also elicit the synthesis of volatile compounds that attract parasitoids, which are insects that spend their developing stages in or on another insect, and eventually kill their host. The plant may activate abscission of injured tissue if it is damaged beyond repair. "}}},{"rowIdx":76,"cells":{"bname":{"kind":"string","value":"u.s._history"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 23.1 American Isolationism and the European Origins of War \n\n President Wilson had no desire to embroil the United States in the bloody and lengthy war that was devastating Europe. His foreign policy, through his first term and his campaign for reelection, focused on keeping the United States out of the war and involving the country in international affairs only when there was a moral imperative to do so. After his 1916 reelection, however, the free trade associated with neutrality proved impossible to secure against the total war strategies of the belligerents, particularly Germany’s submarine warfare. Ethnic ties to Europe meant that much of the general public was more than happy to remain neutral. Wilson’s reluctance to go to war was mirrored in Congress, where fifty-six voted against the war resolution. The measure still passed, however, and the United States went to war against the wishes of many of its citizens. \n\n 23.2 The United States Prepares for War \n\n Wilson might have entered the war unwillingly, but once it became inevitable, he quickly moved to use federal legislation and government oversight to put into place the conditions for the nation’s success. First, he sought to ensure that all logistical needs—from fighting men to raw materials for wartime production—were in place and within government reach. From legislating rail service to encouraging Americans to buy liberty loans and “bring the boys home sooner,” the government worked to make sure that the conditions for success were in place. Then came the more nuanced challenge of ensuring that a country of immigrants from both sides of the conflict fell in line as Americans, first and foremost. Aggressive propaganda campaigns, combined with a series of restrictive laws to silence dissenters, ensured that Americans would either support the war or at least stay silent. While some conscientious objectors and others spoke out, the government efforts were largely successful in silencing those who had favored neutrality. \n\n 23.3 A New Home Front \n\n The First World War remade the world for all Americans, whether they served abroad or stayed at home. For some groups, such as women and Blacks, the war provided opportunities for advancement. As soldiers went to war, women and African Americans took on jobs that had previously been reserved for White men. In return for a no-strike pledge, workers gained the right to organize. Many of these shifts were temporary, however, and the end of the war came with a cultural expectation that the old social order would be reinstated. \n\n Some reform efforts also proved short-lived. President Wilson’s wartime agencies managed the wartime economy effectively but closed immediately with the end of the war (although they reappeared a short while later with the New Deal). While patriotic fervor allowed Progressives to pass prohibition, the strong demand for alcohol made the law unsustainable. Women’s suffrage, however, was a Progressive movement that came to fruition in part because of the circumstances of the war, and unlike prohibition, it remained. \n\n 23.4 From War to Peace \n\n American involvement in World War I came late. Compared to the incredible carnage endured by Europe, the United States’ battles were brief and successful, although the appalling fighting conditions and significant casualties made it feel otherwise to Americans, both at war and at home. For Wilson, victory in the fields of France was not followed by triumphs in Versailles or Washington, DC, where his vision of a new world order was summarily rejected by his allied counterparts and then by the U.S. Congress. Wilson had hoped that America’s political influence could steer the world to a place of more open and tempered international negotiations. His influence did lead to the creation of the League of Nations, but concerns at home impeded the process so completely that the United States never signed the treaty that Wilson worked so hard to create. \n\n 23.5 Demobilization and Its Difficult Aftermath \n\n The end of a successful war did not bring the kind of celebration the country craved or anticipated. The flu pandemic, economic troubles, and racial and ideological tensions combined to make the immediate postwar experience in the United States one of anxiety and discontent. As the 1920 presidential election neared, Americans made it clear that they were seeking a break from the harsh realities that the country had been forced to face through the previous years of Progressive mandates and war. By voting in President Warren G. Harding in a landslide election, Americans indicated their desire for a government that would leave them alone, keep taxes low, and limit social Progressivism and international intervention. "},"intro":{"kind":"string","value":" Chapter Outline 23.1 American Isolationism and the European Origins of War 23.2 The United States Prepares for War 23.3 A New Home Front 23.4 From War to Peace 23.5 Demobilization and Its Difficult Aftermath Introduction \n\n On the eve of World War I, the U.S. government under President Woodrow Wilson opposed any entanglement in international military conflicts. But as the war engulfed Europe and the belligerents’ total war strategies targeted commerce and travel across the Atlantic, it became clear that the United States would not be able to maintain its position of neutrality. Still, the American public was of mixed opinion; many resisted the idea of American intervention and American lives lost, no matter how bad the circumstances. \n\n In 1918, artist George Bellows created a series of paintings intended to strengthen public support for the war effort. His paintings depicted German war atrocities in explicit and expertly captured detail, from children run through with bayonets to torturers happily resting while their victims suffered. The image above, entitled Return of the Useless ( Figure 23.1 ), shows Germans unloading sick or disabled labor camp prisoners from a boxcar. These paintings, while not regarded as Bellows’ most important artistic work, were typical for anti-German propaganda at the time. The U.S. government sponsored much of this propaganda out of concern that many American immigrants sympathized with the Central powers and would not support the U.S. war effort. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Wilson appointed former presidential candidate William Jennings Bryan , a noted anti-imperialist and proponent of world peace , as his Secretary of State . <hl> Bryan undertook his new assignment with great vigor , encouraging nations around the world to sign “ cooling off treaties , ” under which they agreed to resolve international disputes through talks , not war , and to submit any grievances to an international commission . Bryan also negotiated friendly relations with Colombia , including a $ 25 million apology for Roosevelt ’ s actions during the Panamanian Revolution , and worked to establish effective self-government in the Philippines in preparation for the eventual American withdrawal . Even with Bryan ’ s support , however , Wilson found that it was much harder than he anticipated to keep the United States out of world affairs ( Figure 23.3 ) . In reality , the United States was interventionist in areas where its interests — direct or indirect — were threatened .","hl_sentences":"Wilson appointed former presidential candidate William Jennings Bryan , a noted anti-imperialist and proponent of world peace , as his Secretary of State .","question":{"cloze_format":"In order to pursue his goal of using American influence overseas only when it was a moral imperative, Wilson put ___ in the position of Secretary of State.","normal_format":"In order to pursue his goal of using American influence overseas only when it was a moral imperative, Wilson put which man in the position of Secretary of State?","question_choices":["Charles Hughes","Theodore Roosevelt","William Jennings Bryan","John Pershing"],"question_id":"eip-idp15018256","question_text":"In order to pursue his goal of using American influence overseas only when it was a moral imperative, Wilson put which man in the position of Secretary of State?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"because they refused to warn their targets before firing"},"bloom":null,"hl_context":"<hl> One terrifying new piece of technological warfare was the German unterseeboot — an “ undersea boat ” or U-boat . <hl> By early 1915 , in an effort to break the British naval blockade of Germany and turn the tide of the war , the Germans dispatched a fleet of these submarines around Great Britain to attack both merchant and military ships . <hl> The U-boats acted in direct violation of international law , attacking without warning from beneath the water instead of surfacing and permitting the surrender of civilians or crew . <hl> By 1918 , German U-boats had sunk nearly five thousand vessels . Of greatest historical note was the attack on the British passenger ship , RMS Lusitania , on its way from New York to Liverpool on May 7 , 1915 . The German Embassy in the United States had announced that this ship would be subject to attack for its cargo of ammunition : an allegation that later proved accurate . Nonetheless , almost 1,200 civilians died in the attack , including 128 Americans . The attack horrified the world , galvanizing support in England and beyond for the war ( Figure 23.5 ) . This attack , more than any other event , would test President Wilson ’ s desire to stay out of what had been a largely European conflict .","hl_sentences":"One terrifying new piece of technological warfare was the German unterseeboot — an “ undersea boat ” or U-boat . The U-boats acted in direct violation of international law , attacking without warning from beneath the water instead of surfacing and permitting the surrender of civilians or crew .","question":{"cloze_format":"The German use of the unterseeboot considered to defy international law ___.","normal_format":"Why was the German use of the unterseeboot considered to defy international law?","question_choices":["because other countries did not have similar technology","because they refused to warn their targets before firing","because they constituted cruel and unusual methods","because no international consensus existed to employ submarine technology"],"question_id":"eip-idm3796896","question_text":"Why was the German use of the unterseeboot considered to defy international law?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"the Sedition Act"},"bloom":null,"hl_context":"<hl> Wilson also created the War Industries Board , run by Bernard Baruch , to ensure adequate military supplies . <hl> The War Industries Board had the power to direct shipments of raw materials , as well as to control government contracts with private producers . Baruch used lucrative contracts with guaranteed profits to encourage several private firms to shift their production over to wartime materials . For those firms that refused to cooperate , Baruch ’ s government control over raw materials provided him with the necessary leverage to convince them to join the war effort , willingly or not . With the size of the army growing , the U . S . government next needed to ensure that there were adequate supplies — in particular food and fuel — for both the soldiers and the home front . Concerns over shortages led to the passage of the Lever Food and Fuel Control Act , which empowered the president to control the production , distribution , and price of all food products during the war effort . Using this law , Wilson created both a Fuel Administration and a Food Administration . <hl> The Fuel Administration , run by Harry Garfield , created the concept of “ fuel holidays , ” encouraging civilian Americans to do their part for the war effort by rationing fuel on certain days . <hl> Garfield also implemented “ daylight saving time ” for the first time in American history , shifting the clocks to allow more productive daylight hours . Herbert Hoover coordinated the Food Administration , and he too encouraged volunteer rationing by invoking patriotism . With the slogan “ food will win the war , ” Hoover encouraged “ Meatless Mondays , ” “ Wheatless Wednesdays , ” and other similar reductions , with the hope of rationing food for military use ( Figure 23.8 ) . <hl> To compose a fighting force , Congress passed the Selective Service Act in 1917 , which initially required all men aged twenty-one through thirty to register for the draft ( Figure 23.7 ) . <hl> <hl> In 1918 , the act was expanded to include all men between eighteen and forty-five . <hl> Through a campaign of patriotic appeals , as well as an administrative system that allowed men to register at their local draft boards rather than directly with the federal government , over ten million men registered for the draft on the very first day . By the war ’ s end , twenty-two million men had registered for the U . S . Army draft . Five million of these men were actually drafted , another 1.5 million volunteered , and over 500,000 additional men signed up for the navy or marines . In all , two million men participated in combat operations overseas . Among the volunteers were also twenty thousand women , a quarter of whom went to France to serve as nurses or in clerical positions .","hl_sentences":"Wilson also created the War Industries Board , run by Bernard Baruch , to ensure adequate military supplies . The Fuel Administration , run by Harry Garfield , created the concept of “ fuel holidays , ” encouraging civilian Americans to do their part for the war effort by rationing fuel on certain days . To compose a fighting force , Congress passed the Selective Service Act in 1917 , which initially required all men aged twenty-one through thirty to register for the draft ( Figure 23.7 ) . In 1918 , the act was expanded to include all men between eighteen and forty-five .","question":{"cloze_format":"___ was not enacted in order to secure men and materials for the war effort.","normal_format":"Which of the following was not enacted in order to secure men and materials for the war effort?","question_choices":["the Food Administration","the Selective Service Act","the War Industries Board","the Sedition Act"],"question_id":"eip-idp232131680","question_text":"Which of the following was not enacted in order to secure men and materials for the war effort?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Understandably , opposition to such repression began mounting . <hl> <hl> In 1917 , Roger Baldwin formed the National Civil Liberties Bureau — a forerunner to the American Civil Liberties Union , which was founded in 1920 — to challenge the government ’ s policies against wartime dissent and conscientious objection . <hl> In 1919 , the case of Schenck v . United States went to the U . S . Supreme Court to challenge the constitutionality of the Espionage and Sedition Acts . The case concerned Charles Schenck , a leader in the Socialist Party of Philadelphia , who had distributed fifteen thousand leaflets , encouraging young men to avoid conscription . The court ruled that during a time of war , the federal government was justified in passing such laws to quiet dissenters . The decision was unanimous , and in the court ’ s opinion , Justice Oliver Wendell Holmes wrote that such dissent presented a “ clear and present danger ” to the safety of the United States and the military , and was therefore justified . He further explained how the First Amendment right of free speech did not protect such dissent , in the same manner that a citizen could not be freely permitted to yell “ fire ! ” in a crowded theater , due to the danger it presented . Congress ultimately repealed most of the Espionage and Sedition Acts in 1921 , and several who were imprisoned for violation of those acts were then quickly released . But the Supreme Court ’ s deference to the federal government ’ s restrictions on civil liberties remained a volatile topic in future wars . 23.3 A New Home Front Learning Objectives By the end of this section , you will be able to : <hl> In addition to its propaganda campaign , the U . S . government also tried to secure broad support for the war effort with repressive legislation . <hl> The Trading with the Enemy Act of 1917 prohibited individual trade with an enemy nation and banned the use of the postal service for disseminating any literature deemed treasonous by the postmaster general . That same year , the Espionage Act prohibited giving aid to the enemy by spying , or espionage , as well as any public comments that opposed the American war effort . Under this act , the government could impose fines and imprisonment of up to twenty years . The Sedition Act , passed in 1918 , prohibited any criticism or disloyal language against the federal government and its policies , the U . S . Constitution , the military uniform , or the American flag . More than two thousand persons were charged with violating these laws , and many received prison sentences of up to twenty years . Immigrants faced deportation as punishment for their dissent . Not since the Alien and Sedition Acts of 1798 had the federal government so infringed on the freedom of speech of loyal American citizens . <hl> The Wilson administration created the Committee of Public Information under director George Creel , a former journalist , just days after the United States declared war on Germany . <hl> <hl> Creel employed artists , speakers , writers , and filmmakers to develop a propaganda machine . <hl> <hl> The goal was to encourage all Americans to make sacrifices during the war and , equally importantly , to hate all things German ( Figure 23.10 ) . <hl> <hl> Through efforts such as the establishment of “ loyalty leagues ” in ethnic immigrant communities , Creel largely succeeded in molding an anti-German sentiment around the country . <hl> The result ? Some schools banned the teaching of the German language and some restaurants refused to serve frankfurters , sauerkraut , or hamburgers , instead serving “ liberty dogs with liberty cabbage ” and “ liberty sandwiches . ” Symphonies refused to perform music written by German composers . The hatred of Germans grew so widespread that , at one point , at a circus , audience members cheered when , in an act gone horribly wrong , a Russian bear mauled a German animal trainer ( whose ethnicity was more a part of the act than reality ) .","hl_sentences":"Understandably , opposition to such repression began mounting . In 1917 , Roger Baldwin formed the National Civil Liberties Bureau — a forerunner to the American Civil Liberties Union , which was founded in 1920 — to challenge the government ’ s policies against wartime dissent and conscientious objection . In addition to its propaganda campaign , the U . S . government also tried to secure broad support for the war effort with repressive legislation . The Wilson administration created the Committee of Public Information under director George Creel , a former journalist , just days after the United States declared war on Germany . Creel employed artists , speakers , writers , and filmmakers to develop a propaganda machine . The goal was to encourage all Americans to make sacrifices during the war and , equally importantly , to hate all things German ( Figure 23.10 ) . Through efforts such as the establishment of “ loyalty leagues ” in ethnic immigrant communities , Creel largely succeeded in molding an anti-German sentiment around the country .","question":{"cloze_format":"___ was not used to control American dissent against the war effort.","normal_format":"What of the following was not used to control American dissent against the war effort?","question_choices":["propaganda campaigns","repressive legislation","National Civil Liberties Bureau","loyalty leagues"],"question_id":"eip-idm52994880","question_text":"What of the following was not used to control American dissent against the war effort?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"Wilson only briefly investigated the longstanding animosity between labor and management before ordering the creation of the National Labor War Board in April 1918 . Quick negotiations with Gompers and the AFL resulted in a promise : Organized labor would make a “ no-strike pledge ” for the duration of the war , in exchange for the U . S . government ’ s protection of workers ’ rights to organize and bargain collectively . The federal government kept its promise and promoted the adoption of an eight-hour workday ( which had first been adopted by government employees in 1868 ) , a living wage for all workers , and union membership . As a result , union membership skyrocketed during the war , from 2.6 million members in 1916 to 4.1 million in 1919 . In short , American workers received better working conditions and wages , as a result of the country ’ s participation in the war . However , their economic gains were limited . While prosperity overall went up during the war , it was enjoyed more by business owners and corporations than by the workers themselves . <hl> Even though wages increased , inflation offset most of the gains . <hl> <hl> Prices in the United States increased an average of 15 – 20 percent annually between 1917 and 1920 . <hl> <hl> Individual purchasing power actually declined during the war due to the substantially higher cost of living . <hl> Business profits , in contrast , increased by nearly a third during the war .","hl_sentences":"Even though wages increased , inflation offset most of the gains . Prices in the United States increased an average of 15 – 20 percent annually between 1917 and 1920 . Individual purchasing power actually declined during the war due to the substantially higher cost of living .","question":{"cloze_format":"The war did not increase overall prosperity ____.","normal_format":"Why did the war not increase overall prosperity?","question_choices":["because inflation made the cost of living higher","because wages were lowered due to the war effort","because workers had no bargaining power due to the “no-strike pledge”","because women and African American men were paid less for the same work"],"question_id":"fs-idp47548592","question_text":"Why did the war not increase overall prosperity?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"the passage of the Volstead Act"},"bloom":null,"hl_context":"Alice Paul , of the National Women ’ s Party , organized more radical tactics , bringing national attention to the issue of women ’ s suffrage by organizing protests outside the White House and , later , hunger strikes among arrested protesters . African American suffragists , who had been active in the movement for decades , faced discrimination from their White counterparts . Some White leaders justified this treatment based on the concern that promoting Black women would erode public support . But overt racism played a significant role , as well . During the suffrage parade in 1913 , Black members were told to march at the rear of the line . Ida B . Wells-Barnett , a prominent voice for equality , first asked her local delegation to oppose this segregation ; they refused . Not to be dismissed , Wells-Barnett waited in the crowd until the Illinois delegation passed by , then stepped onto the parade route and took her place among them . <hl> By the end of the war , the abusive treatment of suffragist hunger-strikers in prison , women ’ s important contribution to the war effort , and the arguments of his suffragist daughter Jessie Woodrow Wilson Sayre moved President Wilson to understand women ’ s right to vote as an ethical mandate for a true democracy . <hl> <hl> He began urging congressmen and senators to adopt the legislation . <hl> <hl> The amendment finally passed in June 1919 , and the states ratified it by August 1920 . <hl> <hl> Specifically , the Nineteenth Amendment prohibited all efforts to deny the right to vote on the basis of sex . <hl> It took effect in time for American women to vote in the presidential election of 1920 . 23.4 From War to Peace Learning Objectives By the end of this section , you will be able to :","hl_sentences":"By the end of the war , the abusive treatment of suffragist hunger-strikers in prison , women ’ s important contribution to the war effort , and the arguments of his suffragist daughter Jessie Woodrow Wilson Sayre moved President Wilson to understand women ’ s right to vote as an ethical mandate for a true democracy . He began urging congressmen and senators to adopt the legislation . The amendment finally passed in June 1919 , and the states ratified it by August 1920 . Specifically , the Nineteenth Amendment prohibited all efforts to deny the right to vote on the basis of sex .","question":{"cloze_format":"___ did not influence the eventual passage of the Nineteenth Amendment.","normal_format":"Which of the following did not influence the eventual passage of the Nineteenth Amendment?","question_choices":["women’s contributions to the war effort","the dramatic tactics and harsh treatment of radical suffragists","the passage of the Volstead Act","the arguments of President Wilson’s daughter"],"question_id":"fs-idp87420528","question_text":"Which of the following did not influence the eventual passage of the Nineteenth Amendment?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"the agreement that all nations in the League of Nations would be rendered equal"},"bloom":null,"hl_context":"The sole piece of the original Fourteen Points that Wilson successfully fought to keep intact was the creation of a League of Nations . At a covenant agreed to at the conference , all member nations in the League would agree to defend all other member nations against military threats . <hl> Known as Article X , this agreement would basically render each nation equal in terms of power , as no member nation would be able to use its military might against a weaker member nation . <hl> Ironically , this article would prove to be the undoing of Wilson ’ s dream of a new world order .","hl_sentences":"Known as Article X , this agreement would basically render each nation equal in terms of power , as no member nation would be able to use its military might against a weaker member nation .","question":{"cloze_format":"The Article X in the Treaty of Versailles was ____.","normal_format":"What was Article X in the Treaty of Versailles?","question_choices":["the “war guilt clause” that France required","the agreement that all nations in the League of Nations would be rendered equal","the Allies’ division of Germany’s holdings in Asia","the refusal to allow Bolshevik Russia membership in the League of Nations"],"question_id":"fs-idp34041472","question_text":"What was Article X in the Treaty of Versailles?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"In the end , the Treaty of Versailles that officially concluded World War I resembled little of Wilson ’ s original Fourteen Points . The Japanese , French , and British succeeded in carving up many of Germany ’ s colonial holdings in Africa and Asia . The dissolution of the Ottoman Empire created new nations under the quasi-colonial rule of France and Great Britain , such as Iraq and Palestine . <hl> France gained much of the disputed territory along their border with Germany , as well as passage of a “ war guilt clause ” that demanded Germany take public responsibility for starting and prosecuting the war that led to so much death and destruction . <hl> <hl> Great Britain led the charge that resulted in Germany agreeing to pay reparations in excess of $ 33 billion to the Allies . <hl> As for Bolshevik Russia , Wilson had agreed to send American troops to their northern region to protect Allied supplies and holdings there , while also participating in an economic blockade designed to undermine Lenin ’ s power . This move would ultimately have the opposite effect of galvanizing popular support for the Bolsheviks .","hl_sentences":"France gained much of the disputed territory along their border with Germany , as well as passage of a “ war guilt clause ” that demanded Germany take public responsibility for starting and prosecuting the war that led to so much death and destruction . Great Britain led the charge that resulted in Germany agreeing to pay reparations in excess of $ 33 billion to the Allies .","question":{"cloze_format":"___ was not includedd in the Treaty of Versailles.","normal_format":"Which of the following was not included in the Treaty of Versailles?","question_choices":["extensive German reparations to be paid to the Allies","a curtailment of German immigration to Allied nations","France’s acquisition of disputed territory along the French-German border","a mandate for Germany to accept responsibility for the war publicly"],"question_id":"fs-idp48990656","question_text":"Which of the following was not included in the Treaty of Versailles?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Another element that greatly influenced the challenges of immediate postwar life was economic upheaval . <hl> <hl> As discussed above , wartime production had led to steady inflation ; the rising cost of living meant that few Americans could comfortably afford to live off their wages . <hl> When the government ’ s wartime control over the economy ended , businesses slowly recalibrated from the wartime production of guns and ships to the peacetime production of toasters and cars . Public demand quickly outpaced the slow production , leading to notable shortages of domestic goods . As a result , inflation skyrocketed in 1919 . By the end of the year , the cost of living in the United States was nearly double what it had been in 1916 . Workers , facing a shortage in wages to buy more expensive goods , and no longer bound by the no-strike pledge they made for the National War Labor Board , initiated a series of strikes for better hours and wages . In 1919 alone , more than four million workers participated in a total of nearly three thousand strikes : both records within all of American history . As world leaders debated the terms of the peace , the American public faced its own challenges at the conclusion of the First World War . Several unrelated factors intersected to create a chaotic and difficult time , just as massive numbers of troops rapidly demobilized and came home . <hl> Racial tensions , a terrifying flu epidemic , anticommunist hysteria , and economic uncertainty all combined to leave many Americans wondering what , exactly , they had won in the war . <hl> <hl> Adding to these problems was the absence of President Wilson , who remained in Paris for six months , leaving the country leaderless . <hl> The result of these factors was that , rather than a celebratory transition from wartime to peace and prosperity , and ultimately the Jazz Age of the 1920s , 1919 was a tumultuous year that threatened to tear the country apart .","hl_sentences":"Another element that greatly influenced the challenges of immediate postwar life was economic upheaval . As discussed above , wartime production had led to steady inflation ; the rising cost of living meant that few Americans could comfortably afford to live off their wages . Racial tensions , a terrifying flu epidemic , anticommunist hysteria , and economic uncertainty all combined to leave many Americans wondering what , exactly , they had won in the war . Adding to these problems was the absence of President Wilson , who remained in Paris for six months , leaving the country leaderless .","question":{"cloze_format":"___ was not a destabilizing factor immediaately following the end of the war.","normal_format":"Which of the following was not a destabilizing factor immediately following the end of the war?","question_choices":["a flu pandemic","a women’s liberation movement","high inflation and economic uncertainty","political paranoia"],"question_id":"fs-idm74601120","question_text":"Which of the following was not a destabilizing factor immediately following the end of the war?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"the murder of a Black boy who swam too close to a White beach"},"bloom":null,"hl_context":"In addition to labor clashes , race riots shattered the peace at the home front . The race riots that had begun during the Great Migration only grew in postwar America . White soldiers returned home to find Black workers in their former jobs and neighborhoods , and were committed to restoring their position of White supremacy . Black soldiers returned home with a renewed sense of justice and strength , and were determined to assert their rights as men and as citizens . Meanwhile , southern lynchings continued to escalate , with White mobs burning African Americans at the stake . The mobs often used false accusations of indecency and assault on White women to justify the murders . During the “ Red Summer ” of 1919 , northern cities recorded twenty-five bloody race riots that killed over 250 people . <hl> Among these was the Chicago Race Riot of 1919 , where a White mob stoned a young Black boy to death because he swam too close to the “ White beach ” on Lake Michigan . <hl> Police at the scene did not arrest the perpetrator who threw the rock . This crime prompted a week-long riot that left twenty-three Blacks and fifteen Whites dead , as well as millions of dollars ’ worth of damage to the city ( Figure 23.20 ) .","hl_sentences":"Among these was the Chicago Race Riot of 1919 , where a White mob stoned a young Black boy to death because he swam too close to the “ White beach ” on Lake Michigan .","question":{"cloze_format":"___ was the inciting event that led to the Chicago Race Riot of 1919.","normal_format":"What was the inciting event that led to the Chicago Race Riot of 1919?","question_choices":["a strike at a local factory","a protest march of Black activists","the murder of a Black boy who swam too close to a White beach","the assault of a White man on a streetcar by Black youths"],"question_id":"fs-idp170718528","question_text":"What was the inciting event that led to the Chicago Race Riot of 1919?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Wilson appointed former presidential candidate William Jennings Bryan , a noted anti-imperialist and proponent of world peace , as his Secretary of State . <hl> Bryan undertook his new assignment with great vigor , encouraging nations around the world to sign “ cooling off treaties , ” under which they agreed to resolve international disputes through talks , not war , and to submit any grievances to an international commission . Bryan also negotiated friendly relations with Colombia , including a $ 25 million apology for Roosevelt ’ s actions during the Panamanian Revolution , and worked to establish effective self-government in the Philippines in preparation for the eventual American withdrawal . Even with Bryan ’ s support , however , Wilson found that it was much harder than he anticipated to keep the United States out of world affairs ( Figure 23.3 ) . In reality , the United States was interventionist in areas where its interests — direct or indirect — were threatened .\",\n \"hl_sentences\": \"Wilson appointed former presidential candidate William Jennings Bryan , a noted anti-imperialist and proponent of world peace , as his Secretary of State .\",\n \"question\": {\n \"cloze_format\": \"In order to pursue his goal of using American influence overseas only when it was a moral imperative, Wilson put ___ in the position of Secretary of State.\",\n \"normal_format\": \"In order to pursue his goal of using American influence overseas only when it was a moral imperative, Wilson put which man in the position of Secretary of State?\",\n \"question_choices\": [\n \"Charles Hughes\",\n \"Theodore Roosevelt\",\n \"William Jennings Bryan\",\n \"John Pershing\"\n ],\n \"question_id\": \"eip-idp15018256\",\n \"question_text\": \"In order to pursue his goal of using American influence overseas only when it was a moral imperative, Wilson put which man in the position of Secretary of State?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"because they refused to warn their targets before firing\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> One terrifying new piece of technological warfare was the German unterseeboot — an “ undersea boat ” or U-boat . <hl> By early 1915 , in an effort to break the British naval blockade of Germany and turn the tide of the war , the Germans dispatched a fleet of these submarines around Great Britain to attack both merchant and military ships . <hl> The U-boats acted in direct violation of international law , attacking without warning from beneath the water instead of surfacing and permitting the surrender of civilians or crew . <hl> By 1918 , German U-boats had sunk nearly five thousand vessels . Of greatest historical note was the attack on the British passenger ship , RMS Lusitania , on its way from New York to Liverpool on May 7 , 1915 . The German Embassy in the United States had announced that this ship would be subject to attack for its cargo of ammunition : an allegation that later proved accurate . Nonetheless , almost 1,200 civilians died in the attack , including 128 Americans . The attack horrified the world , galvanizing support in England and beyond for the war ( Figure 23.5 ) . This attack , more than any other event , would test President Wilson ’ s desire to stay out of what had been a largely European conflict .\",\n \"hl_sentences\": \"One terrifying new piece of technological warfare was the German unterseeboot — an “ undersea boat ” or U-boat . The U-boats acted in direct violation of international law , attacking without warning from beneath the water instead of surfacing and permitting the surrender of civilians or crew .\",\n \"question\": {\n \"cloze_format\": \"The German use of the unterseeboot considered to defy international law ___.\",\n \"normal_format\": \"Why was the German use of the unterseeboot considered to defy international law?\",\n \"question_choices\": [\n \"because other countries did not have similar technology\",\n \"because they refused to warn their targets before firing\",\n \"because they constituted cruel and unusual methods\",\n \"because no international consensus existed to employ submarine technology\"\n ],\n \"question_id\": \"eip-idm3796896\",\n \"question_text\": \"Why was the German use of the unterseeboot considered to defy international law?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"the Sedition Act\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Wilson also created the War Industries Board , run by Bernard Baruch , to ensure adequate military supplies . <hl> The War Industries Board had the power to direct shipments of raw materials , as well as to control government contracts with private producers . Baruch used lucrative contracts with guaranteed profits to encourage several private firms to shift their production over to wartime materials . For those firms that refused to cooperate , Baruch ’ s government control over raw materials provided him with the necessary leverage to convince them to join the war effort , willingly or not . With the size of the army growing , the U . S . government next needed to ensure that there were adequate supplies — in particular food and fuel — for both the soldiers and the home front . Concerns over shortages led to the passage of the Lever Food and Fuel Control Act , which empowered the president to control the production , distribution , and price of all food products during the war effort . Using this law , Wilson created both a Fuel Administration and a Food Administration . <hl> The Fuel Administration , run by Harry Garfield , created the concept of “ fuel holidays , ” encouraging civilian Americans to do their part for the war effort by rationing fuel on certain days . <hl> Garfield also implemented “ daylight saving time ” for the first time in American history , shifting the clocks to allow more productive daylight hours . Herbert Hoover coordinated the Food Administration , and he too encouraged volunteer rationing by invoking patriotism . With the slogan “ food will win the war , ” Hoover encouraged “ Meatless Mondays , ” “ Wheatless Wednesdays , ” and other similar reductions , with the hope of rationing food for military use ( Figure 23.8 ) . <hl> To compose a fighting force , Congress passed the Selective Service Act in 1917 , which initially required all men aged twenty-one through thirty to register for the draft ( Figure 23.7 ) . <hl> <hl> In 1918 , the act was expanded to include all men between eighteen and forty-five . <hl> Through a campaign of patriotic appeals , as well as an administrative system that allowed men to register at their local draft boards rather than directly with the federal government , over ten million men registered for the draft on the very first day . By the war ’ s end , twenty-two million men had registered for the U . S . Army draft . Five million of these men were actually drafted , another 1.5 million volunteered , and over 500,000 additional men signed up for the navy or marines . In all , two million men participated in combat operations overseas . Among the volunteers were also twenty thousand women , a quarter of whom went to France to serve as nurses or in clerical positions .\",\n \"hl_sentences\": \"Wilson also created the War Industries Board , run by Bernard Baruch , to ensure adequate military supplies . The Fuel Administration , run by Harry Garfield , created the concept of “ fuel holidays , ” encouraging civilian Americans to do their part for the war effort by rationing fuel on certain days . To compose a fighting force , Congress passed the Selective Service Act in 1917 , which initially required all men aged twenty-one through thirty to register for the draft ( Figure 23.7 ) . In 1918 , the act was expanded to include all men between eighteen and forty-five .\",\n \"question\": {\n \"cloze_format\": \"___ was not enacted in order to secure men and materials for the war effort.\",\n \"normal_format\": \"Which of the following was not enacted in order to secure men and materials for the war effort?\",\n \"question_choices\": [\n \"the Food Administration\",\n \"the Selective Service Act\",\n \"the War Industries Board\",\n \"the Sedition Act\"\n ],\n \"question_id\": \"eip-idp232131680\",\n \"question_text\": \"Which of the following was not enacted in order to secure men and materials for the war effort?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Understandably , opposition to such repression began mounting . <hl> <hl> In 1917 , Roger Baldwin formed the National Civil Liberties Bureau — a forerunner to the American Civil Liberties Union , which was founded in 1920 — to challenge the government ’ s policies against wartime dissent and conscientious objection . <hl> In 1919 , the case of Schenck v . United States went to the U . S . Supreme Court to challenge the constitutionality of the Espionage and Sedition Acts . The case concerned Charles Schenck , a leader in the Socialist Party of Philadelphia , who had distributed fifteen thousand leaflets , encouraging young men to avoid conscription . The court ruled that during a time of war , the federal government was justified in passing such laws to quiet dissenters . The decision was unanimous , and in the court ’ s opinion , Justice Oliver Wendell Holmes wrote that such dissent presented a “ clear and present danger ” to the safety of the United States and the military , and was therefore justified . He further explained how the First Amendment right of free speech did not protect such dissent , in the same manner that a citizen could not be freely permitted to yell “ fire ! ” in a crowded theater , due to the danger it presented . Congress ultimately repealed most of the Espionage and Sedition Acts in 1921 , and several who were imprisoned for violation of those acts were then quickly released . But the Supreme Court ’ s deference to the federal government ’ s restrictions on civil liberties remained a volatile topic in future wars . 23.3 A New Home Front Learning Objectives By the end of this section , you will be able to : <hl> In addition to its propaganda campaign , the U . S . government also tried to secure broad support for the war effort with repressive legislation . <hl> The Trading with the Enemy Act of 1917 prohibited individual trade with an enemy nation and banned the use of the postal service for disseminating any literature deemed treasonous by the postmaster general . That same year , the Espionage Act prohibited giving aid to the enemy by spying , or espionage , as well as any public comments that opposed the American war effort . Under this act , the government could impose fines and imprisonment of up to twenty years . The Sedition Act , passed in 1918 , prohibited any criticism or disloyal language against the federal government and its policies , the U . S . Constitution , the military uniform , or the American flag . More than two thousand persons were charged with violating these laws , and many received prison sentences of up to twenty years . Immigrants faced deportation as punishment for their dissent . Not since the Alien and Sedition Acts of 1798 had the federal government so infringed on the freedom of speech of loyal American citizens . <hl> The Wilson administration created the Committee of Public Information under director George Creel , a former journalist , just days after the United States declared war on Germany . <hl> <hl> Creel employed artists , speakers , writers , and filmmakers to develop a propaganda machine . <hl> <hl> The goal was to encourage all Americans to make sacrifices during the war and , equally importantly , to hate all things German ( Figure 23.10 ) . <hl> <hl> Through efforts such as the establishment of “ loyalty leagues ” in ethnic immigrant communities , Creel largely succeeded in molding an anti-German sentiment around the country . <hl> The result ? Some schools banned the teaching of the German language and some restaurants refused to serve frankfurters , sauerkraut , or hamburgers , instead serving “ liberty dogs with liberty cabbage ” and “ liberty sandwiches . ” Symphonies refused to perform music written by German composers . The hatred of Germans grew so widespread that , at one point , at a circus , audience members cheered when , in an act gone horribly wrong , a Russian bear mauled a German animal trainer ( whose ethnicity was more a part of the act than reality ) .\",\n \"hl_sentences\": \"Understandably , opposition to such repression began mounting . In 1917 , Roger Baldwin formed the National Civil Liberties Bureau — a forerunner to the American Civil Liberties Union , which was founded in 1920 — to challenge the government ’ s policies against wartime dissent and conscientious objection . In addition to its propaganda campaign , the U . S . government also tried to secure broad support for the war effort with repressive legislation . The Wilson administration created the Committee of Public Information under director George Creel , a former journalist , just days after the United States declared war on Germany . Creel employed artists , speakers , writers , and filmmakers to develop a propaganda machine . The goal was to encourage all Americans to make sacrifices during the war and , equally importantly , to hate all things German ( Figure 23.10 ) . Through efforts such as the establishment of “ loyalty leagues ” in ethnic immigrant communities , Creel largely succeeded in molding an anti-German sentiment around the country .\",\n \"question\": {\n \"cloze_format\": \"___ was not used to control American dissent against the war effort.\",\n \"normal_format\": \"What of the following was not used to control American dissent against the war effort?\",\n \"question_choices\": [\n \"propaganda campaigns\",\n \"repressive legislation\",\n \"National Civil Liberties Bureau\",\n \"loyalty leagues\"\n ],\n \"question_id\": \"eip-idm52994880\",\n \"question_text\": \"What of the following was not used to control American dissent against the war effort?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"Wilson only briefly investigated the longstanding animosity between labor and management before ordering the creation of the National Labor War Board in April 1918 . Quick negotiations with Gompers and the AFL resulted in a promise : Organized labor would make a “ no-strike pledge ” for the duration of the war , in exchange for the U . S . government ’ s protection of workers ’ rights to organize and bargain collectively . The federal government kept its promise and promoted the adoption of an eight-hour workday ( which had first been adopted by government employees in 1868 ) , a living wage for all workers , and union membership . As a result , union membership skyrocketed during the war , from 2.6 million members in 1916 to 4.1 million in 1919 . In short , American workers received better working conditions and wages , as a result of the country ’ s participation in the war . However , their economic gains were limited . While prosperity overall went up during the war , it was enjoyed more by business owners and corporations than by the workers themselves . <hl> Even though wages increased , inflation offset most of the gains . <hl> <hl> Prices in the United States increased an average of 15 – 20 percent annually between 1917 and 1920 . <hl> <hl> Individual purchasing power actually declined during the war due to the substantially higher cost of living . <hl> Business profits , in contrast , increased by nearly a third during the war .\",\n \"hl_sentences\": \"Even though wages increased , inflation offset most of the gains . Prices in the United States increased an average of 15 – 20 percent annually between 1917 and 1920 . Individual purchasing power actually declined during the war due to the substantially higher cost of living .\",\n \"question\": {\n \"cloze_format\": \"The war did not increase overall prosperity ____.\",\n \"normal_format\": \"Why did the war not increase overall prosperity?\",\n \"question_choices\": [\n \"because inflation made the cost of living higher\",\n \"because wages were lowered due to the war effort\",\n \"because workers had no bargaining power due to the “no-strike pledge”\",\n \"because women and African American men were paid less for the same work\"\n ],\n \"question_id\": \"fs-idp47548592\",\n \"question_text\": \"Why did the war not increase overall prosperity?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"the passage of the Volstead Act\"\n },\n \"bloom\": null,\n \"hl_context\": \"Alice Paul , of the National Women ’ s Party , organized more radical tactics , bringing national attention to the issue of women ’ s suffrage by organizing protests outside the White House and , later , hunger strikes among arrested protesters . African American suffragists , who had been active in the movement for decades , faced discrimination from their White counterparts . Some White leaders justified this treatment based on the concern that promoting Black women would erode public support . But overt racism played a significant role , as well . During the suffrage parade in 1913 , Black members were told to march at the rear of the line . Ida B . Wells-Barnett , a prominent voice for equality , first asked her local delegation to oppose this segregation ; they refused . Not to be dismissed , Wells-Barnett waited in the crowd until the Illinois delegation passed by , then stepped onto the parade route and took her place among them . <hl> By the end of the war , the abusive treatment of suffragist hunger-strikers in prison , women ’ s important contribution to the war effort , and the arguments of his suffragist daughter Jessie Woodrow Wilson Sayre moved President Wilson to understand women ’ s right to vote as an ethical mandate for a true democracy . <hl> <hl> He began urging congressmen and senators to adopt the legislation . <hl> <hl> The amendment finally passed in June 1919 , and the states ratified it by August 1920 . <hl> <hl> Specifically , the Nineteenth Amendment prohibited all efforts to deny the right to vote on the basis of sex . <hl> It took effect in time for American women to vote in the presidential election of 1920 . 23.4 From War to Peace Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"By the end of the war , the abusive treatment of suffragist hunger-strikers in prison , women ’ s important contribution to the war effort , and the arguments of his suffragist daughter Jessie Woodrow Wilson Sayre moved President Wilson to understand women ’ s right to vote as an ethical mandate for a true democracy . He began urging congressmen and senators to adopt the legislation . The amendment finally passed in June 1919 , and the states ratified it by August 1920 . Specifically , the Nineteenth Amendment prohibited all efforts to deny the right to vote on the basis of sex .\",\n \"question\": {\n \"cloze_format\": \"___ did not influence the eventual passage of the Nineteenth Amendment.\",\n \"normal_format\": \"Which of the following did not influence the eventual passage of the Nineteenth Amendment?\",\n \"question_choices\": [\n \"women’s contributions to the war effort\",\n \"the dramatic tactics and harsh treatment of radical suffragists\",\n \"the passage of the Volstead Act\",\n \"the arguments of President Wilson’s daughter\"\n ],\n \"question_id\": \"fs-idp87420528\",\n \"question_text\": \"Which of the following did not influence the eventual passage of the Nineteenth Amendment?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"the agreement that all nations in the League of Nations would be rendered equal\"\n },\n \"bloom\": null,\n \"hl_context\": \"The sole piece of the original Fourteen Points that Wilson successfully fought to keep intact was the creation of a League of Nations . At a covenant agreed to at the conference , all member nations in the League would agree to defend all other member nations against military threats . <hl> Known as Article X , this agreement would basically render each nation equal in terms of power , as no member nation would be able to use its military might against a weaker member nation . <hl> Ironically , this article would prove to be the undoing of Wilson ’ s dream of a new world order .\",\n \"hl_sentences\": \"Known as Article X , this agreement would basically render each nation equal in terms of power , as no member nation would be able to use its military might against a weaker member nation .\",\n \"question\": {\n \"cloze_format\": \"The Article X in the Treaty of Versailles was ____.\",\n \"normal_format\": \"What was Article X in the Treaty of Versailles?\",\n \"question_choices\": [\n \"the “war guilt clause” that France required\",\n \"the agreement that all nations in the League of Nations would be rendered equal\",\n \"the Allies’ division of Germany’s holdings in Asia\",\n \"the refusal to allow Bolshevik Russia membership in the League of Nations\"\n ],\n \"question_id\": \"fs-idp34041472\",\n \"question_text\": \"What was Article X in the Treaty of Versailles?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"In the end , the Treaty of Versailles that officially concluded World War I resembled little of Wilson ’ s original Fourteen Points . The Japanese , French , and British succeeded in carving up many of Germany ’ s colonial holdings in Africa and Asia . The dissolution of the Ottoman Empire created new nations under the quasi-colonial rule of France and Great Britain , such as Iraq and Palestine . <hl> France gained much of the disputed territory along their border with Germany , as well as passage of a “ war guilt clause ” that demanded Germany take public responsibility for starting and prosecuting the war that led to so much death and destruction . <hl> <hl> Great Britain led the charge that resulted in Germany agreeing to pay reparations in excess of $ 33 billion to the Allies . <hl> As for Bolshevik Russia , Wilson had agreed to send American troops to their northern region to protect Allied supplies and holdings there , while also participating in an economic blockade designed to undermine Lenin ’ s power . This move would ultimately have the opposite effect of galvanizing popular support for the Bolsheviks .\",\n \"hl_sentences\": \"France gained much of the disputed territory along their border with Germany , as well as passage of a “ war guilt clause ” that demanded Germany take public responsibility for starting and prosecuting the war that led to so much death and destruction . Great Britain led the charge that resulted in Germany agreeing to pay reparations in excess of $ 33 billion to the Allies .\",\n \"question\": {\n \"cloze_format\": \"___ was not includedd in the Treaty of Versailles.\",\n \"normal_format\": \"Which of the following was not included in the Treaty of Versailles?\",\n \"question_choices\": [\n \"extensive German reparations to be paid to the Allies\",\n \"a curtailment of German immigration to Allied nations\",\n \"France’s acquisition of disputed territory along the French-German border\",\n \"a mandate for Germany to accept responsibility for the war publicly\"\n ],\n \"question_id\": \"fs-idp48990656\",\n \"question_text\": \"Which of the following was not included in the Treaty of Versailles?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Another element that greatly influenced the challenges of immediate postwar life was economic upheaval . <hl> <hl> As discussed above , wartime production had led to steady inflation ; the rising cost of living meant that few Americans could comfortably afford to live off their wages . <hl> When the government ’ s wartime control over the economy ended , businesses slowly recalibrated from the wartime production of guns and ships to the peacetime production of toasters and cars . Public demand quickly outpaced the slow production , leading to notable shortages of domestic goods . As a result , inflation skyrocketed in 1919 . By the end of the year , the cost of living in the United States was nearly double what it had been in 1916 . Workers , facing a shortage in wages to buy more expensive goods , and no longer bound by the no-strike pledge they made for the National War Labor Board , initiated a series of strikes for better hours and wages . In 1919 alone , more than four million workers participated in a total of nearly three thousand strikes : both records within all of American history . As world leaders debated the terms of the peace , the American public faced its own challenges at the conclusion of the First World War . Several unrelated factors intersected to create a chaotic and difficult time , just as massive numbers of troops rapidly demobilized and came home . <hl> Racial tensions , a terrifying flu epidemic , anticommunist hysteria , and economic uncertainty all combined to leave many Americans wondering what , exactly , they had won in the war . <hl> <hl> Adding to these problems was the absence of President Wilson , who remained in Paris for six months , leaving the country leaderless . <hl> The result of these factors was that , rather than a celebratory transition from wartime to peace and prosperity , and ultimately the Jazz Age of the 1920s , 1919 was a tumultuous year that threatened to tear the country apart .\",\n \"hl_sentences\": \"Another element that greatly influenced the challenges of immediate postwar life was economic upheaval . As discussed above , wartime production had led to steady inflation ; the rising cost of living meant that few Americans could comfortably afford to live off their wages . Racial tensions , a terrifying flu epidemic , anticommunist hysteria , and economic uncertainty all combined to leave many Americans wondering what , exactly , they had won in the war . Adding to these problems was the absence of President Wilson , who remained in Paris for six months , leaving the country leaderless .\",\n \"question\": {\n \"cloze_format\": \"___ was not a destabilizing factor immediaately following the end of the war.\",\n \"normal_format\": \"Which of the following was not a destabilizing factor immediately following the end of the war?\",\n \"question_choices\": [\n \"a flu pandemic\",\n \"a women’s liberation movement\",\n \"high inflation and economic uncertainty\",\n \"political paranoia\"\n ],\n \"question_id\": \"fs-idm74601120\",\n \"question_text\": \"Which of the following was not a destabilizing factor immediately following the end of the war?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"the murder of a Black boy who swam too close to a White beach\"\n },\n \"bloom\": null,\n \"hl_context\": \"In addition to labor clashes , race riots shattered the peace at the home front . The race riots that had begun during the Great Migration only grew in postwar America . White soldiers returned home to find Black workers in their former jobs and neighborhoods , and were committed to restoring their position of White supremacy . Black soldiers returned home with a renewed sense of justice and strength , and were determined to assert their rights as men and as citizens . Meanwhile , southern lynchings continued to escalate , with White mobs burning African Americans at the stake . The mobs often used false accusations of indecency and assault on White women to justify the murders . During the “ Red Summer ” of 1919 , northern cities recorded twenty-five bloody race riots that killed over 250 people . <hl> Among these was the Chicago Race Riot of 1919 , where a White mob stoned a young Black boy to death because he swam too close to the “ White beach ” on Lake Michigan . <hl> Police at the scene did not arrest the perpetrator who threw the rock . This crime prompted a week-long riot that left twenty-three Blacks and fifteen Whites dead , as well as millions of dollars ’ worth of damage to the city ( Figure 23.20 ) .\",\n \"hl_sentences\": \"Among these was the Chicago Race Riot of 1919 , where a White mob stoned a young Black boy to death because he swam too close to the “ White beach ” on Lake Michigan .\",\n \"question\": {\n \"cloze_format\": \"___ was the inciting event that led to the Chicago Race Riot of 1919.\",\n \"normal_format\": \"What was the inciting event that led to the Chicago Race Riot of 1919?\",\n \"question_choices\": [\n \"a strike at a local factory\",\n \"a protest march of Black activists\",\n \"the murder of a Black boy who swam too close to a White beach\",\n \"the assault of a White man on a streetcar by Black youths\"\n ],\n \"question_id\": \"fs-idp170718528\",\n \"question_text\": \"What was the inciting event that led to the Chicago Race Riot of 1919?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":23,"string":"23"},"chapter_text":{"kind":"string","value":" 23.1 American Isolationism and the European Origins of War Learning Objectives By the end of this section, you will be able to: \n\n Explain Woodrow Wilson’s foreign policy and the difficulties of maintaining American neutrality at the outset of World War I \n\n Identify the key factors that led to the U.S. declaration of war on Germany in April 1917 \n\n Unlike his immediate predecessors, President Woodrow Wilson had planned to shrink the role of the United States in foreign affairs. He believed that the nation needed to intervene in international events only when there was a moral imperative to do so. But as Europe’s political situation grew dire, it became increasingly difficult for Wilson to insist that the conflict growing overseas was not America’s responsibility. Germany’s war tactics struck most observers as morally reprehensible, while also putting American free trade with the Entente at risk. Despite campaign promises and diplomatic efforts, Wilson could only postpone American involvement in the war. \n\n WOODROW WILSON’S EARLY EFFORTS AT FOREIGN POLICY When Woodrow Wilson took over the White House in March 1913, he promised a less expansionist approach to American foreign policy than Theodore Roosevelt and William Howard Taft had pursued. Wilson did share the commonly held view that American values were superior to those of the rest of the world, that democracy was the best system to promote peace and stability, and that the United States should continue to actively pursue economic markets abroad. But he proposed an idealistic foreign policy based on morality, rather than American self-interest, and felt that American interference in another nation’s affairs should occur only when the circumstances rose to the level of a moral imperative. \n\n Wilson appointed former presidential candidate William Jennings Bryan, a noted anti-imperialist and proponent of world peace, as his Secretary of State. Bryan undertook his new assignment with great vigor, encouraging nations around the world to sign “cooling off treaties,” under which they agreed to resolve international disputes through talks, not war, and to submit any grievances to an international commission. Bryan also negotiated friendly relations with Colombia, including a $25 million apology for Roosevelt’s actions during the Panamanian Revolution, and worked to establish effective self-government in the Philippines in preparation for the eventual American withdrawal. Even with Bryan’s support, however, Wilson found that it was much harder than he anticipated to keep the United States out of world affairs ( Figure 23.3 ). In reality, the United States was interventionist in areas where its interests—direct or indirect—were threatened. \n\n Wilson’s greatest break from his predecessors occurred in Asia, where he abandoned Taft’s “dollar diplomacy,” a foreign policy that essentially used the power of U.S. economic dominance as a threat to gain favorable terms. Instead, Wilson revived diplomatic efforts to keep Japanese interference there at a minimum. But as World War I, also known as the Great War, began to unfold, and European nations largely abandoned their imperialistic interests in order to marshal their forces for self-defense, Japan demanded that China succumb to a Japanese protectorate over their entire nation. In 1917, William Jennings Bryan’s successor as Secretary of State, Robert Lansing, signed the Lansing-Ishii Agreement, which recognized Japanese control over the Manchurian region of China in exchange for Japan’s promise not to exploit the war to gain a greater foothold in the rest of the country. \n\n Furthering his goal of reducing overseas interventions, Wilson had promised not to rely on the Roosevelt Corollary, Theodore Roosevelt’s explicit policy that the United States could involve itself in Latin American politics whenever it felt that the countries in the Western Hemisphere needed policing. Once president, however, Wilson again found that it was more difficult to avoid American interventionism in practice than in rhetoric. Indeed, Wilson intervened more in Western Hemisphere affairs than either Taft or Roosevelt. In 1915, when a revolution in Haiti resulted in the murder of the Haitian president and threatened the safety of New York banking interests in the country, Wilson sent over three hundred U.S. Marines to establish order. Subsequently, the United States assumed control over the island’s foreign policy as well as its financial administration. One year later, in 1916, Wilson again sent marines to Hispaniola, this time to the Dominican Republic, to ensure prompt payment of a debt that nation owed. In 1917, Wilson sent troops to Cuba to protect American-owned sugar plantations from attacks by Cuban rebels; this time, the troops remained for four years. \n\n Wilson’s most noted foreign policy foray prior to World War I focused on Mexico, where rebel general Victoriano Huerta had seized control from a previous rebel government just weeks before Wilson’s inauguration. Wilson refused to recognize Huerta’s government, instead choosing to make an example of Mexico by demanding that they hold democratic elections and establish laws based on the moral principles he espoused. Officially, Wilson supported Venustiano Carranza, who opposed Huerta’s military control of the country. When American intelligence learned of a German ship allegedly preparing to deliver weapons to Huerta’s forces, Wilson ordered the U.S. Navy to land forces at Veracruz to stop the shipment. \n\n On April 22, 1914, a fight erupted between the U.S. Navy and Mexican troops, resulting in nearly 150 deaths, nineteen of them American. Although Carranza’s faction managed to overthrow Huerta in the summer of 1914, most Mexicans—including Carranza—had come to resent American intervention in their affairs. Carranza refused to work with Wilson and the U.S. government, and instead threatened to defend Mexico’s mineral rights against all American oil companies established there. Wilson then turned to support rebel forces who opposed Carranza, most notably Pancho Villa ( Figure 23.4 ). However, Villa lacked the strength in number or weapons to overtake Carranza; in 1915, Wilson reluctantly authorized official U.S. recognition of Carranza’s government. \n\n As a postscript, an irate Pancho Villa turned against Wilson, and on March 9, 1916, led a fifteen-hundred-man force across the border into New Mexico, where they attacked and burned the town of Columbus. Over one hundred people died in the attack, seventeen of them American. Wilson responded by sending General John Pershing into Mexico to capture Villa and return him to the United States for trial. With over eleven thousand troops at his disposal, Pershing marched three hundred miles into Mexico before an angry Carranza ordered U.S. troops to withdraw from the nation. Although reelected in 1916, Wilson reluctantly ordered the withdrawal of U.S. troops from Mexico in 1917, avoiding war with Mexico and enabling preparations for American intervention in Europe. Again, as in China, Wilson’s attempt to impose a moral foreign policy had failed in light of economic and political realities. \n\n WAR ERUPTS IN EUROPE \n\n When a Serbian nationalist murdered the Archduke Franz Ferdinand of the Austro-Hungarian Empire on June 28, 1914, the underlying forces that led to World War I had already long been in motion and seemed, at first, to have little to do with the United States. At the time, the events that pushed Europe from ongoing tensions into war seemed very far away from U.S. interests. For nearly a century, nations had negotiated a series of mutual defense alliance treaties to secure themselves against their imperialistic rivals. Among the largest European powers, the Triple Entente included an alliance of France, Great Britain, and Russia. Opposite them, the Central powers, also known as the Triple Alliance, included Germany, Austria-Hungary, the Ottoman Empire, and initially Italy. A series of “side treaties” likewise entangled the larger European powers to protect several smaller ones should war break out. \n\n At the same time that European nations committed each other to defense pacts, they jockeyed for power over empires overseas and invested heavily in large, modern militaries. Dreams of empire and military supremacy fueled an era of nationalism that was particularly pronounced in the newer nations of Germany and Italy, but also provoked separatist movements among Europeans. The Irish rose up in rebellion against British rule, for example. And in Bosnia’s capital of Sarajevo, Gavrilo Princip and his accomplices assassinated the Austro-Hungarian archduke in their fight for a pan-Slavic nation. Thus, when Serbia failed to accede to Austro-Hungarian demands in the wake of the archduke’s murder, Austria-Hungary declared war on Serbia with the confidence that it had the backing of Germany. This action, in turn, brought Russia into the conflict, due to a treaty in which they had agreed to defend Serbia. Germany followed suit by declaring war on Russia, fearing that Russia and France would seize this opportunity to move on Germany if it did not take the offensive. The eventual German invasion of Belgium drew Great Britain into the war, followed by the attack of the Ottoman Empire on Russia. By the end of August 1914, it seemed as if Europe had dragged the entire world into war. \n\n The Great War was unlike any war that came before it. Whereas in previous European conflicts, troops typically faced each other on open battlefields, World War I saw new military technologies that turned war into a conflict of prolonged trench warfare. Both sides used new artillery, tanks, airplanes, machine guns, barbed wire, and, eventually, poison gas: weapons that strengthened defenses and turned each military offense into barbarous sacrifices of thousands of lives with minimal territorial advances in return. By the end of the war, the total military death toll was ten million, as well as another million civilian deaths attributed to military action, and another six million civilian deaths caused by famine, disease, or other related factors. \n\n One terrifying new piece of technological warfare was the German unterseeboot —an “undersea boat” or U-boat. By early 1915, in an effort to break the British naval blockade of Germany and turn the tide of the war, the Germans dispatched a fleet of these submarines around Great Britain to attack both merchant and military ships. The U-boats acted in direct violation of international law, attacking without warning from beneath the water instead of surfacing and permitting the surrender of civilians or crew. By 1918, German U-boats had sunk nearly five thousand vessels. Of greatest historical note was the attack on the British passenger ship, RMS Lusitania , on its way from New York to Liverpool on May 7, 1915. The German Embassy in the United States had announced that this ship would be subject to attack for its cargo of ammunition: an allegation that later proved accurate. Nonetheless, almost 1,200 civilians died in the attack, including 128 Americans. The attack horrified the world, galvanizing support in England and beyond for the war ( Figure 23.5 ). This attack, more than any other event, would test President Wilson’s desire to stay out of what had been a largely European conflict. \n\n THE CHALLENGE OF NEUTRALITY \n\n Despite the loss of American lives on the Lusitania , President Wilson stuck to his path of neutrality in Europe’s escalating war: in part out of moral principle, in part as a matter of practical necessity, and in part for political reasons. Few Americans wished to participate in the devastating battles that ravaged Europe, and Wilson did not want to risk losing his reelection by ordering an unpopular military intervention. Wilson’s “neutrality” did not mean isolation from all warring factions, but rather open markets for the United States and continued commercial ties with all belligerents. For Wilson, the conflict did not reach the threshold of a moral imperative for U.S. involvement; it was largely a European affair involving numerous countries with whom the United States wished to maintain working relations. In his message to Congress in 1914, the president noted that “Every man who really loves America will act and speak in the true spirit of neutrality, which is the spirit of impartiality and fairness and friendliness to all concerned.” \n\n Wilson understood that he was already looking at a difficult reelection bid. He had only won the 1912 election with 42 percent of the popular vote, and likely would not have been elected at all had Roosevelt not come back as a third-party candidate to run against his former protégée Taft. Wilson felt pressure from all different political constituents to take a position on the war, yet he knew that elections were seldom won with a campaign promise of “If elected, I will send your sons to war!” Facing pressure from some businessmen and other government officials who felt that the protection of America’s best interests required a stronger position in defense of the Allied forces, Wilson agreed to a “preparedness campaign” in the year prior to the election. This campaign included the passage of the National Defense Act of 1916, which more than doubled the size of the army to nearly 225,000, and the Naval Appropriations Act of 1916, which called for the expansion of the U.S. fleet, including battleships, destroyers, submarines, and other ships. \n\n As the 1916 election approached, the Republican Party hoped to capitalize on the fact that Wilson was making promises that he would not be able to keep. They nominated Charles Evans Hughes, a former governor of New York and sitting U.S. Supreme Court justice at the time of his nomination. Hughes focused his campaign on what he considered Wilson’s foreign policy failures, but even as he did so, he himself tried to walk a fine line between neutrality and belligerence, depending on his audience. In contrast, Wilson and the Democrats capitalized on neutrality and campaigned under the slogan “Wilson—he kept us out of war.” The election itself remained too close to call on election night. Only when a tight race in California was decided two days later could Wilson claim victory in his reelection bid, again with less than 50 percent of the popular vote. Despite his victory based upon a policy of neutrality, Wilson would find true neutrality a difficult challenge. Several different factors pushed Wilson, however reluctantly, toward the inevitability of American involvement. \n\n A key factor driving U.S. engagement was economics. Great Britain was the country’s most important trading partner, and the Allies as a whole relied heavily on American imports from the earliest days of the war forward. Specifically, the value of all exports to the Allies quadrupled from $750 million to $3 billion in the first two years of the war. At the same time, the British naval blockade meant that exports to Germany all but ended, dropping from $350 million to $30 million. Likewise, numerous private banks in the United States made extensive loans—in excess of $500 million—to England. J. P. Morgan’s banking interests were among the largest lenders, due to his family’s connection to the country. \n\n Another key factor complicating the decision to go to war was the deep ethnic divisions between native-born Americans and more recent immigrants. For those of Anglo-Saxon descent, the nation’s historic and ongoing relationship with Great Britain was paramount, but many Irish-Americans resented British rule over their place of birth and opposed support for the world’s most expansive empire. Millions of Jewish immigrants had fled anti-Semitic pogroms in Tsarist Russia and would have supported any nation fighting that authoritarian state. German Americans saw their nation of origin as a victim of British and Russian aggression and a French desire to settle old scores, whereas emigrants from Austria-Hungary and the Ottoman Empire were mixed in their sympathies for the old monarchies or ethnic communities that these empires suppressed. For interventionists, this lack of support for Great Britain and its allies among recent immigrants only strengthened their conviction. Germany’s use of submarine warfare also played a role in challenging U.S. neutrality. After the sinking of the Lusitania , and the subsequent August 30 sinking of another British liner, the Arabic , Germany had promised to restrict their use of submarine warfare. Specifically, they promised to surface and visually identify any ship before they fired, as well as permit civilians to evacuate targeted ships. Instead, in February 1917, Germany intensified their use of submarines in an effort to end the war quickly before Great Britain’s naval blockade starved them out of food and supplies. \n\n The German high command wanted to continue unrestricted warfare on all Atlantic traffic, including unarmed American freighters, in order to cripple the British economy and secure a quick and decisive victory. Their goal: to bring an end to the war before the United States could intervene and tip the balance in this grueling war of attrition. In February 1917, a German U-boat sank the American merchant ship, the Laconia , killing two passengers, and, in late March, quickly sunk four more American ships. These attacks increased pressure on Wilson from all sides, as government officials, the general public, and both Democrats and Republicans urged him to declare war. \n\n The final element that led to American involvement in World War I was the so-called Zimmermann telegram . British intelligence intercepted and decoded a top-secret telegram from German foreign minister Arthur Zimmermann to the German ambassador to Mexico, instructing the latter to invite Mexico to join the war effort on the German side, should the United States declare war on Germany. It further went on to encourage Mexico to invade the United States if such a declaration came to pass, as Mexico’s invasion would create a diversion and permit Germany a clear path to victory. In exchange, Zimmermann offered to return to Mexico land that was previously lost to the United States in the Mexican-American War, including Arizona, New Mexico, and Texas ( Figure 23.6 ). \n\n The likelihood that Mexico, weakened and torn by its own revolution and civil war, could wage war against the United States and recover territory lost in the Mexican-American war with Germany’s help was remote at best. But combined with Germany’s unrestricted use of submarine warfare and the sinking of American ships, the Zimmermann telegram made a powerful argument for a declaration of war. The outbreak of the Russian Revolution in February and abdication of Tsar Nicholas II in March raised the prospect of democracy in the Eurasian empire and removed an important moral objection to entering the war on the side of the Allies. On April 2, 1917, Wilson asked Congress to declare war on Germany. Congress debated for four days, and several senators and congressmen expressed their concerns that the war was being fought over U.S. economic interests more than strategic need or democratic ideals. When Congress voted on April 6, fifty-six voted against the resolution, including the first woman ever elected to Congress, Representative Jeannette Rankin. This was the largest “no” vote against a war resolution in American history. \n\n Defining American Wilson’s Peace without Victory Speech Wilson’s last-ditch effort to avoid bringing the United States into World War I is captured in a speech he gave before the U.S. Senate on January 22, 1917. This speech, known as the “Peace without Victory” speech, extolled the country to be patient, as the countries involved in the war were nearing a peace. Wilson stated: \n\n It must be a peace without victory. It is not pleasant to say this. I beg that I may be permitted to put my own interpretation upon it and that it may be understood that no other interpretation was in my thought. I am seeking only to face realities and to face them without soft concealments. Victory would mean peace forced upon the loser, a victor’s terms imposed upon the vanquished. It would be accepted in humiliation, under duress, at an intolerable sacrifice, and would leave a sting, a resentment, a bitter memory upon which terms of peace would rest, not permanently, but only as upon quicksand. Only a peace between equals can last, only a peace the very principle of which is equality and a common participation in a common benefit. \n\n Not surprisingly, this speech was not well received by either side fighting the war. England resisted being put on the same moral ground as Germany, and France, whose country had been battered by years of warfare, had no desire to end the war without victory and its spoils. Still, the speech as a whole illustrates Wilson’s idealistic, if failed, attempt to create a more benign and high-minded foreign policy role for the United States. Unfortunately, the Zimmermann telegram and the sinking of the American merchant ships proved too provocative for Wilson to remain neutral. Little more than two months after this speech, he asked Congress to declare war on Germany. \n 23.2 The United States Prepares for War Learning Objectives By the end of this section, you will be able to: \n\n Identify the steps taken by the U.S. government to secure enough men, money, food, and supplies to prosecute World War I \n\n Explain how the U.S. government attempted to sway popular opinion in favor of the war effort \n\n Wilson knew that the key to America’s success in war lay largely in its preparation. With both the Allied and enemy forces entrenched in battles of attrition, and supplies running low on both sides, the United States needed, first and foremost, to secure enough men, money, food, and supplies to be successful. The country needed to first supply the basic requirements to fight a war, and then work to ensure military leadership, public support, and strategic planning. \n\n THE INGREDIENTS OF WAR \n\n The First World War was, in many ways, a war of attrition, and the United States needed a large army to help the Allies. In 1917, when the United States declared war on Germany, the U.S. Army ranked seventh in the world in terms of size, with an estimated 200,000 enlisted men. In contrast, at the outset of the war in 1914, the German force included 4.5 million men, and the country ultimately mobilized over eleven million soldiers over the course of the entire war. \n\n To compose a fighting force, Congress passed the Selective Service Act in 1917, which initially required all men aged twenty-one through thirty to register for the draft ( Figure 23.7 ). In 1918, the act was expanded to include all men between eighteen and forty-five. Through a campaign of patriotic appeals, as well as an administrative system that allowed men to register at their local draft boards rather than directly with the federal government, over ten million men registered for the draft on the very first day. By the war’s end, twenty-two million men had registered for the U.S. Army draft. Five million of these men were actually drafted, another 1.5 million volunteered, and over 500,000 additional men signed up for the navy or marines. In all, two million men participated in combat operations overseas. Among the volunteers were also twenty thousand women, a quarter of whom went to France to serve as nurses or in clerical positions. \n\n But the draft also provoked opposition, and almost 350,000 eligible Americans refused to register for military service. About 65,000 of these defied the conscription law as conscientious objectors, mostly on the grounds of their deeply held religious beliefs. Such opposition was not without risks, and whereas most objectors were never prosecuted, those who were found guilty at military hearings received stiff punishments: Courts handed down over two hundred prison sentences of twenty years or more, and seventeen death sentences. \n\n With the size of the army growing, the U.S. government next needed to ensure that there were adequate supplies—in particular food and fuel—for both the soldiers and the home front. Concerns over shortages led to the passage of the Lever Food and Fuel Control Act, which empowered the president to control the production, distribution, and price of all food products during the war effort. Using this law, Wilson created both a Fuel Administration and a Food Administration. The Fuel Administration, run by Harry Garfield, created the concept of “fuel holidays,” encouraging civilian Americans to do their part for the war effort by rationing fuel on certain days. Garfield also implemented “daylight saving time” for the first time in American history, shifting the clocks to allow more productive daylight hours. Herbert Hoover coordinated the Food Administration, and he too encouraged volunteer rationing by invoking patriotism. With the slogan “food will win the war,” Hoover encouraged “Meatless Mondays,” “Wheatless Wednesdays,” and other similar reductions, with the hope of rationing food for military use ( Figure 23.8 ). \n\n Wilson also created the War Industries Board, run by Bernard Baruch, to ensure adequate military supplies. The War Industries Board had the power to direct shipments of raw materials, as well as to control government contracts with private producers. Baruch used lucrative contracts with guaranteed profits to encourage several private firms to shift their production over to wartime materials. For those firms that refused to cooperate, Baruch’s government control over raw materials provided him with the necessary leverage to convince them to join the war effort, willingly or not. \n\n As a way to move all the personnel and supplies around the country efficiently, Congress created the U.S. Railroad Administration. Logistical problems had led trains bound for the East Coast to get stranded as far away as Chicago. To prevent these problems, Wilson appointed William McAdoo, the Secretary of the Treasury, to lead this agency, which had extraordinary war powers to control the entire railroad industry, including traffic, terminals, rates, and wages. \n\n Almost all the practical steps were in place for the United States to fight a successful war. The only step remaining was to figure out how to pay for it. The war effort was costly—with an eventual price tag in excess of $32 billion by 1920—and the government needed to finance it. The Liberty Loan Act allowed the federal government to sell liberty bonds to the American public, extolling citizens to “do their part” to help the war effort and bring the troops home. The government ultimately raised $23 billion through liberty bonds. Additional monies came from the government’s use of federal income tax revenue, which was made possible by the passage of the Sixteenth Amendment to the U.S. Constitution in 1913. With the financing, transportation, equipment, food, and men in place, the United States was ready to enter the war. The next piece the country needed was public support. \n\n CONTROLLING DISSENT \n\n Although all the physical pieces required to fight a war fell quickly into place, the question of national unity was another concern. The American public was strongly divided on the subject of entering the war. While many felt it was the only choice, others protested strongly, feeling it was not America’s war to fight. Wilson needed to ensure that a nation of diverse immigrants, with ties to both sides of the conflict, thought of themselves as American first, and their home country’s nationality second. To do this, he initiated a propaganda campaign, pushing the “America First” message, which sought to convince Americans that they should do everything in their power to ensure an American victory, even if that meant silencing their own criticisms. \n\n Americana American First, American Above All At the outset of the war, one of the greatest challenges for Wilson was the lack of national unity. The country, after all, was made up of immigrants, some recently arrived and some well established, but all with ties to their home countries. These home countries included Germany and Russia, as well as Great Britain and France. In an effort to ensure that Americans eventually supported the war, the government pro-war propaganda campaign focused on driving home that message. The posters below, shown in both English and Yiddish, prompted immigrants to remember what they owed to America ( Figure 23.9 ). \n\n Regardless of how patriotic immigrants might feel and act, however, an anti-German xenophobia overtook the country. German Americans were persecuted and their businesses shunned, whether or not they voiced any objection to the war. Some cities changed the names of the streets and buildings if they were German. Libraries withdrew German-language books from the shelves, and German Americans began to avoid speaking German for fear of reprisal. For some immigrants, the war was fought on two fronts: on the battlefields of France and again at home. \n\n The Wilson administration created the Committee of Public Information under director George Creel, a former journalist, just days after the United States declared war on Germany. Creel employed artists, speakers, writers, and filmmakers to develop a propaganda machine. The goal was to encourage all Americans to make sacrifices during the war and, equally importantly, to hate all things German ( Figure 23.10 ). Through efforts such as the establishment of “loyalty leagues” in ethnic immigrant communities, Creel largely succeeded in molding an anti-German sentiment around the country. The result? Some schools banned the teaching of the German language and some restaurants refused to serve frankfurters, sauerkraut, or hamburgers, instead serving “liberty dogs with liberty cabbage” and “liberty sandwiches.” Symphonies refused to perform music written by German composers. The hatred of Germans grew so widespread that, at one point, at a circus, audience members cheered when, in an act gone horribly wrong, a Russian bear mauled a German animal trainer (whose ethnicity was more a part of the act than reality). \n\n In addition to its propaganda campaign, the U.S. government also tried to secure broad support for the war effort with repressive legislation. The Trading with the Enemy Act of 1917 prohibited individual trade with an enemy nation and banned the use of the postal service for disseminating any literature deemed treasonous by the postmaster general. That same year, the Espionage Act prohibited giving aid to the enemy by spying, or espionage, as well as any public comments that opposed the American war effort. Under this act, the government could impose fines and imprisonment of up to twenty years. The Sedition Act, passed in 1918, prohibited any criticism or disloyal language against the federal government and its policies, the U.S. Constitution, the military uniform, or the American flag. More than two thousand persons were charged with violating these laws, and many received prison sentences of up to twenty years. Immigrants faced deportation as punishment for their dissent. Not since the Alien and Sedition Acts of 1798 had the federal government so infringed on the freedom of speech of loyal American citizens. \n\n In the months and years after these laws came into being, over one thousand people were convicted for their violation, primarily under the Espionage and Sedition Acts. More importantly, many more war critics were frightened into silence. One notable prosecution was that of Socialist Party leader Eugene Debs, who received a ten-year prison sentence for encouraging draft resistance, which, under the Espionage Act, was considered “giving aid to the enemy.” Prominent Socialist Victor Berger was also prosecuted under the Espionage Act and subsequently twice denied his seat in Congress, to which he had been properly elected by the citizens of Milwaukee, Wisconsin. One of the more outrageous prosecutions was that of a film producer who released a film about the American Revolution: Prosecutors found the film seditious, and a court convicted the producer to ten years in prison for portraying the British, who were now American allies, as the obedient soldiers of a monarchical empire. \n\n State and local officials, as well as private citizens, aided the government’s efforts to investigate, identify, and crush subversion. Over 180,000 communities created local “councils of defense,” which encouraged members to report any antiwar comments to local authorities. This mandate encouraged spying on neighbors, teachers, local newspapers, and other individuals. In addition, a larger national organization—the American Protective League—received support from the Department of Justice to spy on prominent dissenters, as well as open their mail and physically assault draft evaders. \n\n Understandably, opposition to such repression began mounting. In 1917, Roger Baldwin formed the National Civil Liberties Bureau—a forerunner to the American Civil Liberties Union, which was founded in 1920—to challenge the government’s policies against wartime dissent and conscientious objection. In 1919, the case of Schenck v. United States went to the U.S. Supreme Court to challenge the constitutionality of the Espionage and Sedition Acts. The case concerned Charles Schenck, a leader in the Socialist Party of Philadelphia, who had distributed fifteen thousand leaflets, encouraging young men to avoid conscription. The court ruled that during a time of war, the federal government was justified in passing such laws to quiet dissenters. The decision was unanimous, and in the court’s opinion, Justice Oliver Wendell Holmes wrote that such dissent presented a “ clear and present danger ” to the safety of the United States and the military, and was therefore justified. He further explained how the First Amendment right of free speech did not protect such dissent, in the same manner that a citizen could not be freely permitted to yell “fire!” in a crowded theater, due to the danger it presented. Congress ultimately repealed most of the Espionage and Sedition Acts in 1921, and several who were imprisoned for violation of those acts were then quickly released. But the Supreme Court’s deference to the federal government’s restrictions on civil liberties remained a volatile topic in future wars. \n 23.3 A New Home Front Learning Objectives By the end of this section, you will be able to: \n\n Explain how the status of organized labor changed during the First World War \n\n Describe how the lives of women and African Americans changed as a result of American participation in World War I \n\n Explain how America’s participation in World War I allowed for the passage of prohibition and women’s suffrage \n\n The lives of all Americans, whether they went abroad to fight or stayed on the home front, changed dramatically during the war. Restrictive laws censored dissent at home, and the armed forces demanded unconditional loyalty from millions of volunteers and conscripted soldiers. For organized labor, women, and African Americans in particular, the war brought changes to the prewar status quo. Some White women worked outside of the home for the first time, whereas others, like African American men, found that they were eligible for jobs that had previously been reserved for White men. African American women, too, were able to seek employment beyond the domestic servant jobs that had been their primary opportunity. These new options and freedoms were not easily erased after the war ended. \n\n NEW OPPORTUNITIES BORN FROM WAR \n\n After decades of limited involvement in the challenges between management and organized labor, the need for peaceful and productive industrial relations prompted the federal government during wartime to invite organized labor to the negotiating table. Samuel Gompers, head of the American Federation of Labor (AFL), sought to capitalize on these circumstances to better organize workers and secure for them better wages and working conditions. His efforts also solidified his own base of power. The increase in production that the war required exposed severe labor shortages in many states, a condition that was further exacerbated by the draft, which pulled millions of young men from the active labor force. \n\n Wilson only briefly investigated the longstanding animosity between labor and management before ordering the creation of the National Labor War Board in April 1918. Quick negotiations with Gompers and the AFL resulted in a promise: Organized labor would make a “no-strike pledge” for the duration of the war, in exchange for the U.S. government’s protection of workers’ rights to organize and bargain collectively. The federal government kept its promise and promoted the adoption of an eight-hour workday (which had first been adopted by government employees in 1868), a living wage for all workers, and union membership. As a result, union membership skyrocketed during the war, from 2.6 million members in 1916 to 4.1 million in 1919. In short, American workers received better working conditions and wages, as a result of the country’s participation in the war. However, their economic gains were limited. While prosperity overall went up during the war, it was enjoyed more by business owners and corporations than by the workers themselves. Even though wages increased, inflation offset most of the gains. Prices in the United States increased an average of 15–20 percent annually between 1917 and 1920. Individual purchasing power actually declined during the war due to the substantially higher cost of living. Business profits, in contrast, increased by nearly a third during the war. \n\n Women in Wartime \n\n For women, the economic situation was complicated by the war, with the departure of wage-earning men and the higher cost of living pushing many toward less comfortable lives. At the same time, however, wartime presented new opportunities for women in the workplace. More than one million women entered the workforce for the first time as a result of the war, while more than eight million working women found higher paying jobs, often in industry. Many women also found employment in what were typically considered male occupations, such as on the railroads ( Figure 23.11 ), where the number of women tripled, and on assembly lines. After the war ended and men returned home and searched for work, women were fired from their jobs, and expected to return home and care for their families. Furthermore, even when they were doing men’s jobs, women were typically paid lower wages than male workers, and unions were ambivalent at best—and hostile at worst—to women workers. Even under these circumstances, wartime employment familiarized women with an alternative to a life in domesticity and dependency, making a life of employment, even a career, plausible for women. When, a generation later, World War II arrived, this trend would increase dramatically. \n\n One notable group of women who exploited these new opportunities was the Women’s Land Army of America. First during World War I, then again in World War II, these women stepped up to run farms and other agricultural enterprises, as men left for the armed forces ( Figure 23.11 ). Known as Farmerettes , some twenty thousand women—mostly college educated and from larger urban areas—served in this capacity. Their reasons for joining were manifold. For some, it was a way to serve their country during a time of war. Others hoped to capitalize on the efforts to further the fight for women’s suffrage. \n\n Also of special note were the approximately thirty thousand American women who served in the military, as well as a variety of humanitarian organizations, such as the Red Cross and YMCA, during the war. In addition to serving as military nurses (without rank), American women also served as telephone operators in France. Of this latter group, 230 of them, known as “Hello Girls,” were bilingual and stationed in combat areas. Over eighteen thousand American women served as Red Cross nurses, providing much of the medical support available to American troops in France. Close to three hundred nurses died during service. Many of those who returned home continued to work in hospitals and home healthcare, helping wounded veterans heal both emotionally and physically from the scars of war. \n\n African Americans in the Crusade for Democracy \n\n African Americans also found that the war brought upheaval and opportunity. Blacks composed 13 percent of the enlisted military, with 350,000 men serving. Colonel Charles Young of the Tenth Cavalry division served as the highest-ranking African American officer. Blacks served in segregated units and suffered from widespread racism in the military hierarchy, often serving in menial or support roles. Some troops saw combat, however, and were commended for serving with valor. The 369th Infantry, for example, known as the Harlem Hellfighters , served on the frontline of France for six months, longer than any other American unit. One hundred seventy-one men from that regiment received the Legion of Merit for meritorious service in combat. The regiment marched in a homecoming parade in New York City, was remembered in paintings ( Figure 23.12 ), and was celebrated for bravery and leadership. The accolades given to them, however, in no way extended to the bulk of African Americans fighting in the war. \n\n On the home front, African Americans, like American women, saw economic opportunities increase during the war. During the so-called Great Migration (discussed in a previous chapter), nearly 350,000 African Americans had fled the post-Civil War South for opportunities in northern urban areas. From 1910–1920, they moved north and found work in the steel, mining, shipbuilding, and automotive industries, among others. African American women also sought better employment opportunities beyond their traditional roles as domestic servants. By 1920, over 100,000 women had found work in diverse manufacturing industries, up from 70,000 in 1910. Despite these opportunities, racism continued to be a major force in both the North and South. Worried that Black veterans would feel empowered to change the status quo of White supremacy, many White people took political, economic, and violent action against them. In a speech on the Senate floor in 1917, Mississippi Senator James K. Vardaman said, “Impress the negro with the fact that he is defending the flag, inflate his untutored soul with military airs, teach him that it is his duty to keep the emblem of the Nation flying triumphantly in the air—it is but a short step to the conclusion that his political rights must be respected.” Several municipalities passed residential codes designed to prohibit African Americans from settling in certain neighborhoods. Race riots also increased in frequency: In 1917 alone, there were race riots in twenty-five cities, including East Saint Louis, where thirty-nine Blacks were killed. In the South, White business and plantation owners feared that their cheap workforce was fleeing the region, and used violence to intimidate Blacks into staying. According to NAACP statistics, recorded incidences of lynching increased from thirty-eight in 1917 to eighty-three in 1919. Dozens of Black veterans were among the victims. The frequency of these killings did not start to decrease until 1923, when the number of annual lynchings dropped below thirty-five for the first time since the Civil War. \n\n THE LAST VESTIGES OF PROGRESSIVISM \n\n Across the United States, the war intersected with the last lingering efforts of the Progressives who sought to use the war as motivation for their final push for change. It was in large part due to the war’s influence that Progressives were able to lobby for the passage of the Eighteenth and Nineteenth Amendments to the U.S. Constitution. The Eighteenth Amendment, prohibiting alcohol, and the Nineteenth Amendment, giving women the right to vote, received their final impetus due to the war effort. \n\n Prohibition , as the anti-alcohol movement became known, had been a goal of many Progressives for decades. Organizations such as the Women’s Christian Temperance Union and the Anti-Saloon League linked alcohol consumption with any number of societal problems, and they had worked tirelessly with municipalities and counties to limit or prohibit alcohol on a local scale. But with the war, prohibitionists saw an opportunity for federal action. One factor that helped their cause was the strong anti-German sentiment that gripped the country, which turned sympathy away from the largely German-descended immigrants who ran the breweries. Furthermore, the public cry to ration food and grain—the latter being a key ingredient in both beer and hard alcohol—made prohibition even more patriotic. Congress ratified the Eighteenth Amendment in January 1919, with provisions to take effect one year later. Specifically, the amendment prohibited the manufacture, sale, and transportation of intoxicating liquors. It did not prohibit the drinking of alcohol, as there was a widespread feeling that such language would be viewed as too intrusive on personal rights. However, by eliminating the manufacture, sale, and transport of such beverages, drinking was effectively outlawed. Shortly thereafter, Congress passed the Volstead Act, translating the Eighteenth Amendment into an enforceable ban on the consumption of alcoholic beverages, and regulating the scientific and industrial uses of alcohol. The act also specifically excluded from prohibition the use of alcohol for religious rituals ( Figure 23.13 ). \n\n Unfortunately for proponents of the amendment, the ban on alcohol did not take effect until one full year following the end of the war. Almost immediately following the war, the general public began to oppose—and clearly violate—the law, making it very difficult to enforce. Doctors and druggists, who could prescribe whisky for medicinal purposes, found themselves inundated with requests. In the 1920s, organized crime and gangsters like Al Capone would capitalize on the persistent demand for liquor, making fortunes in the illegal trade. A lack of enforcement, compounded by an overwhelming desire by the public to obtain alcohol at all costs, eventually resulted in the repeal of the law in 1933. \n\n The First World War also provided the impetus for another longstanding goal of some reformers: universal suffrage. Supporters of equal rights for women pointed to Wilson’s rallying cry of a war “to make the world safe for democracy,” as hypocritical, saying he was sending American boys to die for such principles while simultaneously denying American women their democratic right to vote ( Figure 23.14 ). Carrie Chapman Catt, president of the National American Women Suffrage Movement, capitalized on the growing patriotic fervor to point out that every woman who gained the vote could exercise that right in a show of loyalty to the nation, thus offsetting the dangers of draft-dodgers or naturalized Germans who already had the right to vote. \n\n Alice Paul, of the National Women’s Party, organized more radical tactics, bringing national attention to the issue of women’s suffrage by organizing protests outside the White House and, later, hunger strikes among arrested protesters. African American suffragists, who had been active in the movement for decades, faced discrimination from their White counterparts. Some White leaders justified this treatment based on the concern that promoting Black women would erode public support. But overt racism played a significant role, as well. During the suffrage parade in 1913, Black members were told to march at the rear of the line. Ida B. Wells-Barnett, a prominent voice for equality, first asked her local delegation to oppose this segregation; they refused. Not to be dismissed, Wells-Barnett waited in the crowd until the Illinois delegation passed by, then stepped onto the parade route and took her place among them. By the end of the war, the abusive treatment of suffragist hunger-strikers in prison, women’s important contribution to the war effort, and the arguments of his suffragist daughter Jessie Woodrow Wilson Sayre moved President Wilson to understand women’s right to vote as an ethical mandate for a true democracy. He began urging congressmen and senators to adopt the legislation. The amendment finally passed in June 1919, and the states ratified it by August 1920. Specifically, the Nineteenth Amendment prohibited all efforts to deny the right to vote on the basis of sex. It took effect in time for American women to vote in the presidential election of 1920. \n 23.4 From War to Peace Learning Objectives By the end of this section, you will be able to: \n\n Identify the role that the United States played at the end of World War I \n\n Describe Woodrow Wilson’s vision for the postwar world \n\n Explain why the United States never formally approved the Treaty of Versailles nor joined the League of Nations \n\n The American role in World War I was brief but decisive. While millions of soldiers went overseas, and many thousands paid with their lives, the country’s involvement was limited to the very end of the war. In fact, the peace process, with the international conference and subsequent ratification process, took longer than the time U.S. soldiers were “in country” in France. For the Allies, American reinforcements came at a decisive moment in their defense of the western front, where a final offensive had exhausted German forces. For the United States, and for Wilson’s vision of a peaceful future, the fighting was faster and more successful than what was to follow. \n\n WINNING THE WAR \n\n When the United States declared war on Germany in April 1917, the Allied forces were close to exhaustion. Great Britain and France had already indebted themselves heavily in the procurement of vital American military supplies. Now, facing near-certain defeat, a British delegation to Washington, DC, requested immediate troop reinforcements to boost Allied spirits and help crush German fighting morale, which was already weakened by short supplies on the frontlines and hunger on the home front. Wilson agreed and immediately sent 200,000 American troops in June 1917. These soldiers were placed in “quiet zones” while they trained and prepared for combat. \n\n By March 1918, the Germans had won the war on the eastern front. The Russian Revolution of the previous year had not only toppled the hated regime of Tsar Nicholas II but also ushered in a civil war from which the Bolshevik faction of Communist revolutionaries under the leadership of Vladimir Lenin emerged victorious. Weakened by war and internal strife, and eager to build a new Soviet Union, Russian delegates agreed to a generous peace treaty with Germany. Thus emboldened, Germany quickly moved upon the Allied lines, causing both the French and British to ask Wilson to forestall extensive training to U.S. troops and instead commit them to the front immediately. Although wary of the move, Wilson complied, ordering the commander of the American Expeditionary Force, General John “Blackjack” Pershing, to offer U.S. troops as replacements for the Allied units in need of relief. By May 1918, Americans were fully engaged in the war ( Figure 23.15 ). \n\n In a series of battles along the front that took place from May 28 through August 6, 1918, including the battles of Cantigny, Chateau Thierry, Belleau Wood, and the Second Battle of the Marne, American forces alongside the British and French armies succeeded in repelling the German offensive. The Battle of Cantigny, on May 28, was the first American offensive in the war: In less than two hours that morning, American troops overran the German headquarters in the village, thus convincing the French commanders of their ability to fight against the German line advancing towards Paris. The subsequent battles of Chateau Thierry and Belleau Wood proved to be the bloodiest of the war for American troops. At the latter, faced with a German onslaught of mustard gas, artillery fire, and mortar fire, U.S. Marines attacked German units in the woods on six occasions—at times meeting them in hand-to-hand and bayonet combat—before finally repelling the advance. The U.S. forces suffered 10,000 casualties in the three-week battle, with almost 2,000 killed in total and 1,087 on a single day. Brutal as they were, they amounted to small losses compared to the casualties suffered by France and Great Britain. Still, these summer battles turned the tide of the war, with the Germans in full retreat by the end of July 1918 ( Figure 23.16 ). \n\n My Story Sgt. Charles Leon Boucher: Life and Death in the Trenches of France Wounded in his shoulder by enemy forces, George, a machine gunner posted on the right end of the American platoon, was taken prisoner at the Battle of Seicheprey in 1918. However, as darkness set in that evening, another American soldier, Charlie, heard a noise from a gully beside the trench in which he had hunkered down. “I figured it must be the enemy mop-up patrol,” Charlie later said. \n\n I only had a couple of bullets left in the chamber of my forty-five. The noise stopped and a head popped into sight. When I was about to fire, I gave another look and a white and distorted face proved to be that of George, so I grabbed his shoulders and pulled him down into our trench beside me. He must have had about twenty bullet holes in him but not one of them was well placed enough to kill him. He made an effort to speak so I told him to keep quiet and conserve his energy. I had a few malted milk tablets left and, I forced them into his mouth. I also poured the last of the water I had left in my canteen into his mouth. \n\n Following a harrowing night, they began to crawl along the road back to their platoon. As they crawled, George explained how he survived being captured. Charlie later told how George “was taken to an enemy First Aid Station where his wounds were dressed. Then the doctor motioned to have him taken to the rear of their lines. But, the Sergeant Major pushed him towards our side and ‘No Mans Land,’ pulled out his Luger Automatic and shot him down. Then, he began to crawl towards our lines little by little, being shot at consistently by the enemy snipers till, finally, he arrived in our position.” \n\n The story of Charlie and George, related later in life by Sgt. Charles Leon Boucher to his grandson, was one replayed many times over in various forms during the American Expeditionary Force’s involvement in World War I. The industrial scale of death and destruction was as new to American soldiers as to their European counterparts, and the survivors brought home physical and psychological scars that influenced the United States long after the war was won ( Figure 23.17 ). \n\n By the end of September 1918, over one million U.S. soldiers staged a full offensive into the Argonne Forest. By November—after nearly forty days of intense fighting—the German lines were broken, and their military command reported to German Emperor Kaiser Wilhelm II of the desperate need to end the war and enter into peace negotiations. Facing civil unrest from the German people in Berlin, as well as the loss of support from his military high command, Kaiser Wilhelm abdicated his throne on November 9, 1918, and immediately fled by train to the Netherlands. Two days later, on November 11, 1918, Germany and the Allies declared an immediate armistice, thus bring the fighting to a stop and signaling the beginning of the peace process. \n\n When the armistice was declared, a total of 117,000 American soldiers had been killed and 206,000 wounded. The Allies as a whole suffered over 5.7 million military deaths, primarily Russian, British, and French men. The Central powers suffered four million military deaths, with half of them German soldiers. The total cost of the war to the United States alone was in excess of $32 billion, with interest expenses and veterans’ benefits eventually bringing the cost to well over $100 billion. Economically, emotionally, and geopolitically, the war had taken an enormous toll. \n\n THE BATTLE FOR PEACE \n\n While Wilson had been loath to involve the United States in the war, he saw the country’s eventual participation as justification for America’s involvement in developing a moral foreign policy for the entire world. The “new world order” he wished to create from the outset of his presidency was now within his grasp. The United States emerged from the war as the predominant world power. Wilson sought to capitalize on that influence and impose his moral foreign policy on all the nations of the world. \n\n The Paris Peace Conference \n\n As early as January 1918—a full five months before U.S. military forces fired their first shot in the war, and eleven months before the actual armistice—Wilson announced his postwar peace plan before a joint session of Congress. Referring to what became known as the Fourteen Points , Wilson called for openness in all matters of diplomacy and trade, specifically, free trade, freedom of the seas, an end to secret treaties and negotiations, promotion of self-determination of all nations, and more. In addition, he called for the creation of a League of Nations to promote the new world order and preserve territorial integrity through open discussions in place of intimidation and war. \n\n As the war concluded, Wilson announced, to the surprise of many, that he would attend the Paris Peace Conference himself, rather than ceding to the tradition of sending professional diplomats to represent the country ( Figure 23.18 ). His decision influenced other nations to follow suit, and the Paris conference became the largest meeting of world leaders to date in history. For six months, beginning in December 1918, Wilson remained in Paris to personally conduct peace negotiations. Although the French public greeted Wilson with overwhelming enthusiasm, other delegates at the conference had deep misgivings about the American president’s plans for a “peace without victory.” Specifically, Great Britain, France, and Italy sought to obtain some measure of revenge against Germany for drawing them into the war, to secure themselves against possible future aggressions from that nation, and also to maintain or even strengthen their own colonial possessions. Great Britain and France in particular sought substantial monetary reparations, as well as territorial gains, at Germany’s expense. Japan also desired concessions in Asia, whereas Italy sought new territory in Europe. Finally, the threat posed by a Bolshevik Russia under Vladimir Lenin, and more importantly, the danger of revolutions elsewhere, further spurred on these allies to use the treaty negotiations to expand their territories and secure their strategic interests, rather than strive towards world peace. \n\n In the end, the Treaty of Versailles that officially concluded World War I resembled little of Wilson’s original Fourteen Points. The Japanese, French, and British succeeded in carving up many of Germany’s colonial holdings in Africa and Asia. The dissolution of the Ottoman Empire created new nations under the quasi-colonial rule of France and Great Britain, such as Iraq and Palestine. France gained much of the disputed territory along their border with Germany, as well as passage of a “war guilt clause” that demanded Germany take public responsibility for starting and prosecuting the war that led to so much death and destruction. Great Britain led the charge that resulted in Germany agreeing to pay reparations in excess of $33 billion to the Allies. As for Bolshevik Russia, Wilson had agreed to send American troops to their northern region to protect Allied supplies and holdings there, while also participating in an economic blockade designed to undermine Lenin’s power. This move would ultimately have the opposite effect of galvanizing popular support for the Bolsheviks. \n\n The sole piece of the original Fourteen Points that Wilson successfully fought to keep intact was the creation of a League of Nations. At a covenant agreed to at the conference, all member nations in the League would agree to defend all other member nations against military threats. Known as Article X, this agreement would basically render each nation equal in terms of power, as no member nation would be able to use its military might against a weaker member nation. Ironically, this article would prove to be the undoing of Wilson’s dream of a new world order. \n\n Ratification of the Treaty of Versailles \n\n Although the other nations agreed to the final terms of the Treaty of Versailles, Wilson’s greatest battle lay in the ratification debate that awaited him upon his return. As with all treaties, this one would require two-thirds approval by the U.S. Senate for final ratification, something Wilson knew would be difficult to achieve. Even before Wilson’s return to Washington, Senator Henry Cabot Lodge, chairman of the Senate Foreign Relations Committee that oversaw ratification proceedings, issued a list of fourteen reservations he had regarding the treaty, most of which centered on the creation of a League of Nations. An isolationist in foreign policy issues, Lodge feared that Article X would require extensive American intervention, as more countries would seek her protection in all controversial affairs. But on the other side of the political spectrum, interventionists argued that Article X would impede the United States from using her rightfully attained military power to secure and protect America’s international interests. Wilson’s greatest fight was with the Senate, where most Republicans opposed the treaty due to the clauses surrounding the creation of the League of Nations. Some Republicans, known as Irreconcilables , opposed the treaty on all grounds, whereas others, called Reservationists , would support the treaty if sufficient amendments were introduced that could eliminate Article X. In an effort to turn public support into a weapon against those in opposition, Wilson embarked on a cross-country railway speaking tour. He began travelling in September 1919, and the grueling pace, after the stress of the six months in Paris, proved too much. Wilson fainted following a public event on September 25, 1919, and immediately returned to Washington. There he suffered a debilitating stroke, leaving his second wife Edith Wilson in charge as de facto president for a period of about six months. \n\n Frustrated that his dream of a new world order was slipping away—a frustration that was compounded by the fact that, now an invalid, he was unable to speak his own thoughts coherently—Wilson urged Democrats in the Senate to reject any effort to compromise on the treaty. As a result, Congress voted on, and defeated, the originally worded treaty in November. When the treaty was introduced with “reservations,” or amendments, in March 1920, it again fell short of the necessary margin for ratification. As a result, the United States never became an official signatory of the Treaty of Versailles. Nor did the country join the League of Nations, which shattered the international authority and significance of the organization. Although Wilson received the Nobel Peace Prize in October 1919 for his efforts to create a model of world peace, he remained personally embarrassed and angry at his country’s refusal to be a part of that model. As a result of its rejection of the treaty, the United States technically remained at war with Germany until July 21, 1921, when it formally came to a close with Congress’s quiet passage of the Knox-Porter Resolution. \n 23.5 Demobilization and Its Difficult Aftermath Learning Objectives By the end of this section, you will be able to: \n\n Identify the challenges that the United States faced following the conclusion of World War I \n\n Explain Warren G. Harding’s landslide victory in the 1920 presidential election \n\n As world leaders debated the terms of the peace, the American public faced its own challenges at the conclusion of the First World War. Several unrelated factors intersected to create a chaotic and difficult time, just as massive numbers of troops rapidly demobilized and came home. Racial tensions, a terrifying flu epidemic, anticommunist hysteria, and economic uncertainty all combined to leave many Americans wondering what, exactly, they had won in the war. Adding to these problems was the absence of President Wilson, who remained in Paris for six months, leaving the country leaderless. The result of these factors was that, rather than a celebratory transition from wartime to peace and prosperity, and ultimately the Jazz Age of the 1920s, 1919 was a tumultuous year that threatened to tear the country apart. \n\n DISORDER AND FEAR IN AMERICA \n\n After the war ended, U.S. troops were demobilized and rapidly sent home. One unanticipated and unwanted effect of their return was the emergence of a new strain of influenza that medical professionals had never before encountered. Within months of the war’s end, over twenty million Americans fell ill from the flu ( Figure 23.19 ). Eventually, 675,000 Americans died before the disease mysteriously ran its course in the spring of 1919. Worldwide, recent estimates suggest that 500 million people suffered from this flu strain, with as many as fifty million people dying. Throughout the United States, from the fall of 1918 to the spring of 1919, fear of the flu gripped the country. Americans avoided public gatherings, children wore surgical masks to school, and undertakers ran out of coffins and burial plots in cemeteries. Hysteria grew as well, and instead of welcoming soldiers home with a postwar celebration, people hunkered down and hoped to avoid contagion. \n\n Another element that greatly influenced the challenges of immediate postwar life was economic upheaval. As discussed above, wartime production had led to steady inflation; the rising cost of living meant that few Americans could comfortably afford to live off their wages. When the government’s wartime control over the economy ended, businesses slowly recalibrated from the wartime production of guns and ships to the peacetime production of toasters and cars. Public demand quickly outpaced the slow production, leading to notable shortages of domestic goods. As a result, inflation skyrocketed in 1919. By the end of the year, the cost of living in the United States was nearly double what it had been in 1916. Workers, facing a shortage in wages to buy more expensive goods, and no longer bound by the no-strike pledge they made for the National War Labor Board, initiated a series of strikes for better hours and wages. In 1919 alone, more than four million workers participated in a total of nearly three thousand strikes: both records within all of American history. \n\n In addition to labor clashes, race riots shattered the peace at the home front. The race riots that had begun during the Great Migration only grew in postwar America. White soldiers returned home to find Black workers in their former jobs and neighborhoods, and were committed to restoring their position of White supremacy. Black soldiers returned home with a renewed sense of justice and strength, and were determined to assert their rights as men and as citizens. Meanwhile, southern lynchings continued to escalate, with White mobs burning African Americans at the stake. The mobs often used false accusations of indecency and assault on White women to justify the murders. During the “ Red Summer ” of 1919, northern cities recorded twenty-five bloody race riots that killed over 250 people. Among these was the Chicago Race Riot of 1919, where a White mob stoned a young Black boy to death because he swam too close to the “White beach” on Lake Michigan. Police at the scene did not arrest the perpetrator who threw the rock. This crime prompted a week-long riot that left twenty-three Blacks and fifteen Whites dead, as well as millions of dollars’ worth of damage to the city ( Figure 23.20 ). \n\n A massacre in Tulsa, Oklahoma, in 1921, turned out even more deadly, with estimates of Black fatalities ranging from fifty to three hundred. Again, the violence arose based on a dubious allegation of assault on a White girl by a Black teenager. After an incendiary newspaper article, a conflict at the courthouse led to ten White and two Black people's deaths. A riot ensued, with White groups pursuing Blacks as they retreated to the Greenwood section of the city. Both sides were armed, and gunfire and arson continued throughout the night. The next morning, the White groups began an assault on the Black neighborhoods, killing many Black residents and destroying homes and businesses. The Tulsa Massacre (also called the Tulsa Riot, Greenwood Massacre, or Black Wall Street Massacre) was widely reported at the time, but was omitted from many historical recollections, textbooks, and media for decades. \n\n My Story The Tulsa Race Riot and Three of Its Victims B.C. Franklin was a prominent Black lawyer in Tulsa, Oklahoma. A survivor of the Tulsa Massacre, he penned a first-person account ten years after the events. The manuscript was uncovered in 2015 and has been published by the Smithsonian. \n\n About mid-night, I arose and went to the north porch on the second floor of my hotel and, looking in a north-westerly direction, I saw the top of stand-pipe hill literally lighted up by blazes that came from the throats of machine guns, and I could hear bullets whizzing and cutting the air. There was shooting now in every direction, and the sounds that came from the thousands and thousands of guns were deafening.... \n\nI reached my office in safety, but I knew that that safety would be short-lived. I now knew the mob-spirit. I knew too that government and law and order had broken down. I knew that mob law had been substituted in all its fiendishness and barbarity. I knew that the mobbist cared nothing about the written law and the constitution and I also knew that he had neither the patience nor the intelligence to distinguish between the good and the bad, the law-abiding and the lawless in my race. From my office window, I could see planes circling in mid-air. They grew in number and hummed, darted and dipped low. I could hear something like hail falling upon the top of my office building. Down East Archer, I saw the old Mid-Way hotel on fire, burning from its top, and then another and another and another building began to burn from the top. While illness, economic hardship, and racial tensions all came from within, another destabilizing factor arrived from overseas. As revolutionary rhetoric emanating from Bolshevik Russia intensified in 1918 and 1919, a Red Scare erupted in the United States over fear that Communist infiltrators sought to overthrow the American government as part of an international revolution ( Figure 23.21 ). When investigators uncovered a collection of thirty-six letter bombs at a New York City post office, with recipients that included several federal, state, and local public officials, as well as industrial leaders such as John D. Rockefeller, fears grew significantly. And when eight additional bombs actually exploded simultaneously on June 2, 1919, including one that destroyed the entrance to U.S. attorney general A. Mitchell Palmer’s house in Washington, the country was convinced that all radicals, no matter what ilk, were to blame. Socialists, Communists, members of the Industrial Workers of the World (Wobblies), and anarchists: They were all threats to be taken down. \n\n Private citizens who considered themselves upstanding and loyal Americans, joined by discharged soldiers and sailors, raided radical meeting houses in many major cities, attacking any alleged radicals they found inside. By November 1919, Palmer’s new assistant in charge of the Bureau of Investigation, J. Edgar Hoover, organized nationwide raids on radical headquarters in twelve cities around the country. Subsequent “Palmer raids” resulted in the arrests of four thousand alleged American radicals who were detained for weeks in overcrowded cells. Almost 250 of those arrested were subsequently deported on board a ship dubbed “the Soviet Ark” ( Figure 23.22 ). \n\n A RETURN TO NORMALCY \n\n By 1920, Americans had failed their great expectations to make the world safer and more democratic. The flu epidemic had demonstrated the limits of science and technology in making Americans less vulnerable. The Red Scare signified Americans’ fear of revolutionary politics and the persistence of violent capital-labor conflicts. And race riots made it clear that the nation was no closer to peaceful race relations either. After a long era of Progressive initiatives and new government agencies, followed by a costly war that did not end in a better world, most of the public sought to focus on economic progress and success in their private lives instead. As the presidential election of 1920 unfolded, the extent of just how tired Americans were of an interventionist government—whether in terms of Progressive reform or international involvement—became exceedingly clear. Republicans, anxious to return to the White House after eight years of Wilson idealism, capitalized on this growing American sentiment to find the candidate who would promise a return to normalcy. \n\n The Republicans found their man in Senator Warren G. Harding from Ohio. Although not the most energetic candidate for the White House, Harding offered what party handlers desired—a candidate around whom they could mold their policies of low taxes, immigration restriction, and noninterference in world affairs. He also provided Americans with what they desired: a candidate who could look and act presidential, and yet leave them alone to live their lives as they wished. \n\n Democratic leaders realized they had little chance at victory. Wilson remained adamant that the election be a referendum over his League of Nations, yet after his stroke, he was in no physical condition to run for a third term. Political in-fighting among his cabinet, most notably between A. Mitchell Palmer and William McAdoo, threatened to split the party convention until a compromise candidate could be found in Ohio governor James Cox. Cox chose, for his vice presidential running mate, the young Assistant Secretary of the Navy, Franklin Delano Roosevelt. \n\n At a time when Americans wanted prosperity and normalcy, rather than continued interference in their lives, Harding won in an overwhelming landslide, with 404 votes to 127 in the Electoral College, and 60 percent of the popular vote. With the war, the flu epidemic, the Red Scare, and other issues behind them, American looked forward to Harding’s inauguration in 1921, and to an era of personal freedoms and hedonism that would come to be known as the Jazz Age. "}}},{"rowIdx":77,"cells":{"bname":{"kind":"string","value":"principles_of_accounting,_volume_1:_financial_accounting"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries \n\n The next three steps in the accounting cycle are adjusting entries (journalizing and posting), preparing an adjusted trial balance, and preparing the financial statements. These steps consider end-of-period transactions and their impact on financial statements. \n\n Accrual basis accounting is used by US GAAP or IFRS-governed companies, and it requires revenues and expenses to be recorded in the accounting period in which they occur, not necessarily where an associated cash event happened. This is unlike cash basis accounting that will delay reporting revenues and expenses until a cash event occurs. \n\n Companies need timely and consistent financial information presented for users to consider in their decision-making. Accounting periods help companies do this by breaking down information into months, quarters, half-years, and full years. \n\n A calendar year considers financial information for a company for the time period of January 1 to December 31 on a specific year. A fiscal year is any twelve-month reporting cycle not beginning on January 1 and ending on December 31. \n\n An interim period is any reporting period that does not cover a full year. This can be useful when needing timely information for users making financial decisions. \n\n 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries \n\n Incorrect balances: Incorrect balances on the unadjusted trial balance occur because not every transaction produces an original source document that will alert the bookkeeper it is time to make an entry. It is not that the accountant made an error, it means an adjustment is required to correct the balance. \n\n Need for adjustments: Some account adjustments are needed to update records that may not have original source documents or those that do not reflect change on a daily basis. The revenue recognition principle, expense recognition principle, and time period assumption all further the need for adjusting entries because they require revenue and expense reporting occur when earned and incurred in a current period. \n\n Prepaid expenses: Prepaid expenses are assets paid for before their use. When they are used, this asset’s value is reduced and an expense is recognized. Some examples include supplies, insurance, and depreciation. \n\n Unearned revenues: These are customer advanced payments for product or services yet to be provided. When the company provides the product or service, revenue is then recognized. \n\n Accrued revenues: Accrued revenues are revenues earned in a period but have yet to be recorded and no money has been collected. Accrued revenues are updated at the end of the period to recognize revenue and money owed to the company. \n\n Accrued expenses: Accrued expenses are incurred in a period but have yet to be recorded and no money has been paid. Accrued expenses are updated to reflect the expense and the company’s liability. \n\n 4.3 Record and Post the Common Types of Adjusting Entries \n\n Rules for adjusting entries: The rules for recording adjusting entries are as follows: every adjusting entry will have one income statement account and one balance sheet account, cash will never be in an adjusting entry, and the adjusting entry records the change in amount that occurred during the period. \n\n Posting adjusting entries: Posting adjusting entries is the same process as posting general journal entries. The additional adjustments may add accounts to the end of the period or may change account balances from the earlier journal entry step in the accounting cycle. \n\n 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance \n\n Adjusted trial balance: The adjusted trial balance lists all accounts in the general ledger, including adjusting entries, which have nonzero balances. This trial balance is an important step in the accounting process because it helps identify any computational errors throughout the first five steps in the cycle. \n\n 4.5 Prepare Financial Statements Using the Adjusted Trial Balance \n\n Income Statement: The income statement shows the net income or loss as a result of revenue and expense activities occurring in a period. \n\n Statement of Retained Earnings: The statement of retained earnings shows the effects of net income (loss) and dividends on the earnings the company maintains. \n\n Balance Sheet: The balance sheet visually represents the accounting equation, showing that assets balance with liabilities and equity. \n\n 10-column worksheet: The 10-column worksheet organizes data from the trial balance all the way through the financial statements. "},"intro":{"kind":"string","value":" Chapter Outline 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.5 Prepare Financial Statements Using the Adjusted Trial Balance Why It Matters \n\n As we learned in Analyzing and Recording Transactions , upon finishing college Mark Summers wanted to start his own dry-cleaning business called Supreme Cleaners. After four years, Mark finished college and opened Supreme Cleaners. During his first month of operations, Mark purchased dry-cleaning equipment and supplies. He also hired an employee, opened a savings account, and provided services to his first customers, among other things. \n\n Mark kept thorough records of all of the daily business transactions for the month. At the end of the month, Mark reviewed his trial balance and realized that some of the information was not up to date. His equipment and supplies had been used, making them less valuable. He had not yet paid his employee for work completed. His business savings account earned interest. Some of his customers had paid in advance for their dry cleaning, with Mark's business providing the service during the month. \n\n What should Mark do with all of these events? Does he have a responsibility to record these transactions? If so, how would he go about recording this information? How does it affect his financial statements? Mark will have to explore his accounting process to determine if these end-of-period transactions require recording and adjust his financial statements accordingly. This exploration is performed by taking the next few steps in the accounting cycle . "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . <hl> <hl> This can encompass monthly , quarterly , or half-year statements . <hl> The information contained on these statements is timelier than waiting for a yearly accounting period to end . The most common interim period is three months , or a quarter . For companies whose common stock is traded on a major stock exchange , meaning these are publicly traded companies , quarterly statements must be filed with the SEC on a Form 10 - Q . The companies must file a Form 10 - K for their annual statements . As you ’ ve learned , the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions .","hl_sentences":"An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . This can encompass monthly , quarterly , or half-year statements .","question":{"cloze_format":"A(n) ___ is any reporting period shorter than a full year (fiscal or calendar) and can encompass monthly, quarterly, or half-year statements.","normal_format":"Which of the following is any reporting period shorter than a full year (fiscal or calendar) and can encompass monthly, quarterly, or half-year statements?","question_choices":["fiscal year","interim period","calendar year","fixed year"],"question_id":"fs-idm404923552","question_text":"Which of the following is any reporting period shorter than a full year (fiscal or calendar) and can encompass monthly, quarterly, or half-year statements?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"SEC (Securities and Exchange Commission)"},"bloom":null,"hl_context":"An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . This can encompass monthly , quarterly , or half-year statements . The information contained on these statements is timelier than waiting for a yearly accounting period to end . The most common interim period is three months , or a quarter . For companies whose common stock is traded on a major stock exchange , meaning these are publicly traded companies , quarterly statements must be filed with the SEC on a Form 10 - Q . The companies must file a Form 10 - K for their annual statements . <hl> As you ’ ve learned , the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions . <hl>","hl_sentences":"As you ’ ve learned , the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions .","question":{"cloze_format":"___ is the federal, independent agency that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions.","normal_format":"Which of the following is the federal, independent agency that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions?","question_choices":["IRS (Internal Revenue Service)","SEC (Securities and Exchange Commission)","FASB (Financial Accounting Standards Board)","FDIC (Federal Deposit Insurance Corporation)"],"question_id":"fs-idm392341680","question_text":"Which of the following is the federal, independent agency that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"Public companies reporting their financial positions use either US generally accepted accounting principles ( GAAP ) or International Financial Reporting Standards ( IFRS ) , as allowed under the Securities and Exchange Commission ( SEC ) regulations . Also , companies , public or private , using US GAAP or IFRS prepare their financial statements using the rules of accrual accounting . <hl> Recall from Introduction to Financial Statements that accrual basis accounting prescribes that revenues and expenses must be recorded in the accounting period in which they were earned or incurred , no matter when cash receipts or payments occur . <hl> It is because of accrual accounting that we have the revenue recognition principle and the expense recognition principle ( also known as the matching principle ) .","hl_sentences":"Recall from Introduction to Financial Statements that accrual basis accounting prescribes that revenues and expenses must be recorded in the accounting period in which they were earned or incurred , no matter when cash receipts or payments occur .","question":{"cloze_format":"Revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or outlays occur under the accounting method ___ .","normal_format":"Revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or outlays occur under which of the following accounting methods?","question_choices":["accrual basis accounting","cash basis accounting","tax basis accounting","revenue basis accounting"],"question_id":"fs-idm372709552","question_text":"Revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or outlays occur under which of the following accounting methods?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"accounting period"},"bloom":null,"hl_context":"As we discussed , accrual accounting requires companies to report revenues and expenses in the accounting period in which they were earned or incurred . <hl> An accounting period breaks down company financial information into specific time spans , and can cover a month , a quarter , a half-year , or a full year . <hl> Public companies governed by GAAP are required to present quarterly ( three-month ) accounting period financial statements called 10 - Qs . However , most public and private companies keep monthly , quarterly , and yearly ( annual ) period information . This is useful to users needing up-to-date financial data to make decisions about company investment and growth . When the company keeps yearly information , the year could be based on a fiscal or calendar year . This is explained shortly .","hl_sentences":"An accounting period breaks down company financial information into specific time spans , and can cover a month , a quarter , a half-year , or a full year .","question":{"cloze_format":"The ___ breaks down company financial information into specific time spans, and can cover a month, quarter, half-year, or full year.","normal_format":"Which of the following breaks down company financial information into specific time spans, and can cover a month, quarter, half-year, or full year?","question_choices":["accounting period","yearly period","monthly period","fiscal period"],"question_id":"fs-idm357481840","question_text":"Which of the following breaks down company financial information into specific time spans, and can cover a month, quarter, half-year, or full year?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> A fiscal year is a twelve-month reporting cycle that can begin in any month and records financial data for that consecutive twelve-month period . <hl> For example , a business may choose its fiscal year to begin on April 1 , 2019 , and end on March 31 , 2020 . This can be common practice for corporations and may best reflect the operational flow of revenues and expenses for a particular business . In addition to annual reporting , companies often need or choose to report financial statement information in interim periods .","hl_sentences":"A fiscal year is a twelve-month reporting cycle that can begin in any month and records financial data for that consecutive twelve-month period .","question":{"cloze_format":"The ___ is a twelve-month reporting cycle that can begin in any month, except January 1, and records financial data for that twelve-month consecutive period.","normal_format":"Which of the following is a twelve-month reporting cycle that can begin in any month, except January 1, and records financial data for that twelve-month consecutive period?","question_choices":["fixed year","interim period","calendar year","fiscal year"],"question_id":"fs-idm378377696","question_text":"Which of the following is a twelve-month reporting cycle that can begin in any month, except January 1, and records financial data for that twelve-month consecutive period?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"deferral"},"bloom":null,"hl_context":"<hl> Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned . <hl> This recognition may not occur until the end of a period or future periods . When deferred expenses and revenues have yet to be recognized , their information is stored on the balance sheet . As soon as the expense is incurred and the revenue is earned , the information is transferred from the balance sheet to the income statement . Two main types of deferrals are prepaid expenses and unearned revenues .","hl_sentences":"Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned .","question":{"cloze_format":"The type of adjustment that occurs when cash is either collected or paid, but the related income or expense is not reportable in the current period, is referred to as ___.","normal_format":"Which type of adjustment occurs when cash is either collected or paid, but the related income or expense is not reportable in the current period?","question_choices":["accrual","deferral","estimate","cull"],"question_id":"fs-idm318988096","question_text":"Which type of adjustment occurs when cash is either collected or paid, but the related income or expense is not reportable in the current period?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> Accruals are types of adjusting entries that accumulate during a period , where amounts were previously unrecorded . <hl> The two specific types of adjustments are accrued revenues and accrued expenses .","hl_sentences":"Accruals are types of adjusting entries that accumulate during a period , where amounts were previously unrecorded .","question":{"cloze_format":"The ___ adjustment occurs when cash is not collected or paid, but the related income or expense is reportable in the current period.","normal_format":"Which type of adjustment occurs when cash is not collected or paid, but the related income or expense is reportable in the current period?","question_choices":["accrual","deferral","estimate","cull"],"question_id":"fs-idm364707296","question_text":"Which type of adjustment occurs when cash is not collected or paid, but the related income or expense is reportable in the current period?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"Accumulated Depreciation is contrary to an asset account , such as Equipment . This means that the normal balance for Accumulated Depreciation is on the credit side . It houses all depreciation expensed in current and prior periods . Accumulated Depreciation will reduce the asset account for depreciation incurred up to that point . The difference between the asset ’ s value ( cost ) and accumulated depreciation is called the book value of the asset . <hl> When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited . <hl> Depreciation may also require an adjustment at the end of the period . Recall that depreciation is the systematic method to record the allocation of cost over a given period of certain assets . This allocation of cost is recorded over the useful life of the asset , or the time period over which an asset cost is allocated . <hl> The allocated cost up to that point is recorded in Accumulated Depreciation , a contra asset account . <hl> A contra account is an account paired with another account type , has an opposite normal balance to the paired account , and reduces the balance in the paired account at the end of a period . Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned . This recognition may not occur until the end of a period or future periods . When deferred expenses and revenues have yet to be recognized , their information is stored on the balance sheet . As soon as the expense is incurred and the revenue is earned , the information is transferred from the balance sheet to the income statement . <hl> Two main types of deferrals are prepaid expenses and unearned revenues . <hl>","hl_sentences":"When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited . The allocated cost up to that point is recorded in Accumulated Depreciation , a contra asset account . Two main types of deferrals are prepaid expenses and unearned revenues .","question":{"cloze_format":"If an adjustment includes an entry to Accumulated Depreciation, it is the ___ type of adjustment.","normal_format":"If an adjustment includes an entry to Accumulated Depreciation, which type of adjustment is it?","question_choices":["accrual","deferral","estimate","cull"],"question_id":"fs-idm628788832","question_text":"If an adjustment includes an entry to Accumulated Depreciation, which type of adjustment is it?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"deferred revenue (unearned revenue)"},"bloom":null,"hl_context":"<hl> Recall that unearned revenue represents a customer ’ s advanced payment for a product or service that has yet to be provided by the company . <hl> Since the company has not yet provided the product or service , it cannot recognize the customer ’ s payment as revenue . At the end of a period , the company will review the account to see if any of the unearned revenue has been earned . If so , this amount will be recorded as revenue in the current period .","hl_sentences":"Recall that unearned revenue represents a customer ’ s advanced payment for a product or service that has yet to be provided by the company .","question":{"cloze_format":"Rent collected in advance is an example of ___.","normal_format":"Rent collected in advance is an example of which of the following?","question_choices":["accrued expense","accrued revenue","deferred expense (prepaid expense)","deferred revenue (unearned revenue)"],"question_id":"fs-idm628928720","question_text":"Rent collected in advance is an example of which of the following?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Recall from Analyzing and Recording Transactions that prepaid expenses ( prepayments ) are assets for which advanced payment has occurred , before the company can benefit from use . <hl> As soon as the asset has provided benefit to the company , the value of the asset used is transferred from the balance sheet to the income statement as an expense . <hl> Some common examples of prepaid expenses are supplies , depreciation , insurance , and rent . <hl>","hl_sentences":"Recall from Analyzing and Recording Transactions that prepaid expenses ( prepayments ) are assets for which advanced payment has occurred , before the company can benefit from use . Some common examples of prepaid expenses are supplies , depreciation , insurance , and rent .","question":{"cloze_format":"Rent paid in advance is an example of ___.","normal_format":"Rent paid in advance is an example of which of the following?","question_choices":["accrued expense","accrued revenue","deferred expense (prepaid expense)","deferred revenue (unearned revenue)"],"question_id":"fs-idm365613904","question_text":"Rent paid in advance is an example of which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"accrued expense"},"bloom":null,"hl_context":"<hl> Accrued expenses are expenses incurred in a period but have yet to be recorded , and no money has been paid . <hl> <hl> Some examples include interest , tax , and salary expenses . <hl>","hl_sentences":"Accrued expenses are expenses incurred in a period but have yet to be recorded , and no money has been paid . Some examples include interest , tax , and salary expenses .","question":{"cloze_format":"Salaries owed but not yet paid is an example of ___ .","normal_format":"Salaries owed but not yet paid is an example of which of the following?","question_choices":["accrued expense","accrued revenue","deferred expense (prepaid expense)","deferred revenue (unearned revenue)"],"question_id":"fs-idm364268864","question_text":"Salaries owed but not yet paid is an example of which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Accrued revenues are revenues earned in a period but have yet to be recorded , and no money has been collected . <hl> Some examples include interest , and services completed but a bill has yet to be sent to the customer .","hl_sentences":"Accrued revenues are revenues earned in a period but have yet to be recorded , and no money has been collected .","question":{"cloze_format":"Revenue earned but not yet collected is an example of ___ .","normal_format":"Revenue earned but not yet collected is an example of which of the following?","question_choices":["accrued expense","accrued revenue","deferred expense (prepaid expense)","deferred revenue (unearned revenue)"],"question_id":"fs-idm364493680","question_text":"Revenue earned but not yet collected is an example of which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"a debit to Depreciation Expense; a credit to Accumulated Depreciation"},"bloom":null,"hl_context":"<hl> In the journal entry , Depreciation Expense – Equipment has a debit of $ 75 . <hl> This is posted to the Depreciation Expense – Equipment T-account on the debit side ( left side ) . <hl> Accumulated Depreciation – Equipment has a credit balance of $ 75 . <hl> This is posted to the Accumulated Depreciation – Equipment T-account on the credit side ( right side ) . Accumulated Depreciation is contrary to an asset account , such as Equipment . This means that the normal balance for Accumulated Depreciation is on the credit side . It houses all depreciation expensed in current and prior periods . Accumulated Depreciation will reduce the asset account for depreciation incurred up to that point . The difference between the asset ’ s value ( cost ) and accumulated depreciation is called the book value of the asset . <hl> When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited . <hl>","hl_sentences":"In the journal entry , Depreciation Expense – Equipment has a debit of $ 75 . Accumulated Depreciation – Equipment has a credit balance of $ 75 . When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited .","question":{"cloze_format":"The adjusting journal entry that is needed to record depreciation expense for the period is ___.","normal_format":"What adjusting journal entry is needed to record depreciation expense for the period?","question_choices":["a debit to Depreciation Expense; a credit to Cash","a debit to Accumulated Depreciation; a credit to Depreciation Expense","a debit to Depreciation Expense; a credit to Accumulated Depreciation","a debit to Accumulated Depreciation; a credit to Cash"],"question_id":"fs-idm490492736","question_text":"What adjusting journal entry is needed to record depreciation expense for the period?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> Revenue recognition principle : Adjusting entries are necessary because the revenue recognition principle requires revenue recognition when earned , thus the need for an update to unearned revenues . <hl>","hl_sentences":"Revenue recognition principle : Adjusting entries are necessary because the revenue recognition principle requires revenue recognition when earned , thus the need for an update to unearned revenues .","question":{"cloze_format":"A transaction that requires an adjusting entry (debit) to Unearned Revenue is ___ . ","normal_format":"Which of these transactions requires an adjusting entry (debit) to Unearned Revenue?","question_choices":["revenue earned but not yet collected","revenue collected but not yet earned","revenue earned before being collected, when it is later collected","revenue collected before being earned, when it is later earned"],"question_id":"fs-idm237970976","question_text":"Which of these transactions requires an adjusting entry (debit) to Unearned Revenue?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"It is the source document from which to prepare the financial statements"},"bloom":null,"hl_context":"There are several steps in the accounting cycle that require the preparation of a trial balance : step 4 , preparing an unadjusted trial balance ; step 6 , preparing an adjusted trial balance ; and step 9 , preparing a post-closing trial balance . <hl> You might question the purpose of more than one trial balance . <hl> <hl> For example , why can we not go from the unadjusted trial balance straight into preparing financial statements for public consumption ? <hl> What is the purpose of the adjusted trial balance ? Does preparing more than one trial balance mean the company made a mistake earlier in the accounting cycle ? To answer these questions , let ’ s first explore the ( unadjusted ) trial balance , and why some accounts have incorrect balances .","hl_sentences":"You might question the purpose of more than one trial balance . For example , why can we not go from the unadjusted trial balance straight into preparing financial statements for public consumption ?","question":{"cloze_format":"A critical purpose that the adjusted trial balance serves is that ___ .","normal_format":"What critical purpose does the adjusted trial balance serve?","question_choices":["It proves that transactions have been posted correctly","It is the source document from which to prepare the financial statements","It shows the beginning balances of every account, to be used to start the new year’s records","It proves that all journal entries have been made correctly."],"question_id":"fs-idm343131664","question_text":"What critical purpose does the adjusted trial balance serve?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Ending retained earnings information is taken from the statement of retained earnings , and asset , liability , and common stock information is taken from the adjusted trial balance as follows . <hl> The statement of retained earnings ( which is often a component of the statement of stockholders ’ equity ) shows how the equity ( or value ) of the organization has changed over a period of time . <hl> The statement of retained earnings is prepared second to determine the ending retained earnings balance for the period . <hl> <hl> The statement of retained earnings is prepared before the balance sheet because the ending retained earnings amount is a required element of the balance sheet . <hl> The following is the Statement of Retained Earnings for Printing Plus .","hl_sentences":"Ending retained earnings information is taken from the statement of retained earnings , and asset , liability , and common stock information is taken from the adjusted trial balance as follows . The statement of retained earnings is prepared second to determine the ending retained earnings balance for the period . The statement of retained earnings is prepared before the balance sheet because the ending retained earnings amount is a required element of the balance sheet .","question":{"cloze_format":"The ___ account's balance would be a different number on the Balance Sheet than it is on the adjusted trial balance.","normal_format":"Which of the following accounts’ balance would be a different number on the Balance Sheet than it is on the adjusted trial balance?","question_choices":["accumulated depreciation","unearned service revenue","retained earnings","dividends"],"question_id":"fs-idm355329344","question_text":"Which of the following accounts’ balance would be a different number on the Balance Sheet than it is on the adjusted trial balance?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"Balance Sheet"},"bloom":null,"hl_context":"<hl> Impact on the financial statements : Supplies is a balance sheet account , and Supplies Expense is an income statement account . <hl> This satisfies the rule that each adjusting entry will contain an income statement and balance sheet account . We see total assets decrease by $ 100 on the balance sheet . Supplies Expense increases overall expenses on the income statement , which reduces net income .","hl_sentences":"Impact on the financial statements : Supplies is a balance sheet account , and Supplies Expense is an income statement account .","question":{"cloze_format":"The financial statement on which the Supplies account would appear is the ___.","normal_format":"On which financial statement would the Supplies account appear?","question_choices":["Balance Sheet","Income Statement","Retained Earnings Statement","Statement of Cash Flows"],"question_id":"fs-idm236335040","question_text":"On which financial statement would the Supplies account appear?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> The statement of retained earnings always leads with beginning retained earnings . <hl> Beginning retained earnings carry over from the previous period ’ s ending retained earnings balance . Since this is the first month of business for Printing Plus , there is no beginning retained earnings balance . Notice the net income of $ 4,665 from the income statement is carried over to the statement of retained earnings . <hl> Dividends are taken away from the sum of beginning retained earnings and net income to get the ending retained earnings balance of $ 4,565 for January . <hl> This ending retained earnings balance is transferred to the balance sheet . To prepare the financial statements , a company will look at the adjusted trial balance for account information . From this information , the company will begin constructing each of the statements , beginning with the income statement . Income statement s will include all revenue and expense accounts . <hl> The statement of retained earnings will include beginning retained earnings , any net income ( loss ) ( found on the income statement ) , and dividends . <hl> The balance sheet is going to include assets , contra assets , liabilities , and stockholder equity accounts , including ending retained earnings and common stock .","hl_sentences":"The statement of retained earnings always leads with beginning retained earnings . Dividends are taken away from the sum of beginning retained earnings and net income to get the ending retained earnings balance of $ 4,565 for January . The statement of retained earnings will include beginning retained earnings , any net income ( loss ) ( found on the income statement ) , and dividends .","question":{"cloze_format":"The financial statement on which the Dividends account would appear is the ___.","normal_format":"On which financial statement would the Dividends account appear?","question_choices":["Balance Sheet","Income Statement","Retained Earnings Statement","Statement of Cash Flows"],"question_id":"fs-idm177021984","question_text":"On which financial statement would the Dividends account appear?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . <hl> <hl> This can encompass monthly , quarterly , or half-year statements . <hl> The information contained on these statements is timelier than waiting for a yearly accounting period to end . The most common interim period is three months , or a quarter . For companies whose common stock is traded on a major stock exchange , meaning these are publicly traded companies , quarterly statements must be filed with the SEC on a Form 10 - Q . The companies must file a Form 10 - K for their annual statements . As you ’ ve learned , the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions .\",\n \"hl_sentences\": \"An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . This can encompass monthly , quarterly , or half-year statements .\",\n \"question\": {\n \"cloze_format\": \"A(n) ___ is any reporting period shorter than a full year (fiscal or calendar) and can encompass monthly, quarterly, or half-year statements.\",\n \"normal_format\": \"Which of the following is any reporting period shorter than a full year (fiscal or calendar) and can encompass monthly, quarterly, or half-year statements?\",\n \"question_choices\": [\n \"fiscal year\",\n \"interim period\",\n \"calendar year\",\n \"fixed year\"\n ],\n \"question_id\": \"fs-idm404923552\",\n \"question_text\": \"Which of the following is any reporting period shorter than a full year (fiscal or calendar) and can encompass monthly, quarterly, or half-year statements?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"SEC (Securities and Exchange Commission)\"\n },\n \"bloom\": null,\n \"hl_context\": \"An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . This can encompass monthly , quarterly , or half-year statements . The information contained on these statements is timelier than waiting for a yearly accounting period to end . The most common interim period is three months , or a quarter . For companies whose common stock is traded on a major stock exchange , meaning these are publicly traded companies , quarterly statements must be filed with the SEC on a Form 10 - Q . The companies must file a Form 10 - K for their annual statements . <hl> As you ’ ve learned , the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions . <hl>\",\n \"hl_sentences\": \"As you ’ ve learned , the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions .\",\n \"question\": {\n \"cloze_format\": \"___ is the federal, independent agency that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions.\",\n \"normal_format\": \"Which of the following is the federal, independent agency that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions?\",\n \"question_choices\": [\n \"IRS (Internal Revenue Service)\",\n \"SEC (Securities and Exchange Commission)\",\n \"FASB (Financial Accounting Standards Board)\",\n \"FDIC (Federal Deposit Insurance Corporation)\"\n ],\n \"question_id\": \"fs-idm392341680\",\n \"question_text\": \"Which of the following is the federal, independent agency that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"Public companies reporting their financial positions use either US generally accepted accounting principles ( GAAP ) or International Financial Reporting Standards ( IFRS ) , as allowed under the Securities and Exchange Commission ( SEC ) regulations . Also , companies , public or private , using US GAAP or IFRS prepare their financial statements using the rules of accrual accounting . <hl> Recall from Introduction to Financial Statements that accrual basis accounting prescribes that revenues and expenses must be recorded in the accounting period in which they were earned or incurred , no matter when cash receipts or payments occur . <hl> It is because of accrual accounting that we have the revenue recognition principle and the expense recognition principle ( also known as the matching principle ) .\",\n \"hl_sentences\": \"Recall from Introduction to Financial Statements that accrual basis accounting prescribes that revenues and expenses must be recorded in the accounting period in which they were earned or incurred , no matter when cash receipts or payments occur .\",\n \"question\": {\n \"cloze_format\": \"Revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or outlays occur under the accounting method ___ .\",\n \"normal_format\": \"Revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or outlays occur under which of the following accounting methods?\",\n \"question_choices\": [\n \"accrual basis accounting\",\n \"cash basis accounting\",\n \"tax basis accounting\",\n \"revenue basis accounting\"\n ],\n \"question_id\": \"fs-idm372709552\",\n \"question_text\": \"Revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or outlays occur under which of the following accounting methods?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"accounting period\"\n },\n \"bloom\": null,\n \"hl_context\": \"As we discussed , accrual accounting requires companies to report revenues and expenses in the accounting period in which they were earned or incurred . <hl> An accounting period breaks down company financial information into specific time spans , and can cover a month , a quarter , a half-year , or a full year . <hl> Public companies governed by GAAP are required to present quarterly ( three-month ) accounting period financial statements called 10 - Qs . However , most public and private companies keep monthly , quarterly , and yearly ( annual ) period information . This is useful to users needing up-to-date financial data to make decisions about company investment and growth . When the company keeps yearly information , the year could be based on a fiscal or calendar year . This is explained shortly .\",\n \"hl_sentences\": \"An accounting period breaks down company financial information into specific time spans , and can cover a month , a quarter , a half-year , or a full year .\",\n \"question\": {\n \"cloze_format\": \"The ___ breaks down company financial information into specific time spans, and can cover a month, quarter, half-year, or full year.\",\n \"normal_format\": \"Which of the following breaks down company financial information into specific time spans, and can cover a month, quarter, half-year, or full year?\",\n \"question_choices\": [\n \"accounting period\",\n \"yearly period\",\n \"monthly period\",\n \"fiscal period\"\n ],\n \"question_id\": \"fs-idm357481840\",\n \"question_text\": \"Which of the following breaks down company financial information into specific time spans, and can cover a month, quarter, half-year, or full year?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> A fiscal year is a twelve-month reporting cycle that can begin in any month and records financial data for that consecutive twelve-month period . <hl> For example , a business may choose its fiscal year to begin on April 1 , 2019 , and end on March 31 , 2020 . This can be common practice for corporations and may best reflect the operational flow of revenues and expenses for a particular business . In addition to annual reporting , companies often need or choose to report financial statement information in interim periods .\",\n \"hl_sentences\": \"A fiscal year is a twelve-month reporting cycle that can begin in any month and records financial data for that consecutive twelve-month period .\",\n \"question\": {\n \"cloze_format\": \"The ___ is a twelve-month reporting cycle that can begin in any month, except January 1, and records financial data for that twelve-month consecutive period.\",\n \"normal_format\": \"Which of the following is a twelve-month reporting cycle that can begin in any month, except January 1, and records financial data for that twelve-month consecutive period?\",\n \"question_choices\": [\n \"fixed year\",\n \"interim period\",\n \"calendar year\",\n \"fiscal year\"\n ],\n \"question_id\": \"fs-idm378377696\",\n \"question_text\": \"Which of the following is a twelve-month reporting cycle that can begin in any month, except January 1, and records financial data for that twelve-month consecutive period?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"deferral\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned . <hl> This recognition may not occur until the end of a period or future periods . When deferred expenses and revenues have yet to be recognized , their information is stored on the balance sheet . As soon as the expense is incurred and the revenue is earned , the information is transferred from the balance sheet to the income statement . Two main types of deferrals are prepaid expenses and unearned revenues .\",\n \"hl_sentences\": \"Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned .\",\n \"question\": {\n \"cloze_format\": \"The type of adjustment that occurs when cash is either collected or paid, but the related income or expense is not reportable in the current period, is referred to as ___.\",\n \"normal_format\": \"Which type of adjustment occurs when cash is either collected or paid, but the related income or expense is not reportable in the current period?\",\n \"question_choices\": [\n \"accrual\",\n \"deferral\",\n \"estimate\",\n \"cull\"\n ],\n \"question_id\": \"fs-idm318988096\",\n \"question_text\": \"Which type of adjustment occurs when cash is either collected or paid, but the related income or expense is not reportable in the current period?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Accruals are types of adjusting entries that accumulate during a period , where amounts were previously unrecorded . <hl> The two specific types of adjustments are accrued revenues and accrued expenses .\",\n \"hl_sentences\": \"Accruals are types of adjusting entries that accumulate during a period , where amounts were previously unrecorded .\",\n \"question\": {\n \"cloze_format\": \"The ___ adjustment occurs when cash is not collected or paid, but the related income or expense is reportable in the current period.\",\n \"normal_format\": \"Which type of adjustment occurs when cash is not collected or paid, but the related income or expense is reportable in the current period?\",\n \"question_choices\": [\n \"accrual\",\n \"deferral\",\n \"estimate\",\n \"cull\"\n ],\n \"question_id\": \"fs-idm364707296\",\n \"question_text\": \"Which type of adjustment occurs when cash is not collected or paid, but the related income or expense is reportable in the current period?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"Accumulated Depreciation is contrary to an asset account , such as Equipment . This means that the normal balance for Accumulated Depreciation is on the credit side . It houses all depreciation expensed in current and prior periods . Accumulated Depreciation will reduce the asset account for depreciation incurred up to that point . The difference between the asset ’ s value ( cost ) and accumulated depreciation is called the book value of the asset . <hl> When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited . <hl> Depreciation may also require an adjustment at the end of the period . Recall that depreciation is the systematic method to record the allocation of cost over a given period of certain assets . This allocation of cost is recorded over the useful life of the asset , or the time period over which an asset cost is allocated . <hl> The allocated cost up to that point is recorded in Accumulated Depreciation , a contra asset account . <hl> A contra account is an account paired with another account type , has an opposite normal balance to the paired account , and reduces the balance in the paired account at the end of a period . Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned . This recognition may not occur until the end of a period or future periods . When deferred expenses and revenues have yet to be recognized , their information is stored on the balance sheet . As soon as the expense is incurred and the revenue is earned , the information is transferred from the balance sheet to the income statement . <hl> Two main types of deferrals are prepaid expenses and unearned revenues . <hl>\",\n \"hl_sentences\": \"When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited . The allocated cost up to that point is recorded in Accumulated Depreciation , a contra asset account . Two main types of deferrals are prepaid expenses and unearned revenues .\",\n \"question\": {\n \"cloze_format\": \"If an adjustment includes an entry to Accumulated Depreciation, it is the ___ type of adjustment.\",\n \"normal_format\": \"If an adjustment includes an entry to Accumulated Depreciation, which type of adjustment is it?\",\n \"question_choices\": [\n \"accrual\",\n \"deferral\",\n \"estimate\",\n \"cull\"\n ],\n \"question_id\": \"fs-idm628788832\",\n \"question_text\": \"If an adjustment includes an entry to Accumulated Depreciation, which type of adjustment is it?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"deferred revenue (unearned revenue)\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Recall that unearned revenue represents a customer ’ s advanced payment for a product or service that has yet to be provided by the company . <hl> Since the company has not yet provided the product or service , it cannot recognize the customer ’ s payment as revenue . At the end of a period , the company will review the account to see if any of the unearned revenue has been earned . If so , this amount will be recorded as revenue in the current period .\",\n \"hl_sentences\": \"Recall that unearned revenue represents a customer ’ s advanced payment for a product or service that has yet to be provided by the company .\",\n \"question\": {\n \"cloze_format\": \"Rent collected in advance is an example of ___.\",\n \"normal_format\": \"Rent collected in advance is an example of which of the following?\",\n \"question_choices\": [\n \"accrued expense\",\n \"accrued revenue\",\n \"deferred expense (prepaid expense)\",\n \"deferred revenue (unearned revenue)\"\n ],\n \"question_id\": \"fs-idm628928720\",\n \"question_text\": \"Rent collected in advance is an example of which of the following?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Recall from Analyzing and Recording Transactions that prepaid expenses ( prepayments ) are assets for which advanced payment has occurred , before the company can benefit from use . <hl> As soon as the asset has provided benefit to the company , the value of the asset used is transferred from the balance sheet to the income statement as an expense . <hl> Some common examples of prepaid expenses are supplies , depreciation , insurance , and rent . <hl>\",\n \"hl_sentences\": \"Recall from Analyzing and Recording Transactions that prepaid expenses ( prepayments ) are assets for which advanced payment has occurred , before the company can benefit from use . Some common examples of prepaid expenses are supplies , depreciation , insurance , and rent .\",\n \"question\": {\n \"cloze_format\": \"Rent paid in advance is an example of ___.\",\n \"normal_format\": \"Rent paid in advance is an example of which of the following?\",\n \"question_choices\": [\n \"accrued expense\",\n \"accrued revenue\",\n \"deferred expense (prepaid expense)\",\n \"deferred revenue (unearned revenue)\"\n ],\n \"question_id\": \"fs-idm365613904\",\n \"question_text\": \"Rent paid in advance is an example of which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"accrued expense\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Accrued expenses are expenses incurred in a period but have yet to be recorded , and no money has been paid . <hl> <hl> Some examples include interest , tax , and salary expenses . <hl>\",\n \"hl_sentences\": \"Accrued expenses are expenses incurred in a period but have yet to be recorded , and no money has been paid . Some examples include interest , tax , and salary expenses .\",\n \"question\": {\n \"cloze_format\": \"Salaries owed but not yet paid is an example of ___ .\",\n \"normal_format\": \"Salaries owed but not yet paid is an example of which of the following?\",\n \"question_choices\": [\n \"accrued expense\",\n \"accrued revenue\",\n \"deferred expense (prepaid expense)\",\n \"deferred revenue (unearned revenue)\"\n ],\n \"question_id\": \"fs-idm364268864\",\n \"question_text\": \"Salaries owed but not yet paid is an example of which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Accrued revenues are revenues earned in a period but have yet to be recorded , and no money has been collected . <hl> Some examples include interest , and services completed but a bill has yet to be sent to the customer .\",\n \"hl_sentences\": \"Accrued revenues are revenues earned in a period but have yet to be recorded , and no money has been collected .\",\n \"question\": {\n \"cloze_format\": \"Revenue earned but not yet collected is an example of ___ .\",\n \"normal_format\": \"Revenue earned but not yet collected is an example of which of the following?\",\n \"question_choices\": [\n \"accrued expense\",\n \"accrued revenue\",\n \"deferred expense (prepaid expense)\",\n \"deferred revenue (unearned revenue)\"\n ],\n \"question_id\": \"fs-idm364493680\",\n \"question_text\": \"Revenue earned but not yet collected is an example of which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"a debit to Depreciation Expense; a credit to Accumulated Depreciation\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In the journal entry , Depreciation Expense – Equipment has a debit of $ 75 . <hl> This is posted to the Depreciation Expense – Equipment T-account on the debit side ( left side ) . <hl> Accumulated Depreciation – Equipment has a credit balance of $ 75 . <hl> This is posted to the Accumulated Depreciation – Equipment T-account on the credit side ( right side ) . Accumulated Depreciation is contrary to an asset account , such as Equipment . This means that the normal balance for Accumulated Depreciation is on the credit side . It houses all depreciation expensed in current and prior periods . Accumulated Depreciation will reduce the asset account for depreciation incurred up to that point . The difference between the asset ’ s value ( cost ) and accumulated depreciation is called the book value of the asset . <hl> When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited . <hl>\",\n \"hl_sentences\": \"In the journal entry , Depreciation Expense – Equipment has a debit of $ 75 . Accumulated Depreciation – Equipment has a credit balance of $ 75 . When depreciation is recorded in an adjusting entry , Accumulated Depreciation is credited and Depreciation Expense is debited .\",\n \"question\": {\n \"cloze_format\": \"The adjusting journal entry that is needed to record depreciation expense for the period is ___.\",\n \"normal_format\": \"What adjusting journal entry is needed to record depreciation expense for the period?\",\n \"question_choices\": [\n \"a debit to Depreciation Expense; a credit to Cash\",\n \"a debit to Accumulated Depreciation; a credit to Depreciation Expense\",\n \"a debit to Depreciation Expense; a credit to Accumulated Depreciation\",\n \"a debit to Accumulated Depreciation; a credit to Cash\"\n ],\n \"question_id\": \"fs-idm490492736\",\n \"question_text\": \"What adjusting journal entry is needed to record depreciation expense for the period?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Revenue recognition principle : Adjusting entries are necessary because the revenue recognition principle requires revenue recognition when earned , thus the need for an update to unearned revenues . <hl>\",\n \"hl_sentences\": \"Revenue recognition principle : Adjusting entries are necessary because the revenue recognition principle requires revenue recognition when earned , thus the need for an update to unearned revenues .\",\n \"question\": {\n \"cloze_format\": \"A transaction that requires an adjusting entry (debit) to Unearned Revenue is ___ . \",\n \"normal_format\": \"Which of these transactions requires an adjusting entry (debit) to Unearned Revenue?\",\n \"question_choices\": [\n \"revenue earned but not yet collected\",\n \"revenue collected but not yet earned\",\n \"revenue earned before being collected, when it is later collected\",\n \"revenue collected before being earned, when it is later earned\"\n ],\n \"question_id\": \"fs-idm237970976\",\n \"question_text\": \"Which of these transactions requires an adjusting entry (debit) to Unearned Revenue?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"It is the source document from which to prepare the financial statements\"\n },\n \"bloom\": null,\n \"hl_context\": \"There are several steps in the accounting cycle that require the preparation of a trial balance : step 4 , preparing an unadjusted trial balance ; step 6 , preparing an adjusted trial balance ; and step 9 , preparing a post-closing trial balance . <hl> You might question the purpose of more than one trial balance . <hl> <hl> For example , why can we not go from the unadjusted trial balance straight into preparing financial statements for public consumption ? <hl> What is the purpose of the adjusted trial balance ? Does preparing more than one trial balance mean the company made a mistake earlier in the accounting cycle ? To answer these questions , let ’ s first explore the ( unadjusted ) trial balance , and why some accounts have incorrect balances .\",\n \"hl_sentences\": \"You might question the purpose of more than one trial balance . For example , why can we not go from the unadjusted trial balance straight into preparing financial statements for public consumption ?\",\n \"question\": {\n \"cloze_format\": \"A critical purpose that the adjusted trial balance serves is that ___ .\",\n \"normal_format\": \"What critical purpose does the adjusted trial balance serve?\",\n \"question_choices\": [\n \"It proves that transactions have been posted correctly\",\n \"It is the source document from which to prepare the financial statements\",\n \"It shows the beginning balances of every account, to be used to start the new year’s records\",\n \"It proves that all journal entries have been made correctly.\"\n ],\n \"question_id\": \"fs-idm343131664\",\n \"question_text\": \"What critical purpose does the adjusted trial balance serve?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Ending retained earnings information is taken from the statement of retained earnings , and asset , liability , and common stock information is taken from the adjusted trial balance as follows . <hl> The statement of retained earnings ( which is often a component of the statement of stockholders ’ equity ) shows how the equity ( or value ) of the organization has changed over a period of time . <hl> The statement of retained earnings is prepared second to determine the ending retained earnings balance for the period . <hl> <hl> The statement of retained earnings is prepared before the balance sheet because the ending retained earnings amount is a required element of the balance sheet . <hl> The following is the Statement of Retained Earnings for Printing Plus .\",\n \"hl_sentences\": \"Ending retained earnings information is taken from the statement of retained earnings , and asset , liability , and common stock information is taken from the adjusted trial balance as follows . The statement of retained earnings is prepared second to determine the ending retained earnings balance for the period . The statement of retained earnings is prepared before the balance sheet because the ending retained earnings amount is a required element of the balance sheet .\",\n \"question\": {\n \"cloze_format\": \"The ___ account's balance would be a different number on the Balance Sheet than it is on the adjusted trial balance.\",\n \"normal_format\": \"Which of the following accounts’ balance would be a different number on the Balance Sheet than it is on the adjusted trial balance?\",\n \"question_choices\": [\n \"accumulated depreciation\",\n \"unearned service revenue\",\n \"retained earnings\",\n \"dividends\"\n ],\n \"question_id\": \"fs-idm355329344\",\n \"question_text\": \"Which of the following accounts’ balance would be a different number on the Balance Sheet than it is on the adjusted trial balance?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Balance Sheet\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Impact on the financial statements : Supplies is a balance sheet account , and Supplies Expense is an income statement account . <hl> This satisfies the rule that each adjusting entry will contain an income statement and balance sheet account . We see total assets decrease by $ 100 on the balance sheet . Supplies Expense increases overall expenses on the income statement , which reduces net income .\",\n \"hl_sentences\": \"Impact on the financial statements : Supplies is a balance sheet account , and Supplies Expense is an income statement account .\",\n \"question\": {\n \"cloze_format\": \"The financial statement on which the Supplies account would appear is the ___.\",\n \"normal_format\": \"On which financial statement would the Supplies account appear?\",\n \"question_choices\": [\n \"Balance Sheet\",\n \"Income Statement\",\n \"Retained Earnings Statement\",\n \"Statement of Cash Flows\"\n ],\n \"question_id\": \"fs-idm236335040\",\n \"question_text\": \"On which financial statement would the Supplies account appear?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The statement of retained earnings always leads with beginning retained earnings . <hl> Beginning retained earnings carry over from the previous period ’ s ending retained earnings balance . Since this is the first month of business for Printing Plus , there is no beginning retained earnings balance . Notice the net income of $ 4,665 from the income statement is carried over to the statement of retained earnings . <hl> Dividends are taken away from the sum of beginning retained earnings and net income to get the ending retained earnings balance of $ 4,565 for January . <hl> This ending retained earnings balance is transferred to the balance sheet . To prepare the financial statements , a company will look at the adjusted trial balance for account information . From this information , the company will begin constructing each of the statements , beginning with the income statement . Income statement s will include all revenue and expense accounts . <hl> The statement of retained earnings will include beginning retained earnings , any net income ( loss ) ( found on the income statement ) , and dividends . <hl> The balance sheet is going to include assets , contra assets , liabilities , and stockholder equity accounts , including ending retained earnings and common stock .\",\n \"hl_sentences\": \"The statement of retained earnings always leads with beginning retained earnings . Dividends are taken away from the sum of beginning retained earnings and net income to get the ending retained earnings balance of $ 4,565 for January . The statement of retained earnings will include beginning retained earnings , any net income ( loss ) ( found on the income statement ) , and dividends .\",\n \"question\": {\n \"cloze_format\": \"The financial statement on which the Dividends account would appear is the ___.\",\n \"normal_format\": \"On which financial statement would the Dividends account appear?\",\n \"question_choices\": [\n \"Balance Sheet\",\n \"Income Statement\",\n \"Retained Earnings Statement\",\n \"Statement of Cash Flows\"\n ],\n \"question_id\": \"fs-idm177021984\",\n \"question_text\": \"On which financial statement would the Dividends account appear?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":4,"string":"4"},"chapter_text":{"kind":"string","value":" 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries \n\n Analyzing and Recording Transactions was the first of three consecutive chapters covering the steps in the accounting cycle ( Figure 4.2 ). \n\n In Analyzing and Recording Transactions , we discussed the first four steps in the accounting cycle: identify and analyze transactions, record transactions to a journal, post journal information to the general ledger, and prepare an (unadjusted) trial balance. This chapter examines the next three steps in the cycle: record adjusting entries (journalizing and posting), prepare an adjusted trial balance, and prepare the financial statements ( Figure 4.3 ). \n\n As we progress through these steps, you learn why the trial balance in this phase of the accounting cycle is referred to as an “adjusted” trial balance. We also discuss the purpose of adjusting entries and the accounting concepts supporting their need. One of the first concepts we discuss is accrual accounting . \n\n Accrual Accounting \n\n Public companies reporting their financial positions use either US generally accepted accounting principles (GAAP) or International Financial Reporting Standards (IFRS), as allowed under the Securities and Exchange Commission (SEC) regulations. Also, companies, public or private, using US GAAP or IFRS prepare their financial statements using the rules of accrual accounting. Recall from Introduction to Financial Statements that accrual basis accounting prescribes that revenues and expenses must be recorded in the accounting period in which they were earned or incurred, no matter when cash receipts or payments occur. It is because of accrual accounting that we have the revenue recognition principle and the expense recognition principle (also known as the matching principle ). \n\n The accrual method is considered to better match revenues and expenses and standardizes reporting information for comparability purposes. Having comparable information is important to external users of information trying to make investment or lending decisions, and to internal users trying to make decisions about company performance, budgeting, and growth strategies. \n\n Some nonpublic companies may choose to use cash basis accounting rather than accrual basis accounting to report financial information. Recall from Introduction to Financial Statements that cash basis accounting is a method of accounting in which transactions are not recorded in the financial statements until there is an exchange of cash. Cash basis accounting sometimes delays or accelerates revenue and expense reporting until cash receipts or outlays occur. With this method, cash flows are used to measure business performance in a given period and can be simpler to track than accrual basis accounting. \n\n There are several other accounting methods or concepts that accountants will sometimes apply. The first is modified accrual accounting , which is commonly used in governmental accounting and merges accrual basis and cash basis accounting. The second is tax basis accounting that is used in establishing the tax effects of transactions in determining the tax liability of an organization. \n\n One fundamental concept to consider related to the accounting cycle—and to accrual accounting in particular—is the idea of the accounting period. \n\n The Accounting Period \n\n As we discussed, accrual accounting requires companies to report revenues and expenses in the accounting period in which they were earned or incurred. An accounting period breaks down company financial information into specific time spans, and can cover a month, a quarter, a half-year, or a full year. Public companies governed by GAAP are required to present quarterly (three-month) accounting period financial statements called 10-Qs . However, most public and private companies keep monthly, quarterly, and yearly (annual) period information. This is useful to users needing up-to-date financial data to make decisions about company investment and growth. When the company keeps yearly information, the year could be based on a fiscal or calendar year. This is explained shortly. \n\n Continuing Application Adjustment Process for Grocery Stores In every industry, adjustment entries are made at the end of the period to ensure revenue matches expenses. Companies with an online presence need to account for items sold that have not yet been shipped or are in the process of reaching the end user. But what about the grocery industry? At first glance, it might seem that no such adjustment entries are necessary. However, grocery stores have adapted to the current retail environment. For example, your local grocery store might provide catering services for a graduation party. If the contract requires the customer to put down a 50% deposit, and occurs near the end of a period, the grocery store will have unearned revenue until it provides the catering service. Once the party occurs, the grocery store needs to make an adjusting entry to reflect that revenue has been earned. \n\n The Fiscal Year and the Calendar Year \n\n A company may choose its yearly reporting period to be based on a calendar or fiscal year. If a company uses a calendar year , it is reporting financial data from January 1 to December 31 of a specific year. This may be useful for businesses needing to coincide with a traditional yearly tax schedule. It can also be easier to track for some businesses without formal reconciliation practices, and for small businesses. \n\n A fiscal year is a twelve-month reporting cycle that can begin in any month and records financial data for that consecutive twelve-month period. For example, a business may choose its fiscal year to begin on April 1, 2019, and end on March 31, 2020. This can be common practice for corporations and may best reflect the operational flow of revenues and expenses for a particular business. In addition to annual reporting, companies often need or choose to report financial statement information in interim periods. \n\n Interim Periods \n\n An interim period is any reporting period shorter than a full year (fiscal or calendar). This can encompass monthly, quarterly, or half-year statements. The information contained on these statements is timelier than waiting for a yearly accounting period to end. The most common interim period is three months, or a quarter. For companies whose common stock is traded on a major stock exchange, meaning these are publicly traded companies, quarterly statements must be filed with the SEC on a Form 10-Q. The companies must file a Form 10-K for their annual statements. As you’ve learned, the SEC is an independent agency of the federal government that provides oversight of public companies to maintain fair representation of company financial activities for investors to make informed decisions. \n\n In order for information to be useful to the user, it must be timely—that is, the user has to get it quickly enough so it is relevant to decision-making. You may recall from Analyzing and Recording Transactions that this is the basis of the time period assumption in accounting. For example, a potential or existing investor wants timely information by which to measure the performance of the company, and to help decide whether to invest, to stay invested, or to sell their stockholdings and invest elsewhere. This requires companies to organize their information and break it down into shorter periods. Internal and external users can then rely on the information that is both timely and relevant to decision-making. \n\n The accounting period a company chooses to use for financial reporting will impact the types of adjustments they may have to make to certain accounts. \n\n Ethical Considerations Illegal Cookie Jar Accounting Used to Manage Earnings From 2000 through the end of 2001, Bristol-Myers Squibb engaged in “Cookie Jar Accounting,” resulting in $150 million in SEC fines. The company manipulated its accounting to create a false indication of income and growth to create the appearance that it was meeting its own targets and Wall Street analysts’ earnings estimates during the years 2000 and 2001. The SEC describes some of what occurred: \n\n Bristol-Myers inflated its results primarily by (1) stuffing its distribution channels with excess inventory near the end of every quarter in amounts sufficient to meet its targets by making pharmaceutical sales to its wholesalers ahead of demand; and (2) improperly recognizing $1.5 billion in revenue from such pharmaceutical sales to its two biggest wholesalers. In connection with the $1.5 billion in revenue, Bristol-Myers covered these wholesalers’ carrying costs and guaranteed them a return on investment until they sold the products. When Bristol-Myers recognized the $1.5 billion in revenue upon shipment, it did so contrary to generally accepted accounting principles. 1 \n\n 1 U.S. Securities and Exchange Commission. “Bristol-Myers Squibb Company Agrees to Pay $150 Million to Settle Fraud Charges.” August 4, 2004. https://www.sec.gov/news/press/2004-105.htm \n\n In addition to the improper distribution of product to manipulate earnings numbers, which was not enough to meet earnings targets, the company improperly used divestiture reserve funds (a “cookie jar” fund that is funded by the sale of assets such as product lines or divisions) to meet those targets. In this circumstance, earnings management was considered illegal, costing the company millions of dollars in fines. \n 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries \n\n When a company reaches the end of a period, it must update certain accounts that have either been left unattended throughout the period or have not yet been recognized. Adjusting entries update accounting records at the end of a period for any transactions that have not yet been recorded. One important accounting principle to remember is that just as the accounting equation (Assets = Liabilities + Owner’s equity/or common stock/or capital) must be equal, it must remain equal after you make adjusting entries. Also note that in this equation, owner’s equity represents an individual owner (sole proprietorship), common stock represents a corporation’s owners’ interests, and capital represents a partnership’s owners’ interests. We discuss the effects of adjusting entries in greater detail throughout this chapter. \n\n There are several steps in the accounting cycle that require the preparation of a trial balance: step 4, preparing an unadjusted trial balance; step 6, preparing an adjusted trial balance; and step 9, preparing a post-closing trial balance. You might question the purpose of more than one trial balance. For example, why can we not go from the unadjusted trial balance straight into preparing financial statements for public consumption? What is the purpose of the adjusted trial balance? Does preparing more than one trial balance mean the company made a mistake earlier in the accounting cycle? To answer these questions, let’s first explore the (unadjusted) trial balance, and why some accounts have incorrect balances. \n\n Why Some Accounts Have Incorrect Balances on the Trial Balance \n\n The unadjusted trial balance may have incorrect balances in some accounts. Recall the trial balance from Analyzing and Recording Transactions for the example company, Printing Plus. \n\n The trial balance for Printing Plus shows Supplies of $500, which were purchased on January 30. Since this is a new company, Printing Plus would more than likely use some of their supplies right away, before the end of the month on January 31. Supplies are only an asset when they are unused. If Printing Plus used some of its supplies immediately on January 30, then why is the full $500 still in the supply account on January 31? How do we fix this incorrect balance? \n\n Similarly, what about Unearned Revenue? On January 9, the company received $4,000 from a customer for printing services to be performed. The company recorded this as a liability because it received payment without providing the service. To clear this liability, the company must perform the service. Assume that as of January 31 some of the printing services have been provided. Is the full $4,000 still a liability? Since a portion of the service was provided, a change to unearned revenue should occur. The company needs to correct this balance in the Unearned Revenue account. \n\n Having incorrect balances in Supplies and in Unearned Revenue on the company’s January 31 trial balance is not due to any error on the company’s part. The company followed all of the correct steps of the accounting cycle up to this point. So why are the balances still incorrect? \n\n Journal entries are recorded when an activity or event occurs that triggers the entry. Usually the trigger is from an original source. Recall that an original source can be a formal document substantiating a transaction, such as an invoice, purchase order, cancelled check, or employee time sheet. Not every transaction produces an original source document that will alert the bookkeeper that it is time to make an entry. \n\n When a company purchases supplies, the original order, receipt of the supplies, and receipt of the invoice from the vendor will all trigger journal entries. This trigger does not occur when using supplies from the supply closet. Similarly, for unearned revenue, when the company receives an advance payment from the customer for services yet provided, the cash received will trigger a journal entry. When the company provides the printing services for the customer, the customer will not send the company a reminder that revenue has now been earned. Situations such as these are why businesses need to make adjusting entries. \n\n Think It Through Keep Calm and Adjust . . . Elliot Simmons owns a small law firm. He does the accounting himself and uses an accrual basis for accounting. At the end of his first month, he reviews his records and realizes there are a few inaccuracies on this unadjusted trial balance. \n\n One difference is the supplies account; the figure on paper does not match the value of the supplies inventory still available. Another difference was interest earned from his bank account. He did not have anything recognizing these earnings. \n\n Why did his unadjusted trial balance have these errors? What can be attributed to the differences in supply figures? What can be attributed to the differences in interest earned? \n\n The Need for Adjusting Entries \n\n Adjusting entries update accounting records at the end of a period for any transactions that have not yet been recorded. These entries are necessary to ensure the income statement and balance sheet present the correct, up-to-date numbers. Adjusting entries are also necessary because the initial trial balance may not contain complete and current data due to several factors: \n\n The inefficiency of recording every single day-to-day event, such as the use of supplies. \n\n Some costs are not recorded during the period but must be recognized at the end of the period, such as depreciation, rent, and insurance. \n\n Some items are forthcoming for which original source documents have not yet been received, such as a utility bill. \n\n There are a few other guidelines that support the need for adjusting entries. \n\n Guidelines Supporting Adjusting Entries \n\n Several guidelines support the need for adjusting entries: \n\n Revenue recognition principle: Adjusting entries are necessary because the revenue recognition principle requires revenue recognition when earned, thus the need for an update to unearned revenues. \n\n Expense recognition (matching) principle: This requires matching expenses incurred to generate the revenues earned, which affects accounts such as insurance expense and supplies expense. \n\n Time period assumption: This requires useful information be presented in shorter time periods such as years, quarters, or months. This means a company must recognize revenues and expenses in the proper period, requiring adjustment to certain accounts to meet these criteria. \n\n The required adjusting entries depend on what types of transactions the company has, but there are some common types of adjusting entries. Before we look at recording and posting the most common types of adjusting entries, we briefly discuss the various types of adjusting entries. \n\n Types of Adjusting Entries \n\n Adjusting entries requires updates to specific account types at the end of the period. Not all accounts require updates, only those not naturally triggered by an original source document. There are two main types of adjusting entries that we explore further, deferrals and accruals. \n\n Deferrals \n\n Deferrals are prepaid expense and revenue accounts that have delayed recognition until they have been used or earned. This recognition may not occur until the end of a period or future periods. When deferred expenses and revenues have yet to be recognized, their information is stored on the balance sheet. As soon as the expense is incurred and the revenue is earned, the information is transferred from the balance sheet to the income statement. Two main types of deferrals are prepaid expenses and unearned revenues. \n\n Prepaid Expenses \n\n Recall from Analyzing and Recording Transactions that prepaid expenses (prepayments) are assets for which advanced payment has occurred, before the company can benefit from use. As soon as the asset has provided benefit to the company, the value of the asset used is transferred from the balance sheet to the income statement as an expense. Some common examples of prepaid expenses are supplies, depreciation, insurance, and rent. \n\n When a company purchases supplies, it may not use all supplies immediately, but chances are the company has used some of the supplies by the end of the period. It is not worth it to record every time someone uses a pencil or piece of paper during the period, so at the end of the period, this account needs to be updated for the value of what has been used. \n\n Let’s say a company paid for supplies with cash in the amount of $400. At the end of the month, the company took an inventory of supplies used and determined the value of those supplies used during the period to be $150. The following entry occurs for the initial payment. \n\n Supplies increases (debit) for $400, and Cash decreases (credit) for $400. When the company recognizes the supplies usage, the following adjusting entry occurs. \n\n Supplies Expense is an expense account, increasing (debit) for $150, and Supplies is an asset account, decreasing (credit) for $150. This means $150 is transferred from the balance sheet (asset) to the income statement (expense). Notice that not all of the supplies are used. There is still a balance of $250 (400 – 150) in the Supplies account. This amount will carry over to future periods until used. The balances in the Supplies and Supplies Expense accounts show as follows. \n\n Depreciation may also require an adjustment at the end of the period. Recall that depreciation is the systematic method to record the allocation of cost over a given period of certain assets. This allocation of cost is recorded over the useful life of the asset, or the time period over which an asset cost is allocated. The allocated cost up to that point is recorded in Accumulated Depreciation, a contra asset account. A contra account is an account paired with another account type, has an opposite normal balance to the paired account, and reduces the balance in the paired account at the end of a period. \n\n Accumulated Depreciation is contrary to an asset account, such as Equipment. This means that the normal balance for Accumulated Depreciation is on the credit side. It houses all depreciation expensed in current and prior periods. Accumulated Depreciation will reduce the asset account for depreciation incurred up to that point. The difference between the asset’s value (cost) and accumulated depreciation is called the book value of the asset. When depreciation is recorded in an adjusting entry, Accumulated Depreciation is credited and Depreciation Expense is debited. \n\n For example, let’s say a company pays $2,000 for equipment that is supposed to last four years. The company wants to depreciate the asset over those four years equally. This means the asset will lose $500 in value each year ($2,000/four years). In the first year, the company would record the following adjusting entry to show depreciation of the equipment. \n\n Depreciation Expense increases (debit) and Accumulated Depreciation, Equipment, increases (credit). If the company wanted to compute the book value, it would take the original cost of the equipment and subtract accumulated depreciation. \n\n Book value of equipment = $2,000 – $500 = $1,500 Book value of equipment = $2,000 – $500 = $1,500 \n\n This means that the current book value of the equipment is $1,500, and depreciation will be subtracted from this figure the next year. The following account balances after adjustment are as follows: \n\n You will learn more about depreciation and its computation in Long-Term Assets . However, one important fact that we need to address now is that the book value of an asset is not necessarily the price at which the asset would sell. For example, you might have a building for which you paid $1,000,000 that currently has been depreciated to a book value of $800,000. However, today it could sell for more than, less than, or the same as its book value. The same is true about just about any asset you can name, except, perhaps, cash itself. \n\n Insurance policies can require advanced payment of fees for several months at a time, six months, for example. The company does not use all six months of insurance immediately but over the course of the six months. At the end of each month, the company needs to record the amount of insurance expired during that month. \n\n For example, a company pays $4,500 for an insurance policy covering six months. It is the end of the first month and the company needs to record an adjusting entry to recognize the insurance used during the month. The following entries show the initial payment for the policy and the subsequent adjusting entry for one month of insurance usage. \n\n In the first entry, Cash decreases (credit) and Prepaid Insurance increases (debit) for $4,500. In the second entry, Prepaid Insurance decreases (credit) and Insurance Expense increases (debit) for one month’s insurance usage found by taking the total $4,500 and dividing by six months (4,500/6 = 750). The account balances after adjustment are as follows: \n\n Similar to prepaid insurance, rent also requires advanced payment. Usually to rent a space, a company will need to pay rent at the beginning of the month. The company may also enter into a lease agreement that requires several months, or years, of rent in advance. Each month that passes, the company needs to record rent used for the month. \n\n Let’s say a company pays $8,000 in advance for four months of rent. After the first month, the company records an adjusting entry for the rent used. The following entries show initial payment for four months of rent and the adjusting entry for one month’s usage. \n\n In the first entry, Cash decreases (credit) and Prepaid Rent increases (debit) for $8,000. In the second entry, Prepaid Rent decreases (credit) and Rent Expense increases (debit) for one month’s rent usage found by taking the total $8,000 and dividing by four months (8,000/4 = 2,000). The account balances after adjustment are as follows: \n\n Another type of deferral requiring adjustment is unearned revenue. \n\n Unearned Revenues \n\n Recall that unearned revenue represents a customer’s advanced payment for a product or service that has yet to be provided by the company. Since the company has not yet provided the product or service, it cannot recognize the customer’s payment as revenue. At the end of a period, the company will review the account to see if any of the unearned revenue has been earned. If so, this amount will be recorded as revenue in the current period. \n\n For example, let’s say the company is a law firm. During the year, it collected retainer fees totaling $48,000 from clients. Retainer fees are money lawyers collect in advance of starting work on a case. When the company collects this money from its clients, it will debit cash and credit unearned fees. Even though not all of the $48,000 was probably collected on the same day, we record it as if it was for simplicity’s sake. \n\n In this case, Unearned Fee Revenue increases (credit) and Cash increases (debit) for $48,000. \n\n At the end of the year after analyzing the unearned fees account, 40% of the unearned fees have been earned. This 40% can now be recorded as revenue. Total revenue recorded is $19,200 ($48,000 × 40%). \n\n For this entry, Unearned Fee Revenue decreases (debit) and Fee Revenue increases (credit) for $19,200, which is the 40% earned during the year. The company will have the following balances in the two accounts: \n\n Besides deferrals, other types of adjusting entries include accruals. \n\n Accruals \n\n Accruals are types of adjusting entries that accumulate during a period, where amounts were previously unrecorded. The two specific types of adjustments are accrued revenues and accrued expenses. \n\n Accrued Revenues \n\n Accrued revenues are revenues earned in a period but have yet to be recorded, and no money has been collected. Some examples include interest, and services completed but a bill has yet to be sent to the customer. \n\n Interest can be earned from bank account holdings, notes receivable, and some accounts receivables (depending on the contract). Interest had been accumulating during the period and needs to be adjusted to reflect interest earned at the end of the period. Note that this interest has not been paid at the end of the period, only earned. This aligns with the revenue recognition principle to recognize revenue when earned, even if cash has yet to be collected. \n\n For example, assume that a company has one outstanding note receivable in the amount of $100,000. Interest on this note is 5% per year. Three months have passed, and the company needs to record interest earned on this outstanding loan. The calculation for the interest revenue earned is $100,000 × 5% × 3/12 = $1,250. The following adjusting entry occurs. \n\n Interest Receivable increases (debit) for $1,250 because interest has not yet been paid. Interest Revenue increases (credit) for $1,250 because interest was earned in the three-month period but had been previously unrecorded. \n\n Previously unrecorded service revenue can arise when a company provides a service but did not yet bill the client for the work. This means the customer has also not yet paid for services. Since there was no bill to trigger a transaction, an adjustment is required to recognize revenue earned at the end of the period. \n\n For example, a company performs landscaping services in the amount of $1,500. However, they have not yet received payment. At the period end, the company would record the following adjusting entry. \n\n Accounts Receivable increases (debit) for $1,500 because the customer has not yet paid for services completed. Service Revenue increases (credit) for $1,500 because service revenue was earned but had been previously unrecorded. \n\n Accrued Expenses \n\n Accrued expenses are expenses incurred in a period but have yet to be recorded, and no money has been paid. Some examples include interest, tax, and salary expenses. \n\n Interest expense arises from notes payable and other loan agreements. The company has accumulated interest during the period but has not recorded or paid the amount. This creates a liability that the company must pay at a future date. You cover more details about computing interest in Current Liabilities , so for now amounts are given. \n\n For example, a company accrued $300 of interest during the period. The following entry occurs at the end of the period. \n\n Interest Expense increases (debit) and Interest Payable increases (credit) for $300. The following are the updated ledger balances after posting the adjusting entry. \n\n Taxes are only paid at certain times during the year, not necessarily every month. Taxes the company owes during a period that are unpaid require adjustment at the end of a period. This creates a liability for the company. Some tax expense examples are income and sales taxes. \n\n For example, a company has accrued income taxes for the month for $9,000. The company would record the following adjusting entry. \n\n Income Tax Expense increases (debit) and Income Tax Payable increases (credit) for $9,000. The following are the updated ledger balances after posting the adjusting entry. \n\n Many salaried employees are paid once a month. The salary the employee earned during the month might not be paid until the following month. For example, the employee is paid for the prior month’s work on the first of the next month. The financial statements must remain up to date, so an adjusting entry is needed during the month to show salaries previously unrecorded and unpaid at the end of the month. \n\n Let’s say a company has five salaried employees, each earning $2,500 per month. In our example, assume that they do not get paid for this work until the first of the next month. The following is the adjusting journal entry for salaries. \n\n Salaries Expense increases (debit) and Salaries Payable increases (credit) for $12,500 ($2,500 per employee × five employees). The following are the updated ledger balances after posting the adjusting entry. \n\n In Record and Post the Common Types of Adjusting Entries , we explore some of these adjustments specifically for our company Printing Plus, and show how these entries affect our general ledger (T-accounts). \n\n Your Turn Adjusting Entries \n\n Example \n\n Income Statement Account \n\n Balance Sheet Account \n\n Cash in Entry? \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n Table 4.1 Review the three adjusting entries that follow. Using the table provided, for each entry write down the income statement account and balance sheet account used in the adjusting entry in the appropriate column. Then in the last column answer yes or no. \n\n Solution \n\n \n\n Example \n\n Income Statement Account \n\n Balance Sheet Account \n\n Cash in Entry? \n\n 1 \n\n Supplies expense \n\n Supplies \n\n no \n\n 2 \n\n Service Revenue \n\n Unearned Revenue \n\n no \n\n 3 \n\n Rent Expense \n\n Prepaid machine rent \n\n no \n\n Table 4.2 \n\n Your Turn Adjusting Entries Take Two Did we continue to follow the rules of adjusting entries in these two examples? Explain. \n\n \n\n Example \n\n Income Statement Account \n\n Balance Sheet Account \n\n Cash in Entry? \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n Table 4.3 \n\n Solution \n\n Yes, we did. Each entry has one income statement account and one balance sheet account, and cash does not appear in either of the adjusting entries. \n\n \n\n Example \n\n Income Statement Account \n\n Balance Sheet Account \n\n Cash in Entry? \n\n 1 \n\n Electricity Expense \n\n Accounts Payable \n\n no \n\n 2 \n\n Salaries Expense \n\n Salaries Payable \n\n no \n\n Table 4.4 \n 4.3 Record and Post the Common Types of Adjusting Entries \n\n Before beginning adjusting entry examples for Printing Plus, let’s consider some rules governing adjusting entries: \n\n Every adjusting entry will have at least one income statement account and one balance sheet account. \n\n Cash will never be in an adjusting entry. \n\n The adjusting entry records the change in amount that occurred during the period. \n\n What are “income statement” and “balance sheet” accounts? Income statement accounts include revenues and expenses. Balance sheet accounts are assets, liabilities, and stockholders’ equity accounts, since they appear on a balance sheet. The second rule tells us that cash can never be in an adjusting entry. This is true because paying or receiving cash triggers a journal entry. This means that every transaction with cash will be recorded at the time of the exchange. We will not get to the adjusting entries and have cash paid or received which has not already been recorded. If accountants find themselves in a situation where the cash account must be adjusted, the necessary adjustment to cash will be a correcting entry and not an adjusting entry. \n\n With an adjusting entry, the amount of change occurring during the period is recorded. For example, if the supplies account had a $300 balance at the beginning of the month and $100 is still available in the supplies account at the end of the month, the company would record an adjusting entry for the $200 used during the month (300 – 100). Similarly for unearned revenues, the company would record how much of the revenue was earned during the period. \n\n Let’s now consider new transaction information for Printing Plus. \n\n Concepts In Practice Earnings Management Recording adjusting entries seems so cut and dry. It looks like you just follow the rules and all of the numbers come out 100 percent correct on all financial statements. But in reality this is not always the case. Just the fact that you have to make estimates in some cases, such as depreciation estimating residual value and useful life, tells you that numbers will not be 100 percent correct unless the accountant has ESP. Some companies engage in something called earnings management, where they follow the rules of accounting mostly but they stretch the truth a little to make it look like they are more profitable. Some companies do this by recording revenue before they should. Others leave assets on the books instead of expensing them when they should to decrease total expenses and increase profit. \n\n Take Mexico-based home-building company Desarrolladora Homex S.A.B. de C.V. This company reported revenue earned on more than 100,000 homes they had not even build yet. The SEC’s complaint states that Homex reported revenues from a project site where every planned home was said to have been “built and sold by Dec. 31, 2011. Satellite images of the project site on March 12, 2012, show it was still largely undeveloped and the vast majority of supposedly sold homes remained unbuilt.” 2 2 U.S. Securities and Exchange Commission. “SEC Charges Mexico-Based Homebuilder in $3.3 Billion Accounting Fraud. Press Release.” March 3, 2017. https://www.sec.gov/news/pressrelease/2017-60.html \n\n Is managing your earnings illegal? In some situations it is just an unethical stretch of the truth easy enough to do because of the estimates made in adjusting entries. You can simply change your estimate and insist the new estimate is really better when maybe it is your way to improve the bottom line, for example, changing your annual depreciation expense calculated on expensive plant assets from assuming a ten-year useful life, a reasonable estimated expectation, to a twenty-year useful life, not so reasonable but you insist your company will be able to use these assets twenty years while knowing that is a slim possibility. Doubling the useful life will cause 50% of the depreciation expense you would have had. This will make a positive impact on net income. This method of earnings management would probably not be considered illegal but is definitely a breach of ethics. In other situations, companies manage their earnings in a way that the SEC believes is actual fraud and charges the company with the illegal activity. \n\n Recording Common Types of Adjusting Entries \n\n Recall the transactions for Printing Plus discussed in Analyzing and Recording Transactions . \n\n Jan. 3, 2019 \n\n issues $20,000 shares of common stock for cash \n\n Jan. 5, 2019 \n\n purchases equipment on account for $3,500, payment due within the month \n\n Jan. 9, 2019 \n\n receives $4,000 cash in advance from a customer for services not yet rendered \n\n Jan. 10, 2019 \n\n provides $5,500 in services to a customer who asks to be billed for the services \n\n Jan. 12, 2019 \n\n pays a $300 utility bill with cash \n\n Jan. 14, 2019 \n\n distributed $100 cash in dividends to stockholders \n\n Jan. 17, 2019 \n\n receives $2,800 cash from a customer for services rendered \n\n Jan. 18, 2019 \n\n paid in full, with cash, for the equipment purchase on January 5 \n\n Jan. 20, 2019 \n\n paid $3,600 cash in salaries expense to employees \n\n Jan. 23, 2019 \n\n received cash payment in full from the customer on the January 10 transaction \n\n Jan. 27, 2019 \n\n provides $1,200 in services to a customer who asks to be billed for the services \n\n Jan. 30, 2019 \n\n purchases supplies on account for $500, payment due within three months \n\n On January 31, 2019, Printing Plus makes adjusting entries for the following transactions. \n\n On January 31, Printing Plus took an inventory of its supplies and discovered that $100 of supplies had been used during the month. \n\n The equipment purchased on January 5 depreciated $75 during the month of January. \n\n Printing Plus performed $600 of services during January for the customer from the January 9 transaction. \n\n Reviewing the company bank statement, Printing Plus discovers $140 of interest earned during the month of January that was previously uncollected and unrecorded. \n\n Employees earned $1,500 in salaries for the period of January 21–January 31 that had been previously unpaid and unrecorded. \n\n We now record the adjusting entries from January 31, 2019, for Printing Plus. \n\n Transaction 13: On January 31, Printing Plus took an inventory of its supplies and discovered that $100 of supplies had been used during the month. \n\n Analysis: \n\n $100 of supplies were used during January. Supplies is an asset that is decreasing (credit). \n\n Supplies is a type of prepaid expense that, when used, becomes an expense. Supplies Expense would increase (debit) for the $100 of supplies used during January. \n\n Impact on the financial statements: Supplies is a balance sheet account, and Supplies Expense is an income statement account. This satisfies the rule that each adjusting entry will contain an income statement and balance sheet account. We see total assets decrease by $100 on the balance sheet. Supplies Expense increases overall expenses on the income statement, which reduces net income. \n\n Transaction 14: The equipment purchased on January 5 depreciated $75 during the month of January. \n\n Analysis: \n\n Equipment lost value in the amount of $75 during January. This depreciation will impact the Accumulated Depreciation–Equipment account and the Depreciation Expense–Equipment account. While we are not doing depreciation calculations here, you will come across more complex calculations in the future. \n\n Accumulated Depreciation–Equipment is a contra asset account (contrary to Equipment) and increases (credit) for $75. \n\n Depreciation Expense–Equipment is an expense account that is increasing (debit) for $75. \n\n Impact on the financial statements: Accumulated Depreciation–Equipment is a contra account to Equipment. When calculating the book value of Equipment, Accumulated Depreciation–Equipment will be deducted from the original cost of the equipment. Therefore, total assets will decrease by $75 on the balance sheet. Depreciation Expense will increase overall expenses on the income statement, which reduces net income. \n\n Transaction 15: Printing Plus performed $600 of services during January for the customer from the January 9 transaction. \n\n Analysis: \n\n The customer from the January 9 transaction gave the company $4,000 in advanced payment for services. By the end of January the company had earned $600 of the advanced payment. This means that the company still has yet to provide $3,400 in services to that customer. \n\n Since some of the unearned revenue is now earned, Unearned Revenue would decrease. Unearned Revenue is a liability account and decreases on the debit side. \n\n The company can now recognize the $600 as earned revenue. Service Revenue increases (credit) for $600. \n\n Impact on the financial statements: Unearned revenue is a liability account and will decrease total liabilities and equity by $600 on the balance sheet. Service Revenue will increase overall revenue on the income statement, which increases net income. \n\n Transaction 16: Reviewing the company bank statement, Printing Plus discovers $140 of interest earned during the month of January that was previously uncollected and unrecorded. \n\n Analysis: \n\n Interest is revenue for the company on money kept in a savings account at the bank. The company only sees the bank statement at the end of the month and needs to record interest revenue that has not yet been collected or recorded. \n\n Interest Revenue is a revenue account that increases (credit) for $140. \n\n Since Printing Plus has yet to collect this interest revenue, it is considered a receivable. Interest Receivable increases (debit) for $140. \n\n Impact on the financial statements: Interest Receivable is an asset account and will increase total assets by $140 on the balance sheet. Interest Revenue will increase overall revenue on the income statement, which increases net income. \n\n Transaction 17: Employees earned $1,500 in salaries for the period of January 21–January 31 that had been previously unpaid and unrecorded. \n\n Analysis: \n\n Salaries have accumulated since January 21 and will not be paid in the current period. Since the salaries expense occurred in January, the expense recognition principle requires recognition in January. \n\n Salaries Expense is an expense account that is increasing (debit) for $1,500. \n\n Since the company has not yet paid salaries for this time period, Printing Plus owes the employees this money. This creates a liability for Printing Plus. Salaries Payable increases (credit) for $1,500. \n\n Impact on the financial statements: Salaries Payable is a liability account and will increase total liabilities and equity by $1,500 on the balance sheet. Salaries expense will increase overall expenses on the income statement, which decreases net income. \n\n We now explore how these adjusting entries impact the general ledger (T-accounts). \n\n Your Turn Deferrals versus Accruals Label each of the following as a deferral or an accrual, and explain your answer. \n\n The company recorded supplies usage for the month. \n\n A customer paid in advance for services, and the company recorded revenue earned after providing service to that customer. \n\n The company recorded salaries that had been earned by employees but were previously unrecorded and have not yet been paid. \n\n Solution \n\n The company is recording a deferred expense. The company was deferring the recognition of supplies from supplies expense until it had used the supplies. \n\n The company has deferred revenue. It deferred the recognition of the revenue until it was actually earned. The customer already paid the cash and is currently on the balance sheet as a liability. \n\n The company has an accrued expense. The company is bringing the salaries that have been incurred, added up since the last paycheck, onto the books for the first time during the adjusting entry. Cash will be given to the employees at a later time. \n\n Link to Learning \n\n Several internet sites can provide additional information for you on adjusting entries. One very good site where you can find many tools to help you study this topic is Accounting Coach which provides a tool that is available to you free of charge. Visit the website and take a quiz on accounting basics to test your knowledge. \n\n Posting Adjusting Entries Once you have journalized all of your adjusting entries, the next step is posting the entries to your ledger. Posting adjusting entries is no different than posting the regular daily journal entries. T-accounts will be the visual representation for the Printing Plus general ledger. \n\n Transaction 13: On January 31, Printing Plus took an inventory of its supplies and discovered that $100 of supplies had been used during the month. \n\n Journal entry and T-accounts: \n\n In the journal entry, Supplies Expense has a debit of $100. This is posted to the Supplies Expense T-account on the debit side (left side). Supplies has a credit balance of $100. This is posted to the Supplies T-account on the credit side (right side). You will notice there is already a debit balance in this account from the purchase of supplies on January 30. The $100 is deducted from $500 to get a final debit balance of $400. \n\n Transaction 14: The equipment purchased on January 5 depreciated $75 during the month of January. \n\n Journal entry and T-accounts: \n\n In the journal entry, Depreciation Expense–Equipment has a debit of $75. This is posted to the Depreciation Expense–Equipment T-account on the debit side (left side). Accumulated Depreciation–Equipment has a credit balance of $75. This is posted to the Accumulated Depreciation–Equipment T-account on the credit side (right side). \n\n Transaction 15: Printing Plus performed $600 of services during January for the customer from the January 9 transaction. \n\n Journal entry and T-accounts: \n\n In the journal entry, Unearned Revenue has a debit of $600. This is posted to the Unearned Revenue T-account on the debit side (left side). You will notice there is already a credit balance in this account from the January 9 customer payment. The $600 debit is subtracted from the $4,000 credit to get a final balance of $3,400 (credit). Service Revenue has a credit balance of $600. This is posted to the Service Revenue T-account on the credit side (right side). You will notice there is already a credit balance in this account from other revenue transactions in January. The $600 is added to the previous $9,500 balance in the account to get a new final credit balance of $10,100. \n\n Transaction 16: Reviewing the company bank statement, Printing Plus discovers $140 of interest earned during the month of January that was previously uncollected and unrecorded. \n\n Journal entry and T-accounts: \n\n In the journal entry, Interest Receivable has a debit of $140. This is posted to the Interest Receivable T-account on the debit side (left side). Interest Revenue has a credit balance of $140. This is posted to the Interest Revenue T-account on the credit side (right side). \n\n Transaction 17: Employees earned $1,500 in salaries for the period of January 21–January 31 that had been previously unpaid and unrecorded. \n\n Journal entry and T-accounts: \n\n In the journal entry, Salaries Expense has a debit of $1,500. This is posted to the Salaries Expense T-account on the debit side (left side). You will notice there is already a debit balance in this account from the January 20 employee salary expense. The $1,500 debit is added to the $3,600 debit to get a final balance of $5,100 (debit). Salaries Payable has a credit balance of $1,500. This is posted to the Salaries Payable T-account on the credit side (right side). \n\n T-accounts Summary \n\n Once all adjusting journal entries have been posted to T-accounts, we can check to make sure the accounting equation remains balanced. Following is a summary showing the T-accounts for Printing Plus including adjusting entries. \n\n The sum on the assets side of the accounting equation equals $29,965, found by adding together the final balances in each asset account (24,800 + 1,200 + 140 + 400 + 3,500 – 75). To find the total on the liabilities and equity side of the equation, we need to find the difference between debits and credits. Credits on the liabilities and equity side of the equation total $35,640 (500 + 1,500 + 3,400 + 20,000 + 10,100 + 140). Debits on the liabilities and equity side of the equation total $5,675 (100 + 100 + 5,100 + 300 + 75). The difference between $35,640 – $5,675 = $29,965. Thus, the equation remains balanced with $29,965 on the asset side and $29,965 on the liabilities and equity side. Now that we have the T-account information, and have confirmed the accounting equation remains balanced, we can create the adjusted trial balance in our sixth step in the accounting cycle. \n\n Link to Learning \n\n When posting any kind of journal entry to a general ledger, it is important to have an organized system for recording to avoid any account discrepancies and misreporting. To do this, companies can streamline their general ledger and remove any unnecessary processes or accounts. Check out this article “Encourage General Ledger Efficiency” from the Journal of Accountancy that discusses some strategies to improve general ledger efficiency. \n 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance \n\n Once all of the adjusting entries have been posted to the general ledger, we are ready to start working on preparing the adjusted trial balance. Preparing an adjusted trial balance is the sixth step in the accounting cycle. An adjusted trial balance is a list of all accounts in the general ledger, including adjusting entries, which have nonzero balances. This trial balance is an important step in the accounting process because it helps identify any computational errors throughout the first five steps in the cycle. \n\n As with the unadjusted trial balance, transferring information from T-accounts to the adjusted trial balance requires consideration of the final balance in each account. If the final balance in the ledger account (T-account) is a debit balance, you will record the total in the left column of the trial balance. If the final balance in the ledger account (T-account) is a credit balance, you will record the total in the right column. \n\n Once all ledger accounts and their balances are recorded, the debit and credit columns on the adjusted trial balance are totaled to see if the figures in each column match. The final total in the debit column must be the same dollar amount that is determined in the final credit column. \n\n Let’s now take a look at the adjusted T-accounts and adjusted trial balance for Printing Plus to see how the information is transferred from these T-accounts to the adjusted trial balance. We only focus on those general ledger accounts that had balance adjustments. \n\n For example, Interest Receivable is an adjusted account that has a final balance of $140 on the debit side. This balance is transferred to the Interest Receivable account in the debit column on the adjusted trial balance. Supplies ($400), Supplies Expense ($100), Salaries Expense ($5,100), and Depreciation Expense–Equipment ($75) also have debit final balances in their adjusted T-accounts, so this information will be transferred to the debit column on the adjusted trial balance. Accumulated Depreciation–Equipment ($75), Salaries Payable ($1,500), Unearned Revenue ($3,400), Service Revenue ($10,100), and Interest Revenue ($140) all have credit final balances in their T-accounts. These credit balances would transfer to the credit column on the adjusted trial balance. \n\n Once all balances are transferred to the adjusted trial balance, we sum each of the debit and credit columns. The debit and credit columns both total $35,715, which means they are equal and in balance. \n\n After the adjusted trial balance is complete, we next prepare the company’s financial statements. \n\n Think It Through Cash or Accrual Basis Accounting? You are a new accountant at a salon. The salon had previously used cash basis accounting to prepare its financial records but now considers switching to an accrual basis method. You have been tasked with determining if this transition is appropriate. \n\n When you go through the records you notice that this transition will greatly impact how the salon reports revenues and expenses. The salon will now report some revenues and expenses before it receives or pays cash. \n\n How will change positively impact its business reporting? How will it negatively impact its business reporting? If you were the accountant, would you recommend the salon transition from cash basis to accrual basis? \n\n Concepts In Practice Why Is the Adjusted Trial Balance So Important? As you have learned, the adjusted trial balance is an important step in the accounting process. But outside of the accounting department, why is the adjusted trial balance important to the rest of the organization? An employee or customer may not immediately see the impact of the adjusted trial balance on his or her involvement with the company. \n\n The adjusted trial balance is the key point to ensure all debits and credits are in the general ledger accounts balance before information is transferred to financial statements. Financial statements drive decision-making for a business. Budgeting for employee salaries, revenue expectations, sales prices, expense reductions, and long-term growth strategies are all impacted by what is provided on the financial statements. \n\n So if the company skips over creating an adjusted trial balance to make sure all accounts are balanced or adjusted, it runs the risk of creating incorrect financial statements and making important decisions based on inaccurate financial information. \n 4.5 Prepare Financial Statements Using the Adjusted Trial Balance \n\n Once you have prepared the adjusted trial balance, you are ready to prepare the financial statements. Preparing financial statements is the seventh step in the accounting cycle. Remember that we have four financial statements to prepare: an income statement, a statement of retained earnings, a balance sheet, and the statement of cash flows. These financial statements were introduced in Introduction to Financial Statements and Statement of Cash Flows dedicates in-depth discussion to that statement. \n\n To prepare the financial statements, a company will look at the adjusted trial balance for account information. From this information, the company will begin constructing each of the statements, beginning with the income statement. Income statement s will include all revenue and expense accounts. The statement of retained earnings will include beginning retained earnings, any net income (loss) (found on the income statement), and dividends. The balance sheet is going to include assets, contra assets, liabilities, and stockholder equity accounts, including ending retained earnings and common stock. \n\n Your Turn Magnificent Adjusted Trial Balance \n\n Go over the adjusted trial balance for Magnificent Landscaping Service. Identify which financial statement each account will go on: Balance Sheet, Statement of Retained Earnings, or Income Statement. Solution \n\n Balance Sheet: Cash, accounts receivable, office supplied, prepaid insurance, equipment, accumulated depreciation (equipment), accounts payable, salaries payable, unearned lawn mowing revenue, and common stock. Statement of Retained Earnings: Dividends. Income Statement: Lawn mowing revenue, gas expense, advertising expense, depreciation expense (equipment), supplies expense, and salaries expense. \n\n Income Statement \n\n An income statement shows the organization’s financial performance for a given period of time. When preparing an income statement, revenues will always come before expenses in the presentation. For Printing Plus, the following is its January 2019 Income Statement. \n\n Revenue and expense information is taken from the adjusted trial balance as follows: \n\n Total revenues are $10,240, while total expenses are $5,575. Total expenses are subtracted from total revenues to get a net income of $4,665. If total expenses were more than total revenues, Printing Plus would have a net loss rather than a net income. This net income figure is used to prepare the statement of retained earnings. \n\n Concepts In Practice The Importance of Accurate Financial Statements Financial statements give a glimpse into the operations of a company, and investors, lenders, owners, and others rely on the accuracy of this information when making future investing, lending, and growth decisions. When one of these statements is inaccurate, the financial implications are great. \n\n For example, Celadon Group misreported revenues over the span of three years and elevated earnings during those years. The total overreported income was approximately $200–$250 million. This gross misreporting misled investors and led to the removal of Celadon Group from the New York Stock Exchange. Not only did this negatively impact Celadon Group ’s stock price and lead to criminal investigations, but investors and lenders were left to wonder what might happen to their investment. \n\n That is why it is so important to go through the detailed accounting process to reduce errors early on and hopefully prevent misinformation from reaching financial statements. The business must have strong internal controls and best practices to ensure the information is presented fairly. 3 3 James Jaillet. “Celadon under Criminal Investigation over Financial Statements.” Commercial Carrier Journal . July 25, 2018. https://www.ccjdigital.com/200520-2/ \n\n Statement of Retained Earnings \n\n The statement of retained earnings (which is often a component of the statement of stockholders’ equity) shows how the equity (or value) of the organization has changed over a period of time. The statement of retained earnings is prepared second to determine the ending retained earnings balance for the period. The statement of retained earnings is prepared before the balance sheet because the ending retained earnings amount is a required element of the balance sheet. The following is the Statement of Retained Earnings for Printing Plus. \n\n Net income information is taken from the income statement, and dividends information is taken from the adjusted trial balance as follows. \n\n The statement of retained earnings always leads with beginning retained earnings. Beginning retained earnings carry over from the previous period’s ending retained earnings balance. Since this is the first month of business for Printing Plus, there is no beginning retained earnings balance. Notice the net income of $4,665 from the income statement is carried over to the statement of retained earnings. Dividends are taken away from the sum of beginning retained earnings and net income to get the ending retained earnings balance of $4,565 for January. This ending retained earnings balance is transferred to the balance sheet. \n\n Link to Learning \n\n Concepts Statements give the Financial Accounting Standards Board (FASB) a guide to creating accounting principles and consider the limitations of financial statement reporting. See the FASB’s “Concepts Statements” page to learn more. \n\n Balance Sheet \n\n The balance sheet is the third statement prepared after the statement of retained earnings and lists what the organization owns ( assets ), what it owes ( liabilities ), and what the shareholders control ( equity ) on a specific date. Remember that the balance sheet represents the accounting equation, where assets equal liabilities plus stockholders’ equity. The following is the Balance Sheet for Printing Plus. \n\n Ending retained earnings information is taken from the statement of retained earnings, and asset, liability, and common stock information is taken from the adjusted trial balance as follows. \n\n Looking at the asset section of the balance sheet, Accumulated Depreciation–Equipment is included as a contra asset account to equipment. The accumulated depreciation ($75) is taken away from the original cost of the equipment ($3,500) to show the book value of equipment ($3,425). The accounting equation is balanced, as shown on the balance sheet, because total assets equal $29,965 as do the total liabilities and stockholders’ equity. \n\n There is a worksheet approach a company may use to make sure end-of-period adjustments translate to the correct financial statements. \n\n IFRS Connection Financial Statements Both US-based companies and those headquartered in other countries produce the same primary financial statements—Income Statement, Balance Sheet, and Statement of Cash Flows. The presentation of these three primary financial statements is largely similar with respect to what should be reported under US GAAP and IFRS, but some interesting differences can arise, especially when presenting the Balance Sheet. \n\n While both US GAAP and IFRS require the same minimum elements that must be reported on the Income Statement, such as revenues, expenses, taxes, and net income, to name a few, publicly traded companies in the United States have further requirements placed by the SEC on the reporting of financial statements. For example, IFRS-based financial statements are only required to report the current period of information and the information for the prior period. US GAAP has no requirement for reporting prior periods, but the SEC requires that companies present one prior period for the Balance Sheet and three prior periods for the Income Statement. Under both IFRS and US GAAP, companies can report more than the minimum requirements. \n\n Presentation differences are most noticeable between the two forms of GAAP in the Balance Sheet. Under US GAAP there is no specific requirement on how accounts should be presented. However, the SEC requires that companies present their Balance Sheet information in liquidity order, which means current assets listed first with cash being the first account presented, as it is a company’s most liquid account. Liquidity refers to how easily an item can be converted to cash. IFRS requires that accounts be classified into current and noncurrent categories for both assets and liabilities, but no specific presentation format is required. Thus, for US companies, the first category always seen on a Balance Sheet is Current Assets, and the first account balance reported is cash. This is not always the case under IFRS. While many Balance Sheets of international companies will be presented in the same manner as those of a US company, the lack of a required format means that a company can present noncurrent assets first, followed by current assets. The accounts of a Balance Sheet using IFRS might appear as shown here. \n\n Review the annual report of Stora Enso which is an international company that utilizes the illustrated format in presenting its Balance Sheet, also called the Statement of Financial Position. The Balance Sheet is found on page 31 of the report. \n\n Some of the biggest differences that occur on financial statements prepared under US GAAP versus IFRS relate primarily to measurement or timing issues: in other words, how a transaction is valued and when it is recorded. \n\n Ten-Column Worksheets \n\n The 10-column worksheet is an all-in-one spreadsheet showing the transition of account information from the trial balance through the financial statements. Accountants use the 10-column worksheet to help calculate end-of-period adjustments. Using a 10-column worksheet is an optional step companies may use in their accounting process. \n\n Here is a picture of a 10-column worksheet for Printing Plus. \n\n There are five sets of columns, each set having a column for debit and credit, for a total of 10 columns. The five column sets are the trial balance, adjustments, adjusted trial balance, income statement, and the balance sheet. After a company posts its day-to-day journal entries, it can begin transferring that information to the trial balance columns of the 10-column worksheet. \n\n The trial balance information for Printing Plus is shown previously. Notice that the debit and credit columns both equal $34,000. If we go back and look at the trial balance for Printing Plus, we see that the trial balance shows debits and credits equal to $34,000. \n\n Once the trial balance information is on the worksheet, the next step is to fill in the adjusting information from the posted adjusted journal entries. \n\n The adjustments total of $2,415 balances in the debit and credit columns. \n\n The next step is to record information in the adjusted trial balance columns. \n\n To get the numbers in these columns, you take the number in the trial balance column and add or subtract any number found in the adjustment column. For example, Cash shows an unadjusted balance of $24,800. There is no adjustment in the adjustment columns, so the Cash balance from the unadjusted balance column is transferred over to the adjusted trial balance columns at $24,800. Interest Receivable did not exist in the trial balance information, so the balance in the adjustment column of $140 is transferred over to the adjusted trial balance column. \n\n Unearned revenue had a credit balance of $4,000 in the trial balance column, and a debit adjustment of $600 in the adjustment column. Remember that adding debits and credits is like adding positive and negative numbers. This means the $600 debit is subtracted from the $4,000 credit to get a credit balance of $3,400 that is translated to the adjusted trial balance column. \n\n Service Revenue had a $9,500 credit balance in the trial balance column, and a $600 credit balance in the Adjustments column. To get the $10,100 credit balance in the adjusted trial balance column requires adding together both credits in the trial balance and adjustment columns (9,500 + 600). You will do the same process for all accounts. Once all accounts have balances in the adjusted trial balance columns, add the debits and credits to make sure they are equal. In the case of Printing Plus, the balances equal $35,715. If you check the adjusted trial balance for Printing Plus, you will see the same equal balance is present. \n\n Next you will take all of the figures in the adjusted trial balance columns and carry them over to either the income statement columns or the balance sheet columns. \n\n Your Turn Income Statement and Balance Sheet \n\n Take a couple of minutes and fill in the income statement and balance sheet columns. Total them when you are done. Do not panic when they do not balance. They will not balance at this time. \n\n Solution \n\n Looking at the income statement columns, we see that all revenue and expense accounts are listed in either the debit or credit column. This is a reminder that the income statement itself does not organize information into debits and credits, but we do use this presentation on a 10-column worksheet. \n\n You will notice that when debit and credit income statement columns are totaled, the balances are not the same. The debit balance equals $5,575, and the credit balance equals $10,240. Why do they not balance? \n\n If the debit and credit columns equal each other, it means the expenses equal the revenues. This would happen if a company broke even, meaning the company did not make or lose any money. If there is a difference between the two numbers, that difference is the amount of net income, or net loss, the company has earned. \n\n In the Printing Plus case, the credit side is the higher figure at $10,240. The credit side represents revenues. This means revenues exceed expenses, thus giving the company a net income. If the debit column were larger, this would mean the expenses were larger than revenues, leading to a net loss. You want to calculate the net income and enter it onto the worksheet. The $4,665 net income is found by taking the credit of $10,240 and subtracting the debit of $5,575. When entering net income, it should be written in the column with the lower total. In this instance, that would be the debit side. You then add together the $5,575 and $4,665 to get a total of $10,240. This balances the two columns for the income statement. If you review the income statement, you see that net income is in fact $4,665. \n\n We now consider the last two columns for the balance sheet. In these columns we record all asset, liability, and equity accounts. \n\n When adding the total debits and credits, you notice they do not balance. The debit column equals $30,140, and the credit column equals $25,475. How do we get the columns to balance? \n\n Treat the income statement and balance sheet columns like a double-entry accounting system, where if you have a debit on the income statement side, you must have a credit equaling the same amount on the credit side. In this case we added a debit of $4,665 to the income statement column. This means we must add a credit of $4,665 to the balance sheet column. Once we add the $4,665 to the credit side of the balance sheet column, the two columns equal $30,140. \n\n You may notice that dividends are included in our 10-column worksheet balance sheet columns even though this account is not included on a balance sheet. So why is it included here? There is actually a very good reason we put dividends in the balance sheet columns. \n\n When you prepare a balance sheet, you must first have the most updated retained earnings balance. To get that balance, you take the beginning retained earnings balance + net income – dividends. If you look at the worksheet for Printing Plus, you will notice there is no retained earnings account. That is because they just started business this month and have no beginning retained earnings balance. \n\n If you look in the balance sheet columns, we do have the new, up-to-date retained earnings, but it is spread out through two numbers. You have the dividends balance of $100 and net income of $4,665. If you combine these two individual numbers ($4,665 – $100), you will have your updated retained earnings balance of $4,565, as seen on the statement of retained earnings. \n\n You will not see a similarity between the 10-column worksheet and the balance sheet, because the 10-column worksheet is categorizing all accounts by the type of balance they have, debit or credit. This leads to a final balance of $30,140. \n\n The balance sheet is classifying the accounts by type of accounts, assets and contra assets, liabilities, and equity. This leads to a final balance of $29,965. Even though they are the same numbers in the accounts, the totals on the worksheet and the totals on the balance sheet will be different because of the different presentation methods. \n\n Link to Learning \n\n Publicly traded companies release their financial statements quarterly for open viewing by the general public, which can usually be viewed on their websites. One such company is Alphabet, Inc. (trade name Google). Take a look at Alphabet’s quarter ended March 31, 2018, financial statements from the SEC Form 10-Q. \n\n Your Turn Frank’s Net Income and Loss What amount of net income/loss does Frank have? \n\n Solution \n\n In Completing the Accounting Cycle , we continue our discussion of the accounting cycle, completing the last steps of journalizing and posting closing entries and preparing a post-closing trial balance. "}}},{"rowIdx":78,"cells":{"bname":{"kind":"string","value":"american_government"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":"Summary 13.1 Guardians of the Constitution and Individual Rights \n\n From humble beginnings, the judicial branch has evolved over the years to a significance that would have been difficult for the Constitution’s framers to envision. While they understood and prioritized the value of an independent judiciary in a common law system, they could not have predicted the critical role the courts would play in the interpretation of the Constitution, our understanding of the law, the development of public policy, and the preservation and expansion of individual rights and liberties over time. \n\n 13.2 The Dual Court System \n\n The U.S. judicial system features a dual court model, with courts at both the federal and state levels, and the U.S. Supreme Court at the top. While cases may sometimes be eligible for both state and federal review, each level has its own distinct jurisdiction. There are trial and appellate courts at both levels, but there are also remarkable differences among the states in their laws, politics, and culture, meaning that no two state court systems are exactly alike. The diversity of courts across the nation can have both positive and negative effects for citizens, depending on their situation. While it provides for various opportunities for an issue or interest to be heard, it may also lead to case-by-case treatment of individuals, groups, or issues that is not always the same or even-handed across the nation. \n\n 13.3 The Federal Court System \n\n The structure of today’s three-tiered federal court system, largely established by Congress, is quite clear-cut. The system’s reliance on precedent ensures a consistent and stable institution that is still capable of slowly evolving over the years—such as by increasingly reflecting the diverse population it serves. Presidents hope their judicial nominees will make rulings consistent with the chief executive’s own ideological leanings. But the lifetime tenure of federal court members gives them the flexibility to act in ways that may or may not reflect what their nominating president intended. Perfect alignment between nominating president and justice is not expected; a judge might be liberal on most issues but conservative on others, or vice versa. However, presidents have sometimes been surprised by the decisions made by their nominees, such as President Eisenhower was by Justice Earl Warren and President Reagan by Justice Anthony Kennedy. \n\n 13.4 The Supreme Court \n\n A unique institution, the U.S. Supreme Court today is an interesting mix of the traditional and the modern. On one hand, it still holds to many of the formal traditions, processes, and procedures it has followed for many decades. Its public proceedings remain largely ceremonial and are never filmed or photographed. At the same time, the Court has taken on new cases involving contemporary matters before a nine-justice panel that is more diverse today than ever before. When considering whether to take on a case and then later when ruling on it, the justices rely on a number of internal and external players who assist them with and influence their work, including, but not limited to, their law clerks, the U.S. solicitor general, interest groups, and the mass media. \n\n 13.5 Judicial Decision-Making and Implementation by the Supreme Court \n\n Like the executive and legislative branches, the judicial system wields power that is not absolute. There remain many checks on its power and limits to its rulings. Judicial decisions are also affected by various internal and external factors, including legal, personal, ideological, and political influences. To stay relevant, Court decisions have to keep up with the changing times, and the justices’ decision-making power is subject to the support afforded by the other branches of government in implementation and enforcement. Nevertheless, the courts have evolved into an indispensable part of our government system—a separate and coequal branch that interprets law, makes policy, guards the Constitution, and protects individual rights. "},"intro":{"kind":"string","value":"Chapter Outline 13.1 Guardians of the Constitution and Individual Rights 13.2 The Dual Court System 13.3 The Federal Court System 13.4 The Supreme Court 13.5 Judicial Decision-Making and Implementation by the Supreme Court Introduction \n\n If democratic institutions struggle to balance individual freedoms and collective well-being, the judiciary is arguably the branch where the individual has the best chance to be heard. For those seeking protection on the basis of sexual orientation, for example, in recent years, the courts have expanded rights, culminating in 2015 when the Supreme Court ruled that same-sex couples have the right to marry in all fifty states ( Figure 13.1 ). 1 \n\n The U.S. courts pride themselves on two achievements: (1) as part of the framers’ system of checks and balances, they protect the sanctity of the U.S. Constitution from breaches by the other branches of government, and (2) they protect individual rights against societal and governmental oppression. At the federal level, nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments. Hence, democratic control over them is indirect at best, but this provides them the independence they need to carry out their duties. However, court power is confined to rulings on those cases the courts decide to hear. 2 \n\n How do the courts make decisions, and how do they exercise their power to protect individual rights? How are the courts structured, and what distinguishes the Supreme Court from all others? This chapter answers these and other questions in delineating the power of the judiciary in the United States. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> While the U . S . Supreme Court and state supreme courts exert power over many when reviewing laws or declaring acts of other branches unconstitutional , they become particularly important when an individual or group comes before them believing there has been a wrong . <hl> A citizen or group that feels mistreated can approach a variety of institutional venues in the U . S . system for assistance in changing policy or seeking support . Organizing protests , garnering special interest group support , and changing laws through the legislative and executive branches are all possible , but an individual is most likely to find the courts especially well-suited to analyzing the particulars of his or her case . Perhaps Marshall feared a confrontation with the Jefferson administration and thought Madison would refuse his directive anyway . In any case , his ruling shows an interesting contrast in the early Court . On one hand , it humbly declined a power — issuing a writ of mandamus — given to it by Congress , but on the other , it laid the foundation for legitimizing a much more important one — judicial review . <hl> Marbury never got his commission , but the Court ’ s ruling in the case has become more significant for the precedent it established : As the first time the Court declared an act of Congress unconstitutional , it established the power of judicial review , a key power that enables the judicial branch to remain a powerful check on the other branches of government . <hl> In 1803 , the Supreme Court declared for itself the power of judicial review , a power to which Hamilton had referred but that is not expressly mentioned in the Constitution . Judicial review is the power of the courts , as part of the system of checks and balances , to look at actions taken by the other branches of government and the states and determine whether they are constitutional . If the courts find an action to be unconstitutional , it becomes null and void . <hl> Judicial review was established in the Supreme Court case Marbury v . Madison , when , for the first time , the Court declared an act of Congress to be unconstitutional . <hl> 9 Wielding this power is a role Marshall defined as the “ very essence of judicial duty , ” and it continues today as one of the most significant aspects of judicial power . <hl> Judicial review lies at the core of the court ’ s ability to check the other branches of government — and the states . <hl>","hl_sentences":"While the U . S . Supreme Court and state supreme courts exert power over many when reviewing laws or declaring acts of other branches unconstitutional , they become particularly important when an individual or group comes before them believing there has been a wrong . Marbury never got his commission , but the Court ’ s ruling in the case has become more significant for the precedent it established : As the first time the Court declared an act of Congress unconstitutional , it established the power of judicial review , a key power that enables the judicial branch to remain a powerful check on the other branches of government . Judicial review was established in the Supreme Court case Marbury v . Madison , when , for the first time , the Court declared an act of Congress to be unconstitutional . Judicial review lies at the core of the court ’ s ability to check the other branches of government — and the states .","question":{"cloze_format":"The Supreme Court’s power of judicial review ________.","normal_format":"Which of the following is correct about the Supreme Court’s power of judicial review?","question_choices":["is given to it in the original constitution","enables it to declare acts of the other branches unconstitutional","allows it to hear cases","establishes the three-tiered court system"],"question_id":"fs-id1163755372994","question_text":"The Supreme Court’s power of judicial review ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"an appeals court"},"bloom":null,"hl_context":"The first session of the first U . S . Congress laid the framework for today ’ s federal judicial system , established in the Judiciary Act of 1789 . Although legislative changes over the years have altered it , the basic structure of the judicial branch remains as it was set early on : At the lowest level are the district courts , where federal cases are tried , witnesses testify , and evidence and arguments are presented . <hl> A losing party who is unhappy with a district court decision may appeal to the circuit courts , or U . S . courts of appeals , where the decision of the lower court is reviewed . <hl> <hl> Still further , appeal to the U . S . Supreme Court is possible , but of the thousands of petitions for appeal , the Supreme Court will typically hear fewer than one hundred a year . <hl> 3","hl_sentences":"A losing party who is unhappy with a district court decision may appeal to the circuit courts , or U . S . courts of appeals , where the decision of the lower court is reviewed . Still further , appeal to the U . S . Supreme Court is possible , but of the thousands of petitions for appeal , the Supreme Court will typically hear fewer than one hundred a year .","question":{"cloze_format":"The Supreme Court most typically functions as ________.","normal_format":"What does the Supreme Court most typically function as?","question_choices":["a district court","a trial court","a court of original jurisdiction","an appeals court"],"question_id":"fs-id1163757280013","question_text":"The Supreme Court most typically functions as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> To add further explanation to Article III , Alexander Hamilton wrote details about the federal judiciary in Federalist No . <hl> 78 . In explaining the importance of an independent judiciary separated from the other branches of government , he said “ interpretation ” was a key role of the courts as they seek to protect people from unjust laws . <hl> But he also believed “ the Judiciary Department ” would “ always be the least dangerous ” because “ with no influence over either the sword or the purse , ” it had “ neither force nor will , but merely judgment . ” The courts would only make decisions , not take action . <hl> With no control over how those decisions would be implemented and no power to enforce their choices , they could exercise only judgment , and their power would begin and end there . Hamilton would no doubt be surprised by what the judiciary has become : a key component of the nation ’ s constitutional democracy , finding its place as the chief interpreter of the Constitution and the equal of the other two branches , though still checked and balanced by them .","hl_sentences":"To add further explanation to Article III , Alexander Hamilton wrote details about the federal judiciary in Federalist No . But he also believed “ the Judiciary Department ” would “ always be the least dangerous ” because “ with no influence over either the sword or the purse , ” it had “ neither force nor will , but merely judgment . ” The courts would only make decisions , not take action .","question":{"cloze_format":"In Federalist No. 78, Alexander Hamilton characterized the judiciary as the ________ branch of government.","normal_format":"In Federalist No. 78, Alexander Hamilton characterized the judiciary as what branch of government?","question_choices":["most unnecessary","strongest","least dangerous","most political"],"question_id":"fs-id1163757287791","question_text":"In Federalist No. 78, Alexander Hamilton characterized the judiciary as the ________ branch of government."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"at the state level"},"bloom":null,"hl_context":"Although the Supreme Court tends to draw the most public attention , it typically hears fewer than one hundred cases every year . <hl> In fact , the entire federal side — both trial and appellate — handles proportionately very few cases , with about 90 percent of all cases in the U . S . court system being heard at the state level . <hl> 27 The several hundred thousand cases handled every year on the federal side pale in comparison to the several million handled by the states .","hl_sentences":"In fact , the entire federal side — both trial and appellate — handles proportionately very few cases , with about 90 percent of all cases in the U . S . court system being heard at the state level .","question":{"cloze_format":"Of all the court cases in the United States, the majority are handled ________.","normal_format":"Of all the court cases in the United States, how are the majority handled?","question_choices":["by the U.S. Supreme Court","at the state level","by the circuit courts","by the U.S. district courts"],"question_id":"fs-id1163758655880","question_text":"Of all the court cases in the United States, the majority are handled ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Courts hear two different types of disputes : criminal and civil . <hl> Under criminal law , governments establish rules and punishments ; laws define conduct that is prohibited because it can harm others and impose punishment for committing such an act . Crimes are usually labeled felonies or misdemeanors based on their nature and seriousness ; felonies are the more serious crimes . When someone commits a criminal act , the government ( state or national , depending on which law has been broken ) charges that person with a crime , and the case brought to court contains the name of the charging government , as in Miranda v . Arizona discussed below . 26 On the other hand , civil law cases involve two or more private ( non-government ) parties , at least one of whom alleges harm or injury committed by the other . In both criminal and civil matters , the courts decide the remedy and resolution of the case , and in all cases , the U . S . Supreme Court is the final court of appeal .","hl_sentences":"Courts hear two different types of disputes : criminal and civil .","question":{"cloze_format":"Both state and federal courts hear matters that involve ________.","normal_format":"Both state and federal courts hear matters that involve which of the following?","question_choices":["civil law only","criminal law only","both civil and criminal law","neither civil nor criminal law"],"question_id":"fs-id1163758513860","question_text":"Both state and federal courts hear matters that involve ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"it involves a federal question"},"bloom":null,"hl_context":"<hl> Hear cases that involve “ interstate ” matters , “ diversity of citizenship ” involving parties of two different states , or between a U . S . citizen and a citizen of another nation ( and with a damage claim of at least $ 75,000 ) <hl> <hl> Hear both civil and criminal matters , although many criminal cases involving federal law are tried in state courts <hl> <hl> Hear cases that involve a “ federal question , ” involving the Constitution , federal laws or treaties , or a “ federal party ” in which the U . S . government is a party to the case <hl> <hl> Federal Courts <hl>","hl_sentences":"Hear cases that involve “ interstate ” matters , “ diversity of citizenship ” involving parties of two different states , or between a U . S . citizen and a citizen of another nation ( and with a damage claim of at least $ 75,000 ) Hear both civil and criminal matters , although many criminal cases involving federal law are tried in state courts Hear cases that involve a “ federal question , ” involving the Constitution , federal laws or treaties , or a “ federal party ” in which the U . S . government is a party to the case Federal Courts","question":{"cloze_format":"A state case is more likely to be heard by the federal courts when ________.","normal_format":"When is a state case more likely to be heard by the federal courts?","question_choices":["it involves a federal question","a governor requests a federal court hearing","it involves a criminal matter","the state courts are unable to come up with a decision"],"question_id":"fs-id1163758364559","question_text":"A state case is more likely to be heard by the federal courts when ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> On the U . S . Supreme Court , there are nine justices — one chief justice and eight associate justices . <hl> <hl> Circuit courts each contain three justices , whereas federal district courts have just one judge each . <hl> As the national court of last resort for all other courts in the system , the Supreme Court plays a vital role in setting the standards of interpretation that the lower courts follow . The Supreme Court ’ s decisions are binding across the nation and establish the precedent by which future cases are resolved in all the system ’ s tiers .","hl_sentences":"On the U . S . Supreme Court , there are nine justices — one chief justice and eight associate justices . Circuit courts each contain three justices , whereas federal district courts have just one judge each .","question":{"cloze_format":"Besides the Supreme Court, there are lower courts in the national system called ________.","normal_format":"Besides the Supreme Court, there are lower courts in the national system called what?","question_choices":["state and federal courts","district and circuit courts","state and local courts","civil and common courts"],"question_id":"fs-id1163758372924","question_text":"Besides the Supreme Court, there are lower courts in the national system called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"stare decisis"},"bloom":null,"hl_context":"<hl> The U . S . court system operates on the principle of stare decisis ( Latin for stand by things decided ) , which means that today ’ s decisions are based largely on rulings from the past , and tomorrow ’ s rulings rely on what is decided today . <hl> <hl> Stare decisis is especially important in the U . S . common law system , in which the consistency of precedent ensures greater certainty and stability in law and constitutional interpretation , and it also contributes to the solidity and legitimacy of the court system itself . <hl> As former Supreme Court justice Benjamin Cardozo summarized it years ago , “ Adherence to precedent must then be the rule rather than the exception if litigants are to have faith in the even-handed administration of justice in the courts . ” 37","hl_sentences":"The U . S . court system operates on the principle of stare decisis ( Latin for stand by things decided ) , which means that today ’ s decisions are based largely on rulings from the past , and tomorrow ’ s rulings rely on what is decided today . Stare decisis is especially important in the U . S . common law system , in which the consistency of precedent ensures greater certainty and stability in law and constitutional interpretation , and it also contributes to the solidity and legitimacy of the court system itself .","question":{"cloze_format":"In standing by precedent, a judge relies on the principle of ________.","normal_format":"In standing by precedent, a judge relies on which principle?","question_choices":["stare decisis","amicus curiae","judicial activism","laissez-faire"],"question_id":"fs-id1163758839661","question_text":"In standing by precedent, a judge relies on the principle of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> The original court in 1789 had six justices , but Congress set the number at nine in 1869 , and it has remained there ever since . <hl> There is one chief justice , who is the lead or highest-ranking judge on the Court , and eight associate justice s . <hl> All nine serve lifetime terms , after successful nomination by the president and confirmation by the Senate . <hl> The U . S . courts pride themselves on two achievements : ( 1 ) as part of the framers ’ system of checks and balances , they protect the sanctity of the U . S . Constitution from breaches by the other branches of government , and ( 2 ) they protect individual rights against societal and governmental oppression . <hl> At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments . <hl> Hence , democratic control over them is indirect at best , but this provides them the independence they need to carry out their duties . However , court power is confined to rulings on those cases the courts decide to hear . 2","hl_sentences":"The original court in 1789 had six justices , but Congress set the number at nine in 1869 , and it has remained there ever since . All nine serve lifetime terms , after successful nomination by the president and confirmation by the Senate . At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments .","question":{"cloze_format":"The justices of the Supreme Court are ________.","normal_format":"Which of the following is correct about the justices of the Supreme Court?","question_choices":["elected by citizens","chosen by the Congress","confirmed by the president","nominated by the president and confirmed by the Senate"],"question_id":"fs-id1163758534602","question_text":"The justices of the Supreme Court are ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"one chief justice and eight associate justices"},"bloom":null,"hl_context":"The original court in 1789 had six justices , but Congress set the number at nine in 1869 , and it has remained there ever since . <hl> There is one chief justice , who is the lead or highest-ranking judge on the Court , and eight associate justice s . <hl> All nine serve lifetime terms , after successful nomination by the president and confirmation by the Senate .","hl_sentences":"There is one chief justice , who is the lead or highest-ranking judge on the Court , and eight associate justice s .","question":{"cloze_format":"The Supreme Court consists of ________.","normal_format":"What does the Supreme Court consist of?","question_choices":["nine associate justices","one chief justice and eight associate justices","thirteen judges","one chief justice and five associate justices"],"question_id":"fs-id1163757290685","question_text":"The Supreme Court consists of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"Most often , the petitioner is asking the Supreme Court to grant a writ of certiorari , a request that the lower court send up its record of the case for review . Once a writ of certiorari ( cert . <hl> for short ) has been granted , the case is scheduled on the Court ’ s docket . <hl> <hl> The Supreme Court exercises discretion in the cases it chooses to hear , but four of the nine Justices must vote to accept a case . <hl> <hl> This is called the Rule of Four . <hl>","hl_sentences":"for short ) has been granted , the case is scheduled on the Court ’ s docket . The Supreme Court exercises discretion in the cases it chooses to hear , but four of the nine Justices must vote to accept a case . This is called the Rule of Four .","question":{"cloze_format":"A case will be placed on the Court’s docket when ________ justices agree to do so.","normal_format":"For a case to be placed on the Court’s docket, how many justices need to agree to do so?","question_choices":["four","five","six","all"],"question_id":"fs-id11637573162720","question_text":"A case will be placed on the Court’s docket when ________ justices agree to do so."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"filing amicus curiae briefs"},"bloom":null,"hl_context":"Both the executive and legislative branches check and balance the judiciary in many different ways . The president can leave a lasting imprint on the bench through his or her nominations , even long after leaving office . <hl> The president may also influence the Court through the solicitor general ’ s involvement or through the submission of amicus briefs in cases in which the United States is not a party . <hl> Once a case has been placed on the docket , briefs , or short arguments explaining each party ’ s view of the case , must be submitted — first by the petitioner putting forth his or her case , then by the respondent . After initial briefs have been filed , both parties may file subsequent briefs in response to the first . Likewise , people and groups that are not party to the case but are interested in its outcome may file an amicus curiae ( “ friend of the court ” ) brief giving their opinion , analysis , and recommendations about how the Court should rule . <hl> Interest groups in particular can become heavily involved in trying to influence the judiciary by filing amicus briefs — both before and after a case has been granted cert . <hl> And , as noted earlier , if the United States is not party to a case , the solicitor general may file an amicus brief on the government ’ s behalf .","hl_sentences":"The president may also influence the Court through the solicitor general ’ s involvement or through the submission of amicus briefs in cases in which the United States is not a party . Interest groups in particular can become heavily involved in trying to influence the judiciary by filing amicus briefs — both before and after a case has been granted cert .","question":{"cloze_format":"One of the main ways interest groups participate in Supreme Court cases is by ________.","normal_format":"What is one of the main ways interest groups participate in Supreme Court cases?","question_choices":["giving monetary contributions to the justices","lobbying the justices","filing amicus curiae briefs","protesting in front of the Supreme Court building"],"question_id":"fs-id1163757305271","question_text":"One of the main ways interest groups participate in Supreme Court cases is by ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> The solicitor general is the lawyer who represents the federal government before the Supreme Court : He or she decides which cases ( in which the United States is a party ) should be appealed from the lower courts and personally approves each one presented ( Figure 13.11 ) . <hl> Most of the cases the solicitor general brings to the Court will be given a place on the docket . About two-thirds of all Supreme Court cases involve the federal government . 53","hl_sentences":"The solicitor general is the lawyer who represents the federal government before the Supreme Court : He or she decides which cases ( in which the United States is a party ) should be appealed from the lower courts and personally approves each one presented ( Figure 13.11 ) .","question":{"cloze_format":"The lawyer who represents the federal government and argues cases before the Supreme Court is the ________.","normal_format":"Who is the lawyer who represents the federal government and argues cases before the Supreme Court?","question_choices":["solicitor general","attorney general","U.S. attorney","chief justice"],"question_id":"fs-id1163757194580","question_text":"The lawyer who represents the federal government and argues cases before the Supreme Court is the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"A justice ’ s decisions are influenced by how he or she defines his role as a jurist , with some justices believing strongly in judicial activism , or the need to defend individual rights and liberties , and they aim to stop actions and laws by other branches of government that they see as infringing on these rights . <hl> A judge or justice who views the role with an activist lens is more likely to use his or her judicial power to broaden personal liberty , justice , and equality . <hl> <hl> Still others believe in judicial restraint , which leads them to defer decisions ( and thus policymaking ) to the elected branches of government and stay focused on a narrower interpretation of the Bill of Rights . <hl> These justices are less likely to strike down actions or laws as unconstitutional and are less likely to focus on the expansion of individual liberties . While it is typically the case that liberal actions are described as unnecessarily activist , conservative decisions can be activist as well .","hl_sentences":"A judge or justice who views the role with an activist lens is more likely to use his or her judicial power to broaden personal liberty , justice , and equality . Still others believe in judicial restraint , which leads them to defer decisions ( and thus policymaking ) to the elected branches of government and stay focused on a narrower interpretation of the Bill of Rights .","question":{"cloze_format":"When using judicial restraint, a judge will usually ________.","normal_format":"When using judicial restraint, what will a judge usually do?","question_choices":["refuse to rule on a case","overrule any act of Congress he or she doesn’t like","defer to the decisions of the elected branches of government","make mostly liberal rulings"],"question_id":"fs-id1163756284095","question_text":"When using judicial restraint, a judge will usually ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"concurring opinion"},"bloom":null,"hl_context":"Most typically , though , the Court will put forward a majority opinion . If he or she is in the majority , the chief justice decides who will write the opinion . If not , then the most senior justice ruling with the majority chooses the writer . Likewise , the most senior justice in the dissenting group can assign a member of that group to write the dissenting opinion ; however , any justice who disagrees with the majority may write a separate dissenting opinion . <hl> If a justice agrees with the outcome of the case but not with the majority ’ s reasoning in it , that justice may write a concurring opinion . <hl>","hl_sentences":"If a justice agrees with the outcome of the case but not with the majority ’ s reasoning in it , that justice may write a concurring opinion .","question":{"cloze_format":"When a Supreme Court ruling is made, justices may write a ________ to show they agree with the majority but for different reasons.","normal_format":"When a Supreme Court ruling is made, what may justices write to show they agree with the majority but for different reasons?","question_choices":["brief","dissenting opinion","majority opinion","concurring opinion"],"question_id":"fs-id1163758521651","question_text":"When a Supreme Court ruling is made, justices may write a ________ to show they agree with the majority but for different reasons."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> The Court relies on the executive to implement or enforce its decisions and on the legislative branch to fund them . <hl> <hl> As the Jackson and Lincoln stories indicate , presidents may simply ignore decisions of the Court , and Congress may withhold funding needed for implementation and enforcement . <hl> Fortunately for the courts , these situations rarely happen , and the other branches tend to provide support rather than opposition . In general , presidents have tended to see it as their duty to both obey and enforce Court rulings , and Congress seldom takes away the funding needed for the president to do so . Likewise , Congress has checks on the judiciary . It retains the power to modify the federal court structure and its appellate jurisdiction , and the Senate may accept or reject presidential nominees to the federal courts . <hl> Faced with a court ruling that overturns one of its laws , Congress may rewrite the law or even begin a constitutional amendment process . <hl> The U . S . courts pride themselves on two achievements : ( 1 ) as part of the framers ’ system of checks and balances , they protect the sanctity of the U . S . Constitution from breaches by the other branches of government , and ( 2 ) they protect individual rights against societal and governmental oppression . <hl> At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments . <hl> Hence , democratic control over them is indirect at best , but this provides them the independence they need to carry out their duties . However , court power is confined to rulings on those cases the courts decide to hear . 2","hl_sentences":"The Court relies on the executive to implement or enforce its decisions and on the legislative branch to fund them . As the Jackson and Lincoln stories indicate , presidents may simply ignore decisions of the Court , and Congress may withhold funding needed for implementation and enforcement . Faced with a court ruling that overturns one of its laws , Congress may rewrite the law or even begin a constitutional amendment process . At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments .","question":{"cloze_format":"___ is a check that the legislative branch has over the courts.","normal_format":"Which of the following is a check that the legislative branch has over the courts?","question_choices":["Senate approval is needed for the appointment of justices and federal judges.","Congress may rewrite a law the courts have declared unconstitutional.","Congress may withhold funding needed to implement court decisions.","all of the above"],"question_id":"fs-id1163758500816","question_text":"Which of the following is a check that the legislative branch has over the courts?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> While the U . S . Supreme Court and state supreme courts exert power over many when reviewing laws or declaring acts of other branches unconstitutional , they become particularly important when an individual or group comes before them believing there has been a wrong . <hl> A citizen or group that feels mistreated can approach a variety of institutional venues in the U . S . system for assistance in changing policy or seeking support . Organizing protests , garnering special interest group support , and changing laws through the legislative and executive branches are all possible , but an individual is most likely to find the courts especially well-suited to analyzing the particulars of his or her case . Perhaps Marshall feared a confrontation with the Jefferson administration and thought Madison would refuse his directive anyway . In any case , his ruling shows an interesting contrast in the early Court . On one hand , it humbly declined a power — issuing a writ of mandamus — given to it by Congress , but on the other , it laid the foundation for legitimizing a much more important one — judicial review . <hl> Marbury never got his commission , but the Court ’ s ruling in the case has become more significant for the precedent it established : As the first time the Court declared an act of Congress unconstitutional , it established the power of judicial review , a key power that enables the judicial branch to remain a powerful check on the other branches of government . <hl> In 1803 , the Supreme Court declared for itself the power of judicial review , a power to which Hamilton had referred but that is not expressly mentioned in the Constitution . Judicial review is the power of the courts , as part of the system of checks and balances , to look at actions taken by the other branches of government and the states and determine whether they are constitutional . If the courts find an action to be unconstitutional , it becomes null and void . <hl> Judicial review was established in the Supreme Court case Marbury v . Madison , when , for the first time , the Court declared an act of Congress to be unconstitutional . <hl> 9 Wielding this power is a role Marshall defined as the “ very essence of judicial duty , ” and it continues today as one of the most significant aspects of judicial power . <hl> Judicial review lies at the core of the court ’ s ability to check the other branches of government — and the states . <hl>\",\n \"hl_sentences\": \"While the U . S . Supreme Court and state supreme courts exert power over many when reviewing laws or declaring acts of other branches unconstitutional , they become particularly important when an individual or group comes before them believing there has been a wrong . Marbury never got his commission , but the Court ’ s ruling in the case has become more significant for the precedent it established : As the first time the Court declared an act of Congress unconstitutional , it established the power of judicial review , a key power that enables the judicial branch to remain a powerful check on the other branches of government . Judicial review was established in the Supreme Court case Marbury v . Madison , when , for the first time , the Court declared an act of Congress to be unconstitutional . Judicial review lies at the core of the court ’ s ability to check the other branches of government — and the states .\",\n \"question\": {\n \"cloze_format\": \"The Supreme Court’s power of judicial review ________.\",\n \"normal_format\": \"Which of the following is correct about the Supreme Court’s power of judicial review?\",\n \"question_choices\": [\n \"is given to it in the original constitution\",\n \"enables it to declare acts of the other branches unconstitutional\",\n \"allows it to hear cases\",\n \"establishes the three-tiered court system\"\n ],\n \"question_id\": \"fs-id1163755372994\",\n \"question_text\": \"The Supreme Court’s power of judicial review ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"an appeals court\"\n },\n \"bloom\": null,\n \"hl_context\": \"The first session of the first U . S . Congress laid the framework for today ’ s federal judicial system , established in the Judiciary Act of 1789 . Although legislative changes over the years have altered it , the basic structure of the judicial branch remains as it was set early on : At the lowest level are the district courts , where federal cases are tried , witnesses testify , and evidence and arguments are presented . <hl> A losing party who is unhappy with a district court decision may appeal to the circuit courts , or U . S . courts of appeals , where the decision of the lower court is reviewed . <hl> <hl> Still further , appeal to the U . S . Supreme Court is possible , but of the thousands of petitions for appeal , the Supreme Court will typically hear fewer than one hundred a year . <hl> 3\",\n \"hl_sentences\": \"A losing party who is unhappy with a district court decision may appeal to the circuit courts , or U . S . courts of appeals , where the decision of the lower court is reviewed . Still further , appeal to the U . S . Supreme Court is possible , but of the thousands of petitions for appeal , the Supreme Court will typically hear fewer than one hundred a year .\",\n \"question\": {\n \"cloze_format\": \"The Supreme Court most typically functions as ________.\",\n \"normal_format\": \"What does the Supreme Court most typically function as?\",\n \"question_choices\": [\n \"a district court\",\n \"a trial court\",\n \"a court of original jurisdiction\",\n \"an appeals court\"\n ],\n \"question_id\": \"fs-id1163757280013\",\n \"question_text\": \"The Supreme Court most typically functions as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> To add further explanation to Article III , Alexander Hamilton wrote details about the federal judiciary in Federalist No . <hl> 78 . In explaining the importance of an independent judiciary separated from the other branches of government , he said “ interpretation ” was a key role of the courts as they seek to protect people from unjust laws . <hl> But he also believed “ the Judiciary Department ” would “ always be the least dangerous ” because “ with no influence over either the sword or the purse , ” it had “ neither force nor will , but merely judgment . ” The courts would only make decisions , not take action . <hl> With no control over how those decisions would be implemented and no power to enforce their choices , they could exercise only judgment , and their power would begin and end there . Hamilton would no doubt be surprised by what the judiciary has become : a key component of the nation ’ s constitutional democracy , finding its place as the chief interpreter of the Constitution and the equal of the other two branches , though still checked and balanced by them .\",\n \"hl_sentences\": \"To add further explanation to Article III , Alexander Hamilton wrote details about the federal judiciary in Federalist No . But he also believed “ the Judiciary Department ” would “ always be the least dangerous ” because “ with no influence over either the sword or the purse , ” it had “ neither force nor will , but merely judgment . ” The courts would only make decisions , not take action .\",\n \"question\": {\n \"cloze_format\": \"In Federalist No. 78, Alexander Hamilton characterized the judiciary as the ________ branch of government.\",\n \"normal_format\": \"In Federalist No. 78, Alexander Hamilton characterized the judiciary as what branch of government?\",\n \"question_choices\": [\n \"most unnecessary\",\n \"strongest\",\n \"least dangerous\",\n \"most political\"\n ],\n \"question_id\": \"fs-id1163757287791\",\n \"question_text\": \"In Federalist No. 78, Alexander Hamilton characterized the judiciary as the ________ branch of government.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"at the state level\"\n },\n \"bloom\": null,\n \"hl_context\": \"Although the Supreme Court tends to draw the most public attention , it typically hears fewer than one hundred cases every year . <hl> In fact , the entire federal side — both trial and appellate — handles proportionately very few cases , with about 90 percent of all cases in the U . S . court system being heard at the state level . <hl> 27 The several hundred thousand cases handled every year on the federal side pale in comparison to the several million handled by the states .\",\n \"hl_sentences\": \"In fact , the entire federal side — both trial and appellate — handles proportionately very few cases , with about 90 percent of all cases in the U . S . court system being heard at the state level .\",\n \"question\": {\n \"cloze_format\": \"Of all the court cases in the United States, the majority are handled ________.\",\n \"normal_format\": \"Of all the court cases in the United States, how are the majority handled?\",\n \"question_choices\": [\n \"by the U.S. Supreme Court\",\n \"at the state level\",\n \"by the circuit courts\",\n \"by the U.S. district courts\"\n ],\n \"question_id\": \"fs-id1163758655880\",\n \"question_text\": \"Of all the court cases in the United States, the majority are handled ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Courts hear two different types of disputes : criminal and civil . <hl> Under criminal law , governments establish rules and punishments ; laws define conduct that is prohibited because it can harm others and impose punishment for committing such an act . Crimes are usually labeled felonies or misdemeanors based on their nature and seriousness ; felonies are the more serious crimes . When someone commits a criminal act , the government ( state or national , depending on which law has been broken ) charges that person with a crime , and the case brought to court contains the name of the charging government , as in Miranda v . Arizona discussed below . 26 On the other hand , civil law cases involve two or more private ( non-government ) parties , at least one of whom alleges harm or injury committed by the other . In both criminal and civil matters , the courts decide the remedy and resolution of the case , and in all cases , the U . S . Supreme Court is the final court of appeal .\",\n \"hl_sentences\": \"Courts hear two different types of disputes : criminal and civil .\",\n \"question\": {\n \"cloze_format\": \"Both state and federal courts hear matters that involve ________.\",\n \"normal_format\": \"Both state and federal courts hear matters that involve which of the following?\",\n \"question_choices\": [\n \"civil law only\",\n \"criminal law only\",\n \"both civil and criminal law\",\n \"neither civil nor criminal law\"\n ],\n \"question_id\": \"fs-id1163758513860\",\n \"question_text\": \"Both state and federal courts hear matters that involve ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"it involves a federal question\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Hear cases that involve “ interstate ” matters , “ diversity of citizenship ” involving parties of two different states , or between a U . S . citizen and a citizen of another nation ( and with a damage claim of at least $ 75,000 ) <hl> <hl> Hear both civil and criminal matters , although many criminal cases involving federal law are tried in state courts <hl> <hl> Hear cases that involve a “ federal question , ” involving the Constitution , federal laws or treaties , or a “ federal party ” in which the U . S . government is a party to the case <hl> <hl> Federal Courts <hl>\",\n \"hl_sentences\": \"Hear cases that involve “ interstate ” matters , “ diversity of citizenship ” involving parties of two different states , or between a U . S . citizen and a citizen of another nation ( and with a damage claim of at least $ 75,000 ) Hear both civil and criminal matters , although many criminal cases involving federal law are tried in state courts Hear cases that involve a “ federal question , ” involving the Constitution , federal laws or treaties , or a “ federal party ” in which the U . S . government is a party to the case Federal Courts\",\n \"question\": {\n \"cloze_format\": \"A state case is more likely to be heard by the federal courts when ________.\",\n \"normal_format\": \"When is a state case more likely to be heard by the federal courts?\",\n \"question_choices\": [\n \"it involves a federal question\",\n \"a governor requests a federal court hearing\",\n \"it involves a criminal matter\",\n \"the state courts are unable to come up with a decision\"\n ],\n \"question_id\": \"fs-id1163758364559\",\n \"question_text\": \"A state case is more likely to be heard by the federal courts when ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> On the U . S . Supreme Court , there are nine justices — one chief justice and eight associate justices . <hl> <hl> Circuit courts each contain three justices , whereas federal district courts have just one judge each . <hl> As the national court of last resort for all other courts in the system , the Supreme Court plays a vital role in setting the standards of interpretation that the lower courts follow . The Supreme Court ’ s decisions are binding across the nation and establish the precedent by which future cases are resolved in all the system ’ s tiers .\",\n \"hl_sentences\": \"On the U . S . Supreme Court , there are nine justices — one chief justice and eight associate justices . Circuit courts each contain three justices , whereas federal district courts have just one judge each .\",\n \"question\": {\n \"cloze_format\": \"Besides the Supreme Court, there are lower courts in the national system called ________.\",\n \"normal_format\": \"Besides the Supreme Court, there are lower courts in the national system called what?\",\n \"question_choices\": [\n \"state and federal courts\",\n \"district and circuit courts\",\n \"state and local courts\",\n \"civil and common courts\"\n ],\n \"question_id\": \"fs-id1163758372924\",\n \"question_text\": \"Besides the Supreme Court, there are lower courts in the national system called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"stare decisis\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The U . S . court system operates on the principle of stare decisis ( Latin for stand by things decided ) , which means that today ’ s decisions are based largely on rulings from the past , and tomorrow ’ s rulings rely on what is decided today . <hl> <hl> Stare decisis is especially important in the U . S . common law system , in which the consistency of precedent ensures greater certainty and stability in law and constitutional interpretation , and it also contributes to the solidity and legitimacy of the court system itself . <hl> As former Supreme Court justice Benjamin Cardozo summarized it years ago , “ Adherence to precedent must then be the rule rather than the exception if litigants are to have faith in the even-handed administration of justice in the courts . ” 37\",\n \"hl_sentences\": \"The U . S . court system operates on the principle of stare decisis ( Latin for stand by things decided ) , which means that today ’ s decisions are based largely on rulings from the past , and tomorrow ’ s rulings rely on what is decided today . Stare decisis is especially important in the U . S . common law system , in which the consistency of precedent ensures greater certainty and stability in law and constitutional interpretation , and it also contributes to the solidity and legitimacy of the court system itself .\",\n \"question\": {\n \"cloze_format\": \"In standing by precedent, a judge relies on the principle of ________.\",\n \"normal_format\": \"In standing by precedent, a judge relies on which principle?\",\n \"question_choices\": [\n \"stare decisis\",\n \"amicus curiae\",\n \"judicial activism\",\n \"laissez-faire\"\n ],\n \"question_id\": \"fs-id1163758839661\",\n \"question_text\": \"In standing by precedent, a judge relies on the principle of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The original court in 1789 had six justices , but Congress set the number at nine in 1869 , and it has remained there ever since . <hl> There is one chief justice , who is the lead or highest-ranking judge on the Court , and eight associate justice s . <hl> All nine serve lifetime terms , after successful nomination by the president and confirmation by the Senate . <hl> The U . S . courts pride themselves on two achievements : ( 1 ) as part of the framers ’ system of checks and balances , they protect the sanctity of the U . S . Constitution from breaches by the other branches of government , and ( 2 ) they protect individual rights against societal and governmental oppression . <hl> At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments . <hl> Hence , democratic control over them is indirect at best , but this provides them the independence they need to carry out their duties . However , court power is confined to rulings on those cases the courts decide to hear . 2\",\n \"hl_sentences\": \"The original court in 1789 had six justices , but Congress set the number at nine in 1869 , and it has remained there ever since . All nine serve lifetime terms , after successful nomination by the president and confirmation by the Senate . At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments .\",\n \"question\": {\n \"cloze_format\": \"The justices of the Supreme Court are ________.\",\n \"normal_format\": \"Which of the following is correct about the justices of the Supreme Court?\",\n \"question_choices\": [\n \"elected by citizens\",\n \"chosen by the Congress\",\n \"confirmed by the president\",\n \"nominated by the president and confirmed by the Senate\"\n ],\n \"question_id\": \"fs-id1163758534602\",\n \"question_text\": \"The justices of the Supreme Court are ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"one chief justice and eight associate justices\"\n },\n \"bloom\": null,\n \"hl_context\": \"The original court in 1789 had six justices , but Congress set the number at nine in 1869 , and it has remained there ever since . <hl> There is one chief justice , who is the lead or highest-ranking judge on the Court , and eight associate justice s . <hl> All nine serve lifetime terms , after successful nomination by the president and confirmation by the Senate .\",\n \"hl_sentences\": \"There is one chief justice , who is the lead or highest-ranking judge on the Court , and eight associate justice s .\",\n \"question\": {\n \"cloze_format\": \"The Supreme Court consists of ________.\",\n \"normal_format\": \"What does the Supreme Court consist of?\",\n \"question_choices\": [\n \"nine associate justices\",\n \"one chief justice and eight associate justices\",\n \"thirteen judges\",\n \"one chief justice and five associate justices\"\n ],\n \"question_id\": \"fs-id1163757290685\",\n \"question_text\": \"The Supreme Court consists of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"Most often , the petitioner is asking the Supreme Court to grant a writ of certiorari , a request that the lower court send up its record of the case for review . Once a writ of certiorari ( cert . <hl> for short ) has been granted , the case is scheduled on the Court ’ s docket . <hl> <hl> The Supreme Court exercises discretion in the cases it chooses to hear , but four of the nine Justices must vote to accept a case . <hl> <hl> This is called the Rule of Four . <hl>\",\n \"hl_sentences\": \"for short ) has been granted , the case is scheduled on the Court ’ s docket . The Supreme Court exercises discretion in the cases it chooses to hear , but four of the nine Justices must vote to accept a case . This is called the Rule of Four .\",\n \"question\": {\n \"cloze_format\": \"A case will be placed on the Court’s docket when ________ justices agree to do so.\",\n \"normal_format\": \"For a case to be placed on the Court’s docket, how many justices need to agree to do so?\",\n \"question_choices\": [\n \"four\",\n \"five\",\n \"six\",\n \"all\"\n ],\n \"question_id\": \"fs-id11637573162720\",\n \"question_text\": \"A case will be placed on the Court’s docket when ________ justices agree to do so.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"filing amicus curiae briefs\"\n },\n \"bloom\": null,\n \"hl_context\": \"Both the executive and legislative branches check and balance the judiciary in many different ways . The president can leave a lasting imprint on the bench through his or her nominations , even long after leaving office . <hl> The president may also influence the Court through the solicitor general ’ s involvement or through the submission of amicus briefs in cases in which the United States is not a party . <hl> Once a case has been placed on the docket , briefs , or short arguments explaining each party ’ s view of the case , must be submitted — first by the petitioner putting forth his or her case , then by the respondent . After initial briefs have been filed , both parties may file subsequent briefs in response to the first . Likewise , people and groups that are not party to the case but are interested in its outcome may file an amicus curiae ( “ friend of the court ” ) brief giving their opinion , analysis , and recommendations about how the Court should rule . <hl> Interest groups in particular can become heavily involved in trying to influence the judiciary by filing amicus briefs — both before and after a case has been granted cert . <hl> And , as noted earlier , if the United States is not party to a case , the solicitor general may file an amicus brief on the government ’ s behalf .\",\n \"hl_sentences\": \"The president may also influence the Court through the solicitor general ’ s involvement or through the submission of amicus briefs in cases in which the United States is not a party . Interest groups in particular can become heavily involved in trying to influence the judiciary by filing amicus briefs — both before and after a case has been granted cert .\",\n \"question\": {\n \"cloze_format\": \"One of the main ways interest groups participate in Supreme Court cases is by ________.\",\n \"normal_format\": \"What is one of the main ways interest groups participate in Supreme Court cases?\",\n \"question_choices\": [\n \"giving monetary contributions to the justices\",\n \"lobbying the justices\",\n \"filing amicus curiae briefs\",\n \"protesting in front of the Supreme Court building\"\n ],\n \"question_id\": \"fs-id1163757305271\",\n \"question_text\": \"One of the main ways interest groups participate in Supreme Court cases is by ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The solicitor general is the lawyer who represents the federal government before the Supreme Court : He or she decides which cases ( in which the United States is a party ) should be appealed from the lower courts and personally approves each one presented ( Figure 13.11 ) . <hl> Most of the cases the solicitor general brings to the Court will be given a place on the docket . About two-thirds of all Supreme Court cases involve the federal government . 53\",\n \"hl_sentences\": \"The solicitor general is the lawyer who represents the federal government before the Supreme Court : He or she decides which cases ( in which the United States is a party ) should be appealed from the lower courts and personally approves each one presented ( Figure 13.11 ) .\",\n \"question\": {\n \"cloze_format\": \"The lawyer who represents the federal government and argues cases before the Supreme Court is the ________.\",\n \"normal_format\": \"Who is the lawyer who represents the federal government and argues cases before the Supreme Court?\",\n \"question_choices\": [\n \"solicitor general\",\n \"attorney general\",\n \"U.S. attorney\",\n \"chief justice\"\n ],\n \"question_id\": \"fs-id1163757194580\",\n \"question_text\": \"The lawyer who represents the federal government and argues cases before the Supreme Court is the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"A justice ’ s decisions are influenced by how he or she defines his role as a jurist , with some justices believing strongly in judicial activism , or the need to defend individual rights and liberties , and they aim to stop actions and laws by other branches of government that they see as infringing on these rights . <hl> A judge or justice who views the role with an activist lens is more likely to use his or her judicial power to broaden personal liberty , justice , and equality . <hl> <hl> Still others believe in judicial restraint , which leads them to defer decisions ( and thus policymaking ) to the elected branches of government and stay focused on a narrower interpretation of the Bill of Rights . <hl> These justices are less likely to strike down actions or laws as unconstitutional and are less likely to focus on the expansion of individual liberties . While it is typically the case that liberal actions are described as unnecessarily activist , conservative decisions can be activist as well .\",\n \"hl_sentences\": \"A judge or justice who views the role with an activist lens is more likely to use his or her judicial power to broaden personal liberty , justice , and equality . Still others believe in judicial restraint , which leads them to defer decisions ( and thus policymaking ) to the elected branches of government and stay focused on a narrower interpretation of the Bill of Rights .\",\n \"question\": {\n \"cloze_format\": \"When using judicial restraint, a judge will usually ________.\",\n \"normal_format\": \"When using judicial restraint, what will a judge usually do?\",\n \"question_choices\": [\n \"refuse to rule on a case\",\n \"overrule any act of Congress he or she doesn’t like\",\n \"defer to the decisions of the elected branches of government\",\n \"make mostly liberal rulings\"\n ],\n \"question_id\": \"fs-id1163756284095\",\n \"question_text\": \"When using judicial restraint, a judge will usually ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"concurring opinion\"\n },\n \"bloom\": null,\n \"hl_context\": \"Most typically , though , the Court will put forward a majority opinion . If he or she is in the majority , the chief justice decides who will write the opinion . If not , then the most senior justice ruling with the majority chooses the writer . Likewise , the most senior justice in the dissenting group can assign a member of that group to write the dissenting opinion ; however , any justice who disagrees with the majority may write a separate dissenting opinion . <hl> If a justice agrees with the outcome of the case but not with the majority ’ s reasoning in it , that justice may write a concurring opinion . <hl>\",\n \"hl_sentences\": \"If a justice agrees with the outcome of the case but not with the majority ’ s reasoning in it , that justice may write a concurring opinion .\",\n \"question\": {\n \"cloze_format\": \"When a Supreme Court ruling is made, justices may write a ________ to show they agree with the majority but for different reasons.\",\n \"normal_format\": \"When a Supreme Court ruling is made, what may justices write to show they agree with the majority but for different reasons?\",\n \"question_choices\": [\n \"brief\",\n \"dissenting opinion\",\n \"majority opinion\",\n \"concurring opinion\"\n ],\n \"question_id\": \"fs-id1163758521651\",\n \"question_text\": \"When a Supreme Court ruling is made, justices may write a ________ to show they agree with the majority but for different reasons.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The Court relies on the executive to implement or enforce its decisions and on the legislative branch to fund them . <hl> <hl> As the Jackson and Lincoln stories indicate , presidents may simply ignore decisions of the Court , and Congress may withhold funding needed for implementation and enforcement . <hl> Fortunately for the courts , these situations rarely happen , and the other branches tend to provide support rather than opposition . In general , presidents have tended to see it as their duty to both obey and enforce Court rulings , and Congress seldom takes away the funding needed for the president to do so . Likewise , Congress has checks on the judiciary . It retains the power to modify the federal court structure and its appellate jurisdiction , and the Senate may accept or reject presidential nominees to the federal courts . <hl> Faced with a court ruling that overturns one of its laws , Congress may rewrite the law or even begin a constitutional amendment process . <hl> The U . S . courts pride themselves on two achievements : ( 1 ) as part of the framers ’ system of checks and balances , they protect the sanctity of the U . S . Constitution from breaches by the other branches of government , and ( 2 ) they protect individual rights against societal and governmental oppression . <hl> At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments . <hl> Hence , democratic control over them is indirect at best , but this provides them the independence they need to carry out their duties . However , court power is confined to rulings on those cases the courts decide to hear . 2\",\n \"hl_sentences\": \"The Court relies on the executive to implement or enforce its decisions and on the legislative branch to fund them . As the Jackson and Lincoln stories indicate , presidents may simply ignore decisions of the Court , and Congress may withhold funding needed for implementation and enforcement . Faced with a court ruling that overturns one of its laws , Congress may rewrite the law or even begin a constitutional amendment process . At the federal level , nine Supreme Court judges are nominated by the president and confirmed by the Senate for lifetime appointments .\",\n \"question\": {\n \"cloze_format\": \"___ is a check that the legislative branch has over the courts.\",\n \"normal_format\": \"Which of the following is a check that the legislative branch has over the courts?\",\n \"question_choices\": [\n \"Senate approval is needed for the appointment of justices and federal judges.\",\n \"Congress may rewrite a law the courts have declared unconstitutional.\",\n \"Congress may withhold funding needed to implement court decisions.\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-id1163758500816\",\n \"question_text\": \"Which of the following is a check that the legislative branch has over the courts?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":13,"string":"13"},"chapter_text":{"kind":"string","value":"13.1 Guardians of the Constitution and Individual Rights \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Describe the evolving role of the courts since the ratification of the Constitution \n\n Explain why courts are uniquely situated to protect individual rights \n\n Recognize how the courts make public policy \n\n Under the Articles of Confederation, there was no national judiciary. The U.S. Constitution changed that, but its Article III , which addresses “the judicial power of the United States,” is the shortest and least detailed of the three articles that created the branches of government. It calls for the creation of “one supreme Court” and establishes the Court’s jurisdiction, or its authority to hear cases and make decisions about them, and the types of cases the Court may hear. It distinguishes which are matters of original jurisdiction and which are for appellate jurisdiction. Under original jurisdiction , a case is heard for the first time, whereas under appellate jurisdiction , a court hears a case on appeal from a lower court and may change the lower court’s decision. The Constitution also limits the Supreme Court’s original jurisdiction to those rare cases of disputes between states, or between the United States and foreign ambassadors or ministers. So, for the most part, the Supreme Court is an appeals court, operating under appellate jurisdiction and hearing appeals from the lower courts. The rest of the development of the judicial system and the creation of the lower courts were left in the hands of Congress. \n\n To add further explanation to Article III, Alexander Hamilton wrote details about the federal judiciary in Federalist No. 78 . In explaining the importance of an independent judiciary separated from the other branches of government, he said “interpretation” was a key role of the courts as they seek to protect people from unjust laws. But he also believed “the Judiciary Department” would “always be the least dangerous” because “with no influence over either the sword or the purse,” it had “neither force nor will, but merely judgment.” The courts would only make decisions, not take action. With no control over how those decisions would be implemented and no power to enforce their choices, they could exercise only judgment, and their power would begin and end there. Hamilton would no doubt be surprised by what the judiciary has become: a key component of the nation’s constitutional democracy, finding its place as the chief interpreter of the Constitution and the equal of the other two branches, though still checked and balanced by them. \n\n The first session of the first U.S. Congress laid the framework for today’s federal judicial system, established in the Judiciary Act of 1789 . Although legislative changes over the years have altered it, the basic structure of the judicial branch remains as it was set early on: At the lowest level are the district courts, where federal cases are tried, witnesses testify, and evidence and arguments are presented. A losing party who is unhappy with a district court decision may appeal to the circuit courts, or U.S. courts of appeals, where the decision of the lower court is reviewed. Still further, appeal to the U.S. Supreme Court is possible, but of the thousands of petitions for appeal, the Supreme Court will typically hear fewer than one hundred a year. 3 \n\n Link to Learning \n\n This public site maintained by the Administrative Office of the U.S. Courts provides detailed information from and about the judicial branch. \n\n HUMBLE BEGINNINGS \n\n Starting in New York in 1790, the early Supreme Court focused on establishing its rules and procedures and perhaps trying to carve its place as the new government’s third branch. However, given the difficulty of getting all the justices even to show up, and with no permanent home or building of its own for decades, finding its footing in the early days proved to be a monumental task. Even when the federal government moved to the nation’s capital in 1800, the Court had to share space with Congress in the Capitol building. This ultimately meant that “the high bench crept into an undignified committee room in the Capitol beneath the House Chamber.” 4 \n\n It was not until the Court’s 146th year of operation that Congress, at the urging of Chief Justice—and former president—William Howard Taft , provided the designation and funding for the Supreme Court’s own building, “on a scale in keeping with the importance and dignity of the Court and the Judiciary as a coequal, independent branch of the federal government.” 5 It was a symbolic move that recognized the Court’s growing role as a significant part of the national government ( Figure 13.2 ). \n\n But it took years for the Court to get to that point, and it faced a number of setbacks on the way to such recognition. In their first case of significance, Chisholm v. Georgia (1793), the justices ruled that the federal courts could hear cases brought by a citizen of one state against a citizen of another state, and that Article III , Section 2, of the Constitution did not protect the states from facing such an interstate lawsuit. 6 However, their decision was almost immediately overturned by the Eleventh Amendment , passed by Congress in 1794 and ratified by the states in 1795. In protecting the states, the Eleventh Amendment put a prohibition on the courts by stating, “The Judicial power of the United States shall not be construed to extend to any suit in law or equity, commenced or prosecuted against one of the United States by Citizens of another State, or by Citizens or Subjects of any Foreign State.” It was an early hint that Congress had the power to change the jurisdiction of the courts as it saw fit and stood ready to use it. In an atmosphere of perceived weakness, the first chief justice, John Jay , an author of The Federalist Papers and appointed by President George Washington, resigned his post to become governor of New York and later declined President John Adams’s offer of a subsequent term. 7 In fact, the Court might have remained in a state of what Hamilton called its “natural feebleness” if not for the man who filled the vacancy Jay had refused—the fourth chief justice, John Marshall . Often credited with defining the modern court, clarifying its power, and strengthening its role, Marshall served in the chief’s position for thirty-four years. One landmark case during his tenure changed the course of the judicial branch’s history ( Figure 13.3 ). 8 \n\n In 1803, the Supreme Court declared for itself the power of judicial review , a power to which Hamilton had referred but that is not expressly mentioned in the Constitution. Judicial review is the power of the courts, as part of the system of checks and balances, to look at actions taken by the other branches of government and the states and determine whether they are constitutional. If the courts find an action to be unconstitutional, it becomes null and void. Judicial review was established in the Supreme Court case Marbury v. Madison , when, for the first time, the Court declared an act of Congress to be unconstitutional. 9 Wielding this power is a role Marshall defined as the “very essence of judicial duty,” and it continues today as one of the most significant aspects of judicial power. Judicial review lies at the core of the court’s ability to check the other branches of government—and the states. \n\n Since Marbury , the power of judicial review has continually expanded, and the Court has not only ruled actions of Congress and the president to be unconstitutional, but it has also extended its power to include the review of state and local actions. The power of judicial review is not confined to the Supreme Court but is also exercised by the lower federal courts and even the state courts. Any legislative or executive action at the federal or state level inconsistent with the U.S. Constitution or a state constitution can be subject to judicial review. 10 \n\n Milestone Marbury v. Madison (1803) The Supreme Court found itself in the middle of a dispute between the outgoing presidential administration of John Adams and that of incoming president (and opposition party member) Thomas Jefferson . It was an interesting circumstance at the time, particularly because Jefferson and the man who would decide the case—John Marshall —were themselves political rivals. \n\n President Adams had appointed William Marbury to a position in Washington, DC, but his commission was not delivered before Adams left office. So Marbury petitioned the Supreme Court to use its power under the Judiciary Act of 1789 and issue a writ of mandamus to force the new president’s secretary of state, James Madison , to deliver the commission documents. It was a task Madison refused to do. A unanimous Court under the leadership of Chief Justice John Marshall ruled that although Marbury was entitled to the job, the Court did not have the power to issue the writ and order Madison to deliver the documents, because the provision in the Judiciary Act that had given the Court that power was unconstitutional. 11 \n\n Perhaps Marshall feared a confrontation with the Jefferson administration and thought Madison would refuse his directive anyway. In any case, his ruling shows an interesting contrast in the early Court. On one hand, it humbly declined a power—issuing a writ of mandamus—given to it by Congress, but on the other, it laid the foundation for legitimizing a much more important one—judicial review. Marbury never got his commission, but the Court’s ruling in the case has become more significant for the precedent it established: As the first time the Court declared an act of Congress unconstitutional, it established the power of judicial review, a key power that enables the judicial branch to remain a powerful check on the other branches of government. \n\n Consider the dual nature of John Marshall’s opinion in Marbury v. Madison : On one hand, it limits the power of the courts, yet on the other it also expanded their power. Explain the different aspects of the decision in terms of these contrasting results. \n\n THE COURTS AND PUBLIC POLICY \n\n Even with judicial review in place, the courts do not always stand ready just to throw out actions of the other branches of government. More broadly, as Marshall put it, “it is emphatically the province and duty of the judicial department to say what the law is.” 12 The United States has a common law system in which law is largely developed through binding judicial decisions. With roots in medieval England, the system was inherited by the American colonies along with many other British traditions. 13 It stands in contrast to code law systems, which provide very detailed and comprehensive laws that do not leave room for much interpretation and judicial decision-making. With code law in place, as it is in many nations of the world, it is the job of judges to simply apply the law. But under common law, as in the United States, they interpret it. Often referred to as a system of judge-made law, common law provides the opportunity for the judicial branch to have stronger involvement in the process of law-making itself, largely through its ruling and interpretation on a case-by-case basis. \n\n In their role as policymakers, Congress and the president tend to consider broad questions of public policy and their costs and benefits. But the courts consider specific cases with narrower questions, thus enabling them to focus more closely than other government institutions on the exact context of the individuals, groups, or issues affected by the decision. This means that while the legislature can make policy through statute, and the executive can form policy through regulations and administration, the judicial branch can also influence policy through its rulings and interpretations. As cases are brought to the courts, court decisions can help shape policy. \n\n Consider health care, for example. In 2010, President Barack Obama signed into law the Patient Protection and Affordable Care Act (ACA), a statute that brought significant changes to the nation’s healthcare system. With its goal of providing more widely attainable and affordable health insurance and health care, “Obamacare” was hailed by some but soundly denounced by others as bad policy. People who opposed the law and understood that a congressional repeal would not happen any time soon looked to the courts for help. They challenged the constitutionality of the law in National Federation of Independent Business v. Sebelius , hoping the Supreme Court would overturn it. 14 The practice of judicial review enabled the law’s critics to exercise this opportunity, even though their hopes were ultimately dashed when, by a narrow 5–4 margin, the Supreme Court upheld the health care law as a constitutional extension of Congress’s power to tax. \n\n Since this 2012 decision, the ACA has continued to face challenges, the most notable of which have also been decided by court rulings. It faced a setback in 2014, for instance, when the Supreme Court ruled in Burwell v. Hobby Lobby that, for religious reasons, some for-profit corporations could be exempt from the requirement that employers provide insurance coverage of contraceptives for their female employees. 15 But the ACA also attained a victory in King v. Burwell , when the Court upheld the ability of the federal government to provide tax credits for people who bought their health insurance through an exchange created by the law. 16 \n\n With each ACA case it has decided, the Supreme Court has served as the umpire, upholding the law and some of its provisions on one hand, but ruling some aspects of it unconstitutional on the other. Both supporters and opponents of the law have claimed victory and faced defeat. In each case, the Supreme Court has further defined and fine-tuned the law passed by Congress and the president, determining which parts stay and which parts go, thus having its say in the way the act has manifested itself, the way it operates, and the way it serves its public purpose. \n\n In this same vein, the courts have become the key interpreters of the U.S. Constitution, continuously interpreting it and applying it to modern times and circumstances. For example, it was in 2015 that we learned a man’s threat to kill his ex-wife, written in rap lyrics and posted to her Facebook wall, was not a real threat and thus could not be prosecuted as a felony under federal law. 17 Certainly, when the Bill of Rights first declared that government could not abridge freedom of speech, its framers could never have envisioned Facebook—or any other modern technology for that matter. \n\n But freedom of speech, just like many constitutional concepts, has come to mean different things to different generations, and it is the courts that have designed the lens through which we understand the Constitution in modern times. It is often said that the Constitution changes less by amendment and more by the way it is interpreted. Rather than collecting dust on a shelf, the nearly 230-year-old document has come with us into the modern age, and the accepted practice of judicial review has helped carry it along the way. \n\n COURTS AS A LAST RESORT \n\n While the U.S. Supreme Court and state supreme courts exert power over many when reviewing laws or declaring acts of other branches unconstitutional, they become particularly important when an individual or group comes before them believing there has been a wrong. A citizen or group that feels mistreated can approach a variety of institutional venues in the U.S. system for assistance in changing policy or seeking support. Organizing protests, garnering special interest group support, and changing laws through the legislative and executive branches are all possible, but an individual is most likely to find the courts especially well-suited to analyzing the particulars of his or her case. \n\n The adversarial judicial system comes from the common law tradition: In a court case, it is one party versus the other, and it is up to an impartial person or group, such as the judge or jury, to determine which party prevails. The federal court system is most often called upon when a case touches on constitutional rights. For example, when Samantha Elauf , a Muslim woman, was denied a job working for the clothing retailer Abercrombie & Fitch because a headscarf she wears as religious practice violated the company’s dress code, the Supreme Court ruled that her First Amendment rights had been violated, making it possible for her to sue the store for monetary damages. \n\n Elauf had applied for an Abercrombie sales job in Oklahoma in 2008. Her interviewer recommended her based on her qualifications, but she was never given the job because the clothing retailer wanted to avoid having to accommodate her religious practice of wearing a headscarf, or hijab. In so doing, the Court ruled, Abercrombie violated Title VII of the Civil Rights Act of 1964, which prohibits employers from discriminating on the basis of race, color, religion, sex, or national origin, and requires them to accommodate religious practices. 18 \n\n Rulings like this have become particularly important for members of religious minority groups, including Muslims, Sikhs, and Jews, who now feel more protected from employment discrimination based on their religious attire, head coverings, or beards. 19 Such decisions illustrate how the expansion of individual rights and liberties for particular persons or groups over the years has come about largely as a result of court rulings made for individuals on a case-by-case basis. \n\n Although the United States prides itself on the Declaration of Independence’s statement that “all men are created equal,” and “equal protection of the laws” is a written constitutional principle of the Fourteenth Amendment, the reality is less than perfect. But it is evolving. Changing times and technology have and will continue to alter the way fundamental constitutional rights are defined and applied, and the courts have proven themselves to be crucial in that definition and application. \n\n Societal traditions, public opinion, and politics have often stood in the way of the full expansion of rights and liberties to different groups, and not everyone has agreed that these rights should be expanded as they have been by the courts. Schools were long segregated by race until the Court ordered desegregation in Brown v. Board of Education (1954), and even then, many stood in opposition and tried to block students at the entrances to all-white schools. 20 Factions have formed on opposite sides of the abortion and handgun debates, because many do not agree that women should have abortion rights or that individuals should have the right to a handgun. People disagree about whether members of the LGBT community should be allowed to marry or whether arrested persons should be read their rights, guaranteed an attorney, and/or have their cell phones protected from police search. \n\n But the Supreme Court has ruled in favor of all these issues and others. Even without unanimous agreement among citizens, Supreme Court decisions have made all these possibilities a reality, a particularly important one for the individuals who become the beneficiaries ( Table 13.1 ). The judicial branch has often made decisions the other branches were either unwilling or unable to make, and Hamilton was right in Federalist No. 78 when he said that without the courts exercising their duty to defend the Constitution, “all the reservations of particular rights or privileges would amount to nothing.” \n\n Examples of Supreme Court Cases Involving Individuals \n\n Case Name \n\n Year \n\n Court’s Decision \n\n Brown v. Board of Education \n\n 1954 \n\n Public schools must be desegregated. \n\n Gideon v. Wainwright \n\n 1963 \n\n Poor criminal defendants must be provided an attorney. \n\n Miranda v. Arizona \n\n 1966 \n\n Criminal suspects must be read their rights. \n\n Roe v. Wade \n\n 1973 \n\n Women have a constitutional right to abortion. \n\n McDonald v. Chicago \n\n 2010 \n\n An individual has the right to a handgun in his or her home. \n\n Riley v. California \n\n 2014 \n\n Police may not search a cell phone without a warrant. \n\n Obergefell v. Hodges \n\n 2015 \n\n Same-sex couples have the right to marry in all states. \n\n Table 13.1 Over time, the courts have made many decisions that have broadened the rights of individuals. This table is a sampling of some of these Supreme Court cases. \n\n The courts seldom if ever grant rights to a person instantly and upon request. In a number of cases, they have expressed reluctance to expand rights without limit, and they still balance that expansion with the government’s need to govern, provide for the common good, and serve a broader societal purpose. For example, the Supreme Court has upheld the constitutionality of the death penalty , ruling that the Eighth Amendment does not prevent a person from being put to death for committing a capital crime and that the government may consider “retribution and the possibility of deterrence” when it seeks capital punishment for a crime that so warrants it. 21 In other words, there is a greater good—more safety and security—that may be more important than sparing the life of an individual who has committed a heinous crime. \n\n Yet the Court has also put limits on the ability to impose the death penalty, ruling, for example, that the government may not execute a person with cognitive disabilities, a person who was under eighteen at the time of the crime, or a child rapist who did not kill his victim. 22 So the job of the courts on any given issue is never quite done, as justices continuously keep their eye on government laws, actions, and policy changes as cases are brought to them and then decide whether those laws, actions, and policies can stand or must go. Even with an issue such as the death penalty, about which the Court has made several rulings, there is always the possibility that further judicial interpretation of what does (or does not) violate the Constitution will be needed. \n\n This happened, for example, as recently as 2015 in a case involving the use of lethal injection as capital punishment in the state of Oklahoma, where death-row inmates are put to death through the use of three drugs—a sedative to bring about unconsciousness (midazolam), followed by two others that cause paralysis and stop the heart. A group of these inmates challenged the use of midazolam as unconstitutional. They argued that since it could not reliably cause unconsciousness, its use constituted an Eighth Amendment violation against cruel and unusual punishment and should be stopped by the courts. The Supreme Court rejected the inmates’ claims, ruling that Oklahoma could continue to use midazolam as part of its three-drug protocol. 23 But with four of the nine justices dissenting from that decision, a sharply divided Court leaves open a greater possibility of more death-penalty cases to come. The 2015–2016 session alone includes four such cases, challenging death-sentencing procedures in such states as Florida, Georgia, and Kansas. 24 \n\n Therefore, we should not underestimate the power and significance of the judicial branch in the United States. Today, the courts have become a relevant player, gaining enough clout and trust over the years to take their place as a separate yet coequal branch. \n13.2 The Dual Court System \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Describe the dual court system and its three tiers \n\n Explain how you are protected and governed by different U.S. court systems \n\n Compare the positive and negative aspects of a dual court system \n\n Before the writing of the U.S. Constitution and the establishment of the permanent national judiciary under Article III, the states had courts. Each of the thirteen colonies had also had its own courts, based on the British common law model. The judiciary today continues as a dual court system , with courts at both the national and state levels. Both levels have three basic tiers consisting of trial court s , appellate court s , and finally courts of last resort, typically called supreme courts, at the top ( Figure 13.4 ). \n\n To add to the complexity, the state and federal court systems sometimes intersect and overlap each other, and no two states are exactly alike when it comes to the organization of their courts. Since a state’s court system is created by the state itself, each one differs in structure, the number of courts, and even name and jurisdiction. Thus, the organization of state courts closely resembles but does not perfectly mirror the more clear-cut system found at the federal level. 25 Still, we can summarize the overall three-tiered structure of the dual court model and consider the relationship that the national and state sides share with the U.S. Supreme Court, as illustrated in Figure 13.4 . \n\n Cases heard by the U.S. Supreme Court come from two primary pathways: (1) the circuit courts, or U.S. courts of appeals (after the cases have originated in the federal district courts), and (2) state supreme courts (when there is a substantive federal question in the case). In a later section of the chapter, we discuss the lower courts and the movement of cases through the dual court system to the U.S. Supreme Court. But first, to better understand how the dual court system operates, we consider the types of cases state and local courts handle and the types for which the federal system is better designed. \n\n COURTS AND FEDERALISM \n\n Courts hear two different types of disputes: criminal and civil. Under criminal law , governments establish rules and punishments; laws define conduct that is prohibited because it can harm others and impose punishment for committing such an act. Crimes are usually labeled felonies or misdemeanors based on their nature and seriousness; felonies are the more serious crimes. When someone commits a criminal act, the government (state or national, depending on which law has been broken) charges that person with a crime, and the case brought to court contains the name of the charging government, as in Miranda v. Arizona discussed below. 26 On the other hand, civil law cases involve two or more private (non-government) parties, at least one of whom alleges harm or injury committed by the other. In both criminal and civil matters, the courts decide the remedy and resolution of the case, and in all cases, the U.S. Supreme Court is the final court of appeal. \n\n Link to Learning \n\n This site provides an interesting challenge: Look at the different cases presented and decide whether each would be heard in the state or federal courts. You can check your results at the end. \n\n Although the Supreme Court tends to draw the most public attention, it typically hears fewer than one hundred cases every year. In fact, the entire federal side—both trial and appellate—handles proportionately very few cases, with about 90 percent of all cases in the U.S. court system being heard at the state level. 27 The several hundred thousand cases handled every year on the federal side pale in comparison to the several million handled by the states. \n\n State courts really are the core of the U.S. judicial system, and they are responsible for a huge area of law. Most crimes and criminal activity, such as robbery, rape, and murder, are violations of state laws, and cases are thus heard by state court s. State courts also handle civil matters; personal injury, malpractice, divorce, family, juvenile, probate, and contract disputes and real estate cases, to name just a few, are usually state-level cases. \n\n The federal court s, on the other hand, will hear any case that involves a foreign government, patent or copyright infringement, Native American rights, maritime law, bankruptcy, or a controversy between two or more states. Cases arising from activities across state lines (interstate commerce) are also subject to federal court jurisdiction, as are cases in which the United States is a party. A dispute between two parties not from the same state or nation and in which damages of at least $75,000 are claimed is handled at the federal level. Such a case is known as a diversity of citizenship case. 28 \n\n However, some cases cut across the dual court system and may end up being heard in both state and federal courts. Any case has the potential to make it to the federal courts if it invokes the U.S. Constitution or federal law. It could be a criminal violation of federal law, such as assault with a gun, the illegal sale of drugs, or bank robbery. Or it could be a civil violation of federal law, such as employment discrimination or securities fraud. Also, any perceived violation of a liberty protected by the Bill of Rights, such as freedom of speech or the protection against cruel and unusual punishment, can be argued before the federal courts. A summary of the basic jurisdictions of the state and federal sides is provided in Table 13.2 . \n\n Jurisdiction of the Courts: State vs. Federal \n\n State Courts \n\n Federal Courts \n\n Hear most day-to-day cases, covering 90 percent of all cases \n\n Hear cases that involve a “federal question,” involving the Constitution, federal laws or treaties, or a “federal party” in which the U.S. government is a party to the case \n\n Hear both civil and criminal matters \n\n Hear both civil and criminal matters, although many criminal cases involving federal law are tried in state courts \n\n Help the states retain their own sovereignty in judicial matters over their state laws, distinct from the national government \n\n Hear cases that involve “interstate” matters, “diversity of citizenship” involving parties of two different states, or between a U.S. citizen and a citizen of another nation (and with a damage claim of at least $75,000) \n\n Table 13.2 \n\n While we may certainly distinguish between the two sides of a jurisdiction, looking on a case-by-case basis will sometimes complicate the seemingly clear-cut division between the state and federal sides. It is always possible that issues of federal law may start in the state courts before they make their way over to the federal side. And any case that starts out at the state and/or local level on state matters can make it into the federal system on appeal—but only on points that involve a federal law or question, and usually after all avenues of appeal in the state courts have been exhausted. 29 \n\n Consider the case Miranda v. Arizona . 30 Ernesto Miranda, arrested for kidnapping and rape, which are violations of state law, was easily convicted and sentenced to prison after a key piece of evidence—his own signed confession—was presented at trial in the Arizona court. On appeal first to the Arizona Supreme Court and then to the U.S. Supreme Court to exclude the confession on the grounds that its admission was a violation of his constitutional rights, Miranda won the case. By a slim 5–4 margin, the justices ruled that the confession had to be excluded from evidence because in obtaining it, the police had violated Miranda’s Fifth Amendment right against self-incrimination and his Sixth Amendment right to an attorney. In the opinion of the Court, because of the coercive nature of police interrogation, no confession can be admissible unless a suspect is made aware of his rights and then in turn waives those rights. For this reason, Miranda’s original conviction was overturned. \n\n Yet the Supreme Court considered only the violation of Miranda’s constitutional rights, but not whether he was guilty of the crimes with which he was charged. So there were still crimes committed for which Miranda had to face charges. He was therefore retried in state court in 1967, the second time without the confession as evidence, found guilty again based on witness testimony and other evidence, and sent to prison. \n\n Miranda’s story is a good example of the tandem operation of the state and federal court systems. His guilt or innocence of the crimes was a matter for the state courts, whereas the constitutional questions raised by his trial were a matter for the federal courts. Although he won his case before the Supreme Court, which established a significant precedent that criminal suspects must be read their so-called Miranda rights before police questioning, the victory did not do much for Miranda himself. After serving prison time, he was stabbed to death in a bar fight in 1976 while out on parole, and due to a lack of evidence, no one was ever convicted in his death. \n\n THE IMPLICATIONS OF A DUAL COURT SYSTEM \n\n From an individual’s perspective, the dual court system has both benefits and drawbacks. On the plus side, each person has more than just one court system ready to protect his or her rights. The dual court system provides alternate venues in which to appeal for assistance, as Ernesto Miranda’s case illustrates. The U.S. Supreme Court found for Miranda an extension of his Fifth Amendment protections—a constitutional right to remain silent when faced with police questioning. It was a right he could not get solely from the state courts in Arizona, but one those courts had to honor nonetheless. \n\n The fact that a minority voice like Miranda’s can be heard in court, and that his or her grievance can be resolved in his or her favor if warranted, says much about the role of the judiciary in a democratic republic. In Miranda’s case, a resolution came from the federal courts, but it can also come from the state side. In fact, the many differences among the state courts themselves may enhance an individual’s potential to be heard. \n\n State courts vary in the degree to which they take on certain types of cases or issues, give access to particular groups, or promote certain interests. If a particular issue or topic is not taken up in one place, it may be handled in another, giving rise to many different opportunities for an interest to be heard somewhere across the nation. In their research, Paul Brace and Melinda Hall found that state courts are important instruments of democracy because they provide different alternatives and varying arenas for political access. They wrote, “Regarding courts, one size does not fit all, and the republic has survived in part because federalism allows these critical variations.” 31 \n\n But the existence of the dual court system and variations across the states and nation also mean that there are different courts in which a person could face charges for a crime or for a violation of another person’s rights. Except for the fact that the U.S. Constitution binds judges and justices in all the courts, it is state law that governs the authority of state courts, so judicial rulings about what is legal or illegal may differ from state to state. These differences are particularly pronounced when the laws across the states and the nation are not the same, as we see with marijuana laws today. \n\n Finding a Middle Ground Marijuana Laws and the Courts There are so many differences in marijuana law s between states, and between the states and the national government, that uniform application of treatment in courts across the nation is nearly impossible ( Figure 13.5 ). What is legal in one state may be illegal in another, and state laws do not cross state geographic boundary lines—but people do. What’s more, a person residing in any of the fifty states is still subject to federal law. \n\n For example, a person over the age of twenty-one may legally buy marijuana for recreational use in four states and for medicinal purpose in nearly half the states, but could face charges—and time in court—for possession in a neighboring state where marijuana use is not legal. Under federal law, too, marijuana is still regulated as a Schedule 1 (most dangerous) drug, and federal authorities often find themselves pitted against states that have legalized it. Such differences can lead, somewhat ironically, to arrests and federal criminal charges for people who have marijuana in states where it is legal, or to federal raids on growers and dispensaries that would otherwise be operating legally under their state’s law. \n\n Differences among the states have also prompted a number of lawsuits against states with legalized marijuana, as people opposed to those state laws seek relief from (none other than) the courts. They want the courts to resolve the issue, which has left in its wake contradictions and conflicts between states that have legalized marijuana and those that have not, as well as conflicts between states and the national government. These lawsuits include at least one filed by the states of Nebraska and Oklahoma against Colorado. Citing concerns over cross-border trafficking, difficulties with law enforcement, and violations of the Constitution’s supremacy clause, Nebraska and Oklahoma have petitioned the U.S. Supreme Court to intervene and rule on the legality of Colorado’s marijuana law, hoping to get it overturned. 32 The Supreme Court has yet to take up the case. \n\n How do you think differences among the states and differences between federal and state law regarding marijuana use can affect the way a person is treated in court? What, if anything, should be done to rectify the disparities in application of the law across the nation? \n\n Where you are physically located can affect not only what is allowable and what is not, but also how cases are judged. For decades, political scientists have confirmed that political culture affects the operation of government institutions, and when we add to that the differing political interests and cultures at work within each state, we end up with court systems that vary greatly in their judicial and decision-making processes. 33 Each state court system operates with its own individual set of biases. People with varying interests, ideologies, behaviors, and attitudes run the disparate legal systems, so the results they produce are not always the same. Moreover, the selection method for judges at the state and local level varies. In some states, judges are elected rather than appointed, which can affect their rulings. \n\n Just as the laws vary across the states, so do judicial rulings and interpretations, and the judges who make them. That means there may not be uniform application of the law—even of the same law—nationwide. We are somewhat bound by geography and do not always have the luxury of picking and choosing the venue for our particular case. So, while having such a decentralized and varied set of judicial operations affects the kinds of cases that make it to the courts and gives citizens alternate locations to get their case heard, it may also lead to disparities in the way they are treated once they get there. \n13.3 The Federal Court System \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Describe the differences between the U.S. district courts, circuit courts, and the Supreme Court \n\n Explain the significance of precedent in the courts’ operations \n\n Describe how judges are selected for their positions \n\n Congress has made numerous changes to the federal judicial system throughout the years, but the three-tiered structure of the system is quite clear-cut today. Federal cases typically begin at the lowest federal level, the district (or trial) court. Losing parties may appeal their case to the higher courts—first to the circuit courts, or U.S. courts of appeals, and then, if chosen by the justices, to the U.S. Supreme Court. Decisions of the higher courts are binding on the lower courts. The precedent set by each ruling, particularly by the Supreme Court’s decisions, both builds on principles and guidelines set by earlier cases and frames the ongoing operation of the courts, steering the direction of the entire system. Reliance on precedent has enabled the federal courts to operate with logic and consistency that has helped validate their role as the key interpreters of the Constitution and the law—a legitimacy particularly vital in the United States where citizens do not elect federal judges and justices but are still subject to their rulings. \n\n THE THREE TIERS OF FEDERAL COURTS \n\n There are ninety-four U.S. district courts in the fifty states and U.S. territories, of which eighty-nine are in the states (at least one in each state). The others are in Washington, DC; Puerto Rico; Guam; the U.S. Virgin Islands; and the Northern Mariana Islands. These are the trial courts of the national system, in which federal cases are tried, witness testimony is heard, and evidence is presented. No district court crosses state lines, and a single judge oversees each one. Some cases are heard by a jury, and some are not. \n\n There are thirteen U.S. courts of appeals , or circuit courts , eleven across the nation and two in Washington, DC (the DC circuit and the federal circuit courts), as illustrated in Figure 13.6 . Each court is overseen by a rotating panel of three judges who do not hold trials but instead review the rulings of the trial (district) courts within their geographic circuit. As authorized by Congress, there are currently 179 judges. The circuit courts are often referred to as the intermediate appellate courts of the federal system, since their rulings can be appealed to the U.S. Supreme Court. Moreover, different circuits can hold legal and cultural views, which can lead to differing outcomes on similar legal questions. In such scenarios, clarification from the U.S. Supreme Court might be needed. \n\n Today’s federal court system was not an overnight creation; it has been changing and transitioning for more than two hundred years through various acts of Congress. Since district courts are not called for in Article III of the Constitution, Congress established them and narrowly defined their jurisdiction, at first limiting them to handling only cases that arose within the district. Beginning in 1789 when there were just thirteen, the district courts became the basic organizational units of the federal judicial system. Gradually over the next hundred years, Congress expanded their jurisdiction, in particular over federal questions, which enables them to review constitutional issues and matters of federal law. In the Judicial Code of 1911 , Congress made the U.S. district courts the sole general-jurisdiction trial courts of the federal judiciary, a role they had previously shared with the circuit courts. 34 \n\n The circuit courts started out as the trial courts for most federal criminal cases and for some civil suits, including those initiated by the United States and those involving citizens of different states. But early on, they did not have their own judges; the local district judge and two Supreme Court justices formed each circuit court panel. (That is how the name “circuit” arose—judges in the early circuit courts traveled from town to town to hear cases, following prescribed paths or circuits to arrive at destinations where they were needed. 35 ) Circuit courts also exercised appellate jurisdiction (meaning they receive appeals on federal district court cases) over most civil suits that originated in the district courts; however, that role ended in 1891, and their appellate jurisdiction was turned over to the newly created circuit courts, or U.S. courts of appeals. The original circuit courts—the ones that did not have “of appeals” added to their name—were abolished in 1911, fully replaced by these new circuit courts of appeals. 36 \n\n While we often focus primarily on the district and circuit courts of the federal system, other federal trial courts exist that have more specialized jurisdictions, such as the Court of International Trade, Court of Federal Claims, and U.S. Tax Court. Specialized federal appeals courts include the Court of Appeals for the Armed Forces and the Court of Appeals for Veterans Claims. Cases from any of these courts may also be appealed to the Supreme Court, although that result is very rare. \n\n On the U.S. Supreme Court , there are nine justices—one chief justice and eight associate justices. Circuit courts each contain three justices, whereas federal district courts have just one judge each. As the national court of last resort for all other courts in the system, the Supreme Court plays a vital role in setting the standards of interpretation that the lower courts follow. The Supreme Court’s decisions are binding across the nation and establish the precedent by which future cases are resolved in all the system’s tiers. \n\n The U.S. court system operates on the principle of stare decisis (Latin for stand by things decided ), which means that today’s decisions are based largely on rulings from the past, and tomorrow’s rulings rely on what is decided today. Stare decisis is especially important in the U.S. common law system, in which the consistency of precedent ensures greater certainty and stability in law and constitutional interpretation, and it also contributes to the solidity and legitimacy of the court system itself. As former Supreme Court justice Benjamin Cardozo summarized it years ago, “Adherence to precedent must then be the rule rather than the exception if litigants are to have faith in the even-handed administration of justice in the courts.” 37 \n\n Link to Learning \n\n With a focus on federal courts and the public, this website reveals the different ways the federal courts affect the lives of U.S. citizens and how those citizens interact with the courts. \n\n When the legal facts of one case are the same as the legal facts of another, stare decisis dictates that they should be decided the same way, and judges are reluctant to disregard precedent without justification. However, that does not mean there is no flexibility or that new precedents or rulings can never be created. They often are. Certainly, court interpretations can change as times and circumstances change—and as the courts themselves change when new judges are selected and take their place on the bench. For example, the membership of the Supreme Court had changed entirely between Plessey v. Ferguson (1896), which brought the doctrine of “separate but equal” and Brown v. Board of Education (1954), which required integration. 38 \n\n THE SELECTION OF JUDGES \n\n Judges fulfill a vital role in the U.S. judicial system and are carefully selected. At the federal level, the president nominates a candidate to a judgeship or justice position, and the nominee must be confirmed by a majority vote in the U.S. Senate, a function of the Senate’s “advice and consent” role. All judge s and justices in the national courts serve lifetime terms of office. \n\n The president sometimes chooses nominees from a list of candidates maintained by the American Bar Association , a national professional organization of lawyers. 39 The president’s nominee is then discussed (and sometimes hotly debated) in the Senate Judiciary Committee . After a committee vote, the candidate must be confirmed by a majority vote of the full Senate. He or she is then sworn in, taking an oath of office to uphold the Constitution and the laws of the United States. \n\n When a vacancy occurs in a lower federal court, by custom, the president consults with that state’s U.S. senators before making a nomination. Through such senatorial courtesy , senators exert considerable influence on the selection of judges in their state, especially those senators who share a party affiliation with the president. In many cases, a senator can block a proposed nominee just by voicing his or her opposition. Thus, a presidential nominee typically does not get far without the support of the senators from the nominee’s home state. \n\n Most presidential appointments to the federal judiciary go unnoticed by the public, but when a president has the rarer opportunity to make a Supreme Court appointment, it draws more attention. That is particularly true now, when many people get their news primarily from the Internet and social media. It was not surprising to see not only television news coverage but also blogs and tweets about President Obama ’s most recent nominees to the high court, Sonia Sotomayor and Elena Kagan ( Figure 13.7 ). \n\n Presidential nominees for the courts typically reflect the chief executive’s own ideological position. With a confirmed nominee serving a lifetime appointment, a president’s ideological legacy has the potential to live on long after the end of his or her term. 40 President Obama surely considered the ideological leanings of his two Supreme Court appointees, and both Sotomayor and Kagan have consistently ruled in a more liberal ideological direction. The timing of the two nominations also dovetailed nicely with the Democratic Party’s gaining control of the Senate in the 111th Congress of 2009–2011, which helped guarantee their confirmations. \n\n But some nominees turn out to be surprises or end up ruling in ways that the president who nominated them did not anticipate. Democratic-appointed judges sometimes side with conservatives, just as Republican-appointed judges sometimes side with liberals. Republican Dwight D. Eisenhower reportedly called his nomination of Earl Warren as chief justice—in an era that saw substantial broadening of civil and criminal rights—“the biggest damn fool mistake” he had ever made. Sandra Day O’Connor , nominated by Republican president Ronald Reagan , often became a champion for women’s rights. David Souter , nominated by Republican George H. W. Bush , more often than not sided with the Court’s liberal wing. And even on the present-day court, Anthony Kennedy , a Reagan appointee, has become notorious as the Court’s swing vote, sometimes siding with the more conservative justices but sometimes not. Current chief justice John Roberts , though most typically an ardent member of the Court’s more conservative wing, has twice voted to uphold provisions of the Affordable Care Act. \n\n Once a justice has started his or her lifetime tenure on the Court and years begin to pass, many people simply forget which president nominated him or her. For better or worse, sometimes it is only a controversial nominee who leaves a president’s legacy behind. For example, the Reagan presidency is often remembered for two controversial nominees to the Supreme Court—Robert Bork and Douglas Ginsburg , the former accused of taking an overly conservative and “extremist view of the Constitution” 41 and the latter of having used marijuana while a student and then a professor at Harvard University ( Figure 13.8 ). President George W. Bush’s nomination of Harriet Miers was withdrawn in the face of criticism from both sides of the political spectrum, questioning her ideological leanings and especially her qualifications, suggesting she was not ready for the job. 42 After Miers’ withdrawal, the Senate went on to confirm Bush’s subsequent nomination of Samuel Alito , who remains on the Court today. The 2016 presidential election between Hillary Clinton and Donald Trump was especially important because the next president is likely to choose three justices. \n\n Presidential legacy and controversial nominations notwithstanding, there is one certainty about the overall look of the federal court system: What was once a predominately white, male, Protestant institution is today much more diverse. As a look at Table 13.3 reveals, the membership of the Supreme Court has changed with the passing years. \n\n Supreme Court Justice Firsts \n\n First Catholic \n\n Roger B. Taney (nominated in 1836) \n\n First Jew \n\n Louis J. Brandeis (1916) \n\n First (and only) former U.S. President \n\n William Howard Taft (1921) \n\n First African American \n\n Thurgood Marshall (1967) \n\n First Woman \n\n Sandra Day O’Connor (1981) \n\n First Hispanic American \n\n Sonia Sotomayor (2009) \n\n Table 13.3 \n\n The lower courts are also more diverse today. In the past few decades, the U.S. judiciary has expanded to include more women and minorities at both the federal and state levels. 43 However, the number of women and people of color on the courts still lags behind the overall number of white men. As of 2009, the federal judiciary consists of 70 percent white men, 15 percent white women, and between 1 and 8 percent African American, Hispanic American, and Asian American men and women. 44 \n13.4 The Supreme Court \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Analyze the structure and important features of the Supreme Court \n\n Explain how the Supreme Court selects cases to hear \n\n Discuss the Supreme Court’s processes and procedures \n\n The Supreme Court of the United States, sometimes abbreviated SCOTUS, is a one-of-a-kind institution. While a look at the Supreme Court typically focuses on the nine justices themselves, they represent only the top layer of an entire branch of government that includes many administrators, lawyers, and assistants who contribute to and help run the overall judicial system. The Court has its own set of rules for choosing cases, and it follows a unique set of procedures for hearing them. Its decisions not only affect the outcome of the individual case before the justices, but they also create lasting impacts on legal and constitutional interpretation for the future. \n\n THE STRUCTURE OF THE SUPREME COURT \n\n The original court in 1789 had six justices, but Congress set the number at nine in 1869, and it has remained there ever since. There is one chief justice , who is the lead or highest-ranking judge on the Court, and eight associate justice s . All nine serve lifetime terms, after successful nomination by the president and confirmation by the Senate. \n\n The current court is fairly diverse in terms of gender, religion (Christians and Jews), ethnicity, and ideology, as well as length of tenure. Some justices have served for three decades, whereas others were only recently appointed by President Obama. Figure 13.9 lists the names of the eight justices serving on the Court as of November 2016, along with their year of appointment and the president who nominated them. \n\n With the death of Associate Justice Antonin Scalia in February 2016, there remain three current justices who are considered part of the Court’s more conservative wing—Chief Justice Roberts and Associate Justices Thomas and Alito , while four are considered more liberal-leaning—Justices Ginsburg , Breyer, Sotomayor , and Kagan ( Figure 13.10 ). Justice Kennedy has become known as the “swing” vote, particularly on decisions like the Court’s same-sex marriage rulings in 2015, because he sometimes takes a more liberal position and sometimes a more conservative one. Had the Democrats retained the presidency in 2016, the replacement for Scalia’s spot on the court could have swung many key votes in a moderate or liberal direction. However, with Republican Donald Trump winning the election and the Republicans retaining Senate control, it is likely that the replacement in 2017 will be more conservative.\n\n Link to Learning \n\n While not formally connected with the public the way elected leaders are, the Supreme Court nonetheless offers visitors a great deal of information at its official website. \n\n For unofficial summaries of recent Supreme Court cases or news about the Court, visit the Oyez website or SCOTUS blog. \n\n In fact, none of the justices works completely in an ideological bubble. While their numerous opinions have revealed certain ideological tendencies, they still consider each case as it comes to them, and they don’t always rule in a consistently predictable or expected way. Furthermore, they don’t work exclusively on their own. Each justice has three or four law clerks, recent law school graduates who temporarily work for him or her, do research, help prepare the justice with background information, and assist with the writing of opinions. The law clerks’ work and recommendations influence whether the justices will choose to hear a case, as well as how they will rule. As the profile below reveals, the role of the clerks is as significant as it is varied. \n\n Insider Perspective Profile of a United States Supreme Court Clerk A Supreme Court clerkship is one of the most sought-after legal positions, giving “thirty-six young lawyers each year a chance to leave their fingerprints all over constitutional law.” 45 A number of current and former justices were themselves clerks, including Chief Justice John Roberts, Justices Stephen Breyer and Elena Kagan, and former chief justice William Rehnquist. \n\n Supreme Court clerks are often reluctant to share insider information about their experiences, but it is always fascinating and informative to hear about their jobs. Former clerk Philippa Scarlett , who worked for Justice Stephen Breyer, describes four main responsibilities: 46 \n\n Review the cases: Clerks participate in a “ cert. pool” (short for writ of certiorari , a request that the lower court send up its record of the case for review) and make recommendations about which cases the Court should choose to hear. \n\n Prepare the justices for oral argument: Clerks analyze the filed briefs (short arguments explaining each party’s side of the case) and the law at issue in each case waiting to be heard. \n\n Research and draft judicial opinions: Clerks do detailed research to assist justices in writing an opinion, whether it is the majority opinion or a dissenting or concurring opinion. \n\n Help with emergencies: Clerks also assist the justices in deciding on emergency applications to the Court, many of which are applications by prisoners to stay their death sentences and are sometimes submitted within hours of a scheduled execution. \n\n Explain the role of law clerks in the Supreme Court system. What is your opinion about the role they play and the justices’ reliance on them? \n\n HOW THE SUPREME COURT SELECTS CASES \n\n The Supreme Court begins its annual session on the first Monday in October and ends late the following June. Every year, there are literally thousands of people who would like to have their case heard before the Supreme Court, but the justices will select only a handful to be placed on the docket , which is the list of cases scheduled on the Court’s calendar. The Court typically accepts fewer than 2 percent of the as many as ten thousand cases it is asked to review every year. 47 \n\n Case names, written in italics, list the name of a petitioner versus a respondent, as in Roe v. Wade , for example. 48 For a case on appeal, you can tell which party lost at the lower level of court by looking at the case name: The party unhappy with the decision of the lower court is the one bringing the appeal and is thus the petitioner, or the first-named party in the case. For example, in Brown v. Board of Education (1954), Oliver Brown was one of the thirteen parents who brought suit against the Topeka public schools for discrimination based on racial segregation. \n\n Most often, the petitioner is asking the Supreme Court to grant a writ of certiorari , a request that the lower court send up its record of the case for review. Once a writ of certiorari ( cert . for short) has been granted, the case is scheduled on the Court’s docket. The Supreme Court exercises discretion in the cases it chooses to hear, but four of the nine Justices must vote to accept a case. This is called the Rule of Four . \n\n For decisions about cert ., the Court’s Rule 10 (Considerations Governing Review on Writ of Certiorari ) takes precedence. 49 The Court is more likely to grant certiorari when there is a conflict on an issue between or among the lower courts. Examples of conflicts include (1) conflicting decisions among different courts of appeals on the same matter, (2) decisions by an appeals court or a state court conflicting with precedent, and (3) state court decisions that conflict with federal decisions. Occasionally, the Court will fast-track a case that has special urgency, such as Bush v. Gore in the wake of the 2000 election. 50 Past research indicated that the amount of interest-group activity surrounding a case before it is granted cert. has a significant impact on whether the Supreme Court puts the case on its agenda. The more activity, the more likely the case will be placed on the docket. 51 But more recent research broadens that perspective, suggesting that too much interest-group activity when the Court is considering a case for its docket may actually have diminishing impact and that external actors may have less influence on the work of the Court than they have had in the past. 52 Still, the Court takes into consideration external influences, not just from interest groups but also from the public, from media attention, and from a very key governmental actor—the solicitor general. \n\n The solicitor general is the lawyer who represents the federal government before the Supreme Court: He or she decides which cases (in which the United States is a party) should be appealed from the lower courts and personally approves each one presented ( Figure 13.11 ). Most of the cases the solicitor general brings to the Court will be given a place on the docket. About two-thirds of all Supreme Court cases involve the federal government. 53 \n\n The solicitor general determines the position the government will take on a case. The attorneys of his or her office prepare and file the petitions and briefs, and the solicitor general (or an assistant) presents the oral arguments before the Court. \n\n In other cases in which the United States is not the petitioner or the respondent, the solicitor general may choose to intervene or comment as a third party. Before a case is granted cert. , the justices will sometimes ask the solicitor general to comment on or file a brief in the case, indicating their potential interest in getting it on the docket. The solicitor general may also recommend that the justices decline to hear a case. Though research has shown that the solicitor general’s special influence on the Court is not unlimited, it remains quite significant. In particular, the Court does not always agree with the solicitor general, and “while justices are not lemmings who will unwittingly fall off legal cliffs for tortured solicitor general recommendations, they nevertheless often go along with them even when we least expect them to.” 54 \n\n Some have credited Donald B. Verrilli, the solicitor general under President Obama, with holding special sway over the five-justice majority ruling on same-sex marriage in June 2015. Indeed, his position that denying homosexuals the right to marry would mean “thousands and thousands of people are going to live out their lives and go to their deaths without their states ever recognizing the equal dignity of their relationships” became a foundational point of the Court’s opinion, written by Justice Kennedy. 55 With such power over the Court, the solicitor general is sometimes referred to as “the tenth justice.” \n\n SUPREME COURT PROCEDURES \n\n Once a case has been placed on the docket, briefs , or short arguments explaining each party’s view of the case, must be submitted—first by the petitioner putting forth his or her case, then by the respondent. After initial briefs have been filed, both parties may file subsequent briefs in response to the first. Likewise, people and groups that are not party to the case but are interested in its outcome may file an amicus curiae (“friend of the court”) brief giving their opinion, analysis, and recommendations about how the Court should rule. Interest groups in particular can become heavily involved in trying to influence the judiciary by filing amicus briefs—both before and after a case has been granted cert . And, as noted earlier, if the United States is not party to a case, the solicitor general may file an amicus brief on the government’s behalf. \n\n With briefs filed, the Court hears oral argument s in cases from October through April. The proceedings are quite ceremonial. When the Court is in session, the robed justices make a formal entrance into the courtroom to a standing audience and the sound of a banging gavel. The Court’s marshal presents them with a traditional chant: “The Honorable, the Chief Justice and the Associate Justices of the Supreme Court of the United States. Oyez! Oyez! Oyez! [Hear ye!] All persons having business before the Honorable, the Supreme Court of the United States, are admonished to draw near and give their attention, for the Court is now sitting. God save the United States and this Honorable Court!” 56 It has not gone unnoticed that the Court, which has defended the First Amendment’s religious protection and the traditional separation of church and state, opens its every public session with a mention of God. \n\n During oral arguments, each side’s lawyers have thirty minutes to make their legal case, though the justices often interrupt the presentations with questions. The justices consider oral arguments not as a forum for a lawyer to restate the merits of his or her case as written in the briefs, but as an opportunity to get answers to any questions they may have. 57 When the United States is party to a case, the solicitor general (or one of his or her assistants) will argue the government’s position; even in other cases, the solicitor general may still be given time to express the government’s position on the dispute. \n\n When oral arguments have been concluded, the justices have to decide the case, and they do so in conference , which is held in private twice a week when the Court is in session and once a week when it is not. The conference is also a time to discuss petitions for certiorari , but for those cases already heard, each justice may state his or her views on the case, ask questions, or raise concerns. The chief justice speaks first about a case, then each justice speaks in turn, in descending order of seniority, ending with the most recently appointed justice. 58 The judges take an initial vote in private before the official announcement of their decisions is made public. \n\n Oral arguments are open to the public, but cameras are not allowed in the courtroom, so the only picture we get is one drawn by an artist’s hand, an illustration or rendering. Cameras seem to be everywhere today, especially to provide security in places such as schools, public buildings, and retail stores, so the lack of live coverage of Supreme Court proceedings may seem unusual or old-fashioned. Over the years, groups have called for the Court to let go of this tradition and open its operations to more “sunshine” and greater transparency. Nevertheless, the justices have resisted the pressure and remain neither filmed nor photographed during oral arguments. 59 \n13.5 Judicial Decision-Making and Implementation by the Supreme Court \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Describe how the Supreme Court decides cases and issues opinions \n\n Identify the various influences on the Supreme Court \n\n Explain how the judiciary is checked by the other branches of government \n\n The courts are the least covered and least publicly known of the three branches of government. The inner workings of the Supreme Court and its day-to-day operations certainly do not get as much public attention as its rulings, and only a very small number of its announced decisions are enthusiastically discussed and debated. The Court’s 2015 decision on same-sex marriage was the exception, not the rule, since most court opinions are filed away quietly in the United States Reports , sought out mostly by judges, lawyers, researchers, and others with a particular interest in reading or studying them. \n\n Thus, we sometimes envision the justices formally robed and cloistered away in their chambers, unaffected by the world around them, but the reality is that they are not that isolated, and a number of outside factors influence their decisions. Though they lack their own mechanism for enforcement of their rulings and their power remains checked and balanced by the other branches, the effect of the justices’ opinions on the workings of government, politics, and society in the United States is much more significant than the attention they attract might indicate. \n\n JUDICIAL OPINIONS \n\n Every Court opinion sets precedent for the future. The Supreme Court ’s decisions are not always unanimous, however; the published majority opinion , or explanation of the justices’ decision, is the one with which a majority of the nine justices agree. It can represent a vote as narrow as five in favor to four against. A tied vote is rare but can occur at a time of vacancy, absence, or abstention from a case, perhaps where there is a conflict of interest. In the event of a tied vote, the decision of the lower court stands. \n\n Most typically, though, the Court will put forward a majority opinion. If he or she is in the majority, the chief justice decides who will write the opinion. If not, then the most senior justice ruling with the majority chooses the writer. Likewise, the most senior justice in the dissenting group can assign a member of that group to write the dissenting opinion ; however, any justice who disagrees with the majority may write a separate dissenting opinion. If a justice agrees with the outcome of the case but not with the majority’s reasoning in it, that justice may write a concurring opinion . \n\n Court decisions are released at different times throughout the Court’s term, but all opinions are announced publicly before the Court adjourns for the summer. Some of the most controversial and hotly debated rulings are released near or on the last day of the term and thus are avidly anticipated ( Figure 13.12 ). \n\n Link to Learning \n\n One of the most prominent writers on judicial decision-making in the U.S. system is Dr. Forrest Maltzman of George Washington University. Maltzman’s articles, chapters, and manuscripts, along with articles by other prominent authors in the field, are downloadable at this site. \n\n INFLUENCES ON THE COURT \n\n Many of the same players who influence whether the Court will grant cert . in a case, discussed earlier in this chapter, also play a role in its decision-making, including law clerks, the solicitor general, interest groups, and the mass media. But additional legal, personal, ideological, and political influences weigh on the Supreme Court and its decision-making process. On the legal side, courts, including the Supreme Court, cannot make a ruling unless they have a case before them, and even with a case, courts must rule on its facts. Although the courts’ role is interpretive, judges and justices are still constrained by the facts of the case, the Constitution, the relevant laws, and the courts’ own precedent. \n\n A justice’s decisions are influenced by how he or she defines his role as a jurist, with some justices believing strongly in judicial activism , or the need to defend individual rights and liberties, and they aim to stop actions and laws by other branches of government that they see as infringing on these rights. A judge or justice who views the role with an activist lens is more likely to use his or her judicial power to broaden personal liberty, justice, and equality. Still others believe in judicial restraint , which leads them to defer decisions (and thus policymaking) to the elected branches of government and stay focused on a narrower interpretation of the Bill of Rights. These justices are less likely to strike down actions or laws as unconstitutional and are less likely to focus on the expansion of individual liberties. While it is typically the case that liberal actions are described as unnecessarily activist, conservative decisions can be activist as well. \n\n Critics of the judiciary often deride activist courts for involving themselves too heavily in matters they believe are better left to the elected legislative and executive branches. However, as Justice Anthony Kennedy has said, “An activist court is a court that makes a decision you don’t like.” 60 \n\n Justices’ personal beliefs and political attitudes also matter in their decision-making. Although we may prefer to believe a justice can leave political ideology or party identification outside the doors of the courtroom, the reality is that a more liberal-thinking judge may tend to make more liberal decisions and a more conservative-leaning judge may tend toward more conservative ones. Although this is not true 100 percent of the time, and an individual’s decisions are sometimes a cause for surprise, the influence of ideology is real, and at a minimum, it often guides presidents to aim for nominees who mirror their own political or ideological image. It is likely not possible to find a potential justice who is completely apolitical. \n\n And the courts themselves are affected by another “court”—the court of public opinion. Though somewhat isolated from politics and the volatility of the electorate, justices may still be swayed by special-interest pressure, the leverage of elected or other public officials, the mass media, and the general public. As times change and the opinions of the population change, the court’s interpretation is likely to keep up with those changes, lest the courts face the danger of losing their own relevance. \n\n Take, for example, rulings on sodomy laws: In 1986, the Supreme Court upheld the constitutionality of the State of Georgia’s ban on sodomy, 61 but it reversed its decision seventeen years later, invalidating sodomy laws in Texas and thirteen other states. 62 No doubt the Court considered what had been happening nationwide: In the 1960s, sodomy was banned in all the states. By 1986, that number had been reduced by about half. By 2002, thirty-six states had repealed their sodomy laws, and most states were only selectively enforcing them. Changes in state laws, along with an emerging LGBT movement, no doubt swayed the Court and led it to the reversal of its earlier ruling with the 2003 decision, Lawrence v. Texas ( Figure 13.13 ). 63 \n\n Heralded by advocates of gay rights as important progress toward greater equality, the ruling in Lawrence v. Texas illustrates that the Court is willing to reflect upon what is going on in the world. Even with their heavy reliance on precedent and reluctance to throw out past decisions, justices are not completely inflexible and do tend to change and evolve with the times. \n\n Get Connected! The Importance of Jury Duty Since judges and justices are not elected, we sometimes consider the courts removed from the public; however, this is not always the case, and there are times when average citizens may get involved with the courts firsthand as part of their decision-making process at either the state or federal levels. At some point, if you haven’t already been called, you may receive a summons for jury duty from your local court system. You may be asked to serve on federal jury duty , such as U.S. district court duty or federal grand jury duty, but service at the local level, in the state court system, is much more common. \n\n While your first reaction may be to start planning a way to get out of it, participating in jury service is vital to the operation of the judicial system, because it provides individuals in court the chance to be heard and to be tried fairly by a group of their peers. And jury duty has benefits for those who serve as well. You will no doubt come away better informed about how the judicial system works and ready to share your experiences with others. Who knows? You might even get an unexpected surprise, as some citizens in Dallas, Texas did recently when former President George W. Bush showed up to serve jury duty with them. \n\n Have you ever been called to jury duty? Describe your experience. What did you learn about the judicial process? What advice would you give to someone called to jury duty for the first time? If you’ve never been called to jury duty, what questions do you have for those who have? \n\n THE COURTS AND THE OTHER BRANCHES OF GOVERNMENT \n\n Both the executive and legislative branches check and balance the judiciary in many different ways. The president can leave a lasting imprint on the bench through his or her nominations, even long after leaving office. The president may also influence the Court through the solicitor general’s involvement or through the submission of amicus briefs in cases in which the United States is not a party. \n\n President Franklin D. Roosevelt even attempted to stack the odds in his favor in 1937, with a “court-packing scheme” in which he tried to get a bill passed through Congress that would have reorganized the judiciary and enabled him to appoint up to six additional judges to the high court ( Figure 13.14 ). The bill never passed, but other presidents have also been accused of trying similar moves at different courts in the federal system. Most recently, some members of Congress suggested that President Obama was attempting to “pack” the District of Columbia Circuit Court of Appeals with three nominees. Obama was filling vacancies, not adding judges, but the “packing” term was still bandied about. 64 \n\n Likewise, Congress has checks on the judiciary. It retains the power to modify the federal court structure and its appellate jurisdiction, and the Senate may accept or reject presidential nominees to the federal courts. Faced with a court ruling that overturns one of its laws, Congress may rewrite the law or even begin a constitutional amendment process. \n\n But the most significant check on the Supreme Court is executive and legislative leverage over the implementation and enforcement of its rulings. This process is called judicial implementation . While it is true that courts play a major role in policymaking, they have no mechanism to make their rulings a reality. Remember it was Alexander Hamilton in Federalist No. 78 who remarked that the courts had “neither force nor will, but merely judgment.” And even years later, when the 1832 Supreme Court ruled the State of Georgia’s seizing of Native American lands unconstitutional, 65 President Andrew Jackson is reported to have said, “John Marshall has made his decision, now let him enforce it,” and the Court’s ruling was basically ignored. 66 Abraham Lincoln , too, famously ignored Chief Justice Roger B. Taney ’s order finding unconstitutional Lincoln’s suspension of habeas corpus rights in 1861, early in the Civil War. Thus, court rulings matter only to the extent they are heeded and followed. \n\n The Court relies on the executive to implement or enforce its decisions and on the legislative branch to fund them. As the Jackson and Lincoln stories indicate, presidents may simply ignore decisions of the Court, and Congress may withhold funding needed for implementation and enforcement. Fortunately for the courts, these situations rarely happen, and the other branches tend to provide support rather than opposition. In general, presidents have tended to see it as their duty to both obey and enforce Court rulings, and Congress seldom takes away the funding needed for the president to do so. \n\n For example, in 1957, President Dwight D. Eisenhower called out the military by executive order to enforce the Supreme Court’s order to racially integrate the public schools in Little Rock, Arkansas. Eisenhower told the nation: “Whenever normal agencies prove inadequate to the task and it becomes necessary for the executive branch of the federal government to use its powers and authority to uphold federal courts, the president’s responsibility is inescapable.” 67 Executive Order 10730 nationalized the Arkansas National Guard to enforce desegregation because the governor refused to use the state National Guard troops to protect the black students trying to enter the school ( Figure 13.15 ). \n\n So what becomes of court decisions is largely due to their credibility, their viability, and the assistance given by the other branches of government. It is also somewhat a matter of tradition and the way the United States has gone about its judicial business for more than two centuries. Although not everyone agrees with the decisions made by the Court, rulings are generally accepted and followed, and the Court is respected as the key interpreter of the laws and the Constitution. Over time, its rulings have become yet another way policy is legitimately made and justice more adequately served in the United States. "}}},{"rowIdx":79,"cells":{"bname":{"kind":"string","value":"principles_of_accounting,_volume_2:_managerial_accounting"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method \n\n Manufacturing overhead is estimated for the upcoming period. \n\n An activity base is selected to allocate overhead. This is traditionally direct labor hours, direct labor cost, or machine hours. \n\n A predetermined overhead rate is calculated by dividing the estimated overhead by the allocation base. \n\n Overhead is allocated to each product based on the estimated predetermined overhead rate and the number of units in the selected activity base. \n\n 6.2 Describe and Identify Cost Drivers \n\n Overhead costs are analyzed and grouped based on similar activity bases. A cost driver, such as inspections, machine setups, or order taking, is selected for each cost grouping. \n\n Analysis of cost drivers allows for better selection of true overhead cost drivers and more appropriate allocation of overhead. \n\n 6.3 Calculate Activity-Based Product Costs \n\n Costs can be traced to the unit level or batch level. \n\n There are five steps in the ABC process:\n\n identify activities needed for production \n\n assign overhead expenses \n\n assign a cost driver for each expense \n\n determine a predetermined overhead rate \n\n allocate overhead to each product \n\n 6.4 Compare and Contrast Traditional and Activity-Based Costing Systems \n\n Traditional allocation assigns overhead based on a single overhead rate, while ABC assigns overhead based on several cost pools and the activities that drive costs. \n\n Traditional allocation is optimal when the manufacturing process is labor driven and overhead increases based on traditional activity bases, such as direct labor hours, direct labor dollars, or machine hours. \n\n ABC costing is optimal when the manufacturing process is technology driven and overhead increases based on various activities that differ for each product. \n\n 6.5 Compare and Contrast Variable and Absorption Costing \n\n Absorption costing assigns all manufacturing costs to products, whereas variable costing only assigns variable costs to the products. \n\n Income statements from both methods can be reconciled by starting with the net income or loss using variable costing and adding the amount of fixed costs included in ending inventory and subtracting the fixed costs included in beginning inventory. \n\n Variable costing is not considered GAAP compliant but lends itself to cost-volume-profit analysis. "},"intro":{"kind":"string","value":" Chapter Outline 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method 6.2 Describe and Identify Cost Drivers 6.3 Calculate Activity-Based Product Costs 6.4 Compare and Contrast Traditional and Activity-Based Costing Systems 6.5 Compare and Contrast Variable and Absorption Costing Why It Matters \n\n Barry thinks of his education as a job and spends forty hours a week in class or studying. Barry estimates he has about eighty hours per week to allocate between school and other activities and believes everyone should follow his fifty-fifty rule of time allocation. His roommate, Kamil, disagrees with Barry and argues that allocating 50 percent of one’s time to class and studying is not a great formula because everyone has different activities and responsibilities. Kamil points out, for example, that he has a job tutoring other students, is involved with student activities, and plays in a band, while Barry spends some of his nonstudy time doing volunteer work and working out. \n\n Kamil plans each week based on how many hours he will need for each activity: classes, studying and coursework, tutoring, and practicing and performing with his band. In essence, he considers the details of each week’s needs to budget his time. Kamil explains to Barry that being aware of the activities that consume his limited resources (time, in this example) helps him to better plan his week. He adds that individuals who have activities with lots of time commitments (class, work, study, exercise, family, friends, and so on) must be efficient with their time or they risk doing poorly in one or more areas. Kamil argues these individuals cannot simply assign a percentage of their time to each activity but should use each specific activity as the basis for allocating their time. Barry insists that assigning a set percentage to everything is easy and the better method. Who is correct? "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"Finally , step five is to allocate the overhead costs to each product . The predetermined overhead rate found in step four is applied to the actual level of the cost driver used by each product . <hl> As with the traditional overhead allocation method , the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step . <hl> <hl> Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . <hl> As you ’ ve learned , the cost driver is the specific activity that drives the costs in the cost pools . Table 6.3 shows some activities and cost drivers for those activities . ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . ABC works best in complex processes where the expenses are not driven by a single cost driver . <hl> Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . <hl> The five stages of the ABC process are : <hl> Another benefit of looking at cost drivers is that doing so allows a company to analyze all costs . <hl> <hl> A company can differentiate among costs that drive overhead and have value , those that do not drive overhead but still add value , and those that may or may not drive the overhead but do not add any value . <hl> For example , a furniture manufacturer produces and sells wooden tables in various colors . The painting process involves a white base coat , a color coat , and a clear protective top coat . The three coats are applied in a sealed room using a spraying process followed by an ultraviolet drying process . The depreciation on the spraying machines and the ultraviolet bulbs used in the painting process are overhead costs . <hl> These costs drive or increase overhead , and they add value to the product by increasing the quality . <hl> <hl> Costs associated with repainting or fixing any blemishes are overhead costs that are necessary to sell the product but would not be considered value-added costs . <hl> <hl> The goal is to eliminate as many of the non-value-added costs as possible and subsequently reduce overhead costs . <hl>","hl_sentences":"As with the traditional overhead allocation method , the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step . Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . Another benefit of looking at cost drivers is that doing so allows a company to analyze all costs . A company can differentiate among costs that drive overhead and have value , those that do not drive overhead but still add value , and those that may or may not drive the overhead but do not add any value . These costs drive or increase overhead , and they add value to the product by increasing the quality . Costs associated with repainting or fixing any blemishes are overhead costs that are necessary to sell the product but would not be considered value-added costs . The goal is to eliminate as many of the non-value-added costs as possible and subsequently reduce overhead costs .","question":{"cloze_format":"___ is not a step in analyzing the cost driver for manufacturing overhead.","normal_format":"Which is not a step in analyzing the cost driver for manufacturing overhead?","question_choices":["identify the cost","identify non-value-added costs","analyze the effect on manufacturing overhead","identify the correlation between the potential driver and manufacturing overhead"],"question_id":"fs-idm398700768","question_text":"Which is not a step in analyzing the cost driver for manufacturing overhead?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"the proportion of that product’s use of the cost driver"},"bloom":null,"hl_context":"<hl> ABC costing assigns a proportion of overhead costs on the basis of the activities under the presumption that the activities drive the overhead costs . <hl> <hl> As such , ABC costing converts the indirect costs into product costs . <hl> There are also cost systems with a different approach . Instead of focusing on the overhead costs incurred by the product unit , these methods focus on assigning the fixed overhead costs to inventory . Notice that steps one through three represent the process of allocating overhead costs to activities , and steps four and five represent the process of allocating the overhead costs that have been assigned to activities to the products to which they pertain . <hl> Thus , the five steps of ABC involve two major processes : first , allocating overhead costs to the various activities to get a cost per activity , and then allocating the cost per activity to each product based on that product ’ s usage of the activities . <hl>","hl_sentences":"ABC costing assigns a proportion of overhead costs on the basis of the activities under the presumption that the activities drive the overhead costs . As such , ABC costing converts the indirect costs into product costs . Thus , the five steps of ABC involve two major processes : first , allocating overhead costs to the various activities to get a cost per activity , and then allocating the cost per activity to each product based on that product ’ s usage of the activities .","question":{"cloze_format":"Overhead costs are assigned to each product based on ________.","normal_format":"Overhead costs are assigned to each product based on what?","question_choices":["the proportion of that product’s use of the cost driver","a predetermined overhead rate for a single cost driver","price of the product","machine hours per product"],"question_id":"fs-idm406179312","question_text":"Overhead costs are assigned to each product based on ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Musicality is considering switching to an activity-based costing approach for determining overhead and has collected data to help them decide which overhead allocation method they should use . <hl> Performing the analysis requires these steps :","hl_sentences":"Musicality is considering switching to an activity-based costing approach for determining overhead and has collected data to help them decide which overhead allocation method they should use .","question":{"cloze_format":"A reason a company would implement activity-based costing is that ___ .","normal_format":"Which of the following is a reason a company would implement activity-based costing?","question_choices":["The cost of record keeping is high.","The additional data obtained through traditional allocation are not worth the cost.","They want to improve the data on which decisions are made.","A company only has one cost driver."],"question_id":"fs-idm368188848","question_text":"Which of the following is a reason a company would implement activity-based costing?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"estimated overhead for the activity/estimated use of the cost driver for the activity"},"bloom":null,"hl_context":"<hl> A predetermined overhead rate is calculated at the start of the accounting period by dividing the estimated manufacturing overhead by the estimated activity base . <hl> <hl> The predetermined overhead rate is then applied to production to facilitate determining a standard cost for a product . <hl> <hl> This estimated overhead rate will allow a company to determine a cost for the product without having to wait , possibly several months , until all of the actual overhead costs are determined , and to help with issues such as seasonal production or variable overhead costs , such as utilities . <hl>","hl_sentences":"A predetermined overhead rate is calculated at the start of the accounting period by dividing the estimated manufacturing overhead by the estimated activity base . The predetermined overhead rate is then applied to production to facilitate determining a standard cost for a product . This estimated overhead rate will allow a company to determine a cost for the product without having to wait , possibly several months , until all of the actual overhead costs are determined , and to help with issues such as seasonal production or variable overhead costs , such as utilities .","question":{"cloze_format":"The correct formula for computing the overhead rate is ___.","normal_format":"Which is the correct formula for computing the overhead rate?","question_choices":["estimated use of the cost driver for production/estimated overhead for the activity","estimated overhead for the product/estimated use of the cost driver for the activity","estimated use of the cost driver for production/estimated overhead for the activity","estimated overhead for the activity/estimated use of the cost driver for the activity"],"question_id":"fs-idm369491648","question_text":"Which is the correct formula for computing the overhead rate?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"identify the cost drivers, identify the cost pools, calculate the overhead application rate for each cost pool, assign the costs to the products"},"bloom":null,"hl_context":"<hl> Finally , step five is to allocate the overhead costs to each product . <hl> The predetermined overhead rate found in step four is applied to the actual level of the cost driver used by each product . As with the traditional overhead allocation method , the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step . <hl> The fourth step is to compute the predetermined overhead rate for each of the cost drivers . <hl> This portion of the process is similar to finding the traditional predetermined overhead rate , where the overhead rate is divided by direct labor dollars , direct labor hours , or machine hours . Each cost driver will have its own overhead rate , which is why ABC is a more accurate method of allocating overhead . <hl> Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . <hl> As you ’ ve learned , the cost driver is the specific activity that drives the costs in the cost pools . Table 6.3 shows some activities and cost drivers for those activities . <hl> The second step is assigning overhead costs to the identified activities . <hl> <hl> In this step , overhead costs are assigned to each of the activities to become a cost pool . <hl> A cost pool is a list of costs incurred when related activities are performed . Table 6.2 illustrates the various cost pools along with their activities and related costs . <hl> The first step is to identify activities needed for production . <hl> An activity is an action or process involved in the production of inventory . There can be many activities that consume resources , and management will need to narrow down the activities to those that have the biggest impact on overhead costs . Examples of these activities include :","hl_sentences":"Finally , step five is to allocate the overhead costs to each product . The fourth step is to compute the predetermined overhead rate for each of the cost drivers . Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . The second step is assigning overhead costs to the identified activities . In this step , overhead costs are assigned to each of the activities to become a cost pool . The first step is to identify activities needed for production .","question":{"cloze_format":"The proper order of tasks in an ABC system is ___.","normal_format":"What is the proper order of tasks in an ABC system?","question_choices":["identify the cost drivers, assign the costs to the products, calculate the overhead application rate for each cost pool, identify the cost pools","assign the costs to the products, identify the cost drivers, calculate the overhead application rate for each cost pool, identify the cost pools","identify the cost drivers, identify the cost pools, calculate the overhead application rate for each cost pool, assign the costs to the products","identify the cost pools, identify the cost drivers, calculate the overhead application rate for each cost pool, assign the costs to the products"],"question_id":"fs-idm367668256","question_text":"What is the proper order of tasks in an ABC system?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . <hl> <hl> ABC works best in complex processes where the expenses are not driven by a single cost driver . <hl> <hl> Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . <hl> The five stages of the ABC process are :","hl_sentences":"ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . ABC works best in complex processes where the expenses are not driven by a single cost driver . Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver .","question":{"cloze_format":"A task that is not typically associated with ABC systems is ___ .","normal_format":"Which is not a task typically associated with ABC systems?","question_choices":["calculating the overhead application rate for each cost pool","applying a single cost rate","identifying a cost driver","more correctly allocating overhead costs"],"question_id":"fs-idm356761712","question_text":"Which is not a task typically associated with ABC systems?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"Activity-based cost systems are more accurate than traditional cost systems."},"bloom":null,"hl_context":"<hl> As shown with Musicality ’ s products , not only are there different costs for each product when comparing traditional allocation with an activity-based costing , but ABC showed that the Solo product creates a loss for the company . <hl> <hl> Activity-based costing is a more accurate method , because it assigns overhead based on the activities that drive the overhead costs . <hl> It can be concluded , then , that the cost and subsequent gross loss for each unit ’ s sales provide a more accurate picture than the overall cost and gross profit under the traditional method . Table 6.4 compares the cost per unit using the different cost systems and shows how different the costs can be depending on the method used .","hl_sentences":"As shown with Musicality ’ s products , not only are there different costs for each product when comparing traditional allocation with an activity-based costing , but ABC showed that the Solo product creates a loss for the company . Activity-based costing is a more accurate method , because it assigns overhead based on the activities that drive the overhead costs .","question":{"cloze_format":"A true statement is that ___ .","normal_format":"Which statement is correct?","question_choices":["Activity-based cost systems are less costly than traditional cost systems.","Activity-based cost systems are easier to implement than traditional cost systems.","Activity-based cost systems are more accurate than traditional cost systems.","Activity-based cost systems provide the same data as traditional cost systems."],"question_id":"fs-idm384356896","question_text":"Which statement is correct?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Using an ABC method to better assign unit-level , batch-level , product-level , and factory-level costs can increase the per-unit costs of the low-volume products and decrease the per-unit costs of the high-volume products . <hl> <hl> Adopting an ABC overhead allocation system can allow a company to shift manufacturing overhead costs between products based on their volume . <hl>","hl_sentences":"Using an ABC method to better assign unit-level , batch-level , product-level , and factory-level costs can increase the per-unit costs of the low-volume products and decrease the per-unit costs of the high-volume products . Adopting an ABC overhead allocation system can allow a company to shift manufacturing overhead costs between products based on their volume .","question":{"cloze_format":"Activity-based costing systems ___.","normal_format":"What are activity-based costing systems?","question_choices":["use a single predetermined overhead rate based on machine hours instead of on direct labor","frequently increase the overhead allocation to at least one product while decreasing the overhead allocation to at least one other product","limit the number of cost pools","always result in an increase of at least one product’s selling price"],"question_id":"fs-idm398848960","question_text":"Activity-based costing systems:"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"when multiple products have similar product volumes and costs"},"bloom":null,"hl_context":"<hl> ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . <hl> <hl> ABC works best in complex processes where the expenses are not driven by a single cost driver . <hl> <hl> Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . <hl> The five stages of the ABC process are :","hl_sentences":"ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . ABC works best in complex processes where the expenses are not driven by a single cost driver . Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver .","question":{"cloze_format":"Activity-based costing is preferable in a system ___ .","normal_format":"When activity-based costing is preferable in a system?","question_choices":["when multiple products have similar product volumes and costs","with a large direct labor cost as a percentage of the total product cost","with multiple, diverse products","where management needs to support an increase in sales price"],"question_id":"fs-idm392141248","question_text":"Activity-based costing is preferable in a system:"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes : variable costing and absorption costing . Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred . Under variable costing , fixed overhead is not included in the value of inventory . <hl> In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . <hl> The value of inventory under absorption costing includes direct material , direct labor , and all overhead .","hl_sentences":"In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product .","question":{"cloze_format":"Absorption costing is also referred to as ___.","normal_format":"What is absorption costing referred to?","question_choices":["direct costing","marginal costing","full costing","variable costing"],"question_id":"fs-idm388453376","question_text":"Absorption costing is also referred to as:"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"direct material, direct labor, and all variable manufacturing overhead"},"bloom":null,"hl_context":"<hl> Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . <hl> Fixed overhead is not considered a product cost under variable costing . Fixed manufacturing overhead is still expensed on the income statement , but it is treated as a period cost charged against revenue for each period . It does not include a portion of fixed overhead costs that remains in inventory and is not expensed , as in absorption costing . There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes : variable costing and absorption costing . <hl> Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred . <hl> Under variable costing , fixed overhead is not included in the value of inventory . In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . The value of inventory under absorption costing includes direct material , direct labor , and all overhead .","hl_sentences":"Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred .","question":{"cloze_format":"Under variable costing, a unit of product includes the costs of ___ .","normal_format":"Under variable costing, a unit of product includes which costs?","question_choices":["direct material, direct labor, and manufacturing overhead","direct material, direct labor, and variable manufacturing overhead","direct material, direct labor, and fixed manufacturing overhead","direct material, direct labor, and all variable manufacturing overhead"],"question_id":"fs-idm405079840","question_text":"Under variable costing, a unit of product includes which costs?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes : variable costing and absorption costing . Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred . Under variable costing , fixed overhead is not included in the value of inventory . <hl> In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . <hl> <hl> The value of inventory under absorption costing includes direct material , direct labor , and all overhead . <hl>","hl_sentences":"In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . The value of inventory under absorption costing includes direct material , direct labor , and all overhead .","question":{"cloze_format":"Under absorption costing, a unit of product includes the costs of ___ .","normal_format":"Under absorption costing, a unit of product includes which costs?","question_choices":["direct material, direct labor, and manufacturing overhead","direct material, direct labor, and variable manufacturing overhead","direct material, direct labor, and fixed manufacturing overhead","direct material, direct labor, and all variable manufacturing overhead"],"question_id":"fs-idm388912496","question_text":"Under absorption costing, a unit of product includes which costs?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"that it is not well designed for cost-volume-profit analysis"},"bloom":null,"hl_context":"<hl> Difficulty in understanding . <hl> <hl> The absorption costing method does not list the incremental fixed overhead costs and is more difficult to understand and analyze as compared to variable costing . <hl> The difference between the absorption and variable costing methods centers on the treatment of fixed manufacturing overhead costs . <hl> Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs . <hl> Absorption costing is in accordance with GAAP , because the product cost includes fixed overhead . Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product ’ s cost . It is not in accordance with GAAP , because fixed overhead is treated as a period cost and is not included in the cost of the product .","hl_sentences":"Difficulty in understanding . The absorption costing method does not list the incremental fixed overhead costs and is more difficult to understand and analyze as compared to variable costing . Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs .","question":{"cloze_format":"A downside to absorption costing is ___.","normal_format":"What is a downside to absorption costing?","question_choices":["not including fixed manufacturing overhead in the cost of the product","that it is not really useful for managerial decisions","that it is not allowable under GAAP","that it is not well designed for cost-volume-profit analysis"],"question_id":"fs-idm385510432","question_text":"A downside to absorption costing is:"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Sales less than Production . <hl> When a company produces more than it sells , net income will be less under variable costing than under absorption costing . <hl> <hl> In this scenario , there will be a buildup , or an increase , in inventory from the beginning of the period to the end of the period . <hl> Under variable costing , fixed manufacturing costs are still in the finished goods inventory account . But under absorption costing , those fixed costs have been expensed during the current production period and thus have reduced net income .","hl_sentences":"When a company produces more than it sells , net income will be less under variable costing than under absorption costing . In this scenario , there will be a buildup , or an increase , in inventory from the beginning of the period to the end of the period .","question":{"cloze_format":"When the number of units in ending inventory increases through the year, it is true that ___ .","normal_format":"When the number of units in ending inventory increases through the year, which of the following is true?","question_choices":["Net income is the same for variable and absorption costing.","Net income is higher for variable costing than for absorption costing.","Net income is higher for absorption costing than for variable costing.","There is no relationship between net income and the costing method."],"question_id":"fs-idm384849808","question_text":"When the number of units in ending inventory increases through the year, which of the following is true?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"lower than under absorption costing"},"bloom":null,"hl_context":"<hl> Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . <hl> Fixed overhead is not considered a product cost under variable costing . Fixed manufacturing overhead is still expensed on the income statement , but it is treated as a period cost charged against revenue for each period . <hl> It does not include a portion of fixed overhead costs that remains in inventory and is not expensed , as in absorption costing . <hl> The difference between the absorption and variable costing methods centers on the treatment of fixed manufacturing overhead costs . <hl> Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs . <hl> <hl> Absorption costing is in accordance with GAAP , because the product cost includes fixed overhead . <hl> <hl> Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product ’ s cost . <hl> It is not in accordance with GAAP , because fixed overhead is treated as a period cost and is not included in the cost of the product .","hl_sentences":"Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . It does not include a portion of fixed overhead costs that remains in inventory and is not expensed , as in absorption costing . Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs . Absorption costing is in accordance with GAAP , because the product cost includes fixed overhead . Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product ’ s cost .","question":{"cloze_format":"Product costs under variable costing are typically ___.","normal_format":"What are product costs under variable costing typically?","question_choices":["higher than under absorption costing","lower than under absorption costing","the same as with absorption costing","higher than absorption costing when inventory increases"],"question_id":"fs-idm389125680","question_text":"Product costs under variable costing are typically:"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"Finally , step five is to allocate the overhead costs to each product . The predetermined overhead rate found in step four is applied to the actual level of the cost driver used by each product . <hl> As with the traditional overhead allocation method , the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step . <hl> <hl> Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . <hl> As you ’ ve learned , the cost driver is the specific activity that drives the costs in the cost pools . Table 6.3 shows some activities and cost drivers for those activities . ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . ABC works best in complex processes where the expenses are not driven by a single cost driver . <hl> Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . <hl> The five stages of the ABC process are : <hl> Another benefit of looking at cost drivers is that doing so allows a company to analyze all costs . <hl> <hl> A company can differentiate among costs that drive overhead and have value , those that do not drive overhead but still add value , and those that may or may not drive the overhead but do not add any value . <hl> For example , a furniture manufacturer produces and sells wooden tables in various colors . The painting process involves a white base coat , a color coat , and a clear protective top coat . The three coats are applied in a sealed room using a spraying process followed by an ultraviolet drying process . The depreciation on the spraying machines and the ultraviolet bulbs used in the painting process are overhead costs . <hl> These costs drive or increase overhead , and they add value to the product by increasing the quality . <hl> <hl> Costs associated with repainting or fixing any blemishes are overhead costs that are necessary to sell the product but would not be considered value-added costs . <hl> <hl> The goal is to eliminate as many of the non-value-added costs as possible and subsequently reduce overhead costs . <hl>\",\n \"hl_sentences\": \"As with the traditional overhead allocation method , the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step . Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . Another benefit of looking at cost drivers is that doing so allows a company to analyze all costs . A company can differentiate among costs that drive overhead and have value , those that do not drive overhead but still add value , and those that may or may not drive the overhead but do not add any value . These costs drive or increase overhead , and they add value to the product by increasing the quality . Costs associated with repainting or fixing any blemishes are overhead costs that are necessary to sell the product but would not be considered value-added costs . The goal is to eliminate as many of the non-value-added costs as possible and subsequently reduce overhead costs .\",\n \"question\": {\n \"cloze_format\": \"___ is not a step in analyzing the cost driver for manufacturing overhead.\",\n \"normal_format\": \"Which is not a step in analyzing the cost driver for manufacturing overhead?\",\n \"question_choices\": [\n \"identify the cost\",\n \"identify non-value-added costs\",\n \"analyze the effect on manufacturing overhead\",\n \"identify the correlation between the potential driver and manufacturing overhead\"\n ],\n \"question_id\": \"fs-idm398700768\",\n \"question_text\": \"Which is not a step in analyzing the cost driver for manufacturing overhead?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"the proportion of that product’s use of the cost driver\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> ABC costing assigns a proportion of overhead costs on the basis of the activities under the presumption that the activities drive the overhead costs . <hl> <hl> As such , ABC costing converts the indirect costs into product costs . <hl> There are also cost systems with a different approach . Instead of focusing on the overhead costs incurred by the product unit , these methods focus on assigning the fixed overhead costs to inventory . Notice that steps one through three represent the process of allocating overhead costs to activities , and steps four and five represent the process of allocating the overhead costs that have been assigned to activities to the products to which they pertain . <hl> Thus , the five steps of ABC involve two major processes : first , allocating overhead costs to the various activities to get a cost per activity , and then allocating the cost per activity to each product based on that product ’ s usage of the activities . <hl>\",\n \"hl_sentences\": \"ABC costing assigns a proportion of overhead costs on the basis of the activities under the presumption that the activities drive the overhead costs . As such , ABC costing converts the indirect costs into product costs . Thus , the five steps of ABC involve two major processes : first , allocating overhead costs to the various activities to get a cost per activity , and then allocating the cost per activity to each product based on that product ’ s usage of the activities .\",\n \"question\": {\n \"cloze_format\": \"Overhead costs are assigned to each product based on ________.\",\n \"normal_format\": \"Overhead costs are assigned to each product based on what?\",\n \"question_choices\": [\n \"the proportion of that product’s use of the cost driver\",\n \"a predetermined overhead rate for a single cost driver\",\n \"price of the product\",\n \"machine hours per product\"\n ],\n \"question_id\": \"fs-idm406179312\",\n \"question_text\": \"Overhead costs are assigned to each product based on ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Musicality is considering switching to an activity-based costing approach for determining overhead and has collected data to help them decide which overhead allocation method they should use . <hl> Performing the analysis requires these steps :\",\n \"hl_sentences\": \"Musicality is considering switching to an activity-based costing approach for determining overhead and has collected data to help them decide which overhead allocation method they should use .\",\n \"question\": {\n \"cloze_format\": \"A reason a company would implement activity-based costing is that ___ .\",\n \"normal_format\": \"Which of the following is a reason a company would implement activity-based costing?\",\n \"question_choices\": [\n \"The cost of record keeping is high.\",\n \"The additional data obtained through traditional allocation are not worth the cost.\",\n \"They want to improve the data on which decisions are made.\",\n \"A company only has one cost driver.\"\n ],\n \"question_id\": \"fs-idm368188848\",\n \"question_text\": \"Which of the following is a reason a company would implement activity-based costing?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"estimated overhead for the activity/estimated use of the cost driver for the activity\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> A predetermined overhead rate is calculated at the start of the accounting period by dividing the estimated manufacturing overhead by the estimated activity base . <hl> <hl> The predetermined overhead rate is then applied to production to facilitate determining a standard cost for a product . <hl> <hl> This estimated overhead rate will allow a company to determine a cost for the product without having to wait , possibly several months , until all of the actual overhead costs are determined , and to help with issues such as seasonal production or variable overhead costs , such as utilities . <hl>\",\n \"hl_sentences\": \"A predetermined overhead rate is calculated at the start of the accounting period by dividing the estimated manufacturing overhead by the estimated activity base . The predetermined overhead rate is then applied to production to facilitate determining a standard cost for a product . This estimated overhead rate will allow a company to determine a cost for the product without having to wait , possibly several months , until all of the actual overhead costs are determined , and to help with issues such as seasonal production or variable overhead costs , such as utilities .\",\n \"question\": {\n \"cloze_format\": \"The correct formula for computing the overhead rate is ___.\",\n \"normal_format\": \"Which is the correct formula for computing the overhead rate?\",\n \"question_choices\": [\n \"estimated use of the cost driver for production/estimated overhead for the activity\",\n \"estimated overhead for the product/estimated use of the cost driver for the activity\",\n \"estimated use of the cost driver for production/estimated overhead for the activity\",\n \"estimated overhead for the activity/estimated use of the cost driver for the activity\"\n ],\n \"question_id\": \"fs-idm369491648\",\n \"question_text\": \"Which is the correct formula for computing the overhead rate?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"identify the cost drivers, identify the cost pools, calculate the overhead application rate for each cost pool, assign the costs to the products\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Finally , step five is to allocate the overhead costs to each product . <hl> The predetermined overhead rate found in step four is applied to the actual level of the cost driver used by each product . As with the traditional overhead allocation method , the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step . <hl> The fourth step is to compute the predetermined overhead rate for each of the cost drivers . <hl> This portion of the process is similar to finding the traditional predetermined overhead rate , where the overhead rate is divided by direct labor dollars , direct labor hours , or machine hours . Each cost driver will have its own overhead rate , which is why ABC is a more accurate method of allocating overhead . <hl> Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . <hl> As you ’ ve learned , the cost driver is the specific activity that drives the costs in the cost pools . Table 6.3 shows some activities and cost drivers for those activities . <hl> The second step is assigning overhead costs to the identified activities . <hl> <hl> In this step , overhead costs are assigned to each of the activities to become a cost pool . <hl> A cost pool is a list of costs incurred when related activities are performed . Table 6.2 illustrates the various cost pools along with their activities and related costs . <hl> The first step is to identify activities needed for production . <hl> An activity is an action or process involved in the production of inventory . There can be many activities that consume resources , and management will need to narrow down the activities to those that have the biggest impact on overhead costs . Examples of these activities include :\",\n \"hl_sentences\": \"Finally , step five is to allocate the overhead costs to each product . The fourth step is to compute the predetermined overhead rate for each of the cost drivers . Once the costs are grouped into similar cost pools , the activities in each pool are analyzed to determine which activity “ drives ” the costs in that pool , leading to the third step of ABC : identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver . The second step is assigning overhead costs to the identified activities . In this step , overhead costs are assigned to each of the activities to become a cost pool . The first step is to identify activities needed for production .\",\n \"question\": {\n \"cloze_format\": \"The proper order of tasks in an ABC system is ___.\",\n \"normal_format\": \"What is the proper order of tasks in an ABC system?\",\n \"question_choices\": [\n \"identify the cost drivers, assign the costs to the products, calculate the overhead application rate for each cost pool, identify the cost pools\",\n \"assign the costs to the products, identify the cost drivers, calculate the overhead application rate for each cost pool, identify the cost pools\",\n \"identify the cost drivers, identify the cost pools, calculate the overhead application rate for each cost pool, assign the costs to the products\",\n \"identify the cost pools, identify the cost drivers, calculate the overhead application rate for each cost pool, assign the costs to the products\"\n ],\n \"question_id\": \"fs-idm367668256\",\n \"question_text\": \"What is the proper order of tasks in an ABC system?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . <hl> <hl> ABC works best in complex processes where the expenses are not driven by a single cost driver . <hl> <hl> Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . <hl> The five stages of the ABC process are :\",\n \"hl_sentences\": \"ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . ABC works best in complex processes where the expenses are not driven by a single cost driver . Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver .\",\n \"question\": {\n \"cloze_format\": \"A task that is not typically associated with ABC systems is ___ .\",\n \"normal_format\": \"Which is not a task typically associated with ABC systems?\",\n \"question_choices\": [\n \"calculating the overhead application rate for each cost pool\",\n \"applying a single cost rate\",\n \"identifying a cost driver\",\n \"more correctly allocating overhead costs\"\n ],\n \"question_id\": \"fs-idm356761712\",\n \"question_text\": \"Which is not a task typically associated with ABC systems?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"Activity-based cost systems are more accurate than traditional cost systems.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> As shown with Musicality ’ s products , not only are there different costs for each product when comparing traditional allocation with an activity-based costing , but ABC showed that the Solo product creates a loss for the company . <hl> <hl> Activity-based costing is a more accurate method , because it assigns overhead based on the activities that drive the overhead costs . <hl> It can be concluded , then , that the cost and subsequent gross loss for each unit ’ s sales provide a more accurate picture than the overall cost and gross profit under the traditional method . Table 6.4 compares the cost per unit using the different cost systems and shows how different the costs can be depending on the method used .\",\n \"hl_sentences\": \"As shown with Musicality ’ s products , not only are there different costs for each product when comparing traditional allocation with an activity-based costing , but ABC showed that the Solo product creates a loss for the company . Activity-based costing is a more accurate method , because it assigns overhead based on the activities that drive the overhead costs .\",\n \"question\": {\n \"cloze_format\": \"A true statement is that ___ .\",\n \"normal_format\": \"Which statement is correct?\",\n \"question_choices\": [\n \"Activity-based cost systems are less costly than traditional cost systems.\",\n \"Activity-based cost systems are easier to implement than traditional cost systems.\",\n \"Activity-based cost systems are more accurate than traditional cost systems.\",\n \"Activity-based cost systems provide the same data as traditional cost systems.\"\n ],\n \"question_id\": \"fs-idm384356896\",\n \"question_text\": \"Which statement is correct?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Using an ABC method to better assign unit-level , batch-level , product-level , and factory-level costs can increase the per-unit costs of the low-volume products and decrease the per-unit costs of the high-volume products . <hl> <hl> Adopting an ABC overhead allocation system can allow a company to shift manufacturing overhead costs between products based on their volume . <hl>\",\n \"hl_sentences\": \"Using an ABC method to better assign unit-level , batch-level , product-level , and factory-level costs can increase the per-unit costs of the low-volume products and decrease the per-unit costs of the high-volume products . Adopting an ABC overhead allocation system can allow a company to shift manufacturing overhead costs between products based on their volume .\",\n \"question\": {\n \"cloze_format\": \"Activity-based costing systems ___.\",\n \"normal_format\": \"What are activity-based costing systems?\",\n \"question_choices\": [\n \"use a single predetermined overhead rate based on machine hours instead of on direct labor\",\n \"frequently increase the overhead allocation to at least one product while decreasing the overhead allocation to at least one other product\",\n \"limit the number of cost pools\",\n \"always result in an increase of at least one product’s selling price\"\n ],\n \"question_id\": \"fs-idm398848960\",\n \"question_text\": \"Activity-based costing systems:\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"when multiple products have similar product volumes and costs\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . <hl> <hl> ABC works best in complex processes where the expenses are not driven by a single cost driver . <hl> <hl> Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver . <hl> The five stages of the ABC process are :\",\n \"hl_sentences\": \"ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities . ABC works best in complex processes where the expenses are not driven by a single cost driver . Instead , several cost drivers are used as the overhead costs are analyzed and grouped into activities , and each activity is allocated based on each group ’ s cost driver .\",\n \"question\": {\n \"cloze_format\": \"Activity-based costing is preferable in a system ___ .\",\n \"normal_format\": \"When activity-based costing is preferable in a system?\",\n \"question_choices\": [\n \"when multiple products have similar product volumes and costs\",\n \"with a large direct labor cost as a percentage of the total product cost\",\n \"with multiple, diverse products\",\n \"where management needs to support an increase in sales price\"\n ],\n \"question_id\": \"fs-idm392141248\",\n \"question_text\": \"Activity-based costing is preferable in a system:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes : variable costing and absorption costing . Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred . Under variable costing , fixed overhead is not included in the value of inventory . <hl> In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . <hl> The value of inventory under absorption costing includes direct material , direct labor , and all overhead .\",\n \"hl_sentences\": \"In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product .\",\n \"question\": {\n \"cloze_format\": \"Absorption costing is also referred to as ___.\",\n \"normal_format\": \"What is absorption costing referred to?\",\n \"question_choices\": [\n \"direct costing\",\n \"marginal costing\",\n \"full costing\",\n \"variable costing\"\n ],\n \"question_id\": \"fs-idm388453376\",\n \"question_text\": \"Absorption costing is also referred to as:\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"direct material, direct labor, and all variable manufacturing overhead\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . <hl> Fixed overhead is not considered a product cost under variable costing . Fixed manufacturing overhead is still expensed on the income statement , but it is treated as a period cost charged against revenue for each period . It does not include a portion of fixed overhead costs that remains in inventory and is not expensed , as in absorption costing . There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes : variable costing and absorption costing . <hl> Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred . <hl> Under variable costing , fixed overhead is not included in the value of inventory . In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . The value of inventory under absorption costing includes direct material , direct labor , and all overhead .\",\n \"hl_sentences\": \"Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred .\",\n \"question\": {\n \"cloze_format\": \"Under variable costing, a unit of product includes the costs of ___ .\",\n \"normal_format\": \"Under variable costing, a unit of product includes which costs?\",\n \"question_choices\": [\n \"direct material, direct labor, and manufacturing overhead\",\n \"direct material, direct labor, and variable manufacturing overhead\",\n \"direct material, direct labor, and fixed manufacturing overhead\",\n \"direct material, direct labor, and all variable manufacturing overhead\"\n ],\n \"question_id\": \"fs-idm405079840\",\n \"question_text\": \"Under variable costing, a unit of product includes which costs?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes : variable costing and absorption costing . Variable costing , also called direct costing or marginal costing , is a method in which all variable costs ( direct material , direct labor , and variable overhead ) are assigned to a product and fixed overhead costs are expensed in the period incurred . Under variable costing , fixed overhead is not included in the value of inventory . <hl> In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . <hl> <hl> The value of inventory under absorption costing includes direct material , direct labor , and all overhead . <hl>\",\n \"hl_sentences\": \"In contrast , absorption costing , also called full costing , is a method that applies all direct costs , fixed overhead , and variable manufacturing overhead to the cost of the product . The value of inventory under absorption costing includes direct material , direct labor , and all overhead .\",\n \"question\": {\n \"cloze_format\": \"Under absorption costing, a unit of product includes the costs of ___ .\",\n \"normal_format\": \"Under absorption costing, a unit of product includes which costs?\",\n \"question_choices\": [\n \"direct material, direct labor, and manufacturing overhead\",\n \"direct material, direct labor, and variable manufacturing overhead\",\n \"direct material, direct labor, and fixed manufacturing overhead\",\n \"direct material, direct labor, and all variable manufacturing overhead\"\n ],\n \"question_id\": \"fs-idm388912496\",\n \"question_text\": \"Under absorption costing, a unit of product includes which costs?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"that it is not well designed for cost-volume-profit analysis\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Difficulty in understanding . <hl> <hl> The absorption costing method does not list the incremental fixed overhead costs and is more difficult to understand and analyze as compared to variable costing . <hl> The difference between the absorption and variable costing methods centers on the treatment of fixed manufacturing overhead costs . <hl> Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs . <hl> Absorption costing is in accordance with GAAP , because the product cost includes fixed overhead . Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product ’ s cost . It is not in accordance with GAAP , because fixed overhead is treated as a period cost and is not included in the cost of the product .\",\n \"hl_sentences\": \"Difficulty in understanding . The absorption costing method does not list the incremental fixed overhead costs and is more difficult to understand and analyze as compared to variable costing . Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs .\",\n \"question\": {\n \"cloze_format\": \"A downside to absorption costing is ___.\",\n \"normal_format\": \"What is a downside to absorption costing?\",\n \"question_choices\": [\n \"not including fixed manufacturing overhead in the cost of the product\",\n \"that it is not really useful for managerial decisions\",\n \"that it is not allowable under GAAP\",\n \"that it is not well designed for cost-volume-profit analysis\"\n ],\n \"question_id\": \"fs-idm385510432\",\n \"question_text\": \"A downside to absorption costing is:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Sales less than Production . <hl> When a company produces more than it sells , net income will be less under variable costing than under absorption costing . <hl> <hl> In this scenario , there will be a buildup , or an increase , in inventory from the beginning of the period to the end of the period . <hl> Under variable costing , fixed manufacturing costs are still in the finished goods inventory account . But under absorption costing , those fixed costs have been expensed during the current production period and thus have reduced net income .\",\n \"hl_sentences\": \"When a company produces more than it sells , net income will be less under variable costing than under absorption costing . In this scenario , there will be a buildup , or an increase , in inventory from the beginning of the period to the end of the period .\",\n \"question\": {\n \"cloze_format\": \"When the number of units in ending inventory increases through the year, it is true that ___ .\",\n \"normal_format\": \"When the number of units in ending inventory increases through the year, which of the following is true?\",\n \"question_choices\": [\n \"Net income is the same for variable and absorption costing.\",\n \"Net income is higher for variable costing than for absorption costing.\",\n \"Net income is higher for absorption costing than for variable costing.\",\n \"There is no relationship between net income and the costing method.\"\n ],\n \"question_id\": \"fs-idm384849808\",\n \"question_text\": \"When the number of units in ending inventory increases through the year, which of the following is true?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"lower than under absorption costing\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . <hl> Fixed overhead is not considered a product cost under variable costing . Fixed manufacturing overhead is still expensed on the income statement , but it is treated as a period cost charged against revenue for each period . <hl> It does not include a portion of fixed overhead costs that remains in inventory and is not expensed , as in absorption costing . <hl> The difference between the absorption and variable costing methods centers on the treatment of fixed manufacturing overhead costs . <hl> Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs . <hl> <hl> Absorption costing is in accordance with GAAP , because the product cost includes fixed overhead . <hl> <hl> Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product ’ s cost . <hl> It is not in accordance with GAAP , because fixed overhead is treated as a period cost and is not included in the cost of the product .\",\n \"hl_sentences\": \"Variable costing only includes the product costs that vary with output , which typically include direct material , direct labor , and variable manufacturing overhead . It does not include a portion of fixed overhead costs that remains in inventory and is not expensed , as in absorption costing . Absorption costing “ absorbs ” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs . Absorption costing is in accordance with GAAP , because the product cost includes fixed overhead . Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product ’ s cost .\",\n \"question\": {\n \"cloze_format\": \"Product costs under variable costing are typically ___.\",\n \"normal_format\": \"What are product costs under variable costing typically?\",\n \"question_choices\": [\n \"higher than under absorption costing\",\n \"lower than under absorption costing\",\n \"the same as with absorption costing\",\n \"higher than absorption costing when inventory increases\"\n ],\n \"question_id\": \"fs-idm389125680\",\n \"question_text\": \"Product costs under variable costing are typically:\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":6,"string":"6"},"chapter_text":{"kind":"string","value":" 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method \n\n Both roommates make valid points about allocating limited resources. Ultimately, each must decide which method to use to allocate time, and they can make that decision based on their own analyses. Similarly, businesses and other organizations must create an allocation system for assigning limited resources, such as overhead. Whereas Kamil and Barry are discussing the allocation of hours, the issue of allocating costs raises similar questions. For example, for a manufacturer allocating maintenance costs, which are an overhead cost, is it better to allocate to each production department equally by the number of machines that need to be maintained or by the square footage of space that needs to be maintained? \n\n In the past, overhead costs were typically allocated based on factors such as total direct labor hours, total direct labor costs, or total machine hours. This allocation process, often called the traditional allocation method, works most effectively when direct labor is a dominant component in production. However, many industries have evolved, primarily due to changes in technology, and their production processes have become more complicated, with more steps or components. Many of these industries have significantly reduced their use of direct labor and replaced it with technology, such as robotics or other machinery. For example, a mobile phone production facility in China replaced 90 percent of its workforce with robots. 1 1 June Javelosa and Kristin Houser. “This Company Replaced 90% of Its Workforce with Machines. Here’s What Happened.” Futurism / World Economic Forum . https://www.weforum.org/agenda/2017/02/after-replacing-90-of-employees-with-robots-this-companys-productivity-soared \n\n In these situations, a direct cost (labor) has been replaced by an overhead cost (e.g., depreciation on equipment). Because of this decrease in reliance on labor and/or changes in the types of production complexity and methods, the traditional method of overhead allocation becomes less effective in certain production environments. To account for these changes in technology and production, many organizations today have adopted an overhead allocation method known as activity-based costing (ABC). This chapter will explain the transition to ABC and provide a foundation in its mechanics. \n\n Activity-based costing is an accounting method that recognizes the relationship between product costs and a production activity, such as the number of hours of engineering or design activity, the costs of the set up or preparation for the production of different products, or the costs of packaging different products after the production process is completed. Overhead costs are then allocated to production according to the use of that activity, such as the number of machine setups needed. In contrast, the traditional allocation method commonly uses cost drivers, such as direct labor or machine hours, as the single activity. \n\n Because of the use of multiple activities as cost drivers, ABC costing has advantages over the traditional allocation method, which assigns overhead using a single predetermined overhead rate. Those advantages come at a cost, both in resources and time, since additional information needs to be collected and analyzed. Chrysler , for instance, shifted its overhead allocation to ABC in 1991 and estimates that the benefits of cost savings, product improvement, and elimination of inefficiencies have been ten to twenty times greater than the investment in the program at some sites. It believes other sites experienced savings of fifty to one hundred times the cost to implement the system. 2 2 Joseph H. Ness and Thomas G. Cucuzza. “Tapping the Full Potential of ABC.” Harvard Business Review . July-Aug. 1995. https://hbr.org/1995/07/tapping-the-full-potential-of-abc \n\n As you’ve learned, understanding the cost needed to manufacture a product is critical to making many management decisions ( Figure 6.2 ). Knowing the total and component costs of the product is necessary for price setting and for measuring the efficiency and effectiveness of the organization. Remember that product costs consist of direct materials, direct labor, and manufacturing overhead. It is relatively simple to understand each product’s direct material and direct labor cost, but it is more complicated to determine the overhead component of each product’s costs because there are a number of indirect and other costs to consider. A company’s manufacturing overhead costs are all costs other than direct material, direct labor, or selling and administrative costs. Once a company has determined the overhead, it must establish how to allocate the cost. This allocation can come in the form of the traditional overhead allocation method or activity-based costing.. \n\n Component Categories under Traditional Allocation \n\n Traditional allocation involves the allocation of factory overhead to products based on the volume of production resources consumed, such as the amount of direct labor hours consumed, direct labor cost, or machine hours used. In order to perform the traditional method, it is also important to understand each of the involved cost components: direct materials, direct labor, and manufacturing overhead. Direct materials and direct labor are cost categories that are relatively easy to trace to a product. Direct material comprises the supplies used in manufacturing that can be traced directly to the product. Direct labor is the work used in manufacturing that can be directly traced to the product. Although the processes for tracing the costs differ, both job order costing and process costing trace the material and labor through materials requisition requests and time cards or electronic mechanisms for measuring labor input. Job order costing traces the costs directly to the product, and process costing traces the costs to the manufacturing department. \n\n Ethical Considerations Ethical Cost Modeling The proper use of management accounting skills to model financial and non-financial data optimizes the organization’s evaluation and use of resources and assists in the proper evaluation of costs and revenues in an organization. The IFAC provides guidance on the use of cost models and how to ethically design proper cost models: “Cost models should be designed and maintained to reflect the cause-and-effect interrelationships and the behavioral dynamics of the way the organization functions. The information needs of decision makers at all levels of an organization should be taken into account, by incorporating an organization’s business and operational models, strategy, structure, and competitive environment.” 3 3 International Federation of Accountings (IFAC) PAIB Committee. “Evaluating and Improving Costing in Organizations.” International Good Practice Guidance . June 30, 2009. https://www.ifac.org/system/files/publications/files/IGPG-Evaluating-and-Improving-Costing-July-2009.pdf \n\n Estimated Total Manufacturing Overhead Costs \n\n The more challenging product component to track is manufacturing overhead. Overhead consists of indirect materials, indirect labor, and other costs closely associated with the manufacturing process but not tied to a specific product. Examples of other overhead costs include such items as depreciation on the factory machinery and insurance on the factory building. Indirect material comprises the supplies used in production that cannot be traced to an individual product, and indirect labor is the work done by employees not directly involved in the manufacturing process, such as the supervisors’ salaries or the maintenance staff’s wages. Because these costs cannot be traced directly to the product like direct costs are, they have to be allocated among all of the products produced and added, or applied, to the production and product cost. \n\n For example, the recipe for shea butter has easily identifiable quantities of shea nuts and other ingredients. Based on the manufacturing process, it is also easy to determine the direct labor cost. But determining the exact overhead costs is not easy, as the cost of electricity needed to dry, crush, and roast the nuts changes depending on the moisture content of the nuts upon arrival. \n\n Until now, you have learned to apply overhead to production based on a predetermined overhead rate typically using an activity base. An activity base is considered to be a primary driver of overhead costs, and traditionally, direct labor hours or machine hours were used for it. For example, a production facility that is fairly labor intensive would likely determine that the more labor hours worked, the higher the overhead will be. As a result, management would likely view labor hours as the activity base when applying overhead costs. \n\n A predetermined overhead rate is calculated at the start of the accounting period by dividing the estimated manufacturing overhead by the estimated activity base. The predetermined overhead rate is then applied to production to facilitate determining a standard cost for a product. This estimated overhead rate will allow a company to determine a cost for the product without having to wait, possibly several months, until all of the actual overhead costs are determined, and to help with issues such as seasonal production or variable overhead costs, such as utilities. \n\n Calculation of Predetermined Overhead and Total Cost under Traditional Allocation \n\n The predetermined overhead rate is set at the beginning of the year and is calculated as the estimated (budgeted) overhead costs for the year divided by the estimated (budgeted) level of activity for the year. This activity base is often direct labor hours, direct labor costs, or machine hours. Once a company determines the overhead rate, it determines the overhead rate per unit and adds the overhead per unit cost to the direct material and direct labor costs for the product to find the total cost. \n\n To put this method into context, consider this example. Musicality Manufacturing developed a recording device similar to a microphone that allows musicians and music aficionados to record their playing or singing along with any song publicly available. There are three products that vary in features and ability: Solo, Band, and Orchestra. Musicality was started by musicians who majored in math and software engineering while in college. Their main concern was building a quality manufacturing plant, so they used the simpler traditional allocation method. They started by determining their direct costs, which are shown in Figure 6.3 . \n\n Musicality determines the overhead rate based on direct labor hours. At the beginning of the year, the company estimates total overhead costs to be $2,500,000 and total direct labor hours to be 1,250,000. The predetermined overhead rate is \n\n $2,500,000 overhead 1,250,000 labor hours = $2.00 per labor hour $2,500,000 overhead 1,250,000 labor hours = $2.00 per labor hour \n\n Musicality uses this information to determine the cost of each product. For example, the total direct labor hours estimated for the solo product is 350,000 direct labor hours. With $2.00 of overhead per direct hour, the Solo product is estimated to have $700,000 of overhead applied. When the $700,000 of overhead applied is divided by the estimated production of 140,000 units of the Solo product, the estimated overhead per product for the Solo product is $5.00 per unit. The computation of the overhead cost per unit for all of the products is shown in Figure 6.4 . \n\n The overhead cost per unit from Figure 6.4 is combined with the direct material and direct labor costs as shown in Figure 6.3 to compute the total cost per unit as shown in Figure 6.5 . \n\n After reviewing the product cost and consulting with the marketing department, the sales prices were set. The sales price, cost of each product, and resulting gross profit are shown in Figure 6.6 . \n\n Sales of each product have been strong, and the total gross profit for each product is shown in Figure 6.7 . Using the Solo product as an example, 150,000 units are sold at a price of $20 per unit resulting in sales of $3,000,000. The cost of goods sold consists of direct materials of $3.50 per unit, direct labor of $10 per unit, and manufacturing overhead of $5.00 per unit. With 150,000 units, the direct material cost is $525,000; the direct labor cost is $1,500,000; and the manufacturing overhead applied is $750,000 for a total Cost of Goods Sold of $2,775,000. The resulting Gross Profit is $225,000 or $1.50 per unit. \n\n Think It Through Computing Actual Overhead Costs As manufacturing technology becomes less expensive and more efficient, the mix between overhead and labor changes so that tasks are more computerized tasks and involve less direct labor; the traditional use of direct labor hours or direct labor dollars changes accordingly. If the predetermined overhead rate is based on direct labor hours and set at the beginning of the year but manufacturing technology leads to a reduction in direct labor during the year, the number of direct labor hours may be less than estimated. This reduces the amount of overhead applied so that the overhead is more likely to be underapplied at the end of the year. Why do companies not wait until the end of the period and compute an actual overhead rate based on actual manufacturing costs and actual units? \n 6.2 Describe and Identify Cost Drivers \n\n As you’ve learned, the most common bases for predetermined overhead are direct labor hours, direct labor dollars, or machine hours. Each of these costs is considered a cost driver because of the causal relationship between the base and the related costs: As the cost driver’s usage increases, the cost of overhead increases as well. Table 6.1 shows various costs and potential cost drivers. \n\n Common Manufacturing Expenses and Potential Cost Drivers \n\n Common Expenses \n\n Potential Cost Drivers \n\n Customer Service \n\n Cleaning Equipment Costs \n\n Marketing Expenses \n\n Office Supplies \n\n Green Floral Tape (indirect material) \n\n Website Maintenance Expense \n\n Number of product returns from customers \n\n Number of square feet \n\n Number of customer contacts \n\n Number of employees \n\n Number of customer orders \n\n Number of customer online orders \n\n Table 6.1 \n\n The more accurately a company can determine the cost drivers for its products, the more accurate the costing information will be, which in turn allows management to make better use of the cost data in making decisions. As technology changes, however, the mix between materials, labor, and overhead changes. Often, improved technology means less waste of material and fewer direct labor hours, but possibly more overhead. For example, technology has changed the way pharmaceuticals are manufactured. Advancing technology allows for the now smaller labor force to be more productive than a larger labor force from earlier years. While the labor cost has changed, this decrease may only be temporary as a labor force with higher costs and different skills is often needed. Additionally, an increase in technology often raises overhead costs. How accurate, then, is the company’s product cost information if it has become more efficient in its production process? Should the company still be using a predetermined overhead application rate based on direct labor hours or machine hours? A detailed analysis of the cost drivers will answer these questions. \n\n Another benefit of looking at cost drivers is that doing so allows a company to analyze all costs. A company can differentiate among costs that drive overhead and have value, those that do not drive overhead but still add value, and those that may or may not drive the overhead but do not add any value. For example, a furniture manufacturer produces and sells wooden tables in various colors. The painting process involves a white base coat, a color coat, and a clear protective top coat. The three coats are applied in a sealed room using a spraying process followed by an ultraviolet drying process. The depreciation on the spraying machines and the ultraviolet bulbs used in the painting process are overhead costs. These costs drive or increase overhead, and they add value to the product by increasing the quality. Costs associated with repainting or fixing any blemishes are overhead costs that are necessary to sell the product but would not be considered value-added costs. The goal is to eliminate as many of the non-value-added costs as possible and subsequently reduce overhead costs. \n\n Cost Drivers and Overhead \n\n In today’s production environment, there are many activities within the production process that can contribute to the cost of the product, but determining the cost drivers may be complicated because some of those activities may change over time. Additionally, the appropriate level of assigning cost drivers needs to be determined. In some cases, overhead costs such as inspection increase with each unit inspected, and the costs need to be allocated on a per-unit level. In other cases, the overhead costs, such as machine setup costs, are incurred each time a batch of products is manufactured and need to be allocated at the batch level. \n\n For example, the labor hours for the staff taking, fulfilling, and inspecting orders may increase as the number of orders increases, driving up the overhead. Furthermore, the costs of taking orders or of quality inspections can vary per product and may not be captured properly. Technology improvements, including switching to automated processes for production, may decrease the labor hours of the production staff, driving the labor-related overhead downward but potentially increasing other overhead expenses. These activities—order taking, fulfillment, and quality inspections—are potential cost drivers associated with production, and they each drive the overhead at varying rates. \n\n Think It Through Identifying Cost Drivers Cost drivers vary widely among companies. \n\n After costs are accumulated into cost pools, what information would help management select the appropriate cost driver? \n\n Name an appropriate cost driver for each of the following cost pools:\n\n Plant cleaning and maintenance \n\n Factory supervision \n\n Machine maintenance \n\n Machine setups \n\n Identify Cost Drivers \n\n How does a company determine its cost drivers for indirect materials, indirect labor, and other overhead costs? To begin the determination of appropriate cost drivers, an accountant analyzes the activities in the product production process that contribute to the cost of that product. An activity is any action that consumes company resources, such as taking orders for a product, setting up machines to produce the product, inspecting the product, and providing customer support before and through the order process. For example, Musicality’s direct costs can be traced to the products, but there are indirect costs associated with using various types of material for each product. While the Orchestra product has more intricate materials and labor, it has fewer costs associated with requisitioning and conveying materials to the production line than the other products have. Additionally, examining the inspection costs indicates the Orchestra product is a simple product to inspect, so random quality inspections are sufficient. But individual inspections for both the Solo and Band products are critical, and the overhead related to inspection costs should be based on the number of inspections. \n\n As you can imagine, the unique aspects of the production process for each product affect the overhead cost of each product. However, these costs may not be allocated to the products appropriately when overhead is applied using a predetermined rate based on one activity. While Solo, Band, and Orchestra might appear to be different only in quality, they are actually very different from each other when it comes to manufacturing overhead costs. \n\n Whether the products produced require significantly different overhead resources or not, the company benefits from understanding what its cost drivers are. The more efficiently each product’s activities are tracked, the more actual cost drivers are discovered, and the more accurately overhead can be assigned to each product. \n\n Concepts In Practice Cost Drivers for Small Businesses The value of analyzing cost drivers can be used in budgeting beyond allocating overhead to products. American Express has forums designed to help small businesses be successful. Knowing the cost drivers for your business can help with budgeting. American Express states that all business activities are related to five main cost drivers: 4 4 American Express. “5 Cost Drivers to Help You Make Accurate Expense Projections.” June 23, 2011. https://www.americanexpress.com/us/small-business/openforum/articles/5-cost-drivers-to-help-you-make-accurate-expense-projections/ \n\n Employee head count is often the driver for office supply expense. \n\n Salesperson head count is often the driver for auto and other employee travel expense. \n\n The number of leads required to reach the target sales goal is often the driver for advertising, public relations, social media, search engine optimization expense, and other expenses associated with generating leads. \n\n Sales and all related variable expenses are often the driver for commissions, bad debt, insurance expense, and so on. \n\n Fixed costs, such as postage, web hosting fees, business licenses, and banking fees, are often overlooked as cost drivers. \n 6.3 Calculate Activity-Based Product Costs \n\n As technology changes the ratio between direct labor and overhead, more overhead costs are linked to drivers other than direct labor and machine hours. This shift in costs gives companies the opportunity to stop using the traditional single predetermined overhead rate applied to all units of production and instead use an overhead allocation approach based on the actual activities that drive overhead. Making this change allows management to obtain more accurate product cost information, which leads to more informed decisions. Activity-based costing (ABC) is the process that assigns overhead to products based on the various activities that drive overhead costs. \n\n Historical Perspective on Determination of Manufacturing Overhead Allocation \n\n All products consist of material, labor, and overhead, and the major cost components have historically been materials and labor. Manufacturing overhead was not a large cost of the product, so an overhead allocation method based on labor or machine hours was logical. For example, as shown in Figure 6.3 , Musicality determined the direct costs and direct labor for their three products: Solo, Band, and Orchestra. Under the traditional method of costing, the predetermined overhead rate of $2 per direct labor hour was computed by dividing the estimated overhead by the estimated direct labor hours. Based on the number of direct labor hours and the number of units produced for each product, the overhead per product is shown in Figure 6.4 . \n\n As technology costs decreased and production methods became more efficient, overhead costs changed and became a much larger component of product costs. For many companies, and in many cases, overhead costs are now significantly larger than labor costs. For example, in the last few years, many industries have increased technology, and the amount of overhead has doubled. 5 Technology has changed the manufacturing labor force, and therefore, the type and cost of labor associated with those jobs have changed. In addition, technology has made it easier to track the various activities and their related overhead costs. 5 Mary Ellen Biery. “A Sure-Fire Way to Boost the Bottom Line.” Forbes . January 12, 2014. https://www.forbes.com/sites/sageworks/2014/01/12/control-overhead-compare-industry-data/#47a9ea69d068 \n\n Costs can be gathered on a unit level, batch level, product level, or factory level. The idea behind these various levels is that at each level, there are additional costs that are encountered, so a company must decide at which level or levels it is best for the company to accumulate costs. A unit-level cost is incurred each time a unit of product is produced and includes costs such as materials and labor. A batch-level cost is incurred every time a batch of items is manufactured, for example, costs associated with purchasing and receiving materials. A product-level cost is incurred each time a product is produced and includes costs such as engineering costs, testing costs, or quality control costs. A factory-level cost is incurred because products are being produced and includes costs such as the plant supervisor’s salary and rent on the factory building. By definition, indirect labor is not traced to individual products. However, it is possible to track some indirect labor to several jobs or batches. A similar amount of information can be derived for indirect material. An example of an indirect material in some manufacturing processes is cleaning solution. For example, one type of cleaning solution is used in the manufacturing of pop sockets. It is not practical to measure every ounce of cleaning solution used in the manufacture of an individual pop socket; rather, it makes sense to allocate to a particular batch of pop sockets the cost of the cleaning solution needed to make that batch. Likewise, a manufacturer of frozen french fries uses a different type of solution to clean potatoes prior to making the french fries and would allocate the cost of the solution based on how much is used to make each batch of fries. \n\n Establishing an Activity-Based Costing System \n\n ABC is a five-stage process that allocates overhead more precisely than traditional allocation does by applying it to the products that use those activities. ABC works best in complex processes where the expenses are not driven by a single cost driver. Instead, several cost drivers are used as the overhead costs are analyzed and grouped into activities, and each activity is allocated based on each group’s cost driver. The five stages of the ABC process are: \n\n Identify the activities performed in the organization \n\n Determine activity cost pools \n\n Calculate activity rates for each cost pool \n\n Allocate activity rates to products (or services) \n\n Calculate unit product costs \n\n The first step is to identify activities needed for production. An activity is an action or process involved in the production of inventory. There can be many activities that consume resources, and management will need to narrow down the activities to those that have the biggest impact on overhead costs. Examples of these activities include: \n\n Taking orders \n\n Setting up machines \n\n Purchasing material \n\n Assembling products \n\n Inspecting products \n\n Providing customer service \n\n The second step is assigning overhead costs to the identified activities. In this step, overhead costs are assigned to each of the activities to become a cost pool. A cost pool is a list of costs incurred when related activities are performed. Table 6.2 illustrates the various cost pools along with their activities and related costs. \n\n Cost Pools and Their Activities and Related Costs \n\n Cost Pool \n\n Activities and Related Costs \n\n Production \n\n Indirect labor setting up machines \n\n Indirect labor cost of accepting and verifying orders \n\n Machine maintenance costs \n\n Costs to operate the machine: utilities, insurance, etc. \n\n Purchasing material \n\n Preparing purchase requisitions for the material \n\n Cost to move material from receiving department into production \n\n Depreciation of equipment used to move material \n\n Inspect products \n\n Inspection supervisor costs \n\n Cost to move product to and from the inspection area \n\n Assemble products \n\n Cost of assembly machine \n\n Cost of label machine \n\n Cost of labels \n\n Technological production \n\n Website maintenance \n\n Depreciation of computers \n\n Table 6.2 For example, the production cost pool consists of costs such as indirect labor for those accepting the order, verifying the customer has credit to pay for the order, maintenance and depreciation on the machines used to produce the orders, and utilities and rent for operating the machines. Figure 6.8 illustrates how the costs in each pool are allocated to each product in a different proportion. \n\n Once the costs are grouped into similar cost pools, the activities in each pool are analyzed to determine which activity “drives” the costs in that pool, leading to the third step of ABC: identify the cost driver for each cost pool and estimate an annual level of activity for each cost driver. As you’ve learned, the cost driver is the specific activity that drives the costs in the cost pools. Table 6.3 shows some activities and cost drivers for those activities. \n\n Activities and Their Common Cost Drivers \n\n Cost Pool \n\n Cost Driver \n\n Customer order \n\n Number of orders \n\n Production \n\n Machine setups \n\n Purchasing materials \n\n Purchase requisitions \n\n Assembling products \n\n Direct labor hours \n\n Inspecting products \n\n Inspection hours \n\n Customer service \n\n Number of contacts with customer \n\n Table 6.3 \n\n The fourth step is to compute the predetermined overhead rate for each of the cost drivers. This portion of the process is similar to finding the traditional predetermined overhead rate, where the overhead rate is divided by direct labor dollars, direct labor hours, or machine hours. Each cost driver will have its own overhead rate, which is why ABC is a more accurate method of allocating overhead. \n\n Finally, step five is to allocate the overhead costs to each product. The predetermined overhead rate found in step four is applied to the actual level of the cost driver used by each product. As with the traditional overhead allocation method, the actual overhead costs are accumulated in an account called manufacturing overhead and then applied to each of the products in this step. \n\n Notice that steps one through three represent the process of allocating overhead costs to activities, and steps four and five represent the process of allocating the overhead costs that have been assigned to activities to the products to which they pertain. Thus, the five steps of ABC involve two major processes: first, allocating overhead costs to the various activities to get a cost per activity, and then allocating the cost per activity to each product based on that product’s usage of the activities. \n\n Now that the steps involved have been detailed, let’s demonstrate the calculations using the Musicality example. \n\n Your Turn Comparing Estimates to Actual Costs A company has determined that its estimated 500,000 machine hours is the optimal driver for its estimated $1,000,000 machine overhead cost pool. The $750,000 in the material overhead cost pool should be allocated using the estimated 15,000 material requisition requests. How much is over- or underapplied if there were actually 490,000 machine hours and 15,500 material requisitions that resulted in $950,000 in the machine overhead cost pool, and $780,000 in the material cost pool? What does this difference indicate? \n\n Solution \n\n The predetermined overhead rate is $2 per machine hour ($1,000,000/500,000 machine hours) and $50 per material requisition ($750,000/15,000 requisitions). The actual and applied overhead can then be calculated to determine whether it is over- or underapplied: \n\n The difference is a combination of factors. There were fewer machine hours than estimated, but there was also less overhead than estimated. There were more requisitions than estimated, and there was also more overhead. \n\n The Calculation of Product Costs Using the Activity-Based Costing Allocation Method \n\n Musicality is considering switching to an activity-based costing approach for determining overhead and has collected data to help them decide which overhead allocation method they should use. Performing the analysis requires these steps: \n\n Identify cost pools necessary to complete the product. Musicality determined its cost pools are:\n\n Setting up machines \n\n Purchasing material \n\n Inspecting products \n\n Assembling products \n\n Technological production \n\n Assign overhead cost to the cost pools. Musicality has estimated the overhead for each cost pool to be: \n\n Identify the cost driver for each activity, and estimate an annual activity for each driver. Musicality determined the driver and estimated activity for each product to be the following: \n\n Compute the predetermined overhead for each cost driver. Musicality determined this predetermined overhead rate for each driver: \n\n Allocate overhead costs to products. Assuming Musicality’s activities were as estimated, the amount allocated to each product is: \n\n Now that Musicality has applied overhead to each product, they can calculate the cost per unit . Management can review its sales price and make necessary decisions regarding its products. The overhead cost per unit is the overhead for each product divided by the number of units of each product: \n\n The overhead per unit can be added to the unit cost for direct material and direct labor to compute the total product cost per unit: \n\n The sales price was set after management reviewed the product cost with traditional allocation along with other factors such as competition and product demand. The current sales price, cost of each product using ABC, and the resulting gross profit are shown in Figure 6.9 . \n\n The loss on each sale of the Solo product was not discovered until the company did the calculations for the ABC method, because the sales of the other products were strong enough for the company to retain a total gross profit. \n\n Additionally, the more accurate gross profit for each product calculated using ABC is shown in Figure 6.10 : \n\n The calculations Musicality did in order to switch to ABC revealed that the Solo product was generating a loss for every unit sold. Knowing this information will allow Musicality to consider whether they should make changes to generate a profit from the Solo product, such as increase the selling price or carefully analyze the costs to identify potential cost reductions. Musicality could also decide to continue selling Solo at a loss, because the other products are generating enough profit for the company to absorb the Solo product loss and still be profitable. Why would a company continue to sell a product that is generating a loss? Sometimes these products are ones for which the company is well known or that draw customers into the store. For example, companies will sometimes offer extreme sales, such as on Black Friday, to attract customers in the hope that the customers will purchase other products. This information shows how valuable ABC can be in many situations for providing a more accurate picture than traditional allocation. \n\n The Service Industries and Their Use of the Activity-Based Costing Allocation Method \n\n ABC costing was developed to help management understand manufacturing costs and how they can be better managed. However, the service industry can apply the same principles to improve its cost management. Direct material and direct labor costs range from nonexistent to minimal in the service industry, which makes the overhead application even more important. The number and types of cost pools may be completely different in the service industry as compared to the manufacturing industry. For example, the health-care industry may have different overhead costs and cost drivers for the treatment of illnesses than they have for injuries. Some of the overhead related to monitoring a patient’s health status may overlap, but most of the overhead related to diagnosis and treatment differ from each other. \n\n Link to Learning \n\n Activity-based costing is not restricted to manufacturing. Service industries also have cost drivers and can benefit from analyzing what drives their costs. See this report on activity-based costing at UPS for an example. \n 6.4 Compare and Contrast Traditional and Activity-Based Costing Systems \n\n Calculating an accurate manufacturing cost for each product is a vital piece of information for a company’s decision-making. For example, knowing the cost to produce a unit of product affects not only how a business budgets to manufacture that product, but it is often the starting point in determining the sales price. \n\n An important component in determining the total production costs of a product or job is the proper allocation of overhead. For some companies, the often less-complicated traditional method does an excellent job of allocating overhead. However, for many products, the allocation of overhead is a more complex issue, and an activity-based costing (ABC) system is more appropriate. \n\n Another factor to consider in determining which of the two major overhead allocation methods to use is the cost associated with collecting and analyzing information. When making their decision regarding which method to use, the company must consider these costs, both in time and money. Table 6.4 compares overhead in the two systems. In many cases, the ABC method is more expensive in terms of time and other costs. \n\n The difference between the traditional method (using one cost driver) and the ABC method (using multiple cost drivers) is more complex than simply the number of cost drivers. When direct labor is a large portion of the product cost, the overhead costs tend to be consistently driven by one cost driver, which is typically direct labor or machine hours; the traditional method appropriately allocates those costs. When technology is a large portion of the product cost, the overhead costs tend to be driven by multiple drivers, so using multiple cost drivers in the ABC method allows for a more precise allocation of overhead. \n\n Overhead in Traditional versus ABC Costing \n\n \n\n Traditional \n\n ABC \n\n Overhead assigned \n\n Single cost driver \n\n Multiple cost drivers \n\n Optimal usage \n\n When direct labor is a large portion of the product cost \n\n When technology is a large portion of the product cost \n\n Orientation \n\n Cost driven \n\n Process driven \n\n Table 6.4 \n\n As shown with Musicality’s products, not only are there different costs for each product when comparing traditional allocation with an activity-based costing, but ABC showed that the Solo product creates a loss for the company. Activity-based costing is a more accurate method, because it assigns overhead based on the activities that drive the overhead costs. It can be concluded, then, that the cost and subsequent gross loss for each unit’s sales provide a more accurate picture than the overall cost and gross profit under the traditional method. Table 6.4 compares the cost per unit using the different cost systems and shows how different the costs can be depending on the method used. \n\n Advantages and Disadvantages of the Traditional Method of Calculating Overhead \n\n The traditional allocation system assigns manufacturing overhead based on a single cost driver, such as direct labor hours, direct labor dollars, or machine hours, and is optimal when there is a relationship between the activity base and overhead. This most often occurs when direct labor is a large part of the product cost. The theory supporting the single cost driver is that the cost driver selected increases as overhead increases, and further analysis is more costly than it is valuable. Each method has its advantages and disadvantages. These are advantages of the traditional method: \n\n All manufacturing costs are classified as material, labor, or overhead and assigned to products regardless of whether they drive or are driven by production. \n\n All manufacturing costs are considered to be part of the product cost, whereas nonmanufacturing costs are not considered to be production costs and are not assigned to products, regardless of whether the costs are based on the products. For example, the machines used to receive and process customer orders are necessary because product orders must be taken, but their costs are not allocated to particular products. \n\n There is only one overhead cost pool and a single measure of activity, such as direct labor hours, which makes the traditional method simple and less costly to maintain. The predetermined overhead rate is based on estimated costs at the budgeted level of activity. Therefore, the overhead rate is consistent across products, but overhead may be over- or underapplied. \n\n Disadvantages of the traditional method include: \n\n The use of the single cost driver does not allocate overhead as accurately as using multiple cost drivers. \n\n The use of the single cost driver may overallocate overhead to one product and underallocate overhead to another product, resulting in erroneous total costs and potentially setting an incorrect sales price. \n\n Traditional allocation assigns costs as period or product costs, and all product costs are included in the cost of inventory, which makes this method acceptable for generally accepted accounting principles (GAAP). \n\n Think It Through ABC Method and Financial Statements There are pros and cons to both the traditional and the ABC system. One advantage of the ABC system is that it provides more accurate information on the costs to manufacture products, but it does not show up on the financial statements. Explain how this costing information has value if it does not appear on the financial statements. \n\n Advantages and Disadvantages of Creating an Activity-Based Costing System for Allocating Overhead \n\n While ABC systems more accurately allocate the costs based on the various resources used to make the product, they cost more to use and, therefore, are not always the best method. Management needs to consider each system and how it will work within its own organization. Some advantages of activity-based costing include: \n\n There are multiple overhead cost pools, and each has its own unique measure of activity. This provides more accurate rates for applying overhead, but it takes more time to implement and results in a higher cost. \n\n The allocation bases (i.e., measures of activity) often differ from those used in traditional allocation. Multiple cost pools allow management to group costs being influenced by similar drivers and to consider cost drivers beyond the typical labor or machine hour. This results in a more accurate overhead application rate. \n\n The activity rates may consider the level of activity at capacity instead of the budgeted level of activity. \n\n Both nonmanufacturing costs and manufacturing costs may be assigned to products. The main rationale in assigning costs is the relationship between the cost and the product. If the cost increases as the volume of the product increases, it is considered part of overhead. \n\n There are disadvantages to using ABC costing that management needs to consider when determining which method to use. Those disadvantages include: \n\n Some manufacturing costs may be excluded from product costs. For example, the cost to heat the factory may be excluded as a product cost because, while it is necessary for production, it does not fit into one of the activity-driven cost pools. \n\n It is more expensive, as there is a cost to collect and analyze cost driver information as well as to allocate overhead on the basis of multiple cost drivers. \n\n An ABC system takes much more to implement and operate, as information on cost drivers must be collected in an objective manner. \n\n The advantages and disadvantages of both methods are as previously listed, but what is the practical impact on the product cost? There are several items to consider at the product costs level: \n\n Adopting an ABC overhead allocation system can allow a company to shift manufacturing overhead costs between products based on their volume. \n\n Using an ABC method to better assign unit-level, batch-level, product-level, and factory-level costs can increase the per-unit costs of the low-volume products and decrease the per-unit costs of the high-volume products. \n\n The effects are not symmetrical; there is usually a larger change in the per-unit costs of the low-volume products. \n\n The cost of the products may include some period costs but not some of the product costs, so it is not considered GAAP compliant. The information is supplemental and very helpful to management, but the company still needs to compute the product’s cost under the traditional method for financial reporting. \n\n Link to Learning \n\n Changing from the traditional allocation method to ABC costing is not as simple as having management dictate that employees follow the new system. There are often challenges that begin with convincing employees that it will provide benefits and that they should buy into the new system. See this 1995 article, Tapping the Full Potential of ABC , illustrating some of Chrysler ’s challenges to learn more. \n 6.5 Compare and Contrast Variable and Absorption Costing \n\n ABC costing assigns a proportion of overhead costs on the basis of the activities under the presumption that the activities drive the overhead costs. As such, ABC costing converts the indirect costs into product costs. There are also cost systems with a different approach. Instead of focusing on the overhead costs incurred by the product unit, these methods focus on assigning the fixed overhead costs to inventory. \n\n There are two major methods in manufacturing firms for valuing work in process and finished goods inventory for financial accounting purposes: variable costing and absorption costing. Variable costing , also called direct costing or marginal costing , is a method in which all variable costs (direct material, direct labor, and variable overhead) are assigned to a product and fixed overhead costs are expensed in the period incurred. Under variable costing, fixed overhead is not included in the value of inventory. In contrast, absorption costing , also called full costing , is a method that applies all direct costs, fixed overhead, and variable manufacturing overhead to the cost of the product. The value of inventory under absorption costing includes direct material, direct labor, and all overhead. \n\n The difference in the methods is that management will prefer one method over the other for internal decision-making purposes. The other main difference is that only the absorption method is in accordance with GAAP . \n\n Variable Costing Versus Absorption Costing Methods \n\n The difference between the absorption and variable costing methods centers on the treatment of fixed manufacturing overhead costs. Absorption costing “absorbs” all of the costs used in manufacturing and includes fixed manufacturing overhead as product costs. Absorption costing is in accordance with GAAP, because the product cost includes fixed overhead. Variable costing considers the variable overhead costs and does not consider fixed overhead as part of a product’s cost. It is not in accordance with GAAP, because fixed overhead is treated as a period cost and is not included in the cost of the product. \n\n Concepts In Practice Absorbing Costs through Overproduction While companies use absorption costing for their financial statements, many also use variable costing for decision-making. The Big Three auto companies made decisions based on absorption costing, and the result was the manufacturing of more vehicles than the market demanded. Why? With absorption costing, the fixed overhead costs, such as marketing, were allocated to inventory, and the larger the inventory, the lower was the unit cost of that overhead. For example, if a fixed cost of $1,000 is allocated to 500 units, the cost is $2 per unit. But if there are 2,000 units, the per-unit cost is $0.50. While this was not the only reason for manufacturing too many cars, it kept the period costs hidden among the manufacturing costs. Using variable costing would have kept the costs separate and led to different decisions. \n\n Deferred Costs \n\n Absorption costing considers all fixed overhead as part of a product’s cost and assigns it to the product. This treatment means that as inventories increase and are possibly carried over from the year of production to actual sales of the units in the next year, the company allocates a portion of the fixed manufacturing overhead costs from the current period to future periods. \n\n Carrying over inventories and overhead costs is reflected in the ending inventory balances at the end of the production period, which become the beginning inventory balances at the start of the next period. It is anticipated that the units that were carried over will be sold in the next period. If the units are not sold, the costs will continue to be included in the costs of producing the units until they are sold. Finally, at the point of sale, whenever it happens, these deferred production costs, such as fixed overhead, become part of the costs of goods sold and flow through to the income statement in the period of the sale. This treatment is based on the expense recognition principle , which is one of the cornerstones of accrual accounting and is why the absorption method follows GAAP. The principle states that expenses should be recognized in the period in which revenues are incurred. Including fixed overhead as a cost of the product ensures the fixed overhead is expensed (as part of cost of goods sold) when the sale is reported. \n\n For example, assume a new company has fixed overhead of $12,000 and manufactures 10,000 units. Direct materials cost is $3 per unit, direct labor is $15 per unit, and the variable manufacturing overhead is $7 per unit. Under absorption costing, the amount of fixed overhead in each unit is $1.20 ($12,000/10,000 units); variable costing does not include any fixed overhead as part of the cost of the product. Figure 6.11 shows the cost to produce the 10,000 units using absorption and variable costing. \n\n Assume each unit is sold for $33 each, so sales are $330,000 for the year. If the entire finished goods inventory is sold, the income is the same for both the absorption and variable cost methods. The difference is that the absorption cost method includes fixed overhead as part of the cost of goods sold, while the variable cost method includes it as an administrative cost, as shown in Figure 6.12 . When the entire inventory is sold, the total fixed cost is expensed as the cost of goods sold under the absorption method or it is expensed as an administrative cost under the variable method; net income is the same under both methods. \n\n Now assume that 8,000 units are sold and 2,000 are still in finished goods inventory at the end of the year. The cost of the fixed overhead expensed on the income statement as cost of goods sold is $9,600 ($1.20/unit × 8,000 units), and the fixed overhead cost remaining in finished goods inventory is $2,400 ($1.20/unit × 2,000 units). The amount of the fixed overhead paid by the company is not totally expensed, because the number of units in ending inventory has increased. Eventually, the fixed overhead cost will be expensed when the inventory is sold in the next period. Figure 6.13 shows the cost to produce the 8,000 units of inventory that became cost of goods sold and the 2,000 units that remain in ending inventory. \n\n If the 8,000 units are sold for $33 each, the difference between absorption costing and variable costing is a timing difference. Under absorption costing, the 2,000 units in ending inventory include the $1.20 per unit share, or $2,400 of fixed cost. That cost will be expensed when the inventory is sold and accounts for the difference in net income under absorption and variable costing, as shown in Figure 6.14 . \n\n Under variable costing, the fixed overhead is not considered a product cost and would not be assigned to ending inventory. The fixed overhead would have been expensed on the income statement as a period cost. \n\n Inventory Differences \n\n Because absorption costing defers costs, the ending inventory figure differs from that calculated using the variable costing method. As shown in Figure 6.13 , the inventory figure under absorption costing considers both variable and fixed manufacturing costs, whereas under variable costing, it only includes the variable manufacturing costs. \n\n Suitability for Cost-Volume-Profit Analysis \n\n Using the absorption costing method on the income statement does not easily provide data for cost-volume-profit (CVP) computations. In the previous example, the fixed overhead cost per unit is $1.20 based on an activity of 10,000 units. If the company estimated 12,000 units, the fixed overhead cost per unit would decrease to $1 per unit. This calculation is possible, but it must be done multiple times each time the volume of activity changes in order to provide accurate data, as CVP analysis makes no distinction between variable costing and absorption costing income statements. \n\n Your Turn Comparing Variable and Absorption Methods A company expects to manufacture 7,000 units. Its direct material costs are $10 per unit, direct labor is $9 per unit, and variable overhead is $3 per unit. The fixed overhead is estimated at $49,000. How much would each unit cost under both the variable method and the absorption method? \n\n Solution \n\n The variable cost per unit is $22 (the total of direct material, direct labor, and variable overhead). The absorption cost per unit is the variable cost ($22) plus the per-unit cost of $7 ($49,000/7,000 units) for the fixed overhead, for a total of $29. \n\n Advantages and Disadvantages of the Variable Costing Method \n\n Variable costing only includes the product costs that vary with output, which typically include direct material, direct labor, and variable manufacturing overhead. Fixed overhead is not considered a product cost under variable costing. Fixed manufacturing overhead is still expensed on the income statement, but it is treated as a period cost charged against revenue for each period. It does not include a portion of fixed overhead costs that remains in inventory and is not expensed, as in absorption costing. \n\n If absorption costing is the method acceptable for financial reporting under GAAP, why would management prefer variable costing? Advocates of variable costing argue that the definition of fixed costs holds, and fixed manufacturing overhead costs will be incurred regardless of whether anything is actually produced. They also argue that fixed manufacturing overhead costs are true period expenses and have no future service potential, since incurring them now has no effect on whether these costs will have to be incurred again in the future. \n\n Advantages of the variable approach are: \n\n More useful for CVP analysis . Variable costing statements provide data that are immediately useful for CVP analysis because fixed and variable overhead are separate items. Computations from financial statements prepared with absorption costing need computations to break out the fixed and variable costs from the product costs. \n\n Income is not affected by changes in production volume . Fixed overhead is treated as a period cost and does not vary as the volume of inventory changes. This results in income increasing in proportion to sales, which may not happen under absorption costing. Under absorption costing, the fixed overhead assigned to a cost changes as the volume changes. Therefore, the reported net income changes with production, since fixed costs are spread across the changing number of units. This can distort the income picture and may even result in income moving in an opposite direction from sales. \n\n Understandability . Managers may find it easier to understand variable costing reports because overhead changes with the cost driver. \n\n Fixed costs are more visible . Variable costing emphasizes the impact fixed costs have on income. The total amount of fixed costs for the period is reported after gross profit. This emphasizes the direct impact fixed costs have on net income, whereas in absorption costing, fixed costs are included as product costs and thus are part of cost of goods sold, which is a determinant of gross profit. \n\n Margins are less distorted . Gross margins are not distorted by the allocation of common fixed costs. This facilitates appraisal of the profitability of products, customers, and business segments. Common fixed costs , sometimes called allocated fixed costs, are costs of the organization that are shared by the various revenue-generating components of the business, such as divisions. Examples of these costs include the chief executive officer (CEO) salary and corporate headquarter costs, such as rent and insurance. These overhead costs are typically allocated to various components of the organization, such as divisions or production facilities. This is necessary, because these costs are needed for doing business but are generated by a part of the company that does not directly generate revenues to offset these costs. The company’s revenues are generated by the goods that are produced and sold by the various divisions of the company. \n\n Control is facilitated . Variable costing considers only variable production costs and facilitates the use of control mechanisms such as flexible budgets that are based on differing levels of production and therefore designed around variable costs, since fixed costs do not change within a relevant range of production. \n\n Incremental analysis is more straightforward . Variable cost corresponds closely with the current out-of-pocket expenditure necessary to manufacture goods and can therefore be used more readily in incremental analysis. \n\n While the variable cost method helps management make decisions, especially when the number of units in ending inventory fluctuates, there are some disadvantages: \n\n Financial reporting . The variable cost method is not acceptable for financial reporting under GAAP. GAAP requires expenses to be recognized in the same period as the related revenue, and the variable method expenses fixed overhead as a period cost regardless of how much inventory remains. \n\n Tax reporting . Tax laws in the United States and many other countries do not allow variable costing and require absorption costing. \n\n Advantages and Disadvantages of the Absorption Costing Method \n\n Under the absorption costing method, all costs of production, whether fixed or variable, are considered product costs. This means that absorption costing allocates a portion of fixed manufacturing overhead to each product. \n\n Advocates of absorption costing argue that fixed manufacturing overhead costs are essential to the production process and are an actual cost of the product. They further argue that costs should be categorized by function rather than by behavior, and these costs must be included as a product cost regardless of whether the cost is fixed or variable. \n\n The advantages of absorption costing include: \n\n Product cost . Absorption costing includes fixed overhead as part of the inventory cost, and it is expensed as cost of goods sold when inventory is sold. This represents a more complete list of costs involved in producing a product. \n\n Financial reporting . Absorption costing is the acceptable reporting method under GAAP. \n\n Tax reporting . Absorption costing is the method required for tax preparation in the United States and many other countries. \n\n While financial and tax reporting are the main advantages of absorption costing, there is one distinct disadvantage: \n\n Difficulty in understanding . The absorption costing method does not list the incremental fixed overhead costs and is more difficult to understand and analyze as compared to variable costing. \n\n Ethical Considerations Cost Accounting for Ethical Business Managers An ethical and evenhanded approach to providing clear and informative financial information regarding costing is the goal of the ethical accountant. Ethical business managers understand the benefits of using the appropriate costing systems and methods. The accountant’s entire business organization needs to understand that the costing system is created to provide efficiency in assisting in making business decisions. Determining the appropriate costing system and the type of information to be provided to management goes beyond providing just accounting information. The costing system should provide the organization’s management with factual and true financial information regarding the organization’s operations and the performance of the organization. Unethical business managers can game the costing system by unfairly or unscrupulously influencing the outcome of the costing system’s reports. \n\n Comparing the Operating Income Statements for Both Methods Assuming No Ending Inventory in the First Year, and the Existence of Ending Inventory in the Second Year \n\n In order to understand how to prepare income statements using both methods, consider a scenario in which a company has no ending inventory in the first year but does have ending inventory in the second year. Outdoor Nation, a manufacturer of residential, tabletop propane heaters, wants to determine whether absorption costing or variable costing is better for internal decision-making. It manufactures 5,000 units annually and sells them for $15 per unit. The total of direct material, direct labor, and variable overhead is $5 per unit with an additional $1 in variable sales cost paid when the units are sold. Additionally, fixed overhead is $15,000 per year, and fixed sales and administrative expenses are $21,000 per year. \n\n Production is estimated to hold steady at 5,000 units per year, while sales estimates are projected to be 5,000 units in year 1; 4,000 units in year 2; and 6,000 in year 3. \n\n Under absorption costing, the ending inventory costs include all manufacturing costs, including overhead. If fixed overhead is $15,000 per year and 5,000 units are manufactured each year, the fixed overhead per unit is $3: \n\n $15,000 5,000 units = $3 per unit $15,000 5,000 units = $3 per unit \n\n The projected income statement using absorption costing is shown in Figure 6.15 : \n\n In variable costing, the fixed overhead is not included in the cost of goods sold even if it relates to manufacturing. As a result, the net income under variable costing differs from absorption costing by the same amount as inventory differential. The projected income under variable costing is shown in Figure 6.16 : \n\n The difference between the methods is attributable to the fixed overhead. Therefore, the methods can be reconciled with each other, as shown in Figure 6.17 . \n\n Each method results in different amounts for net income when the inventory amounts change. More specifically, the effects on income are: \n\n Sales and Production equal. When a company sells the same quantity of products produced during the period, the resulting net income will be identical whether absorption costing or variable costing is used. When sales equals production, all manufacturing costs are accounted for in net income, and none of the costs are waiting in finished goods inventory to be recognized in a future period. Remember, with absorption costing, all manufacturing costs are added to the cost of the product during the work in process phase; thus, as the goods are sold, all costs have been accounted for. With variable costing, only the variable costs or production are added to the cost of the product during the work in process phase, and the fixed costs are expensed in the period in which they are incurred. Thus, in the example where sales and production are equal, all costs have been accounted for since all of the produced inventory has moved through cost of goods sold. This means that net income under absorption costing would be the same as net income under variable costing. \n\n Sales less than Production . When a company produces more than it sells, net income will be less under variable costing than under absorption costing. In this scenario, there will be a buildup, or an increase, in inventory from the beginning of the period to the end of the period. Under variable costing, fixed manufacturing costs are still in the finished goods inventory account. But under absorption costing, those fixed costs have been expensed during the current production period and thus have reduced net income. \n\n Sales greater than Production. When a company sells more than it produces during the current period, this indicates it is selling goods produced in a prior period. This will result in net income under variable costing being greater than under absorption costing. With absorption costing, all manufacturing costs are captured in the finished goods inventory account, and as those goods are sold, those costs become expenses. Selling items that were produced in a prior period defers the recognition of the costs of those products until the future period in which they are sold. Variable costing results in all of the variable costs associated with the sold products being in the current period net income, but only the current period fixed expenses would be included in the current period net income. The fixed expenses associated with the items produced in a prior period were recognized in the period in which they were incurred, not the period in which the products are sold. This results in fewer expenses and therefore greater income with the variable cost method. \n\n Effect of differences in Sales and Production Long Term. The differences between net income generated under absorption costing and variable costing will be almost zero over the long run, as all costs associated with the production of goods will eventually be recognized in net income. The use of absorption versus variable costing creates more of a timing issue for the recognition of fixed expenses, and this is why net income would vary from period to period under the two methods but in the long run would not. In addition, absorption costing does allow for manipulation of income by managers through overproduction. Increasing production at year-end results in a higher net income than if the additional goods had not been produced, since increasing the number of units decreases the fixed cost per unit. Under absorption costing, these fixed costs follow the units produced and do not become a part of cost of goods sold until they are sold. Instead, a portion of the fixed costs is in the inventory accounts. Why would a manager want to manipulate income by overproducing? If the manager’s annual bonus or other compensation is linked to net income, then the manager may be motivated to overproduce in order to increase the potential for or the amount of a bonus. If the level of sales remain constant while manipulating the production level, such an action would increase the company’s expenses (including the amount of bonus) while not increasing its revenue. Barring any other justification for the increase in production, such an action by the manager would typically be considered an ethical violation, since the manager’s actions would be in the manager’s best interests, but contrary to the best interests of the company. \n\n Link to Learning \n\n Absorption costing is not as well understood as variable costing because of its financial statement limitations. But understanding how it can help management make decisions is very important. See the Strategic CFO forum on Absorption Cost Accounting that helps managers understand its uses to learn more. "}}},{"rowIdx":80,"cells":{"bname":{"kind":"string","value":"u.s._history"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 12.1 The Economics of Cotton \n\n In the years before the Civil War, the South produced the bulk of the world’s supply of cotton. The Mississippi River Valley slave states became the epicenter of cotton production, an area of frantic economic activity where the landscape changed dramatically as land was transformed from pinewoods and swamps into cotton fields. Cotton’s profitability relied on the institution of slavery, which generated the product that fueled cotton mill profits in the North. When the international slave trade was outlawed in 1808, the domestic slave trade exploded, providing economic opportunities for Whites involved in many aspects of the trade and increasing the possibility of enslaved people’s dislocation and separation from kin and friends. Although the larger American and Atlantic markets relied on southern cotton in this era, the South depended on these other markets for food, manufactured goods, and loans. Thus, the market revolution transformed the South just as it had other regions. \n\n 12.2 African Americans in the Antebellum United States \n\n Slave labor in the antebellum South generated great wealth for plantation owners. Enslaved people, in contrast, endured daily traumas as human property. Enslaved people resisted their condition in a variety of ways, and many found some solace in Christianity and the communities they created in the slave quarters. While some free Black people achieved economic prosperity and even became slaveholders themselves, the vast majority found themselves restricted by the same White-supremacist assumptions upon which the institution of slavery was based. \n\n 12.3 Wealth and Culture in the South \n\n Although a small White elite owned the vast majority of enslaved people in the South, and most other White people could only aspire to slaveholders’ wealth and status, slavery shaped the social life of all White southerners in profound ways. Southern culture valued a behavioral code in which men’s honor, based on the domination of others and the protection of southern White womanhood, stood as the highest good. Slavery also decreased class tensions, binding Whites together on the basis of race despite their inequalities of wealth. Several defenses of slavery were prevalent in the antebellum era, including Calhoun’s argument that the South’s “concurrent majority” could overrule federal legislation deemed hostile to southern interests; the notion that slaveholders’ care of their chattel made the enslaved better off than wage workers in the North; and the profoundly racist ideas underlying polygenism. \n\n 12.4 The Filibuster and the Quest for New Slave States \n\n The decade of the 1850s witnessed various schemes to expand the American empire of slavery. The Ostend Manifesto articulated the right of the United States to forcefully seize Cuba if Spain would not sell it, while filibuster expeditions attempted to annex new slave states without the benefit of governmental approval. Those who pursued the goal of expanding American slavery believed they embodied the true spirit of White racial superiority. "},"intro":{"kind":"string","value":" Chapter Outline 12.1 The Economics of Cotton 12.2 African Americans in the Antebellum United States 12.3 Wealth and Culture in the South 12.4 The Filibuster and the Quest for New Slave States Introduction \n\n Nine new slave states entered the Union between 1789 and 1860, rapidly expanding and transforming the South into a region of economic growth built on slave labor. In the image above ( Figure 12.1 ), innumerable enslaved workers load cargo onto a steamship in the Port of New Orleans, the commercial center of the antebellum South, while two well-dressed White men stand by talking. Commercial activity extends as far as the eye can see. \n\n By the mid-nineteenth century, southern commercial centers like New Orleans had become home to the greatest concentration of wealth in the United States. While most White southerners did not own hold, they aspired to join the ranks of elite slaveholders, who played a key role in the politics of both the South and the nation. Meanwhile, slavery shaped the culture and society of the South, which rested on a racial ideology of White supremacy and a vision of the United States as a White man’s republic. Enslaved people endured the traumas of slavery by creating their own culture and using the Christian message of redemption to find hope for a world of freedom without violence. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"New Orleans had been part of the French empire before the United States purchased it , along with the rest of the Louisiana Territory , in 1803 . <hl> In the first half of the nineteenth century , it rose in prominence and importance largely because of the cotton boom , steam-powered river traffic , and its strategic position near the mouth of the Mississippi River . <hl> Steamboats moved down the river transporting cotton grown on plantations along the river and throughout the South to the port at New Orleans . From there , the bulk of American cotton went to Liverpool , England , where it was sold to British manufacturers who ran the cotton mills in Manchester and elsewhere . This lucrative international trade brought new wealth and new residents to the city . By 1840 , New Orleans alone had 12 percent of the nation ’ s total banking capital , and visitors often commented on the great cultural diversity of the city . In 1835 , Joseph Holt Ingraham wrote : “ Truly does New-Orleans represent every other city and nation upon earth . I know of none where is congregated so great a variety of the human species . ” Slave labor , cotton , and the steamship transformed the city from a relatively isolated corner of North America in the eighteenth century to a thriving metropolis that rivaled New York in importance ( Figure 12.5 ) . Almost no cotton was grown in the United States in 1787 , the year the federal constitution was written . <hl> However , following the War of 1812 , a huge increase in production resulted in the so-called cotton boom , and by midcentury , cotton became the key cash crop ( a crop grown to sell rather than for the farmer ’ s sole use ) of the southern economy and the most important American commodity . <hl> <hl> By 1850 , of the 3.2 million enslaved people in the country ’ s fifteen slave states , 1.8 million were producing cotton ; by 1860 , enslaved labor was producing over two billion pounds of cotton per year . <hl> Indeed , American cotton soon made up two-thirds of the global supply , and production continued to soar . <hl> By the time of the Civil War , South Carolina politician James Hammond confidently proclaimed that the North could never threaten the South because “ cotton is king . ” <hl>","hl_sentences":"In the first half of the nineteenth century , it rose in prominence and importance largely because of the cotton boom , steam-powered river traffic , and its strategic position near the mouth of the Mississippi River . However , following the War of 1812 , a huge increase in production resulted in the so-called cotton boom , and by midcentury , cotton became the key cash crop ( a crop grown to sell rather than for the farmer ’ s sole use ) of the southern economy and the most important American commodity . By 1850 , of the 3.2 million enslaved people in the country ’ s fifteen slave states , 1.8 million were producing cotton ; by 1860 , enslaved labor was producing over two billion pounds of cotton per year . By the time of the Civil War , South Carolina politician James Hammond confidently proclaimed that the North could never threaten the South because “ cotton is king . ”","question":{"cloze_format":"___ was not one of the effects of the cotton boom.","normal_format":"Which of the following was not one of the effects of the cotton boom?","question_choices":["U.S. trade increased with France and Spain.","Northern manufacturing expanded.","The need for slave labor grew.","Port cities like New Orleans expanded."],"question_id":"fs-idm225454704","question_text":"Which of the following was not one of the effects of the cotton boom?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"the rise of a thriving domestic slave trade"},"bloom":null,"hl_context":"<hl> As discussed above , after centuries of slave trade with West Africa , Congress banned the further importation of enslaved Africans beginning in 1808 . <hl> <hl> The domestic slave trade then expanded rapidly . <hl> As the cotton trade grew in size and importance , so did the domestic slave trade ; the cultivation of cotton gave new life and importance to slavery , increasing the value of enslaved individuals . To meet the South ’ s fierce demand for labor , American smugglers illegally transferred captives through Florida and later through Texas . Many more enslaved Africans arrived illegally from Cuba ; indeed , Cubans relied on the smuggling of enslaved people to prop up their finances . The largest number of enslaved people after 1808 , however , came from the massive , legal internal slave market in which slave states in the Upper South sold enslaved men , women , and children to states in the Lower South . For the enslaved , the domestic trade presented the full horrors of slavery as children were ripped from their mothers and fathers and families destroyed , creating heartbreak and alienation . <hl> In 1807 , the U . S . Congress abolished the foreign slave trade , a ban that went into effect on January 1 , 1808 . <hl> <hl> After this date , importing captives from Africa became illegal in the United States . <hl> <hl> While smuggling continued to occur , the end of the international slave trade meant that enslaved domestic people were in very high demand . <hl> Fortunately for Americans whose wealth depended upon the exploitation of slave labor , a fall in the price of tobacco had caused landowners in the Upper South to reduce their production of this crop and use more of their land to grow wheat , which was far more profitable . While tobacco was a labor-intensive crop that required many people to cultivate it , wheat was not . Former tobacco farmers in the older states of Virginia and Maryland found themselves with “ surplus ” enslaved people whom they were obligated to feed , clothe , and shelter . Some slaveholders responded to this situation by releasing enslaved people ; far more decided to sell their excess bondsmen . Virginia and Maryland therefore took the lead in the domestic slave trade , the trading of enslaved people within the borders of the United States .","hl_sentences":"As discussed above , after centuries of slave trade with West Africa , Congress banned the further importation of enslaved Africans beginning in 1808 . The domestic slave trade then expanded rapidly . In 1807 , the U . S . Congress abolished the foreign slave trade , a ban that went into effect on January 1 , 1808 . After this date , importing captives from Africa became illegal in the United States . While smuggling continued to occur , the end of the international slave trade meant that enslaved domestic people were in very high demand .","question":{"cloze_format":"The abolition of the foreign slave trade in 1807 led to _______.","normal_format":"What did the abolition of the foreign slave trade in 1807 lead to?","question_choices":["a dramatic decrease in the price and demand for enslaved people","the rise of a thriving domestic slave trade","a reform movement calling for the complete end to slavery in the United States","the decline of cotton production"],"question_id":"fs-idm179266624","question_text":"The abolition of the foreign slave trade in 1807 led to _______."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"property"},"bloom":null,"hl_context":"Below the wealthy planters were the yeoman farmers , or small landowners ( Figure 12.13 ) . Below yeomen were poor , landless White people , who made up the majority of White people in the South . These landless White men dreamed of owning land and enslaving people and served as slave overseers , drivers , and traders in the southern economy . In fact , owning land and enslaved people provided one of the only opportunities for upward social and economic mobility . <hl> In the South , living the American dream meant enslaving people , producing cotton , and owning land . <hl> <hl> The selling of enslaved people was a major business enterprise in the antebellum South , representing a key part of the economy . <hl> <hl> White men invested substantial sums in enslaved people , carefully calculating the annual returns they could expect from each enslaved person as well as the possibility of greater profits through natural increase . <hl> The domestic slave trade was highly visible , and like the infamous Middle Passage that brought captive Africans to the Americas , it constituted an equally disruptive and horrifying journey now called the second middle passage . Between 1820 and 1860 , White American traders sold a million or more captives in the domestic slave market . Groups of enslaved people were transported by ship from places like Virginia , a state that specialized in raising enslaved people for sale , to New Orleans , where they were sold to planters in the Mississippi Valley . Others made the overland trek from older states like North Carolina to new and booming Deep South states like Alabama . <hl> In addition to cotton , the great commodity of the antebellum South was human chattel . <hl> <hl> Slavery was the cornerstone of the southern economy . <hl> By 1850 , about 3.2 million enslaved people labored in the United States , 1.8 million of whom worked in the cotton fields . They faced arbitrary power abuses from Whites ; they coped by creating family and community networks . Storytelling , song , and Christianity also provided solace and allowed enslaved individuals to develop their own interpretations of their condition .","hl_sentences":"In the South , living the American dream meant enslaving people , producing cotton , and owning land . The selling of enslaved people was a major business enterprise in the antebellum South , representing a key part of the economy . White men invested substantial sums in enslaved people , carefully calculating the annual returns they could expect from each enslaved person as well as the possibility of greater profits through natural increase . In addition to cotton , the great commodity of the antebellum South was human chattel . Slavery was the cornerstone of the southern economy .","question":{"cloze_format":"Under the law in the antebellum South, enslaved people were ________.","normal_format":"Under the law in the antebellum South, what were enslaved people?","question_choices":["servants","animals","property","indentures"],"question_id":"fs-idm105747888","question_text":"Under the law in the antebellum South, enslaved people were ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"enslaved no one"},"bloom":null,"hl_context":"The South prospered , but its wealth was very unequally distributed . Upward social mobility did not exist for the millions of enslaved people who produced a good portion of the nation ’ s wealth , while poor southern White people envisioned a day when they might rise enough in the world to own enslaved people of their own . Because of the cotton boom , there were more millionaires per capita in the Mississippi River Valley by 1860 than anywhere else in the United States . <hl> However , in that same year , only 3 percent of White people enslaved more than fifty people , and two-thirds of White households in the South did not enslave any people at all ( Figure 12.11 ) . <hl> <hl> Distribution of wealth in the South became less democratic over time ; fewer Whites enslaved people in 1860 than in 1840 . <hl>","hl_sentences":"However , in that same year , only 3 percent of White people enslaved more than fifty people , and two-thirds of White households in the South did not enslave any people at all ( Figure 12.11 ) . Distribution of wealth in the South became less democratic over time ; fewer Whites enslaved people in 1860 than in 1840 .","question":{"cloze_format":"The largest group of Whites in the South _______.","normal_format":"Which of the following is correct about the largest group of Whites in the South?","question_choices":["enslaved no one","enslaved between one and nine people each","enslaved between ten and ninety-nine people each","enslaved over one hundred people each"],"question_id":"fs-idp244628928","question_text":"The largest group of Whites in the South _______."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Calhoun ’ s idea of the concurrent majority found full expression in his 1850 essay “ Disquisition on Government . ” In this treatise , he wrote about government as a necessary means to ensure the preservation of society , since society existed to “ preserve and protect our race . ” If government grew hostile to society , then a concurrent majority had to take action , including forming a new government . <hl> “ Disquisition on Government ” advanced a profoundly anti-democratic argument . It illustrates southern leaders ’ intense suspicion of democratic majorities and their ability to effect legislation that would challenge southern interests . As the nation expanded in the 1830s and 1840s , the writings of abolitionists — a small but vocal group of northerners committed to ending slavery — reached a larger national audience . White southerners responded by putting forth arguments in defense of slavery , their way of life , and their honor . Calhoun became a leading political theorist defending slavery and the rights of the South , which he saw as containing an increasingly embattled minority . <hl> He advanced the idea of a concurrent majority , a majority of a separate region ( that would otherwise be in the minority of the nation ) with the power to veto or disallow legislation put forward by a hostile majority . <hl>","hl_sentences":"Calhoun ’ s idea of the concurrent majority found full expression in his 1850 essay “ Disquisition on Government . ” In this treatise , he wrote about government as a necessary means to ensure the preservation of society , since society existed to “ preserve and protect our race . ” If government grew hostile to society , then a concurrent majority had to take action , including forming a new government . He advanced the idea of a concurrent majority , a majority of a separate region ( that would otherwise be in the minority of the nation ) with the power to veto or disallow legislation put forward by a hostile majority .","question":{"cloze_format":"John C. Calhoun argued for greater rights for southerners because of ___.","normal_format":"John C. Calhoun argued for greater rights for southerners with which idea?","question_choices":["polygenism","nullification","concurrent majority","paternalism"],"question_id":"fs-idp257500480","question_text":"John C. Calhoun argued for greater rights for southerners with which idea?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Filibustering plots picked up pace in the 1850s as the drive for expansion continued . <hl> <hl> Slaveholders looked south to the Caribbean , Mexico , and Central America , hoping to add new slave states . <hl> Spanish Cuba became the objective of many American slaveholders in the 1850s , as debate over the island dominated the national conversation . Many who urged its annexation believed Cuba had to be made part of the United States to prevent it from going the route of Haiti , with enslaved Black people overthrowing their captors and creating another Black republic , a prospect horrifying to many in the United States . Americans also feared that the British , who had an interest in the sugar island , would make the first move and snatch Cuba from the United States . Since Britain had outlawed slavery in its colonies in 1833 , Black people on the island of Cuba would then be free . <hl> Southern expansionists had spearheaded the drive to add more territory to the United States . <hl> They applauded the Louisiana Purchase and fervently supported Native American removal , the annexation of Texas , and the Mexican-American War . <hl> Drawing inspiration from the annexation of Texas , proslavery expansionists hoped to replicate that feat by bringing Cuba and other territories into the United States and thereby enlarging the American empire of slavery . <hl>","hl_sentences":"Filibustering plots picked up pace in the 1850s as the drive for expansion continued . Slaveholders looked south to the Caribbean , Mexico , and Central America , hoping to add new slave states . Southern expansionists had spearheaded the drive to add more territory to the United States . Drawing inspiration from the annexation of Texas , proslavery expansionists hoped to replicate that feat by bringing Cuba and other territories into the United States and thereby enlarging the American empire of slavery .","question":{"cloze_format":"Southern expansionists conducted filibuster expeditions ___.","normal_format":"Why did southern expansionists conduct filibuster expeditions?","question_choices":["to gain political advantage","to annex new slave states","to prove they could raise an army","to map unknown territories"],"question_id":"fs-idp53796144","question_text":"Why did southern expansionists conduct filibuster expeditions?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"Cuba"},"bloom":null,"hl_context":"<hl> Controversy around the Ostend Manifesto caused President Pierce to step back from the plan to take Cuba . <hl> After his election , President Buchanan , despite his earlier expansionist efforts , denounced filibustering as the action of pirates . Filibustering caused an even wider gulf between the North and the South ( Figure 12.18 ) .","hl_sentences":"Controversy around the Ostend Manifesto caused President Pierce to step back from the plan to take Cuba .","question":{"cloze_format":"The Controversy at the heart of the Ostend Manifesto centered on the fate of ___.","normal_format":"On the fate of what the controversy at the heart of the Ostend Manifesto was centered?","question_choices":["Ostend, Belgium","Nicaragua","Cuba","Louisiana"],"question_id":"fs-idm217777168","question_text":"The controversy at the heart of the Ostend Manifesto centered on the fate of:"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"New Orleans had been part of the French empire before the United States purchased it , along with the rest of the Louisiana Territory , in 1803 . <hl> In the first half of the nineteenth century , it rose in prominence and importance largely because of the cotton boom , steam-powered river traffic , and its strategic position near the mouth of the Mississippi River . <hl> Steamboats moved down the river transporting cotton grown on plantations along the river and throughout the South to the port at New Orleans . From there , the bulk of American cotton went to Liverpool , England , where it was sold to British manufacturers who ran the cotton mills in Manchester and elsewhere . This lucrative international trade brought new wealth and new residents to the city . By 1840 , New Orleans alone had 12 percent of the nation ’ s total banking capital , and visitors often commented on the great cultural diversity of the city . In 1835 , Joseph Holt Ingraham wrote : “ Truly does New-Orleans represent every other city and nation upon earth . I know of none where is congregated so great a variety of the human species . ” Slave labor , cotton , and the steamship transformed the city from a relatively isolated corner of North America in the eighteenth century to a thriving metropolis that rivaled New York in importance ( Figure 12.5 ) . Almost no cotton was grown in the United States in 1787 , the year the federal constitution was written . <hl> However , following the War of 1812 , a huge increase in production resulted in the so-called cotton boom , and by midcentury , cotton became the key cash crop ( a crop grown to sell rather than for the farmer ’ s sole use ) of the southern economy and the most important American commodity . <hl> <hl> By 1850 , of the 3.2 million enslaved people in the country ’ s fifteen slave states , 1.8 million were producing cotton ; by 1860 , enslaved labor was producing over two billion pounds of cotton per year . <hl> Indeed , American cotton soon made up two-thirds of the global supply , and production continued to soar . <hl> By the time of the Civil War , South Carolina politician James Hammond confidently proclaimed that the North could never threaten the South because “ cotton is king . ” <hl>\",\n \"hl_sentences\": \"In the first half of the nineteenth century , it rose in prominence and importance largely because of the cotton boom , steam-powered river traffic , and its strategic position near the mouth of the Mississippi River . However , following the War of 1812 , a huge increase in production resulted in the so-called cotton boom , and by midcentury , cotton became the key cash crop ( a crop grown to sell rather than for the farmer ’ s sole use ) of the southern economy and the most important American commodity . By 1850 , of the 3.2 million enslaved people in the country ’ s fifteen slave states , 1.8 million were producing cotton ; by 1860 , enslaved labor was producing over two billion pounds of cotton per year . By the time of the Civil War , South Carolina politician James Hammond confidently proclaimed that the North could never threaten the South because “ cotton is king . ”\",\n \"question\": {\n \"cloze_format\": \"___ was not one of the effects of the cotton boom.\",\n \"normal_format\": \"Which of the following was not one of the effects of the cotton boom?\",\n \"question_choices\": [\n \"U.S. trade increased with France and Spain.\",\n \"Northern manufacturing expanded.\",\n \"The need for slave labor grew.\",\n \"Port cities like New Orleans expanded.\"\n ],\n \"question_id\": \"fs-idm225454704\",\n \"question_text\": \"Which of the following was not one of the effects of the cotton boom?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"the rise of a thriving domestic slave trade\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> As discussed above , after centuries of slave trade with West Africa , Congress banned the further importation of enslaved Africans beginning in 1808 . <hl> <hl> The domestic slave trade then expanded rapidly . <hl> As the cotton trade grew in size and importance , so did the domestic slave trade ; the cultivation of cotton gave new life and importance to slavery , increasing the value of enslaved individuals . To meet the South ’ s fierce demand for labor , American smugglers illegally transferred captives through Florida and later through Texas . Many more enslaved Africans arrived illegally from Cuba ; indeed , Cubans relied on the smuggling of enslaved people to prop up their finances . The largest number of enslaved people after 1808 , however , came from the massive , legal internal slave market in which slave states in the Upper South sold enslaved men , women , and children to states in the Lower South . For the enslaved , the domestic trade presented the full horrors of slavery as children were ripped from their mothers and fathers and families destroyed , creating heartbreak and alienation . <hl> In 1807 , the U . S . Congress abolished the foreign slave trade , a ban that went into effect on January 1 , 1808 . <hl> <hl> After this date , importing captives from Africa became illegal in the United States . <hl> <hl> While smuggling continued to occur , the end of the international slave trade meant that enslaved domestic people were in very high demand . <hl> Fortunately for Americans whose wealth depended upon the exploitation of slave labor , a fall in the price of tobacco had caused landowners in the Upper South to reduce their production of this crop and use more of their land to grow wheat , which was far more profitable . While tobacco was a labor-intensive crop that required many people to cultivate it , wheat was not . Former tobacco farmers in the older states of Virginia and Maryland found themselves with “ surplus ” enslaved people whom they were obligated to feed , clothe , and shelter . Some slaveholders responded to this situation by releasing enslaved people ; far more decided to sell their excess bondsmen . Virginia and Maryland therefore took the lead in the domestic slave trade , the trading of enslaved people within the borders of the United States .\",\n \"hl_sentences\": \"As discussed above , after centuries of slave trade with West Africa , Congress banned the further importation of enslaved Africans beginning in 1808 . The domestic slave trade then expanded rapidly . In 1807 , the U . S . Congress abolished the foreign slave trade , a ban that went into effect on January 1 , 1808 . After this date , importing captives from Africa became illegal in the United States . While smuggling continued to occur , the end of the international slave trade meant that enslaved domestic people were in very high demand .\",\n \"question\": {\n \"cloze_format\": \"The abolition of the foreign slave trade in 1807 led to _______.\",\n \"normal_format\": \"What did the abolition of the foreign slave trade in 1807 lead to?\",\n \"question_choices\": [\n \"a dramatic decrease in the price and demand for enslaved people\",\n \"the rise of a thriving domestic slave trade\",\n \"a reform movement calling for the complete end to slavery in the United States\",\n \"the decline of cotton production\"\n ],\n \"question_id\": \"fs-idm179266624\",\n \"question_text\": \"The abolition of the foreign slave trade in 1807 led to _______.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"property\"\n },\n \"bloom\": null,\n \"hl_context\": \"Below the wealthy planters were the yeoman farmers , or small landowners ( Figure 12.13 ) . Below yeomen were poor , landless White people , who made up the majority of White people in the South . These landless White men dreamed of owning land and enslaving people and served as slave overseers , drivers , and traders in the southern economy . In fact , owning land and enslaved people provided one of the only opportunities for upward social and economic mobility . <hl> In the South , living the American dream meant enslaving people , producing cotton , and owning land . <hl> <hl> The selling of enslaved people was a major business enterprise in the antebellum South , representing a key part of the economy . <hl> <hl> White men invested substantial sums in enslaved people , carefully calculating the annual returns they could expect from each enslaved person as well as the possibility of greater profits through natural increase . <hl> The domestic slave trade was highly visible , and like the infamous Middle Passage that brought captive Africans to the Americas , it constituted an equally disruptive and horrifying journey now called the second middle passage . Between 1820 and 1860 , White American traders sold a million or more captives in the domestic slave market . Groups of enslaved people were transported by ship from places like Virginia , a state that specialized in raising enslaved people for sale , to New Orleans , where they were sold to planters in the Mississippi Valley . Others made the overland trek from older states like North Carolina to new and booming Deep South states like Alabama . <hl> In addition to cotton , the great commodity of the antebellum South was human chattel . <hl> <hl> Slavery was the cornerstone of the southern economy . <hl> By 1850 , about 3.2 million enslaved people labored in the United States , 1.8 million of whom worked in the cotton fields . They faced arbitrary power abuses from Whites ; they coped by creating family and community networks . Storytelling , song , and Christianity also provided solace and allowed enslaved individuals to develop their own interpretations of their condition .\",\n \"hl_sentences\": \"In the South , living the American dream meant enslaving people , producing cotton , and owning land . The selling of enslaved people was a major business enterprise in the antebellum South , representing a key part of the economy . White men invested substantial sums in enslaved people , carefully calculating the annual returns they could expect from each enslaved person as well as the possibility of greater profits through natural increase . In addition to cotton , the great commodity of the antebellum South was human chattel . Slavery was the cornerstone of the southern economy .\",\n \"question\": {\n \"cloze_format\": \"Under the law in the antebellum South, enslaved people were ________.\",\n \"normal_format\": \"Under the law in the antebellum South, what were enslaved people?\",\n \"question_choices\": [\n \"servants\",\n \"animals\",\n \"property\",\n \"indentures\"\n ],\n \"question_id\": \"fs-idm105747888\",\n \"question_text\": \"Under the law in the antebellum South, enslaved people were ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"enslaved no one\"\n },\n \"bloom\": null,\n \"hl_context\": \"The South prospered , but its wealth was very unequally distributed . Upward social mobility did not exist for the millions of enslaved people who produced a good portion of the nation ’ s wealth , while poor southern White people envisioned a day when they might rise enough in the world to own enslaved people of their own . Because of the cotton boom , there were more millionaires per capita in the Mississippi River Valley by 1860 than anywhere else in the United States . <hl> However , in that same year , only 3 percent of White people enslaved more than fifty people , and two-thirds of White households in the South did not enslave any people at all ( Figure 12.11 ) . <hl> <hl> Distribution of wealth in the South became less democratic over time ; fewer Whites enslaved people in 1860 than in 1840 . <hl>\",\n \"hl_sentences\": \"However , in that same year , only 3 percent of White people enslaved more than fifty people , and two-thirds of White households in the South did not enslave any people at all ( Figure 12.11 ) . Distribution of wealth in the South became less democratic over time ; fewer Whites enslaved people in 1860 than in 1840 .\",\n \"question\": {\n \"cloze_format\": \"The largest group of Whites in the South _______.\",\n \"normal_format\": \"Which of the following is correct about the largest group of Whites in the South?\",\n \"question_choices\": [\n \"enslaved no one\",\n \"enslaved between one and nine people each\",\n \"enslaved between ten and ninety-nine people each\",\n \"enslaved over one hundred people each\"\n ],\n \"question_id\": \"fs-idp244628928\",\n \"question_text\": \"The largest group of Whites in the South _______.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Calhoun ’ s idea of the concurrent majority found full expression in his 1850 essay “ Disquisition on Government . ” In this treatise , he wrote about government as a necessary means to ensure the preservation of society , since society existed to “ preserve and protect our race . ” If government grew hostile to society , then a concurrent majority had to take action , including forming a new government . <hl> “ Disquisition on Government ” advanced a profoundly anti-democratic argument . It illustrates southern leaders ’ intense suspicion of democratic majorities and their ability to effect legislation that would challenge southern interests . As the nation expanded in the 1830s and 1840s , the writings of abolitionists — a small but vocal group of northerners committed to ending slavery — reached a larger national audience . White southerners responded by putting forth arguments in defense of slavery , their way of life , and their honor . Calhoun became a leading political theorist defending slavery and the rights of the South , which he saw as containing an increasingly embattled minority . <hl> He advanced the idea of a concurrent majority , a majority of a separate region ( that would otherwise be in the minority of the nation ) with the power to veto or disallow legislation put forward by a hostile majority . <hl>\",\n \"hl_sentences\": \"Calhoun ’ s idea of the concurrent majority found full expression in his 1850 essay “ Disquisition on Government . ” In this treatise , he wrote about government as a necessary means to ensure the preservation of society , since society existed to “ preserve and protect our race . ” If government grew hostile to society , then a concurrent majority had to take action , including forming a new government . He advanced the idea of a concurrent majority , a majority of a separate region ( that would otherwise be in the minority of the nation ) with the power to veto or disallow legislation put forward by a hostile majority .\",\n \"question\": {\n \"cloze_format\": \"John C. Calhoun argued for greater rights for southerners because of ___.\",\n \"normal_format\": \"John C. Calhoun argued for greater rights for southerners with which idea?\",\n \"question_choices\": [\n \"polygenism\",\n \"nullification\",\n \"concurrent majority\",\n \"paternalism\"\n ],\n \"question_id\": \"fs-idp257500480\",\n \"question_text\": \"John C. Calhoun argued for greater rights for southerners with which idea?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Filibustering plots picked up pace in the 1850s as the drive for expansion continued . <hl> <hl> Slaveholders looked south to the Caribbean , Mexico , and Central America , hoping to add new slave states . <hl> Spanish Cuba became the objective of many American slaveholders in the 1850s , as debate over the island dominated the national conversation . Many who urged its annexation believed Cuba had to be made part of the United States to prevent it from going the route of Haiti , with enslaved Black people overthrowing their captors and creating another Black republic , a prospect horrifying to many in the United States . Americans also feared that the British , who had an interest in the sugar island , would make the first move and snatch Cuba from the United States . Since Britain had outlawed slavery in its colonies in 1833 , Black people on the island of Cuba would then be free . <hl> Southern expansionists had spearheaded the drive to add more territory to the United States . <hl> They applauded the Louisiana Purchase and fervently supported Native American removal , the annexation of Texas , and the Mexican-American War . <hl> Drawing inspiration from the annexation of Texas , proslavery expansionists hoped to replicate that feat by bringing Cuba and other territories into the United States and thereby enlarging the American empire of slavery . <hl>\",\n \"hl_sentences\": \"Filibustering plots picked up pace in the 1850s as the drive for expansion continued . Slaveholders looked south to the Caribbean , Mexico , and Central America , hoping to add new slave states . Southern expansionists had spearheaded the drive to add more territory to the United States . Drawing inspiration from the annexation of Texas , proslavery expansionists hoped to replicate that feat by bringing Cuba and other territories into the United States and thereby enlarging the American empire of slavery .\",\n \"question\": {\n \"cloze_format\": \"Southern expansionists conducted filibuster expeditions ___.\",\n \"normal_format\": \"Why did southern expansionists conduct filibuster expeditions?\",\n \"question_choices\": [\n \"to gain political advantage\",\n \"to annex new slave states\",\n \"to prove they could raise an army\",\n \"to map unknown territories\"\n ],\n \"question_id\": \"fs-idp53796144\",\n \"question_text\": \"Why did southern expansionists conduct filibuster expeditions?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"Cuba\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Controversy around the Ostend Manifesto caused President Pierce to step back from the plan to take Cuba . <hl> After his election , President Buchanan , despite his earlier expansionist efforts , denounced filibustering as the action of pirates . Filibustering caused an even wider gulf between the North and the South ( Figure 12.18 ) .\",\n \"hl_sentences\": \"Controversy around the Ostend Manifesto caused President Pierce to step back from the plan to take Cuba .\",\n \"question\": {\n \"cloze_format\": \"The Controversy at the heart of the Ostend Manifesto centered on the fate of ___.\",\n \"normal_format\": \"On the fate of what the controversy at the heart of the Ostend Manifesto was centered?\",\n \"question_choices\": [\n \"Ostend, Belgium\",\n \"Nicaragua\",\n \"Cuba\",\n \"Louisiana\"\n ],\n \"question_id\": \"fs-idm217777168\",\n \"question_text\": \"The controversy at the heart of the Ostend Manifesto centered on the fate of:\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":12,"string":"12"},"chapter_text":{"kind":"string","value":" 12.1 The Economics of Cotton Learning Objectives By the end of this section, you will be able to: \n\n Explain the labor-intensive processes of cotton production \n\n Describe the importance of cotton to the Atlantic and American antebellum economy \n\n In the antebellum era—that is, in the years before the Civil War—American planters in the South continued to grow Chesapeake tobacco and Carolina rice as they had in the colonial era. Cotton, however, emerged as the antebellum South’s major commercial crop, eclipsing tobacco, rice, and sugar in economic importance. By 1860, the region was producing two-thirds of the world’s cotton. In 1793, Eli Whitney revolutionized the production of cotton when he invented the cotton gin , a device that separated the seeds from raw cotton. Suddenly, a process that was extraordinarily labor-intensive when done by hand could be completed quickly and easily. American plantation owners, who were searching for a successful staple crop to compete on the world market, found it in cotton. \n\n As a commodity, cotton had the advantage of being easily stored and transported. A demand for it already existed in the industrial textile mills in Great Britain, and in time, a steady stream of slave-grown American cotton would also supply northern textile mills. Southern cotton, picked and processed by enslaved labor, helped fuel the nineteenth-century Industrial Revolution in both the United States and Great Britain. \n\n KING COTTON \n\n Almost no cotton was grown in the United States in 1787, the year the federal constitution was written. However, following the War of 1812, a huge increase in production resulted in the so-called cotton boom , and by midcentury, cotton became the key cash crop (a crop grown to sell rather than for the farmer’s sole use) of the southern economy and the most important American commodity. By 1850, of the 3.2 million enslaved people in the country’s fifteen slave states, 1.8 million were producing cotton; by 1860, enslaved labor was producing over two billion pounds of cotton per year. Indeed, American cotton soon made up two-thirds of the global supply, and production continued to soar. By the time of the Civil War, South Carolina politician James Hammond confidently proclaimed that the North could never threaten the South because “cotton is king.” \n\n The crop grown in the South was a hybrid: Gossypium barbadense , known as Petit Gulf cotton, a mix of Mexican, Georgia, and Siamese strains. Petit Gulf cotton grew extremely well in different soils and climates. It dominated cotton production in the Mississippi River Valley—home of the new slave states of Louisiana, Mississippi, Arkansas, Tennessee, Kentucky, and Missouri—as well as in other states like Texas. Whenever new slave states entered the Union, White slaveholders sent armies of the enslaved to clear the land in order to grow and pick the lucrative crop. The phrase “to be sold down the river,” used by Harriet Beecher Stowe in her 1852 novel Uncle Tom’s Cabin , refers to this forced migration from the upper southern states to the Deep South, lower on the Mississippi, to grow cotton. \n\n The enslaved people who built this cotton kingdom with their forced labor started by clearing the land. Although the Jeffersonian vision of the settlement of new U.S. territories entailed White yeoman farmers single-handedly carving out small independent farms, the reality proved quite different. Entire old-growth forests and cypress swamps fell to the axe as enslaved people labored to strip the vegetation to make way for cotton. With the land cleared, they readied the earth by plowing and planting. To ambitious White planters, the extent of new land available for cotton production seemed almost limitless, and many planters simply leapfrogged from one area to the next, abandoning their fields every ten to fifteen years after the soil became exhausted. As a result, enslaved people composed the vanguard of this American expansion to the West. \n\n Cotton planting took place in March and April, when enslaved people planted seeds in rows around three to five feet apart. Over the next several months, from April to August, they carefully tended the plants. Weeding the cotton rows took significant energy and time. In August, after the cotton plants had flowered and the flowers had begun to give way to cotton bolls (the seed-bearing capsule that contains the cotton fiber), all the plantation’s enslaved men, women, and children worked together to pick the crop ( Figure 12.3 ). On each day of cotton picking, enslaved workers went to the fields with sacks, which they would fill as many times as they could. The effort was laborious, and a White “driver” employed the lash to make the enslaved people work as quickly as possible. \n\n Cotton planters projected the amount of cotton they could harvest based on the number of enslaved people under their control. In general, planters expected a good “hand,” or enslaved laborer, to work ten acres of land and pick two hundred pounds of cotton a day. An overseer or \"master\" measured each enslaved individual’s daily yield. Great pressure existed to meet the expected daily amount, and some overseers whipped enslaved people who picked less than expected. \n\n Cotton picking occurred as many as seven times a season as the plant grew and continued to produce bolls through the fall and early winter. During the picking season, enslaved people worked from sunrise to sunset with a ten-minute break at lunch; many slaveholders tended to give them little to eat, since spending on food would cut into their profits. Other slaveholders knew that feeding the enslaved could increase productivity and therefore provided what they thought would help ensure a profitable crop. Enslaved people’s day didn’t end after they picked the cotton; once they had brought it to the gin house to be weighed, they then had to care for the animals and perform other chores. Indeed, they often maintained their own gardens and livestock, which they tended after working the cotton fields, in order to supplement their supply of food. \n\n Sometimes the cotton was dried before it was ginned (put through the process of separating the seeds from the cotton fiber). The cotton gin allowed an enslaved laborer to remove the seeds from fifty pounds of cotton a day, compared to one pound if done by hand. After the seeds had been removed, the cotton was pressed into bales. These bales, weighing about four hundred to five hundred pounds, were wrapped in burlap cloth and sent down the Mississippi River. \n\n As the cotton industry boomed in the South, the Mississippi River quickly became the essential water highway in the United States. Steamboats, a crucial part of the transportation revolution thanks to their enormous freight-carrying capacity and ability to navigate shallow waterways, became a defining component of the cotton kingdom. Steamboats also illustrated the class and social distinctions of the antebellum age. While the decks carried precious cargo, ornate rooms graced the interior. In these spaces, Whites socialized in the ship’s saloons and dining halls while enslaved Black people served them ( Figure 12.4 ). \n\n Investors poured huge sums into steamships. In 1817, only seventeen plied the waters of western rivers, but by 1837, there were over seven hundred steamships in operation. Major new ports developed at St. Louis, Missouri; Memphis, Tennessee; and other locations. By 1860, some thirty-five hundred vessels were steaming in and out of New Orleans, carrying an annual cargo made up primarily of cotton that amounted to $220 million worth of goods (approximately $6.5 billion in 2014 dollars). \n\n New Orleans had been part of the French empire before the United States purchased it, along with the rest of the Louisiana Territory, in 1803. In the first half of the nineteenth century, it rose in prominence and importance largely because of the cotton boom, steam-powered river traffic, and its strategic position near the mouth of the Mississippi River. Steamboats moved down the river transporting cotton grown on plantations along the river and throughout the South to the port at New Orleans. From there, the bulk of American cotton went to Liverpool, England, where it was sold to British manufacturers who ran the cotton mills in Manchester and elsewhere. This lucrative international trade brought new wealth and new residents to the city. By 1840, New Orleans alone had 12 percent of the nation’s total banking capital, and visitors often commented on the great cultural diversity of the city. In 1835, Joseph Holt Ingraham wrote: “Truly does New-Orleans represent every other city and nation upon earth. I know of none where is congregated so great a variety of the human species.” Slave labor, cotton, and the steamship transformed the city from a relatively isolated corner of North America in the eighteenth century to a thriving metropolis that rivaled New York in importance ( Figure 12.5 ). \n\n THE DOMESTIC SLAVE TRADE \n\n The South’s dependence on cotton was matched by its dependence on stolen labor from enslaved people to harvest the cotton. Despite the rhetoric of the Revolution that “all men are created equal,” slavery not only endured in the American republic but formed the very foundation of the country’s economic success. Cotton and slavery occupied a central—and intertwined—place in the nineteenth-century economy. \n\n In 1807, the U.S. Congress abolished the foreign slave trade, a ban that went into effect on January 1, 1808. After this date, importing captives from Africa became illegal in the United States. While smuggling continued to occur, the end of the international slave trade meant that enslaved domestic people were in very high demand. Fortunately for Americans whose wealth depended upon the exploitation of slave labor, a fall in the price of tobacco had caused landowners in the Upper South to reduce their production of this crop and use more of their land to grow wheat, which was far more profitable. While tobacco was a labor-intensive crop that required many people to cultivate it, wheat was not. Former tobacco farmers in the older states of Virginia and Maryland found themselves with “surplus” enslaved people whom they were obligated to feed, clothe, and shelter. Some slaveholders responded to this situation by releasing enslaved people; far more decided to sell their excess bondsmen. Virginia and Maryland therefore took the lead in the domestic slave trade , the trading of enslaved people within the borders of the United States. \n\n The domestic slave trade offered many economic opportunities for White men. Those who sold the enslaved could realize great profits, as could the slave brokers who served as middlemen between sellers and buyers. Other White men could benefit from the trade as owners of warehouses and pens in which the enslaved were held, or as suppliers of clothing and food for enslaved people on the move. Between 1790 and 1859, slaveholders in Virginia sold more than half a million people. In the early part of this period, many were sold to people living in Kentucky, Tennessee, and North and South Carolina. By the 1820s, however, people in Kentucky and the Carolinas had begun to sell many of the people they held in bondage. Maryland slave dealers sold at least 185,000 people. Kentucky slaveholders sold some seventy-one thousand individuals. Most of the slave traders forced these enslaved people south to Alabama, Louisiana, and Mississippi. New Orleans, the hub of commerce, boasted the largest slave market in the United States and grew to become the nation’s fourth-largest city as a result. Natchez, Mississippi, had the second-largest market. In Virginia, Maryland, the Carolinas, and elsewhere in the South, slave auctions happened every day. \n\n All told, the movement of enslaved people in the South made up one of the largest forced internal migrations in the United States. In each of the decades between 1820 and 1860, about 200,000 people were sold and relocated. The 1800 census recorded over one million African Americans, of which nearly 900,000 had slave status. By 1860, the total number of African Americans increased to 4.4 million, and of that number, 3.95 million were held in bondage. For many of the enslaved, the domestic slave trade incited the terror of being sold away from family and friends. \n\n My Story Solomon Northup Remembers the New Orleans Slave Market Solomon Northup was a free Black man living in Saratoga, New York, when he was kidnapped and sold into slavery in 1841. He later escaped and wrote a book about his experiences: Twelve Years a Slave. Narrative of Solomon Northup, a Citizen of New-York, Kidnapped in Washington City in 1841 and Rescued in 1853 (the basis of a 2013 Academy Award–winning film) . This excerpt derives from Northup’s description of being sold in New Orleans, along with fellow slave Eliza and her children Randall and Emily. \n\n One old gentleman, who said he wanted a coachman, appeared to take a fancy to me. . . .\n\n The same man also purchased Randall. The little fellow was made to jump, and run across the floor, and perform many other feats, exhibiting his activity and condition. All the time the trade was going on, Eliza was crying aloud, and wringing her hands. She besought the man not to buy him, unless he also bought her self and Emily. . . . Freeman turned round to her, savagely, with his whip in his uplifted hand, ordering her to stop her noise, or he would flog her. He would not have such work—such snivelling; and unless she ceased that minute, he would take her to the yard and give her a hundred lashes. . . . Eliza shrunk before him, and tried to wipe away her tears, but it was all in vain. She wanted to be with her children, she said, the little time she had to live. All the frowns and threats of Freeman, could not wholly silence the afflicted mother. \n\n What does Northup’s narrative tell you about the experience of being enslaved? How does he characterize Freeman, the slave trader? How does he characterize Eliza? \n\n THE SOUTH IN THE AMERICAN AND WORLD MARKETS \n\n The first half of the nineteenth century saw a market revolution in the United States, one in which industrialization brought changes to both the production and the consumption of goods. Some southerners of the time believed that their region’s reliance on a single cash crop and its use of stolen labor to produce it gave the South economic independence and made it immune from the effects of these changes, but this was far from the truth. Indeed, the production of cotton brought the South more firmly into the larger American and Atlantic markets. Northern mills depended on the South for supplies of raw cotton that was then converted into textiles. But this domestic cotton market paled in comparison to the Atlantic market. About 75 percent of the cotton produced in the United States was eventually exported abroad. Exporting at such high volumes made the United States the undisputed world leader in cotton production. Between the years 1820 and 1860, approximately 80 percent of the global cotton supply was produced in the United States. Nearly all the exported cotton was shipped to Great Britain, fueling its burgeoning textile industry and making the powerful British Empire increasingly dependent on American cotton and southern slavery. \n\n The power of cotton on the world market may have brought wealth to the South, but it also increased its economic dependence on other countries and other parts of the United States. Much of the corn and pork that enslaved people consumed came from farms in the West. Some of the inexpensive clothing, called “slops,” and shoes worn by enslaved people were manufactured in the North. The North also supplied the furnishings found in the homes of both wealthy planters and members of the middle class. Many of the trappings of domestic life, such as carpets, lamps, dinnerware, upholstered furniture, books, and musical instruments—all the accoutrements of comfortable living for southern Whites—were made in either the North or Europe. Southern planters also borrowed money from banks in northern cities, and in the southern summers, took advantage of the developments in transportation to travel to resorts at Saratoga, New York; Litchfield, Connecticut; and Newport, Rhode Island. \n 12.2 African Americans in the Antebellum United States Learning Objectives By the end of this section, you will be able to: \n\n Discuss the similarities and differences in the lives of enslaved and free Black people \n\n Describe the independent culture and customs that enslaved people developed \n\n In addition to cotton, the great commodity of the antebellum South was human chattel. Slavery was the cornerstone of the southern economy. By 1850, about 3.2 million enslaved people labored in the United States, 1.8 million of whom worked in the cotton fields. They faced arbitrary power abuses from Whites; they coped by creating family and community networks. Storytelling, song, and Christianity also provided solace and allowed enslaved individuals to develop their own interpretations of their condition. \n\n LIFE AS A SLAVE \n\n Southern Whites frequently relied upon the idea of paternalism —the premise that White slaveholders acted in the best interests of those they enslaved, taking responsibility for their care, feeding, discipline, and even their Christian morality—to justify the existence of slavery. This grossly misrepresented the reality of slavery, which was, by any measure, a dehumanizing, traumatizing, and horrifying human disaster and crime against humanity. Nevertheless, the enslaved were hardly passive victims of their conditions; they sought and found myriad ways to resist their shackles and develop their own communities and cultures. \n\n Enslaved people often used the notion of paternalism to their advantage, finding opportunities within this system to engage in acts of resistance and win a degree of freedom and autonomy. For example, some played into their masters’ racism by hiding their intelligence and feigning childishness and ignorance. The enslaved could then slow down the workday and sabotage the system in small ways by “accidentally” breaking tools, for example; the slaveholder, seeing the enslaved as unsophisticated and childlike, would believe these incidents were accidents rather than rebellions. Some enslaved individuals engaged in more dramatic forms of resistance, such as poisoning their captors slowly. Other enslaved people reported their fellow captives to their slaveholders, hoping to gain preferential treatment. Those who informed their holders about planned slave rebellions could often expect the slaveholder’s gratitude and, perhaps, more lenient treatment. Such expectations were always tempered by the individual personality and caprice of the slaveholder. \n\n Slaveholders used both psychological coercion and physical violence to prevent enslaved people from disobeying their wishes. Often, the most efficient way to discipline people was to threaten to sell them. The lash, while the most common form of punishment, was effective but not efficient; whippings sometimes left the victimes incapacitated or even dead. Slaveholders and overseers also used punishment gear like neck braces, balls and chains, leg irons, and paddles with holes to produce blood blisters. The enslaved lived in constant terror of both physical violence and separation from family and friends ( Figure 12.6 ). \n\n Under southern law, enslaved people could not marry. Nonetheless, some slaveholders allowed marriages to promote the birth of children and to foster harmony on plantations. Some slaveholders even forced certain individuals to form unions, anticipating the birth of more children (and consequently greater profits) from them. Slaveholders sometimes allowed enslaved people to choose their own partners, but they could also veto a match. Enslaved couples always faced the prospect of being sold away from each other, and, once they had children, the horrifying reality that their children could be sold and sent away at any time. \n\n Enslaved parents had to show their children the best way to survive under slavery. This meant teaching them to be discreet, submissive, and guarded around White people. Parents also taught their children through the stories they told. Popular stories among the enslaved included tales of tricksters, sly captives, or animals like Brer Rabbit , who outwitted their antagonists ( Figure 12.7 ). Such stories provided comfort in humor and conveyed the sense of the wrongs of slavery. Enslaved people’s work songs commented on the harshness of their life and often had double meanings—a literal meaning that White people would not find offensive and a deeper meaning for the enslaved. \n\n African beliefs, including ideas about the spiritual world and the importance of African healers, survived in the South as well. White people who became aware of non-Christian rituals among the enslaved labeled such practices as witchcraft. Among Africans, however, the rituals and use of various plants by respected enslaved healers created connections between the African past and the American South while also providing a sense of community and identity for enslaved individuals. Other African customs, including traditional naming patterns, the making of baskets, and the cultivation of certain native African plants that had been brought to the New World, also endured. \n\n Americana African Americans and Christian Spirituals Many of the enslaved embraced Christianity. Their holders emphasized a scriptural message of obedience to White people and a better day awaiting them in heaven, but enslaved people focused on the uplifting message of being freed from bondage. \n\n The styles of worship in the Methodist and Baptist churches, which emphasized emotional responses to scripture, attracted the enslaved to those traditions and inspired some to become preachers. Spiritual songs that referenced the Exodus (the biblical account of the Hebrews’ escape from slavery in Egypt), such as “Roll, Jordan, Roll,” allowed enslaved individuals to freely express messages of hope, struggle, and overcoming adversity ( Figure 12.8 ). \n\n What imagery might the Jordan River suggest to enslaved people working in the Deep South? What lyrics in this song suggest redemption and a better world ahead? \n\n THE FREE BLACK POPULATION \n\n Complicating the picture of the antebellum South was the existence of a large free Black population. In fact, more free Black people lived in the South than in the North; roughly 261,000 lived in slave states, while 226,000 lived in northern states without slavery. Most free Black people did not live in the Lower, or Deep South: the states of Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, South Carolina, and Texas. Instead, the largest number lived in the upper southern states of Delaware, Maryland, Virginia, North Carolina, and later Kentucky, Missouri, Tennessee, and the District of Columbia. \n\n Part of the reason for the large number of free Black people living in slave states were the many instances of manumission—the formal granting of freedom to enslaved people—that occurred as a result of the Revolution, when many slaveholders put into action the ideal that “all men are created equal” and released the people they enslaved. The transition in the Upper South to the staple crop of wheat, which did not require large numbers of enslaved laborers to produce, also spurred manumissions. Another large group of free Black people in the South had been free residents of Louisiana before the 1803 Louisiana Purchase, while still other free Black people came from Cuba and Haiti. \n\n Most free Black people in the South lived in cities, and a majority of free Black people were lighter-skinned women, a reflection of the interracial unions that formed between White men and Black women. Everywhere in the United States Blackness had come to be associated with slavery, the station at the bottom of the social ladder. Both Whites and those with African ancestry tended to delineate varying degrees of lightness in skin color in a social hierarchy. In the slaveholding South, different names described one’s distance from Blackness or Whiteness: mulattos (those with one Black and one White parent), quadroons (those with one Black grandparent), and octoroons (those with one Black great-grandparent) ( Figure 12.9 ). Lighter-skinned Black people often looked down on their darker counterparts, an indication of the ways in which both White and Black people internalized the racism of the age. \n\n Some free Black people in the South owned enslaved people themselves. Andrew Durnford, for example, was born in New Orleans in 1800, three years before the Louisiana Purchase. His father was White, and his mother was a free Black. Durnford became an American citizen after the Louisiana Purchase, rising to prominence as a Louisiana sugar planter and slaveholder. William Ellison, another free Black person who amassed great wealth and power in the South, was born with a slave status in 1790 in South Carolina. After buying his freedom and that of his wife and daughter, he proceeded to purchase his own enslaved people, whom he then put to work manufacturing cotton gins. By the eve of the Civil War, Ellison had become one of the richest and largest slaveholders in the entire state. \n\n The phenomenon of free Black people amassing large fortunes within a slave society predicated on racial difference, however, was exceedingly rare. Most free Black people in the South lived under the specter of slavery and faced many obstacles. Beginning in the early nineteenth century, southern states increasingly made manumission illegal. They also devised laws that divested free Blacks of their rights, such as the right to testify against Whites in court or the right to seek employment where they pleased. Interestingly, it was in the upper southern states that such laws were the harshest. In Virginia, for example, legislators made efforts to require free Black people to leave the state. In parts of the Deep South, free Black people were able to maintain their rights more easily. The difference in treatment between free Black people in the Deep South and those in the Upper South, historians have surmised, came down to economics. In the Deep South, slavery as an institution was strong and profitable. In the Upper South, the opposite was true. The anxiety of this economic uncertainty manifested in the form of harsh laws that targeted free Black people. \n\n SLAVE REVOLTS \n\n Captives resisted their enslavement in small ways every day, but this resistance did not usually translate into mass uprisings. The enslaved understood that the chances of ending slavery through rebellion were slim and would likely result in massive retaliation; many also feared the risk that participating in such actions would pose to themselves and their families. White slaveholders, however, constantly feared uprisings and took drastic steps, including torture and mutilation, whenever they believed that rebellions might be simmering. Gripped by the fear of insurrection, Whites often imagined revolts to be in the works even when no uprising actually happened. \n\n At least two major slave uprisings did occur in the antebellum South. In 1811, a major rebellion broke out in the sugar parishes of the booming territory of Louisiana. Inspired by the successful overthrow of the White planter class in Haiti, a group of people enslaved in Louisiana took up arms against slaveholders. Perhaps as many five hundred joined the rebellion, led by Charles Deslondes, a mixed-race slave driver on a sugar plantation owned by Manuel Andry. \n\n The revolt began in January 1811 on Andry’s plantation. Deslondes and others attacked the Andry household, where they killed the slaveholder’s son (although Andry himself escaped). The rebels then began traveling toward New Orleans, armed with weapons gathered at Andry’s plantation. Whites mobilized to stop the rebellion, but not before Deslondes and the other enslaved people set fire to three plantations and killed numerous White people. A small White force led by Andry ultimately captured Deslondes, whose body was mutilated and burned following his execution. Other rebels were beheaded, and their heads placed on pikes along the Mississippi River. \n\n The second rebellion, led by the enslaved Nat Turner, occurred in 1831 in Southampton County, Virginia. Turner had suffered not only from personal enslavement, but also from the additional trauma of having his wife sold away from him. Bolstered by Christianity, Turner became convinced that like Christ, he should lay down his life to end slavery. Mustering his relatives and friends, he began the rebellion August 22, killing scores of White people in the county. Whites mobilized quickly and within forty-eight hours had brought the rebellion to an end. Shocked by Nat Turner’s Rebellion, Virginia’s state legislature considered ending slavery in the state in order to provide greater security. In the end, legislators decided slavery would remain and that their state would continue to play a key role in the domestic slave trade. \n\n SLAVE MARKETS \n\n As discussed above, after centuries of slave trade with West Africa, Congress banned the further importation of enslaved Africans beginning in 1808. The domestic slave trade then expanded rapidly. As the cotton trade grew in size and importance, so did the domestic slave trade; the cultivation of cotton gave new life and importance to slavery, increasing the value of enslaved individuals. To meet the South’s fierce demand for labor, American smugglers illegally transferred captives through Florida and later through Texas. Many more enslaved Africans arrived illegally from Cuba; indeed, Cubans relied on the smuggling of enslaved people to prop up their finances. The largest number of enslaved people after 1808, however, came from the massive, legal internal slave market in which slave states in the Upper South sold enslaved men, women, and children to states in the Lower South. For the enslaved, the domestic trade presented the full horrors of slavery as children were ripped from their mothers and fathers and families destroyed, creating heartbreak and alienation. \n\n Some slaveholders sought to increase the number of enslaved children by placing enslaved males with fertile enslaved females, and slaveholders routinely raped enslaved females. The resulting births played an important role in slavery’s expansion in the first half of the nineteenth century, as many enslaved children were born as a result of rape. One account written by an enslaved person named William J. Anderson captures the horror of sexual exploitation in the antebellum South. Anderson wrote about how a Mississippi slaveholder \n\n divested a poor female slave of all wearing apparel, tied her down to stakes, and whipped her with a handsaw until he broke it over her naked body. In process of time he ravished [raped] her person, and became the father of a child by her. Besides, he always kept a colored Miss in the house with him. This is another curse of Slavery—concubinage and illegitimate connections—which is carried on to an alarming extent in the far South. A poor slave man who lives close by his wife, is permitted to visit her but very seldom, and other men, both White and colored, cohabit with her. It is undoubtedly the worst place of incest and bigamy in the world. A White man thinks nothing of putting a colored man out to carry the fore row [front row in field work], and carry on the same sport with the colored man’s wife at the same time. \n\n Anderson, a devout Christian, recognized and explains in his narrative that one of the evils of slavery is the way it undermines the family. Anderson was not the only critic of slavery to emphasize this point. Frederick Douglass, a Maryland slave who escaped to the North in 1838, elaborated on this dimension of slavery in his 1845 narrative. He recounted how enslavers had to sell their own children whom they had with enslaved women to appease the White wives who despised their offspring. \n\n The selling of enslaved people was a major business enterprise in the antebellum South, representing a key part of the economy. White men invested substantial sums in enslaved people, carefully calculating the annual returns they could expect from each enslaved person as well as the possibility of greater profits through natural increase. The domestic slave trade was highly visible, and like the infamous Middle Passage that brought captive Africans to the Americas, it constituted an equally disruptive and horrifying journey now called the second middle passage . Between 1820 and 1860, White American traders sold a million or more captives in the domestic slave market. Groups of enslaved people were transported by ship from places like Virginia, a state that specialized in raising enslaved people for sale, to New Orleans, where they were sold to planters in the Mississippi Valley. Others made the overland trek from older states like North Carolina to new and booming Deep South states like Alabama. \n\n New Orleans had the largest slave market in the United States ( Figure 12.10 ). Slaveholders brought the people they enslaved there from the East (Virginia, Maryland, and the Carolinas) and the West (Tennessee and Kentucky) to be sold for work in the Mississippi Valley. The slave trade benefited Whites in the Chesapeake and Carolinas, providing them with extra income: A healthy young enslaved male in the 1850s could be sold for $1,000 (approximately $30,000 in 2014 dollars), and a planter who could sell ten such enslaved people collected a windfall. \n\n In fact, by the 1850s, the demand for enslaved people reached an all-time high, and prices therefore doubled. An enslaved person who would have sold for $400 in the 1820s could command a price of $800 in the 1850s. The high price of enslaved people in the 1850s and the inability of natural increase to satisfy demands led some southerners to demand the reopening of the international slave trade, a movement that caused a rift between the Upper South and the Lower South. White people in the Upper South who sold enslaved people to their counterparts in the Lower South worried that reopening the trade would lower prices and therefore hurt their profits. \n\n My Story John Brown on Slave Life in Georgia An enslaved person named John Brown lived in Virginia, North Carolina, and Georgia before he escaped and moved to England. While there, he dictated his autobiography to someone at the British and Foreign Anti-Slavery Society, who published it in 1855. \n\n I really thought my mother would have died of grief at being obliged to leave her two children, her mother, and her relations behind. But it was of no use lamenting, the few things we had were put together that night, and we completed our preparations for being parted for life by kissing one another over and over again, and saying good bye till some of us little ones fell asleep. . . . And here I may as well tell what kind of man our new master was. He was of small stature, and thin, but very strong. He had sandy hair, a very red face, and chewed tobacco. His countenance had a very cruel expression, and his disposition was a match for it. He was, indeed, a very bad man, and used to flog us dreadfully. He would make his slaves work on one meal a day, until quite night, and after supper, set them to burn brush or spin cotton. We worked from four in the morning till twelve before we broke our fast, and from that time till eleven or twelve at night . . . we labored eighteen hours a day.\n\n —John Brown, Slave Life in Georgia: A Narrative of the Life, Sufferings, and Escape of John Brown, A Fugitive Slave, Now in England , 1855 \n\n What features of the domestic slave trade does Brown’s narrative illuminate? Why do you think he brought his story to an antislavery society? How do you think people responded to this narrative? \n 12.3 Wealth and Culture in the South Learning Objectives By the end of this section, you will be able to: \n\n Assess the distribution of wealth in the antebellum South \n\n Describe the southern culture of honor \n\n Identify the main proslavery arguments in the years prior to the Civil War \n\n During the antebellum years, wealthy southern planters formed an elite master class that wielded most of the economic and political power of the region. They created their own standards of gentility and honor, defining ideals of southern White manhood and womanhood and shaping the culture of the South. To defend the system of forced labor on which their economic survival and genteel lifestyles depended, elite southerners developed several proslavery arguments that they levied at those who would see the institution dismantled. \n\n SLAVERY AND THE WHITE CLASS STRUCTURE \n\n The South prospered, but its wealth was very unequally distributed. Upward social mobility did not exist for the millions of enslaved people who produced a good portion of the nation’s wealth, while poor southern White people envisioned a day when they might rise enough in the world to own enslaved people of their own. Because of the cotton boom, there were more millionaires per capita in the Mississippi River Valley by 1860 than anywhere else in the United States. However, in that same year, only 3 percent of White people enslaved more than fifty people, and two-thirds of White households in the South did not enslave any people at all ( Figure 12.11 ). Distribution of wealth in the South became less democratic over time; fewer Whites enslaved people in 1860 than in 1840. \n\n At the top of southern White society stood the planter elite, which comprised two groups. In the Upper South, an aristocratic gentry, generation upon generation of whom had grown up with slavery, held a privileged place. In the Deep South, an elite group of slaveholders gained new wealth from cotton. Some members of this group hailed from established families in the eastern states (Virginia and the Carolinas), while others came from humbler backgrounds. South Carolinian Nathaniel Heyward, a wealthy rice planter and member of the aristocratic gentry, came from an established family and sat atop the pyramid of southern slaveholders. He amassed an enormous estate; in 1850, he enslaved more than eighteen hundred people. When he died in 1851, he left an estate worth more than $2 million (approximately $63 million in 2014 dollars). \n\n As cotton production increased, new wealth flowed to the cotton planters. These planters became the staunchest defenders of slavery, and as their wealth grew, they gained considerable political power. \n\n One member of the planter elite was Edward Lloyd V, who came from an established and wealthy family of Talbot County, Maryland. Lloyd had inherited his position rather than rising to it through his own labors. His hundreds of enslaved people formed a crucial part of his wealth. Like many of the planter elite, Lloyd’s plantation was a masterpiece of elegant architecture and gardens ( Figure 12.12 ). \n\n One of the people enslaved on Lloyd’s plantation was Frederick Douglass, who escaped in 1838 and became an abolitionist leader, writer, statesman, and orator in the North. In his autobiography, Douglass described the plantation’s elaborate gardens and racehorses, but also its underfed and brutalized slave population. Lloyd provided employment opportunities to other Whites in Talbot County, many of whom served as slave traders and the “slave breakers” entrusted with beating and overworking unruly enslaved people into submission. Like other members of the planter elite, Lloyd himself served in a variety of local and national political offices. He was governor of Maryland from 1809 to 1811, a member of the House of Representatives from 1807 to 1809, and a senator from 1819 to 1826. As a representative and a senator, Lloyd defended slavery as the foundation of the American economy. \n\n Wealthy plantation owners like Lloyd came close to forming an American ruling class in the years before the Civil War. They helped shape foreign and domestic policy with one goal in view: to expand the power and reach of the cotton kingdom of the South. Socially, they cultivated a refined manner and believed White people, especially members of their class, should not perform manual labor. Rather, they created an identity for themselves based on a world of leisure in which horse racing and entertainment mattered greatly, and where the enslavement of others was the bedrock of civilization. \n\n Below the wealthy planters were the yeoman farmers, or small landowners ( Figure 12.13 ). Below yeomen were poor, landless White people, who made up the majority of White people in the South. These landless White men dreamed of owning land and enslaving people and served as slave overseers, drivers, and traders in the southern economy. In fact, owning land and enslaved people provided one of the only opportunities for upward social and economic mobility. In the South, living the American dream meant enslaving people, producing cotton, and owning land. \n\n Despite this unequal distribution of wealth, non-slaveholding Whites shared with White planters a common set of values, most notably a belief in White supremacy. Whites, whether rich or poor, were bound together by racism. Slavery defused class tensions among them, because no matter how poor they were, White southerners had race in common with the mighty plantation owners. Non-slaveholders accepted the rule of the planters as defenders of their shared interest in maintaining a racial hierarchy. Significantly, all Whites were also bound together by the constant, prevailing fear of slave uprisings. \n\n My Story D. R. Hundley on the Southern Yeoman D. R. Hundley was a well-educated planter, lawyer, and banker from Alabama. Something of an amateur sociologist, he argued against the common northern assumption that the South was made up exclusively of two tiers of White residents: the very wealthy planter class and the very poor landless Whites. In his 1860 book, Social Relations in Our Southern States , Hundley describes what he calls the “Southern Yeomen,” a social group he insists is roughly equivalent to the middle-class farmers of the North. \n\n But you have no Yeomen in the South, my dear Sir? Beg your pardon, our dear Sir, but we have—hosts of them. I thought you had only poor White Trash? Yes, we dare say as much—and that the moon is made of green cheese! . . . Know, then, that the Poor Whites of the South constitute a separate class to themselves; the Southern Yeomen are as distinct from them as the Southern Gentleman is from the Cotton Snob. Certainly the Southern Yeomen are nearly always poor, at least so far as this world’s goods are to be taken into account. As a general thing they own no slaves; and even in case they do, the wealthiest of them rarely possess more than from ten to fifteen. . . . The Southern Yeoman much resembles in his speech, religious opinions, household arrangements, indoor sports, and family traditions, the middle class farmers of the Northern States. He is fully as intelligent as the latter, and is on the whole much better versed in the lore of politics and the provisions of our Federal and State Constitutions. . . . [A]lthough not as a class pecuniarily interested in slave property, the Southern Yeomanry are almost unanimously pro-slavery in sentiment. Nor do we see how any honest, thoughtful person can reasonably find fault with them on this account.\n\n —D. R. Hundley, Social Relations in Our Southern States , 1860 \n\n What elements of social relations in the South is Hundley attempting to emphasize for his readers? In what respects might his position as an educated and wealthy planter influence his understanding of social relations in the South? \n\n Because race bound all White people together as members of the master race, non-slaveholding White people took part in civil duties. They served on juries and voted. They also engaged in the daily rounds of maintaining slavery by serving on neighborhood patrols to ensure that enslaved people did not escape and that rebellions did not occur. The practical consequence of such activities was that the institution of slavery, and its perpetuation, became a source of commonality among different economic and social tiers that otherwise were separated by a gulf of difference. \n\n Southern planters exerted a powerful influence on the federal government. Seven of the first eleven presidents were enslavers, and more than half of the Supreme Court justices who served on the court from its inception to the Civil War came from slaveholding states. However, southern White yeoman farmers generally did not support an active federal government. They were suspicious of the state bank and supported President Jackson’s dismantling of the Second Bank of the United States. They also did not support taxes to create internal improvements such as canals and railroads; to them, government involvement in the economic life of the nation disrupted what they perceived as the natural workings of the economy. They also feared a strong national government might tamper with slavery. \n\n Planters operated within a larger capitalist society, but the labor system they used to produce goods—that is, slavery—was similar to systems that existed before capitalism, such as feudalism and serfdom. Under capitalism, free workers are paid for their labor (by owners of capital) to produce commodities; the money from the sale of the goods is used to pay for the work performed. As enslaved people did not reap any earnings from their forced labor, some economic historians consider the antebellum plantation system a “pre-capitalist” system. \n\n HONOR IN THE SOUTH \n\n A complicated code of honor among privileged White southerners, dictating the beliefs and behavior of “gentlemen” and “ladies,” developed in the antebellum years. Maintaining appearances and reputation was supremely important. It can be argued that, as in many societies, the concept of honor in the antebellum South had much to do with control over dependents, whether enslaved people, wives, or relatives. Defending their honor and ensuring that they received proper respect became preoccupations of White people in the slaveholding South. To question another man’s assertions was to call his honor and reputation into question. Insults in the form of words or behavior, such as calling someone a coward, could trigger a rupture that might well end on the dueling ground ( Figure 12.14 ). Dueling had largely disappeared in the antebellum North by the early nineteenth century, but it remained an important part of the southern code of honor through the Civil War years. Southern White men, especially those of high social status, settled their differences with duels, before which antagonists usually attempted reconciliation, often through the exchange of letters addressing the alleged insult. If the challenger was not satisfied by the exchange, a duel would often result. \n\n The dispute between South Carolina’s James Hammond and his erstwhile friend (and brother-in-law) Wade Hampton II illustrates the southern culture of honor and the place of the duel in that culture. A strong friendship bound Hammond and Hampton together. Both stood at the top of South Carolina’s society as successful, married plantation owners involved in state politics. Prior to his election as governor of the state in 1842, Hammond became sexually involved with each of Hampton’s four teenage daughters, who were his nieces by marriage. “[A]ll of them rushing on every occasion into my arms,” Hammond confided in his private diary, “covering me with kisses, lolling on my lap, pressing their bodies almost into mine . . . and permitting my hands to stray unchecked.” Hampton found out about these dalliances, and in keeping with the code of honor, could have demanded a duel with Hammond. However, Hampton instead tried to use the liaisons to destroy his former friend politically. This effort proved disastrous for Hampton, because it represented a violation of the southern code of honor. “As matters now stand,” Hammond wrote, “he [Hampton] is a convicted dastard who, not having nerve to redress his own wrongs, put forward bullies to do it for him. . . . To challenge me [to a duel] would be to throw himself upon my mercy for he knows I am not bound to meet him [for a duel].” Because Hampton’s behavior marked him as a man who lacked honor, Hammond was no longer bound to meet Hampton in a duel even if Hampton were to demand one. Hammond’s reputation, though tarnished, remained high in the esteem of South Carolinians, and the governor went on to serve as a U.S. senator from 1857 to 1860. As for the four Hampton daughters, they never married; their names were disgraced, not only by the whispered-about scandal but by their father’s actions in response to it; and no man of honor in South Carolina would stoop so low as to marry them. \n\n GENDER AND THE SOUTHERN HOUSEHOLD \n\n The antebellum South was an especially male-dominated society. Far more than in the North, southern men, particularly wealthy planters, were patriarchs and sovereigns of their own household. Among the White members of the household, labor and daily ritual conformed to rigid gender delineations. Men represented their household in the larger world of politics, business, and war. Within the family, the patriarchal male was the ultimate authority. White women were relegated to the household and lived under the thumb and protection of the male patriarch. The ideal southern lady conformed to her prescribed gender role, a role that was largely domestic and subservient. While responsibilities and experiences varied across different social tiers, women’s subordinate state in relation to the male patriarch remained the same. \n\n Writers in the antebellum period were fond of celebrating the image of the ideal southern woman ( Figure 12.15 ). One such writer, Thomas Roderick Dew, president of Virginia’s College of William and Mary in the mid-nineteenth century, wrote approvingly of the virtue of southern women, a virtue he concluded derived from their natural weakness, piety, grace, and modesty. In his Dissertation on the Characteristic Differences Between the Sexes , he writes that southern women derive their power not by \n\n leading armies to combat, or of enabling her to bring into more formidable action the physical power which nature has conferred on her. No! It is but the better to perfect all those feminine graces, all those fascinating attributes, which render her the center of attraction, and which delight and charm all those who breathe the atmosphere in which she moves; and, in the language of Mr. Burke, would make ten thousand swords leap from their scabbards to avenge the insult that might be offered to her. By her very meekness and beauty does she subdue all around her. \n\n Such popular idealizations of elite southern White women, however, are difficult to reconcile with their lived experience: in their own words, these women frequently described the trauma of childbirth, the loss of children, and the loneliness of the plantation. \n\n My Story Louisa Cheves McCord’s “Woman’s Progress” Louisa Cheves McCord was born in Charleston, South Carolina, in 1810. A child of some privilege in the South, she received an excellent education and became a prolific writer. As the excerpt from her poem “Woman’s Progress” indicates, some southern women also contributed to the idealization of southern White womanhood. \n\n Sweet Sister! stoop not thou to be a man! Man has his place as woman hers; and she As made to comfort, minister and help; Moulded for gentler duties, ill fulfils His jarring destinies. Her mission is To labour and to pray; to help, to heal, To soothe, to bear; patient, with smiles, to suffer; And with self-abnegation noble lose Her private interest in the dearer weal Of those she loves and lives for. Call not this— (The all-fulfilling of her destiny; She the world’s soothing mother)—call it not, With scorn and mocking sneer, a drudgery. The ribald tongue profanes Heaven’s holiest things, But holy still they are. The lowliest tasks Are sanctified in nobly acting them. Christ washed the apostles’ feet, not thus cast shame Upon the God-like in him. Woman lives Man’s constant prophet. If her life be true And based upon the instincts of her being, She is a living sermon of that truth Which ever through her gentle actions speaks, That life is given to labour and to love.\n\n —Louisa Susanna Cheves McCord, “Woman’s Progress,” 1853 \n\n What womanly virtues does Louisa Cheves McCord emphasize? How might her social status, as an educated southern woman of great privilege, influence her understanding of gender relations in the South? \n\n For slaveholding Whites, the male-dominated household operated to protect gendered divisions and prevalent gender norms; for enslaved women, however, the same system exposed them to brutality and frequent sexual domination. The demands on the labor of enslaved women made it impossible for them to perform the role of domestic caretaker that was so idealized by southern men. That slaveholders put them out into the fields, where they frequently performed work traditionally thought of as male, reflected little the ideal image of gentleness and delicacy reserved for White women. Nor did the enslaved woman’s role as daughter, wife, or mother garner any patriarchal protection. Each of these roles and the relationships they defined was subject to the prerogative of a slaveholder, who could freely violate enslaved women’s persons, sell off their children, or separate them from their families. \n\n DEFENDING SLAVERY \n\n With the rise of democracy during the Jacksonian era in the 1830s, slaveholders worried about the power of the majority. If political power went to a majority that was hostile to slavery, the South—and the honor of White southerners—would be imperiled. White southerners keen on preserving the institution of slavery bristled at what they perceived to be northern attempts to deprive them of their livelihood. Powerful southerners like South Carolinian John C. Calhoun ( Figure 12.16 ) highlighted laws like the Tariff of 1828 as evidence of the North’s desire to destroy the southern economy and, by extension, its culture. Such a tariff, he and others concluded, would disproportionately harm the South, which relied heavily on imports, and benefit the North, which would receive protections for its manufacturing centers. The tariff appeared to open the door for other federal initiatives, including the abolition of slavery. Because of this perceived threat to southern society, Calhoun argued that states could nullify federal laws. This belief illustrated the importance of the states’ rights argument to the southern states. It also showed slaveholders’ willingness to unite against the federal government when they believed it acted unjustly against their interests. \n\n As the nation expanded in the 1830s and 1840s, the writings of abolitionists—a small but vocal group of northerners committed to ending slavery—reached a larger national audience. White southerners responded by putting forth arguments in defense of slavery, their way of life, and their honor. Calhoun became a leading political theorist defending slavery and the rights of the South, which he saw as containing an increasingly embattled minority. He advanced the idea of a concurrent majority , a majority of a separate region (that would otherwise be in the minority of the nation) with the power to veto or disallow legislation put forward by a hostile majority. \n\n Calhoun’s idea of the concurrent majority found full expression in his 1850 essay “Disquisition on Government.” In this treatise, he wrote about government as a necessary means to ensure the preservation of society, since society existed to “preserve and protect our race.” If government grew hostile to society, then a concurrent majority had to take action, including forming a new government. “Disquisition on Government” advanced a profoundly anti-democratic argument. It illustrates southern leaders’ intense suspicion of democratic majorities and their ability to effect legislation that would challenge southern interests. \n\n White southerners reacted strongly to abolitionists’ attacks on slavery. In making their defense of slavery, they critiqued wage labor in the North. They argued that the Industrial Revolution had brought about a new type of slavery—wage slavery—and that this form of “slavery” was far worse than the slave labor used on southern plantations. Defenders of the institution also lashed out directly at abolitionists such as William Lloyd Garrison for daring to call into question their way of life. Indeed, Virginians cited Garrison as the instigator of Nat Turner’s 1831 rebellion. \n\n The Virginian George Fitzhugh contributed to the defense of slavery with his book Sociology for the South, or the Failure of Free Society (1854). Fitzhugh argued that laissez-faire capitalism, as celebrated by Adam Smith, benefited only the quick-witted and intelligent, leaving the ignorant at a huge disadvantage. Slaveholders, he argued, took care of the ignorant—in Fitzhugh’s argument, the enslaved people of the South. Southerners provided the enslaved with care from birth to death, he asserted; this offered a stark contrast to the wage slavery of the North, where workers were at the mercy of economic forces beyond their control. Fitzhugh’s ideas exemplified southern notions of paternalism. \n\n Defining American George Fitzhugh’s Defense of Slavery George Fitzhugh, a southern writer of social treatises, was a staunch supporter of slavery, not as a necessary evil but as what he argued was a necessary good, a way to take care of enslaved people and keep them from being a burden on society. He published Sociology for the South, or the Failure of Free Society in 1854, in which he laid out what he believed to be the benefits of slavery to both the enslaved and society as a whole. According to Fitzhugh: \n\n [I]t is clear the Athenian democracy would not suit a negro nation, nor will the government of mere law suffice for the individual negro. He is but a grown up child and must be governed as a child . . . The master occupies towards him the place of parent or guardian. . . . The negro is improvident; will not lay up in summer for the wants of winter; will not accumulate in youth for the exigencies of age. He would become an insufferable burden to society. Society has the right to prevent this, and can only do so by subjecting him to domestic slavery.\n\n In the last place, the negro race is inferior to the White race, and living in their midst, they would be far outstripped or outwitted in the chase of free competition. . . . Our negroes are not only better off as to physical comfort than free laborers, but their moral condition is better. \n\n What arguments does Fitzhugh use to promote slavery? What basic premise underlies his ideas? Can you think of a modern parallel to Fitzhugh’s argument? \n\n The North also produced defenders of slavery, including Louis Agassiz, a Harvard professor of zoology and geology. Agassiz helped to popularize polygenism , the idea that different human races came from separate origins. According to this formulation, no single human family origin existed, and Black people made up a race wholly separate from the White race. Agassiz’s notion gained widespread popularity in the 1850s with the 1854 publication of George Gliddon and Josiah Nott’s Types of Mankind and other books. The theory of polygenism codified racism, giving the notion of Black inferiority the lofty mantle of science. One popular advocate of the idea posited that Black people occupied a place in evolution between the Greeks and chimpanzees ( Figure 12.17 ). \n 12.4 The Filibuster and the Quest for New Slave States Learning Objectives By the end of this section, you will be able to: \n\n Explain the expansionist goals of advocates of slavery \n\n Describe the filibuster expeditions undertaken during the antebellum era \n\n Southern expansionists had spearheaded the drive to add more territory to the United States. They applauded the Louisiana Purchase and fervently supported Native American removal, the annexation of Texas, and the Mexican-American War. Drawing inspiration from the annexation of Texas, proslavery expansionists hoped to replicate that feat by bringing Cuba and other territories into the United States and thereby enlarging the American empire of slavery. \n\n In the 1850s, the expansionist drive among White southerners intensified. Among southern imperialists, one way to push for the creation of an American empire of slavery was through the actions of filibusters—men who led unofficial military operations intended to seize land from foreign countries or foment revolution there. These unsanctioned military adventures were not part of the official foreign policy of the United States; American citizens simply formed themselves into private armies to forcefully annex new land without the government’s approval. \n\n An 1818 federal law made it a crime to undertake such adventures, which was an indication of both the reality of efforts at expansion through these illegal expeditions and the government’s effort to create a U.S. foreign policy. Nonetheless, Americans continued to filibuster throughout the nineteenth century. In 1819, an expedition of two hundred Americans invaded Spanish Texas, intent on creating a republic modeled on the United States, only to be driven out by Spanish forces. Using force, taking action, and asserting White supremacy in these militaristic drives were seen by many as an ideal of American male vigor. President Jackson epitomized this military prowess as an officer in the Tennessee militia, where earlier in the century he had played a leading role in ending the Creek War and driving Native peoples out of Alabama and Georgia. His reputation helped him to win the presidency in 1828 and again in 1832. \n\n Filibustering plots picked up pace in the 1850s as the drive for expansion continued. Slaveholders looked south to the Caribbean, Mexico, and Central America, hoping to add new slave states. Spanish Cuba became the objective of many American slaveholders in the 1850s, as debate over the island dominated the national conversation. Many who urged its annexation believed Cuba had to be made part of the United States to prevent it from going the route of Haiti, with enslaved Black people overthrowing their captors and creating another Black republic, a prospect horrifying to many in the United States. Americans also feared that the British, who had an interest in the sugar island, would make the first move and snatch Cuba from the United States. Since Britain had outlawed slavery in its colonies in 1833, Black people on the island of Cuba would then be free. \n\n Narciso López, a Venezuelan who wanted to end Spanish control of the island, gained American support. He tried five times to take the island, with his last effort occurring in the summer of 1851 when he led an armed group from New Orleans. Thousands came out to cheer his small force as they set off to wrest Cuba from the Spanish. Unfortunately for López and his supporters, however, the effort to take Cuba did not produce the hoped-for spontaneous uprising of the Cuban people. Spanish authorities in Cuba captured and executed López and the American filibusters. Efforts to take Cuba continued under President Franklin Pierce, who had announced at his inauguration in 1853 his intention to pursue expansion. In 1854, American diplomats met in Ostend, Belgium, to find a way to gain Cuba. They wrote a secret memo, known as the Ostend Manifesto (thought to be penned by James Buchanan, who was elected president two years later), stating that if Spain refused to sell Cuba to the United States, the United States was justified in taking the island as a national security measure. \n\n The contents of this memo were supposed to remain secret, but details were leaked to the public, leading the House of Representatives to demand a copy. Many in the North were outraged over what appeared to be a southern scheme, orchestrated by what they perceived as the Slave Power—a term they used to describe the disproportionate influence that elite slaveholders wielded—to expand slavery. European powers also reacted with anger. Southern annexationists, however, applauded the effort to take Cuba. The Louisiana legislature in 1854 asked the federal government to take decisive action, and John Quitman, a former Mississippi governor, raised money from slaveholders to fund efforts to take the island. \n\n Controversy around the Ostend Manifesto caused President Pierce to step back from the plan to take Cuba. After his election, President Buchanan, despite his earlier expansionist efforts, denounced filibustering as the action of pirates. Filibustering caused an even wider gulf between the North and the South ( Figure 12.18 ). \n\n Cuba was not the only territory in slaveholders’ expansionist sights: some focused on Mexico and Central America. In 1855, Tennessee-born William Walker, along with an army of no more than sixty mercenaries, gained control of the Central American nation of Nicaragua. Previously, Walker had launched a successful invasion of Mexico, dubbing his conquered land the Republic of Sonora . In a relatively short period of time, Walker was dislodged from Sonora by Mexican authorities and forced to retreat back to the United States. His conquest of Nicaragua garnered far more attention, catapulting him into national popularity as the heroic embodiment of White supremacy ( Figure 12.19 ). \n\n Why Nicaragua? Nicaragua presented a tempting target because it provided a quick route from the Caribbean to the Pacific: Only twelve miles of land stood between the Pacific Ocean, the inland Lake Nicaragua, and the river that drained into the Atlantic. Shipping from the East Coast to the West Coast of the United States had to travel either by land across the continent, south around the entire continent of South America, or through Nicaragua. Previously, American tycoon Cornelius Vanderbilt ( Figure 12.19 ) had recognized the strategic importance of Nicaragua and worked with the Nicaraguan government to control shipping there. The filibustering of William Walker may have excited expansionist-minded southerners, but it greatly upset Vanderbilt’s business interests in the region. \n\n Walker clung to the racist, expansionist philosophies of the proslavery South. In 1856, Walker made slavery legal in Nicaragua—it had been illegal there for thirty years—in a move to gain the support of the South. He also reopened the slave trade. In 1856, he was elected president of Nicaragua, but in 1857, he was chased from the country. When he returned to Central America in 1860, he was captured by the British and released to Honduran authorities, who executed him by firing squad. "}}},{"rowIdx":81,"cells":{"bname":{"kind":"string","value":"psychology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 11.1 What Is Personality? \n\n Personality has been studied for over 2,000 years, beginning with Hippocrates. More recent theories of personality have been proposed, including Freud’s psychodynamic perspective, which holds that personality is formed through early childhood experiences. Other perspectives then emerged in reaction to the psychodynamic perspective, including the learning, humanistic, biological, trait, and cultural perspectives. \n\n 11.2 Freud and the Psychodynamic Perspective \n\n Sigmund Freud presented the first comprehensive theory of personality. He was also the first to recognize that much of our mental life takes place outside of our conscious awareness. Freud also proposed three components to our personality: the id, ego, and superego. The job of the ego is to balance the sexual and aggressive drives of the id with the moral ideal of the superego. Freud also said that personality develops through a series of psychosexual stages. In each stage, pleasure focuses on a specific erogenous zone. Failure to resolve a stage can lead one to become fixated in that stage, leading to unhealthy personality traits. Successful resolution of the stages leads to a healthy adult. \n\n 11.3 Neo-Freudians: Adler, Erikson, Jung, and Horney \n\n The neo-Freudians were psychologists whose work followed from Freud’s. They generally agreed with Freud that childhood experiences matter, but they decreased the emphasis on sex and focused more on the social environment and effects of culture on personality. Some of the notable neo-Freudians are Alfred Adler, Carl Jung, Erik Erikson, and Karen Horney. The neo-Freudian approaches have been criticized, because they tend to be philosophical rather than based on sound scientific research. For example, Jung’s conclusions about the existence of the collective unconscious are based on myths, legends, dreams, and art. In addition, as with Freud’s psychoanalytic theory, the neo-Freudians based much of their theories of personality on information from their patients. \n\n 11.4 Learning Approaches \n\n Behavioral theorists view personality as significantly shaped and impacted by the reinforcements and consequences outside of the organism. People behave in a consistent manner based on prior learning. B. F. Skinner, a prominent behaviorist, said that we demonstrate consistent behavior patterns, because we have developed certain response tendencies. Mischel focused on how personal goals play a role in the self-regulation process. Albert Bandura said that one’s environment can determine behavior, but at the same time, people can influence the environment with both their thoughts and behaviors, which is known as reciprocal determinism. Bandura also emphasized how we learn from watching others. He felt that this type of learning also plays a part in the development of our personality. Bandura discussed the concept of self-efficacy, which is our level of confidence in our own abilities. Finally, Rotter proposed the concept of locus of control, which refers to our beliefs about the power we have over our lives. He said that people fall along a continuum between a purely internal and a purely external locus of control. \n\n 11.5 Humanistic Approaches \n\n Humanistic psychologists Abraham Maslow and Carl Rogers focused on the growth potential of healthy individuals. They believed that people strive to become self-actualized. Both Rogers’s and Maslow’s theories greatly contributed to our understanding of the self. They emphasized free will and self-determination, with each individual desiring to become the best person they can become. \n\n 11.6 Biological Approaches \n\n Some aspects of our personalities are largely controlled by genetics; however, environmental factors (such as family interactions) and maturation can affect the ways in which children’s personalities are expressed. \n\n 11.7 Trait Theorists \n\n Trait theorists attempt to explain our personality by identifying our stable characteristics and ways of behaving. They have identified important dimensions of personality. The Five Factor Model is the most widely accepted trait theory today. The five factors are openness, conscientiousness, extroversion, agreeableness, and neuroticism. These traits occur along a continuum. \n\n 11.8 Cultural Understandings of Personality \n\n The culture in which you live is one of the most important environmental factors that shapes your personality. Western ideas about personality may not be applicable to other cultures. In fact, there is evidence that the strength of personality traits varies across cultures. Individualist cultures and collectivist cultures place emphasis on different basic values. People who live in individualist cultures tend to believe that independence, competition, and personal achievement are important. People who live in collectivist cultures value social harmony, respectfulness, and group needs over individual needs. There are three approaches that can be used to study personality in a cultural context: the cultural-comparative approach, the indigenous approach, and the combined approach, which incorporates both elements of both views. 11.9 Personality Assessment \n\n Personality tests are techniques designed to measure one’s personality. They are used to diagnose psychological problems as well as to screen candidates for college and employment. There are two types of personality tests: self-report inventories and projective tests. The MMPI is one of the most common self-report inventories. It asks a series of true/false questions that are designed to provide a clinical profile of an individual. Projective tests use ambiguous images or other ambiguous stimuli to assess an individual’s unconscious fears, desires, and challenges. The Rorschach Inkblot Test, the TAT, the RISB, and the C-TCB are all forms of projective tests. "},"intro":{"kind":"string","value":" Chapter Outline 11.1 What Is Personality? 11.2 Freud and the Psychodynamic Perspective 11.3 Neo-Freudians: Adler, Erikson, Jung, and Horney 11.4 Learning Approaches 11.5 Humanistic Approaches 11.6 Biological Approaches 11.7 Trait Theorists 11.8 Cultural Understandings of Personality 11.9 Personality Assessment Introduction \n\n Three months before William Jefferson Blythe III was born, his father died in a car accident. He was raised by his mother, Virginia Dell, and grandparents, in Hope, Arkansas. When he turned 4, his mother married Roger Clinton, Jr., an alcoholic who was physically abusive to William’s mother. Six years later, Virginia gave birth to another son, Roger. William, who later took the last name Clinton from his stepfather, became the 42nd president of the United States. While Bill Clinton was making his political ascendance, his half-brother, Roger Clinton, was arrested numerous times for drug charges, including possession, conspiracy to distribute cocaine, and driving under the influence, serving time in jail. Two brothers, raised by the same people, took radically different paths in their lives. Why did they make the choices they did? What internal forces shaped their decisions? Personality psychology can help us answer these questions and more. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":3,"ans_text":"long term, stable and not easily changed"},"bloom":null,"hl_context":"Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways . Our personality is what makes us unique individuals . Each person has an idiosyncratic pattern of enduring , long-term characteristics and a manner in which he or she interacts with other individuals and the world around them . <hl> Our personalities are thought to be long term , stable , and not easily changed . <hl> The word personality comes from the Latin word persona . In the ancient world , a persona was a mask worn by an actor . While we tend to think of a mask as being worn to conceal one ’ s identity , the theatrical mask was originally used to either represent or project a specific personality trait of a character ( Figure 11.2 ) .","hl_sentences":"Our personalities are thought to be long term , stable , and not easily changed .","question":{"cloze_format":"Personality is thought to be ________.","normal_format":"What is personality thought to be?","question_choices":["short term and easily changed","a pattern of short-term characteristics","unstable and short term","long term, stable and not easily changed"],"question_id":"fs-idm147588048","question_text":"Personality is thought to be ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"personality"},"bloom":null,"hl_context":"<hl> Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways . <hl> Our personality is what makes us unique individuals . Each person has an idiosyncratic pattern of enduring , long-term characteristics and a manner in which he or she interacts with other individuals and the world around them . Our personalities are thought to be long term , stable , and not easily changed . The word personality comes from the Latin word persona . In the ancient world , a persona was a mask worn by an actor . While we tend to think of a mask as being worn to conceal one ’ s identity , the theatrical mask was originally used to either represent or project a specific personality trait of a character ( Figure 11.2 ) .","hl_sentences":"Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways .","question":{"cloze_format":"The long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways are known as ________.","normal_format":"The long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways are known as what?","question_choices":["psychodynamic","temperament","humors","personality"],"question_id":"fs-idm142790960","question_text":"The long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways are known as ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"Freud"},"bloom":null,"hl_context":"In the centuries after Galen , other researchers contributed to the development of his four primary temperament types , most prominently Immanuel Kant ( in the 18th century ) and psychologist Wilhelm Wundt ( in the 19th century ) ( Eysenck , 2009 ; Stelmack & Stalikas , 1991 ; Wundt , 1874/1886 ) ( Figure 11.4 ) . Kant agreed with Galen that everyone could be sorted into one of the four temperaments and that there was no overlap between the four categories ( Eysenck , 2009 ) . He developed a list of traits that could be used to describe the personality of a person from each of the four temperaments . However , Wundt suggested that a better description of personality could be achieved using two major axes : emotional / nonemotional and changeable / unchangeable . The first axis separated strong from weak emotions ( the melancholic and choleric temperaments from the phlegmatic and sanguine ) . The second axis divided the changeable temperaments ( choleric and sanguine ) from the unchangeable ones ( melancholic and phlegmatic ) ( Eysenck , 2009 ) . <hl> Sigmund Freud ’ s psychodynamic perspective of personality was the first comprehensive theory of personality , explaining a wide variety of both normal and abnormal behaviors . <hl> According to Freud , unconscious drives influenced by sex and aggression , along with childhood sexuality , are the forces that influence our personality . Freud attracted many followers who modified his ideas to create new theories about personality . These theorists , referred to as neo-Freudians , generally agreed with Freud that childhood experiences matter , but they reduced the emphasis on sex and focused more on the social environment and effects of culture on personality . The perspective of personality proposed by Freud and his followers was the dominant theory of personality for the first half of the 20th century .","hl_sentences":"Sigmund Freud ’ s psychodynamic perspective of personality was the first comprehensive theory of personality , explaining a wide variety of both normal and abnormal behaviors .","question":{"cloze_format":"________ is credited with the first comprehensive theory of personality.","normal_format":"Who is credited with the first comprehensive theory of personality?","question_choices":["Hippocrates","Gall","Wundt","Freud"],"question_id":"fs-idp47985824","question_text":"________ is credited with the first comprehensive theory of personality."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"phrenology"},"bloom":null,"hl_context":"<hl> In 1780 , Franz Gall , a German physician , proposed that the distances between bumps on the skull reveal a person ’ s personality traits , character , and mental abilities ( Figure 11.3 ) . <hl> According to Gall , measuring these distances revealed the sizes of the brain areas underneath , providing information that could be used to determine whether a person was friendly , prideful , murderous , kind , good with languages , and so on . <hl> Initially , phrenology was very popular ; however , it was soon discredited for lack of empirical support and has long been relegated to the status of pseudoscience ( Fancher , 1979 ) . <hl>","hl_sentences":"In 1780 , Franz Gall , a German physician , proposed that the distances between bumps on the skull reveal a person ’ s personality traits , character , and mental abilities ( Figure 11.3 ) . Initially , phrenology was very popular ; however , it was soon discredited for lack of empirical support and has long been relegated to the status of pseudoscience ( Fancher , 1979 ) .","question":{"cloze_format":"An early science that tried to correlate personality with measurements of parts of a person’s skull is known as ________.","normal_format":"An early science that tried to correlate personality with measurements of parts of a person’s skull is known as what?","question_choices":["phrenology","psychology","physiology","personality psychology"],"question_id":"fs-idm96722816","question_text":"An early science that tried to correlate personality with measurements of parts of a person’s skull is known as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"pleasure"},"bloom":null,"hl_context":"Levels of Consciousness To explain the concept of conscious versus unconscious experience , Freud compared the mind to an iceberg ( Figure 11.5 ) . He said that only about one-tenth of our mind is conscious , and the rest of our mind is unconscious . Our unconscious refers to that mental activity of which we are unaware and are unable to access ( Freud , 1923 ) . According to Freud , unacceptable urges and desires are kept in our unconscious through a process called repression . For example , we sometimes say things that we don ’ t intend to say by unintentionally substituting another word for the one we meant . You ’ ve probably heard of a Freudian slip , the term used to describe this . Freud suggested that slips of the tongue are actually sexual or aggressive urges , accidentally slipping out of our unconscious . Speech errors such as this are quite common . Seeing them as a reflection of unconscious desires , linguists today have found that slips of the tongue tend to occur when we are tired , nervous , or not at our optimal level of cognitive functioning ( Motley , 2002 ) . According to Freud , our personality develops from a conflict between two forces : our biological aggressive and pleasure-seeking drives versus our internal ( socialized ) control over these drives . Our personality is the result of our efforts to balance these two competing forces . Freud suggested that we can understand this by imagining three interacting systems within our minds . He called them the id , ego , and superego ( Figure 11.6 ) . The unconscious id contains our most primitive drives or urges , and is present from birth . It directs impulses for hunger , thirst , and sex . <hl> Freud believed that the id operates on what he called the “ pleasure principle , ” in which the id seeks immediate gratification . <hl> Through social interactions with parents and others in a child ’ s environment , the ego and superego develop to help control the id . The superego develops as a child interacts with others , learning the social rules for right and wrong . The superego acts as our conscience ; it is our moral compass that tells us how we should behave . It strives for perfection and judges our behavior , leading to feelings of pride or — when we fall short of the ideal — feelings of guilt . In contrast to the instinctual id and the rule-based superego , the ego is the rational part of our personality . It ’ s what Freud considered to be the self , and it is the part of our personality that is seen by others . Its job is to balance the demands of the id and superego in the context of reality ; thus , it operates on what Freud called the “ reality principle . ” The ego helps the id satisfy its desires in a realistic way .","hl_sentences":"Freud believed that the id operates on what he called the “ pleasure principle , ” in which the id seeks immediate gratification .","question":{"cloze_format":"The id operates on the ________ principle.","normal_format":"On which principle does the id operate?","question_choices":["reality","pleasure","instant gratification","guilt"],"question_id":"fs-idm135064480","question_text":"The id operates on the ________ principle."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"regression"},"bloom":null,"hl_context":"Another defense mechanism is reaction formation , in which someone expresses feelings , thoughts , and behaviors opposite to their inclinations . In the above example , Joe made fun of a homosexual peer while himself being attracted to males . <hl> In regression , an individual acts much younger than their age . <hl> For example , a four-year-old child who resents the arrival of a newborn sibling may act like a baby and revert to drinking out of a bottle . In projection , a person refuses to acknowledge her own unconscious feelings and instead sees those feelings in someone else . Other defense mechanisms include rationalization , displacement , and sublimation . The id and superego are in constant conflict , because the id wants instant gratification regardless of the consequences , but the superego tells us that we must behave in socially acceptable ways . Thus , the ego ’ s job is to find the middle ground . It helps satisfy the id ’ s desires in a rational way that will not lead us to feelings of guilt . According to Freud , a person who has a strong ego , which can balance the demands of the id and the superego , has a healthy personality . Freud maintained that imbalances in the system can lead to neurosis ( a tendency to experience negative emotions ) , anxiety disorders , or unhealthy behaviors . For example , a person who is dominated by their id might be narcissistic and impulsive . A person with a dominant superego might be controlled by feelings of guilt and deny themselves even socially acceptable pleasures ; conversely , if the superego is weak or absent , a person might become a psychopath . An overly dominant superego might be seen in an over-controlled individual whose rational grasp on reality is so strong that they are unaware of their emotional needs , or , in a neurotic who is overly defensive ( overusing ego defense mechanisms ) . Defense Mechanisms Freud believed that feelings of anxiety result from the ego ’ s inability to mediate the conflict between the id and superego . When this happens , Freud believed that the ego seeks to restore balance through various protective measures known as defense mechanisms ( Figure 11.7 ) . <hl> When certain events , feelings , or yearnings cause an individual anxiety , the individual wishes to reduce that anxiety . <hl> <hl> To do that , the individual ’ s unconscious mind uses ego defense mechanisms , unconscious protective behaviors that aim to reduce anxiety . <hl> The ego , usually conscious , resorts to unconscious strivings to protect the ego from being overwhelmed by anxiety . When we use defense mechanisms , we are unaware that we are using them . Further , they operate in various ways that distort reality . According to Freud , we all use ego defense mechanisms . While everyone uses defense mechanisms , Freud believed that overuse of them may be problematic . For example , let ’ s say Joe Smith is a high school football player . Deep down , Joe feels sexually attracted to males . His conscious belief is that being gay is immoral and that if he were gay , his family would disown him and he would be ostracized by his peers . Therefore , there is a conflict between his conscious beliefs ( being gay is wrong and will result in being ostracized ) and his unconscious urges ( attraction to males ) . The idea that he might be gay causes Joe to have feelings of anxiety . How can he decrease his anxiety ? Joe may find himself acting very “ macho , ” making gay jokes , and picking on a school peer who is gay . This way , Joe ’ s unconscious impulses are further submerged .","hl_sentences":"In regression , an individual acts much younger than their age . When certain events , feelings , or yearnings cause an individual anxiety , the individual wishes to reduce that anxiety . To do that , the individual ’ s unconscious mind uses ego defense mechanisms , unconscious protective behaviors that aim to reduce anxiety .","question":{"cloze_format":"The ego defense mechanism in which a person who is confronted with anxiety returns to a more immature behavioral stage is called ________.","normal_format":"What the ego defense mechanism in which a person who is confronted with anxiety returns to a more immature behavioral stage is called?","question_choices":["repression","regression","reaction formation","rationalization"],"question_id":"fs-idm2953264","question_text":"The ego defense mechanism in which a person who is confronted with anxiety returns to a more immature behavioral stage is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"phallic"},"bloom":null,"hl_context":"<hl> Freud ’ s third stage of psychosexual development is the phallic stage ( 3 – 6 years ) , corresponding to the age when children become aware of their bodies and recognize the differences between boys and girls . <hl> The erogenous zone in this stage is the genitals . Conflict arises when the child feels a desire for the opposite-sex parent , and jealousy and hatred toward the same-sex parent . <hl> For boys , this is called the Oedipus complex , involving a boy's desire for his mother and his urge to replace his father who is seen as a rival for the mother ’ s attention . <hl> At the same time , the boy is afraid his father will punish him for his feelings , so he experiences castration anxiety . The Oedipus complex is successfully resolved when the boy begins to identify with his father as an indirect way to have the mother . Failure to resolve the Oedipus complex may result in fixation and development of a personality that might be described as vain and overly ambitious .","hl_sentences":"Freud ’ s third stage of psychosexual development is the phallic stage ( 3 – 6 years ) , corresponding to the age when children become aware of their bodies and recognize the differences between boys and girls . For boys , this is called the Oedipus complex , involving a boy's desire for his mother and his urge to replace his father who is seen as a rival for the mother ’ s attention .","question":{"cloze_format":"The Oedipus complex occurs in the ________ stage of psychosexual development.","normal_format":"The Oedipus complex occurs in which stage of psychosexual development?","question_choices":["oral","anal","phallic","latency"],"question_id":"fs-idm43251568","question_text":"The Oedipus complex occurs in the ________ stage of psychosexual development."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"collective unconscious"},"bloom":null,"hl_context":"<hl> The collective unconscious is a universal version of the personal unconscious , holding mental patterns , or memory traces , which are common to all of us ( Jung , 1928 ) . <hl> <hl> These ancestral memories , which Jung called archetypes , are represented by universal themes in various cultures , as expressed through literature , art , and dreams ( Jung ) . <hl> Jung said that these themes reflect common experiences of people the world over , such as facing death , becoming independent , and striving for mastery . <hl> Jung ( 1964 ) believed that through biology , each person is handed down the same themes and that the same types of symbols — such as the hero , the maiden , the sage , and the trickster — are present in the folklore and fairy tales of every culture . <hl> In Jung ’ s view , the task of integrating these unconscious archetypal aspects of the self is part of the self-realization process in the second half of life . With this orientation toward self-realization , Jung parted ways with Freud ’ s belief that personality is determined solely by past events and anticipated the humanistic movement with its emphasis on self-actualization and orientation toward the future .","hl_sentences":"The collective unconscious is a universal version of the personal unconscious , holding mental patterns , or memory traces , which are common to all of us ( Jung , 1928 ) . These ancestral memories , which Jung called archetypes , are represented by universal themes in various cultures , as expressed through literature , art , and dreams ( Jung ) . Jung ( 1964 ) believed that through biology , each person is handed down the same themes and that the same types of symbols — such as the hero , the maiden , the sage , and the trickster — are present in the folklore and fairy tales of every culture .","question":{"cloze_format":"The universal bank of ideas, images, and concepts that have been passed down through the generations from our ancestors refers to ________.","normal_format":"What do the universal bank of ideas, images, and concepts that have been passed down through the generations from our ancestors refer to?","question_choices":["archetypes","intuition","collective unconscious","personality types"],"question_id":"fs-idm4144288","question_text":"The universal bank of ideas, images, and concepts that have been passed down through the generations from our ancestors refers to ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"will power"},"bloom":null,"hl_context":"One of Mischel ’ s most notable contributions to personality psychology was his ideas on self-regulation . According to Lecci & Magnavita ( 2013 ) , “ Self-regulation is the process of identifying a goal or set of goals and , in pursuing these goals , using both internal ( e . g . , thoughts and affect ) and external ( e . g . , responses of anything or anyone in the environment ) feedback to maximize goal attainment ” ( p . 6.3 ) . <hl> Self-regulation is also known as will power . <hl> When we talk about will power , we tend to think of it as the ability to delay gratification . For example , Bettina ’ s teenage daughter made strawberry cupcakes , and they looked delicious . However , Bettina forfeited the pleasure of eating one , because she is training for a 5K race and wants to be fit and do well in the race . Would you be able to resist getting a small reward now in order to get a larger reward later ? This is the question Mischel investigated in his now-classic marshmallow test .","hl_sentences":"Self-regulation is also known as will power .","question":{"cloze_format":"Self-regulation is also known as ________.","normal_format":"What is self-regulation also known as?","question_choices":["self-efficacy","will power","internal locus of control","external locus of control"],"question_id":"fs-idp99048256","question_text":"Self-regulation is also known as ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"self-efficacy"},"bloom":null,"hl_context":"Bandura ( 1977 , 1995 ) has studied a number of cognitive and personal factors that affect learning and personality development , and most recently has focused on the concept of self-efficacy . <hl> Self-efficacy is our level of confidence in our own abilities , developed through our social experiences . <hl> Self-efficacy affects how we approach challenges and reach goals . In observational learning , self-efficacy is a cognitive factor that affects which behaviors we choose to imitate as well as our success in performing those behaviors .","hl_sentences":"Self-efficacy is our level of confidence in our own abilities , developed through our social experiences .","question":{"cloze_format":"Your level of confidence in your own abilities is known as ________.","normal_format":"Your level of confidence in your own abilities is known as what?","question_choices":["self-efficacy","self-concept","self-control","self-esteem"],"question_id":"fs-idp171884848","question_text":"Your level of confidence in your own abilities is known as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"external"},"bloom":null,"hl_context":"Julian Rotter ( 1966 ) proposed the concept of locus of control , another cognitive factor that affects learning and personality development . Distinct from self-efficacy , which involves our belief in our own abilities , locus of control refers to our beliefs about the power we have over our lives . In Rotter ’ s view , people possess either an internal or an external locus of control ( Figure 11.11 ) . Those of us with an internal locus of control ( “ internals ” ) tend to believe that most of our outcomes are the direct result of our efforts . <hl> Those of us with an external locus of control ( “ externals ” ) tend to believe that our outcomes are outside of our control . <hl> Externals see their lives as being controlled by other people , luck , or chance . For example , say you didn ’ t spend much time studying for your psychology test and went out to dinner with friends instead . When you receive your test score , you see that you earned a D . If you possess an internal locus of control , you would most likely admit that you failed because you didn ’ t spend enough time studying and decide to study more for the next test . On the other hand , if you possess an external locus of control , you might conclude that the test was too hard and not bother studying for the next test , because you figure you will fail it anyway . Researchers have found that people with an internal locus of control perform better academically , achieve more in their careers , are more independent , are healthier , are better able to cope , and are less depressed than people who have an external locus of control ( Benassi , Sweeney , & Durfour , 1988 ; Lefcourt , 1982 ; Maltby , Day , & Macaskill , 2007 ; Whyte , 1977 , 1978 , 1980 ) . Link to Learning","hl_sentences":"Those of us with an external locus of control ( “ externals ” ) tend to believe that our outcomes are outside of our control .","question":{"cloze_format":"Jane believes that she got a bad grade on her psychology paper because her professor doesn’t like her. Jane most likely has an _______ locus of control.","normal_format":"Jane believes that she got a bad grade on her psychology paper because her professor doesn’t like her. Which type of locus of control Jane most likely has? ","question_choices":["internal","external","intrinsic","extrinsic"],"question_id":"fs-idp109083568","question_text":"Jane believes that she got a bad grade on her psychology paper because her professor doesn’t like her. Jane most likely has an _______ locus of control."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"all of our thoughts and feelings about ourselves"},"bloom":null,"hl_context":"Another humanistic theorist was Carl Rogers . <hl> One of Rogers ’ s main ideas about personality regards self-concept , our thoughts and feelings about ourselves . <hl> How would you respond to the question , “ Who am I ? ” Your answer can show how you see yourself . If your response is primarily positive , then you tend to feel good about who you are , and you see the world as a safe and positive place . If your response is mainly negative , then you may feel unhappy with who you are . Rogers further divided the self into two categories : the ideal self and the real self . The ideal self is the person that you would like to be ; the real self is the person you actually are . Rogers focused on the idea that we need to achieve consistency between these two selves . We experience congruence when our thoughts about our real self and ideal self are very similar — in other words , when our self-concept is accurate . High congruence leads to a greater sense of self-worth and a healthy , productive life . Parents can help their children achieve this by giving them unconditional positive regard , or unconditional love . According to Rogers ( 1980 ) , “ As persons are accepted and prized , they tend to develop a more caring attitude towards themselves ” ( p . 116 ) . Conversely , when there is a great discrepancy between our ideal and actual selves , we experience a state Rogers called incongruence , which can lead to maladjustment . Both Rogers ’ s and Maslow ’ s theories focus on individual choices and do not believe that biology is deterministic . 11.6 Biological Approaches Learning Objectives By the end of this section , you will be able to :","hl_sentences":"One of Rogers ’ s main ideas about personality regards self-concept , our thoughts and feelings about ourselves .","question":{"cloze_format":"Self-concept refers to ________.","normal_format":"What do self-concept refer to?","question_choices":["our level of confidence in our own abilities","all of our thoughts and feelings about ourselves","the belief that we control our own outcomes","the belief that our outcomes are outside of our control"],"question_id":"fs-idm88196816","question_text":"Self-concept refers to ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"congruence"},"bloom":null,"hl_context":"Another humanistic theorist was Carl Rogers . One of Rogers ’ s main ideas about personality regards self-concept , our thoughts and feelings about ourselves . How would you respond to the question , “ Who am I ? ” Your answer can show how you see yourself . If your response is primarily positive , then you tend to feel good about who you are , and you see the world as a safe and positive place . If your response is mainly negative , then you may feel unhappy with who you are . Rogers further divided the self into two categories : the ideal self and the real self . The ideal self is the person that you would like to be ; the real self is the person you actually are . Rogers focused on the idea that we need to achieve consistency between these two selves . <hl> We experience congruence when our thoughts about our real self and ideal self are very similar — in other words , when our self-concept is accurate . <hl> High congruence leads to a greater sense of self-worth and a healthy , productive life . Parents can help their children achieve this by giving them unconditional positive regard , or unconditional love . According to Rogers ( 1980 ) , “ As persons are accepted and prized , they tend to develop a more caring attitude towards themselves ” ( p . 116 ) . Conversely , when there is a great discrepancy between our ideal and actual selves , we experience a state Rogers called incongruence , which can lead to maladjustment . Both Rogers ’ s and Maslow ’ s theories focus on individual choices and do not believe that biology is deterministic . 11.6 Biological Approaches Learning Objectives By the end of this section , you will be able to :","hl_sentences":"We experience congruence when our thoughts about our real self and ideal self are very similar — in other words , when our self-concept is accurate .","question":{"cloze_format":"The idea that people’s ideas about themselves should match their actions is called ________.","normal_format":"What is the idea that people’s ideas about themselves should match their actions called?","question_choices":["confluence","conscious","conscientiousness","congruence"],"question_id":"fs-idm199631728","question_text":"The idea that people’s ideas about themselves should match their actions is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"temperament"},"bloom":null,"hl_context":"<hl> Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives ( Rothbart , 2011 ) . <hl> As you learned when you studied lifespan development , Thomas and Chess ( 1977 ) found that babies could be categorized into one of three temperaments : easy , difficult , or slow to warm up . However , environmental factors ( family interactions , for example ) and maturation can affect the ways in which children ’ s personalities are expressed ( Carter et al . , 2008 ) . The concept of personality has been studied for at least 2,000 years , beginning with Hippocrates in 370 BCE ( Fazeli , 2012 ) . <hl> Hippocrates theorized that personality traits and human behaviors are based on four separate temperaments associated with four fluids ( “ humors ” ) of the body : choleric temperament ( yellow bile from the liver ) , melancholic temperament ( black bile from the kidneys ) , sanguine temperament ( red blood from the heart ) , and phlegmatic temperament ( white phlegm from the lungs ) ( Clark & Watson , 2008 ; Eysenck & Eysenck , 1985 ; Lecci & Magnavita , 2013 ; Noga , 2007 ) . <hl> <hl> Centuries later , the influential Greek physician and philosopher Galen built on Hippocrates ’ s theory , suggesting that both diseases and personality differences could be explained by imbalances in the humors and that each person exhibits one of the four temperaments . <hl> <hl> For example , the choleric person is passionate , ambitious , and bold ; the melancholic person is reserved , anxious , and unhappy ; the sanguine person is joyful , eager , and optimistic ; and the phlegmatic person is calm , reliable , and thoughtful ( Clark & Watson , 2008 ; Stelmack & Stalikas , 1991 ) . <hl> Galen ’ s theory was prevalent for over 1,000 years and continued to be popular through the Middle Ages .","hl_sentences":"Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives ( Rothbart , 2011 ) . Hippocrates theorized that personality traits and human behaviors are based on four separate temperaments associated with four fluids ( “ humors ” ) of the body : choleric temperament ( yellow bile from the liver ) , melancholic temperament ( black bile from the kidneys ) , sanguine temperament ( red blood from the heart ) , and phlegmatic temperament ( white phlegm from the lungs ) ( Clark & Watson , 2008 ; Eysenck & Eysenck , 1985 ; Lecci & Magnavita , 2013 ; Noga , 2007 ) . Centuries later , the influential Greek physician and philosopher Galen built on Hippocrates ’ s theory , suggesting that both diseases and personality differences could be explained by imbalances in the humors and that each person exhibits one of the four temperaments . For example , the choleric person is passionate , ambitious , and bold ; the melancholic person is reserved , anxious , and unhappy ; the sanguine person is joyful , eager , and optimistic ; and the phlegmatic person is calm , reliable , and thoughtful ( Clark & Watson , 2008 ; Stelmack & Stalikas , 1991 ) .","question":{"cloze_format":"The way a person reacts to the world, starting when they are very young, including the person’s activity level is known as ________.","normal_format":"What is known as the way a person reacts to the world, starting when they are very young, including their activity level?","question_choices":["traits","temperament","heritability","personality"],"question_id":"fs-idp99300112","question_text":"The way a person reacts to the world, starting when they are very young, including the person’s activity level is known as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"a difficult baby"},"bloom":null,"hl_context":"Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives ( Rothbart , 2011 ) . <hl> As you learned when you studied lifespan development , Thomas and Chess ( 1977 ) found that babies could be categorized into one of three temperaments : easy , difficult , or slow to warm up . <hl> However , environmental factors ( family interactions , for example ) and maturation can affect the ways in which children ’ s personalities are expressed ( Carter et al . , 2008 ) .","hl_sentences":"As you learned when you studied lifespan development , Thomas and Chess ( 1977 ) found that babies could be categorized into one of three temperaments : easy , difficult , or slow to warm up .","question":{"cloze_format":"Brianna is 18 months old. She cries frequently, is hard to soothe, and wakes frequently during the night. According to Thomas and Chess, she would be considered ________.","normal_format":"Brianna is 18 months old. She cries frequently, is hard to soothe, and wakes frequently during the night. What would Thomas and Chess consider her to be?","question_choices":["an easy baby","a difficult baby","a slow to warm up baby","a colicky baby"],"question_id":"fs-idm11446400","question_text":"Brianna is 18 months old. She cries frequently, is hard to soothe, and wakes frequently during the night. According to Thomas and Chess, she would be considered ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"very similar"},"bloom":null,"hl_context":"<hl> In the field of behavioral genetics , the Minnesota Study of Twins Reared Apart — a well-known study of the genetic basis for personality — conducted research with twins from 1979 to 1999 . <hl> <hl> In studying 350 pairs of twins , including pairs of identical and fraternal twins reared together and apart , researchers found that identical twins , whether raised together or apart , have very similar personalities ( Bouchard , 1994 ; Bouchard , Lykken , McGue , Segal , & Tellegen , 1990 ; Segal , 2012 ) . <hl> These findings suggest the heritability of some personality traits . Heritability refers to the proportion of difference among people that is attributed to genetics . Some of the traits that the study reported as having more than a 0.50 heritability ratio include leadership , obedience to authority , a sense of well-being , alienation , resistance to stress , and fearfulness . The implication is that some aspects of our personalities are largely controlled by genetics ; however , it ’ s important to point out that traits are not determined by a single gene , but by a combination of many genes , as well as by epigenetic factors that control whether the genes are expressed .","hl_sentences":"In the field of behavioral genetics , the Minnesota Study of Twins Reared Apart — a well-known study of the genetic basis for personality — conducted research with twins from 1979 to 1999 . In studying 350 pairs of twins , including pairs of identical and fraternal twins reared together and apart , researchers found that identical twins , whether raised together or apart , have very similar personalities ( Bouchard , 1994 ; Bouchard , Lykken , McGue , Segal , & Tellegen , 1990 ; Segal , 2012 ) .","question":{"cloze_format":"According to the findings of the Minnesota Study of Twins Reared Apart, identical twins, whether raised together or apart have ________ personalities.","normal_format":"According to the findings of the Minnesota Study of Twins Reared Apart, which personalities did identical twins, whether raised together or apart, have?","question_choices":["slightly different","very different","slightly similar","very similar"],"question_id":"fs-idm30533600","question_text":"According to the findings of the Minnesota Study of Twins Reared Apart, identical twins, whether raised together or apart have ________ personalities."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"inborn, genetically based personality differences"},"bloom":null,"hl_context":"<hl> Psychologists Hans and Sybil Eysenck were personality theorists ( Figure 11.13 ) who focused on temperament , the inborn , genetically based personality differences that you studied earlier in the chapter . <hl> They believed personality is largely governed by biology . The Eysencks ( Eysenck , 1990 , 1992 ; Eysenck & Eysenck , 1963 ) viewed people as having two specific personality dimensions : extroversion / introversion and neuroticism / stability .","hl_sentences":"Psychologists Hans and Sybil Eysenck were personality theorists ( Figure 11.13 ) who focused on temperament , the inborn , genetically based personality differences that you studied earlier in the chapter .","question":{"cloze_format":"Temperament refers to ________.","normal_format":"What does temperament refer to?","question_choices":["inborn, genetically based personality differences","characteristic ways of behaving","conscientiousness, agreeableness, neuroticism, openness, and extroversion","degree of introversion-extroversion"],"question_id":"fs-idp143462352","question_text":"Temperament refers to ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"anxious"},"bloom":null,"hl_context":"According to their theory , people high on the trait of extroversion are sociable and outgoing , and readily connect with others , whereas people high on the trait of introversion have a higher need to be alone , engage in solitary behaviors , and limit their interactions with others . <hl> In the neuroticism / stability dimension , people high on neuroticism tend to be anxious ; they tend to have an overactive sympathetic nervous system and , even with low stress , their bodies and emotional state tend to go into a flight-or-fight reaction . <hl> In contrast , people high on stability tend to need more stimulation to activate their flight-or-fight reaction and are considered more emotionally stable . Based on these two dimensions , the Eysencks ’ theory divides people into four quadrants . These quadrants are sometimes compared with the four temperaments described by the Greeks : melancholic , choleric , phlegmatic , and sanguine ( Figure 11.14 ) .","hl_sentences":"In the neuroticism / stability dimension , people high on neuroticism tend to be anxious ; they tend to have an overactive sympathetic nervous system and , even with low stress , their bodies and emotional state tend to go into a flight-or-fight reaction .","question":{"cloze_format":"According to the Eysencks’ theory, people who score high on neuroticism tend to be ________.","normal_format":"According to the Eysencks’ theory, people who score high on neuroticism tend to be what?","question_choices":["calm","stable","outgoing","anxious"],"question_id":"fs-idp99350112","question_text":"According to the Eysencks’ theory, people who score high on neuroticism tend to be ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"individualist"},"bloom":null,"hl_context":"Individualist cultures and collectivist cultures place emphasis on different basic values . <hl> People who live in individualist cultures tend to believe that independence , competition , and personal achievement are important . <hl> <hl> Individuals in Western nations such as the United States , England , and Australia score high on individualism ( Oyserman , Coon , & Kemmelmier , 2002 ) . <hl> People who live in collectivist cultures value social harmony , respectfulness , and group needs over individual needs . Individuals who live in countries in Asia , Africa , and South America score high on collectivism ( Hofstede , 2001 ; Triandis , 1995 ) . These values influence personality . For example , Yang ( 2006 ) found that people in individualist cultures displayed more personally oriented personality traits , whereas people in collectivist cultures displayed more socially oriented personality traits .","hl_sentences":"People who live in individualist cultures tend to believe that independence , competition , and personal achievement are important . Individuals in Western nations such as the United States , England , and Australia score high on individualism ( Oyserman , Coon , & Kemmelmier , 2002 ) .","question":{"cloze_format":"The United States is considered a ________ culture.","normal_format":"Which type of culture is The United States considered?","question_choices":["collectivistic","individualist","traditional","nontraditional"],"question_id":"fs-idm898704","question_text":"The United States is considered a ________ culture."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"selective migration"},"bloom":null,"hl_context":"One explanation for the regional differences is selective migration ( Rentfrow et al . , 2013 ) . <hl> Selective migration is the concept that people choose to move to places that are compatible with their personalities and needs . <hl> For example , a person high on the agreeable scale would likely want to live near family and friends , and would choose to settle or remain in such an area . In contrast , someone high on openness would prefer to settle in a place that is recognized as diverse and innovative ( such as California ) .","hl_sentences":"Selective migration is the concept that people choose to move to places that are compatible with their personalities and needs .","question":{"cloze_format":"The concept that people choose to move to places that are compatible with their personalities and needs is known as ________.","normal_format":"What is the concept that people choose to move to places compatible with their personalities and needs?","question_choices":["selective migration","personal oriented personality","socially oriented personality","individualism"],"question_id":"fs-idp5072432","question_text":"The concept that people choose to move to places that are compatible with their personalities and needs is known as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"Minnesota Multiphasic Personality Inventory (MMPI)"},"bloom":null,"hl_context":"<hl> A third projective test is the Rotter Incomplete Sentence Blank ( RISB ) developed by Julian Rotter in 1950 ( recall his theory of locus of control , covered earlier in this chapter ) . <hl> There are three forms of this test for use with different age groups : the school form , the college form , and the adult form . The tests include 40 incomplete sentences that people are asked to complete as quickly as possible ( Figure 11.19 ) . The average time for completing the test is approximately 20 minutes , as responses are only 1 – 2 words in length . This test is similar to a word association test , and like other types of projective tests , it is presumed that responses will reveal desires , fears , and struggles . The RISB is used in screening college students for adjustment problems and in career counseling ( Holaday , Smith , & Sherry , 2010 ; Rotter & Rafferty 1950 ) . For many decades , these traditional projective tests have been used in cross-cultural personality assessments . However , it was found that test bias limited their usefulness ( Hoy-Watkins & Jenkins-Moore , 2008 ) . It is difficult to assess the personalities and lifestyles of members of widely divergent ethnic / cultural groups using personality instruments based on data from a single culture or race ( Hoy-Watkins & Jenkins-Moore , 2008 ) . For example , when the TAT was used with African-American test takers , the result was often shorter story length and low levels of cultural identification ( Duzant , 2005 ) . Therefore , it was vital to develop other personality assessments that explored factors such as race , language , and level of acculturation ( Hoy-Watkins & Jenkins-Moore , 2008 ) . To address this need , Robert Williams developed the first culturally specific projective test designed to reflect the everyday life experiences of African Americans ( Hoy-Watkins & Jenkins-Moore , 2008 ) . The updated version of the instrument is the Contemporized-Themes Concerning Blacks Test ( C-TCB ) ( Williams , 1972 ) . The C-TCB contains 20 color images that show scenes of African-American lifestyles . When the C-TCB was compared with the TAT for African Americans , it was found that use of the C-TCB led to increased story length , higher degrees of positive feelings , and stronger identification with the C-TCB ( Hoy , 1997 ; Hoy-Watkins & Jenkins-Moore , 2008 ) . The TEMAS Multicultural Thematic Apperception Test is another tool designed to be culturally relevant to minority groups , especially Hispanic youths . TEMAS — standing for “ Tell Me a Story ” but also a play on the Spanish word temas ( themes ) — uses images and storytelling cues that relate to minority culture ( Constantino , 1982 ) . <hl> A second projective test is the Thematic Apperception Test ( TAT ) , created in the 1930s by Henry Murray , an American psychologist , and a psychoanalyst named Christiana Morgan . <hl> A person taking the TAT is shown 8 – 12 ambiguous pictures and is asked to tell a story about each picture . The stories give insight into their social world , revealing hopes , fears , interests , and goals . The storytelling format helps to lower a person ’ s resistance divulging unconscious personal details ( Cramer , 2004 ) . The TAT has been used in clinical settings to evaluate psychological disorders ; more recently , it has been used in counseling settings to help clients gain a better understanding of themselves and achieve personal growth . Standardization of test administration is virtually nonexistent among clinicians , and the test tends to be modest to low on validity and reliability ( Aronow , Weiss , & Rezinkoff , 2001 ; Lilienfeld , Wood , & Garb , 2000 ) . Despite these shortcomings , the TAT has been one of the most widely used projective tests . <hl> The Rorschach Inkblot Test was developed in 1921 by a Swiss psychologist named Hermann Rorschach ( pronounced “ ROAR-shock ” ) . <hl> It is a series of symmetrical inkblot cards that are presented to a client by a psychologist . Upon presentation of each card , the psychologist asks the client , “ What might this be ? ” What the test-taker sees reveals unconscious feelings and struggles ( Piotrowski , 1987 ; Weiner , 2003 ) . The Rorschach has been standardized using the Exner system and is effective in measuring depression , psychosis , and anxiety . Another method for assessment of personality is projective testing . This kind of test relies on one of the defense mechanisms proposed by Freud — projection — as a way to assess unconscious processes . During this type of testing , a series of ambiguous cards is shown to the person being tested , who then is encouraged to project his feelings , impulses , and desires onto the cards — by telling a story , interpreting an image , or completing a sentence . Many projective tests have undergone standardization procedures ( for example , Exner , 2002 ) and can be used to access whether someone has unusual thoughts or a high level of anxiety , or is likely to become volatile . <hl> Some examples of projective tests are the Rorschach Inkblot Test , the Thematic Apperception Test ( TAT ) , the Contemporized-Themes Concerning Blacks test , the TEMAS ( Tell-Me-A-Story ) , and the Rotter Incomplete Sentence Blank ( RISB ) . <hl> <hl> One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions . <hl> The original MMPI was based on a small , limited sample , composed mostly of Minnesota farmers and psychiatric patients ; the revised inventory was based on a more representative , national sample to allow for better standardization . The MMPI - 2 takes 1 – 2 hours to complete . Responses are scored to produce a clinical profile composed of 10 scales : hypochondriasis , depression , hysteria , psychopathic deviance ( social deviance ) , masculinity versus femininity , paranoia , psychasthenia ( obsessive / compulsive qualities ) , schizophrenia , hypomania , and social introversion . There is also a scale to ascertain risk factors for alcohol abuse . In 2008 , the test was again revised , using more advanced methods , to the MMPI - 2 - RF . This version takes about one-half the time to complete and has only 338 questions ( Figure 11.18 ) . Despite the new test ’ s advantages , the MMPI - 2 is more established and is still more widely used . Typically , the tests are administered by computer . Although the MMPI was originally developed to assist in the clinical diagnosis of psychological disorders , it is now also used for occupational screening , such as in law enforcement , and in college , career , and marital counseling ( Ben-Porath & Tellegen , 2008 ) . In addition to clinical scales , the tests also have validity and reliability scales . ( Recall the concepts of reliability and validity from your study of psychological research . ) One of the validity scales , the Lie Scale ( or “ L ” Scale ) , consists of 15 items and is used to ascertain whether the respondent is “ faking good ” ( underreporting psychological problems to appear healthier ) . For example , if someone responds “ yes ” to a number of unrealistically positive items such as “ I have never told a lie , ” they may be trying to “ fake good ” or appear better than they actually are .","hl_sentences":"A third projective test is the Rotter Incomplete Sentence Blank ( RISB ) developed by Julian Rotter in 1950 ( recall his theory of locus of control , covered earlier in this chapter ) . A second projective test is the Thematic Apperception Test ( TAT ) , created in the 1930s by Henry Murray , an American psychologist , and a psychoanalyst named Christiana Morgan . The Rorschach Inkblot Test was developed in 1921 by a Swiss psychologist named Hermann Rorschach ( pronounced “ ROAR-shock ” ) . Some examples of projective tests are the Rorschach Inkblot Test , the Thematic Apperception Test ( TAT ) , the Contemporized-Themes Concerning Blacks test , the TEMAS ( Tell-Me-A-Story ) , and the Rotter Incomplete Sentence Blank ( RISB ) . One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions .","question":{"cloze_format":"___ is not a projective test.","normal_format":"Which of the following is NOT a projective test?","question_choices":["Minnesota Multiphasic Personality Inventory (MMPI)","Rorschach Inkblot Test","Thematic Apperception Test (TAT)","Rotter Incomplete Sentence Blank (RISB)"],"question_id":"fs-idm398688","question_text":"Which of the following is NOT a projective test?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"projective test"},"bloom":null,"hl_context":"<hl> Another method for assessment of personality is projective testing . <hl> This kind of test relies on one of the defense mechanisms proposed by Freud — projection — as a way to assess unconscious processes . <hl> During this type of testing , a series of ambiguous cards is shown to the person being tested , who then is encouraged to project his feelings , impulses , and desires onto the cards — by telling a story , interpreting an image , or completing a sentence . <hl> Many projective tests have undergone standardization procedures ( for example , Exner , 2002 ) and can be used to access whether someone has unusual thoughts or a high level of anxiety , or is likely to become volatile . Some examples of projective tests are the Rorschach Inkblot Test , the Thematic Apperception Test ( TAT ) , the Contemporized-Themes Concerning Blacks test , the TEMAS ( Tell-Me-A-Story ) , and the Rotter Incomplete Sentence Blank ( RISB ) .","hl_sentences":"Another method for assessment of personality is projective testing . During this type of testing , a series of ambiguous cards is shown to the person being tested , who then is encouraged to project his feelings , impulses , and desires onto the cards — by telling a story , interpreting an image , or completing a sentence .","question":{"cloze_format":"A personality assessment in which a person responds to ambiguous stimuli, revealing unconscious feelings, impulses, and desires ________.","normal_format":"A personality assessment in which a person responds to ambiguous stimuli, revealing unconscious feelings, impulses, and desires which of the following?","question_choices":["self-report inventory","projective test","Minnesota Multiphasic Personality Inventory (MMPI)","Myers-Briggs Type Indicator (MBTI)"],"question_id":"fs-idm436576","question_text":"A personality assessment in which a person responds to ambiguous stimuli, revealing unconscious feelings, impulses, and desires ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"Minnesota Multiphasic Personality Inventory (MMPI)"},"bloom":null,"hl_context":"<hl> One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions . <hl> The original MMPI was based on a small , limited sample , composed mostly of Minnesota farmers and psychiatric patients ; the revised inventory was based on a more representative , national sample to allow for better standardization . The MMPI - 2 takes 1 – 2 hours to complete . Responses are scored to produce a clinical profile composed of 10 scales : hypochondriasis , depression , hysteria , psychopathic deviance ( social deviance ) , masculinity versus femininity , paranoia , psychasthenia ( obsessive / compulsive qualities ) , schizophrenia , hypomania , and social introversion . There is also a scale to ascertain risk factors for alcohol abuse . In 2008 , the test was again revised , using more advanced methods , to the MMPI - 2 - RF . This version takes about one-half the time to complete and has only 338 questions ( Figure 11.18 ) . Despite the new test ’ s advantages , the MMPI - 2 is more established and is still more widely used . Typically , the tests are administered by computer . Although the MMPI was originally developed to assist in the clinical diagnosis of psychological disorders , it is now also used for occupational screening , such as in law enforcement , and in college , career , and marital counseling ( Ben-Porath & Tellegen , 2008 ) . In addition to clinical scales , the tests also have validity and reliability scales . ( Recall the concepts of reliability and validity from your study of psychological research . ) One of the validity scales , the Lie Scale ( or “ L ” Scale ) , consists of 15 items and is used to ascertain whether the respondent is “ faking good ” ( underreporting psychological problems to appear healthier ) . For example , if someone responds “ yes ” to a number of unrealistically positive items such as “ I have never told a lie , ” they may be trying to “ fake good ” or appear better than they actually are .","hl_sentences":"One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions .","question":{"cloze_format":"___ employs a series of true/false questions.","normal_format":"Which personality assessment employs a series of true/false questions?","question_choices":["Minnesota Multiphasic Personality Inventory (MMPI)","Thematic Apperception Test (TAT)","Rotter Incomplete Sentence Blank (RISB)","Myers-Briggs Type Indicator (MBTI)"],"question_id":"fs-idm1236192","question_text":"Which personality assessment employs a series of true/false questions?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"long term, stable and not easily changed\"\n },\n \"bloom\": null,\n \"hl_context\": \"Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways . Our personality is what makes us unique individuals . Each person has an idiosyncratic pattern of enduring , long-term characteristics and a manner in which he or she interacts with other individuals and the world around them . <hl> Our personalities are thought to be long term , stable , and not easily changed . <hl> The word personality comes from the Latin word persona . In the ancient world , a persona was a mask worn by an actor . While we tend to think of a mask as being worn to conceal one ’ s identity , the theatrical mask was originally used to either represent or project a specific personality trait of a character ( Figure 11.2 ) .\",\n \"hl_sentences\": \"Our personalities are thought to be long term , stable , and not easily changed .\",\n \"question\": {\n \"cloze_format\": \"Personality is thought to be ________.\",\n \"normal_format\": \"What is personality thought to be?\",\n \"question_choices\": [\n \"short term and easily changed\",\n \"a pattern of short-term characteristics\",\n \"unstable and short term\",\n \"long term, stable and not easily changed\"\n ],\n \"question_id\": \"fs-idm147588048\",\n \"question_text\": \"Personality is thought to be ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"personality\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways . <hl> Our personality is what makes us unique individuals . Each person has an idiosyncratic pattern of enduring , long-term characteristics and a manner in which he or she interacts with other individuals and the world around them . Our personalities are thought to be long term , stable , and not easily changed . The word personality comes from the Latin word persona . In the ancient world , a persona was a mask worn by an actor . While we tend to think of a mask as being worn to conceal one ’ s identity , the theatrical mask was originally used to either represent or project a specific personality trait of a character ( Figure 11.2 ) .\",\n \"hl_sentences\": \"Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways .\",\n \"question\": {\n \"cloze_format\": \"The long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways are known as ________.\",\n \"normal_format\": \"The long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways are known as what?\",\n \"question_choices\": [\n \"psychodynamic\",\n \"temperament\",\n \"humors\",\n \"personality\"\n ],\n \"question_id\": \"fs-idm142790960\",\n \"question_text\": \"The long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways are known as ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"Freud\"\n },\n \"bloom\": null,\n \"hl_context\": \"In the centuries after Galen , other researchers contributed to the development of his four primary temperament types , most prominently Immanuel Kant ( in the 18th century ) and psychologist Wilhelm Wundt ( in the 19th century ) ( Eysenck , 2009 ; Stelmack & Stalikas , 1991 ; Wundt , 1874/1886 ) ( Figure 11.4 ) . Kant agreed with Galen that everyone could be sorted into one of the four temperaments and that there was no overlap between the four categories ( Eysenck , 2009 ) . He developed a list of traits that could be used to describe the personality of a person from each of the four temperaments . However , Wundt suggested that a better description of personality could be achieved using two major axes : emotional / nonemotional and changeable / unchangeable . The first axis separated strong from weak emotions ( the melancholic and choleric temperaments from the phlegmatic and sanguine ) . The second axis divided the changeable temperaments ( choleric and sanguine ) from the unchangeable ones ( melancholic and phlegmatic ) ( Eysenck , 2009 ) . <hl> Sigmund Freud ’ s psychodynamic perspective of personality was the first comprehensive theory of personality , explaining a wide variety of both normal and abnormal behaviors . <hl> According to Freud , unconscious drives influenced by sex and aggression , along with childhood sexuality , are the forces that influence our personality . Freud attracted many followers who modified his ideas to create new theories about personality . These theorists , referred to as neo-Freudians , generally agreed with Freud that childhood experiences matter , but they reduced the emphasis on sex and focused more on the social environment and effects of culture on personality . The perspective of personality proposed by Freud and his followers was the dominant theory of personality for the first half of the 20th century .\",\n \"hl_sentences\": \"Sigmund Freud ’ s psychodynamic perspective of personality was the first comprehensive theory of personality , explaining a wide variety of both normal and abnormal behaviors .\",\n \"question\": {\n \"cloze_format\": \"________ is credited with the first comprehensive theory of personality.\",\n \"normal_format\": \"Who is credited with the first comprehensive theory of personality?\",\n \"question_choices\": [\n \"Hippocrates\",\n \"Gall\",\n \"Wundt\",\n \"Freud\"\n ],\n \"question_id\": \"fs-idp47985824\",\n \"question_text\": \"________ is credited with the first comprehensive theory of personality.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"phrenology\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In 1780 , Franz Gall , a German physician , proposed that the distances between bumps on the skull reveal a person ’ s personality traits , character , and mental abilities ( Figure 11.3 ) . <hl> According to Gall , measuring these distances revealed the sizes of the brain areas underneath , providing information that could be used to determine whether a person was friendly , prideful , murderous , kind , good with languages , and so on . <hl> Initially , phrenology was very popular ; however , it was soon discredited for lack of empirical support and has long been relegated to the status of pseudoscience ( Fancher , 1979 ) . <hl>\",\n \"hl_sentences\": \"In 1780 , Franz Gall , a German physician , proposed that the distances between bumps on the skull reveal a person ’ s personality traits , character , and mental abilities ( Figure 11.3 ) . Initially , phrenology was very popular ; however , it was soon discredited for lack of empirical support and has long been relegated to the status of pseudoscience ( Fancher , 1979 ) .\",\n \"question\": {\n \"cloze_format\": \"An early science that tried to correlate personality with measurements of parts of a person’s skull is known as ________.\",\n \"normal_format\": \"An early science that tried to correlate personality with measurements of parts of a person’s skull is known as what?\",\n \"question_choices\": [\n \"phrenology\",\n \"psychology\",\n \"physiology\",\n \"personality psychology\"\n ],\n \"question_id\": \"fs-idm96722816\",\n \"question_text\": \"An early science that tried to correlate personality with measurements of parts of a person’s skull is known as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"pleasure\"\n },\n \"bloom\": null,\n \"hl_context\": \"Levels of Consciousness To explain the concept of conscious versus unconscious experience , Freud compared the mind to an iceberg ( Figure 11.5 ) . He said that only about one-tenth of our mind is conscious , and the rest of our mind is unconscious . Our unconscious refers to that mental activity of which we are unaware and are unable to access ( Freud , 1923 ) . According to Freud , unacceptable urges and desires are kept in our unconscious through a process called repression . For example , we sometimes say things that we don ’ t intend to say by unintentionally substituting another word for the one we meant . You ’ ve probably heard of a Freudian slip , the term used to describe this . Freud suggested that slips of the tongue are actually sexual or aggressive urges , accidentally slipping out of our unconscious . Speech errors such as this are quite common . Seeing them as a reflection of unconscious desires , linguists today have found that slips of the tongue tend to occur when we are tired , nervous , or not at our optimal level of cognitive functioning ( Motley , 2002 ) . According to Freud , our personality develops from a conflict between two forces : our biological aggressive and pleasure-seeking drives versus our internal ( socialized ) control over these drives . Our personality is the result of our efforts to balance these two competing forces . Freud suggested that we can understand this by imagining three interacting systems within our minds . He called them the id , ego , and superego ( Figure 11.6 ) . The unconscious id contains our most primitive drives or urges , and is present from birth . It directs impulses for hunger , thirst , and sex . <hl> Freud believed that the id operates on what he called the “ pleasure principle , ” in which the id seeks immediate gratification . <hl> Through social interactions with parents and others in a child ’ s environment , the ego and superego develop to help control the id . The superego develops as a child interacts with others , learning the social rules for right and wrong . The superego acts as our conscience ; it is our moral compass that tells us how we should behave . It strives for perfection and judges our behavior , leading to feelings of pride or — when we fall short of the ideal — feelings of guilt . In contrast to the instinctual id and the rule-based superego , the ego is the rational part of our personality . It ’ s what Freud considered to be the self , and it is the part of our personality that is seen by others . Its job is to balance the demands of the id and superego in the context of reality ; thus , it operates on what Freud called the “ reality principle . ” The ego helps the id satisfy its desires in a realistic way .\",\n \"hl_sentences\": \"Freud believed that the id operates on what he called the “ pleasure principle , ” in which the id seeks immediate gratification .\",\n \"question\": {\n \"cloze_format\": \"The id operates on the ________ principle.\",\n \"normal_format\": \"On which principle does the id operate?\",\n \"question_choices\": [\n \"reality\",\n \"pleasure\",\n \"instant gratification\",\n \"guilt\"\n ],\n \"question_id\": \"fs-idm135064480\",\n \"question_text\": \"The id operates on the ________ principle.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"regression\"\n },\n \"bloom\": null,\n \"hl_context\": \"Another defense mechanism is reaction formation , in which someone expresses feelings , thoughts , and behaviors opposite to their inclinations . In the above example , Joe made fun of a homosexual peer while himself being attracted to males . <hl> In regression , an individual acts much younger than their age . <hl> For example , a four-year-old child who resents the arrival of a newborn sibling may act like a baby and revert to drinking out of a bottle . In projection , a person refuses to acknowledge her own unconscious feelings and instead sees those feelings in someone else . Other defense mechanisms include rationalization , displacement , and sublimation . The id and superego are in constant conflict , because the id wants instant gratification regardless of the consequences , but the superego tells us that we must behave in socially acceptable ways . Thus , the ego ’ s job is to find the middle ground . It helps satisfy the id ’ s desires in a rational way that will not lead us to feelings of guilt . According to Freud , a person who has a strong ego , which can balance the demands of the id and the superego , has a healthy personality . Freud maintained that imbalances in the system can lead to neurosis ( a tendency to experience negative emotions ) , anxiety disorders , or unhealthy behaviors . For example , a person who is dominated by their id might be narcissistic and impulsive . A person with a dominant superego might be controlled by feelings of guilt and deny themselves even socially acceptable pleasures ; conversely , if the superego is weak or absent , a person might become a psychopath . An overly dominant superego might be seen in an over-controlled individual whose rational grasp on reality is so strong that they are unaware of their emotional needs , or , in a neurotic who is overly defensive ( overusing ego defense mechanisms ) . Defense Mechanisms Freud believed that feelings of anxiety result from the ego ’ s inability to mediate the conflict between the id and superego . When this happens , Freud believed that the ego seeks to restore balance through various protective measures known as defense mechanisms ( Figure 11.7 ) . <hl> When certain events , feelings , or yearnings cause an individual anxiety , the individual wishes to reduce that anxiety . <hl> <hl> To do that , the individual ’ s unconscious mind uses ego defense mechanisms , unconscious protective behaviors that aim to reduce anxiety . <hl> The ego , usually conscious , resorts to unconscious strivings to protect the ego from being overwhelmed by anxiety . When we use defense mechanisms , we are unaware that we are using them . Further , they operate in various ways that distort reality . According to Freud , we all use ego defense mechanisms . While everyone uses defense mechanisms , Freud believed that overuse of them may be problematic . For example , let ’ s say Joe Smith is a high school football player . Deep down , Joe feels sexually attracted to males . His conscious belief is that being gay is immoral and that if he were gay , his family would disown him and he would be ostracized by his peers . Therefore , there is a conflict between his conscious beliefs ( being gay is wrong and will result in being ostracized ) and his unconscious urges ( attraction to males ) . The idea that he might be gay causes Joe to have feelings of anxiety . How can he decrease his anxiety ? Joe may find himself acting very “ macho , ” making gay jokes , and picking on a school peer who is gay . This way , Joe ’ s unconscious impulses are further submerged .\",\n \"hl_sentences\": \"In regression , an individual acts much younger than their age . When certain events , feelings , or yearnings cause an individual anxiety , the individual wishes to reduce that anxiety . To do that , the individual ’ s unconscious mind uses ego defense mechanisms , unconscious protective behaviors that aim to reduce anxiety .\",\n \"question\": {\n \"cloze_format\": \"The ego defense mechanism in which a person who is confronted with anxiety returns to a more immature behavioral stage is called ________.\",\n \"normal_format\": \"What the ego defense mechanism in which a person who is confronted with anxiety returns to a more immature behavioral stage is called?\",\n \"question_choices\": [\n \"repression\",\n \"regression\",\n \"reaction formation\",\n \"rationalization\"\n ],\n \"question_id\": \"fs-idm2953264\",\n \"question_text\": \"The ego defense mechanism in which a person who is confronted with anxiety returns to a more immature behavioral stage is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"phallic\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Freud ’ s third stage of psychosexual development is the phallic stage ( 3 – 6 years ) , corresponding to the age when children become aware of their bodies and recognize the differences between boys and girls . <hl> The erogenous zone in this stage is the genitals . Conflict arises when the child feels a desire for the opposite-sex parent , and jealousy and hatred toward the same-sex parent . <hl> For boys , this is called the Oedipus complex , involving a boy's desire for his mother and his urge to replace his father who is seen as a rival for the mother ’ s attention . <hl> At the same time , the boy is afraid his father will punish him for his feelings , so he experiences castration anxiety . The Oedipus complex is successfully resolved when the boy begins to identify with his father as an indirect way to have the mother . Failure to resolve the Oedipus complex may result in fixation and development of a personality that might be described as vain and overly ambitious .\",\n \"hl_sentences\": \"Freud ’ s third stage of psychosexual development is the phallic stage ( 3 – 6 years ) , corresponding to the age when children become aware of their bodies and recognize the differences between boys and girls . For boys , this is called the Oedipus complex , involving a boy's desire for his mother and his urge to replace his father who is seen as a rival for the mother ’ s attention .\",\n \"question\": {\n \"cloze_format\": \"The Oedipus complex occurs in the ________ stage of psychosexual development.\",\n \"normal_format\": \"The Oedipus complex occurs in which stage of psychosexual development?\",\n \"question_choices\": [\n \"oral\",\n \"anal\",\n \"phallic\",\n \"latency\"\n ],\n \"question_id\": \"fs-idm43251568\",\n \"question_text\": \"The Oedipus complex occurs in the ________ stage of psychosexual development.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"collective unconscious\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The collective unconscious is a universal version of the personal unconscious , holding mental patterns , or memory traces , which are common to all of us ( Jung , 1928 ) . <hl> <hl> These ancestral memories , which Jung called archetypes , are represented by universal themes in various cultures , as expressed through literature , art , and dreams ( Jung ) . <hl> Jung said that these themes reflect common experiences of people the world over , such as facing death , becoming independent , and striving for mastery . <hl> Jung ( 1964 ) believed that through biology , each person is handed down the same themes and that the same types of symbols — such as the hero , the maiden , the sage , and the trickster — are present in the folklore and fairy tales of every culture . <hl> In Jung ’ s view , the task of integrating these unconscious archetypal aspects of the self is part of the self-realization process in the second half of life . With this orientation toward self-realization , Jung parted ways with Freud ’ s belief that personality is determined solely by past events and anticipated the humanistic movement with its emphasis on self-actualization and orientation toward the future .\",\n \"hl_sentences\": \"The collective unconscious is a universal version of the personal unconscious , holding mental patterns , or memory traces , which are common to all of us ( Jung , 1928 ) . These ancestral memories , which Jung called archetypes , are represented by universal themes in various cultures , as expressed through literature , art , and dreams ( Jung ) . Jung ( 1964 ) believed that through biology , each person is handed down the same themes and that the same types of symbols — such as the hero , the maiden , the sage , and the trickster — are present in the folklore and fairy tales of every culture .\",\n \"question\": {\n \"cloze_format\": \"The universal bank of ideas, images, and concepts that have been passed down through the generations from our ancestors refers to ________.\",\n \"normal_format\": \"What do the universal bank of ideas, images, and concepts that have been passed down through the generations from our ancestors refer to?\",\n \"question_choices\": [\n \"archetypes\",\n \"intuition\",\n \"collective unconscious\",\n \"personality types\"\n ],\n \"question_id\": \"fs-idm4144288\",\n \"question_text\": \"The universal bank of ideas, images, and concepts that have been passed down through the generations from our ancestors refers to ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"will power\"\n },\n \"bloom\": null,\n \"hl_context\": \"One of Mischel ’ s most notable contributions to personality psychology was his ideas on self-regulation . According to Lecci & Magnavita ( 2013 ) , “ Self-regulation is the process of identifying a goal or set of goals and , in pursuing these goals , using both internal ( e . g . , thoughts and affect ) and external ( e . g . , responses of anything or anyone in the environment ) feedback to maximize goal attainment ” ( p . 6.3 ) . <hl> Self-regulation is also known as will power . <hl> When we talk about will power , we tend to think of it as the ability to delay gratification . For example , Bettina ’ s teenage daughter made strawberry cupcakes , and they looked delicious . However , Bettina forfeited the pleasure of eating one , because she is training for a 5K race and wants to be fit and do well in the race . Would you be able to resist getting a small reward now in order to get a larger reward later ? This is the question Mischel investigated in his now-classic marshmallow test .\",\n \"hl_sentences\": \"Self-regulation is also known as will power .\",\n \"question\": {\n \"cloze_format\": \"Self-regulation is also known as ________.\",\n \"normal_format\": \"What is self-regulation also known as?\",\n \"question_choices\": [\n \"self-efficacy\",\n \"will power\",\n \"internal locus of control\",\n \"external locus of control\"\n ],\n \"question_id\": \"fs-idp99048256\",\n \"question_text\": \"Self-regulation is also known as ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"self-efficacy\"\n },\n \"bloom\": null,\n \"hl_context\": \"Bandura ( 1977 , 1995 ) has studied a number of cognitive and personal factors that affect learning and personality development , and most recently has focused on the concept of self-efficacy . <hl> Self-efficacy is our level of confidence in our own abilities , developed through our social experiences . <hl> Self-efficacy affects how we approach challenges and reach goals . In observational learning , self-efficacy is a cognitive factor that affects which behaviors we choose to imitate as well as our success in performing those behaviors .\",\n \"hl_sentences\": \"Self-efficacy is our level of confidence in our own abilities , developed through our social experiences .\",\n \"question\": {\n \"cloze_format\": \"Your level of confidence in your own abilities is known as ________.\",\n \"normal_format\": \"Your level of confidence in your own abilities is known as what?\",\n \"question_choices\": [\n \"self-efficacy\",\n \"self-concept\",\n \"self-control\",\n \"self-esteem\"\n ],\n \"question_id\": \"fs-idp171884848\",\n \"question_text\": \"Your level of confidence in your own abilities is known as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"external\"\n },\n \"bloom\": null,\n \"hl_context\": \"Julian Rotter ( 1966 ) proposed the concept of locus of control , another cognitive factor that affects learning and personality development . Distinct from self-efficacy , which involves our belief in our own abilities , locus of control refers to our beliefs about the power we have over our lives . In Rotter ’ s view , people possess either an internal or an external locus of control ( Figure 11.11 ) . Those of us with an internal locus of control ( “ internals ” ) tend to believe that most of our outcomes are the direct result of our efforts . <hl> Those of us with an external locus of control ( “ externals ” ) tend to believe that our outcomes are outside of our control . <hl> Externals see their lives as being controlled by other people , luck , or chance . For example , say you didn ’ t spend much time studying for your psychology test and went out to dinner with friends instead . When you receive your test score , you see that you earned a D . If you possess an internal locus of control , you would most likely admit that you failed because you didn ’ t spend enough time studying and decide to study more for the next test . On the other hand , if you possess an external locus of control , you might conclude that the test was too hard and not bother studying for the next test , because you figure you will fail it anyway . Researchers have found that people with an internal locus of control perform better academically , achieve more in their careers , are more independent , are healthier , are better able to cope , and are less depressed than people who have an external locus of control ( Benassi , Sweeney , & Durfour , 1988 ; Lefcourt , 1982 ; Maltby , Day , & Macaskill , 2007 ; Whyte , 1977 , 1978 , 1980 ) . Link to Learning\",\n \"hl_sentences\": \"Those of us with an external locus of control ( “ externals ” ) tend to believe that our outcomes are outside of our control .\",\n \"question\": {\n \"cloze_format\": \"Jane believes that she got a bad grade on her psychology paper because her professor doesn’t like her. Jane most likely has an _______ locus of control.\",\n \"normal_format\": \"Jane believes that she got a bad grade on her psychology paper because her professor doesn’t like her. Which type of locus of control Jane most likely has? \",\n \"question_choices\": [\n \"internal\",\n \"external\",\n \"intrinsic\",\n \"extrinsic\"\n ],\n \"question_id\": \"fs-idp109083568\",\n \"question_text\": \"Jane believes that she got a bad grade on her psychology paper because her professor doesn’t like her. Jane most likely has an _______ locus of control.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"all of our thoughts and feelings about ourselves\"\n },\n \"bloom\": null,\n \"hl_context\": \"Another humanistic theorist was Carl Rogers . <hl> One of Rogers ’ s main ideas about personality regards self-concept , our thoughts and feelings about ourselves . <hl> How would you respond to the question , “ Who am I ? ” Your answer can show how you see yourself . If your response is primarily positive , then you tend to feel good about who you are , and you see the world as a safe and positive place . If your response is mainly negative , then you may feel unhappy with who you are . Rogers further divided the self into two categories : the ideal self and the real self . The ideal self is the person that you would like to be ; the real self is the person you actually are . Rogers focused on the idea that we need to achieve consistency between these two selves . We experience congruence when our thoughts about our real self and ideal self are very similar — in other words , when our self-concept is accurate . High congruence leads to a greater sense of self-worth and a healthy , productive life . Parents can help their children achieve this by giving them unconditional positive regard , or unconditional love . According to Rogers ( 1980 ) , “ As persons are accepted and prized , they tend to develop a more caring attitude towards themselves ” ( p . 116 ) . Conversely , when there is a great discrepancy between our ideal and actual selves , we experience a state Rogers called incongruence , which can lead to maladjustment . Both Rogers ’ s and Maslow ’ s theories focus on individual choices and do not believe that biology is deterministic . 11.6 Biological Approaches Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"One of Rogers ’ s main ideas about personality regards self-concept , our thoughts and feelings about ourselves .\",\n \"question\": {\n \"cloze_format\": \"Self-concept refers to ________.\",\n \"normal_format\": \"What do self-concept refer to?\",\n \"question_choices\": [\n \"our level of confidence in our own abilities\",\n \"all of our thoughts and feelings about ourselves\",\n \"the belief that we control our own outcomes\",\n \"the belief that our outcomes are outside of our control\"\n ],\n \"question_id\": \"fs-idm88196816\",\n \"question_text\": \"Self-concept refers to ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"congruence\"\n },\n \"bloom\": null,\n \"hl_context\": \"Another humanistic theorist was Carl Rogers . One of Rogers ’ s main ideas about personality regards self-concept , our thoughts and feelings about ourselves . How would you respond to the question , “ Who am I ? ” Your answer can show how you see yourself . If your response is primarily positive , then you tend to feel good about who you are , and you see the world as a safe and positive place . If your response is mainly negative , then you may feel unhappy with who you are . Rogers further divided the self into two categories : the ideal self and the real self . The ideal self is the person that you would like to be ; the real self is the person you actually are . Rogers focused on the idea that we need to achieve consistency between these two selves . <hl> We experience congruence when our thoughts about our real self and ideal self are very similar — in other words , when our self-concept is accurate . <hl> High congruence leads to a greater sense of self-worth and a healthy , productive life . Parents can help their children achieve this by giving them unconditional positive regard , or unconditional love . According to Rogers ( 1980 ) , “ As persons are accepted and prized , they tend to develop a more caring attitude towards themselves ” ( p . 116 ) . Conversely , when there is a great discrepancy between our ideal and actual selves , we experience a state Rogers called incongruence , which can lead to maladjustment . Both Rogers ’ s and Maslow ’ s theories focus on individual choices and do not believe that biology is deterministic . 11.6 Biological Approaches Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"We experience congruence when our thoughts about our real self and ideal self are very similar — in other words , when our self-concept is accurate .\",\n \"question\": {\n \"cloze_format\": \"The idea that people’s ideas about themselves should match their actions is called ________.\",\n \"normal_format\": \"What is the idea that people’s ideas about themselves should match their actions called?\",\n \"question_choices\": [\n \"confluence\",\n \"conscious\",\n \"conscientiousness\",\n \"congruence\"\n ],\n \"question_id\": \"fs-idm199631728\",\n \"question_text\": \"The idea that people’s ideas about themselves should match their actions is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"temperament\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives ( Rothbart , 2011 ) . <hl> As you learned when you studied lifespan development , Thomas and Chess ( 1977 ) found that babies could be categorized into one of three temperaments : easy , difficult , or slow to warm up . However , environmental factors ( family interactions , for example ) and maturation can affect the ways in which children ’ s personalities are expressed ( Carter et al . , 2008 ) . The concept of personality has been studied for at least 2,000 years , beginning with Hippocrates in 370 BCE ( Fazeli , 2012 ) . <hl> Hippocrates theorized that personality traits and human behaviors are based on four separate temperaments associated with four fluids ( “ humors ” ) of the body : choleric temperament ( yellow bile from the liver ) , melancholic temperament ( black bile from the kidneys ) , sanguine temperament ( red blood from the heart ) , and phlegmatic temperament ( white phlegm from the lungs ) ( Clark & Watson , 2008 ; Eysenck & Eysenck , 1985 ; Lecci & Magnavita , 2013 ; Noga , 2007 ) . <hl> <hl> Centuries later , the influential Greek physician and philosopher Galen built on Hippocrates ’ s theory , suggesting that both diseases and personality differences could be explained by imbalances in the humors and that each person exhibits one of the four temperaments . <hl> <hl> For example , the choleric person is passionate , ambitious , and bold ; the melancholic person is reserved , anxious , and unhappy ; the sanguine person is joyful , eager , and optimistic ; and the phlegmatic person is calm , reliable , and thoughtful ( Clark & Watson , 2008 ; Stelmack & Stalikas , 1991 ) . <hl> Galen ’ s theory was prevalent for over 1,000 years and continued to be popular through the Middle Ages .\",\n \"hl_sentences\": \"Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives ( Rothbart , 2011 ) . Hippocrates theorized that personality traits and human behaviors are based on four separate temperaments associated with four fluids ( “ humors ” ) of the body : choleric temperament ( yellow bile from the liver ) , melancholic temperament ( black bile from the kidneys ) , sanguine temperament ( red blood from the heart ) , and phlegmatic temperament ( white phlegm from the lungs ) ( Clark & Watson , 2008 ; Eysenck & Eysenck , 1985 ; Lecci & Magnavita , 2013 ; Noga , 2007 ) . Centuries later , the influential Greek physician and philosopher Galen built on Hippocrates ’ s theory , suggesting that both diseases and personality differences could be explained by imbalances in the humors and that each person exhibits one of the four temperaments . For example , the choleric person is passionate , ambitious , and bold ; the melancholic person is reserved , anxious , and unhappy ; the sanguine person is joyful , eager , and optimistic ; and the phlegmatic person is calm , reliable , and thoughtful ( Clark & Watson , 2008 ; Stelmack & Stalikas , 1991 ) .\",\n \"question\": {\n \"cloze_format\": \"The way a person reacts to the world, starting when they are very young, including the person’s activity level is known as ________.\",\n \"normal_format\": \"What is known as the way a person reacts to the world, starting when they are very young, including their activity level?\",\n \"question_choices\": [\n \"traits\",\n \"temperament\",\n \"heritability\",\n \"personality\"\n ],\n \"question_id\": \"fs-idp99300112\",\n \"question_text\": \"The way a person reacts to the world, starting when they are very young, including the person’s activity level is known as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"a difficult baby\"\n },\n \"bloom\": null,\n \"hl_context\": \"Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives ( Rothbart , 2011 ) . <hl> As you learned when you studied lifespan development , Thomas and Chess ( 1977 ) found that babies could be categorized into one of three temperaments : easy , difficult , or slow to warm up . <hl> However , environmental factors ( family interactions , for example ) and maturation can affect the ways in which children ’ s personalities are expressed ( Carter et al . , 2008 ) .\",\n \"hl_sentences\": \"As you learned when you studied lifespan development , Thomas and Chess ( 1977 ) found that babies could be categorized into one of three temperaments : easy , difficult , or slow to warm up .\",\n \"question\": {\n \"cloze_format\": \"Brianna is 18 months old. She cries frequently, is hard to soothe, and wakes frequently during the night. According to Thomas and Chess, she would be considered ________.\",\n \"normal_format\": \"Brianna is 18 months old. She cries frequently, is hard to soothe, and wakes frequently during the night. What would Thomas and Chess consider her to be?\",\n \"question_choices\": [\n \"an easy baby\",\n \"a difficult baby\",\n \"a slow to warm up baby\",\n \"a colicky baby\"\n ],\n \"question_id\": \"fs-idm11446400\",\n \"question_text\": \"Brianna is 18 months old. She cries frequently, is hard to soothe, and wakes frequently during the night. According to Thomas and Chess, she would be considered ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"very similar\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In the field of behavioral genetics , the Minnesota Study of Twins Reared Apart — a well-known study of the genetic basis for personality — conducted research with twins from 1979 to 1999 . <hl> <hl> In studying 350 pairs of twins , including pairs of identical and fraternal twins reared together and apart , researchers found that identical twins , whether raised together or apart , have very similar personalities ( Bouchard , 1994 ; Bouchard , Lykken , McGue , Segal , & Tellegen , 1990 ; Segal , 2012 ) . <hl> These findings suggest the heritability of some personality traits . Heritability refers to the proportion of difference among people that is attributed to genetics . Some of the traits that the study reported as having more than a 0.50 heritability ratio include leadership , obedience to authority , a sense of well-being , alienation , resistance to stress , and fearfulness . The implication is that some aspects of our personalities are largely controlled by genetics ; however , it ’ s important to point out that traits are not determined by a single gene , but by a combination of many genes , as well as by epigenetic factors that control whether the genes are expressed .\",\n \"hl_sentences\": \"In the field of behavioral genetics , the Minnesota Study of Twins Reared Apart — a well-known study of the genetic basis for personality — conducted research with twins from 1979 to 1999 . In studying 350 pairs of twins , including pairs of identical and fraternal twins reared together and apart , researchers found that identical twins , whether raised together or apart , have very similar personalities ( Bouchard , 1994 ; Bouchard , Lykken , McGue , Segal , & Tellegen , 1990 ; Segal , 2012 ) .\",\n \"question\": {\n \"cloze_format\": \"According to the findings of the Minnesota Study of Twins Reared Apart, identical twins, whether raised together or apart have ________ personalities.\",\n \"normal_format\": \"According to the findings of the Minnesota Study of Twins Reared Apart, which personalities did identical twins, whether raised together or apart, have?\",\n \"question_choices\": [\n \"slightly different\",\n \"very different\",\n \"slightly similar\",\n \"very similar\"\n ],\n \"question_id\": \"fs-idm30533600\",\n \"question_text\": \"According to the findings of the Minnesota Study of Twins Reared Apart, identical twins, whether raised together or apart have ________ personalities.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"inborn, genetically based personality differences\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Psychologists Hans and Sybil Eysenck were personality theorists ( Figure 11.13 ) who focused on temperament , the inborn , genetically based personality differences that you studied earlier in the chapter . <hl> They believed personality is largely governed by biology . The Eysencks ( Eysenck , 1990 , 1992 ; Eysenck & Eysenck , 1963 ) viewed people as having two specific personality dimensions : extroversion / introversion and neuroticism / stability .\",\n \"hl_sentences\": \"Psychologists Hans and Sybil Eysenck were personality theorists ( Figure 11.13 ) who focused on temperament , the inborn , genetically based personality differences that you studied earlier in the chapter .\",\n \"question\": {\n \"cloze_format\": \"Temperament refers to ________.\",\n \"normal_format\": \"What does temperament refer to?\",\n \"question_choices\": [\n \"inborn, genetically based personality differences\",\n \"characteristic ways of behaving\",\n \"conscientiousness, agreeableness, neuroticism, openness, and extroversion\",\n \"degree of introversion-extroversion\"\n ],\n \"question_id\": \"fs-idp143462352\",\n \"question_text\": \"Temperament refers to ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"anxious\"\n },\n \"bloom\": null,\n \"hl_context\": \"According to their theory , people high on the trait of extroversion are sociable and outgoing , and readily connect with others , whereas people high on the trait of introversion have a higher need to be alone , engage in solitary behaviors , and limit their interactions with others . <hl> In the neuroticism / stability dimension , people high on neuroticism tend to be anxious ; they tend to have an overactive sympathetic nervous system and , even with low stress , their bodies and emotional state tend to go into a flight-or-fight reaction . <hl> In contrast , people high on stability tend to need more stimulation to activate their flight-or-fight reaction and are considered more emotionally stable . Based on these two dimensions , the Eysencks ’ theory divides people into four quadrants . These quadrants are sometimes compared with the four temperaments described by the Greeks : melancholic , choleric , phlegmatic , and sanguine ( Figure 11.14 ) .\",\n \"hl_sentences\": \"In the neuroticism / stability dimension , people high on neuroticism tend to be anxious ; they tend to have an overactive sympathetic nervous system and , even with low stress , their bodies and emotional state tend to go into a flight-or-fight reaction .\",\n \"question\": {\n \"cloze_format\": \"According to the Eysencks’ theory, people who score high on neuroticism tend to be ________.\",\n \"normal_format\": \"According to the Eysencks’ theory, people who score high on neuroticism tend to be what?\",\n \"question_choices\": [\n \"calm\",\n \"stable\",\n \"outgoing\",\n \"anxious\"\n ],\n \"question_id\": \"fs-idp99350112\",\n \"question_text\": \"According to the Eysencks’ theory, people who score high on neuroticism tend to be ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"individualist\"\n },\n \"bloom\": null,\n \"hl_context\": \"Individualist cultures and collectivist cultures place emphasis on different basic values . <hl> People who live in individualist cultures tend to believe that independence , competition , and personal achievement are important . <hl> <hl> Individuals in Western nations such as the United States , England , and Australia score high on individualism ( Oyserman , Coon , & Kemmelmier , 2002 ) . <hl> People who live in collectivist cultures value social harmony , respectfulness , and group needs over individual needs . Individuals who live in countries in Asia , Africa , and South America score high on collectivism ( Hofstede , 2001 ; Triandis , 1995 ) . These values influence personality . For example , Yang ( 2006 ) found that people in individualist cultures displayed more personally oriented personality traits , whereas people in collectivist cultures displayed more socially oriented personality traits .\",\n \"hl_sentences\": \"People who live in individualist cultures tend to believe that independence , competition , and personal achievement are important . Individuals in Western nations such as the United States , England , and Australia score high on individualism ( Oyserman , Coon , & Kemmelmier , 2002 ) .\",\n \"question\": {\n \"cloze_format\": \"The United States is considered a ________ culture.\",\n \"normal_format\": \"Which type of culture is The United States considered?\",\n \"question_choices\": [\n \"collectivistic\",\n \"individualist\",\n \"traditional\",\n \"nontraditional\"\n ],\n \"question_id\": \"fs-idm898704\",\n \"question_text\": \"The United States is considered a ________ culture.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"selective migration\"\n },\n \"bloom\": null,\n \"hl_context\": \"One explanation for the regional differences is selective migration ( Rentfrow et al . , 2013 ) . <hl> Selective migration is the concept that people choose to move to places that are compatible with their personalities and needs . <hl> For example , a person high on the agreeable scale would likely want to live near family and friends , and would choose to settle or remain in such an area . In contrast , someone high on openness would prefer to settle in a place that is recognized as diverse and innovative ( such as California ) .\",\n \"hl_sentences\": \"Selective migration is the concept that people choose to move to places that are compatible with their personalities and needs .\",\n \"question\": {\n \"cloze_format\": \"The concept that people choose to move to places that are compatible with their personalities and needs is known as ________.\",\n \"normal_format\": \"What is the concept that people choose to move to places compatible with their personalities and needs?\",\n \"question_choices\": [\n \"selective migration\",\n \"personal oriented personality\",\n \"socially oriented personality\",\n \"individualism\"\n ],\n \"question_id\": \"fs-idp5072432\",\n \"question_text\": \"The concept that people choose to move to places that are compatible with their personalities and needs is known as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Minnesota Multiphasic Personality Inventory (MMPI)\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> A third projective test is the Rotter Incomplete Sentence Blank ( RISB ) developed by Julian Rotter in 1950 ( recall his theory of locus of control , covered earlier in this chapter ) . <hl> There are three forms of this test for use with different age groups : the school form , the college form , and the adult form . The tests include 40 incomplete sentences that people are asked to complete as quickly as possible ( Figure 11.19 ) . The average time for completing the test is approximately 20 minutes , as responses are only 1 – 2 words in length . This test is similar to a word association test , and like other types of projective tests , it is presumed that responses will reveal desires , fears , and struggles . The RISB is used in screening college students for adjustment problems and in career counseling ( Holaday , Smith , & Sherry , 2010 ; Rotter & Rafferty 1950 ) . For many decades , these traditional projective tests have been used in cross-cultural personality assessments . However , it was found that test bias limited their usefulness ( Hoy-Watkins & Jenkins-Moore , 2008 ) . It is difficult to assess the personalities and lifestyles of members of widely divergent ethnic / cultural groups using personality instruments based on data from a single culture or race ( Hoy-Watkins & Jenkins-Moore , 2008 ) . For example , when the TAT was used with African-American test takers , the result was often shorter story length and low levels of cultural identification ( Duzant , 2005 ) . Therefore , it was vital to develop other personality assessments that explored factors such as race , language , and level of acculturation ( Hoy-Watkins & Jenkins-Moore , 2008 ) . To address this need , Robert Williams developed the first culturally specific projective test designed to reflect the everyday life experiences of African Americans ( Hoy-Watkins & Jenkins-Moore , 2008 ) . The updated version of the instrument is the Contemporized-Themes Concerning Blacks Test ( C-TCB ) ( Williams , 1972 ) . The C-TCB contains 20 color images that show scenes of African-American lifestyles . When the C-TCB was compared with the TAT for African Americans , it was found that use of the C-TCB led to increased story length , higher degrees of positive feelings , and stronger identification with the C-TCB ( Hoy , 1997 ; Hoy-Watkins & Jenkins-Moore , 2008 ) . The TEMAS Multicultural Thematic Apperception Test is another tool designed to be culturally relevant to minority groups , especially Hispanic youths . TEMAS — standing for “ Tell Me a Story ” but also a play on the Spanish word temas ( themes ) — uses images and storytelling cues that relate to minority culture ( Constantino , 1982 ) . <hl> A second projective test is the Thematic Apperception Test ( TAT ) , created in the 1930s by Henry Murray , an American psychologist , and a psychoanalyst named Christiana Morgan . <hl> A person taking the TAT is shown 8 – 12 ambiguous pictures and is asked to tell a story about each picture . The stories give insight into their social world , revealing hopes , fears , interests , and goals . The storytelling format helps to lower a person ’ s resistance divulging unconscious personal details ( Cramer , 2004 ) . The TAT has been used in clinical settings to evaluate psychological disorders ; more recently , it has been used in counseling settings to help clients gain a better understanding of themselves and achieve personal growth . Standardization of test administration is virtually nonexistent among clinicians , and the test tends to be modest to low on validity and reliability ( Aronow , Weiss , & Rezinkoff , 2001 ; Lilienfeld , Wood , & Garb , 2000 ) . Despite these shortcomings , the TAT has been one of the most widely used projective tests . <hl> The Rorschach Inkblot Test was developed in 1921 by a Swiss psychologist named Hermann Rorschach ( pronounced “ ROAR-shock ” ) . <hl> It is a series of symmetrical inkblot cards that are presented to a client by a psychologist . Upon presentation of each card , the psychologist asks the client , “ What might this be ? ” What the test-taker sees reveals unconscious feelings and struggles ( Piotrowski , 1987 ; Weiner , 2003 ) . The Rorschach has been standardized using the Exner system and is effective in measuring depression , psychosis , and anxiety . Another method for assessment of personality is projective testing . This kind of test relies on one of the defense mechanisms proposed by Freud — projection — as a way to assess unconscious processes . During this type of testing , a series of ambiguous cards is shown to the person being tested , who then is encouraged to project his feelings , impulses , and desires onto the cards — by telling a story , interpreting an image , or completing a sentence . Many projective tests have undergone standardization procedures ( for example , Exner , 2002 ) and can be used to access whether someone has unusual thoughts or a high level of anxiety , or is likely to become volatile . <hl> Some examples of projective tests are the Rorschach Inkblot Test , the Thematic Apperception Test ( TAT ) , the Contemporized-Themes Concerning Blacks test , the TEMAS ( Tell-Me-A-Story ) , and the Rotter Incomplete Sentence Blank ( RISB ) . <hl> <hl> One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions . <hl> The original MMPI was based on a small , limited sample , composed mostly of Minnesota farmers and psychiatric patients ; the revised inventory was based on a more representative , national sample to allow for better standardization . The MMPI - 2 takes 1 – 2 hours to complete . Responses are scored to produce a clinical profile composed of 10 scales : hypochondriasis , depression , hysteria , psychopathic deviance ( social deviance ) , masculinity versus femininity , paranoia , psychasthenia ( obsessive / compulsive qualities ) , schizophrenia , hypomania , and social introversion . There is also a scale to ascertain risk factors for alcohol abuse . In 2008 , the test was again revised , using more advanced methods , to the MMPI - 2 - RF . This version takes about one-half the time to complete and has only 338 questions ( Figure 11.18 ) . Despite the new test ’ s advantages , the MMPI - 2 is more established and is still more widely used . Typically , the tests are administered by computer . Although the MMPI was originally developed to assist in the clinical diagnosis of psychological disorders , it is now also used for occupational screening , such as in law enforcement , and in college , career , and marital counseling ( Ben-Porath & Tellegen , 2008 ) . In addition to clinical scales , the tests also have validity and reliability scales . ( Recall the concepts of reliability and validity from your study of psychological research . ) One of the validity scales , the Lie Scale ( or “ L ” Scale ) , consists of 15 items and is used to ascertain whether the respondent is “ faking good ” ( underreporting psychological problems to appear healthier ) . For example , if someone responds “ yes ” to a number of unrealistically positive items such as “ I have never told a lie , ” they may be trying to “ fake good ” or appear better than they actually are .\",\n \"hl_sentences\": \"A third projective test is the Rotter Incomplete Sentence Blank ( RISB ) developed by Julian Rotter in 1950 ( recall his theory of locus of control , covered earlier in this chapter ) . A second projective test is the Thematic Apperception Test ( TAT ) , created in the 1930s by Henry Murray , an American psychologist , and a psychoanalyst named Christiana Morgan . The Rorschach Inkblot Test was developed in 1921 by a Swiss psychologist named Hermann Rorschach ( pronounced “ ROAR-shock ” ) . Some examples of projective tests are the Rorschach Inkblot Test , the Thematic Apperception Test ( TAT ) , the Contemporized-Themes Concerning Blacks test , the TEMAS ( Tell-Me-A-Story ) , and the Rotter Incomplete Sentence Blank ( RISB ) . One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions .\",\n \"question\": {\n \"cloze_format\": \"___ is not a projective test.\",\n \"normal_format\": \"Which of the following is NOT a projective test?\",\n \"question_choices\": [\n \"Minnesota Multiphasic Personality Inventory (MMPI)\",\n \"Rorschach Inkblot Test\",\n \"Thematic Apperception Test (TAT)\",\n \"Rotter Incomplete Sentence Blank (RISB)\"\n ],\n \"question_id\": \"fs-idm398688\",\n \"question_text\": \"Which of the following is NOT a projective test?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"projective test\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Another method for assessment of personality is projective testing . <hl> This kind of test relies on one of the defense mechanisms proposed by Freud — projection — as a way to assess unconscious processes . <hl> During this type of testing , a series of ambiguous cards is shown to the person being tested , who then is encouraged to project his feelings , impulses , and desires onto the cards — by telling a story , interpreting an image , or completing a sentence . <hl> Many projective tests have undergone standardization procedures ( for example , Exner , 2002 ) and can be used to access whether someone has unusual thoughts or a high level of anxiety , or is likely to become volatile . Some examples of projective tests are the Rorschach Inkblot Test , the Thematic Apperception Test ( TAT ) , the Contemporized-Themes Concerning Blacks test , the TEMAS ( Tell-Me-A-Story ) , and the Rotter Incomplete Sentence Blank ( RISB ) .\",\n \"hl_sentences\": \"Another method for assessment of personality is projective testing . During this type of testing , a series of ambiguous cards is shown to the person being tested , who then is encouraged to project his feelings , impulses , and desires onto the cards — by telling a story , interpreting an image , or completing a sentence .\",\n \"question\": {\n \"cloze_format\": \"A personality assessment in which a person responds to ambiguous stimuli, revealing unconscious feelings, impulses, and desires ________.\",\n \"normal_format\": \"A personality assessment in which a person responds to ambiguous stimuli, revealing unconscious feelings, impulses, and desires which of the following?\",\n \"question_choices\": [\n \"self-report inventory\",\n \"projective test\",\n \"Minnesota Multiphasic Personality Inventory (MMPI)\",\n \"Myers-Briggs Type Indicator (MBTI)\"\n ],\n \"question_id\": \"fs-idm436576\",\n \"question_text\": \"A personality assessment in which a person responds to ambiguous stimuli, revealing unconscious feelings, impulses, and desires ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Minnesota Multiphasic Personality Inventory (MMPI)\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions . <hl> The original MMPI was based on a small , limited sample , composed mostly of Minnesota farmers and psychiatric patients ; the revised inventory was based on a more representative , national sample to allow for better standardization . The MMPI - 2 takes 1 – 2 hours to complete . Responses are scored to produce a clinical profile composed of 10 scales : hypochondriasis , depression , hysteria , psychopathic deviance ( social deviance ) , masculinity versus femininity , paranoia , psychasthenia ( obsessive / compulsive qualities ) , schizophrenia , hypomania , and social introversion . There is also a scale to ascertain risk factors for alcohol abuse . In 2008 , the test was again revised , using more advanced methods , to the MMPI - 2 - RF . This version takes about one-half the time to complete and has only 338 questions ( Figure 11.18 ) . Despite the new test ’ s advantages , the MMPI - 2 is more established and is still more widely used . Typically , the tests are administered by computer . Although the MMPI was originally developed to assist in the clinical diagnosis of psychological disorders , it is now also used for occupational screening , such as in law enforcement , and in college , career , and marital counseling ( Ben-Porath & Tellegen , 2008 ) . In addition to clinical scales , the tests also have validity and reliability scales . ( Recall the concepts of reliability and validity from your study of psychological research . ) One of the validity scales , the Lie Scale ( or “ L ” Scale ) , consists of 15 items and is used to ascertain whether the respondent is “ faking good ” ( underreporting psychological problems to appear healthier ) . For example , if someone responds “ yes ” to a number of unrealistically positive items such as “ I have never told a lie , ” they may be trying to “ fake good ” or appear better than they actually are .\",\n \"hl_sentences\": \"One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory ( MMPI ) , first published in 1943 , with 504 true / false questions , and updated to the MMPI - 2 in 1989 , with 567 questions .\",\n \"question\": {\n \"cloze_format\": \"___ employs a series of true/false questions.\",\n \"normal_format\": \"Which personality assessment employs a series of true/false questions?\",\n \"question_choices\": [\n \"Minnesota Multiphasic Personality Inventory (MMPI)\",\n \"Thematic Apperception Test (TAT)\",\n \"Rotter Incomplete Sentence Blank (RISB)\",\n \"Myers-Briggs Type Indicator (MBTI)\"\n ],\n \"question_id\": \"fs-idm1236192\",\n \"question_text\": \"Which personality assessment employs a series of true/false questions?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":11,"string":"11"},"chapter_text":{"kind":"string","value":" 11.1 What Is Personality? Learning Objectives By the end of this section, you will be able to:\n\n Define personality \n\n Describe early theories about personality development \n\n Personality refers to the long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways. Our personality is what makes us unique individuals. Each person has an idiosyncratic pattern of enduring, long-term characteristics and a manner in which he or she interacts with other individuals and the world around them. Our personalities are thought to be long term, stable, and not easily changed. The word personality comes from the Latin word persona . In the ancient world, a persona was a mask worn by an actor. While we tend to think of a mask as being worn to conceal one’s identity, the theatrical mask was originally used to either represent or project a specific personality trait of a character ( Figure 11.2 ). \n\n Historical Perspectives \n\n The concept of personality has been studied for at least 2,000 years, beginning with Hippocrates in 370 BCE (Fazeli, 2012). Hippocrates theorized that personality traits and human behaviors are based on four separate temperaments associated with four fluids (“humors”) of the body: choleric temperament (yellow bile from the liver), melancholic temperament (black bile from the kidneys), sanguine temperament (red blood from the heart), and phlegmatic temperament (white phlegm from the lungs) (Clark & Watson, 2008; Eysenck & Eysenck, 1985; Lecci & Magnavita, 2013; Noga, 2007). Centuries later, the influential Greek physician and philosopher Galen built on Hippocrates’s theory, suggesting that both diseases and personality differences could be explained by imbalances in the humors and that each person exhibits one of the four temperaments. For example, the choleric person is passionate, ambitious, and bold; the melancholic person is reserved, anxious, and unhappy; the sanguine person is joyful, eager, and optimistic; and the phlegmatic person is calm, reliable, and thoughtful (Clark & Watson, 2008; Stelmack & Stalikas, 1991). Galen’s theory was prevalent for over 1,000 years and continued to be popular through the Middle Ages. \n\n In 1780, Franz Gall, a German physician, proposed that the distances between bumps on the skull reveal a person’s personality traits, character, and mental abilities ( Figure 11.3 ). According to Gall, measuring these distances revealed the sizes of the brain areas underneath, providing information that could be used to determine whether a person was friendly, prideful, murderous, kind, good with languages, and so on. Initially, phrenology was very popular; however, it was soon discredited for lack of empirical support and has long been relegated to the status of pseudoscience (Fancher, 1979). \n\n In the centuries after Galen, other researchers contributed to the development of his four primary temperament types, most prominently Immanuel Kant (in the 18th century) and psychologist Wilhelm Wundt (in the 19th century) (Eysenck, 2009; Stelmack & Stalikas, 1991; Wundt, 1874/1886) ( Figure 11.4 ). Kant agreed with Galen that everyone could be sorted into one of the four temperaments and that there was no overlap between the four categories (Eysenck, 2009). He developed a list of traits that could be used to describe the personality of a person from each of the four temperaments. However, Wundt suggested that a better description of personality could be achieved using two major axes: emotional/nonemotional and changeable/unchangeable. The first axis separated strong from weak emotions (the melancholic and choleric temperaments from the phlegmatic and sanguine). The second axis divided the changeable temperaments (choleric and sanguine) from the unchangeable ones (melancholic and phlegmatic) (Eysenck, 2009). Sigmund Freud’s psychodynamic perspective of personality was the first comprehensive theory of personality, explaining a wide variety of both normal and abnormal behaviors. According to Freud, unconscious drives influenced by sex and aggression, along with childhood sexuality, are the forces that influence our personality. Freud attracted many followers who modified his ideas to create new theories about personality. These theorists, referred to as neo-Freudians, generally agreed with Freud that childhood experiences matter, but they reduced the emphasis on sex and focused more on the social environment and effects of culture on personality. The perspective of personality proposed by Freud and his followers was the dominant theory of personality for the first half of the 20th century. \n\n Other major theories then emerged, including the learning, humanistic, biological, evolutionary, trait, and cultural perspectives. In this chapter, we will explore these various perspectives on personality in depth. \n\n Link to Learning \n\n View this video for a brief overview of some of the psychological perspectives on personality. \n 11.2 Freud and the Psychodynamic Perspective Learning Objectives By the end of this section, you will be able to:\n\n Describe the assumptions of the psychodynamic perspective on personality development \n\n Define and describe the nature and function of the id, ego, and superego \n\n Define and describe the defense mechanisms \n\n Define and describe the psychosexual stages of personality development \n\n Sigmund Freud (1856–1939) is probably the most controversial and misunderstood psychological theorist. When reading Freud’s theories, it is important to remember that he was a medical doctor, not a psychologist. There was no such thing as a degree in psychology at the time that he received his education, which can help us understand some of the controversy over his theories today. However, Freud was the first to systematically study and theorize the workings of the unconscious mind in the manner that we associate with modern psychology. \n\n In the early years of his career, Freud worked with Josef Breuer, a Viennese physician. During this time, Freud became intrigued by the story of one of Breuer’s patients, Bertha Pappenheim, who was referred to by the pseudonym Anna O. (Launer, 2005). Anna O. had been caring for her dying father when she began to experience symptoms such as partial paralysis, headaches, blurred vision, amnesia, and hallucinations (Launer, 2005). In Freud’s day, these symptoms were commonly referred to as hysteria. Anna O. turned to Breuer for help. He spent 2 years (1880–1882) treating Anna O. and discovered that allowing her to talk about her experiences seemed to bring some relief of her symptoms. Anna O. called his treatment the “talking cure” (Launer, 2005). Despite the fact the Freud never met Anna O., her story served as the basis for the 1895 book, Studies on Hysteria , which he co-authored with Breuer. Based on Breuer’s description of Anna O.’s treatment, Freud concluded that hysteria was the result of sexual abuse in childhood and that these traumatic experiences had been hidden from consciousness. Breuer disagreed with Freud, which soon ended their work together. However, Freud continued to work to refine talk therapy and build his theory on personality. \n\n Levels of Consciousness To explain the concept of conscious versus unconscious experience, Freud compared the mind to an iceberg ( Figure 11.5 ). He said that only about one-tenth of our mind is conscious , and the rest of our mind is unconscious . Our unconscious refers to that mental activity of which we are unaware and are unable to access (Freud, 1923). According to Freud, unacceptable urges and desires are kept in our unconscious through a process called repression. For example, we sometimes say things that we don’t intend to say by unintentionally substituting another word for the one we meant. You’ve probably heard of a Freudian slip, the term used to describe this. Freud suggested that slips of the tongue are actually sexual or aggressive urges, accidentally slipping out of our unconscious. Speech errors such as this are quite common. Seeing them as a reflection of unconscious desires, linguists today have found that slips of the tongue tend to occur when we are tired, nervous, or not at our optimal level of cognitive functioning (Motley, 2002). According to Freud, our personality develops from a conflict between two forces: our biological aggressive and pleasure-seeking drives versus our internal (socialized) control over these drives. Our personality is the result of our efforts to balance these two competing forces. Freud suggested that we can understand this by imagining three interacting systems within our minds. He called them the id, ego, and superego ( Figure 11.6 ). The unconscious id contains our most primitive drives or urges, and is present from birth. It directs impulses for hunger, thirst, and sex. Freud believed that the id operates on what he called the “pleasure principle,” in which the id seeks immediate gratification. Through social interactions with parents and others in a child’s environment, the ego and superego develop to help control the id. The superego develops as a child interacts with others, learning the social rules for right and wrong. The superego acts as our conscience; it is our moral compass that tells us how we should behave. It strives for perfection and judges our behavior, leading to feelings of pride or—when we fall short of the ideal—feelings of guilt. In contrast to the instinctual id and the rule-based superego, the ego is the rational part of our personality. It’s what Freud considered to be the self, and it is the part of our personality that is seen by others. Its job is to balance the demands of the id and superego in the context of reality; thus, it operates on what Freud called the “reality principle.” The ego helps the id satisfy its desires in a realistic way. \n\n The id and superego are in constant conflict, because the id wants instant gratification regardless of the consequences, but the superego tells us that we must behave in socially acceptable ways. Thus, the ego’s job is to find the middle ground. It helps satisfy the id’s desires in a rational way that will not lead us to feelings of guilt. According to Freud, a person who has a strong ego, which can balance the demands of the id and the superego, has a healthy personality. Freud maintained that imbalances in the system can lead to neurosis (a tendency to experience negative emotions), anxiety disorders, or unhealthy behaviors. For example, a person who is dominated by their id might be narcissistic and impulsive. A person with a dominant superego might be controlled by feelings of guilt and deny themselves even socially acceptable pleasures; conversely, if the superego is weak or absent, a person might become a psychopath. An overly dominant superego might be seen in an over-controlled individual whose rational grasp on reality is so strong that they are unaware of their emotional needs, or, in a neurotic who is overly defensive (overusing ego defense mechanisms). Defense Mechanisms Freud believed that feelings of anxiety result from the ego’s inability to mediate the conflict between the id and superego. When this happens, Freud believed that the ego seeks to restore balance through various protective measures known as defense mechanisms ( Figure 11.7 ). When certain events, feelings, or yearnings cause an individual anxiety, the individual wishes to reduce that anxiety. To do that, the individual’s unconscious mind uses ego defense mechanisms , unconscious protective behaviors that aim to reduce anxiety. The ego, usually conscious, resorts to unconscious strivings to protect the ego from being overwhelmed by anxiety. When we use defense mechanisms, we are unaware that we are using them. Further, they operate in various ways that distort reality. According to Freud, we all use ego defense mechanisms. While everyone uses defense mechanisms, Freud believed that overuse of them may be problematic. For example, let’s say Joe Smith is a high school football player. Deep down, Joe feels sexually attracted to males. His conscious belief is that being gay is immoral and that if he were gay, his family would disown him and he would be ostracized by his peers. Therefore, there is a conflict between his conscious beliefs (being gay is wrong and will result in being ostracized) and his unconscious urges (attraction to males). The idea that he might be gay causes Joe to have feelings of anxiety. How can he decrease his anxiety? Joe may find himself acting very “macho,” making gay jokes, and picking on a school peer who is gay. This way, Joe’s unconscious impulses are further submerged. \n\n There are several different types of defense mechanisms. For instance, in repression, anxiety-causing memories from consciousness are blocked. As an analogy, let’s say your car is making a strange noise, but because you do not have the money to get it fixed, you just turn up the radio so that you no longer hear the strange noise. Eventually you forget about it. Similarly, in the human psyche, if a memory is too overwhelming to deal with, it might be repressed and thus removed from conscious awareness (Freud, 1920). This repressed memory might cause symptoms in other areas. \n\n Another defense mechanism is reaction formation , in which someone expresses feelings, thoughts, and behaviors opposite to their inclinations. In the above example, Joe made fun of a homosexual peer while himself being attracted to males. In regression , an individual acts much younger than their age. For example, a four-year-old child who resents the arrival of a newborn sibling may act like a baby and revert to drinking out of a bottle. In projection , a person refuses to acknowledge her own unconscious feelings and instead sees those feelings in someone else. Other defense mechanisms include rationalization , displacement , and sublimation . \n\n Link to Learning \n\n Watch this video for a review of Freud’s defense mechanisms. Stages of Psychosexual Development Freud believed that personality develops during early childhood: Childhood experiences shape our personalities as well as our behavior as adults. He asserted that we develop via a series of stages during childhood. Each of us must pass through these childhood stages, and if we do not have the proper nurturing and parenting during a stage, we will be stuck, or fixated, in that stage, even as adults. \n\n In each psychosexual stage of development , the child’s pleasure-seeking urges, coming from the id, are focused on a different area of the body, called an erogenous zone. The stages are oral, anal, phallic, latency, and genital ( Table 11.1 ). Freud’s psychosexual development theory is quite controversial. To understand the origins of the theory, it is helpful to be familiar with the political, social, and cultural influences of Freud’s day in Vienna at the turn of the 20th century. During this era, a climate of sexual repression, combined with limited understanding and education surrounding human sexuality, heavily influenced Freud’s perspective. Given that sex was a taboo topic, Freud assumed that negative emotional states (neuroses) stemmed from suppression of unconscious sexual and aggressive urges. For Freud, his own recollections and interpretations of patients’ experiences and dreams were sufficient proof that psychosexual stages were universal events in early childhood. \n\n Stage \n\n Age (years) \n\n Erogenous Zone \n\n Major Conflict \n\n Adult Fixation Example \n\n Oral \n\n 0–1 \n\n Mouth \n\n Weaning off breast or bottle \n\n Smoking, overeating \n\n Anal \n\n 1–3 \n\n Anus \n\n Toilet training \n\n Neatness, messiness \n\n Phallic \n\n 3–6 \n\n Genitals \n\n Oedipus/Electra complex \n\n Vanity, overambition \n\n Latency \n\n 6–12 \n\n None \n\n None \n\n None \n\n Genital \n\n 12+ \n\n Genitals \n\n None \n\n None \n\n Table 11.1 Freud’s Stages of Psychosexual Development \n\n Oral Stage \n\n In the oral stage (birth to 1 year), pleasure is focused on the mouth. Eating and the pleasure derived from sucking (nipples, pacifiers, and thumbs) play a large part in a baby’s first year of life. At around 1 year of age, babies are weaned from the bottle or breast, and this process can create conflict if not handled properly by caregivers. According to Freud, an adult who smokes, drinks, overeats, or bites her nails is fixated in the oral stage of her psychosexual development; she may have been weaned too early or too late, resulting in these fixation tendencies, all of which seek to ease anxiety. \n\n Anal Stage \n\n After passing through the oral stage, children enter what Freud termed the anal stage (1–3 years). In this stage, children experience pleasure in their bowel and bladder movements, so it makes sense that the conflict in this stage is over toilet training. Freud suggested that success at the anal stage depended on how parents handled toilet training. Parents who offer praise and rewards encourage positive results and can help children feel competent. Parents who are harsh in toilet training can cause a child to become fixated at the anal stage, leading to the development of an anal-retentive personality. The anal-retentive personality is stingy and stubborn, has a compulsive need for order and neatness, and might be considered a perfectionist. If parents are too lenient in toilet training, the child might also become fixated and display an anal-expulsive personality. The anal-expulsive personality is messy, careless, disorganized, and prone to emotional outbursts. \n\n Phallic Stage \n\n Freud’s third stage of psychosexual development is the phallic stage (3–6 years), corresponding to the age when children become aware of their bodies and recognize the differences between boys and girls. The erogenous zone in this stage is the genitals. Conflict arises when the child feels a desire for the opposite-sex parent, and jealousy and hatred toward the same-sex parent. For boys, this is called the Oedipus complex, involving a boy's desire for his mother and his urge to replace his father who is seen as a rival for the mother’s attention. At the same time, the boy is afraid his father will punish him for his feelings, so he experiences castration anxiety . The Oedipus complex is successfully resolved when the boy begins to identify with his father as an indirect way to have the mother. Failure to resolve the Oedipus complex may result in fixation and development of a personality that might be described as vain and overly ambitious. \n\n Girls experience a comparable conflict in the phallic stage—the Electra complex. The Electra complex, while often attributed to Freud, was actually proposed by Freud’s protégé, Carl Jung (Jung & Kerenyi, 1963). A girl desires the attention of her father and wishes to take her mother’s place. Jung also said that girls are angry with the mother for not providing them with a penis—hence the term penis envy . While Freud initially embraced the Electra complex as a parallel to the Oedipus complex, he later rejected it, yet it remains as a cornerstone of Freudian theory, thanks in part to academics in the field (Freud, 1931/1968; Scott, 2005). \n\n Latency Period \n\n Following the phallic stage of psychosexual development is a period known as the latency period (6 years to puberty). This period is not considered a stage, because sexual feelings are dormant as children focus on other pursuits, such as school, friendships, hobbies, and sports. Children generally engage in activities with peers of the same sex, which serves to consolidate a child’s gender-role identity. \n\n Genital Stage \n\n The final stage is the genital stage (from puberty on). In this stage, there is a sexual reawakening as the incestuous urges resurface. The young person redirects these urges to other, more socially acceptable partners (who often resemble the other-sex parent). People in this stage have mature sexual interests, which for Freud meant a strong desire for the opposite sex. Individuals who successfully completed the previous stages, reaching the genital stage with no fixations, are said to be well-balanced, healthy adults. \n\n While most of Freud’s ideas have not found support in modern research, we cannot discount the contributions that Freud has made to the field of psychology. It was Freud who pointed out that a large part of our mental life is influenced by the experiences of early childhood and takes place outside of our conscious awareness; his theories paved the way for others. \n 11.3 Neo-Freudians: Adler, Erikson, Jung, and Horney Learning Objectives By the end of this section, you will be able to:\n\n Discuss the concept of the inferiority complex \n\n Discuss the core differences between Erikson’s and Freud’s views on personality \n\n Discuss Jung’s ideas of the collective unconscious and archetypes \n\n Discuss the work of Karen Horney, including her revision of Freud’s “penis envy” \n\n Freud attracted many followers who modified his ideas to create new theories about personality. These theorists, referred to as neo-Freudians, generally agreed with Freud that childhood experiences matter, but deemphasized sex, focusing more on the social environment and effects of culture on personality. Four notable neo-Freudians include Alfred Adler, Erik Erikson, Carl Jung (pronounced “Yoong”), and Karen Horney (pronounced “HORN-eye”). \n\n Alfred Adler \n\n Alfred Adler , a colleague of Freud’s and the first president of the Vienna Psychoanalytical Society (Freud’s inner circle of colleagues), was the first major theorist to break away from Freud ( Figure 11.8 ). He subsequently founded a school of psychology called individual psychology , which focuses on our drive to compensate for feelings of inferiority. Adler (1937, 1956) proposed the concept of the inferiority complex . An inferiority complex refers to a person’s feelings that they lack worth and don’t measure up to the standards of others or of society. Adler’s ideas about inferiority represent a major difference between his thinking and Freud’s. Freud believed that we are motivated by sexual and aggressive urges, but Adler (1930, 1961) believed that feelings of inferiority in childhood are what drive people to attempt to gain superiority and that this striving is the force behind all of our thoughts, emotions, and behaviors. Adler also believed in the importance of social connections, seeing childhood development emerging through social development rather than the sexual stages Freud outlined. Adler noted the inter-relatedness of humanity and the need to work together for the betterment of all. He said, “The happiness of mankind lies in working together, in living as if each individual had set himself the task of contributing to the common welfare” (Adler, 1964, p. 255) with the main goal of psychology being “to recognize the equal rights and equality of others” (Adler, 1961, p. 691). \n\n With these ideas, Adler identified three fundamental social tasks that all of us must experience: occupational tasks (careers), societal tasks (friendship), and love tasks (finding an intimate partner for a long-term relationship). Rather than focus on sexual or aggressive motives for behavior as Freud did, Adler focused on social motives. He also emphasized conscious rather than unconscious motivation, since he believed that the three fundamental social tasks are explicitly known and pursued. That is not to say that Adler did not also believe in unconscious processes—he did—but he felt that conscious processes were more important. \n\n One of Adler’s major contributions to personality psychology was the idea that our birth order shapes our personality. He proposed that older siblings, who start out as the focus of their parents’ attention but must share that attention once a new child joins the family, compensate by becoming overachievers. The youngest children, according to Adler, may be spoiled, leaving the middle child with the opportunity to minimize the negative dynamics of the youngest and oldest children. Despite popular attention, research has not conclusively confirmed Adler’s hypotheses about birth order. \n\n Link to Learning \n\n One of Adler’s major contributions to personality psychology was the idea that our birth order shapes our personality. Follow this link to view a summary of birth order theory. \n\n Erik Erikson \n\n As an art school dropout with an uncertain future, young Erik Erikson met Freud’s daughter, Anna Freud, while he was tutoring the children of an American couple undergoing psychoanalysis in Vienna. It was Anna Freud who encouraged Erikson to study psychoanalysis. Erikson received his diploma from the Vienna Psychoanalytic Institute in 1933, and as Nazism spread across Europe, he fled the country and immigrated to the United States that same year. As you learned when you studied lifespan development, Erikson later proposed a psychosocial theory of development, suggesting that an individual’s personality develops throughout the lifespan—a departure from Freud’s view that personality is fixed in early life. In his theory, Erikson emphasized the social relationships that are important at each stage of personality development, in contrast to Freud’s emphasis on sex. Erikson identified eight stages, each of which represents a conflict or developmental task ( Table 11.2 ). The development of a healthy personality and a sense of competence depend on the successful completion of each task. \n\n Stage \n\n Age (years) \n\n Developmental Task \n\n Description \n\n 1 \n\n 0–1 \n\n Trust vs. mistrust \n\n Trust (or mistrust) that basic needs, such as nourishment and affection, will be met \n\n 2 \n\n 1–3 \n\n Autonomy vs. shame/doubt \n\n Sense of independence in many tasks develops \n\n 3 \n\n 3–6 \n\n Initiative vs. guilt \n\n Take initiative on some activities, may develop guilt when success not met or boundaries overstepped \n\n 4 \n\n 7–11 \n\n Industry vs. inferiority \n\n Develop self-confidence in abilities when competent or sense of inferiority when not \n\n 5 \n\n 12–18 \n\n Identity vs. confusion \n\n Experiment with and develop identity and roles \n\n 6 \n\n 19–29 \n\n Intimacy vs. isolation \n\n Establish intimacy and relationships with others \n\n 7 \n\n 30–64 \n\n Generativity vs. stagnation \n\n Contribute to society and be part of a family \n\n 8 \n\n 65– \n\n Integrity vs. despair \n\n Assess and make sense of life and meaning of contributions \n\n Table 11.2 Erikson’s Psychosocial Stages of Development \n\n Carl Jung \n\n Carl Jung ( Figure 11.9 ) was a Swiss psychiatrist and protégé of Freud, who later split off from Freud and developed his own theory, which he called analytical psychology . The focus of analytical psychology is on working to balance opposing forces of conscious and unconscious thought, and experience within one’s personality. According to Jung, this work is a continuous learning process—mainly occurring in the second half of life—of becoming aware of unconscious elements and integrating them into consciousness. Jung’s split from Freud was based on two major disagreements. First, Jung, like Adler and Erikson, did not accept that sexual drive was the primary motivator in a person’s mental life. Second, although Jung agreed with Freud’s concept of a personal unconscious, he thought it to be incomplete. In addition to the personal unconscious, Jung focused on the collective unconscious. \n\n The collective unconscious is a universal version of the personal unconscious, holding mental patterns, or memory traces, which are common to all of us (Jung, 1928). These ancestral memories, which Jung called archetypes , are represented by universal themes in various cultures, as expressed through literature, art, and dreams (Jung). Jung said that these themes reflect common experiences of people the world over, such as facing death, becoming independent, and striving for mastery. Jung (1964) believed that through biology, each person is handed down the same themes and that the same types of symbols—such as the hero, the maiden, the sage, and the trickster—are present in the folklore and fairy tales of every culture. In Jung’s view, the task of integrating these unconscious archetypal aspects of the self is part of the self-realization process in the second half of life. With this orientation toward self-realization, Jung parted ways with Freud’s belief that personality is determined solely by past events and anticipated the humanistic movement with its emphasis on self-actualization and orientation toward the future. \n\n Jung also proposed two attitudes or approaches toward life: extroversion and introversion (Jung, 1923) ( Table 11.3 ). These ideas are considered Jung’s most important contributions to the field of personality psychology, as almost all models of personality now include these concepts. If you are an extrovert, then you are a person who is energized by being outgoing and socially oriented: You derive your energy from being around others. If you are an introvert, then you are a person who may be quiet and reserved, or you may be social, but your energy is derived from your inner psychic activity. Jung believed a balance between extroversion and introversion best served the goal of self-realization. \n\n Introvert \n\n Extrovert \n\n Energized by being alone \n\n Energized by being with others \n\n Avoids attention \n\n Seeks attention \n\n Speaks slowly and softly \n\n Speaks quickly and loudly \n\n Thinks before speaking \n\n Thinks out loud \n\n Stays on one topic \n\n Jumps from topic to topic \n\n Prefers written communication \n\n Prefers verbal communication \n\n Pays attention easily \n\n Distractible \n\n Cautious \n\n Acts first, thinks later \n\n Table 11.3 Introverts and Extroverts \n\n Another concept proposed by Jung was the persona, which he referred to as a mask that we adopt. According to Jung, we consciously create this persona; however, it is derived from both our conscious experiences and our collective unconscious. What is the purpose of the persona? Jung believed that it is a compromise between who we really are (our true self) and what society expects us to be. We hide those parts of ourselves that are not aligned with society’s expectations. \n\n Link to Learning \n\n Jung’s view of extroverted and introverted types serves as a basis of the Myers-Briggs Type Indicator (MBTI). This questionnaire describes a person’s degree of introversion versus extroversion, thinking versus feeling, intuition versus sensation, and judging versus perceiving. This site provides a modified questionnaire based on the MBTI. Connect the Concepts Are Archetypes Genetically Based? \n\n Jung proposed that human responses to archetypes are similar to instinctual responses in animals. One criticism of Jung is that there is no evidence that archetypes are biologically based or similar to animal instincts (Roesler, 2012). Jung formulated his ideas about 100 years ago, and great advances have been made in the field of genetics since that time. We’ve found that human babies are born with certain capacities, including the ability to acquire language. However, we’ve also found that symbolic information (such as archetypes) is not encoded on the genome and that babies cannot decode symbolism, refuting the idea of a biological basis to archetypes. Rather than being seen as purely biological, more recent research suggests that archetypes emerge directly from our experiences and are reflections of linguistic or cultural characteristics (Young-Eisendrath, 1995). Today, most Jungian scholars believe that the collective unconscious and archetypes are based on both innate and environmental influences, with the differences being in the role and degree of each (Sotirova-Kohli et al., 2013).\n\n \n\n Karen Horney \n\n Karen Horney was one of the first women trained as a Freudian psychoanalyst. During the Great Depression, Horney moved from Germany to the United States, and subsequently moved away from Freud’s teachings. Like Jung, Horney believed that each individual has the potential for self-realization and that the goal of psychoanalysis should be moving toward a healthy self rather than exploring early childhood patterns of dysfunction. Horney also disagreed with the Freudian idea that girls have penis envy and are jealous of male biological features. According to Horney, any jealousy is most likely culturally based, due to the greater privileges that males often have, meaning that the differences between men’s and women’s personalities are culturally based, not biologically based. She further suggested that men have womb envy, because they cannot give birth. \n\n Horney’s theories focused on the role of unconscious anxiety. She suggested that normal growth can be blocked by basic anxiety stemming from needs not being met, such as childhood experiences of loneliness and/or isolation. How do children learn to handle this anxiety? Horney suggested three styles of coping ( Table 11.4 ). The first coping style, moving toward people , relies on affiliation and dependence. These children become dependent on their parents and other caregivers in an effort to receive attention and affection, which provides relief from anxiety (Burger, 2008). When these children grow up, they tend to use this same coping strategy to deal with relationships, expressing an intense need for love and acceptance (Burger, 2008). The second coping style, moving against people , relies on aggression and assertiveness. Children with this coping style find that fighting is the best way to deal with an unhappy home situation, and they deal with their feelings of insecurity by bullying other children (Burger, 2008). As adults, people with this coping style tend to lash out with hurtful comments and exploit others (Burger, 2008). The third coping style, moving away from people , centers on detachment and isolation. These children handle their anxiety by withdrawing from the world. They need privacy and tend to be self-sufficient. When these children are adults, they continue to avoid such things as love and friendship, and they also tend to gravitate toward careers that require little interaction with others (Burger, 2008). \n\n Coping Style \n\n Description \n\n Example \n\n Moving toward people \n\n Affiliation and dependence\n\n Child seeking positive attention and affection from parent; adult needing love \n\n Moving against people \n\n Aggression and manipulation \n\n Child fighting or bullying other children; adult who is abrasive and verbally hurtful, or who exploits others \n\n Moving away from people \n\n Detachment and isolation \n\n Child withdrawn from the world and isolated; adult loner \n\n Table 11.4 Horney’s Coping Styles \n\n Horney believed these three styles are ways in which people typically cope with day-to-day problems; however, the three coping styles can become neurotic strategies if they are used rigidly and compulsively, leading a person to become alienated from others. \n 11.4 Learning Approaches Learning Objectives By the end of this section, you will be able to:\n\n Describe the behaviorist perspective on personality \n\n Describe the cognitive perspective on personality \n\n Describe the social cognitive perspective on personality \n\n In contrast to the psychodynamic approaches of Freud and the neo-Freudians, which relate personality to inner (and hidden) processes, the learning approaches focus only on observable behavior. This illustrates one significant advantage of the learning approaches over psychodynamics: Because learning approaches involve observable, measurable phenomena, they can be scientifically tested. \n\n The Behavioral Perspective \n\n Behaviorists do not believe in biological determinism: They do not see personality traits as inborn. Instead, they view personality as significantly shaped by the reinforcements and consequences outside of the organism. In other words, people behave in a consistent manner based on prior learning. B. F. Skinner , a strict behaviorist, believed that environment was solely responsible for all behavior, including the enduring, consistent behavior patterns studied by personality theorists. \n\n As you may recall from your study on the psychology of learning, Skinner proposed that we demonstrate consistent behavior patterns because we have developed certain response tendencies (Skinner, 1953). In other words, we learn to behave in particular ways. We increase the behaviors that lead to positive consequences, and we decrease the behaviors that lead to negative consequences. Skinner disagreed with Freud’s idea that personality is fixed in childhood. He argued that personality develops over our entire life, not only in the first few years. Our responses can change as we come across new situations; therefore, we can expect more variability over time in personality than Freud would anticipate. For example, consider a young woman, Greta, a risk taker. She drives fast and participates in dangerous sports such as hang gliding and kiteboarding. But after she gets married and has children, the system of reinforcements and punishments in her environment changes. Speeding and extreme sports are no longer reinforced, so she no longer engages in those behaviors. In fact, Greta now describes herself as a cautious person. \n\n The Social-Cognitive Perspective \n\n Albert Bandura agreed with Skinner that personality develops through learning . He disagreed, however, with Skinner’s strict behaviorist approach to personality development, because he felt that thinking and reasoning are important components of learning. He presented a social-cognitive theory of personality that emphasizes both learning and cognition as sources of individual differences in personality. In social-cognitive theory, the concepts of reciprocal determinism, observational learning, and self-efficacy all play a part in personality development. \n\n Reciprocal Determinism \n\n In contrast to Skinner’s idea that the environment alone determines behavior, Bandura (1990) proposed the concept of reciprocal determinism , in which cognitive processes, behavior, and context all interact, each factor influencing and being influenced by the others simultaneously ( Figure 11.10 ). Cognitive processes refer to all characteristics previously learned, including beliefs, expectations, and personality characteristics. Behavior refers to anything that we do that may be rewarded or punished. Finally, the context in which the behavior occurs refers to the environment or situation, which includes rewarding/punishing stimuli. \n\n Consider, for example, that you’re at a festival and one of the attractions is bungee jumping from a bridge. Do you do it? In this example, the behavior is bungee jumping. Cognitive factors that might influence this behavior include your beliefs and values, and your past experiences with similar behaviors. Finally, context refers to the reward structure for the behavior. According to reciprocal determinism, all of these factors are in play. \n\n Observational Learning \n\n Bandura’s key contribution to learning theory was the idea that much learning is vicarious. We learn by observing someone else’s behavior and its consequences, which Bandura called observational learning. He felt that this type of learning also plays a part in the development of our personality. Just as we learn individual behaviors, we learn new behavior patterns when we see them performed by other people or models. Drawing on the behaviorists’ ideas about reinforcement, Bandura suggested that whether we choose to imitate a model’s behavior depends on whether we see the model reinforced or punished. Through observational learning, we come to learn what behaviors are acceptable and rewarded in our culture, and we also learn to inhibit deviant or socially unacceptable behaviors by seeing what behaviors are punished. \n\n We can see the principles of reciprocal determinism at work in observational learning. For example, personal factors determine which behaviors in the environment a person chooses to imitate, and those environmental events in turn are processed cognitively according to other personal factors. \n\n Self-Efficacy \n\n Bandura (1977, 1995) has studied a number of cognitive and personal factors that affect learning and personality development, and most recently has focused on the concept of self-efficacy. Self-efficacy is our level of confidence in our own abilities, developed through our social experiences. Self-efficacy affects how we approach challenges and reach goals. In observational learning, self-efficacy is a cognitive factor that affects which behaviors we choose to imitate as well as our success in performing those behaviors. \n\n People who have high self-efficacy believe that their goals are within reach, have a positive view of challenges seeing them as tasks to be mastered, develop a deep interest in and strong commitment to the activities in which they are involved, and quickly recover from setbacks. Conversely, people with low self-efficacy avoid challenging tasks because they doubt their ability to be successful, tend to focus on failure and negative outcomes, and lose confidence in their abilities if they experience setbacks. Feelings of self-efficacy can be specific to certain situations. For instance, a student might feel confident in her ability in English class but much less so in math class. \n\n Julian Rotter and Locus of Control \n\n Julian Rotter (1966) proposed the concept of locus of control, another cognitive factor that affects learning and personality development. Distinct from self-efficacy, which involves our belief in our own abilities, locus of control refers to our beliefs about the power we have over our lives. In Rotter’s view, people possess either an internal or an external locus of control ( Figure 11.11 ). Those of us with an internal locus of control (“internals”) tend to believe that most of our outcomes are the direct result of our efforts. Those of us with an external locus of control (“externals”) tend to believe that our outcomes are outside of our control. Externals see their lives as being controlled by other people, luck, or chance. For example, say you didn’t spend much time studying for your psychology test and went out to dinner with friends instead. When you receive your test score, you see that you earned a D. If you possess an internal locus of control, you would most likely admit that you failed because you didn’t spend enough time studying and decide to study more for the next test. On the other hand, if you possess an external locus of control, you might conclude that the test was too hard and not bother studying for the next test, because you figure you will fail it anyway. Researchers have found that people with an internal locus of control perform better academically, achieve more in their careers, are more independent, are healthier, are better able to cope, and are less depressed than people who have an external locus of control (Benassi, Sweeney, & Durfour, 1988; Lefcourt, 1982; Maltby, Day, & Macaskill, 2007; Whyte, 1977, 1978, 1980). Link to Learning \n\n Take the Locus of Control questionnaire. Scores range from 0 to 13. A low score on this questionnaire indicates an internal locus of control, and a high score indicates an external locus of control. \n\n Walter Mischel and the Person-Situation Debate \n\n Walter Mischel was a student of Julian Rotter and taught for years at Stanford, where he was a colleague of Albert Bandura. Mischel surveyed several decades of empirical psychological literature regarding trait prediction of behavior, and his conclusion shook the foundations of personality psychology. Mischel found that the data did not support the central principle of the field—that a person’s personality traits are consistent across situations. His report triggered a decades-long period of self-examination, known as the person-situation debate, among personality psychologists. Mischel suggested that perhaps we were looking for consistency in the wrong places. He found that although behavior was inconsistent across different situations, it was much more consistent within situations—so that a person’s behavior in one situation would likely be repeated in a similar one. And as you will see next regarding his famous “marshmallow test,” Mischel also found that behavior is consistent in equivalent situations across time. \n\n One of Mischel’s most notable contributions to personality psychology was his ideas on self-regulation. According to Lecci & Magnavita (2013), “Self-regulation is the process of identifying a goal or set of goals and, in pursuing these goals, using both internal (e.g., thoughts and affect) and external (e.g., responses of anything or anyone in the environment) feedback to maximize goal attainment” (p. 6.3). Self-regulation is also known as will power. When we talk about will power, we tend to think of it as the ability to delay gratification. For example, Bettina’s teenage daughter made strawberry cupcakes, and they looked delicious. However, Bettina forfeited the pleasure of eating one, because she is training for a 5K race and wants to be fit and do well in the race. Would you be able to resist getting a small reward now in order to get a larger reward later? This is the question Mischel investigated in his now-classic marshmallow test. \n\n Mischel designed a study to assess self-regulation in young children. In the marshmallow study, Mischel and his colleagues placed a preschool child in a room with one marshmallow on the table. The child was told that he could either eat the marshmallow now, or wait until the researcher returned to the room and then he could have two marshmallows (Mischel, Ebbesen & Raskoff, 1972). This was repeated with hundreds of preschoolers. What Mischel and his team found was that young children differ in their degree of self-control. Mischel and his colleagues continued to follow this group of preschoolers through high school, and what do you think they discovered? The children who had more self-control in preschool (the ones who waited for the bigger reward) were more successful in high school. They had higher SAT scores, had positive peer relationships, and were less likely to have substance abuse issues; as adults, they also had more stable marriages (Mischel, Shoda, & Rodriguez, 1989; Mischel et al., 2010). On the other hand, those children who had poor self-control in preschool (the ones who grabbed the one marshmallow) were not as successful in high school, and they were found to have academic and behavioral problems. \n\n Link to Learning \n\n To learn more about the marshmallow test and view the test given to children in Columbia, follow the link below to Joachim de Posada’s TEDTalks video. \n\n Today, the debate is mostly resolved, and most psychologists consider both the situation and personal factors in understanding behavior. For Mischel (1993), people are situation processors. The children in the marshmallow test each processed, or interpreted, the rewards structure of that situation in their own way. Mischel’s approach to personality stresses the importance of both the situation and the way the person perceives the situation. Instead of behavior being determined by the situation, people use cognitive processes to interpret the situation and then behave in accordance with that interpretation. \n 11.5 Humanistic Approaches Learning Objectives By the end of this section, you will be able to:\n\n Discuss the contributions of Abraham Maslow and Carl Rogers to personality development \n\n As the “third force” in psychology, humanism is touted as a reaction both to the pessimistic determinism of psychoanalysis, with its emphasis on psychological disturbance, and to the behaviorists’ view of humans passively reacting to the environment, which has been criticized as making people out to be personality-less robots. It does not suggest that psychoanalytic, behaviorist, and other points of view are incorrect but argues that these perspectives do not recognize the depth and meaning of human experience, and fail to recognize the innate capacity for self-directed change and transforming personal experiences. This perspective focuses on how healthy people develop. One pioneering humanist, Abraham Maslow , studied people who he considered to be healthy, creative, and productive, including Albert Einstein, Eleanor Roosevelt, Thomas Jefferson, Abraham Lincoln, and others. Maslow (1950, 1970) found that such people share similar characteristics, such as being open, creative, loving, spontaneous, compassionate, concerned for others, and accepting of themselves. When you studied motivation, you learned about one of the best-known humanistic theories, Maslow's hierarchy of needs theory, in which Maslow proposes that human beings have certain needs in common and that these needs must be met in a certain order. The highest need is the need for self-actualization, which is the achievement of our fullest potential. \n\n Another humanistic theorist was Carl Rogers. One of Rogers’s main ideas about personality regards self-concept , our thoughts and feelings about ourselves. How would you respond to the question, “Who am I?” Your answer can show how you see yourself. If your response is primarily positive, then you tend to feel good about who you are, and you see the world as a safe and positive place. If your response is mainly negative, then you may feel unhappy with who you are. Rogers further divided the self into two categories: the ideal self and the real self. The ideal self is the person that you would like to be; the real self is the person you actually are. Rogers focused on the idea that we need to achieve consistency between these two selves. We experience congruence when our thoughts about our real self and ideal self are very similar—in other words, when our self-concept is accurate . High congruence leads to a greater sense of self-worth and a healthy, productive life. Parents can help their children achieve this by giving them unconditional positive regard, or unconditional love. According to Rogers (1980), “As persons are accepted and prized, they tend to develop a more caring attitude towards themselves” (p. 116). Conversely, when there is a great discrepancy between our ideal and actual selves, we experience a state Rogers called incongruence , which can lead to maladjustment. Both Rogers’s and Maslow’s theories focus on individual choices and do not believe that biology is deterministic. \n 11.6 Biological Approaches Learning Objectives By the end of this section, you will be able to:\n\n Discuss the findings of the Minnesota Study of Twins Reared Apart as they relate to personality and genetics \n\n Discuss temperament and describe the three infant temperaments identified by Thomas and Chess \n\n Discuss the evolutionary perspective on personality development \n\n How much of our personality is in-born and biological, and how much is influenced by the environment and culture we are raised in? Psychologists who favor the biological approach believe that inherited predispositions as well as physiological processes can be used to explain differences in our personalities (Burger, 2008). \n\n In the field of behavioral genetics, the Minnesota Study of Twins Reared Apart —a well-known study of the genetic basis for personality—conducted research with twins from 1979 to 1999. In studying 350 pairs of twins, including pairs of identical and fraternal twins reared together and apart, researchers found that identical twins, whether raised together or apart, have very similar personalities (Bouchard, 1994; Bouchard, Lykken, McGue, Segal, & Tellegen, 1990; Segal, 2012). These findings suggest the heritability of some personality traits. Heritability refers to the proportion of difference among people that is attributed to genetics. Some of the traits that the study reported as having more than a 0.50 heritability ratio include leadership, obedience to authority, a sense of well-being, alienation, resistance to stress, and fearfulness. The implication is that some aspects of our personalities are largely controlled by genetics; however, it’s important to point out that traits are not determined by a single gene, but by a combination of many genes, as well as by epigenetic factors that control whether the genes are expressed. \n\n Link to Learning \n\n To what extent is our personality dictated by our genetic makeup? View this video to learn more. \n\n Temperament \n\n Most contemporary psychologists believe temperament has a biological basis due to its appearance very early in our lives (Rothbart, 2011). As you learned when you studied lifespan development, Thomas and Chess (1977) found that babies could be categorized into one of three temperaments: easy, difficult, or slow to warm up. However, environmental factors (family interactions, for example) and maturation can affect the ways in which children’s personalities are expressed (Carter et al., 2008). \n\n Research suggests that there are two dimensions of our temperament that are important parts of our adult personality—reactivity and self-regulation (Rothbart, Ahadi, & Evans, 2000). Reactivity refers to how we respond to new or challenging environmental stimuli; self-regulation refers to our ability to control that response (Rothbart & Derryberry, 1981; Rothbart, Sheese, Rueda, & Posner, 2011). For example, one person may immediately respond to new stimuli with a high level of anxiety, while another barely notices it. \n\n Connect the Concepts Body Type and Temperament \n\n Is there an association between your body type and your temperament? The constitutional perspective, which examines the relationship between the structure of the human body and behavior, seeks to answer this question (Genovese, 2008). The first comprehensive system of constitutional psychology was proposed by American psychologist William H. Sheldon (1940, 1942). He believed that your body type can be linked to your personality. Sheldon’s life’s work was spent observing human bodies and temperaments. Based on his observations and interviews of hundreds of people, he proposed three body/personality types, which he called somatotypes.\n\n \n\n The three somatotypes are ectomorphs, endomorphs, and mesomorphs ( Figure 11.12 ). Ectomorphs are thin with a small bone structure and very little fat on their bodies. According to Sheldon, the ectomorph personality is anxious, self-conscious, artistic, thoughtful, quiet, and private. They enjoy intellectual stimulation and feel uncomfortable in social situations. Actors Adrien Brody and Nicole Kidman would be characterized as ectomorphs. Endomorphs are the opposite of ectomorphs. Endomorphs have narrow shoulders and wide hips, and carry extra fat on their round bodies. Sheldon described endomorphs as being relaxed, comfortable, good-humored, even-tempered, sociable, and tolerant. Endomorphs enjoy affection and detest disapproval. Queen Latifah and Jack Black would be considered endomorphs. The third somatotype is the mesomorph. This body type falls between the ectomorph and the endomorph. Mesomorphs have large bone structure, well-defined muscles, broad shoulders, narrow waists, and attractive, strong bodies. According to Sheldon, mesomorphs are adventurous, assertive, competitive, and fearless. They are curious and enjoy trying new things, but can also be obnoxious and aggressive. Channing Tatum and Scarlett Johannson would likely be mesomorphs. \n\n Sheldon (1949) also conducted further research into somatotypes and criminality. He measured the physical proportions of hundreds of juvenile delinquent boys in comparison to male college students, and found that problem youth were primarily mesomorphs. Why might this be? Perhaps it’s because they are quick to anger and don’t have the restraint demonstrated by ectomorphs. Maybe it’s because a person with a mesomorphic body type reflects high levels of testosterone, which may lead to more aggressive behavior. Can you think of other explanations for Sheldon’s findings? \n\n Sheldon’s method of somatotyping is not without criticism, as it has been considered largely subjective (Carter & Heath, 1990; Cortés & Gatti, 1972; Parnell, 1958). More systematic and controlled research methods did not support his findings (Eysenck, 1970). Consequently, it’s not uncommon to see his theory labeled as pseudoscience, much like Gall’s theory of phrenology (Rafter, 2007; Rosenbaum, 1995). However, studies involving correlations between somatotype, temperament, and children’s school performance (Sanford et al., 1943; Parnell); somatotype and performance of pilots during wartime (Damon, 1955); and somatotype and temperament (Peterson, Liivamagi, & Koskel, 2006) did support his theory. \n 11.7 Trait Theorists Learning Objectives By the end of this section, you will be able to:\n\n Discuss early trait theories of Cattell and Eysenck \n\n Discuss the Big Five factors and describe someone who is high and low on each of the five traits \n\n Trait theorists believe personality can be understood via the approach that all people have certain traits , or characteristic ways of behaving. Do you tend to be sociable or shy? Passive or aggressive? Optimistic or pessimistic? Moody or even-tempered? Early trait theorists tried to describe all human personality traits. For example, one trait theorist, Gordon Allport (Allport & Odbert, 1936), found 4,500 words in the English language that could describe people. He organized these personality traits into three categories: cardinal traits, central traits, and secondary traits. A cardinal trait is one that dominates your entire personality, and hence your life—such as Ebenezer Scrooge’s greed and Mother Theresa’s altruism. Cardinal traits are not very common: Few people have personalities dominated by a single trait. Instead, our personalities typically are composed of multiple traits. Central traits are those that make up our personalities (such as loyal, kind, agreeable, friendly, sneaky, wild, and grouchy). Secondary traits are those that are not quite as obvious or as consistent as central traits. They are present under specific circumstances and include preferences and attitudes. For example, one person gets angry when people try to tickle him; another can only sleep on the left side of the bed; and yet another always orders her salad dressing on the side. And you—although not normally an anxious person—feel nervous before making a speech in front of your English class. \n\n In an effort to make the list of traits more manageable, Raymond Cattell (1946, 1957) narrowed down the list to about 171 traits. However, saying that a trait is either present or absent does not accurately reflect a person’s uniqueness, because all of our personalities are actually made up of the same traits; we differ only in the degree to which each trait is expressed. Cattell (1957) identified 16 factors or dimensions of personality: warmth, reasoning, emotional stability, dominance, liveliness, rule-consciousness, social boldness, sensitivity, vigilance, abstractedness, privateness, apprehension, openness to change, self-reliance, perfectionism, and tension ( Table 11.5 ). He developed a personality assessment based on these 16 factors, called the 16PF. Instead of a trait being present or absent, each dimension is scored over a continuum, from high to low. For example, your level of warmth describes how warm, caring, and nice to others you are. If you score low on this index, you tend to be more distant and cold. A high score on this index signifies you are supportive and comforting. \n\n Factor \n\n Low Score \n\n High Score \n\n Warmth \n\n Reserved, detached \n\n Outgoing, supportive \n\n Intellect \n\n Concrete thinker \n\n Analytical \n\n Emotional stability \n\n Moody, irritable \n\n Stable, calm \n\n Aggressiveness \n\n Docile, submissive \n\n Controlling, dominant \n\n Liveliness \n\n Somber, prudent \n\n Adventurous, spontaneous \n\n Dutifulness \n\n Unreliable \n\n Conscientious \n\n Social assertiveness \n\n Shy, restrained \n\n Uninhibited, bold \n\n Sensitivity \n\n Tough-minded \n\n Sensitive, caring \n\n Paranoia \n\n Trusting \n\n Suspicious \n\n Abstractness \n\n Conventional \n\n Imaginative \n\n Introversion \n\n Open, straightforward \n\n Private, shrewd \n\n Anxiety \n\n Confident \n\n Apprehensive \n\n Openmindedness \n\n Closeminded, traditional \n\n Curious, experimental \n\n Independence \n\n Outgoing, social \n\n Self-sufficient \n\n Perfectionism \n\n Disorganized, casual \n\n Organized, precise \n\n Tension \n\n Relaxed \n\n Stressed \n\n Table 11.5 Personality Factors Measured by the 16PF Questionnaire Link to Learning \n\n Follow this link to an assessment based on Cattell’s 16PF questionnaire to see which personality traits dominate your personality. \n\n Psychologists Hans and Sybil Eysenck were personality theorists ( Figure 11.13 ) who focused on temperament , the inborn, genetically based personality differences that you studied earlier in the chapter. They believed personality is largely governed by biology. The Eysencks (Eysenck, 1990, 1992; Eysenck & Eysenck, 1963) viewed people as having two specific personality dimensions: extroversion/introversion and neuroticism/stability. \n\n According to their theory, people high on the trait of extroversion are sociable and outgoing, and readily connect with others, whereas people high on the trait of introversion have a higher need to be alone, engage in solitary behaviors, and limit their interactions with others. In the neuroticism/stability dimension, people high on neuroticism tend to be anxious; they tend to have an overactive sympathetic nervous system and, even with low stress, their bodies and emotional state tend to go into a flight-or-fight reaction. In contrast, people high on stability tend to need more stimulation to activate their flight-or-fight reaction and are considered more emotionally stable. Based on these two dimensions, the Eysencks’ theory divides people into four quadrants. These quadrants are sometimes compared with the four temperaments described by the Greeks: melancholic, choleric, phlegmatic, and sanguine ( Figure 11.14 ). \n\n Later, the Eysencks added a third dimension: psychoticism versus superego control (Eysenck, Eysenck & Barrett, 1985). In this dimension, people who are high on psychoticism tend to be independent thinkers, cold, nonconformists, impulsive, antisocial, and hostile, whereas people who are high on superego control tend to have high impulse control—they are more altruistic, empathetic, cooperative, and conventional (Eysenck, Eysenck & Barrett, 1985). While Cattell’s 16 factors may be too broad, the Eysenck’s two-factor system has been criticized for being too narrow. Another personality theory, called the Five Factor Model , effectively hits a middle ground, with its five factors referred to as the Big Five personality traits. It is the most popular theory in personality psychology today and the most accurate approximation of the basic trait dimensions (Funder, 2001). The five traits are openness to experience, conscientiousness, extroversion, agreeableness, and neuroticism ( Figure 11.15 ). A helpful way to remember the traits is by using the mnemonic OCEAN. \n\n In the Five Factor Model, each person has each trait, but they occur along a spectrum. Openness to experience is characterized by imagination, feelings, actions, and ideas. People who score high on this trait tend to be curious and have a wide range of interests. Conscientiousness is characterized by competence, self-discipline, thoughtfulness, and achievement-striving (goal-directed behavior). People who score high on this trait are hardworking and dependable. Numerous studies have found a positive correlation between conscientiousness and academic success (Akomolafe, 2013; Chamorro-Premuzic & Furnham, 2008; Conrad & Patry, 2012; Noftle & Robins, 2007; Wagerman & Funder, 2007). Extroversion is characterized by sociability, assertiveness, excitement-seeking, and emotional expression. People who score high on this trait are usually described as outgoing and warm. Not surprisingly, people who score high on both extroversion and openness are more likely to participate in adventure and risky sports due to their curious and excitement-seeking nature (Tok, 2011). The fourth trait is agreeableness, which is the tendency to be pleasant, cooperative, trustworthy, and good-natured. People who score low on agreeableness tend to be described as rude and uncooperative, yet one recent study reported that men who scored low on this trait actually earned more money than men who were considered more agreeable (Judge, Livingston, & Hurst, 2012). The last of the Big Five traits is neuroticism, which is the tendency to experience negative emotions. People high on neuroticism tend to experience emotional instability and are characterized as angry, impulsive, and hostile. Watson and Clark (1984) found that people reporting high levels of neuroticism also tend to report feeling anxious and unhappy. In contrast, people who score low in neuroticism tend to be calm and even-tempered. \n\n The Big Five personality factors each represent a range between two extremes. In reality, most of us tend to lie somewhere midway along the continuum of each factor, rather than at polar ends. It’s important to note that the Big Five traits are relatively stable over our lifespan, with some tendency for the traits to increase or decrease slightly. Researchers have found that conscientiousness increases through young adulthood into middle age, as we become better able to manage our personal relationships and careers (Donnellan & Lucas, 2008). Agreeableness also increases with age, peaking between 50 to 70 years (Terracciano, McCrae, Brant, & Costa, 2005). Neuroticism and extroversion tend to decline slightly with age (Donnellan & Lucas; Terracciano et al.). Additionally, The Big Five traits have been shown to exist across ethnicities, cultures, and ages, and may have substantial biological and genetic components (Jang, Livesley, & Vernon, 1996; Jang et al., 2006; McCrae & Costa, 1997; Schmitt et al., 2007). \n\n Link to Learning \n\n To find out about your personality and where you fall on the Big Five traits, follow this link to take the Big Five personality test. \n 11.8 Cultural Understandings of Personality Learning Objectives By the end of this section you should be able to:\n\n Discuss personality differences of people from collectivist and individualist cultures \n\n Discuss the three approaches to studying personality in a cultural context \n\n As you have learned in this chapter, personality is shaped by both genetic and environmental factors. The culture in which you live is one of the most important environmental factors that shapes your personality (Triandis & Suh, 2002). The term culture refers to all of the beliefs, customs, art, and traditions of a particular society. Culture is transmitted to people through language as well as through the modeling of culturally acceptable and nonacceptable behaviors that are either rewarded or punished (Triandis & Suh, 2002). With these ideas in mind, personality psychologists have become interested in the role of culture in understanding personality. They ask whether personality traits are the same across cultures or if there are variations. It appears that there are both universal and culture-specific aspects that account for variation in people’s personalities. Why might it be important to consider cultural influences on personality? Western ideas about personality may not be applicable to other cultures (Benet-Martinez & Oishi, 2008). In fact, there is evidence that the strength of personality traits varies across cultures. Let’s take a look at some of the Big Five factors (conscientiousness, neuroticism, openness, and extroversion) across cultures. As you will learn when you study social psychology, Asian cultures are more collectivist, and people in these cultures tend to be less extroverted. People in Central and South American cultures tend to score higher on openness to experience, whereas Europeans score higher on neuroticism (Benet-Martinez & Karakitapoglu-Aygun, 2003). \n\n According to this study, there also seem to be regional personality differences within the United States ( Figure 11.16 ). Researchers analyzed responses from over 1.5 million individuals in the United States and found that there are three distinct regional personality clusters: Cluster 1, which is in the Upper Midwest and Deep South, is dominated by people who fall into the “friendly and conventional” personality; Cluster 2, which includes the West, is dominated by people who are more relaxed, emotionally stable, calm, and creative; and Cluster 3, which includes the Northeast, has more people who are stressed, irritable, and depressed. People who live in Clusters 2 and 3 are also generally more open (Rentfrow et al., 2013). \n\n One explanation for the regional differences is selective migration (Rentfrow et al., 2013). Selective migration is the concept that people choose to move to places that are compatible with their personalities and needs. For example, a person high on the agreeable scale would likely want to live near family and friends, and would choose to settle or remain in such an area. In contrast, someone high on openness would prefer to settle in a place that is recognized as diverse and innovative (such as California). \n\n Personality in Individualist and Collectivist Cultures \n\n Individualist cultures and collectivist cultures place emphasis on different basic values. People who live in individualist cultures tend to believe that independence, competition, and personal achievement are important. Individuals in Western nations such as the United States, England, and Australia score high on individualism (Oyserman, Coon, & Kemmelmier, 2002). People who live in collectivist cultures value social harmony, respectfulness, and group needs over individual needs. Individuals who live in countries in Asia, Africa, and South America score high on collectivism (Hofstede, 2001; Triandis, 1995). These values influence personality. For example, Yang (2006) found that people in individualist cultures displayed more personally oriented personality traits, whereas people in collectivist cultures displayed more socially oriented personality traits. \n\n Approaches to Studying Personality in a Cultural Context \n\n There are three approaches that can be used to study personality in a cultural context, the cultural-comparative approach ; the indigenous approach ; and the combined approach , which incorporates elements of both views. Since ideas about personality have a Western basis, the cultural-comparative approach seeks to test Western ideas about personality in other cultures to determine whether they can be generalized and if they have cultural validity (Cheung van de Vijver, & Leong, 2011). For example, recall from the previous section on the trait perspective that researchers used the cultural-comparative approach to test the universality of McCrae and Costa’s Five Factor Model. They found applicability in numerous cultures around the world, with the Big Five traits being stable in many cultures (McCrae & Costa, 1997; McCrae et al., 2005). The indigenous approach came about in reaction to the dominance of Western approaches to the study of personality in non-Western settings (Cheung et al., 2011). Because Western-based personality assessments cannot fully capture the personality constructs of other cultures, the indigenous model has led to the development of personality assessment instruments that are based on constructs relevant to the culture being studied (Cheung et al., 2011). The third approach to cross-cultural studies of personality is the combined approach, which serves as a bridge between Western and indigenous psychology as a way of understanding both universal and cultural variations in personality (Cheung et al., 2011). \n 11.9 Personality Assessment Learning Objectives By the end of this section, you will be able to:\n\n Discuss the Minnesota Multiphasic Personality Inventory \n\n Recognize and describe common projective tests used in personality assessment \n\n Roberto, Mikhail, and Nat are college friends and all want to be police officers. Roberto is quiet and shy, lacks self-confidence, and usually follows others. He is a kind person, but lacks motivation. Mikhail is loud and boisterous, a leader. He works hard, but is impulsive and drinks too much on the weekends. Nat is thoughtful and well liked. He is trustworthy, but sometimes he has difficulty making quick decisions. Of these three men, who would make the best police officer? What qualities and personality factors make someone a good police officer? What makes someone a bad or dangerous police officer? \n\n A police officer’s job is very high in stress, and law enforcement agencies want to make sure they hire the right people. Personality testing is often used for this purpose—to screen applicants for employment and job training. Personality tests are also used in criminal cases and custody battles, and to assess psychological disorders. This section explores the best known among the many different types of personality tests. \n\n Self-Report Inventories \n\n Self-report inventories are a kind of objective test used to assess personality. They typically use multiple-choice items or numbered scales, which represent a range from 1 (strongly disagree) to 5 (strongly agree). They often are called Likert scales after their developer, Rensis Likert (1932) ( Figure 11.17 ). \n\n One of the most widely used personality inventories is the Minnesota Multiphasic Personality Inventory (MMPI) , first published in 1943, with 504 true/false questions, and updated to the MMPI-2 in 1989, with 567 questions. The original MMPI was based on a small, limited sample, composed mostly of Minnesota farmers and psychiatric patients; the revised inventory was based on a more representative, national sample to allow for better standardization. The MMPI-2 takes 1–2 hours to complete. Responses are scored to produce a clinical profile composed of 10 scales: hypochondriasis, depression, hysteria, psychopathic deviance (social deviance), masculinity versus femininity, paranoia, psychasthenia (obsessive/compulsive qualities), schizophrenia, hypomania, and social introversion. There is also a scale to ascertain risk factors for alcohol abuse. In 2008, the test was again revised, using more advanced methods, to the MMPI-2-RF. This version takes about one-half the time to complete and has only 338 questions ( Figure 11.18 ). Despite the new test’s advantages, the MMPI-2 is more established and is still more widely used. Typically, the tests are administered by computer. Although the MMPI was originally developed to assist in the clinical diagnosis of psychological disorders, it is now also used for occupational screening, such as in law enforcement, and in college, career, and marital counseling (Ben-Porath & Tellegen, 2008). In addition to clinical scales, the tests also have validity and reliability scales. (Recall the concepts of reliability and validity from your study of psychological research.) One of the validity scales, the Lie Scale (or “L” Scale), consists of 15 items and is used to ascertain whether the respondent is “faking good” (underreporting psychological problems to appear healthier). For example, if someone responds “yes” to a number of unrealistically positive items such as “I have never told a lie,” they may be trying to “fake good” or appear better than they actually are. \n\n Reliability scales test an instrument’s consistency over time, assuring that if you take the MMPI-2-RF today and then again 5 years later, your two scores will be similar. Beutler, Nussbaum, and Meredith (1988) gave the MMPI to newly recruited police officers and then to the same police officers 2 years later. After 2 years on the job, police officers’ responses indicated an increased vulnerability to alcoholism, somatic symptoms (vague, unexplained physical complaints), and anxiety. When the test was given an additional 2 years later (4 years after starting on the job), the results suggested high risk for alcohol-related difficulties. \n\n Projective Tests \n\n Another method for assessment of personality is projective testing . This kind of test relies on one of the defense mechanisms proposed by Freud—projection—as a way to assess unconscious processes. During this type of testing, a series of ambiguous cards is shown to the person being tested, who then is encouraged to project his feelings, impulses, and desires onto the cards—by telling a story, interpreting an image, or completing a sentence. Many projective tests have undergone standardization procedures (for example, Exner, 2002) and can be used to access whether someone has unusual thoughts or a high level of anxiety, or is likely to become volatile. Some examples of projective tests are the Rorschach Inkblot Test, the Thematic Apperception Test (TAT), the Contemporized-Themes Concerning Blacks test, the TEMAS (Tell-Me-A-Story), and the Rotter Incomplete Sentence Blank (RISB). \n\n The Rorschach Inkblot Test was developed in 1921 by a Swiss psychologist named Hermann Rorschach (pronounced “ROAR-shock”). It is a series of symmetrical inkblot cards that are presented to a client by a psychologist. Upon presentation of each card, the psychologist asks the client, “What might this be?” What the test-taker sees reveals unconscious feelings and struggles (Piotrowski, 1987; Weiner, 2003). The Rorschach has been standardized using the Exner system and is effective in measuring depression, psychosis, and anxiety. \n\n A second projective test is the Thematic Apperception Test (TAT) , created in the 1930s by Henry Murray, an American psychologist, and a psychoanalyst named Christiana Morgan. A person taking the TAT is shown 8–12 ambiguous pictures and is asked to tell a story about each picture. The stories give insight into their social world, revealing hopes, fears, interests, and goals. The storytelling format helps to lower a person’s resistance divulging unconscious personal details (Cramer, 2004). The TAT has been used in clinical settings to evaluate psychological disorders; more recently, it has been used in counseling settings to help clients gain a better understanding of themselves and achieve personal growth. Standardization of test administration is virtually nonexistent among clinicians, and the test tends to be modest to low on validity and reliability (Aronow, Weiss, & Rezinkoff, 2001; Lilienfeld, Wood, & Garb, 2000). Despite these shortcomings, the TAT has been one of the most widely used projective tests. \n\n A third projective test is the Rotter Incomplete Sentence Blank (RISB) developed by Julian Rotter in 1950 (recall his theory of locus of control, covered earlier in this chapter). There are three forms of this test for use with different age groups: the school form, the college form, and the adult form. The tests include 40 incomplete sentences that people are asked to complete as quickly as possible ( Figure 11.19 ). The average time for completing the test is approximately 20 minutes, as responses are only 1–2 words in length. This test is similar to a word association test, and like other types of projective tests, it is presumed that responses will reveal desires, fears, and struggles. The RISB is used in screening college students for adjustment problems and in career counseling (Holaday, Smith, & Sherry, 2010; Rotter & Rafferty 1950). For many decades, these traditional projective tests have been used in cross-cultural personality assessments. However, it was found that test bias limited their usefulness (Hoy-Watkins & Jenkins-Moore, 2008). It is difficult to assess the personalities and lifestyles of members of widely divergent ethnic/cultural groups using personality instruments based on data from a single culture or race (Hoy-Watkins & Jenkins-Moore, 2008). For example, when the TAT was used with African-American test takers, the result was often shorter story length and low levels of cultural identification (Duzant, 2005). Therefore, it was vital to develop other personality assessments that explored factors such as race, language, and level of acculturation (Hoy-Watkins & Jenkins-Moore, 2008). To address this need, Robert Williams developed the first culturally specific projective test designed to reflect the everyday life experiences of African Americans (Hoy-Watkins & Jenkins-Moore, 2008). The updated version of the instrument is the Contemporized-Themes Concerning Blacks Test (C-TCB) (Williams, 1972). The C-TCB contains 20 color images that show scenes of African-American lifestyles. When the C-TCB was compared with the TAT for African Americans, it was found that use of the C-TCB led to increased story length, higher degrees of positive feelings, and stronger identification with the C-TCB (Hoy, 1997; Hoy-Watkins & Jenkins-Moore, 2008). The TEMAS Multicultural Thematic Apperception Test is another tool designed to be culturally relevant to minority groups, especially Hispanic youths. TEMAS—standing for “Tell Me a Story” but also a play on the Spanish word temas (themes)—uses images and storytelling cues that relate to minority culture (Constantino, 1982). "}}},{"rowIdx":82,"cells":{"bname":{"kind":"string","value":"u.s._history"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 28.1 The Challenges of Peacetime \n\n At the end of World War II, U.S. servicemen and women returned to civilian life, and all hoped the prosperity of the war years would continue. The GI Bill eased many veterans’ return by providing them with unemployment compensation, low-interest loans, and money to further their education; however, African American, Mexican American, and gay veterans were often unable to take advantage of these benefits fully or at all. Meanwhile, Japanese Americans faced an uphill struggle in their attempts to return to normalcy, and many women who had made significant professional gains in wartime found themselves dismissed from their positions. President Harry Truman attempted to extend Roosevelt’s New Deal with his own Fair Deal, which had the goal of improving wages, housing, and healthcare, and protecting the rights of African Americans. Confronted by a Congress dominated by Republicans and southern Democrats, however, Truman was able to achieve only some of his goals. \n\n 28.2 The Cold War \n\n Joy at the ending of World War II was quickly replaced by fears of conflict with the Soviet Union. The Cold War heated up as both the United States and Soviet Union struggled for world dominance. Fearing Soviet expansion, the United States committed itself to assisting countries whose governments faced overthrow by Communist forces and gave billions of dollars to war-torn Europe to help it rebuild. While the United States achieved victory in its thwarting of Soviet attempts to cut Berlin off from the West, the nation was less successful in its attempts to prevent Communist expansion in Korea. The development of atomic weapons by the Soviet Union and the arrest of Soviet spies in the United States and Britain roused fears in the United States that Communist agents were seeking to destroy the nation from within. Loyalty board investigations and hearings before House and Senate committees attempted to root out Soviet sympathizers in the federal government and in other sectors of American society, including Hollywood and the military. \n\n 28.3 The American Dream \n\n In 1953, Dwight D. Eisenhower became president of the United States. Fiscally conservative but ideologically moderate, he sought to balance the budget while building a strong system of national defense. This defense policy led to a greater emphasis on the possible use of nuclear weapons in any confrontation with the Soviet Union. Committed to maintaining peace, however, Eisenhower avoided engaging the United States in foreign conflicts; during his presidency, the economy boomed. Young Americans married in record numbers, moved to the growing suburbs, and gave birth to the largest generation to date in U.S. history. As middle-class adults, they conformed to the requirements of corporate jobs and suburban life, while their privileged children enjoyed a consumer culture tailored to their desires. \n\n 28.4 Popular Culture and Mass Media \n\n Young Americans in the postwar period had more disposable income and enjoyed greater material comfort than their forebears. These factors allowed them to devote more time and money to leisure activities and the consumption of popular culture. Rock and roll, which drew from African American roots in the blues, embraced themes popular among teenagers, such as young love and rebellion against authority. At the same time, traditional forms of entertainment, such as motion pictures, came under increasing competition from a relatively new technology, television. \n\n 28.5 The African American Struggle for Civil Rights \n\n After World War II, African American efforts to secure greater civil rights increased across the United States. African American lawyers such as Thurgood Marshall championed cases intended to destroy the Jim Crow system of segregation that had dominated the American South since Reconstruction. The landmark Supreme Court case Brown v. Board of Education prohibited segregation in public schools, but not all school districts integrated willingly, and President Eisenhower had to use the military to desegregate Little Rock’s Central High School. The courts and the federal government did not assist African Americans in asserting their rights in other cases. In Montgomery, Alabama, it was the grassroots efforts of African American citizens who boycotted the city’s bus system that brought about change. Throughout the region, many White southerners made their opposition to these efforts known. Too often, this opposition manifested itself in violence and tragedy, as in the murder of Emmett Till. "},"intro":{"kind":"string","value":" Chapter Outline 28.1 The Challenges of Peacetime 28.2 The Cold War 28.3 The American Dream 28.4 Popular Culture and Mass Media 28.5 The African American Struggle for Civil Rights Introduction \n\n Is This Tomorrow? ( Figure 28.1 ), a 1947 comic book, highlights one way that the federal government and some Americans revived popular sentiment in opposition to Communism. The United States and the Soviet Union, allies during World War II, had different visions for the postwar world. As Joseph Stalin, premier of the Soviet Union, tightened his grip on the countries of Eastern Europe, Americans began to fear that it was his goal to spread the Communist revolution throughout the world and make newly independent nations puppets of the Soviet Union. To enlist as many Americans as possible in the fight against Soviet domination, the U.S. government and purveyors of popular culture churned out propaganda intended to convince average citizens of the dangers posed by the Soviet Union. Artwork such as the cover of Is This Tomorrow? , which depicts Russians attacking Americans, including a struggling woman and an African American veteran still wearing his uniform, played upon postwar fears of Communism and of a future war with the Soviet Union. These fears dominated American life and affected foreign policy, military strategy, urban planning, popular culture, and the civil rights movement. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Early in his presidency , Truman sought to build on the promises of Roosevelt ’ s New Deal . Besides demobilizing the armed forces and preparing for the homecoming of servicemen and women , he also had to guide the nation through the process of returning to a peacetime economy . <hl> To this end , he proposed an ambitious program of social legislation that included establishing a federal minimum wage , expanding Social Security and public housing , and prohibiting child labor . <hl> <hl> Wartime price controls were retained for some items but removed from others , like meat . <hl> <hl> In his 1949 inaugural address , Truman referred to his programs as the “ Fair Deal , ” a nod to his predecessor ’ s New Deal . <hl> He wanted the Fair Deal to include Americans of color and became the first president to address the National Association for the Advancement of Colored People ( NAACP ) . He also took decisive steps towards extending civil rights to African Americans by establishing , by executive order in December 1946 , a Presidential Committee on Civil Rights to investigate racial discrimination in the United States . Truman also desegregated the armed forces , again by executive order , in July 1948 , overriding many objections that the military was no place for social experimentation .","hl_sentences":"To this end , he proposed an ambitious program of social legislation that included establishing a federal minimum wage , expanding Social Security and public housing , and prohibiting child labor . Wartime price controls were retained for some items but removed from others , like meat . In his 1949 inaugural address , Truman referred to his programs as the “ Fair Deal , ” a nod to his predecessor ’ s New Deal .","question":{"cloze_format":"Truman referred to his program of economic and social reform as the ________.","normal_format":"What did Truman refer his program of economic and social reform to?","question_choices":["New Deal","Square Deal","Fair Deal","Straight Deal"],"question_id":"fs-idm39780816","question_text":"Truman referred to his program of economic and social reform as the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"national healthcare"},"bloom":null,"hl_context":"<hl> Congress , however , which was dominated by Republicans and southern conservative Democrats , refused to pass more “ radical ” pieces of legislation , such as a bill providing for national healthcare . <hl> The American Medical Association spent some $ 1.5 million to defeat Truman ’ s healthcare proposal , which it sought to discredit as socialized medicine in order to appeal to Americans ’ fear of Communism . The same Congress also refused to make lynching a federal crime or outlaw the poll tax that reduced the access of poor Americans to the ballot box . Congress also rejected a bill that would have made Roosevelt ’ s Fair Employment Practices Committee , which prohibited racial discrimination by companies doing business with the federal government , permanent . At the same time , they passed many conservative pieces of legislation . For example , the Taft-Hartley Act , which limited the power of unions , became law despite Truman ’ s veto . 28.2 The Cold War Learning Objectives By the end of this section , you will be able to :","hl_sentences":"Congress , however , which was dominated by Republicans and southern conservative Democrats , refused to pass more “ radical ” pieces of legislation , such as a bill providing for national healthcare .","question":{"cloze_format":"Truman's domestig agenda about ____ was rejected by Congress.","normal_format":"Which of the following pieces of Truman’s domestic agenda was rejected by Congress?","question_choices":["the Taft-Hartley Act","national healthcare","the creation of a civil rights commission","funding for schools"],"question_id":"fs-idp47613920","question_text":"Which of the following pieces of Truman’s domestic agenda was rejected by Congress?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"containment"},"bloom":null,"hl_context":"In February 1946 , George Kennan , a State Department official stationed at the U . S . embassy in Moscow , sent an eight-thousand-word message to Washington , DC . In what became known as the “ Long Telegram , ” Kennan maintained that Soviet leaders believed that the only way to protect the Soviet Union was to destroy “ rival ” nations and their influence over weaker nations . According to Kennan , the Soviet Union was not so much a revolutionary regime as a totalitarian bureaucracy that was unable to accept the prospect of a peaceful coexistence of the United States and itself . <hl> He advised that the best way to thwart Soviet plans for the world was to contain Soviet influence — primarily through economic policy — to those places where it already existed and prevent its political expansion into new areas . <hl> <hl> This strategy , which came to be known as the policy of containment , formed the basis for U . S . foreign policy and military decision making for more than thirty years . <hl>","hl_sentences":"He advised that the best way to thwart Soviet plans for the world was to contain Soviet influence — primarily through economic policy — to those places where it already existed and prevent its political expansion into new areas . This strategy , which came to be known as the policy of containment , formed the basis for U . S . foreign policy and military decision making for more than thirty years .","question":{"cloze_format":"The policy trying to limit expansion of Soviet influence abroad was ___.","normal_format":"What was the policy of trying to limit the expansion of Soviet influence abroad?","question_choices":["restraint","containment","isolationism","quarantine"],"question_id":"fs-idp106897600","question_text":"What was the policy of trying to limit the expansion of Soviet influence abroad?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"By 1946 , the American economy was growing significantly . <hl> At the same time , the economic situation in Europe was disastrous . <hl> <hl> The war had turned much of Western Europe into a battlefield , and the rebuilding of factories , public transportation systems , and power stations progressed exceedingly slowly . <hl> Starvation loomed as a real possibility for many . As a result of these conditions , Communism was making significant inroads in both Italy and France . <hl> These concerns led Truman , along with Secretary of State George C . Marshall , to propose to Congress the European Recovery Program , popularly known as the Marshall Plan . <hl> <hl> Between its implantation in April 1948 and its termination in 1951 , this program gave $ 13 billion in economic aid to European nations . <hl>","hl_sentences":"At the same time , the economic situation in Europe was disastrous . The war had turned much of Western Europe into a battlefield , and the rebuilding of factories , public transportation systems , and power stations progressed exceedingly slowly . These concerns led Truman , along with Secretary of State George C . Marshall , to propose to Congress the European Recovery Program , popularly known as the Marshall Plan . Between its implantation in April 1948 and its termination in 1951 , this program gave $ 13 billion in economic aid to European nations .","question":{"cloze_format":"The Truman administration tried to help Europe recover from the devastation of World War II with the ________.","normal_format":"What did the Truman administration try to help Europe recover from the devastation of World War II with?","question_choices":["Economic Development Bank","Atlantic Free Trade Zone","Byrnes Budget","Marshall Plan"],"question_id":"fs-idp56034864","question_text":"The Truman administration tried to help Europe recover from the devastation of World War II with the ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"However , the United States often feared that the Soviets were making greater strides in developing technology with potential military applications . <hl> This was especially true following the Soviet Union ’ s launch of Sputnik ( Figure 28.11 ) , the first manmade satellite , in October 1957 . <hl> In September 1958 , Congress passed the National Defense Education Act , which pumped over $ 775 million into educational programs over four years , especially those programs that focused on math and science . Congressional appropriations to the National Science Foundation also increased by $ 100 million in a single year , from $ 34 million in 1958 to $ 134 million in 1959 . One consequence of this increased funding was the growth of science and engineering programs at American universities .","hl_sentences":"This was especially true following the Soviet Union ’ s launch of Sputnik ( Figure 28.11 ) , the first manmade satellite , in October 1957 .","question":{"cloze_format":"The name of the first manmade satellite, launched by the Soviet Union in 1957, was ________.","normal_format":"What was the name of the first manmade satellite, launched by the Soviet Union in 1957?","question_choices":["Triton","Cosmolskaya","Pravda","Sputnik"],"question_id":"fs-idm78360416","question_text":"The name of the first manmade satellite, launched by the Soviet Union in 1957, was ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"in Nassau County, New York"},"bloom":null,"hl_context":"An additional factor was the use of prefabricated construction techniques pioneered during World War II , which allowed houses complete with plumbing , electrical wiring , and appliances to be built and painted in a day . Employing these methods , developers built acres of inexpensive tract housing throughout the country . <hl> One of the first developers to take advantage of this method was William Levitt , who purchased farmland in Nassau County , Long Island , in 1947 and built thousands of prefabricated houses . <hl> <hl> The new community was named Levittown . <hl>","hl_sentences":"One of the first developers to take advantage of this method was William Levitt , who purchased farmland in Nassau County , Long Island , in 1947 and built thousands of prefabricated houses . The new community was named Levittown .","question":{"cloze_format":"The first Levittown was built ________.","normal_format":"Where was the first Levittown built?","question_choices":["in Bucks County, Pennsylvania","in Nassau County, New York","near Newark, New Jersey","near Pittsburgh, Pennsylvania"],"question_id":"fs-idp32570896","question_text":"The first Levittown was built ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"Alan Freed"},"bloom":null,"hl_context":"In the late 1940s , some White country musicians began to experiment with the rhythms of the blues , a decades-old musical genre of rural southern Black people . This experimentation led to the creation of a new musical form known as rockabilly , and by the 1950s , rockabilly had developed into rock and roll . Rock and roll music celebrated themes such as young love and freedom from the oppression of middle-class society . <hl> It quickly grew in favor among American teens , thanks largely to the efforts of disc jockey Alan Freed , who named and popularized the music by playing it on the radio in Cleveland , where he also organized the first rock and roll concert , and later in New York . <hl>","hl_sentences":"It quickly grew in favor among American teens , thanks largely to the efforts of disc jockey Alan Freed , who named and popularized the music by playing it on the radio in Cleveland , where he also organized the first rock and roll concert , and later in New York .","question":{"cloze_format":"The disc jockey who popularized rock and roll was ________.","normal_format":"Who was the disc jockey that popularized rock and roll?","question_choices":["Bill Haley","Elvis Presley","Alan Freed","Ed Sullivan"],"question_id":"fs-idm29528224","question_text":"The disc jockey who popularized rock and roll was ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"Thurgood Marshall"},"bloom":null,"hl_context":"<hl> By 1938 , Marshall had become “ Mr . <hl> <hl> Civil Rights ” and formally organized the NAACP ’ s Legal Defense and Education Fund in 1940 to garner the resources to take on cases to break the racist justice system of America . <hl> A direct result of Marshall ’ s energies and commitment was his 1940 victory in a Supreme Court case , Chambers v . Florida , which held that confessions obtained by violence and torture were inadmissible in a court of law . His most well-known case was Brown v . Board of Education in 1954 , which held that state laws establishing separate public schools for Black and White students were unconstitutional . <hl> Defining American Thurgood Marshall on Fighting Racism As a law student in 1933 , Thurgood Marshall ( Figure 28.19 ) was recruited by his mentor Charles Hamilton Houston to assist in gathering information for the defense of a Black man in Virginia accused of killing two White women . <hl> His continued close association with Houston led Marshall to aggressively defend Black people in the court system and to use the courts as the weapon by which equal rights might be extracted from the U . S . Constitution and a White racist system . Houston also suggested that it would be important to establish legal precedents regarding the Plessy v . Ferguson ruling of separate but equal .","hl_sentences":"By 1938 , Marshall had become “ Mr . Civil Rights ” and formally organized the NAACP ’ s Legal Defense and Education Fund in 1940 to garner the resources to take on cases to break the racist justice system of America . Defining American Thurgood Marshall on Fighting Racism As a law student in 1933 , Thurgood Marshall ( Figure 28.19 ) was recruited by his mentor Charles Hamilton Houston to assist in gathering information for the defense of a Black man in Virginia accused of killing two White women .","question":{"cloze_format":"The NAACP lawyer who became known as “Mr. Civil Rights” was ________.","normal_format":"Who was the NAACP lawyer who became known as “Mr. Civil Rights”?","question_choices":["Earl Warren","Jackie Robinson","Orval Faubus","Thurgood Marshall"],"question_id":"fs-idp169887792","question_text":"The NAACP lawyer who became known as “Mr. Civil Rights” was ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Throughout the course of the school year , the Little Rock Nine were insulted , harassed , and physically assaulted ; nevertheless , they returned to school each day . At the end of the school year , the first African American student graduated from Central High . <hl> At the beginning of the 1958 – 1959 school year , Orval Faubus ordered all Little Rock ’ s public schools closed . <hl> In the opinion of White segregationists , keeping all students out of school was preferable to having them attend integrated schools . In 1959 , the U . S . Supreme Court ruled that the school had to be reopened and that the process of desegregation had to proceed . It soon became clear that enforcing Brown v . the Board of Education would require presidential intervention . Eisenhower did not agree with the U . S . Supreme Court ’ s decision and did not wish to force southern states to integrate their schools . However , as president , he was responsible for doing so . <hl> In 1957 , Central High School in Little Rock , Arkansas , was forced to accept its first nine African American students , who became known as the Little Rock Nine . <hl> <hl> In response , Arkansas governor Orval Faubus called out the state National Guard to prevent the students from attending classes , removing the troops only after Eisenhower told him to do so . <hl> A subsequent attempt by the nine students to attend school resulted in mob violence . Eisenhower then placed the Arkansas National Guard under federal control and sent the U . S . Army ’ s 101st airborne unit to escort the students to and from school as well as from class to class ( Figure 28.20 ) . This was the first time since the end of Reconstruction that federal troops once more protected the rights of African Americans in the South .","hl_sentences":"At the beginning of the 1958 – 1959 school year , Orval Faubus ordered all Little Rock ’ s public schools closed . In 1957 , Central High School in Little Rock , Arkansas , was forced to accept its first nine African American students , who became known as the Little Rock Nine . In response , Arkansas governor Orval Faubus called out the state National Guard to prevent the students from attending classes , removing the troops only after Eisenhower told him to do so .","question":{"cloze_format":"The Arkansas governor who tried to prevent the integration of Little Rock High School was ________.","normal_format":"Who was the Arkansas governor who tried to prevent the integration of Little Rock High School?","question_choices":["Charles Hamilton Houston","Kenneth Clark","Orval Faubus","Clark Clifford"],"question_id":"fs-idp230968512","question_text":"The Arkansas governor who tried to prevent the integration of Little Rock High School was ________."},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Early in his presidency , Truman sought to build on the promises of Roosevelt ’ s New Deal . Besides demobilizing the armed forces and preparing for the homecoming of servicemen and women , he also had to guide the nation through the process of returning to a peacetime economy . <hl> To this end , he proposed an ambitious program of social legislation that included establishing a federal minimum wage , expanding Social Security and public housing , and prohibiting child labor . <hl> <hl> Wartime price controls were retained for some items but removed from others , like meat . <hl> <hl> In his 1949 inaugural address , Truman referred to his programs as the “ Fair Deal , ” a nod to his predecessor ’ s New Deal . <hl> He wanted the Fair Deal to include Americans of color and became the first president to address the National Association for the Advancement of Colored People ( NAACP ) . He also took decisive steps towards extending civil rights to African Americans by establishing , by executive order in December 1946 , a Presidential Committee on Civil Rights to investigate racial discrimination in the United States . Truman also desegregated the armed forces , again by executive order , in July 1948 , overriding many objections that the military was no place for social experimentation .\",\n \"hl_sentences\": \"To this end , he proposed an ambitious program of social legislation that included establishing a federal minimum wage , expanding Social Security and public housing , and prohibiting child labor . Wartime price controls were retained for some items but removed from others , like meat . In his 1949 inaugural address , Truman referred to his programs as the “ Fair Deal , ” a nod to his predecessor ’ s New Deal .\",\n \"question\": {\n \"cloze_format\": \"Truman referred to his program of economic and social reform as the ________.\",\n \"normal_format\": \"What did Truman refer his program of economic and social reform to?\",\n \"question_choices\": [\n \"New Deal\",\n \"Square Deal\",\n \"Fair Deal\",\n \"Straight Deal\"\n ],\n \"question_id\": \"fs-idm39780816\",\n \"question_text\": \"Truman referred to his program of economic and social reform as the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"national healthcare\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Congress , however , which was dominated by Republicans and southern conservative Democrats , refused to pass more “ radical ” pieces of legislation , such as a bill providing for national healthcare . <hl> The American Medical Association spent some $ 1.5 million to defeat Truman ’ s healthcare proposal , which it sought to discredit as socialized medicine in order to appeal to Americans ’ fear of Communism . The same Congress also refused to make lynching a federal crime or outlaw the poll tax that reduced the access of poor Americans to the ballot box . Congress also rejected a bill that would have made Roosevelt ’ s Fair Employment Practices Committee , which prohibited racial discrimination by companies doing business with the federal government , permanent . At the same time , they passed many conservative pieces of legislation . For example , the Taft-Hartley Act , which limited the power of unions , became law despite Truman ’ s veto . 28.2 The Cold War Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"Congress , however , which was dominated by Republicans and southern conservative Democrats , refused to pass more “ radical ” pieces of legislation , such as a bill providing for national healthcare .\",\n \"question\": {\n \"cloze_format\": \"Truman's domestig agenda about ____ was rejected by Congress.\",\n \"normal_format\": \"Which of the following pieces of Truman’s domestic agenda was rejected by Congress?\",\n \"question_choices\": [\n \"the Taft-Hartley Act\",\n \"national healthcare\",\n \"the creation of a civil rights commission\",\n \"funding for schools\"\n ],\n \"question_id\": \"fs-idp47613920\",\n \"question_text\": \"Which of the following pieces of Truman’s domestic agenda was rejected by Congress?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"containment\"\n },\n \"bloom\": null,\n \"hl_context\": \"In February 1946 , George Kennan , a State Department official stationed at the U . S . embassy in Moscow , sent an eight-thousand-word message to Washington , DC . In what became known as the “ Long Telegram , ” Kennan maintained that Soviet leaders believed that the only way to protect the Soviet Union was to destroy “ rival ” nations and their influence over weaker nations . According to Kennan , the Soviet Union was not so much a revolutionary regime as a totalitarian bureaucracy that was unable to accept the prospect of a peaceful coexistence of the United States and itself . <hl> He advised that the best way to thwart Soviet plans for the world was to contain Soviet influence — primarily through economic policy — to those places where it already existed and prevent its political expansion into new areas . <hl> <hl> This strategy , which came to be known as the policy of containment , formed the basis for U . S . foreign policy and military decision making for more than thirty years . <hl>\",\n \"hl_sentences\": \"He advised that the best way to thwart Soviet plans for the world was to contain Soviet influence — primarily through economic policy — to those places where it already existed and prevent its political expansion into new areas . This strategy , which came to be known as the policy of containment , formed the basis for U . S . foreign policy and military decision making for more than thirty years .\",\n \"question\": {\n \"cloze_format\": \"The policy trying to limit expansion of Soviet influence abroad was ___.\",\n \"normal_format\": \"What was the policy of trying to limit the expansion of Soviet influence abroad?\",\n \"question_choices\": [\n \"restraint\",\n \"containment\",\n \"isolationism\",\n \"quarantine\"\n ],\n \"question_id\": \"fs-idp106897600\",\n \"question_text\": \"What was the policy of trying to limit the expansion of Soviet influence abroad?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"By 1946 , the American economy was growing significantly . <hl> At the same time , the economic situation in Europe was disastrous . <hl> <hl> The war had turned much of Western Europe into a battlefield , and the rebuilding of factories , public transportation systems , and power stations progressed exceedingly slowly . <hl> Starvation loomed as a real possibility for many . As a result of these conditions , Communism was making significant inroads in both Italy and France . <hl> These concerns led Truman , along with Secretary of State George C . Marshall , to propose to Congress the European Recovery Program , popularly known as the Marshall Plan . <hl> <hl> Between its implantation in April 1948 and its termination in 1951 , this program gave $ 13 billion in economic aid to European nations . <hl>\",\n \"hl_sentences\": \"At the same time , the economic situation in Europe was disastrous . The war had turned much of Western Europe into a battlefield , and the rebuilding of factories , public transportation systems , and power stations progressed exceedingly slowly . These concerns led Truman , along with Secretary of State George C . Marshall , to propose to Congress the European Recovery Program , popularly known as the Marshall Plan . Between its implantation in April 1948 and its termination in 1951 , this program gave $ 13 billion in economic aid to European nations .\",\n \"question\": {\n \"cloze_format\": \"The Truman administration tried to help Europe recover from the devastation of World War II with the ________.\",\n \"normal_format\": \"What did the Truman administration try to help Europe recover from the devastation of World War II with?\",\n \"question_choices\": [\n \"Economic Development Bank\",\n \"Atlantic Free Trade Zone\",\n \"Byrnes Budget\",\n \"Marshall Plan\"\n ],\n \"question_id\": \"fs-idp56034864\",\n \"question_text\": \"The Truman administration tried to help Europe recover from the devastation of World War II with the ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"However , the United States often feared that the Soviets were making greater strides in developing technology with potential military applications . <hl> This was especially true following the Soviet Union ’ s launch of Sputnik ( Figure 28.11 ) , the first manmade satellite , in October 1957 . <hl> In September 1958 , Congress passed the National Defense Education Act , which pumped over $ 775 million into educational programs over four years , especially those programs that focused on math and science . Congressional appropriations to the National Science Foundation also increased by $ 100 million in a single year , from $ 34 million in 1958 to $ 134 million in 1959 . One consequence of this increased funding was the growth of science and engineering programs at American universities .\",\n \"hl_sentences\": \"This was especially true following the Soviet Union ’ s launch of Sputnik ( Figure 28.11 ) , the first manmade satellite , in October 1957 .\",\n \"question\": {\n \"cloze_format\": \"The name of the first manmade satellite, launched by the Soviet Union in 1957, was ________.\",\n \"normal_format\": \"What was the name of the first manmade satellite, launched by the Soviet Union in 1957?\",\n \"question_choices\": [\n \"Triton\",\n \"Cosmolskaya\",\n \"Pravda\",\n \"Sputnik\"\n ],\n \"question_id\": \"fs-idm78360416\",\n \"question_text\": \"The name of the first manmade satellite, launched by the Soviet Union in 1957, was ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"in Nassau County, New York\"\n },\n \"bloom\": null,\n \"hl_context\": \"An additional factor was the use of prefabricated construction techniques pioneered during World War II , which allowed houses complete with plumbing , electrical wiring , and appliances to be built and painted in a day . Employing these methods , developers built acres of inexpensive tract housing throughout the country . <hl> One of the first developers to take advantage of this method was William Levitt , who purchased farmland in Nassau County , Long Island , in 1947 and built thousands of prefabricated houses . <hl> <hl> The new community was named Levittown . <hl>\",\n \"hl_sentences\": \"One of the first developers to take advantage of this method was William Levitt , who purchased farmland in Nassau County , Long Island , in 1947 and built thousands of prefabricated houses . The new community was named Levittown .\",\n \"question\": {\n \"cloze_format\": \"The first Levittown was built ________.\",\n \"normal_format\": \"Where was the first Levittown built?\",\n \"question_choices\": [\n \"in Bucks County, Pennsylvania\",\n \"in Nassau County, New York\",\n \"near Newark, New Jersey\",\n \"near Pittsburgh, Pennsylvania\"\n ],\n \"question_id\": \"fs-idp32570896\",\n \"question_text\": \"The first Levittown was built ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"Alan Freed\"\n },\n \"bloom\": null,\n \"hl_context\": \"In the late 1940s , some White country musicians began to experiment with the rhythms of the blues , a decades-old musical genre of rural southern Black people . This experimentation led to the creation of a new musical form known as rockabilly , and by the 1950s , rockabilly had developed into rock and roll . Rock and roll music celebrated themes such as young love and freedom from the oppression of middle-class society . <hl> It quickly grew in favor among American teens , thanks largely to the efforts of disc jockey Alan Freed , who named and popularized the music by playing it on the radio in Cleveland , where he also organized the first rock and roll concert , and later in New York . <hl>\",\n \"hl_sentences\": \"It quickly grew in favor among American teens , thanks largely to the efforts of disc jockey Alan Freed , who named and popularized the music by playing it on the radio in Cleveland , where he also organized the first rock and roll concert , and later in New York .\",\n \"question\": {\n \"cloze_format\": \"The disc jockey who popularized rock and roll was ________.\",\n \"normal_format\": \"Who was the disc jockey that popularized rock and roll?\",\n \"question_choices\": [\n \"Bill Haley\",\n \"Elvis Presley\",\n \"Alan Freed\",\n \"Ed Sullivan\"\n ],\n \"question_id\": \"fs-idm29528224\",\n \"question_text\": \"The disc jockey who popularized rock and roll was ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"Thurgood Marshall\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> By 1938 , Marshall had become “ Mr . <hl> <hl> Civil Rights ” and formally organized the NAACP ’ s Legal Defense and Education Fund in 1940 to garner the resources to take on cases to break the racist justice system of America . <hl> A direct result of Marshall ’ s energies and commitment was his 1940 victory in a Supreme Court case , Chambers v . Florida , which held that confessions obtained by violence and torture were inadmissible in a court of law . His most well-known case was Brown v . Board of Education in 1954 , which held that state laws establishing separate public schools for Black and White students were unconstitutional . <hl> Defining American Thurgood Marshall on Fighting Racism As a law student in 1933 , Thurgood Marshall ( Figure 28.19 ) was recruited by his mentor Charles Hamilton Houston to assist in gathering information for the defense of a Black man in Virginia accused of killing two White women . <hl> His continued close association with Houston led Marshall to aggressively defend Black people in the court system and to use the courts as the weapon by which equal rights might be extracted from the U . S . Constitution and a White racist system . Houston also suggested that it would be important to establish legal precedents regarding the Plessy v . Ferguson ruling of separate but equal .\",\n \"hl_sentences\": \"By 1938 , Marshall had become “ Mr . Civil Rights ” and formally organized the NAACP ’ s Legal Defense and Education Fund in 1940 to garner the resources to take on cases to break the racist justice system of America . Defining American Thurgood Marshall on Fighting Racism As a law student in 1933 , Thurgood Marshall ( Figure 28.19 ) was recruited by his mentor Charles Hamilton Houston to assist in gathering information for the defense of a Black man in Virginia accused of killing two White women .\",\n \"question\": {\n \"cloze_format\": \"The NAACP lawyer who became known as “Mr. Civil Rights” was ________.\",\n \"normal_format\": \"Who was the NAACP lawyer who became known as “Mr. Civil Rights”?\",\n \"question_choices\": [\n \"Earl Warren\",\n \"Jackie Robinson\",\n \"Orval Faubus\",\n \"Thurgood Marshall\"\n ],\n \"question_id\": \"fs-idp169887792\",\n \"question_text\": \"The NAACP lawyer who became known as “Mr. Civil Rights” was ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Throughout the course of the school year , the Little Rock Nine were insulted , harassed , and physically assaulted ; nevertheless , they returned to school each day . At the end of the school year , the first African American student graduated from Central High . <hl> At the beginning of the 1958 – 1959 school year , Orval Faubus ordered all Little Rock ’ s public schools closed . <hl> In the opinion of White segregationists , keeping all students out of school was preferable to having them attend integrated schools . In 1959 , the U . S . Supreme Court ruled that the school had to be reopened and that the process of desegregation had to proceed . It soon became clear that enforcing Brown v . the Board of Education would require presidential intervention . Eisenhower did not agree with the U . S . Supreme Court ’ s decision and did not wish to force southern states to integrate their schools . However , as president , he was responsible for doing so . <hl> In 1957 , Central High School in Little Rock , Arkansas , was forced to accept its first nine African American students , who became known as the Little Rock Nine . <hl> <hl> In response , Arkansas governor Orval Faubus called out the state National Guard to prevent the students from attending classes , removing the troops only after Eisenhower told him to do so . <hl> A subsequent attempt by the nine students to attend school resulted in mob violence . Eisenhower then placed the Arkansas National Guard under federal control and sent the U . S . Army ’ s 101st airborne unit to escort the students to and from school as well as from class to class ( Figure 28.20 ) . This was the first time since the end of Reconstruction that federal troops once more protected the rights of African Americans in the South .\",\n \"hl_sentences\": \"At the beginning of the 1958 – 1959 school year , Orval Faubus ordered all Little Rock ’ s public schools closed . In 1957 , Central High School in Little Rock , Arkansas , was forced to accept its first nine African American students , who became known as the Little Rock Nine . In response , Arkansas governor Orval Faubus called out the state National Guard to prevent the students from attending classes , removing the troops only after Eisenhower told him to do so .\",\n \"question\": {\n \"cloze_format\": \"The Arkansas governor who tried to prevent the integration of Little Rock High School was ________.\",\n \"normal_format\": \"Who was the Arkansas governor who tried to prevent the integration of Little Rock High School?\",\n \"question_choices\": [\n \"Charles Hamilton Houston\",\n \"Kenneth Clark\",\n \"Orval Faubus\",\n \"Clark Clifford\"\n ],\n \"question_id\": \"fs-idp230968512\",\n \"question_text\": \"The Arkansas governor who tried to prevent the integration of Little Rock High School was ________.\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":28,"string":"28"},"chapter_text":{"kind":"string","value":" 28.1 The Challenges of Peacetime Learning Objectives By the end of this section, you will be able to: \n\n Identify the issues that the nation faced during demobilization \n\n Explain the goals and objectives of the Truman administration \n\n Evaluate the actions taken by the U.S. government to address the concerns of returning veterans \n\n The decade and a half immediately following the end of World War II was one in which middle- and working-class Americans hoped for a better life than the one they lived before the war. These hopes were tainted by fears of economic hardship, as many who experienced the Great Depression feared a return to economic decline. Others clamored for the opportunity to spend the savings they had accumulated through long hours on the job during the war when consumer goods were rarely available. \n\n African Americans who had served in the armed forces and worked in the defense industry did not wish to return to “normal.” Instead, they wanted the same rights and opportunities that other Americans had. Still other citizens were less concerned with the economy or civil rights; instead, they looked with suspicion at the Soviet presence in Eastern Europe. What would happen now that the United States and the Soviet Union were no longer allies, and the other nations that had long helped maintain a balance of power were left seriously damaged by the war? Harry Truman, president for less than a year when the war ended, was charged with addressing all of these concerns and giving the American people a “fair deal.” \n\n DEMOBILIZATION AND THE RETURN TO CIVILIAN LIFE \n\n The most immediate task to be completed after World War II was demobilizing the military and reintegrating the veterans into civilian life. In response to popular pressure and concerns over the budget, the United States sought to demobilize its armed forces as quickly as possible. Many servicemen, labeled the “Ohio boys” (Over the Hill in October), threatened to vote Republican if they were not home by Christmas 1946. Understandably, this placed a great deal of pressure on the still-inexperienced president to shrink the size of the U.S. military. \n\n Not everyone wanted the government to reduce America’s military might, however. Secretary of the Navy James Forrestal and Secretary of War Robert P. Patterson warned Truman in October 1945 that an overly rapid demobilization jeopardized the nation’s strategic position in the world. While Truman agreed with their assessment, he felt powerless to put a halt to demobilization. In response to mounting political pressure, the government reduced the size of the U.S. military from a high of 12 million in June 1945 to 1.5 million in June 1947—still more troops than the nation ever had in arms during peacetime. Soldiers and sailors were not the only ones dismissed from service. As the war drew to a close, millions of women working the jobs of men who had gone off to fight were dismissed by their employers, often because the demand for war materiel had declined and because government propaganda encouraged them to go home to make way for the returning troops. While most women workers surveyed at the end of the war wished to keep their jobs (75–90 percent, depending on the study), many did in fact leave them. Nevertheless, throughout the late 1940s and the 1950s, women continued to make up approximately one-third of the U.S. labor force. \n\n Readjustment to postwar life was difficult for the returning troops. The U.S. Army estimated that as many of 20 percent of its casualties were psychological. Although many eagerly awaited their return to civilian status, others feared that they would not be able to resume a humdrum existence after the experience of fighting on the front lines. Veterans also worried that they wouldn’t find work and that civilian defense workers were better positioned to take advantage of the new jobs opening up in the peacetime economy. Some felt that their wives and children would not welcome their presence, and some children did indeed resent the return of fathers who threatened to disrupt the mother-child household. Those on the home front worried as well. Doctors warned fiancées, wives, and mothers that soldiers might return with psychological problems that would make them difficult to live with. \n\n The GI Bill of Rights \n\n Well before the end of the war, Congress had passed one of the most significant and far-reaching pieces of legislation to ease veterans’ transition into civilian life: the Servicemen’s Readjustment Act, also known as the GI Bill ( Figure 28.3 ). Every honorably discharged veteran who had seen active duty, but not necessarily combat, was eligible to receive a year’s worth of unemployment compensation. This provision not only calmed veterans’ fears regarding their ability to support themselves, but it also prevented large numbers of men—as well as some women—from suddenly entering a job market that did not have enough positions for them. Another way that the GI Bill averted a glut in the labor market was by giving returning veterans the opportunity to pursue an education; it paid for tuition at a college or vocational school, and gave them a stipend to live on while they completed their studies. \n\n The result was a dramatic increase in the number of students—especially male ones—enrolled in American colleges and universities. In 1940, only 5.5 percent of American men had a college degree. By 1950, that percentage had increased to 7.3 percent, as more than two million servicemen took advantage of the benefits offered by the GI Bill to complete college. The numbers continued to grow throughout the 1950s. Upon graduation, these men were prepared for skilled blue-collar or white-collar jobs that paved the way for many to enter the middle class. The creation of a well-educated, skilled labor force helped the U.S. economy as well. Other benefits offered by the GI Bill included low-interest loans to purchase homes or start small businesses. \n\n However, not all veterans were able to take advantage of the GI Bill. African American veterans could use their educational benefits only to attend schools that accepted Black students. The approximately nine thousand servicemen and women who were dishonorably discharged because they were gay or lesbian were ineligible for GI Bill benefits. Benefits for some Mexican American veterans, mainly in Texas, were also denied or delayed. \n\n The Return of the Japanese \n\n While most veterans received assistance to help in their adjustment to postwar life, others returned home to an uncertain future without the promise of government aid to help them resume their prewar lives. Japanese Americans from the West Coast who had been interned during the war also confronted the task of rebuilding their lives. In December 1944, Franklin Roosevelt had declared an end to the forced relocation of Japanese Americans, and as of January 1945, they were free to return to their homes. In many areas, however, neighbors clung to their prejudices and denounced those of Japanese descent as disloyal and dangerous. These feelings had been worsened by wartime propaganda, which often featured horrific accounts of Japanese mistreatment of prisoners, and by the statements of military officers to the effect that the Japanese were inherently savage. Facing such animosity, many Japanese American families chose to move elsewhere. Those who did return often found that in their absence, “friends” and neighbors had sold possessions that had been left with them for safekeeping. Many homes had been vandalized and farms destroyed. When Japanese Americans reopened their businesses, former customers sometimes boycotted them. \n\n THE FAIR DEAL \n\n Early in his presidency, Truman sought to build on the promises of Roosevelt’s New Deal. Besides demobilizing the armed forces and preparing for the homecoming of servicemen and women, he also had to guide the nation through the process of returning to a peacetime economy. To this end, he proposed an ambitious program of social legislation that included establishing a federal minimum wage , expanding Social Security and public housing, and prohibiting child labor. Wartime price controls were retained for some items but removed from others, like meat. In his 1949 inaugural address, Truman referred to his programs as the “ Fair Deal ,” a nod to his predecessor’s New Deal. He wanted the Fair Deal to include Americans of color and became the first president to address the National Association for the Advancement of Colored People (NAACP). He also took decisive steps towards extending civil rights to African Americans by establishing, by executive order in December 1946, a Presidential Committee on Civil Rights to investigate racial discrimination in the United States. Truman also desegregated the armed forces, again by executive order, in July 1948, overriding many objections that the military was no place for social experimentation. \n\n Congress, however, which was dominated by Republicans and southern conservative Democrats, refused to pass more “radical” pieces of legislation, such as a bill providing for national healthcare. The American Medical Association spent some $1.5 million to defeat Truman’s healthcare proposal, which it sought to discredit as socialized medicine in order to appeal to Americans’ fear of Communism. The same Congress also refused to make lynching a federal crime or outlaw the poll tax that reduced the access of poor Americans to the ballot box. Congress also rejected a bill that would have made Roosevelt’s Fair Employment Practices Committee, which prohibited racial discrimination by companies doing business with the federal government, permanent. At the same time, they passed many conservative pieces of legislation. For example, the Taft-Hartley Act, which limited the power of unions, became law despite Truman’s veto. \n 28.2 The Cold War Learning Objectives By the end of this section, you will be able to: \n\n Explain how and why the Cold War emerged in the wake of World War II \n\n Describe the steps taken by the U.S. government to oppose Communist expansion in Europe and Asia \n\n Discuss the government’s efforts to root out Communist influences in the United States \n\n As World War II drew to a close, the alliance that had made the United States and the Soviet Union partners in their defeat of the Axis powers—Germany, Italy, and Japan—began to fall apart. Both sides realized that their visions for the future of Europe and the world were incompatible. Joseph Stalin, the premier of the Soviet Union, wished to retain hold of Eastern Europe and establish Communist, pro-Soviet governments there, in an effort to both expand Soviet influence and protect the Soviet Union from future invasions. He also sought to bring Communist revolution to Asia and to developing nations elsewhere in the world. The United States wanted to expand its influence as well by protecting or installing democratic governments throughout the world. It sought to combat the influence of the Soviet Union by forming alliances with Asian, African, and Latin American nations, and by helping these countries to establish or expand prosperous, free-market economies. The end of the war left the industrialized nations of Europe and Asia physically devastated and economically exhausted by years of invasion, battle, and bombardment. With Great Britain, France, Germany, Italy, Japan, and China reduced to shadows of their former selves, the United States and the Soviet Union emerged as the last two superpowers and quickly found themselves locked in a contest for military, economic, social, technological, and ideological supremacy. \n\n FROM ISOLATIONISM TO ENGAGEMENT \n\n The United States had a long history of avoiding foreign alliances that might require the commitment of its troops abroad. However, in accepting the realities of the post-World War II world, in which traditional powers like Great Britain or France were no longer strong enough to police the globe, the United States realized that it would have to make a permanent change in its foreign policy, shifting from relative isolation to active engagement. \n\n On assuming the office of president upon the death of Franklin Roosevelt, Harry Truman was already troubled by Soviet actions in Europe. He disliked the concessions made by Roosevelt at Yalta, which had allowed the Soviet Union to install a Communist government in Poland. At the Potsdam conference, held from July 17 to August 2, 1945, Truman also opposed Stalin’s plans to demand large reparations from Germany. He feared the burden that this would impose on Germany might lead to another cycle of German rearmament and aggression—a fear based on that nation’s development after World War I ( Figure 28.4 ). \n\n Although the United States and the Soviet Union did finally reach an agreement at Potsdam, this was the final occasion on which they cooperated for quite some time. Each remained convinced that its own economic and political systems were superior to the other’s, and the two superpowers quickly found themselves drawn into conflict. The decades-long struggle between them for technological and ideological supremacy became known as the Cold War . So called because it did not include direct military confrontation between Soviet and U.S. troops, the Cold War was fought with a variety of other weapons: espionage and surveillance, political assassinations, propaganda, and the formation of alliances with other nations. It also became an arms race, as both countries competed to build the greatest stockpile of nuclear weapons, and also competed for influence in poorer nations, supporting opposite sides in wars in some of those nations, such as Korea and Vietnam. \n\n CONTAINMENT ABROAD \n\n In February 1946, George Kennan, a State Department official stationed at the U.S. embassy in Moscow, sent an eight-thousand-word message to Washington, DC. In what became known as the “ Long Telegram ,” Kennan maintained that Soviet leaders believed that the only way to protect the Soviet Union was to destroy “rival” nations and their influence over weaker nations. According to Kennan, the Soviet Union was not so much a revolutionary regime as a totalitarian bureaucracy that was unable to accept the prospect of a peaceful coexistence of the United States and itself. He advised that the best way to thwart Soviet plans for the world was to contain Soviet influence—primarily through economic policy—to those places where it already existed and prevent its political expansion into new areas. This strategy, which came to be known as the policy of containment , formed the basis for U.S. foreign policy and military decision making for more than thirty years. \n\n As Communist governments came to power elsewhere in the world, American policymakers extended their strategy of containment to what became known as the domino theory under the Eisenhower administration: Neighbors to Communist nations, so was the assumption, were likely to succumb to the same allegedly dangerous and infectious ideology. Like dominos toppling one another, entire regions would eventually be controlled by the Soviets. The demand for anti-Communist containment appeared as early as March 1946 in a speech by Winston Churchill, in which he referred to an Iron Curtain that divided Europe into the “free” West and the Communist East controlled by the Soviet Union. \n\n The commitment to containing Soviet expansion made necessary the ability to mount a strong military offense and defense. In pursuit of this goal, the U.S. military was reorganized under the National Security Act of 1947. This act streamlined the government in matters of security by creating the National Security Council and establishing the Central Intelligence Agency (CIA) to conduct surveillance and espionage in foreign nations. It also created the Department of the Air Force, which was combined with the Departments of the Army and Navy in 1949 to form one Department of Defense. \n\n The Truman Doctrine \n\n In Europe, the end of World War II witnessed the rise of a number of internal struggles for control of countries that had been occupied by Nazi Germany. Great Britain occupied Greece as the Nazi regime there collapsed. The British aided the authoritarian government of Greece in its battles against Greek Communists. In March 1947, Great Britain announced that it could no longer afford the cost of supporting government military activities and withdrew from participation in the Greek civil war . Stepping into this power vacuum, the United States announced the Truman Doctrine, which offered support to Greece and Turkey in the form of financial assistance, weaponry, and troops to help train their militaries and bolster their governments against Communism. Eventually, the program was expanded to include any state trying to withstand a Communist takeover. The Truman Doctrine thus became a hallmark of U.S. Cold War policy. \n\n Defining American The Truman Doctrine In 1947, Great Britain, which had assumed responsibility for the disarming of German troops in Greece at the end of World War II, could no longer afford to provide financial support for the authoritarian Greek government, which was attempting to win a civil war against Greek leftist rebels. President Truman, unwilling to allow a Communist government to come to power there, requested Congress to provide funds for the government of Greece to continue its fight against the rebels. Truman also requested aid for the government of Turkey to fight the forces of Communism in that country. He said: \n\n At the present moment in world history nearly every nation must choose between alternative ways of life. The choice is too often not a free one. \n\nShould we fail to aid Greece and Turkey in this fateful hour, the effect will be far reaching to the West as well as to the East. \n\nThe seeds of totalitarian regimes are nurtured by misery and want. They spread and grow in the evil soil of poverty and strife. They reach their full growth when the hope of a people for a better life has died. We must keep that hope alive. \n\nThe free peoples of the world look to us for support in maintaining their freedoms. \n\nIf we falter in our leadership, we may endanger the peace of the world—and we shall surely endanger the welfare of our own nation. \n\nGreat responsibilities have been placed upon us by the swift movement of events. \n\nI am confident that the Congress will face these responsibilities squarely. \n\n What role is Truman suggesting that the United States assume in the postwar world? Does the United States still assume this role? \n\n The Marshall Plan \n\n By 1946, the American economy was growing significantly. At the same time, the economic situation in Europe was disastrous. The war had turned much of Western Europe into a battlefield, and the rebuilding of factories, public transportation systems, and power stations progressed exceedingly slowly. Starvation loomed as a real possibility for many. As a result of these conditions, Communism was making significant inroads in both Italy and France. These concerns led Truman, along with Secretary of State George C. Marshall, to propose to Congress the European Recovery Program, popularly known as the Marshall Plan . Between its implantation in April 1948 and its termination in 1951, this program gave $13 billion in economic aid to European nations. \n\n Truman’s motivation was economic and political, as well as humanitarian. The plan stipulated that the European nations had to work together in order to receive aid, thus enforcing unity through enticement, while seeking to undercut the political popularity of French and Italian Communists and dissuading moderates from forming coalition governments with them. Likewise, much of the money had to be spent on American goods, boosting the postwar economy of the United States as well as the American cultural presence in Europe. Stalin regarded the program as a form of bribery. The Soviet Union refused to accept aid from the Marshall Plan, even though it could have done so, and forbade the Communist states of Eastern Europe to accept U.S. funds as well. Those states that did accept aid began to experience an economic recovery. \n\n My Story George C. Marshall and the Nobel Peace Prize The youngest child of a Pennsylvania businessman and Democrat, George C. Marshall ( Figure 28.5 ) chose a military career. He attended the Virginia Military Institute, was a veteran of World War I, and spent the rest of his life either in the military or otherwise in the service of his country, including as President Truman’s Secretary of State. He was awarded the Nobel Peace Prize in 1953, the only soldier to ever receive that honor. Below is an excerpt of his remarks as he accepted the award. \n\n There has been considerable comment over the awarding of the Nobel Peace Prize to a soldier. I am afraid this does not seem as remarkable to me as it quite evidently appears to others. I know a great deal of the horrors and tragedies of war. Today, as chairman of the American Battle Monuments Commission, it is my duty to supervise the construction and maintenance of military cemeteries in many countries overseas, particularly in Western Europe. The cost of war in human lives is constantly spread before me, written neatly in many ledgers whose columns are gravestones. I am deeply moved to find some means or method of avoiding another calamity of war. Almost daily I hear from the wives, or mothers, or families of the fallen. The tragedy of the aftermath is almost constantly before me. \n\nI share with you an active concern for some practical method for avoiding war. . . . A very strong military posture is vitally necessary today. How long it must continue I am not prepared to estimate, but I am sure that it is too narrow a basis on which to build a dependable, long-enduring peace. The guarantee for a long continued peace will depend on other factors in addition to a moderated military strength, and no less important. Perhaps the most important single factor will be a spiritual regeneration to develop goodwill, faith, and understanding among nations. Economic factors will undoubtedly play an important part. Agreements to secure a balance of power, however disagreeable they may seem, must likewise be considered. And with all these there must be wisdom and the will to act on that wisdom. \n\n What steps did Marshall recommend be taken to maintain a lasting peace? To what extent have today’s nations heeded his advice? \n\n Showdown in Europe \n\n The lack of consensus with the Soviets on the future of Germany led the United States, Great Britain, and France to support joining their respective occupation zones into a single, independent state. In December 1946, they took steps to do so, but the Soviet Union did not wish the western zones of the country to unify under a democratic, pro-capitalist government. The Soviet Union also feared the possibility of a unified West Berlin, located entirely within the Soviet sector. Three days after the western allies authorized the introduction of a new currency in Western Germany—the Deutsche Mark—Stalin ordered all land and water routes to the western zones of the city Berlin to be cut off in June 1948. Hoping to starve the western parts of the city into submission, the Berlin blockade was also a test of the emerging U.S. policy of containment. \n\n Unwilling to abandon Berlin, the United States, Great Britain, and France began to deliver all needed supplies to West Berlin by air ( Figure 28.6 ). In April 1949, the three countries joined Canada and eight Western European nations to form the North Atlantic Treaty Organization (NATO), an alliance pledging its members to mutual defense in the event of attack. On May 12, 1949, a year and approximately two million tons of supplies later, the Soviets admitted defeat and ended the blockade of Berlin. On May 23, the Federal Republic of Germany (FRG), consisting of the unified western zones and commonly referred to as West Germany, was formed. The Soviets responded by creating the German Democratic Republic, or East Germany, in October 1949. \n\n CONTAINMENT AT HOME \n\n In 1949, two incidents severely disrupted American confidence in the ability of the United States to contain the spread of Communism and limit Soviet power in the world. First, on August 29, 1949, the Soviet Union exploded its first atomic bomb—no longer did the United States have a monopoly on nuclear power. A few months later, on October 1, 1949, Chinese Communist Party leader Mao Zedong announced the triumph of the Chinese Communists over their Nationalist foes in a civil war that had been raging since 1927. The Nationalist forces, under their leader Chiang Kai-shek, departed for Taiwan in December 1949. \n\n Immediately, there were suspicions that spies had passed bomb-making secrets to the Soviets and that Communist sympathizers in the U.S. State Department had hidden information that might have enabled the United States to ward off the Communist victory in China. Indeed, in February 1950, Wisconsin senator Joseph McCarthy, a Republican, charged in a speech that the State Department was filled with Communists. Also in 1950, the imprisonment in Great Britain of Klaus Fuchs, a German-born physicist who had worked on the Manhattan Project and was then convicted of passing nuclear secrets to the Soviets, increased American fears. Information given by Fuchs to the British implicated a number of American citizens as well. The most infamous trial of suspected American spies was that of Julius and Ethel Rosenberg, who were executed in June 1953 despite a lack of evidence against them. Several decades later, evidence was found that Julius, but not Ethel, had in fact given information to the Soviet Union. \n\n Fears that Communists within the United States were jeopardizing the country’s security had existed even before the victory of Mao Zedong and the arrest and conviction of the atomic spies. Roosevelt’s New Deal and Truman’s Fair Deal were often criticized as “socialist,” which many mistakenly associated with Communism, and Democrats were often branded Communists by Republicans. In response, on March 21, 1947, Truman signed Executive Order 9835, which provided the Federal Bureau of Investigation with broad powers to investigate federal employees and identify potential security risks. State and municipal governments instituted their own loyalty boards to find and dismiss potentially disloyal workers. \n\n In addition to loyalty review boards, the House Committee on Un-American Activities (HUAC) was established in 1938 to investigate claims of disloyalty and subversive activities among private citizens. It directed much of its attention to rooting out suspected Communists in business, academia, and the media. HUAC was particularly interested in Hollywood because it feared that Communist sympathizers might use motion pictures as pro-Soviet propaganda. Witnesses were subpoenaed and required to testify before the committee; refusal could result in imprisonment. Those who invoked Fifth Amendment protections, or were otherwise suspected of Communist sympathies, often lost their jobs or found themselves on a blacklist , which prevented them from securing employment. Notable artists who were blacklisted in the 1940s and 1950s include composer Leonard Bernstein, novelist Dashiell Hammett, playwright and screenwriter Lillian Hellman, actor and singer Paul Robeson, and musician Artie Shaw. \n\n TO THE TRENCHES AGAIN \n\n Just as the U.S. government feared the possibility of Communist infiltration of the United States, so too was it alert for signs that Communist forces were on the move elsewhere. The Soviet Union had been granted control of the northern half of the Korean peninsula at the end of World War II, and the United States had control of the southern portion. The Soviets displayed little interest in extending its power into South Korea, and Stalin did not wish to risk confrontation with the United States over Korea. North Korea’s leaders, however, wished to reunify the peninsula under Communist rule. In April 1950, Stalin finally gave permission to North Korea’s leader Kim Il Sung to invade South Korea and provided the North Koreans with weapons and military advisors. \n\n On June 25, 1950, troops of the North Korean People’s Democratic Army crossed the thirty-eighth parallel, the border between North and South Korea. The first major test of the U.S. policy of containment in Asia had begun, for the domino theory held that a victory by North Korea might lead to further Communist expansion in Asia, in the virtual backyard of the United States’ chief new ally in East Asia—Japan. The United Nations (UN), which had been established in 1945, was quick to react. On June 27, the UN Security Council denounced North Korea’s actions and called upon UN members to help South Korea defeat the invading forces. As a permanent member of the Security Council, the Soviet Union could have vetoed the action, but it had boycotted UN meetings following the awarding of China’s seat on the Security Council to Taiwan instead of to Mao Zedong’s People’s Republic of China. \n\n On June 27, Truman ordered U.S. military forces into South Korea. They established a defensive line on the far southern part of the Korean peninsula near the town of Pusan. A U.S.-led invasion at Inchon on September 15 halted the North Korean advance and turned it into a retreat ( Figure 28.7 ). As North Korean forces moved back across the thirty-eighth parallel, UN forces under the command of U.S. General Douglas MacArthur followed. MacArthur’s goal was not only to drive the North Korean army out of South Korea but to destroy Communist North Korea as well. At this stage, he had the support of President Truman; however, as UN forces approached the Yalu River, the border between China and North Korea, MacArthur’s and Truman’s objectives diverged. Chinese premier Zhou Enlai, who had provided supplies and military advisors for North Korea before the conflict began, sent troops into battle to support North Korea and caught U.S. troops by surprise. Following a costly retreat from North Korea’s Chosin Reservoir, a swift advance of Chinese and North Korean forces and another invasion of Seoul, MacArthur urged Truman to deploy nuclear weapons against China. Truman, however, did not wish to risk a broader war in Asia. MacArthur criticized Truman’s decision and voiced his disagreement in a letter to a Republican congressman, who subsequently allowed the letter to become public. In April 1951, Truman accused MacArthur of insubordination and relieved him of his command. The Joint Chiefs of Staff agreed, calling the escalation MacArthur had called for “the wrong war, at the wrong place, at the wrong time, and with the wrong enemy.” Nonetheless, the public gave MacArthur a hero’s welcome in New York with the largest ticker tape parade in the nation’s history. \n\n By July 1951, the UN forces had recovered from the setbacks earlier in the year and pushed North Korean and Chinese forces back across the thirty-eighth parallel, and peace talks began. However, combat raged on for more than two additional years. The primary source of contention was the fate of prisoners of war. The Chinese and North Koreans insisted that their prisoners be returned to them, but many of these men did not wish to be repatriated. Finally, an armistice agreement was signed on July 27, 1953. A border between North and South Korea, one quite close to the original thirty-eighth parallel line, was agreed upon. A demilitarized zone between the two nations was established, and both sides agreed that prisoners of war would be allowed to choose whether to be returned to their homelands. Five million people died in the three-year conflict. Of these, around 36,500 were U.S. soldiers; a majority were Korean civilians. \n\n As the war in Korea came to an end, so did one of the most frightening anti-Communist campaigns in the United States. After charging the U.S. State Department with harboring Communists, Senator Joseph McCarthy had continued to make similar accusations against other government agencies. Prominent Republicans like Senator Robert Taft and Congressman Richard Nixon regarded McCarthy as an asset who targeted Democratic politicians, and they supported his actions. In 1953, as chair of the Senate Committee on Government Operations, McCarthy investigated the Voice of America, which broadcast news and pro-U.S. propaganda to foreign countries, and the State Department’s overseas libraries. After an aborted effort to investigate Protestant clergy, McCarthy turned his attention to the U.S. Army. This proved to be the end of the senator’s political career. From April to June 1954, the Army-McCarthy Hearings were televised, and the American public, able to witness his use of intimidation and innuendo firsthand, rejected McCarthy’s approach to rooting out Communism in the United States ( Figure 28.8 ). In December 1954, the U.S. Senate officially condemned his actions with a censure, ending his prospects for political leadership. \n\n One particularly heinous aspect of the hunt for Communists in the United States, likened by playwright Arthur Miller to the witch hunts of old, was its effort to root out gay men and lesbians employed by the government. Many anti-Communists, including McCarthy, believed that gay men, referred to by Senator Everett Dirksen as “lavender lads,” were morally weak and thus were particularly likely to betray their country. Many also believed that lesbians and gay men were prone to being blackmailed by Soviet agents because of their sexual orientation, which at the time was regarded by psychiatrists as a form of mental illness. \n 28.3 The American Dream Learning Objectives By the end of this section, you will be able to: \n\n Describe President Dwight D. Eisenhower’s domestic and foreign policies \n\n Discuss gender roles in the 1950s \n\n Discuss the growth of the suburbs and the effect of suburbanization on American society \n\n Against the backdrop of the Cold War, Americans dedicated themselves to building a peaceful and prosperous society after the deprivation and instability of the Great Depression and World War II. Dwight D. Eisenhower, the general who led the United States to victory in Europe in 1945, proved to be the perfect president for the new era. Lacking strong conservative positions, he steered a middle path between conservatism and liberalism, and presided over a peacetime decade of economic growth and social conformity. In foreign affairs, Eisenhower’s New Look policy simultaneously expanded the nation’s nuclear arsenal and prevented the expansion of the defense budget for conventional forces. \n\n WE LIKE IKE \n\n After Harry Truman declined to run again for the presidency, the election of 1952 emerged as a contest between the Democratic nominee, Illinois governor Adlai Stevenson, and Republican Dwight D. Eisenhower, who had directed American forces in Europe during World War II ( Figure 28.9 ). Eisenhower campaigned largely on a promise to end the war in Korea, a conflict the public had grown weary of fighting. He also vowed to fight Communism both at home and abroad, a commitment he demonstrated by choosing as his running mate Richard M. Nixon, a congressman who had made a name for himself by pursuing Communists, notably former State Department employee and suspected Soviet agent Alger Hiss. \n\n In 1952, Eisenhower supporters enthusiastically proclaimed “We Like Ike,” and Eisenhower defeated Stevenson by winning 54 percent of the popular vote and 87 percent of the electoral vote ( Figure 28.10 ). When he assumed office in 1953, Eisenhower employed a leadership style he had developed during his years of military service. He was calm and willing to delegate authority regarding domestic affairs to his cabinet members, allowing him to focus his own efforts on foreign policy. Unlike many earlier presidents, such as Harry Truman, Eisenhower was largely nonpartisan and consistently sought a middle ground between liberalism and conservatism. He strove to balance the federal budget, which appealed to conservative Republicans, but retained much of the New Deal and even expanded Social Security. He maintained high levels of defense spending but, in his farewell speech in 1961, warned about the growth of the military-industrial complex , the matrix of relationships between officials in the Department of Defense and executives in the defense industry who all benefited from increases in defense spending. He disliked the tactics of Joseph McCarthy but did not oppose him directly, preferring to remain above the fray. He saw himself as a leader called upon to do his best for his country, not as a politician engaged in a contest for advantage over rivals. \n\n In keeping with his goal of a balanced budget, Eisenhower switched the emphasis in defense from larger conventional forces to greater stockpiles of nuclear weapons. His New Look strategy embraced nuclear “ massive retaliation ,” a plan for nuclear response to a first Soviet strike so devastating that the attackers would not be able to respond. Some labeled this approach “ Mutually Assured Destruction ” or MAD. \n\n Part of preparing for a possible war with the Soviet Union was informing the American public what to do in the event of a nuclear attack. The government provided instructions for building and equipping bomb shelters in the basement or backyard, and some cities constructed municipal shelters. Schools purchased dog tags to help identify students in the aftermath of an attack and showed children instructional films telling them what to do if atomic bombs were dropped on the city where they lived. \n\n Americana “A Guide for Surviving Nuclear War” To prepare its citizens for the possibility of nuclear war, in 1950, the U.S. government published and distributed informative pamphlets such as “A Guide for Surviving Nuclear War” excerpted here. \n\n Just like fire bombs and ordinary high explosives, atomic weapons cause most of their death and damage by blast and heat. So first let’s look at a few things you can do to escape these two dangers. \n\nEven if you have only a second’s warning, there is one important thing you can do to lessen your chances of injury by blast: Fall flat on your face. \n\nMore than half of all wounds are the result of being bodily tossed about or being struck by falling and flying objects. If you lie down flat, you are least likely to be thrown about. If you have time to pick a good spot, there is less chance of your being struck by flying glass and other things. \n\nIf you are inside a building, the best place to flatten out is close against the cellar wall. If you haven’t time to get down there, lie down along an inside wall, or duck under a bed or table. . . . \n\nIf caught out-of-doors, either drop down alongside the base of a good substantial building—avoid flimsy, wooden ones likely to be blown over on top of you—or else jump in any handy ditch or gutter. \n\nWhen you fall flat to protect yourself from a bombing, don’t look up to see what is coming. Even during the daylight hours, the flash from a bursting A-bomb can cause several moments of blindness, if you’re facing that way. To prevent it, bury your face in your arms and hold it there for 10 to 12 seconds after the explosion. . . . \n\nIf you work in the open, always wear full-length, loose-fitting, light-colored clothes in time of emergency. Never go around with your sleeves rolled up. Always wear a hat—the brim could save you a serious face burn. \n\n What do you think was the purpose of these directions? Do you think they could actually help people survive an atomic bomb blast? If not, why publish such booklets? \n\n Government and industry allocated enormous amounts of money to the research and development of more powerful weapons. This investment generated rapid strides in missile technology as well as increasingly sensitive radar. Computers that could react more quickly than humans and thereby shoot down speeding missiles were also investigated. Many scientists on both sides of the Cold War, including captured Germans such as rocket engineer Werner von Braun, worked on these devices. An early success for the West came in 1950, when Alan Turing, a British mathematician who had broken Germany’s Enigma code during World War II, created a machine that mimicked human thought. His discoveries led scientists to consider the possibility of developing true artificial intelligence. \n\n However, the United States often feared that the Soviets were making greater strides in developing technology with potential military applications. This was especially true following the Soviet Union’s launch of Sputnik ( Figure 28.11 ), the first manmade satellite, in October 1957. In September 1958, Congress passed the National Defense Education Act, which pumped over $775 million into educational programs over four years, especially those programs that focused on math and science. Congressional appropriations to the National Science Foundation also increased by $100 million in a single year, from $34 million in 1958 to $134 million in 1959. One consequence of this increased funding was the growth of science and engineering programs at American universities. \n\n In the diplomatic sphere, Eisenhower pushed Secretary of State John Foster Dulles to take a firmer stance against the Soviets to reassure European allies of continued American support. At the same time, keenly sensing that the stalemate in Korea had cost Truman his popularity, Eisenhower worked to avoid being drawn into foreign wars. Thus, when the French found themselves fighting Vietnamese Communists for control of France’s former colony of Indochina, Eisenhower provided money but not troops. Likewise, the United States took no steps when Hungary attempted to break away from Soviet domination in 1956. The United States also refused to be drawn in when Great Britain, France, and Israel invaded the Suez Canal Zone following Egypt’s nationalization of the canal in 1956. Indeed, Eisenhower, wishing to avoid conflict with the Soviet Union, threatened to impose economic sanctions on the invading countries if they did not withdraw. \n\n SUBURBANIZATION \n\n Although the Eisenhower years were marked by fear of the Soviet Union and its military might, they were also a time of peace and prosperity. Even as many Americans remained mired in poverty, many others with limited economic opportunities, like African Americans or union workers, were better off financially in the 1950s and rose into the ranks of the middle class. Wishing to build the secure life that the Great Depression had deprived their parents of, young men and women married in record numbers and purchased homes where they could start families of their own. In 1940, the rate of homeownership in the United States was 43.6 percent. By 1960, it was almost 62 percent. Many of these newly purchased homes had been built in the new suburban areas that began to encircle American cities after the war. Although middle-class families had begun to move to the suburbs beginning in the nineteenth century, suburban growth accelerated rapidly after World War II. \n\n Several factors contributed to this development. During World War II, the United States had suffered from a housing shortage, especially in cities with shipyards or large defense plants. Now that the war was over, real estate developers and contractors rushed to alleviate the scarcity. Unused land on the fringes of American cities provided the perfect place for new housing, which attracted not only the middle class, which had long sought homes outside the crowded cities, but also blue-collar workers who took advantage of the low-interest mortgages offered by the GI Bill. \n\n An additional factor was the use of prefabricated construction techniques pioneered during World War II, which allowed houses complete with plumbing, electrical wiring, and appliances to be built and painted in a day. Employing these methods, developers built acres of inexpensive tract housing throughout the country. One of the first developers to take advantage of this method was William Levitt, who purchased farmland in Nassau County, Long Island, in 1947 and built thousands of prefabricated houses. The new community was named Levittown . \n\n Levitt’s houses cost only $8,000 and could be bought with little or no down payment. The first day they were offered for sale, more than one thousand were purchased. Levitt went on to build similar developments, also called Levittown, in New Jersey and Pennsylvania ( Figure 28.12 ). As developers around the country rushed to emulate him, the name Levittown became synonymous with suburban tract housing, in which entire neighborhoods were built to either a single plan or a mere handful of designs. The houses were so similar that workers told of coming home late at night and walking into the wrong one. Levittown homes were similar in other ways as well; most were owned by White families. Levitt used restrictive language in his agreements with potential homeowners to ensure that only Whites would live in his communities. \n\n In the decade between 1950 and 1960, the suburbs grew by 46 percent. The transition from urban to suburban life exerted profound effects on both the economy and society. For example, fifteen of the largest U.S. cities saw their tax bases shrink significantly in the postwar period, and the apportionment of seats in the House of Representatives shifted to the suburbs and away from urban areas. \n\n The development of the suburbs also increased reliance on the automobile for transportation. Suburban men drove to work in nearby cities or, when possible, were driven to commuter rail stations by their wives. In the early years of suburban development, before schools, parks, and supermarkets were built, access to an automobile was crucial, and the pressure on families to purchase a second one was strong. As families rushed to purchase them, the annual production of passenger cars leaped from 2.2 million to 8 million between 1946 and 1955, and by 1960, about 20 percent of suburban families owned two cars. The growing number of cars on the road changed consumption patterns, and drive-in and drive-through convenience stores, restaurants, and movie theaters began to dot the landscape. The first McDonalds opened in San Bernardino, California, in 1954 to cater to drivers in a hurry. \n\n As drivers jammed highways and small streets in record numbers, cities and states rushed to build additional roadways and ease congestion. To help finance these massive construction efforts, states began taxing gasoline, and the federal government provided hundreds of thousands of dollars for the construction of the interstate highway system ( Figure 28.13 ). The resulting construction projects, designed to make it easier for suburbanites to commute to and from cities, often destroyed urban working-class neighborhoods. Increased funding for highway construction also left less money for public transportation, making it impossible for those who could not afford automobiles to live in the suburbs. \n\n THE ORGANIZATION MAN \n\n As the government poured money into the defense industry and into universities that conducted research for the government, the economy boomed. The construction and automobile industries employed thousands, as did the industries they relied upon: steel, oil and gasoline refining, rubber, and lumber. As people moved into new homes, their purchases of appliances, carpeting, furniture, and home decorations spurred growth in other industries. The building of miles of roads also employed thousands. Unemployment was low, and wages for members of both the working and middle classes were high. \n\n Following World War II, the majority of White Americans were members of the middle class, based on such criteria as education, income, and home ownership. Even most blue-collar families could afford such elements of a middle-class lifestyle as new cars, suburban homes, and regular vacations. Most African Americans, however, were not members of the middle class. In 1950, the median income for White families was $20,656, whereas for Black families it was $11,203. By 1960, when the average White family earned $28,485 a year, Black people still lagged behind at $15,786; nevertheless, this represented a more than 40 percent increase in African American income in the space of a decade. \n\n While working-class men found jobs in factories and on construction crews, those in the middle class often worked for corporations that, as a result of government spending, had grown substantially during World War II and were still getting larger. Such corporations, far too large to allow managers to form personal relationships with all of their subordinates, valued conformity to company rules and standards above all else. In his best-selling book The Organization Man , however, William H. Whyte criticized the notion that conformity was the best path to success and self-fulfillment. \n\n Conformity was still the watchword of suburban life: Many neighborhoods had rules mandating what types of clotheslines could be used and prohibited residents from parking their cars on the street. Above all, conforming to societal norms meant marrying young and having children. In the post-World War II period, marriage rates rose; the average age at first marriage dropped to twenty-three for men and twenty for women. Between 1946 and 1964, married couples also gave birth to the largest generation in U.S. history to date; this baby boom resulted in the cohort known as the baby boomers. Conformity also required that the wives of both working- and middle-class men stay home and raise children instead of working for wages outside the home. Most conformed to this norm, at least while their children were young. Nevertheless, 40 percent of women with young children and half of women with older children sought at least part-time employment. They did so partly out of necessity and partly to pay for the new elements of “the good life”—second cars, vacations, and college education for their children. \n\n The children born during the baby boom were members of a more privileged generation than their parents had been. Entire industries sprang up to cater to their need for clothing, toys, games, books, and breakfast cereals. For the first time in U.S. history, attending high school was an experience shared by the majority, regardless of race or region. As the baby boomers grew into adolescence, marketers realized that they not only controlled large amounts of disposable income earned at part-time jobs, but they exerted a great deal of influence over their parents’ purchases as well. Madison Avenue began to appeal to teenage interests. Boys yearned for cars, and girls of all ethnicities wanted boyfriends who had them. New fashion magazines for adolescent girls, such as Seventeen , advertised the latest clothing and cosmetics, and teen romance magazines, like Copper Romance , a publication for young African American women, filled drugstore racks. The music and movie industries also altered their products to appeal to affluent adolescents who were growing tired of parental constraints. \n 28.4 Popular Culture and Mass Media Learning Objectives By the end of this section, you will be able to: \n\n Describe Americans’ different responses to rock and roll music \n\n Discuss the way contemporary movies and television reflected postwar American society \n\n With a greater generational consciousness than previous generations, the baby boomers sought to define and redefine their identities in numerous ways. Music, especially rock and roll, reflected their desire to rebel against adult authority. Other forms of popular culture, such as movies and television, sought to entertain, while reinforcing values such as religious faith, patriotism, and conformity to societal norms. \n\n ROCKING AROUND THE CLOCK \n\n In the late 1940s, some White country musicians began to experiment with the rhythms of the blues, a decades-old musical genre of rural southern Black people. This experimentation led to the creation of a new musical form known as rockabilly, and by the 1950s, rockabilly had developed into rock and roll . Rock and roll music celebrated themes such as young love and freedom from the oppression of middle-class society. It quickly grew in favor among American teens, thanks largely to the efforts of disc jockey Alan Freed, who named and popularized the music by playing it on the radio in Cleveland, where he also organized the first rock and roll concert, and later in New York. \n\n The theme of rebellion against authority, present in many rock and roll songs, appealed to teens. In 1954, Bill Haley and His Comets provided youth with an anthem for their rebellion—”Rock Around the Clock” ( Figure 28.14 ). The song, used in the 1955 movie Blackboard Jungle about a White teacher at a troubled inner-city high school, seemed to be calling for teens to declare their independence from adult control. \n\n Haley illustrated how White artists could take musical motifs from the African American community and achieve mainstream success. Teen heartthrob Elvis Presley rose to stardom doing the same. Thus, besides encouraging a feeling of youthful rebellion, rock and roll also began to tear down color barriers, as White youths sought out African American musicians such as Chuck Berry and Little Richard ( Figure 28.14 ). \n\n While youth had found an outlet for their feelings and concerns, parents were much less enthused about rock and roll and the values it seemed to promote. Many regarded the music as a threat to American values. When Elvis Presley appeared on The Ed Sullivan Show , a popular television variety program, the camera deliberately focused on his torso and did not show his swiveling hips or legs shaking in time to the music. Despite adults’ dislike of the genre, or perhaps because of it, more than 68 percent of the music played on the radio in 1956 was rock and roll. \n\n HOLLYWOOD ON THE DEFENSIVE \n\n At first, Hollywood encountered difficulties in adjusting to the post-World War II environment. Although domestic audiences reached a record high in 1946 and the war’s end meant expanding international markets too, the groundwork for the eventual dismantling of the traditional studio system was laid in 1948, with a landmark decision by the U.S. Supreme Court. Previously, film studios had owned their own movie theater chains in which they exhibited the films they produced; however, in United States v. Paramount Pictures, Inc. , this vertical integration of the industry—the complete control by one firm of the production, distribution, and exhibition of motion pictures—was deemed a violation of antitrust laws. \n\n The HUAC hearings also targeted Hollywood. When eleven “unfriendly witnesses” were called to testify before Congress about Communism in the film industry in October 1947, only playwright Bertolt Brecht answered questions. The other ten, who refused to testify, were cited for contempt of Congress on November 24. The next day, film executives declared that the so-called “Hollywood Ten” would no longer be employed in the industry until they had sworn they were not Communists ( Figure 28.15 ). Eventually, more than three hundred actors, screenwriters, directors, musicians, and other entertainment professionals were placed on the industry blacklist. Some never worked in Hollywood again; others directed films or wrote screenplays under assumed names. \n\n Hollywood reacted aggressively to these various challenges. Filmmakers tried new techniques, like CinemaScope and Cinerama, which allowed movies to be shown on large screens and in 3-D. Audiences were drawn to movies not because of gimmicks, however, but because of the stories they told. Dramas and romantic comedies continued to be popular fare for adults, and, to appeal to teens, studios produced large numbers of horror films and movies starring music idols such as Elvis. Many films took espionage, a timely topic, as their subject matter, and science fiction hits such as Invasion of the Body Snatchers , about a small town whose inhabitants fall prey to space aliens, played on audience fears of both Communist invasion and nuclear technology. \n\n THE TRIUMPH OF TELEVISION \n\n By far the greatest challenge to Hollywood, however, came from the relatively new medium of television. Although the technology had been developed in the late 1920s, through much of the 1940s, only a fairly small audience of the wealthy had access to it. As a result, programming was limited. With the post-World War II economic boom, all this changed. In 1950, there were just under 4 million households with a television set, or 9 percent of all U.S. households. Five years later, that number had grown to over 30 million, or nearly 65 percent of all U.S. households ( Figure 28.16 ). \n\n Various types of programs were broadcast on the handful of major networks: situation comedies, variety programs, game shows, soap operas, talk shows, medical dramas, adventure series, cartoons, and police procedurals. Many comedies presented an idealized image of White suburban family life: Happy housewife mothers, wise fathers, and mischievous but not dangerously rebellious children were constants on shows like Leave It to Beaver and Father Knows Best in the late 1950s. These shows also reinforced certain perspectives on the values of individualism and family—values that came to be redefined as “American” in opposition to alleged Communist collectivism. Westerns, which stressed unity in the face of danger and the ability to survive in hostile environments, were popular too. Programming for children began to emerge with shows such as Captain Kangaroo , Romper Room , and The Mickey Mouse Club designed to appeal to members of the baby boom.\n 28.5 The African American Struggle for Civil Rights Learning Objectives By the end of this section, you will be able to: \n\n Explain how Presidents Truman and Eisenhower addressed civil rights issues \n\n Discuss efforts by African Americans to end discrimination and segregation \n\n Describe southern Whites’ response to the civil rights movement \n\n In the aftermath of World War II, African Americans began to mount organized resistance to racially discriminatory policies in force throughout much of the United States. In the South, they used a combination of legal challenges and grassroots activism to begin dismantling the racial segregation that had stood for nearly a century following the end of Reconstruction. Community activists and civil rights leaders targeted racially discriminatory housing practices, segregated transportation, and legal requirements that African Americans and Whites be educated separately. While many of these challenges were successful, life did not necessarily improve for African Americans. Hostile Whites fought these changes in any way they could, including by resorting to violence. \n\n EARLY VICTORIES \n\n During World War II, many African Americans had supported the “Double V Campaign,” which called on them to defeat foreign enemies while simultaneously fighting against segregation and discrimination at home. After World War II ended, many returned home to discover that, despite their sacrifices, the United States was not willing to extend them any greater rights than they had enjoyed before the war. Particularly rankling was the fact that although African American veterans were legally entitled to draw benefits under the GI Bill, discriminatory practices prevented them from doing so. For example, many banks would not give them mortgages if they wished to buy homes in predominantly African American neighborhoods, which banks often considered too risky an investment. However, African Americans who attempted to purchase homes in White neighborhoods often found themselves unable to do so because of real estate covenants that prevented owners from selling their property to Black people. Indeed, when a Black family purchased a Levittown house in 1957, they were subjected to harassment and threats of violence. \n\n The postwar era, however, saw African Americans make greater use of the courts to defend their rights. In 1944, an African American woman, Irene Morgan, was arrested in Virginia for refusing to give up her seat on an interstate bus and sued to have her conviction overturned. In Morgan v. the Commonwealth of Virginia in 1946, the U.S. Supreme Court ruled that the conviction should be overturned because it violated the interstate commerce clause of the Constitution. This victory emboldened some civil rights activists to launch the Journey of Reconciliation, a bus trip taken by eight African American men and eight White men through the states of the Upper South to test the South’s enforcement of the Morgan decision. \n\n Other victories followed. In 1948, in Shelley v. Kraemer , the U.S. Supreme Court held that courts could not enforce real estate covenants that restricted the purchase or sale of property based on race. In 1950, the NAACP brought a case before the U.S. Supreme Court that they hoped would help to undermine the concept of “separate but equal” as espoused in the 1896 decision in Plessy v. Ferguson , which gave legal sanction to segregated school systems. Sweatt v. Painter was a case brought by Heman Marion Sweatt, who sued the University of Texas for denying him admission to its law school because state law prohibited integrated education. Texas attempted to form a separate law school for African Americans only, but in its decision on the case, the U.S. Supreme Court rejected this solution, holding that the separate school provided neither equal facilities nor “intangibles,” such as the ability to form relationships with other future lawyers, that a professional school should provide. Not all efforts to enact desegregation required the use of the courts, however. On April 15, 1947, Jackie Robinson started for the Brooklyn Dodgers, playing first base. He was the first African American to play baseball in the National League, breaking the color barrier. Although African Americans had their own baseball teams in the Negro Leagues, Robinson opened the gates for them to play in direct competition with White players in the major leagues. Other African American athletes also began to challenge the segregation of American sports. At the 1948 Summer Olympics, Alice Coachman, an African American, was the only American woman to take a gold medal in the games ( Figure 28.17 ). These changes, while symbolically significant, were mere cracks in the wall of segregation. \n\n DESEGREGATION AND INTEGRATION \n\n Until 1954, racial segregation in education was not only legal but was required in seventeen states and permissible in several others ( Figure 28.18 ). Utilizing evidence provided in sociological studies conducted by Kenneth Clark and Gunnar Myrdal, however, Thurgood Marshall, then chief counsel for the NAACP, successfully argued the landmark case Brown v. Board of Education of Topeka, Kansas before the U.S. Supreme Court led by Chief Justice Earl Warren. Marshall showed that the practice of segregation in public schools made African American students feel inferior. Even if the facilities provided were equal in nature, the Court noted in its decision, the very fact that some students were separated from others on the basis of their race made segregation unconstitutional. \n\n Defining American Thurgood Marshall on Fighting Racism As a law student in 1933, Thurgood Marshall ( Figure 28.19 ) was recruited by his mentor Charles Hamilton Houston to assist in gathering information for the defense of a Black man in Virginia accused of killing two White women. His continued close association with Houston led Marshall to aggressively defend Black people in the court system and to use the courts as the weapon by which equal rights might be extracted from the U.S. Constitution and a White racist system. Houston also suggested that it would be important to establish legal precedents regarding the Plessy v. Ferguson ruling of separate but equal. \n\n By 1938, Marshall had become “Mr. Civil Rights” and formally organized the NAACP’s Legal Defense and Education Fund in 1940 to garner the resources to take on cases to break the racist justice system of America. A direct result of Marshall’s energies and commitment was his 1940 victory in a Supreme Court case, Chambers v. Florida , which held that confessions obtained by violence and torture were inadmissible in a court of law. His most well-known case was Brown v. Board of Education in 1954, which held that state laws establishing separate public schools for Black and White students were unconstitutional. \n\n Later in life, Marshall reflected on his career fighting racism in a speech at Howard Law School in 1978: \n\n Be aware of that myth, that everything is going to be all right. Don’t give in. I add that, because it seems to me, that what we need to do today is to refocus. Back in the 30s and 40s, we could go no place but to court. We knew then, the court was not the final solution. Many of us knew the final solution would have to be politics, if for no other reason, politics is cheaper than lawsuits. So now we have both. We have our legal arm, and we have our political arm. Let’s use them both. And don’t listen to this myth that it can be solved by either or that it has already been solved. Take it from me, it has not been solved. \n\n When Marshall says that the problems of racism have not been solved, to what was he referring? \n\n Plessy v. Fergusson had been overturned. The challenge now was to integrate schools. A year later, the U.S. Supreme Court ordered southern school systems to begin desegregation “with all deliberate speed.” Some school districts voluntarily integrated their schools. For many other districts, however, “deliberate speed” was very, very slow. \n\n It soon became clear that enforcing Brown v. the Board of Education would require presidential intervention. Eisenhower did not agree with the U.S. Supreme Court’s decision and did not wish to force southern states to integrate their schools. However, as president, he was responsible for doing so. In 1957, Central High School in Little Rock, Arkansas, was forced to accept its first nine African American students, who became known as the Little Rock Nine . In response, Arkansas governor Orval Faubus called out the state National Guard to prevent the students from attending classes, removing the troops only after Eisenhower told him to do so. A subsequent attempt by the nine students to attend school resulted in mob violence. Eisenhower then placed the Arkansas National Guard under federal control and sent the U.S. Army’s 101st airborne unit to escort the students to and from school as well as from class to class ( Figure 28.20 ). This was the first time since the end of Reconstruction that federal troops once more protected the rights of African Americans in the South. \n\n Throughout the course of the school year, the Little Rock Nine were insulted, harassed, and physically assaulted; nevertheless, they returned to school each day. At the end of the school year, the first African American student graduated from Central High. At the beginning of the 1958–1959 school year, Orval Faubus ordered all Little Rock’s public schools closed. In the opinion of White segregationists, keeping all students out of school was preferable to having them attend integrated schools. In 1959, the U.S. Supreme Court ruled that the school had to be reopened and that the process of desegregation had to proceed. \n\n WHITE RESPONSES \n\n Efforts to desegregate public schools led to a backlash among most southern Whites. Many greeted the Brown decision with horror; some World War II veterans questioned how the government they had fought for could betray them in such a fashion. Some White parents promptly withdrew their children from public schools and enrolled them in all-White private academies, many newly created for the sole purpose of keeping White children from attending integrated schools. Often, these “academies” held classes in neighbors’ basements or living rooms. \n\n Other White southerners turned to state legislatures or courts to solve the problem of school integration. Orders to integrate school districts were routinely challenged in court. When the lawsuits proved unsuccessful, many southern school districts responded by closing all public schools, as Orval Faubus had done after Central High School was integrated. One county in Virginia closed its public schools for five years rather than see them integrated. Besides suing school districts, many southern segregationists filed lawsuits against the NAACP, trying to bankrupt the organization. Many national politicians supported the segregationist efforts. In 1956, ninety-six members of Congress signed “The Southern Manifesto,” in which they accused the U.S. Supreme Court of misusing its power and violating the principle of states’ rights , which maintained that states had rights equal to those of the federal government. \n\n Unfortunately, many White southern racists, frightened by challenges to the social order, responded with violence. When Little Rock’s Central High School desegregated, an irate Ku Klux Klansman from a neighboring community sent a letter to the members of the city’s school board in which he denounced them as Communists and threatened to kill them. White rage sometimes erupted into murder. In August 1955, both White and Black Americans were shocked by the brutality of the murder of Emmett Till. Till, a fourteen-year-old boy from Chicago, had been vacationing with relatives in Mississippi. While visiting a White-owned store, he had made a remark to the White woman behind the counter. A few days later, the husband and brother-in-law of the woman came to the home of Till’s relatives in the middle of the night and abducted the boy. Till’s beaten and mutilated body was found in a nearby river three days later. Till’s mother insisted on an open-casket funeral; she wished to use her son’s body to reveal the brutality of southern racism. The murder of a child who had been guilty of no more than a casual remark captured the nation’s attention, as did the acquittal of the two men who admitted killing him. \n\n THE MONTGOMERY BUS BOYCOTT \n\n One of those inspired by Till’s death was Rosa Parks, an NAACP member from Montgomery, Alabama, who became the face of the 1955–1956 Montgomery Bus Boycott. City ordinances in Montgomery segregated the city’s buses, forcing African American passengers to ride in the back section. They had to enter through the rear of the bus, could not share seats with White passengers, and, if the front of the bus was full and a White passenger requested an African American’s seat, had to relinquish their place to the White rider. The bus company also refused to hire African American drivers even though most of the people who rode the buses were Black. \n\n On December 1, 1955, Rosa Parks refused to give her seat to a White man, and the Montgomery police arrested her. After being bailed out of jail, she decided to fight the laws requiring segregation in court. To support her, the Women’s Political Council, a group of African American female activists, organized a boycott of Montgomery’s buses. News of the boycott spread through newspaper notices and by word of mouth; ministers rallied their congregations to support the Women’s Political Council. Their efforts were successful, and forty thousand African American riders did not take the bus on December 5, the first day of the boycott. \n\n Other African American leaders within the city embraced the boycott and maintained it beyond December 5, Rosa Parks’ court date. Among them was a young minister named Martin Luther King, Jr. For the next year, Black Montgomery residents avoided the city’s buses. Some organized carpools. Others paid for rides in African American-owned taxis, whose drivers reduced their fees. Most walked to and from school, work, and church for 381 days, the duration of the boycott. In June 1956, an Alabama federal court found the segregation ordinance unconstitutional. The city appealed, but the U.S. Supreme Court upheld the decision. The city’s buses were desegregated. "}}},{"rowIdx":83,"cells":{"bname":{"kind":"string","value":"american_government"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":"Summary 5.1 What Are Civil Rights and How Do We Identify Them? \n\n The equal protection clause of the Fourteenth Amendment gives all people and groups in the United States the right to be treated equally regardless of individual attributes. That logic has been expanded in the twenty-first century to cover attributes such as race, color, ethnicity, sex, gender, sexual orientation, religion, and disability. People may still be treated unequally by the government, but only if there is at least a rational basis for it, such as a disability that makes a person unable to perform the essential functions required by a job, or if a person is too young to be trusted with an important responsibility, like driving safely. If the characteristic on which discrimination is based is related to sex, race, or ethnicity, the reason for it must serve, respectively, an important government interest or a compelling government interest. \n\n 5.2 The African American Struggle for Equality \n\n Following the Civil War and the freeing of all slaves by the Thirteenth Amendment, a Republican Congress hoped to protect the freedmen from vengeful southern whites by passing the Fourteenth and Fifteenth Amendments, granting them citizenship and guaranteeing equal protection under the law and the right to vote (for black men). The end of Reconstruction, however, allowed white Southerners to regain control of the South’s political and legal system and institute openly discriminatory Jim Crow laws. While some early efforts to secure civil rights were successful, the greatest gains came after World War II. Through a combination of lawsuits, Congressional acts, and direct action (such as President Truman’s executive order to desegregate the U.S. military), African Americans regained their voting rights and were guaranteed protection against discrimination in employment. Schools and public accommodations were desegregated. While much has been achieved, the struggle for equal treatment continues. \n\n 5.3 The Fight for Women’s Rights \n\n At the time of the Revolution and for many decades following it, married women had no right to control their own property, vote, or run for public office. Beginning in the 1840s, a women’s movement began among women who were active in the abolition and temperance movements. Although some of their goals, such as achieving property rights for married women, were reached early on, their biggest goal—winning the right to vote—required the 1920 passage of the Nineteenth Amendment. Women secured more rights in the 1960s and 1970s, such as reproductive rights and the right not to be discriminated against in employment or education. Women continue to face many challenges: they are still paid less than men and are underrepresented in executive positions and elected office. \n\n 5.4 Civil Rights for Indigenous Groups: Native Americans, Alaskans, and Hawaiians \n\n At the beginning of U.S. history, Indians were considered citizens of sovereign nations and thus ineligible for citizenship, and they were forced off their ancestral lands and onto reservations. Interest in Indian rights arose in the late nineteenth century, and in the 1930s, Native Americans were granted a degree of control over reservation lands and the right to govern themselves. Following World War II, they won greater rights to govern themselves, educate their children, decide how tribal lands should be used—to build casinos, for example—and practice traditional religious rituals without federal interference. Alaska Natives and Native Hawaiians have faced similar difficulties, but since the 1960s, they have been somewhat successful in having lands restored to them or obtaining compensation for their loss. Despite these achievements, members of these groups still tend to be poorer, less educated, less likely to be employed, and more likely to suffer addictions or to be incarcerated than other racial and ethnic groups in the United States. \n\n 5.5 Equal Protection for Other Groups \n\n Many Hispanics and Latinos were deprived of their right to vote and forced to attend segregated schools. Asian Americans were also segregated and sometimes banned from immigrating to the United States. The achievements of the African American civil rights movement, such as the Civil Rights Act of 1964, benefited these groups, however, and Latinos and Asians also brought lawsuits on their own behalf. Many, like the Chicano youth of the Southwest, also engaged in direct action. This brought important gains, especially in education. Recent concerns over illegal immigration have resulted in renewed attempts to discriminate against Latinos, however. \n\n For a long time, fear of discovery kept many LGBT people closeted and thus hindered their efforts to form a united response to discrimination. Since World War II, however, the LGBT community has achieved the right to same-sex marriage and protection from discrimination in other areas of life as well. The Americans with Disabilities Act, enacted in 1990, has recognized the equal rights of people with disabilities to employment, transportation, and access to public education. People with disabilities still face much discrimination, however, and LGBT people are frequently victims of hate crimes. \n\n Some of the most serious forms of discrimination today are directed at religious minorities like Muslims, and many conservative Christians believe the recognition of LGBT rights threatens their religious freedoms. "},"intro":{"kind":"string","value":"Chapter Outline 5.1 What Are Civil Rights and How Do We Identify Them? 5.2 The African American Struggle for Equality 5.3 The Fight for Women’s Rights 5.4 Civil Rights for Indigenous Groups: Native Americans, Alaskans, and Hawaiians 5.5 Equal Protection for Other Groups Introduction \n\n The United States’ founding principles are liberty, equality, and justice. However, not all its citizens have always enjoyed equal opportunities, the same treatment under the law, or all the liberties extended to others. Well into the twentieth century, many were routinely discriminated against because of sex, race, ethnicity or country of origin, religion, sexual orientation, or physical or mental abilities. When we consider the experiences of white women and ethnic minorities, for much of U.S. history the majority of its people have been deprived of basic rights and opportunities, and sometimes of citizenship itself. \n\n The fight to secure equal rights for all continues today. While many changes must still be made, the past one hundred years, especially the past few decades, have brought significant gains for people long discriminated against. Yet, as the protest over the building of an Islamic community center in Lower Manhattan demonstrates ( Figure 5.1 ), people still encounter prejudice, injustice, and negative stereotypes that lead to discrimination, marginalization, and even exclusion from civic life. \n\n What is the difference between civil liberties and civil rights? How did the African American struggle for civil rights evolve? What challenges did women overcome in securing the right to vote, and what obstacles do they and other U.S. groups still face? This chapter addresses these and other questions in exploring the essential concepts of civil rights. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Because affirmative action attempts to redress discrimination on the basis of race or ethnicity , it is generally subject to the strict scrutiny standard , which means the burden of proof is on the government to demonstrate the necessity of racial discrimination to achieve a compelling governmental interest . <hl> In 1978 , in Bakke v . California , the Supreme Court upheld affirmative action and said that colleges and universities could consider race when deciding whom to admit but could not establish racial quotas . 57 In 2003 , the Supreme Court reaffirmed the Bakke decision in Grutter v . Bollinger , which said that taking race or ethnicity into account as one of several factors in admitting a student to a college or university was acceptable , but a system setting aside seats for a specific quota of minority students was not . 58 All these issues are back under discussion in the Supreme Court with the re-arguing of Fisher v . University of Texas . 59 In Fisher v . University of Texas ( 2013 , known as Fisher I ) , University of Texas student Abigail Fisher brought suit to declare UT ’ s race-based admissions policy as inconsistent with Grutter . The court did not see the UT policy that way and allowed it , so long as it remained narrowly tailored and not quota-based . Fisher II ( 2016 ) was decided by a 4 – 3 majority . It allowed race-based admissions , but required that the utility of such an approach had to be re-established on a regular basis . Should race be a factor in deciding who will be admitted to a particular college ? Why or why not ? 5.3 The Fight for Women ’ s Rights <hl> Discrimination against members of racial , ethnic , or religious groups or those of various national origins is reviewed to the greatest degree by the courts , which apply the strict scrutiny standard in these cases . <hl> Under strict scrutiny , the burden of proof is on the government to demonstrate that there is a compelling governmental interest in treating people from one group differently from those who are not part of that group — the law or action can be “ narrowly tailored ” to achieve the goal in question , and that it is the “ least restrictive means ” available to achieve that goal . 10 In other words , if there is a non-discriminatory way to accomplish the goal in question , discrimination should not take place . In the modern era , laws and actions that are challenged under strict scrutiny have rarely been upheld . Strict scrutiny , however , was the legal basis for the Supreme Court ’ s 1944 upholding of the legality of the internment of Japanese Americans during World War II , discussed later in this chapter . 11 Finally , affirmative action consists of government programs and policies designed to benefit members of groups historically subject to discrimination . Much of the controversy surrounding affirmative action is about whether strict scrutiny should be applied to these cases .","hl_sentences":"Because affirmative action attempts to redress discrimination on the basis of race or ethnicity , it is generally subject to the strict scrutiny standard , which means the burden of proof is on the government to demonstrate the necessity of racial discrimination to achieve a compelling governmental interest . Discrimination against members of racial , ethnic , or religious groups or those of various national origins is reviewed to the greatest degree by the courts , which apply the strict scrutiny standard in these cases .","question":{"cloze_format":"The legal standard that the courts would use in deciding their case is the ___ .","normal_format":"A group of African American students believes a college admissions test that is used by a public university discriminates against them. What legal standard would the courts use in deciding their case?","question_choices":["rational basis test","intermediate scrutiny","strict scrutiny","equal protection"],"question_id":"fs-id1164435652845","question_text":"A group of African American students believes a college admissions test that is used by a public university discriminates against them. What legal standard would the courts use in deciding their case?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"intermediate scrutiny"},"bloom":null,"hl_context":"The changes wrought by the Fourteenth Amendment were more extensive . <hl> In addition to introducing the equal protection clause to the Constitution , this amendment also extended the due process clause of the Fifth Amendment to the states , required the states to respect the privileges or immunities of all citizens , and , for the first time , defined citizenship at the national and state levels . <hl> People could no longer be excluded from citizenship based solely on their race . Although some of these provisions were rendered mostly toothless by the courts or the lack of political action to enforce them , others were pivotal in the expansion of civil rights . <hl> Discrimination based on gender or sex is generally examined with intermediate scrutiny . <hl> The standard of intermediate scrutiny was first applied by the Supreme Court in Craig v . Boren ( 1976 ) and again in Clark v . Jeter ( 1988 ) . 7 It requires the government to demonstrate that treating men and women differently is “ substantially related to an important governmental objective . ” This puts the burden of proof on the government to demonstrate why the unequal treatment is justifiable , not on the individual who alleges unfair discrimination has taken place . In practice , this means laws that treat men and women differently are sometimes upheld , although usually they are not . For example , in the 1980s and 1990s , the courts ruled that states could not operate single-sex institutions of higher education and that such schools , like South Carolina ’ s military college The Citadel , shown in Figure 5.2 , must admit both male and female students . 8 Women in the military are now also allowed to serve in all combat roles , although the courts have continued to allow the Selective Service System ( the draft ) to register only men and not women . 9 We can contrast civil rights with civil liberties , which are limitations on government power designed to protect our fundamental freedoms . For example , the Eighth Amendment prohibits the application of “ cruel and unusual punishments ” to those convicted of crimes , a limitation on government power . As another example , the guarantee of equal protection means the laws and the Constitution must be applied on an equal basis , limiting the government ’ s ability to discriminate or treat some people differently , unless the unequal treatment is based on a valid reason , such as age . A law that imprisons Asian Americans twice as long as Latinos for the same offense , or a law that says people with disabilities don ’ t have the right to contact members of Congress while other people do , would treat some people differently from others for no valid reason and might well be unconstitutional . <hl> According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . <hl> Asian Americans and Latinos who have broken the same law are similarly circumstanced ; however , a blind driver or a ten-year-old driver is differently circumstanced than a sighted , adult driver . Civil rights are , at the most fundamental level , guarantees by the government that it will treat people equally , particularly people belonging to groups that have historically been denied the same rights and opportunities as others . The proclamation that “ all men are created equal ” appears in the Declaration of Independence , and the due process clause of the Fifth Amendment to the U . S . Constitution requires that the federal government treat people equally . <hl> According to Chief Justice Earl Warren in the Supreme Court case of Bolling v . Sharpe ( 1954 ) , “ discrimination may be so unjustifiable as to be violative of due process . ” 3 Additional guarantees of equality are provided by the equal protection clause of the Fourteenth Amendment , ratified in 1868 , which states in part that “ No State shall . <hl> . . deny to any person within its jurisdiction the equal protection of the laws . ” Thus , between the Fifth and Fourteenth Amendments , neither state governments nor the federal government may treat people unequally unless unequal treatment is necessary to maintain important governmental interests , like public safety .","hl_sentences":"In addition to introducing the equal protection clause to the Constitution , this amendment also extended the due process clause of the Fifth Amendment to the states , required the states to respect the privileges or immunities of all citizens , and , for the first time , defined citizenship at the national and state levels . Discrimination based on gender or sex is generally examined with intermediate scrutiny . According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . According to Chief Justice Earl Warren in the Supreme Court case of Bolling v . Sharpe ( 1954 ) , “ discrimination may be so unjustifiable as to be violative of due process . ” 3 Additional guarantees of equality are provided by the equal protection clause of the Fourteenth Amendment , ratified in 1868 , which states in part that “ No State shall .","question":{"cloze_format":"The equal protection clause became part of the Constitution as a result of ________.","normal_format":"The equal protection clause became part of the Constitution as a result of which of the following?","question_choices":["affirmative action","the Fourteenth Amendment","intermediate scrutiny","strict scrutiny"],"question_id":"fs-id1164435565673","question_text":"The equal protection clause became part of the Constitution as a result of ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"The answer to this question lies in the purpose of the discriminatory practice . In most cases when the courts are deciding whether discrimination is unlawful , the government has to demonstrate only that it has a good reason for engaging in it . Unless the person or group challenging the law can prove otherwise , the courts will generally decide the discriminatory practice is allowed . <hl> In these cases , the courts are applying the rational basis test . <hl> <hl> That is , as long as there ’ s a reason for treating some people differently that is “ rationally related to a legitimate government interest , ” the discriminatory act or law or policy is acceptable . <hl> 5 For example , since letting blind people operate cars would be dangerous to others on the road , the law forbidding them to drive is reasonably justified on the grounds of safety ; thus , it is allowed even though it discriminates against the blind . Similarly , when universities and colleges refuse to admit students who fail to meet a certain test score or GPA , they can discriminate against students with weaker grades and test scores because these students most likely do not possess the knowledge or skills needed to do well in their classes and graduate from the institution . The universities and colleges have a legitimate reason for denying these students entrance . We can contrast civil rights with civil liberties , which are limitations on government power designed to protect our fundamental freedoms . For example , the Eighth Amendment prohibits the application of “ cruel and unusual punishments ” to those convicted of crimes , a limitation on government power . As another example , the guarantee of equal protection means the laws and the Constitution must be applied on an equal basis , limiting the government ’ s ability to discriminate or treat some people differently , unless the unequal treatment is based on a valid reason , such as age . A law that imprisons Asian Americans twice as long as Latinos for the same offense , or a law that says people with disabilities don ’ t have the right to contact members of Congress while other people do , would treat some people differently from others for no valid reason and might well be unconstitutional . <hl> According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . <hl> <hl> Asian Americans and Latinos who have broken the same law are similarly circumstanced ; however , a blind driver or a ten-year-old driver is differently circumstanced than a sighted , adult driver . <hl>","hl_sentences":"In these cases , the courts are applying the rational basis test . That is , as long as there ’ s a reason for treating some people differently that is “ rationally related to a legitimate government interest , ” the discriminatory act or law or policy is acceptable . According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . Asian Americans and Latinos who have broken the same law are similarly circumstanced ; however , a blind driver or a ten-year-old driver is differently circumstanced than a sighted , adult driver .","question":{"cloze_format":"The type of discrimination that would be subject to the rational basis test is ___.","normal_format":"Which of the following types of discrimination would be subject to the rational basis test?","question_choices":["A law that treats men differently from women","An action by a state governor that treats Asian Americans differently from other citizens","A law that treats whites differently from other citizens","A law that treats 10-year-olds differently from 28-year-olds"],"question_id":"fs-id1164435609939","question_text":"Which of the following types of discrimination would be subject to the rational basis test?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"The landmark court decision of the judicial phase of the civil rights movement settled the Brown v . Board of Education case in 1954 . <hl> 32 In this case , the Supreme Court unanimously overturned its decision in Plessy v . Ferguson as it pertained to public education , stating that a separate but equal education was a logical impossibility . <hl> <hl> Even with the same funding and equivalent facilities , a segregated school could not have the same teachers or environment as the equivalent school for another race . <hl> The court also rested its decision in part on social science studies suggesting that racial discrimination led to feelings of inferiority among African American children . The only way to dispel this sense of inferiority was to end segregation and integrate public schools . With blacks effectively disenfranchised , the restored southern state governments undermined guarantees of equal treatment in the Fourteenth Amendment . They passed laws that excluded African Americans from juries and allowed the imprisonment and forced labor of “ idle ” black citizens . The laws also called for segregation of whites and blacks in public places under the doctrine known as “ separate but equal . ” As long as nominally equal facilities were provided for both whites and blacks , it was legal to require members of each race to use the facilities designated for them . Similarly , state and local governments passed laws limiting what neighborhoods blacks and whites could live in . Collectively , these discriminatory laws came to be known as Jim Crow laws . <hl> The Supreme Court upheld the separate but equal doctrine in 1896 in Plessy v . Ferguson , consistent with the Fourteenth Amendment ’ s equal protection clause , and allowed segregation to continue . <hl> 29","hl_sentences":"32 In this case , the Supreme Court unanimously overturned its decision in Plessy v . Ferguson as it pertained to public education , stating that a separate but equal education was a logical impossibility . Even with the same funding and equivalent facilities , a segregated school could not have the same teachers or environment as the equivalent school for another race . The Supreme Court upheld the separate but equal doctrine in 1896 in Plessy v . Ferguson , consistent with the Fourteenth Amendment ’ s equal protection clause , and allowed segregation to continue .","question":{"cloze_format":"The Supreme Court decision ruling that “separate but equal” was constitutional and allowed racial segregation to take place was ________.","normal_format":"Which Supreme Court decision was ruling that “separate but equal” was constitutional and allowed racial segregation to take place?","question_choices":["Brown v. Board of Education","Plessy v. Ferguson","Loving v. Virginia","Shelley v. Kraemer"],"question_id":"fs-id1164435664283","question_text":"The Supreme Court decision ruling that “separate but equal” was constitutional and allowed racial segregation to take place was ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"vividly illustrated the continued resistance to black civil rights in the Deep South"},"bloom":null,"hl_context":"<hl> The organizations ’ leaders planned a march from Selma to Montgomery in March 1965 . <hl> <hl> Their first attempt to march was violently broken up by state police and sheriff ’ s deputies ( Figure 5.8 ) . <hl> <hl> The second attempt was aborted because King feared it would lead to a brutal confrontation with police and violate a court order from a federal judge who had been sympathetic to the movement in the past . <hl> <hl> That night , three of the marchers , white ministers from the north , were attacked and beaten with clubs by members of the Ku Klux Klan ; one of the victims died from his injuries . <hl> <hl> Televised images of the brutality against protesters and the death of a minister led to greater public sympathy for the cause . <hl> Eventually , a third march was successful in reaching the state capital of Montgomery . 45","hl_sentences":"The organizations ’ leaders planned a march from Selma to Montgomery in March 1965 . Their first attempt to march was violently broken up by state police and sheriff ’ s deputies ( Figure 5.8 ) . The second attempt was aborted because King feared it would lead to a brutal confrontation with police and violate a court order from a federal judge who had been sympathetic to the movement in the past . That night , three of the marchers , white ministers from the north , were attacked and beaten with clubs by members of the Ku Klux Klan ; one of the victims died from his injuries . Televised images of the brutality against protesters and the death of a minister led to greater public sympathy for the cause .","question":{"cloze_format":"The 1965 Selma-to-Montgomery march was an important milestone in the civil rights movement because it ________.","normal_format":"The 1965 Selma-to-Montgomery march was an important milestone in the civil rights movement because it what?","question_choices":["vividly illustrated the continued resistance to black civil rights in the Deep South","did not encounter any violent resistance","led to the passage of the Civil Rights Act of 1964","was the first major protest after the death of Martin Luther King, Jr."],"question_id":"fs-id1164435546302","question_text":"The 1965 Selma-to-Montgomery march was an important milestone in the civil rights movement because it ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B. suffrage for women"},"bloom":null,"hl_context":"<hl> In 1848 , Stanton and Mott called for a women ’ s rights convention , the first ever held specifically to address the subject , at Seneca Falls , New York . <hl> <hl> At the Seneca Falls Convention , Stanton wrote the Declaration of Sentiments , which was modeled after the Declaration of Independence and proclaimed women were equal to men and deserved the same rights . <hl> <hl> Among the rights Stanton wished to see granted to women was suffrage , the right to vote . <hl> When called upon to sign the Declaration , many of the delegates feared that if women demanded the right to vote , the movement would be considered too radical and its members would become a laughingstock . The Declaration passed , but the resolution demanding suffrage was the only one that did not pass unanimously . 65","hl_sentences":"In 1848 , Stanton and Mott called for a women ’ s rights convention , the first ever held specifically to address the subject , at Seneca Falls , New York . At the Seneca Falls Convention , Stanton wrote the Declaration of Sentiments , which was modeled after the Declaration of Independence and proclaimed women were equal to men and deserved the same rights . Among the rights Stanton wished to see granted to women was suffrage , the right to vote .","question":{"cloze_format":"At the world’s first women’s rights convention in 1848, the most contentious issue proved to be _________.","normal_format":"At the world’s first women’s rights convention in 1848, the most contentious issue proved to be what?","question_choices":["A. the right to education for women","B. suffrage for women","C. access to the professions for women","D. greater property rights for women"],"question_id":"fs-id1164435732193","question_text":"At the world’s first women’s rights convention in 1848, the most contentious issue proved to be _________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> The more radical National Woman ’ s Party ( NWP ) , led by Alice Paul , advocated the use of stronger tactics . <hl> <hl> The NWP held public protests and picketed outside the White House ( Figure 5.12 ) . <hl> 71 Demonstrators were often beaten and arrested , and suffragists were subjected to cruel treatment in jail . When some , like Paul , began hunger strikes to call attention to their cause , their jailers force-fed them , an incredibly painful and invasive experience for the women . 72 Finally , in 1920 , the triumphant passage of the Nineteenth Amendment granted all women the right to vote . Women were also granted the right to vote on matters involving liquor licenses , in school board elections , and in municipal elections in several states . However , this was often done because of stereotyped beliefs that associated women with moral reform and concern for children , not as a result of a belief in women ’ s equality . Furthermore , voting in municipal elections was restricted to women who owned property . 70 In 1890 , the two suffragist groups united to form the National American Woman Suffrage Association ( NAWSA ) . <hl> To call attention to their cause , members circulated petitions , lobbied politicians , and held parades in which hundreds of women and girls marched through the streets ( Figure 5.11 ) . <hl>","hl_sentences":"The more radical National Woman ’ s Party ( NWP ) , led by Alice Paul , advocated the use of stronger tactics . The NWP held public protests and picketed outside the White House ( Figure 5.12 ) . To call attention to their cause , members circulated petitions , lobbied politicians , and held parades in which hundreds of women and girls marched through the streets ( Figure 5.11 ) .","question":{"cloze_format":"NAWSA differs from the NWP because ___.","normal_format":"How did NAWSA differ from the NWP?","question_choices":["NAWSA worked to win votes for women on a state-by-state basis while the NWP wanted an amendment added to the Constitution.","NAWSA attracted mostly middle-class women while NWP appealed to the working class.","The NWP favored more confrontational tactics like protests and picketing while NAWSA circulated petitions and lobbied politicians.","The NWP sought to deny African Americans the vote, but NAWSA wanted to enfranchise all women."],"question_id":"fs-id1164435579428","question_text":"How did NAWSA differ from the NWP?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"affirmative action"},"bloom":null,"hl_context":"<hl> Finding a Middle Ground Affirmative Action One of the major controversies regarding race in the United States today is related to affirmative action , the practice of ensuring that members of historically disadvantaged or underrepresented groups have equal access to opportunities in education , the workplace , and government contracting . <hl> The phrase affirmative action originated in the Civil Rights Act of 1964 and Executive Order 11246 , and it has drawn controversy ever since . The Civil Rights Act of 1964 prohibited discrimination in employment , and Executive Order 11246 , issued in 1965 , forbade employment discrimination not only within the federal government but by federal contractors and contractors and subcontractors who received government funds .","hl_sentences":"Finding a Middle Ground Affirmative Action One of the major controversies regarding race in the United States today is related to affirmative action , the practice of ensuring that members of historically disadvantaged or underrepresented groups have equal access to opportunities in education , the workplace , and government contracting .","question":{"cloze_format":"The doctrine that people who do jobs that require the same level of skill, training, or education are thus entitled to equal pay is known as ________.","normal_format":"What is the doctrine that people who do jobs that require the same level of skill, training, or education are thus entitled to equal pay known as?","question_choices":["the glass ceiling","substantial compensation","comparable worth","affirmative action"],"question_id":"fs-id1164435608261","question_text":"The doctrine that people who do jobs that require the same level of skill, training, or education are thus entitled to equal pay is known as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"The next year , in Worcester v . Georgia , the Court ruled that whites could not enter tribal lands without the tribe ’ s permission . White Georgians , however , refused to abide by the Court ’ s decision , and President Andrew Jackson , a former Indian fighter , refused to enforce it . 95 Between 1831 and 1838 , members of several southern tribes , including the Cherokees , were forced by the U . S . Army to move west along routes shown in Figure 5.14 . <hl> The forced removal of the Cherokees to Oklahoma Territory , which had been set aside for settlement by displaced tribes and designated Indian Territory , resulted in the death of one-quarter of the tribe ’ s population . <hl> <hl> 96 The Cherokees remember this journey as the Trail of Tears . <hl>","hl_sentences":"The forced removal of the Cherokees to Oklahoma Territory , which had been set aside for settlement by displaced tribes and designated Indian Territory , resulted in the death of one-quarter of the tribe ’ s population . 96 The Cherokees remember this journey as the Trail of Tears .","question":{"cloze_format":"The tribe from Georgia to Oklahoma of which the Trail of Tears is the name given to its forced removal is ___.","normal_format":"The Trail of Tears is the name given to the forced removal of which tribe from Georgia to Oklahoma?","question_choices":["Lakota","Paiute","Navajo","Cherokee"],"question_id":"fs-id1164436863368","question_text":"The Trail of Tears is the name given to the forced removal of this tribe from Georgia to Oklahoma."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"a radical group of Native American activists who occupied the settlement of Wounded Knee on the Pine Ridge Reservation"},"bloom":null,"hl_context":"<hl> In 1973 , members of the American Indian Movement ( AIM ) , a more radical group than the occupiers of Alcatraz , temporarily took over the offices of the Bureau of Indian Affairs in Washington , DC . <hl> <hl> The following year , members of AIM and some two hundred Oglala Lakota supporters occupied the town of Wounded Knee on the Lakota tribe ’ s Pine Ridge Reservation in South Dakota , the site of an 1890 massacre of Lakota men , women , and children by the U . S . Army ( Figure 5.16 ) . <hl> Many of the Oglala were protesting the actions of their half-white tribal chieftain , who they claimed had worked too closely with the BIA . The occupiers also wished to protest the failure of the Justice Department to investigate acts of white violence against Lakota tribal members outside the bounds of the reservation .","hl_sentences":"In 1973 , members of the American Indian Movement ( AIM ) , a more radical group than the occupiers of Alcatraz , temporarily took over the offices of the Bureau of Indian Affairs in Washington , DC . The following year , members of AIM and some two hundred Oglala Lakota supporters occupied the town of Wounded Knee on the Lakota tribe ’ s Pine Ridge Reservation in South Dakota , the site of an 1890 massacre of Lakota men , women , and children by the U . S . Army ( Figure 5.16 ) .","question":{"cloze_format":"AIM was ________.","normal_format":"What was AIM?","question_choices":["a federal program that returned control of Native American education to tribal governments","a radical group of Native American activists who occupied the settlement of Wounded Knee on the Pine Ridge Reservation","an attempt to reduce the size of reservations","a federal program to give funds to Native American tribes to help their members open small businesses that would employ tribal members"],"question_id":"fs-id1164436775778","question_text":"AIM was ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"the United Farm Workers union"},"bloom":null,"hl_context":"Mexican American civil rights leaders were active in other areas as well . <hl> Throughout the 1960s , Cesar Chavez and Dolores Huerta fought for the rights of Mexican American agricultural laborers through their organization , the United Farm Workers ( UFW ) , a union for migrant workers they founded in 1962 . <hl> Chavez , Huerta , and the UFW proclaimed their solidarity with Filipino farm workers by joining them in a strike against grape growers in Delano , California , in 1965 . Chavez consciously adopted the tactics of the African American civil rights movement . In 1965 , he called upon all U . S . consumers to boycott California grapes ( Figure 5.17 ) , and in 1966 , he led the UFW on a 300 - mile march to Sacramento , the state capital , to bring the state farm workers ’ problems to the attention of the entire country . The strike finally ended in 1970 when the grape growers agreed to give the pickers better pay and benefits . 127","hl_sentences":"Throughout the 1960s , Cesar Chavez and Dolores Huerta fought for the rights of Mexican American agricultural laborers through their organization , the United Farm Workers ( UFW ) , a union for migrant workers they founded in 1962 .","question":{"cloze_format":"Mexican American farm workers in California organized ________ to demand higher pay from their employers.","normal_format":"What did Mexican American farm workers in California organize to demand higher pay from their employers?","question_choices":["the bracero program","Operation Wetback","the United Farm Workers union","the Mattachine Society"],"question_id":"fs-id1164435628809","question_text":"Mexican American farm workers in California organized ________ to demand higher pay from their employers."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> Because Asian Americans are often stereotypically regarded as “ the model minority ” ( because it is assumed they are generally financially successful and do well academically ) , it is easy to forget that they have also often been discriminated against and denied their civil rights . <hl> Indeed , in the nineteenth century , Asians were among the most despised of all immigrant groups and were often subjected to the same laws enforcing segregation and forbidding interracial marriage as were African Americans and American Indians .","hl_sentences":"Because Asian Americans are often stereotypically regarded as “ the model minority ” ( because it is assumed they are generally financially successful and do well academically ) , it is easy to forget that they have also often been discriminated against and denied their civil rights .","question":{"cloze_format":"___ best describes attitudes toward Asian immigrants in the late nineteenth and early twentieth centuries.","normal_format":"Which of the following best describes attitudes toward Asian immigrants in the late nineteenth and early twentieth centuries?","question_choices":["Asian immigrants were welcomed to the United States and swiftly became financially successful.","Asian immigrants were disliked by whites who feared competition for jobs, and several acts of Congress sought to restrict immigration and naturalization of Asians.","Whites feared Asian immigrants because Japanese and Chinese Americans were often disloyal to the U.S. government.","Asian immigrants got along well with whites but not with Mexican Americans or African Americans."],"question_id":"fs-id1164435635892","question_text":"Which of the following best describes attitudes toward Asian immigrants in the late nineteenth and early twentieth centuries?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Because affirmative action attempts to redress discrimination on the basis of race or ethnicity , it is generally subject to the strict scrutiny standard , which means the burden of proof is on the government to demonstrate the necessity of racial discrimination to achieve a compelling governmental interest . <hl> In 1978 , in Bakke v . California , the Supreme Court upheld affirmative action and said that colleges and universities could consider race when deciding whom to admit but could not establish racial quotas . 57 In 2003 , the Supreme Court reaffirmed the Bakke decision in Grutter v . Bollinger , which said that taking race or ethnicity into account as one of several factors in admitting a student to a college or university was acceptable , but a system setting aside seats for a specific quota of minority students was not . 58 All these issues are back under discussion in the Supreme Court with the re-arguing of Fisher v . University of Texas . 59 In Fisher v . University of Texas ( 2013 , known as Fisher I ) , University of Texas student Abigail Fisher brought suit to declare UT ’ s race-based admissions policy as inconsistent with Grutter . The court did not see the UT policy that way and allowed it , so long as it remained narrowly tailored and not quota-based . Fisher II ( 2016 ) was decided by a 4 – 3 majority . It allowed race-based admissions , but required that the utility of such an approach had to be re-established on a regular basis . Should race be a factor in deciding who will be admitted to a particular college ? Why or why not ? 5.3 The Fight for Women ’ s Rights <hl> Discrimination against members of racial , ethnic , or religious groups or those of various national origins is reviewed to the greatest degree by the courts , which apply the strict scrutiny standard in these cases . <hl> Under strict scrutiny , the burden of proof is on the government to demonstrate that there is a compelling governmental interest in treating people from one group differently from those who are not part of that group — the law or action can be “ narrowly tailored ” to achieve the goal in question , and that it is the “ least restrictive means ” available to achieve that goal . 10 In other words , if there is a non-discriminatory way to accomplish the goal in question , discrimination should not take place . In the modern era , laws and actions that are challenged under strict scrutiny have rarely been upheld . Strict scrutiny , however , was the legal basis for the Supreme Court ’ s 1944 upholding of the legality of the internment of Japanese Americans during World War II , discussed later in this chapter . 11 Finally , affirmative action consists of government programs and policies designed to benefit members of groups historically subject to discrimination . Much of the controversy surrounding affirmative action is about whether strict scrutiny should be applied to these cases .\",\n \"hl_sentences\": \"Because affirmative action attempts to redress discrimination on the basis of race or ethnicity , it is generally subject to the strict scrutiny standard , which means the burden of proof is on the government to demonstrate the necessity of racial discrimination to achieve a compelling governmental interest . Discrimination against members of racial , ethnic , or religious groups or those of various national origins is reviewed to the greatest degree by the courts , which apply the strict scrutiny standard in these cases .\",\n \"question\": {\n \"cloze_format\": \"The legal standard that the courts would use in deciding their case is the ___ .\",\n \"normal_format\": \"A group of African American students believes a college admissions test that is used by a public university discriminates against them. What legal standard would the courts use in deciding their case?\",\n \"question_choices\": [\n \"rational basis test\",\n \"intermediate scrutiny\",\n \"strict scrutiny\",\n \"equal protection\"\n ],\n \"question_id\": \"fs-id1164435652845\",\n \"question_text\": \"A group of African American students believes a college admissions test that is used by a public university discriminates against them. What legal standard would the courts use in deciding their case?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"intermediate scrutiny\"\n },\n \"bloom\": null,\n \"hl_context\": \"The changes wrought by the Fourteenth Amendment were more extensive . <hl> In addition to introducing the equal protection clause to the Constitution , this amendment also extended the due process clause of the Fifth Amendment to the states , required the states to respect the privileges or immunities of all citizens , and , for the first time , defined citizenship at the national and state levels . <hl> People could no longer be excluded from citizenship based solely on their race . Although some of these provisions were rendered mostly toothless by the courts or the lack of political action to enforce them , others were pivotal in the expansion of civil rights . <hl> Discrimination based on gender or sex is generally examined with intermediate scrutiny . <hl> The standard of intermediate scrutiny was first applied by the Supreme Court in Craig v . Boren ( 1976 ) and again in Clark v . Jeter ( 1988 ) . 7 It requires the government to demonstrate that treating men and women differently is “ substantially related to an important governmental objective . ” This puts the burden of proof on the government to demonstrate why the unequal treatment is justifiable , not on the individual who alleges unfair discrimination has taken place . In practice , this means laws that treat men and women differently are sometimes upheld , although usually they are not . For example , in the 1980s and 1990s , the courts ruled that states could not operate single-sex institutions of higher education and that such schools , like South Carolina ’ s military college The Citadel , shown in Figure 5.2 , must admit both male and female students . 8 Women in the military are now also allowed to serve in all combat roles , although the courts have continued to allow the Selective Service System ( the draft ) to register only men and not women . 9 We can contrast civil rights with civil liberties , which are limitations on government power designed to protect our fundamental freedoms . For example , the Eighth Amendment prohibits the application of “ cruel and unusual punishments ” to those convicted of crimes , a limitation on government power . As another example , the guarantee of equal protection means the laws and the Constitution must be applied on an equal basis , limiting the government ’ s ability to discriminate or treat some people differently , unless the unequal treatment is based on a valid reason , such as age . A law that imprisons Asian Americans twice as long as Latinos for the same offense , or a law that says people with disabilities don ’ t have the right to contact members of Congress while other people do , would treat some people differently from others for no valid reason and might well be unconstitutional . <hl> According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . <hl> Asian Americans and Latinos who have broken the same law are similarly circumstanced ; however , a blind driver or a ten-year-old driver is differently circumstanced than a sighted , adult driver . Civil rights are , at the most fundamental level , guarantees by the government that it will treat people equally , particularly people belonging to groups that have historically been denied the same rights and opportunities as others . The proclamation that “ all men are created equal ” appears in the Declaration of Independence , and the due process clause of the Fifth Amendment to the U . S . Constitution requires that the federal government treat people equally . <hl> According to Chief Justice Earl Warren in the Supreme Court case of Bolling v . Sharpe ( 1954 ) , “ discrimination may be so unjustifiable as to be violative of due process . ” 3 Additional guarantees of equality are provided by the equal protection clause of the Fourteenth Amendment , ratified in 1868 , which states in part that “ No State shall . <hl> . . deny to any person within its jurisdiction the equal protection of the laws . ” Thus , between the Fifth and Fourteenth Amendments , neither state governments nor the federal government may treat people unequally unless unequal treatment is necessary to maintain important governmental interests , like public safety .\",\n \"hl_sentences\": \"In addition to introducing the equal protection clause to the Constitution , this amendment also extended the due process clause of the Fifth Amendment to the states , required the states to respect the privileges or immunities of all citizens , and , for the first time , defined citizenship at the national and state levels . Discrimination based on gender or sex is generally examined with intermediate scrutiny . According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . According to Chief Justice Earl Warren in the Supreme Court case of Bolling v . Sharpe ( 1954 ) , “ discrimination may be so unjustifiable as to be violative of due process . ” 3 Additional guarantees of equality are provided by the equal protection clause of the Fourteenth Amendment , ratified in 1868 , which states in part that “ No State shall .\",\n \"question\": {\n \"cloze_format\": \"The equal protection clause became part of the Constitution as a result of ________.\",\n \"normal_format\": \"The equal protection clause became part of the Constitution as a result of which of the following?\",\n \"question_choices\": [\n \"affirmative action\",\n \"the Fourteenth Amendment\",\n \"intermediate scrutiny\",\n \"strict scrutiny\"\n ],\n \"question_id\": \"fs-id1164435565673\",\n \"question_text\": \"The equal protection clause became part of the Constitution as a result of ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"The answer to this question lies in the purpose of the discriminatory practice . In most cases when the courts are deciding whether discrimination is unlawful , the government has to demonstrate only that it has a good reason for engaging in it . Unless the person or group challenging the law can prove otherwise , the courts will generally decide the discriminatory practice is allowed . <hl> In these cases , the courts are applying the rational basis test . <hl> <hl> That is , as long as there ’ s a reason for treating some people differently that is “ rationally related to a legitimate government interest , ” the discriminatory act or law or policy is acceptable . <hl> 5 For example , since letting blind people operate cars would be dangerous to others on the road , the law forbidding them to drive is reasonably justified on the grounds of safety ; thus , it is allowed even though it discriminates against the blind . Similarly , when universities and colleges refuse to admit students who fail to meet a certain test score or GPA , they can discriminate against students with weaker grades and test scores because these students most likely do not possess the knowledge or skills needed to do well in their classes and graduate from the institution . The universities and colleges have a legitimate reason for denying these students entrance . We can contrast civil rights with civil liberties , which are limitations on government power designed to protect our fundamental freedoms . For example , the Eighth Amendment prohibits the application of “ cruel and unusual punishments ” to those convicted of crimes , a limitation on government power . As another example , the guarantee of equal protection means the laws and the Constitution must be applied on an equal basis , limiting the government ’ s ability to discriminate or treat some people differently , unless the unequal treatment is based on a valid reason , such as age . A law that imprisons Asian Americans twice as long as Latinos for the same offense , or a law that says people with disabilities don ’ t have the right to contact members of Congress while other people do , would treat some people differently from others for no valid reason and might well be unconstitutional . <hl> According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . <hl> <hl> Asian Americans and Latinos who have broken the same law are similarly circumstanced ; however , a blind driver or a ten-year-old driver is differently circumstanced than a sighted , adult driver . <hl>\",\n \"hl_sentences\": \"In these cases , the courts are applying the rational basis test . That is , as long as there ’ s a reason for treating some people differently that is “ rationally related to a legitimate government interest , ” the discriminatory act or law or policy is acceptable . According to the Supreme Court ’ s interpretation of the Equal Protection Clause , “ all persons similarly circumstanced shall be treated alike . ” 4 If people are not similarly circumstanced , however , they may be treated differently . Asian Americans and Latinos who have broken the same law are similarly circumstanced ; however , a blind driver or a ten-year-old driver is differently circumstanced than a sighted , adult driver .\",\n \"question\": {\n \"cloze_format\": \"The type of discrimination that would be subject to the rational basis test is ___.\",\n \"normal_format\": \"Which of the following types of discrimination would be subject to the rational basis test?\",\n \"question_choices\": [\n \"A law that treats men differently from women\",\n \"An action by a state governor that treats Asian Americans differently from other citizens\",\n \"A law that treats whites differently from other citizens\",\n \"A law that treats 10-year-olds differently from 28-year-olds\"\n ],\n \"question_id\": \"fs-id1164435609939\",\n \"question_text\": \"Which of the following types of discrimination would be subject to the rational basis test?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"The landmark court decision of the judicial phase of the civil rights movement settled the Brown v . Board of Education case in 1954 . <hl> 32 In this case , the Supreme Court unanimously overturned its decision in Plessy v . Ferguson as it pertained to public education , stating that a separate but equal education was a logical impossibility . <hl> <hl> Even with the same funding and equivalent facilities , a segregated school could not have the same teachers or environment as the equivalent school for another race . <hl> The court also rested its decision in part on social science studies suggesting that racial discrimination led to feelings of inferiority among African American children . The only way to dispel this sense of inferiority was to end segregation and integrate public schools . With blacks effectively disenfranchised , the restored southern state governments undermined guarantees of equal treatment in the Fourteenth Amendment . They passed laws that excluded African Americans from juries and allowed the imprisonment and forced labor of “ idle ” black citizens . The laws also called for segregation of whites and blacks in public places under the doctrine known as “ separate but equal . ” As long as nominally equal facilities were provided for both whites and blacks , it was legal to require members of each race to use the facilities designated for them . Similarly , state and local governments passed laws limiting what neighborhoods blacks and whites could live in . Collectively , these discriminatory laws came to be known as Jim Crow laws . <hl> The Supreme Court upheld the separate but equal doctrine in 1896 in Plessy v . Ferguson , consistent with the Fourteenth Amendment ’ s equal protection clause , and allowed segregation to continue . <hl> 29\",\n \"hl_sentences\": \"32 In this case , the Supreme Court unanimously overturned its decision in Plessy v . Ferguson as it pertained to public education , stating that a separate but equal education was a logical impossibility . Even with the same funding and equivalent facilities , a segregated school could not have the same teachers or environment as the equivalent school for another race . The Supreme Court upheld the separate but equal doctrine in 1896 in Plessy v . Ferguson , consistent with the Fourteenth Amendment ’ s equal protection clause , and allowed segregation to continue .\",\n \"question\": {\n \"cloze_format\": \"The Supreme Court decision ruling that “separate but equal” was constitutional and allowed racial segregation to take place was ________.\",\n \"normal_format\": \"Which Supreme Court decision was ruling that “separate but equal” was constitutional and allowed racial segregation to take place?\",\n \"question_choices\": [\n \"Brown v. Board of Education\",\n \"Plessy v. Ferguson\",\n \"Loving v. Virginia\",\n \"Shelley v. Kraemer\"\n ],\n \"question_id\": \"fs-id1164435664283\",\n \"question_text\": \"The Supreme Court decision ruling that “separate but equal” was constitutional and allowed racial segregation to take place was ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"vividly illustrated the continued resistance to black civil rights in the Deep South\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The organizations ’ leaders planned a march from Selma to Montgomery in March 1965 . <hl> <hl> Their first attempt to march was violently broken up by state police and sheriff ’ s deputies ( Figure 5.8 ) . <hl> <hl> The second attempt was aborted because King feared it would lead to a brutal confrontation with police and violate a court order from a federal judge who had been sympathetic to the movement in the past . <hl> <hl> That night , three of the marchers , white ministers from the north , were attacked and beaten with clubs by members of the Ku Klux Klan ; one of the victims died from his injuries . <hl> <hl> Televised images of the brutality against protesters and the death of a minister led to greater public sympathy for the cause . <hl> Eventually , a third march was successful in reaching the state capital of Montgomery . 45\",\n \"hl_sentences\": \"The organizations ’ leaders planned a march from Selma to Montgomery in March 1965 . Their first attempt to march was violently broken up by state police and sheriff ’ s deputies ( Figure 5.8 ) . The second attempt was aborted because King feared it would lead to a brutal confrontation with police and violate a court order from a federal judge who had been sympathetic to the movement in the past . That night , three of the marchers , white ministers from the north , were attacked and beaten with clubs by members of the Ku Klux Klan ; one of the victims died from his injuries . Televised images of the brutality against protesters and the death of a minister led to greater public sympathy for the cause .\",\n \"question\": {\n \"cloze_format\": \"The 1965 Selma-to-Montgomery march was an important milestone in the civil rights movement because it ________.\",\n \"normal_format\": \"The 1965 Selma-to-Montgomery march was an important milestone in the civil rights movement because it what?\",\n \"question_choices\": [\n \"vividly illustrated the continued resistance to black civil rights in the Deep South\",\n \"did not encounter any violent resistance\",\n \"led to the passage of the Civil Rights Act of 1964\",\n \"was the first major protest after the death of Martin Luther King, Jr.\"\n ],\n \"question_id\": \"fs-id1164435546302\",\n \"question_text\": \"The 1965 Selma-to-Montgomery march was an important milestone in the civil rights movement because it ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B. suffrage for women\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In 1848 , Stanton and Mott called for a women ’ s rights convention , the first ever held specifically to address the subject , at Seneca Falls , New York . <hl> <hl> At the Seneca Falls Convention , Stanton wrote the Declaration of Sentiments , which was modeled after the Declaration of Independence and proclaimed women were equal to men and deserved the same rights . <hl> <hl> Among the rights Stanton wished to see granted to women was suffrage , the right to vote . <hl> When called upon to sign the Declaration , many of the delegates feared that if women demanded the right to vote , the movement would be considered too radical and its members would become a laughingstock . The Declaration passed , but the resolution demanding suffrage was the only one that did not pass unanimously . 65\",\n \"hl_sentences\": \"In 1848 , Stanton and Mott called for a women ’ s rights convention , the first ever held specifically to address the subject , at Seneca Falls , New York . At the Seneca Falls Convention , Stanton wrote the Declaration of Sentiments , which was modeled after the Declaration of Independence and proclaimed women were equal to men and deserved the same rights . Among the rights Stanton wished to see granted to women was suffrage , the right to vote .\",\n \"question\": {\n \"cloze_format\": \"At the world’s first women’s rights convention in 1848, the most contentious issue proved to be _________.\",\n \"normal_format\": \"At the world’s first women’s rights convention in 1848, the most contentious issue proved to be what?\",\n \"question_choices\": [\n \"A. the right to education for women\",\n \"B. suffrage for women\",\n \"C. access to the professions for women\",\n \"D. greater property rights for women\"\n ],\n \"question_id\": \"fs-id1164435732193\",\n \"question_text\": \"At the world’s first women’s rights convention in 1848, the most contentious issue proved to be _________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The more radical National Woman ’ s Party ( NWP ) , led by Alice Paul , advocated the use of stronger tactics . <hl> <hl> The NWP held public protests and picketed outside the White House ( Figure 5.12 ) . <hl> 71 Demonstrators were often beaten and arrested , and suffragists were subjected to cruel treatment in jail . When some , like Paul , began hunger strikes to call attention to their cause , their jailers force-fed them , an incredibly painful and invasive experience for the women . 72 Finally , in 1920 , the triumphant passage of the Nineteenth Amendment granted all women the right to vote . Women were also granted the right to vote on matters involving liquor licenses , in school board elections , and in municipal elections in several states . However , this was often done because of stereotyped beliefs that associated women with moral reform and concern for children , not as a result of a belief in women ’ s equality . Furthermore , voting in municipal elections was restricted to women who owned property . 70 In 1890 , the two suffragist groups united to form the National American Woman Suffrage Association ( NAWSA ) . <hl> To call attention to their cause , members circulated petitions , lobbied politicians , and held parades in which hundreds of women and girls marched through the streets ( Figure 5.11 ) . <hl>\",\n \"hl_sentences\": \"The more radical National Woman ’ s Party ( NWP ) , led by Alice Paul , advocated the use of stronger tactics . The NWP held public protests and picketed outside the White House ( Figure 5.12 ) . To call attention to their cause , members circulated petitions , lobbied politicians , and held parades in which hundreds of women and girls marched through the streets ( Figure 5.11 ) .\",\n \"question\": {\n \"cloze_format\": \"NAWSA differs from the NWP because ___.\",\n \"normal_format\": \"How did NAWSA differ from the NWP?\",\n \"question_choices\": [\n \"NAWSA worked to win votes for women on a state-by-state basis while the NWP wanted an amendment added to the Constitution.\",\n \"NAWSA attracted mostly middle-class women while NWP appealed to the working class.\",\n \"The NWP favored more confrontational tactics like protests and picketing while NAWSA circulated petitions and lobbied politicians.\",\n \"The NWP sought to deny African Americans the vote, but NAWSA wanted to enfranchise all women.\"\n ],\n \"question_id\": \"fs-id1164435579428\",\n \"question_text\": \"How did NAWSA differ from the NWP?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"affirmative action\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Finding a Middle Ground Affirmative Action One of the major controversies regarding race in the United States today is related to affirmative action , the practice of ensuring that members of historically disadvantaged or underrepresented groups have equal access to opportunities in education , the workplace , and government contracting . <hl> The phrase affirmative action originated in the Civil Rights Act of 1964 and Executive Order 11246 , and it has drawn controversy ever since . The Civil Rights Act of 1964 prohibited discrimination in employment , and Executive Order 11246 , issued in 1965 , forbade employment discrimination not only within the federal government but by federal contractors and contractors and subcontractors who received government funds .\",\n \"hl_sentences\": \"Finding a Middle Ground Affirmative Action One of the major controversies regarding race in the United States today is related to affirmative action , the practice of ensuring that members of historically disadvantaged or underrepresented groups have equal access to opportunities in education , the workplace , and government contracting .\",\n \"question\": {\n \"cloze_format\": \"The doctrine that people who do jobs that require the same level of skill, training, or education are thus entitled to equal pay is known as ________.\",\n \"normal_format\": \"What is the doctrine that people who do jobs that require the same level of skill, training, or education are thus entitled to equal pay known as?\",\n \"question_choices\": [\n \"the glass ceiling\",\n \"substantial compensation\",\n \"comparable worth\",\n \"affirmative action\"\n ],\n \"question_id\": \"fs-id1164435608261\",\n \"question_text\": \"The doctrine that people who do jobs that require the same level of skill, training, or education are thus entitled to equal pay is known as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"The next year , in Worcester v . Georgia , the Court ruled that whites could not enter tribal lands without the tribe ’ s permission . White Georgians , however , refused to abide by the Court ’ s decision , and President Andrew Jackson , a former Indian fighter , refused to enforce it . 95 Between 1831 and 1838 , members of several southern tribes , including the Cherokees , were forced by the U . S . Army to move west along routes shown in Figure 5.14 . <hl> The forced removal of the Cherokees to Oklahoma Territory , which had been set aside for settlement by displaced tribes and designated Indian Territory , resulted in the death of one-quarter of the tribe ’ s population . <hl> <hl> 96 The Cherokees remember this journey as the Trail of Tears . <hl>\",\n \"hl_sentences\": \"The forced removal of the Cherokees to Oklahoma Territory , which had been set aside for settlement by displaced tribes and designated Indian Territory , resulted in the death of one-quarter of the tribe ’ s population . 96 The Cherokees remember this journey as the Trail of Tears .\",\n \"question\": {\n \"cloze_format\": \"The tribe from Georgia to Oklahoma of which the Trail of Tears is the name given to its forced removal is ___.\",\n \"normal_format\": \"The Trail of Tears is the name given to the forced removal of which tribe from Georgia to Oklahoma?\",\n \"question_choices\": [\n \"Lakota\",\n \"Paiute\",\n \"Navajo\",\n \"Cherokee\"\n ],\n \"question_id\": \"fs-id1164436863368\",\n \"question_text\": \"The Trail of Tears is the name given to the forced removal of this tribe from Georgia to Oklahoma.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"a radical group of Native American activists who occupied the settlement of Wounded Knee on the Pine Ridge Reservation\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In 1973 , members of the American Indian Movement ( AIM ) , a more radical group than the occupiers of Alcatraz , temporarily took over the offices of the Bureau of Indian Affairs in Washington , DC . <hl> <hl> The following year , members of AIM and some two hundred Oglala Lakota supporters occupied the town of Wounded Knee on the Lakota tribe ’ s Pine Ridge Reservation in South Dakota , the site of an 1890 massacre of Lakota men , women , and children by the U . S . Army ( Figure 5.16 ) . <hl> Many of the Oglala were protesting the actions of their half-white tribal chieftain , who they claimed had worked too closely with the BIA . The occupiers also wished to protest the failure of the Justice Department to investigate acts of white violence against Lakota tribal members outside the bounds of the reservation .\",\n \"hl_sentences\": \"In 1973 , members of the American Indian Movement ( AIM ) , a more radical group than the occupiers of Alcatraz , temporarily took over the offices of the Bureau of Indian Affairs in Washington , DC . The following year , members of AIM and some two hundred Oglala Lakota supporters occupied the town of Wounded Knee on the Lakota tribe ’ s Pine Ridge Reservation in South Dakota , the site of an 1890 massacre of Lakota men , women , and children by the U . S . Army ( Figure 5.16 ) .\",\n \"question\": {\n \"cloze_format\": \"AIM was ________.\",\n \"normal_format\": \"What was AIM?\",\n \"question_choices\": [\n \"a federal program that returned control of Native American education to tribal governments\",\n \"a radical group of Native American activists who occupied the settlement of Wounded Knee on the Pine Ridge Reservation\",\n \"an attempt to reduce the size of reservations\",\n \"a federal program to give funds to Native American tribes to help their members open small businesses that would employ tribal members\"\n ],\n \"question_id\": \"fs-id1164436775778\",\n \"question_text\": \"AIM was ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"the United Farm Workers union\"\n },\n \"bloom\": null,\n \"hl_context\": \"Mexican American civil rights leaders were active in other areas as well . <hl> Throughout the 1960s , Cesar Chavez and Dolores Huerta fought for the rights of Mexican American agricultural laborers through their organization , the United Farm Workers ( UFW ) , a union for migrant workers they founded in 1962 . <hl> Chavez , Huerta , and the UFW proclaimed their solidarity with Filipino farm workers by joining them in a strike against grape growers in Delano , California , in 1965 . Chavez consciously adopted the tactics of the African American civil rights movement . In 1965 , he called upon all U . S . consumers to boycott California grapes ( Figure 5.17 ) , and in 1966 , he led the UFW on a 300 - mile march to Sacramento , the state capital , to bring the state farm workers ’ problems to the attention of the entire country . The strike finally ended in 1970 when the grape growers agreed to give the pickers better pay and benefits . 127\",\n \"hl_sentences\": \"Throughout the 1960s , Cesar Chavez and Dolores Huerta fought for the rights of Mexican American agricultural laborers through their organization , the United Farm Workers ( UFW ) , a union for migrant workers they founded in 1962 .\",\n \"question\": {\n \"cloze_format\": \"Mexican American farm workers in California organized ________ to demand higher pay from their employers.\",\n \"normal_format\": \"What did Mexican American farm workers in California organize to demand higher pay from their employers?\",\n \"question_choices\": [\n \"the bracero program\",\n \"Operation Wetback\",\n \"the United Farm Workers union\",\n \"the Mattachine Society\"\n ],\n \"question_id\": \"fs-id1164435628809\",\n \"question_text\": \"Mexican American farm workers in California organized ________ to demand higher pay from their employers.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Because Asian Americans are often stereotypically regarded as “ the model minority ” ( because it is assumed they are generally financially successful and do well academically ) , it is easy to forget that they have also often been discriminated against and denied their civil rights . <hl> Indeed , in the nineteenth century , Asians were among the most despised of all immigrant groups and were often subjected to the same laws enforcing segregation and forbidding interracial marriage as were African Americans and American Indians .\",\n \"hl_sentences\": \"Because Asian Americans are often stereotypically regarded as “ the model minority ” ( because it is assumed they are generally financially successful and do well academically ) , it is easy to forget that they have also often been discriminated against and denied their civil rights .\",\n \"question\": {\n \"cloze_format\": \"___ best describes attitudes toward Asian immigrants in the late nineteenth and early twentieth centuries.\",\n \"normal_format\": \"Which of the following best describes attitudes toward Asian immigrants in the late nineteenth and early twentieth centuries?\",\n \"question_choices\": [\n \"Asian immigrants were welcomed to the United States and swiftly became financially successful.\",\n \"Asian immigrants were disliked by whites who feared competition for jobs, and several acts of Congress sought to restrict immigration and naturalization of Asians.\",\n \"Whites feared Asian immigrants because Japanese and Chinese Americans were often disloyal to the U.S. government.\",\n \"Asian immigrants got along well with whites but not with Mexican Americans or African Americans.\"\n ],\n \"question_id\": \"fs-id1164435635892\",\n \"question_text\": \"Which of the following best describes attitudes toward Asian immigrants in the late nineteenth and early twentieth centuries?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":5,"string":"5"},"chapter_text":{"kind":"string","value":"5.1 What Are Civil Rights and How Do We Identify Them? \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Define the concept of civil rights \n\n Describe the standards that courts use when deciding whether a discriminatory law or regulation is unconstitutional \n\n Identify three core questions for recognizing a civil rights problem \n\n The belief that people should be treated equally under the law is one of the cornerstones of political thought in the United States. Yet not all citizens have been treated equally throughout the nation’s history, and some are treated differently even today. For example, until 1920, nearly all women in the United States lacked the right to vote. Black men received the right to vote in 1870, but as late as 1940 only 3 percent of African American adults living in the South were registered to vote, largely due to laws designed to keep them from the polls. 2 Americans were not allowed to enter into legal marriage with a member of the same sex in many U.S. states until 2015. Some types of unequal treatment are considered acceptable, while others are not. No one would consider it acceptable to allow a ten-year-old to vote, because a child lacks the ability to understand important political issues, but all reasonable people would agree that it is wrong to mandate racial segregation or to deny someone the right to vote on the basis of race. It is important to understand which types of inequality are unacceptable and why. \n\n DEFINING CIVIL RIGHTS \n\n Civil rights are, at the most fundamental level, guarantees by the government that it will treat people equally, particularly people belonging to groups that have historically been denied the same rights and opportunities as others. The proclamation that “all men are created equal” appears in the Declaration of Independence, and the due process clause of the Fifth Amendment to the U.S. Constitution requires that the federal government treat people equally. According to Chief Justice Earl Warren in the Supreme Court case of Bolling v. Sharpe (1954), “discrimination may be so unjustifiable as to be violative of due process.” 3 Additional guarantees of equality are provided by the equal protection clause of the Fourteenth Amendment, ratified in 1868, which states in part that “No State shall . . . deny to any person within its jurisdiction the equal protection of the laws.” Thus, between the Fifth and Fourteenth Amendments, neither state governments nor the federal government may treat people unequally unless unequal treatment is necessary to maintain important governmental interests, like public safety. \n\n We can contrast civil rights with civil liberties , which are limitations on government power designed to protect our fundamental freedoms. For example, the Eighth Amendment prohibits the application of “cruel and unusual punishments” to those convicted of crimes, a limitation on government power. As another example, the guarantee of equal protection means the laws and the Constitution must be applied on an equal basis, limiting the government’s ability to discriminate or treat some people differently, unless the unequal treatment is based on a valid reason, such as age. A law that imprisons Asian Americans twice as long as Latinos for the same offense, or a law that says people with disabilities don’t have the right to contact members of Congress while other people do, would treat some people differently from others for no valid reason and might well be unconstitutional. According to the Supreme Court’s interpretation of the Equal Protection Clause, “all persons similarly circumstanced shall be treated alike.” 4 If people are not similarly circumstanced, however, they may be treated differently. Asian Americans and Latinos who have broken the same law are similarly circumstanced; however, a blind driver or a ten-year-old driver is differently circumstanced than a sighted, adult driver. \n\n IDENTIFYING DISCRIMINATION \n\n Laws that treat one group of people differently from others are not always unconstitutional. In fact, the government engages in legal discrimination quite often. In most states, you must be eighteen years old to smoke cigarettes and twenty-one to drink alcohol; these laws discriminate against the young. To get a driver’s license so you can legally drive a car on public roads, you have to be a minimum age and pass tests showing your knowledge, practical skills, and vision. Perhaps you are attending a public college or university run by the government; the school you attend has an open admission policy, which means the school admits all who apply. Not all public colleges and universities have an open admissions policy, however. These schools may require that students have a high school diploma or a particular score on the SAT or ACT or a GPA above a certain number. In a sense, this is discrimination, because these requirements treat people unequally; people who do not have a high school diploma or a high enough GPA or SAT score are not admitted. How can the federal, state, and local governments discriminate in all these ways even though the equal protection clause seems to suggest that everyone be treated the same? \n\n The answer to this question lies in the purpose of the discriminatory practice. In most cases when the courts are deciding whether discrimination is unlawful, the government has to demonstrate only that it has a good reason for engaging in it. Unless the person or group challenging the law can prove otherwise, the courts will generally decide the discriminatory practice is allowed. In these cases, the courts are applying the rational basis test . That is, as long as there’s a reason for treating some people differently that is “rationally related to a legitimate government interest,” the discriminatory act or law or policy is acceptable. 5 For example, since letting blind people operate cars would be dangerous to others on the road, the law forbidding them to drive is reasonably justified on the grounds of safety; thus, it is allowed even though it discriminates against the blind. Similarly, when universities and colleges refuse to admit students who fail to meet a certain test score or GPA, they can discriminate against students with weaker grades and test scores because these students most likely do not possess the knowledge or skills needed to do well in their classes and graduate from the institution. The universities and colleges have a legitimate reason for denying these students entrance. \n\n The courts, however, are much more skeptical when it comes to certain other forms of discrimination. Because of the United States’ history of discrimination against people of non-white ancestry, women, and members of ethnic and religious minorities, the courts apply more stringent rules to policies, laws, and actions that discriminate on the basis of race, ethnicity, gender, religion, or national origin. 6 \n\n Discrimination based on gender or sex is generally examined with intermediate scrutiny . The standard of intermediate scrutiny was first applied by the Supreme Court in Craig v. Boren (1976) and again in Clark v. Jeter (1988). 7 It requires the government to demonstrate that treating men and women differently is “substantially related to an important governmental objective.” This puts the burden of proof on the government to demonstrate why the unequal treatment is justifiable, not on the individual who alleges unfair discrimination has taken place. In practice, this means laws that treat men and women differently are sometimes upheld, although usually they are not. For example, in the 1980s and 1990s, the courts ruled that states could not operate single-sex institutions of higher education and that such schools, like South Carolina’s military college The Citadel, shown in Figure 5.2 , must admit both male and female students. 8 Women in the military are now also allowed to serve in all combat roles, although the courts have continued to allow the Selective Service System (the draft) to register only men and not women. 9 \n\n Discrimination against members of racial, ethnic, or religious groups or those of various national origins is reviewed to the greatest degree by the courts, which apply the strict scrutiny standard in these cases. Under strict scrutiny, the burden of proof is on the government to demonstrate that there is a compelling governmental interest in treating people from one group differently from those who are not part of that group—the law or action can be “narrowly tailored” to achieve the goal in question, and that it is the “least restrictive means” available to achieve that goal. 10 In other words, if there is a non-discriminatory way to accomplish the goal in question, discrimination should not take place. In the modern era, laws and actions that are challenged under strict scrutiny have rarely been upheld. Strict scrutiny, however, was the legal basis for the Supreme Court’s 1944 upholding of the legality of the internment of Japanese Americans during World War II, discussed later in this chapter. 11 Finally, affirmative action consists of government programs and policies designed to benefit members of groups historically subject to discrimination. Much of the controversy surrounding affirmative action is about whether strict scrutiny should be applied to these cases. \n\n PUTTING CIVIL RIGHTS IN THE CONSTITUTION \n\n At the time of the nation’s founding, of course, the treatment of many groups was unequal: hundreds of thousands of people of African descent were not free, the rights of women were decidedly fewer than those of men, and the native peoples of North America were generally not considered U.S. citizens at all. While the early United States was perhaps a more inclusive society than most of the world at that time, equal treatment of all was at best still a radical idea. \n\n The aftermath of the Civil War marked a turning point for civil rights. The Republican majority in Congress was enraged by the actions of the reconstituted governments of the southern states. In these states, many former Confederate politicians and their sympathizers returned to power and attempted to circumvent the Thirteenth Amendment’s freeing of slaves by passing laws known as the black codes . These laws were designed to reduce former slaves to the status of serfs or indentured servants; blacks were not just denied the right to vote but also could be arrested and jailed for vagrancy or idleness if they lacked jobs. Blacks were excluded from public schools and state colleges and were subject to violence at the hands of whites ( Figure 5.3 ). 12 \n\n To override the southern states’ actions, lawmakers in Congress proposed two amendments to the Constitution designed to give political equality and power to former slaves; once passed by Congress and ratified by the necessary number of states, these became the Fourteenth and Fifteenth Amendments. The Fourteenth Amendment, in addition to including the equal protection clause as noted above, also was designed to ensure that the states would respect the civil liberties of freed slaves. The Fifteenth Amendment was proposed to ensure the right to vote for black men, which will be discussed in more detail later in this chapter. \n\n IDENTIFYING CIVIL RIGHTS ISSUES \n\n When we look back at the past, it’s relatively easy to identify civil rights issues that arose. But looking into the future is much harder. For example, few people fifty years ago would have identified the rights of the LGBT community as an important civil rights issue or predicted it would become one, yet in the intervening decades it has certainly done so. Similarly, in past decades the rights of those with disabilities, particularly mental disabilities, were often ignored by the public at large. Many people with disabilities were institutionalized and given little further thought, and within the past century, it was common for those with mental disabilities to be subject to forced sterilization. 13 Today, most of us view this treatment as barbaric. \n\n Clearly, then, new civil rights issues can emerge over time. How can we, as citizens, identify them as they emerge and distinguish genuine claims of discrimination from claims by those who have merely been unable to convince a majority to agree with their viewpoints? For example, how do we decide if twelve-year-olds are discriminated against because they are not allowed to vote? We can identify true discrimination by applying the following analytical process: \n\n Which groups? First, identify the group of people who are facing discrimination. \n\n Which right(s) are threatened? Second, what right or rights are being denied to members of this group? \n\n What do we do? Third, what can the government do to bring about a fair situation for the affected group? Is proposing and enacting such a remedy realistic? \n\n Get Connected! Join the Fight for Civil Rights One way to get involved in the fight for civil rights is to stay informed. The Southern Poverty Law Center (SPLC) is a not-for-profit advocacy group based in Montgomery, Alabama. Lawyers for the SPLC specialize in civil rights litigation and represent many people whose rights have been violated, from victims of hate crimes to undocumented immigrants. They provide summaries of important civil rights cases under their Docket section. \n\n Activity: Visit the SPLC website to find current information about a variety of different hate groups. In what part of the country do hate groups seem to be concentrated? Where are hate incidents most likely to occur? What might be some reasons for this? \n\n Link to Learning \n\n Civil rights institutes are found throughout the United States and especially in the south. One of the most prominent civil rights institutes is the Birmingham Civil Rights Institute, which is located in Alabama. \n5.2 The African American Struggle for Equality \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Identify key events in the history of African American civil rights \n\n Explain how the courts, Congress, and the executive branch supported the civil rights movement \n\n Describe the role of grassroots efforts in the civil rights movement \n\n Many groups in U.S. history have sought recognition as equal citizens. Although each group’s efforts have been notable and important, arguably the greatest, longest, and most violent struggle was that of African Americans, whose once-inferior legal status was even written into the text of the Constitution. Their fight for freedom and equality provided the legal and moral foundation for others who sought recognition of their equality later on. \n\n SLAVERY AND THE CIVIL WAR \n\n In the Declaration of Independence, Thomas Jefferson made the radical statement that “all men are created equal” and “are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty and the pursuit of Happiness.” Yet like other wealthy landowners of his time, Jefferson also owned dozens of other human beings as his personal property. He recognized this contradiction and personally considered the institution of slavery to be a “hideous blot” on the nation. 14 However, in order to forge a political union that would stand the test of time, he and the other founders—and later the framers of the Constitution—chose not to address the issue in any definitive way. Political support for abolition was very much a minority stance at the time, although after the Revolution many of the northern states did abolish slavery for a variety of reasons. 15 \n\n As the new United States expanded westward, however, the issue of slavery became harder to ignore and ignited much controversy. Many opponents of slavery were willing to accept the institution if it remained largely confined to the South but did not want it to spread westward. They feared the expansion of slavery would lead to the political dominance of the South over the North and would deprive small farmers in the newly acquired western territories who could not afford slaves. 16 Abolitionists, primarily in the North, also argued that slavery was both immoral and opposed basic U.S. values; they demanded an end to it. \n\n The spread of slavery into the West seemed inevitable, however, following the Supreme Court’s ruling in the case Dred Scott v. Sandford , 17 decided in 1857. Scott, who had been born into slavery but had spent time in free states and territories, argued that his temporary residence in a territory where slavery had been banned by the federal government had made him a free man. The Supreme Court rejected his argument. In fact, the Court’s majority stated that Scott had no legal right to sue for his freedom at all because blacks (whether free or slave) were not and could not become U.S. citizens. Thus, Scott lacked the standing to even appear before the court. The Court also held that Congress lacked the power to decide whether slavery would be permitted in a territory that had been acquired after the Constitution was ratified, in effect prohibiting the federal government from passing any laws that would limit the expansion of slavery into any part of the West. \n\n Ultimately, of course, the issue was decided by the Civil War (1861–1865), with the southern states seceding to defend their “states’ rights” to determine their own destinies without interference by the federal government. Foremost among the rights claimed by the southern states was the right to decide whether their residents would be allowed to own slaves. 18 Although at the beginning of the war President Abraham Lincoln had been willing to allow slavery to continue in the South to preserve the Union, he changed his policies regarding abolition over the course of the war. The first step was the issuance of the Emancipation Proclamation on January 1, 1863 ( Figure 5.4 ). Although it stated “all persons held as slaves . . . henceforward shall be free,” the proclamation was limited in effect to the states that had rebelled. Slaves in states that had remained within the Union, such as Maryland and Delaware, and in parts of the Confederacy that were already occupied by the Union army, were not set free. Although slaves in states in rebellion were technically freed, because Union troops controlled relatively small portions of these states at the time, it was impossible to ensure that enslaved people were freed in reality and not simply on paper. 19 \n\n RECONSTRUCTION \n\n At the end of the Civil War, the South entered a period called Reconstruction (1865–1877) during which state governments were reorganized before the rebellious states were allowed to be readmitted to the Union. As part of this process, the Republican Party pushed for a permanent end to slavery. A constitutional amendment to this effect was passed by the House of Representatives in January 1865, after having already been approved by the Senate in April 1864, and it was ratified in December 1865 as the Thirteenth Amendment . The amendment’s first section states, “Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, or any place subject to their jurisdiction.” In effect, this amendment outlawed slavery in the United States. \n\n The changes wrought by the Fourteenth Amendment were more extensive. In addition to introducing the equal protection clause to the Constitution, this amendment also extended the due process clause of the Fifth Amendment to the states, required the states to respect the privileges or immunities of all citizens, and, for the first time, defined citizenship at the national and state levels. People could no longer be excluded from citizenship based solely on their race. Although some of these provisions were rendered mostly toothless by the courts or the lack of political action to enforce them, others were pivotal in the expansion of civil rights. \n\n The Fifteenth Amendment stated that people could not be denied the right to vote based on “race, color, or previous condition of servitude.” This construction allowed states to continue to decide the qualifications of voters as long as those qualifications were ostensibly race-neutral. Thus, while states could not deny African American men the right to vote on the basis of race, they could deny it to women on the basis of sex or to people who could not prove they were literate. \n\n Although the immediate effect of these provisions was quite profound, over time the Republicans in Congress gradually lost interest in pursuing Reconstruction policies, and the Reconstruction ended with the end of military rule in the South and the withdrawal of the Union army in 1877. 20 Following the army’s removal, political control of the South fell once again into the hands of white men, and violence was used to discourage blacks from exercising the rights they had been granted. 21 The revocation of voting rights, or disenfranchisement , took a number of forms; not every southern state used the same methods, and some states used more than one, but they all disproportionately affected black voter registration and turnout. 22 \n\n Perhaps the most famous of the tools of disenfranchisement were literacy tests and understanding tests . Literacy tests, which had been used in the North since the 1850s to disqualify naturalized European immigrants from voting, called on the prospective voter to demonstrate his (and later her) ability to read a particular passage of text. However, since voter registration officials had discretion to decide what text the voter was to read, they could give easy passages to voters they wanted to register (typically whites) and more difficult passages to those whose registration they wanted to deny (typically blacks). Understanding tests required the prospective voter to explain the meaning of a particular passage of text, often a provision of the U.S. Constitution, or answer a series of questions related to citizenship. Again, since the official examining the prospective voter could decide which passage or questions to choose, the difficulty of the test might vary dramatically between white and black applicants. 23 Even had these tests been administered fairly and equitably, however, most blacks would have been at a huge disadvantage, because few could read. Although schools for blacks had existed in some places, southern states had made it largely illegal to teach slaves to read and write. At the beginning of the Civil War, only 5 percent of blacks could read and write, and most of them lived in the North. 24 Some were able to take advantage of educational opportunities after they were freed, but many were not able to gain effective literacy. \n\n In some states, poorer, less literate white voters feared being disenfranchised by the literacy and understanding tests. Some states introduced a loophole, known as the grandfather clause , to allow less literate whites to vote. The grandfather clause exempted those who had been allowed to vote in that state prior to the Civil War and their descendants from literacy and understanding tests. 25 Because blacks were not allowed to vote prior to the Civil War, but most white men had been voting at a time when there were no literacy tests, this loophole allowed most illiterate whites to vote ( Figure 5.5 ) while leaving obstacles in place for blacks who wanted to vote as well. Time limits were often placed on these provisions because state legislators realized that they might quickly be declared unconstitutional, but they lasted long enough to allow illiterate white men to register to vote. 26 \n\n In states where the voting rights of poor whites were less of a concern, another tool for disenfranchisement was the poll tax ( Figure 5.6 ). This was an annual per-person tax, typically one or two dollars (on the order of $20 to $50 today), that a person had to pay to register to vote. People who didn’t want to vote didn’t have to pay, but in several states the poll tax was cumulative, so if you decided to vote you would have to pay not only the tax due for that year but any poll tax from previous years as well. Because former slaves were usually quite poor, they were less likely than white men to be able to pay poll taxes. 27 \n\n Although these methods were usually sufficient to ensure that blacks were kept away from the polls, some dedicated African Americans did manage to register to vote despite the obstacles placed in their way. To ensure their vote was largely meaningless, the white elites used their control of the Democratic Party to create the white primary : primary elections in which only whites were allowed to vote. The state party organizations argued that as private groups, rather than part of the state government, they had no obligation to follow the Fifteenth Amendment’s requirement not to deny the right to vote on the basis of race. Furthermore, they contended, voting for nominees to run for office was not the same as electing those who would actually hold office. So they held primary elections to choose the Democratic nominee in which only white citizens were allowed to vote. 28 Once the nominee had been chosen, he or she might face token opposition from a Republican or minor-party candidate in the general election, but since white voters had agreed beforehand to support whoever won the Democrats’ primary, the outcome of the general election was a foregone conclusion. \n\n With blacks effectively disenfranchised, the restored southern state governments undermined guarantees of equal treatment in the Fourteenth Amendment. They passed laws that excluded African Americans from juries and allowed the imprisonment and forced labor of “idle” black citizens. The laws also called for segregation of whites and blacks in public places under the doctrine known as “separate but equal.” As long as nominally equal facilities were provided for both whites and blacks, it was legal to require members of each race to use the facilities designated for them. Similarly, state and local governments passed laws limiting what neighborhoods blacks and whites could live in. Collectively, these discriminatory laws came to be known as Jim Crow laws . The Supreme Court upheld the separate but equal doctrine in 1896 in Plessy v. Ferguson , consistent with the Fourteenth Amendment’s equal protection clause, and allowed segregation to continue. 29 \n\n CIVIL RIGHTS IN THE COURTS \n\n By the turn of the twentieth century, the position of African Americans was quite bleak. Even outside the South, racial inequality was a fact of everyday life. African American leaders and thinkers themselves disagreed on the right path forward. Some, like Booker T. Washington, argued that acceptance of inequality and segregation over the short term would allow African Americans to focus their efforts on improving their educational and social status until whites were forced to acknowledge them as equals. W. E. B. Du Bois , however, argued for a more confrontational approach and in 1909 founded the National Association for the Advancement of Colored People (NAACP) as a rallying point for securing equality. Liberal whites dominated the organization in its early years, but African Americans assumed control over its operations in the 1920s. 30 \n\n The NAACP soon focused on a strategy of overturning Jim Crow laws through the courts. Perhaps its greatest series of legal successes consisted of its efforts to challenge segregation in education. Early cases brought by the NAACP dealt with racial discrimination in higher education. In 1938, the Supreme Court essentially gave states a choice: they could either integrate institutions of higher education, or they could establish an equivalent university or college for African Americans. 31 Southern states chose to establish colleges for blacks rather than allow them into all-white state institutions. Although this ruling expanded opportunities for professional and graduate education in areas such as law and medicine for African Americans by requiring states to provide institutions for them to attend, it nevertheless allowed segregated colleges and universities to continue to exist. \n\n Link to Learning \n\n The NAACP was pivotal in securing African American civil rights and today continues to address civil rights violations, such as police brutality and the disproportionate percentage of African American convicts that are given the death penalty. \n\n The landmark court decision of the judicial phase of the civil rights movement settled the Brown v. Board of Education case in 1954. 32 In this case, the Supreme Court unanimously overturned its decision in Plessy v. Ferguson as it pertained to public education, stating that a separate but equal education was a logical impossibility. Even with the same funding and equivalent facilities, a segregated school could not have the same teachers or environment as the equivalent school for another race. The court also rested its decision in part on social science studies suggesting that racial discrimination led to feelings of inferiority among African American children. The only way to dispel this sense of inferiority was to end segregation and integrate public schools. \n\n It is safe to say this ruling was controversial. While integration of public schools took place without much incident in some areas of the South, particularly where there were few black students, elsewhere it was often confrontational—or nonexistent. In recognition of the fact that southern states would delay school integration for as long as possible, civil rights activists urged the federal government to enforce the Supreme Court’s decision. Organized by A. Philip Randolph and Bayard Rustin , approximately twenty-five thousand African Americans gathered in Washington, DC, on May 17, 1957, to participate in a Prayer Pilgrimage for Freedom. 33 \n\n A few months later, in Little Rock, Arkansas, governor Orval Faubus resisted court-ordered integration and mobilized National Guard troops to keep black students out of Central High School. President Eisenhower then called up the Arkansas National Guard for federal duty (essentially taking the troops out of Faubus’s hands) and sent soldiers of the 101st Airborne Division to escort students to and from classes, as shown in Figure 5.7 . To avoid integration, Faubus closed four high schools in Little Rock the following school year. 34 \n\n In Virginia, state leaders employed a strategy of “massive resistance” to school integration, which led to the closure of a large number of public schools across the state, some for years. 35 Although de jure segregation , segregation mandated by law, had ended on paper, in practice, few efforts were made to integrate schools in most school districts with substantial black student populations until the late 1960s. Many white southerners who objected to sending their children to school with blacks then established private academies that admitted only white students. 36 \n\n Advances were made in the courts in areas other than public education. In many neighborhoods in northern cities, which technically were not segregated, residents were required to sign restrictive real estate covenants promising that if they moved, they would not sell their houses to African Americans and sometimes not to Chinese, Japanese, Mexicans, Filipinos, Jews, and other ethnic minorities as well. 37 In the case of Shelley v. Kraemer (1948), the Supreme Court held that while such covenants did not violate the Fourteenth Amendment because they consisted of agreements between private citizens, their provisions could not be enforced by courts. 38 Because state courts are government institutions and the Fourteenth Amendment prohibits the government from denying people equal protection of the law, the courts’ enforcement of such covenants would be a violation of the amendment. Thus, if a white family chose to sell its house to a black family and the other homeowners in the neighborhood tried to sue the seller, the court would not hear the case. In 1967, the Supreme Court struck down a Virginia law that prohibited interracial marriage in Loving v. Virginia . 39 \n\n LEGISLATING CIVIL RIGHTS \n\n Beyond these favorable court rulings, however, progress toward equality for African Americans remained slow in the 1950s. In 1962, Congress proposed what later became the Twenty-Fourth Amendment , which banned the poll tax in elections to federal (but not state or local) office; the amendment went into effect after being ratified in early 1964. Several southern states continued to require residents to pay poll taxes in order to vote in state elections until 1966 when, in the case of Harper v. Virginia Board of Elections , the Supreme Court declared that requiring payment of a poll tax in order to vote in an election at any level was unconstitutional. 40 \n\n The slow rate of progress led to frustration within the African American community. Newer, grassroots organizations such as the Southern Christian Leadership Conference (SCLC), Congress of Racial Equality (CORE), and Student Non-Violent Coordinating Committee (SNCC) challenged the NAACP’s position as the leading civil rights organization and questioned its legal-focused strategy. These newer groups tended to prefer more confrontational approaches, including the use of direct action campaigns relying on marches and demonstrations. The strategies of nonviolent resistance and civil disobedience , or the refusal to obey an unjust law, had been effective in the campaign led by Mahatma Gandhi to liberate colonial India from British rule in the 1930s and 1940s. Civil rights pioneers adopted these measures in the 1955–1956 Montgomery bus boycott. After Rosa Parks refused to give up her bus seat to a white person and was arrested, a group of black women carried out a day-long boycott of Montgomery’s public transit system. This boycott was then extended for over a year and overseen by union organizer E. D. Nixon. The effort desegregated public transportation in that city. 41 \n\n Direct action also took such forms as the sit-in campaigns to desegregate lunch counters that began in Greensboro, North Carolina, in 1960, and the 1961 Freedom Rides in which black and white volunteers rode buses and trains through the South to enforce a 1946 Supreme Court decision that desegregated interstate transportation ( Morgan v. Virginia ). 42 While such focused campaigns could be effective, they often had little impact in places where they were not replicated. In addition, some of the campaigns led to violence against both the campaigns’ leaders and ordinary people; Rosa Parks, a longtime NAACP member and graduate of the Highlander Folk School for civil rights activists, whose actions had begun the Montgomery boycott, received death threats, E. D. Nixon’s home was bombed, and the Freedom Riders were attacked in Alabama. 43 \n\n As the campaign for civil rights continued and gained momentum, President John F. Kennedy called for Congress to pass new civil rights legislation, which began to work its way through Congress in 1963. The resulting law (pushed heavily and then signed by President Lyndon B. Johnson after Kennedy’s assassination) was the Civil Rights Act of 1964, which had wide-ranging effects on U.S. society. Not only did the act outlaw government discrimination and the unequal application of voting qualifications by race, but it also, for the first time, outlawed segregation and other forms of discrimination by most businesses that were open to the public, including hotels, theaters, and restaurants that were not private clubs. It outlawed discrimination on the basis of race, ethnicity, religion, sex, or national origin by most employers, and it created the Equal Employment Opportunity Commission (EEOC) to monitor employment discrimination claims and help enforce this provision of the law. The provisions that affected private businesses and employers were legally justified not by the Fourteenth Amendment’s guarantee of equal protection of the laws but instead by Congress’s power to regulate interstate commerce. 44 \n\n Even though the Civil Rights Act of 1964 had a monumental impact over the long term, it did not end efforts by many southern whites to maintain the white-dominated political power structure in the region. Progress in registering African American voters remained slow in many states despite increased federal activity supporting it, so civil rights leaders including Martin Luther King , Jr. decided to draw the public eye to the area where the greatest resistance to voter registration drives were taking place. The SCLC and SNCC particularly focused their attention on the city of Selma, Alabama, which had been the site of violent reactions against civil rights activities. \n\n The organizations’ leaders planned a march from Selma to Montgomery in March 1965. Their first attempt to march was violently broken up by state police and sheriff’s deputies ( Figure 5.8 ). The second attempt was aborted because King feared it would lead to a brutal confrontation with police and violate a court order from a federal judge who had been sympathetic to the movement in the past. That night, three of the marchers, white ministers from the north, were attacked and beaten with clubs by members of the Ku Klux Klan; one of the victims died from his injuries. Televised images of the brutality against protesters and the death of a minister led to greater public sympathy for the cause. Eventually, a third march was successful in reaching the state capital of Montgomery. 45 \n\n Link to Learning \n\n The 1987 PBS documentary Eyes on the Prize won several Emmys and other awards for its coverage of major events in the civil rights movement, including the Montgomery bus boycott, the battle for school integration in Little Rock, the march from Selma to Montgomery, and Martin Luther King, Jr.’s leadership of the march on Washington, DC. \n\n The events at Selma galvanized support in Congress for a follow-up bill solely dealing with the right to vote. The Voting Rights Act of 1965 went beyond previous laws by requiring greater oversight of elections by federal officials. Literacy and understanding tests, and other devices used to discriminate against voters on the basis of race, were banned. The Voting Rights Act proved to have much more immediate and dramatic effect than the laws that preceded it; what had been a fairly slow process of improving voter registration and participation was replaced by a rapid increase of black voter registration rates—although white registration rates increased over this period as well. 46 To many people’s way of thinking, however, the Supreme Court turned back the clocks when it gutted a core aspect of the Voting Rights Act in Shelby County v. Holder (2013). 47 No longer would states need federal approval to change laws and policies related to voting. Indeed, many states with a history of voter discrimination quickly resumed restrictive practices with laws requiring photo ID and limiting early voting. Some of the new restrictions are already being challenged in the courts. 48 \n\n Not all African Americans in the civil rights movement were comfortable with gradual change. Instead of using marches and demonstrations to change people’s attitudes, calling for tougher civil rights laws, or suing for their rights in court, they favored more immediate action that forced whites to give in to their demands. Men like Malcolm X , the leader of the Nation of Islam , and groups like the Black Panthers were willing to use violence to achieve their goals ( Figure 5.9 ). 49 These activists called for Black Power and Black Pride, not assimilation into white society. Their position was attractive to many young African Americans, especially after Martin Luther King, Jr. was assassinated in 1968. \n\n CONTINUING CHALLENGES FOR AFRICAN AMERICANS \n\n The civil rights movement for African Americans did not end with the passage of the Voting Rights Act in 1965. For the last fifty years, the African American community has faced challenges related to both past and current discrimination; progress on both fronts remains slow, uneven, and often frustrating. \n\n Legacies of the de jure segregation of the past remain in much of the United States. Many African Americans still live in predominantly black neighborhoods where their ancestors were forced by laws and housing covenants to live. 50 Even those who live in the suburbs, once largely white, tend to live in suburbs that are mostly black. 51 Some two million African American young people attend schools whose student body is composed almost entirely of students of color. 52 During the late 1960s and early 1970s, efforts to tackle these problems were stymied by large-scale public opposition, not just in the South but across the nation. Attempts to integrate public schools through the use of busing—transporting students from one segregated neighborhood to another to achieve more racially balanced schools—were particularly unpopular and helped contribute to “white flight” from cities to the suburbs. 53 This white flight has created de facto segregation , a form of segregation that results from the choices of individuals to live in segregated communities without government action or support. \n\n Today, a lack of high-paying jobs in many urban areas, combined with persistent racism, has trapped many African Americans in poor neighborhoods. While the Civil Rights Act of 1964 created opportunities for members of the black middle class to advance economically and socially, and to live in the same neighborhoods as the white middle class did, their departure left many black neighborhoods mired in poverty and without the strong community ties that existed during the era of legal segregation. Many of these neighborhoods also suffered from high rates of crime and violence. 54 Police also appear, consciously or subconsciously, to engage in racial profiling: singling out blacks (and Latinos) for greater attention than members of other racial and ethnic groups, as former FBI director James B. Comey has admitted. 55 When incidents of real or perceived injustice arise, as recently occurred after a series of deaths of young black men at the hands of police in Ferguson, Missouri; Staten Island, New York; and Baltimore, Maryland, many African Americans turn to the streets to protest because they believe that politicians—white and black alike—fail to pay sufficient attention to these problems. The most serious concerns of the black community today appear to revolve around poverty resulting from the legacies of slavery and Jim Crow. While the public mood may have shifted toward greater concern about economic inequality in the United States, substantial policy changes to immediately improve the economic standing of African Americans in general have not followed, that is, if government-based policies and solutions are the answer. The Obama administration recently proposed new rules under the Fair Housing Act that may, in time, lead to more integrated communities in the future. 56 Meanwhile, grassroots movements to improve neighborhoods and local schools have taken root in many black communities across America, and perhaps in those movements is the hope for greater future progress. \n\n Finding a Middle Ground Affirmative Action One of the major controversies regarding race in the United States today is related to affirmative action , the practice of ensuring that members of historically disadvantaged or underrepresented groups have equal access to opportunities in education, the workplace, and government contracting. The phrase affirmative action originated in the Civil Rights Act of 1964 and Executive Order 11246, and it has drawn controversy ever since. The Civil Rights Act of 1964 prohibited discrimination in employment, and Executive Order 11246, issued in 1965, forbade employment discrimination not only within the federal government but by federal contractors and contractors and subcontractors who received government funds. \n\n Clearly, African Americans, as well as other groups, have been subject to discrimination in the past and present, limiting their opportunity to compete on a level playing field with those who face no such challenge. Opponents of affirmative action, however, point out that many of its beneficiaries are ethnic minorities from relatively affluent backgrounds, while whites and Asian Americans who grew up in poverty are expected to succeed despite facing many of the same handicaps. \n\n Because affirmative action attempts to redress discrimination on the basis of race or ethnicity, it is generally subject to the strict scrutiny standard, which means the burden of proof is on the government to demonstrate the necessity of racial discrimination to achieve a compelling governmental interest. In 1978, in Bakke v. California , the Supreme Court upheld affirmative action and said that colleges and universities could consider race when deciding whom to admit but could not establish racial quotas. 57 In 2003, the Supreme Court reaffirmed the Bakke decision in Grutter v. Bollinger , which said that taking race or ethnicity into account as one of several factors in admitting a student to a college or university was acceptable, but a system setting aside seats for a specific quota of minority students was not. 58 All these issues are back under discussion in the Supreme Court with the re-arguing of Fisher v. University of Texas . 59 In Fisher v. University of Texas (2013, known as Fisher I ), University of Texas student Abigail Fisher brought suit to declare UT’s race-based admissions policy as inconsistent with Grutter . The court did not see the UT policy that way and allowed it, so long as it remained narrowly tailored and not quota-based. Fisher II (2016) was decided by a 4–3 majority. It allowed race-based admissions, but required that the utility of such an approach had to be re-established on a regular basis. Should race be a factor in deciding who will be admitted to a particular college? Why or why not? \n5.3 The Fight for Women’s Rights \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Describe early efforts to achieve rights for women \n\n Explain why the Equal Rights Amendment failed to be ratified \n\n Describe the ways in which women acquired greater rights in the twentieth century \n\n Analyze why women continue to experience unequal treatment \n\n Along with African Americans, women of all races and ethnicities have long been discriminated against in the United States, and the women’s rights movement began at the same time as the movement to abolish slavery in the United States. Indeed, the women’s movement came about largely as a result of the difficulties women encountered while trying to abolish slavery. The trailblazing Seneca Falls Convention for women’s rights was held in 1848, a few years before the Civil War. But the abolition and African American civil rights movements largely eclipsed the women’s movement throughout most of the nineteenth century. Women began to campaign actively again in the late nineteenth and early twentieth centuries, and another movement for women’s rights began in the 1960s. \n\n THE EARLY WOMEN’S RIGHTS MOVEMENT AND WOMEN’S SUFFRAGE \n\n At the time of the American Revolution, women had few rights. Although single women were allowed to own property, married women were not. When women married, their separate legal identities were erased under the legal principle of coverture . Not only did women adopt their husbands’ names, but all personal property they owned legally became their husbands’ property. Husbands could not sell their wives’ real property—such as land or in some states slaves—without their permission, but they were allowed to manage it and retain the profits. If women worked outside the home, their husbands were entitled to their wages. 60 So long as a man provided food, clothing, and shelter for his wife, she was not legally allowed to leave him. Divorce was difficult and in some places impossible to obtain. 61 Higher education for women was not available, and women were barred from professional positions in medicine, law, and ministry. \n\n Following the Revolution, women’s conditions did not improve. Women were not granted the right to vote by any of the states except New Jersey, which at first allowed all taxpaying property owners to vote. However, in 1807, the law changed to limit the vote to men. 62 Changes in property laws actually hurt women by making it easier for their husbands to sell their real property without their consent. \n\n Although women had few rights, they nevertheless played an important role in transforming American society. This was especially true in the 1830s and 1840s, a time when numerous social reform movements swept across the United States. Many women were active in these causes, especially the abolition movement and the temperance movement, which tried to end the excessive consumption of liquor. They often found they were hindered in their efforts, however, either by the law or by widely held beliefs that they were weak, silly creatures who should leave important issues to men. 63 One of the leaders of the early women’s movement, Elizabeth Cady Stanton ( Figure 5.10 ), was shocked and angered when she sought to attend an 1840 antislavery meeting in London, only to learn that women would not be allowed to participate and had to sit apart from the men. At this convention, she made the acquaintance of another American female abolitionist, Lucretia Mott ( Figure 5.10 ), who was also appalled by the male reformers’ treatment of women. 64 \n\n In 1848, Stanton and Mott called for a women’s rights convention, the first ever held specifically to address the subject, at Seneca Falls, New York. At the Seneca Falls Convention , Stanton wrote the Declaration of Sentiments, which was modeled after the Declaration of Independence and proclaimed women were equal to men and deserved the same rights. Among the rights Stanton wished to see granted to women was suffrage, the right to vote. When called upon to sign the Declaration, many of the delegates feared that if women demanded the right to vote, the movement would be considered too radical and its members would become a laughingstock. The Declaration passed, but the resolution demanding suffrage was the only one that did not pass unanimously. 65 \n\n Along with other feminists (advocates of women’s equality), such as her friend and colleague Susan B. Anthony , Stanton fought for rights for women besides suffrage, including the right to seek higher education. As a result of their efforts, several states passed laws that allowed married women to retain control of their property and let divorced women keep custody of their children. 66 Amelia Bloomer , another activist, also campaigned for dress reform, believing women could lead better lives and be more useful to society if they were not restricted by voluminous heavy skirts and tight corsets. \n\n The women’s rights movement attracted many women who, like Stanton and Anthony, were active in either the temperance movement, the abolition movement, or both movements. Sarah and Angelina Grimke , the daughters of a wealthy slaveholding family in South Carolina, became first abolitionists and then women’s rights activists. 67 Many of these women realized that their effectiveness as reformers was limited by laws that prohibited married women from signing contracts and by social proscriptions against women addressing male audiences. Without such rights, women found it difficult to rent halls in which to deliver lectures or to hire printers to produce antislavery literature. \n\n Following the Civil War and the abolition of slavery, the women’s rights movement fragmented. Stanton and Anthony denounced the Fifteenth Amendment because it granted voting rights only to black men and not to women of any race. 68 The fight for women’s rights did not die, however. In 1869, Stanton and Anthony formed the National Woman Suffrage Association (NWSA), which demanded that the Constitution be amended to grant the right to vote to all women. It also called for more lenient divorce laws and an end to sex discrimination in employment. The less radical Lucy Stone formed the American Woman Suffrage Association (AWSA) in the same year; AWSA hoped to win the suffrage for women by working on a state-by-state basis instead of seeking to amend the Constitution. 69 Four western states—Utah, Colorado, Wyoming, and Idaho—did extend the right to vote to women in the late nineteenth century, but no other states did. \n\n Women were also granted the right to vote on matters involving liquor licenses, in school board elections, and in municipal elections in several states. However, this was often done because of stereotyped beliefs that associated women with moral reform and concern for children, not as a result of a belief in women’s equality. Furthermore, voting in municipal elections was restricted to women who owned property. 70 In 1890, the two suffragist groups united to form the National American Woman Suffrage Association (NAWSA). To call attention to their cause, members circulated petitions, lobbied politicians, and held parades in which hundreds of women and girls marched through the streets ( Figure 5.11 ). \n\n The more radical National Woman’s Party (NWP), led by Alice Paul , advocated the use of stronger tactics. The NWP held public protests and picketed outside the White House ( Figure 5.12 ). 71 Demonstrators were often beaten and arrested, and suffragists were subjected to cruel treatment in jail. When some, like Paul, began hunger strikes to call attention to their cause, their jailers force-fed them, an incredibly painful and invasive experience for the women. 72 Finally, in 1920, the triumphant passage of the Nineteenth Amendment granted all women the right to vote. \n\n CIVIL RIGHTS AND THE EQUAL RIGHTS AMENDMENT \n\n Just as the passage of the Thirteenth, Fourteenth, and Fifteenth Amendments did not result in equality for African Americans, the Nineteenth Amendment did not end discrimination against women in education, employment, or other areas of life, which continued to be legal. Although women could vote, they very rarely ran for or held public office. Women continued to be underrepresented in the professions, and relatively few sought advanced degrees. Until the mid-twentieth century, the ideal in U.S. society was typically for women to marry, have children, and become housewives. Those who sought work for pay outside the home were routinely denied jobs because of their sex and, when they did find employment, were paid less than men. Women who wished to remain childless or limit the number of children they had in order to work or attend college found it difficult to do so. In some states it was illegal to sell contraceptive devices, and abortions were largely illegal and difficult for women to obtain. \n\n A second women’s rights movement emerged in the 1960s to address these problems. Title VII of the Civil Rights Act of 1964 prohibited discrimination in employment on the basis of sex as well as race, color, national origin, and religion. Nevertheless, women continued to be denied jobs because of their sex and were often sexually harassed at the workplace. In 1966, feminists who were angered by the lack of progress made by women and by the government’s lackluster enforcement of Title VII organized the National Organization for Women (NOW). NOW promoted workplace equality, including equal pay for women, and also called for the greater presence of women in public office, the professions, and graduate and professional degree programs. \n\n NOW also declared its support for the Equal Rights Amendment (ERA) , which mandated equal treatment for all regardless of sex. The ERA, written by Alice Paul and Crystal Eastman , was first proposed to Congress, unsuccessfully, in 1923. It was introduced in every Congress thereafter but did not pass both the House and the Senate until 1972. The amendment was then sent to the states for ratification with a deadline of March 22, 1979. Although many states ratified the amendment in 1972 and 1973, the ERA still lacked sufficient support as the deadline drew near. Opponents, including both women and men, argued that passage would subject women to military conscription and deny them alimony and custody of their children should they divorce. 73 In 1978, Congress voted to extend the deadline for ratification to June 30, 1982. Even with the extension, however, the amendment failed to receive the support of the required thirty-eight states; by the time the deadline arrived, it had been ratified by only thirty-five, some of those had rescinded their ratifications, and no new state had ratified the ERA during the extension period ( Figure 5.13 ). \n\n Although the ERA failed to be ratified, Title IX of the United States Education Amendments of 1972 passed into law as a federal statute (not as an amendment, as the ERA was meant to be). Title IX applies to all educational institutions that receive federal aid and prohibits discrimination on the basis of sex in academic programs, dormitory space, health-care access, and school activities including sports. Thus, if a school receives federal aid, it cannot spend more funds on programs for men than on programs for women. \n\n CONTINUING CHALLENGES FOR WOMEN \n\n There is no doubt that women have made great progress since the Seneca Falls Convention. Today, more women than men attend college, and they are more likely than men to graduate. 74 Women are represented in all the professions, and approximately half of all law and medical school students are women. 75 Women have held Cabinet positions and have been elected to Congress. They have run for president and vice president, and three female justices currently serve on the Supreme Court. Women are also represented in all branches of the military and can serve in combat. As a result of the 1973 Supreme Court decision in Roe v. Wade , women now have legal access to abortion. 76 \n\n Nevertheless, women are still underrepresented in some jobs and are less likely to hold executive positions than are men. Many believe the glass ceiling , an invisible barrier caused by discrimination, prevents women from rising to the highest levels of American organizations, including corporations, governments, academic institutions, and religious groups. Women earn less money than men for the same work. As of 2014, fully employed women earned seventy-nine cents for every dollar earned by a fully employed man. 77 Women are also more likely to be single parents than are men. 78 As a result, more women live below the poverty line than do men, and, as of 2012, households headed by single women are twice as likely to live below the poverty line than those headed by single men. 79 Women remain underrepresented in elective offices. As of April 2016, women held only about 20 percent of seats in Congress and only about 25 percent of seats in state legislatures. 80 Women remain subject to sexual harassment in the workplace and are more likely than men to be the victims of domestic violence. Approximately one-third of all women have experienced domestic violence; one in five women is assaulted during her college years. 81 \n\n Many in the United States continue to call for a ban on abortion, and states have attempted to restrict women’s access to the procedure. For example, many states have required abortion clinics to meet the same standards set for hospitals, such as corridor size and parking lot capacity, despite lack of evidence regarding the benefits of such standards. Abortion clinics, which are smaller than hospitals, often cannot meet such standards. Other restrictions include mandated counseling before the procedure and the need for minors to secure parental permission before obtaining abortion services. 82 Whole Woman’s Health v. Hellerstedt (2016) cited the lack of evidence for the benefit of larger clinics and further disallowed two Texas laws that imposed special requirements on doctors in order to perform abortions. 83 Furthermore, the federal government will not pay for abortions for low-income women except in cases of rape or incest or in situations in which carrying the fetus to term would endanger the life of the mother. 84 To address these issues, many have called for additional protections for women. These include laws mandating equal pay for equal work. According to the doctrine of comparable worth , people should be compensated equally for work requiring comparable skills, responsibilities, and effort. Thus, even though women are underrepresented in certain fields, they should receive the same wages as men if performing jobs requiring the same level of accountability, knowledge, skills, and/or working conditions, even though the specific job may be different. \n\n For example, garbage collectors are largely male. The chief job requirements are the ability to drive a sanitation truck and to lift heavy bins and toss their contents into the back of truck. The average wage for a garbage collector is $15.34 an hour. 85 Daycare workers are largely female, and the average pay is $9.12 an hour. 86 However, the work arguably requires more skills and is a more responsible position. Daycare workers must be able to feed, clean, and dress small children; prepare meals for them; entertain them; give them medicine if required; and teach them basic skills. They must be educated in first aid and assume responsibility for the children’s safety. In terms of the skills and physical activity required and the associated level of responsibility of the job, daycare workers should be paid at least as much as garbage collectors and perhaps more. Women’s rights advocates also call for stricter enforcement of laws prohibiting sexual harassment, and for harsher punishment, such as mandatory arrest, for perpetrators of domestic violence. \n\n Insider Perspective Harry Burn and the Tennessee General Assembly In 1918, the proposed Nineteenth Amendment to the Constitution, extending the right to vote to all adult female citizens of the United States, was passed by both houses of Congress and sent to the states for ratification. Thirty-six votes were needed. Throughout 1918 and 1919, the Amendment dragged through legislature after legislature as pro- and anti-suffrage advocates made their arguments. By the summer of 1920, only one more state had to ratify it before it became law. The Amendment passed through Tennessee’s state Senate and went to its House of Representatives. Arguments were bitter and intense. Pro-suffrage advocates argued that the amendment would reward women for their service to the nation during World War I and that women’s supposedly greater morality would help to clean up politics. Those opposed claimed women would be degraded by entrance into the political arena and that their interests were already represented by their male relatives. On August 18, the amendment was brought for a vote before the House. The vote was closely divided, and it seemed unlikely it would pass. But as a young anti-suffrage representative waited for his vote to be counted, he remembered a note he had received from his mother that day. In it, she urged him, “Hurrah and vote for suffrage!” At the last minute, Harry Burn abruptly changed his ballot. The amendment passed the House by one vote, and eight days later, the Nineteenth Amendment was added to the Constitution. \n\n How are women perceived in politics today compared to the 1910s? What were the competing arguments for Harry Burn’s vote? \n\n Link to Learning \n\n The website for the Women’s National History Project contains a variety of resources for learning more about the women’s rights movement and women’s history. It features a history of the women’s movement, a “This Day in Women’s History” page, and quizzes to test your knowledge. \n5.4 Civil Rights for Indigenous Groups: Native Americans, Alaskans, and Hawaiians \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Outline the history of discrimination against Native Americans \n\n Describe the expansion of Native American civil rights from 1960 to 1990 \n\n Discuss the persistence of problems Native Americans face today \n\n Native Americans have long suffered the effects of segregation and discrimination imposed by the U.S. government and the larger white society. Ironically, Native Americans were not granted the full rights and protections of U.S. citizenship until long after African Americans and women were, with many having to wait until the Nationality Act of 1940 to become citizens. 87 This was long after the passage of the Fourteenth Amendment in 1868, which granted citizenship to African Americans but not, the Supreme Court decided in Elk v. Wilkins (1884), to Native Americans. 88 White women had been citizens of the United States since its very beginning even though they were not granted the full rights of citizenship. Furthermore, Native Americans are the only group of Americans who were forcibly removed en masse from the lands on which they and their ancestors had lived so that others could claim this land and its resources. This issue remains relevant today as can be seen in the recent protests of the Dakota Access Pipeline, which have led to intense confrontations between those in charge of the pipeline and Native Americans. NATIVE AMERICANS LOSE THEIR LAND AND THEIR RIGHTS \n\n From the very beginning of European settlement in North America, Native Americans were abused and exploited. Early British settlers attempted to enslave the members of various tribes, especially in the southern colonies and states. 89 Following the American Revolution, the U.S. government assumed responsibility for conducting negotiations with Indian tribes, all of which were designated as sovereign nations, and regulating commerce with them. Because Indians were officially regarded as citizens of other nations, they were denied U.S. citizenship. 90 \n\n As white settlement spread westward over the course of the nineteenth century, Indian tribes were forced to move from their homelands. Although the federal government signed numerous treaties guaranteeing Indians the right to live in the places where they had traditionally farmed, hunted, or fished, land-hungry white settlers routinely violated these agreements and the federal government did little to enforce them. 91 \n\n In 1830, Congress passed the Indian Removal Act , which forced Native Americans to move west of the Mississippi River. 92 Not all tribes were willing to leave their land, however. The Cherokee in particular resisted, and in the 1820s, the state of Georgia tried numerous tactics to force them from their territory. Efforts intensified in 1829 after gold was discovered there. Wishing to remain where they were, the tribe sued the state of Georgia. 93 In 1831, the Supreme Court decided in Cherokee Nation v. Georgia that Indian tribes were not sovereign nations, but also that tribes were entitled to their ancestral lands and could not be forced to move from them. 94 \n\n The next year, in Worcester v. Georgia , the Court ruled that whites could not enter tribal lands without the tribe’s permission. White Georgians, however, refused to abide by the Court’s decision, and President Andrew Jackson , a former Indian fighter, refused to enforce it. 95 Between 1831 and 1838, members of several southern tribes, including the Cherokees, were forced by the U.S. Army to move west along routes shown in Figure 5.14 . The forced removal of the Cherokees to Oklahoma Territory, which had been set aside for settlement by displaced tribes and designated Indian Territory, resulted in the death of one-quarter of the tribe’s population. 96 The Cherokees remember this journey as the Trail of Tears . \n\n By the time of the Civil War, most Indian tribes had been relocated west of the Mississippi. However, once large numbers of white Americans and European immigrants had also moved west after the Civil War, Native Americans once again found themselves displaced. They were confined to reservations, which are federal lands set aside for their use where non-Indians could not settle. Reservation land was usually poor, however, and attempts to farm or raise livestock, not traditional occupations for most western tribes anyway, often ended in failure. Unable to feed themselves, the tribes became dependent on the Bureau of Indian Affairs (BIA) in Washington, DC, for support. Protestant missionaries were allowed to “adopt” various tribes, to convert them to Christianity and thus speed their assimilation. In an effort to hasten this process, Indian children were taken from their parents and sent to boarding schools, many of them run by churches, where they were forced to speak English and abandon their traditional cultures. 97 \n\n In 1887, the Dawes Severalty Act , another effort to assimilate Indians to white society, divided reservation lands into individual allotments. Native Americans who accepted these allotments and agreed to sever tribal ties were also given U.S. citizenship. All lands remaining after the division of reservations into allotments were offered for sale by the federal government to white farmers and ranchers. As a result, Indians swiftly lost control of reservation land. 98 In 1898, the Curtis Act dealt the final blow to Indian sovereignty by abolishing all tribal governments. 99 \n\n THE FIGHT FOR NATIVE AMERICAN RIGHTS \n\n As Indians were removed from their tribal lands and increasingly saw their traditional cultures being destroyed over the course of the nineteenth century, a movement to protect their rights began to grow. Sarah Winnemucca ( Figure 5.15 ), member of the Paiute tribe, lectured throughout the east in the 1880s in order to acquaint white audiences with the injustices suffered by the western tribes. 100 Lakota physician Charles Eastman ( Figure 5.15 ) also worked for Native American rights. In 1924, the Indian Citizenship Act granted citizenship to all Native Americans born after its passage. Native Americans born before the act took effect, who had not already become citizens as a result of the Dawes Severalty Act or service in the army in World War I, had to wait until the Nationality Act of 1940 to become citizens. In 1934, Congress passed the Indian Reorganization Act , which ended the division of reservation land into allotments. It returned to Native American tribes the right to institute self-government on their reservations, write constitutions, and manage their remaining lands and resources. It also provided funds for Native Americans to start their own businesses and attain a college education. 101 \n\n Despite the Indian Reorganization Act, conditions on the reservations did not improve dramatically. Most tribes remained impoverished, and many Native Americans, despite the fact that they were now U.S. citizens, were denied the right to vote by the states in which they lived. States justified this violation of the Fifteenth Amendment by claiming that Native Americans might be U.S. citizens but were not state residents because they lived on reservations. Other states denied Native Americans voting rights if they did not pay taxes. 102 Despite states’ actions, the federal government continued to uphold the rights of tribes to govern themselves. Federal concern for tribal sovereignty was part of an effort on the government’s part to end its control of, and obligations to, Indian tribes. 103 \n\n In the 1960s, a modern Native American civil rights movement, inspired by the African American civil rights movement, began to grow. In 1969, a group of Native American activists from various tribes, part of a new Pan-Indian movement, took control of Alcatraz Island in San Francisco Bay, which had once been the site of a federal prison. Attempting to strike a blow for Red Power, the power of Native Americans united by a Pan-Indian identity and demanding federal recognition of their rights, they maintained control of the island for more than a year and a half. They claimed the land as compensation for the federal government’s violation of numerous treaties and offered to pay for it with beads and trinkets. In January 1970, some of the occupiers began to leave the island. Some may have been disheartened by the accidental death of the daughter of one of the activists. In May 1970, all electricity and telephone service to the island was cut off by the federal government, and more of the occupiers began to leave. In June, the few people remaining on the island were removed by the government. Though the goals of the activists were not achieved, the occupation of Alcatraz had brought national attention to the concerns of Native American activists. 104 \n\n In 1973, members of the American Indian Movement (AIM) , a more radical group than the occupiers of Alcatraz, temporarily took over the offices of the Bureau of Indian Affairs in Washington, DC. The following year, members of AIM and some two hundred Oglala Lakota supporters occupied the town of Wounded Knee on the Lakota tribe’s Pine Ridge Reservation in South Dakota, the site of an 1890 massacre of Lakota men, women, and children by the U.S. Army ( Figure 5.16 ). Many of the Oglala were protesting the actions of their half-white tribal chieftain, who they claimed had worked too closely with the BIA. The occupiers also wished to protest the failure of the Justice Department to investigate acts of white violence against Lakota tribal members outside the bounds of the reservation. \n\n The occupation led to a confrontation between the Native American protestors and the FBI and U.S. Marshals. Violence erupted; two Native American activists were killed, and a marshal was shot ( Figure 5.16 ). After the second death, the Lakota called for an end to the occupation and negotiations began with the federal government. Two of AIM’s leaders, Russell Means and Dennis Banks, were arrested, but the case against them was later dismissed. 105 Violence continued on the Pine Ridge Reservation for several years after the siege; the reservation had the highest per capita murder rate in the United States. Two FBI agents were among those who were killed. The Oglala blamed the continuing violence on the federal government. 106 \n\n Link to Learning \n\n The official website of the American Indian Movement provides information about ongoing issues in Native American communities in both North and South America. \n\n The current relationship between the U.S. government and Native American tribes was established by the Indian Self-Determination and Education Assistance Act of 1975. Under the act, tribes assumed control of programs that had formerly been controlled by the BIA, such as education and resource management, and the federal government provided the funding. 107 Many tribes have also used their new freedom from government control to legalize gambling and to open casinos on their reservations. Although the states in which these casinos are located have attempted to control gaming on Native American lands, the Supreme Court and the Indian Gaming Regulatory Act of 1988 have limited their ability to do so. 108 The 1978 American Indian Religious Freedom Act granted tribes the right to conduct traditional ceremonies and rituals, including those that use otherwise prohibited substances like peyote cactus and eagle bones, which can be procured only from vulnerable or protected species. 109 \n\n ALASKA NATIVES AND NATIVE HAWAIIANS REGAIN SOME RIGHTS \n\n Alaska Natives and Native Hawaiians suffered many of the same abuses as Native Americans, including loss of land and forced assimilation. Following the discovery of oil in Alaska, however, the state, in an effort to gain undisputed title to oil rich land, settled the issue of Alaska Natives’ land claims with the passage of the Alaska Native Claims Settlement Act in 1971. According to the terms of the act, Alaska Natives received 44 million acres of resource-rich land and more than $900 million in cash in exchange for relinquishing claims to ancestral lands to which the state wanted title. 110 \n\n Native Hawaiians also lost control of their land—nearly two million acres—through the overthrow of the Hawaiian monarchy in 1893 and the subsequent formal annexation of the Hawaiian Islands by the United States in 1898. The indigenous population rapidly decreased in number, and white settlers tried to erase all trace of traditional Hawaiian culture. Two acts passed by Congress in 1900 and 1959, when the territory was granted statehood, returned slightly more than one million acres of federally owned land to the state of Hawaii. The state was to hold it in trust and use profits from the land to improve the condition of Native Hawaiians. 111 In September 2015, the U.S. Department of Interior, the same department that contains the Bureau of Indian Affairs, created guidelines for Native Hawaiians who wish to govern themselves in a relationship with the federal government similar to that established with Native American and Alaska Native tribes. Such a relationship would grant Native Hawaiians power to govern themselves while remaining U.S. citizens. Voting began in fall 2015 for delegates to a constitutional convention that would determine whether or not such a relationship should exist between Native Hawaiians and the federal government. 112 When non-Native Hawaiians and some Native Hawaiians brought suit on the grounds that, by allowing only Native Hawaiians to vote, the process discriminated against members of other ethnic groups, a federal district court found the election to be legal. However, the Supreme Court has ordered that votes not be counted until an appeal of the lower court’s decision be heard by the Ninth U.S. Circuit Court of Appeals. 113 \n\n Despite significant advances, American Indians, Alaska Natives, and Native Hawaiians still trail behind U.S. citizens of other ethnic backgrounds in many important areas. These groups continue to suffer widespread poverty and high unemployment. Some of the poorest counties in the United States are those in which Native American reservations are located. These minorities are also less likely than white Americans, African Americans, or Asian Americans to complete high school or college. 114 Many American Indian and Alaskan tribes endure high rates of infant mortality, alcoholism, and suicide. 115 Native Hawaiians are also more likely to live in poverty than whites in Hawaii, and they are more likely than white Hawaiians to be homeless or unemployed. 116 \n5.5 Equal Protection for Other Groups \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Discuss the discrimination faced by Hispanic/Latino Americans and Asian Americans \n\n Describe the influence of the African American civil rights movement on Hispanic/Latino, Asian American, and LGBT civil rights movements \n\n Describe federal actions to improve opportunities for people with disabilities \n\n Describe discrimination faced by religious minorities \n\n Many groups in American society have faced and continue to face challenges in achieving equality, fairness, and equal protection under the laws and policies of the federal government and/or the states. Some of these groups are often overlooked because they are not as large of a percentage of the U.S. population as women or African Americans, and because organized movements to achieve equality for them are relatively young. This does not mean, however, that the discrimination they face has not been as longstanding or as severe. \n\n HISPANIC/LATINO CIVIL RIGHTS \n\n Hispanics and Latinos in the United States have faced many of the same problems as African Americans and Native Americans. Although the terms Hispanic and Latino are often used interchangeably, they are not the same. Hispanic usually refers to native speakers of Spanish. Latino refers to people who come from, or whose ancestors came from, Latin America. Not all Hispanics are Latinos. Latinos may be of any race or ethnicity; they may be of European, African, Native American descent, or they may be of mixed ethnic background. Thus, people from Spain are Hispanic but are not Latino. 117 \n\n Many Latinos became part of the U.S. population following the annexation of Texas by the United States in 1845 and of California, Arizona, New Mexico, Nevada, Utah, and Colorado following the War with Mexico in 1848. Most were subject to discrimination and could find employment only as poorly paid migrant farm workers, railroad workers, and unskilled laborers. 118 The Spanish-speaking population of the United States increased following the Spanish-American War in 1898 with the incorporation of Puerto Rico as a U.S. territory. In 1917, during World War I, the Jones Act granted U.S. citizenship to Puerto Ricans. \n\n In the early twentieth century, waves of violence aimed at Mexicans and Mexican Americans swept the Southwest. Mexican Americans in Arizona and in parts of Texas were denied the right to vote, which they had previously possessed, and Mexican American children were barred from attending Anglo-American schools. During the Great Depression of the 1930s, Mexican immigrants and many Mexican Americans, both U.S.-born and naturalized citizens, living in the Southwest and Midwest were deported by the government so that Anglo-Americans could take the jobs that they had once held. 119 When the United States entered World War II, however, Mexicans were invited to immigrate to the United States as farmworkers under the Bracero ( bracero meaning “manual laborer” in Spanish) Program to make it possible for these American men to enlist in the armed services. 120 \n\n Mexican Americans and Puerto Ricans did not passively accept discriminatory treatment, however. In 1903, Mexican farmworkers joined with Japanese farmworkers, who were also poorly paid, to form the first union to represent agricultural laborers. In 1929, Latino civil rights activists formed the League of United Latin American Citizens (LULAC) to protest against discrimination and to fight for greater rights for Latinos. 121 \n\n Just as in the case of African Americans, however, true civil rights advances for Hispanics and Latinos did not take place until the end of World War II. Hispanic and Latino activists targeted the same racist practices as did African Americans and used many of the same tactics to end them. In 1946, Mexican American parents in California, with the assistance of the NAACP, sued several California school districts that forced Mexican and Mexican American children to attend segregated schools. In the case of Mendez v. Westminster (1947), the Court of Appeals for the Ninth Circuit Court held that the segregation of Mexican and Mexican American students into separate schools was unconstitutional. 122 \n\n Although Latinos made some civil rights advances in the decades following World War II, discrimination continued. Alarmed by the large number of undocumented Mexicans crossing the border into the United States in the 1950s, the United States government began Operation Wetback ( wetback is a derogatory term for Mexicans living unofficially in the United States). From 1953 to 1958, more than three million Mexican immigrants, and some Mexican Americans as well, were deported from California, Texas, and Arizona. 123 To limit the entry of Hispanic and Latino immigrants to the United States, in 1965 Congress imposed an immigration quota of 120,000 newcomers from the Western Hemisphere. \n\n At the same time that the federal government sought to restrict Hispanic and Latino immigration to the United States, the Mexican American civil rights movement grew stronger and more radical, just as the African American civil rights movement had done. While African Americans demanded Black Power and called for Black Pride, young Mexican American civil rights activists called for Brown Power and began to refer to themselves as Chicano s , a term disliked by many older, conservative Mexican Americans, in order to stress their pride in their hybrid Spanish-Native American cultural identity. 124 Demands by Mexican American activists often focused on improving education for their children, and they called upon school districts to hire teachers and principals who were bilingual in English and Spanish, to teach Mexican and Mexican American history, and to offer instruction in both English and Spanish for children with limited ability to communicate in English. 125 \n\n Milestone East L.A. Student Walkouts In March 1968, Chicano students at five high schools in East Los Angeles went on strike to demand better education for students of Mexican ancestry. Los Angeles schools did not allow Latino students to speak Spanish in class and gave no place to study Mexican history in the curriculum. Guidance counselors also encouraged students, regardless of their interests or ability, to pursue vocational careers instead of setting their sights on college. Some students were placed in classes for the mentally challenged even though they were of normal intelligence. As a result, the dropout rate among Mexican American students was very high. School administrators refused to meet with the student protestors to discuss their grievances. After a week, police were sent in to end the strike. Thirteen of the organizers of the walkout were arrested and charged with conspiracy to disturb the peace. After Sal Castro, a teacher who had led the striking students, was dismissed from his job, activists held a sit-in at school district headquarters until Castro was reinstated. Student protests spread across the Southwest, and in response many schools did change. That same year, Congress passed the Bilingual Education Act , which required school districts with large numbers of Hispanic or Latino students to provide instruction in Spanish. 126 \n\n Bilingual education remains controversial, even among Hispanics and Latinos. What are some arguments they might raise both for and against it? Are these different from arguments coming from whites? \n\n Mexican American civil rights leaders were active in other areas as well. Throughout the 1960s, Cesar Chavez and Dolores Huerta fought for the rights of Mexican American agricultural laborers through their organization, the United Farm Workers (UFW), a union for migrant workers they founded in 1962. Chavez, Huerta, and the UFW proclaimed their solidarity with Filipino farm workers by joining them in a strike against grape growers in Delano, California, in 1965. Chavez consciously adopted the tactics of the African American civil rights movement. In 1965, he called upon all U.S. consumers to boycott California grapes ( Figure 5.17 ), and in 1966, he led the UFW on a 300-mile march to Sacramento, the state capital, to bring the state farm workers’ problems to the attention of the entire country. The strike finally ended in 1970 when the grape growers agreed to give the pickers better pay and benefits. 127 \n\n As Latino immigration to the United States increased in the late twentieth and early twenty-first centuries, discrimination also increased in many places. In 1994, California voters passed Proposition 187 . The proposition sought to deny non-emergency health services, food stamps, welfare, and Medicaid to undocumented immigrants. It also banned children from attending public school unless they could present proof that they and their parents were legal residents of the United States. A federal court found it unconstitutional in 1997 on the grounds that the law’s intention was to regulate immigration, a power held only by the federal government. 128 \n\n In 2005, discussion began in Congress on proposed legislation that would make it a felony to enter the United States illegally or to give assistance to anyone who had done so. Although the bill quickly died, on May 1, 2006, hundreds of thousands of people, primarily Latinos, staged public demonstrations in major U.S. cities, refusing to work or attend school for one day. 129 The protestors claimed that people seeking a better life should not be treated as criminals and that undocumented immigrants already living in the United States should have the opportunity to become citizens. \n\n Following the failure to make undocumented immigration a felony under federal law, several states attempted to impose their own sanctions on illegal immigration. In April 2010, Arizona passed a law that made illegal immigration a state crime. The law also forbade undocumented immigrants from seeking work and allowed law enforcement officers to arrest people suspected of being in the U.S. illegally. Thousands protested the law, claiming that it encouraged racial profiling. In 2012, in Arizona v. United States , the U.S. Supreme Court struck down those provisions of the law that made it a state crime to reside in the United States illegally, forbade undocumented immigrants to take jobs, and allowed the police to arrest those suspected of being illegal immigrants. 130 The court, however, upheld the authority of the police to ascertain the immigration status of someone suspected of being an undocumented alien if the person had been stopped or arrested by the police for other reasons. 131 \n\n Today, Latinos constitute the largest minority group in the United States. They also have one of the highest birth rates of any ethnic group. 132 Although Hispanics lag behind whites in terms of income and high school graduation rates, they are enrolling in college at higher rates than whites. 133 Topics that remain at the forefront of public debate today include immigration reform, the DREAM Act (a proposal for granting undocumented immigrants permanent residency in stages), and court action on President Obama’s executive orders on immigration. \n\n ASIAN AMERICAN CIVIL RIGHTS \n\n Because Asian Americans are often stereotypically regarded as “the model minority” (because it is assumed they are generally financially successful and do well academically), it is easy to forget that they have also often been discriminated against and denied their civil rights. Indeed, in the nineteenth century, Asians were among the most despised of all immigrant groups and were often subjected to the same laws enforcing segregation and forbidding interracial marriage as were African Americans and American Indians. \n\n The Chinese were the first large group of Asians to immigrate to the United States. They arrived in large numbers in the mid-nineteenth century to work in the mining industry and on the Central Pacific Railroad. Others worked as servants or cooks or operated laundries. Their willingness to work for less money than whites led white workers in California to call for a ban on Chinese immigration. In 1882, Congress passed the Chinese Exclusion Act , which prevented Chinese from immigrating to the United States for ten years and prevented Chinese already in the country from becoming citizens ( Figure 5.18 ). In 1892, the Geary Act extended the ban on Chinese immigration for another ten years. In 1913, California passed a law preventing all Asians, not just the Chinese, from owning land. With the passage of the Immigration Act of 1924, all Asians, with the exception of Filipinos, were prevented from immigrating to the United States or becoming naturalized citizens. Laws in several states barred marriage between Chinese and white Americans, and some cities with large Asian populations required Asian children to attend segregated schools. 134 \n\n During World War II, citizens of Japanese descent living on the West Coast, whether naturalized immigrants or Japanese Americans born in the United States, were subjected to the indignity of being removed from their communities and interned under Executive Order 9066 ( Figure 5.19 ). The reason was fear that they might prove disloyal to the United States and give assistance to Japan. Although Italians and Germans suspected of disloyalty were also interned by the U.S. government, only the Japanese were imprisoned solely on the basis of their ethnicity. None of the more than 110,000 Japanese and Japanese Americans internees was ever found to have committed a disloyal act against the United States, and many young Japanese American men served in the U.S. army during the war. 135 Although Japanese American Fred Korematsu challenged the right of the government to imprison law-abiding citizens, the Supreme Court decision in the 1944 case of Korematsu v. United States upheld the actions of the government as a necessary precaution in a time of war. 136 When internees returned from the camps after the war was over, many of them discovered that the houses, cars, and businesses they had left behind, often in the care of white neighbors, had been sold or destroyed. 137 \n\n Link to Learning \n\n Explore the resources at Japanese American Internment and Digital History to learn more about experiences of Japanese Americans during World War II. \n\n The growth of the African American, Chicano, and Native American civil rights movements in the 1960s inspired many Asian Americans to demand their own rights. Discrimination against Asian Americans, regardless of national origin, increased during the Vietnam War. Ironically, violence directed indiscriminately against Chinese, Japanese, Koreans, and Vietnamese caused members of these groups to unite around a shared pan-Asian identity, much as Native Americans had in the Pan-Indian movement. In 1968, students of Asian ancestry at the University of California at Berkeley formed the Asian American Political Alliance . Asian American students also joined Chicano, Native American, and African American students to demand that colleges offer ethnic studies courses. 138 In 1974, in the case of Lau v. Nichols , Chinese American students in San Francisco sued the school district, claiming its failure to provide them with assistance in learning English denied them equal educational opportunities. 139 The Supreme Court found in favor of the students. \n\n The Asian American movement is no longer as active as other civil rights movements are. Although discrimination persists, Americans of Asian ancestry are generally more successful than members of other ethnic groups. They have higher rates of high school and college graduation and higher average income than other groups. 140 Although educational achievement and economic success do not protect them from discrimination, it does place them in a much better position to defend their rights. \n\n THE FIGHT FOR CIVIL RIGHTS IN THE LGBT COMMUNITY \n\n Laws against homosexuality, which was regarded as a sin and a moral failing, existed in most states throughout the nineteenth and twentieth centuries. By the late nineteenth century, homosexuality had come to be regarded as a form of mental illness as well as a sin, and gay men were often erroneously believed to be pedophiles. 141 As a result, lesbians, gay men, bisexuals, and transgender people, collectively known as the LGBT community, had to keep their sexual orientation hidden or “closeted.” Secrecy became even more important in the 1950s, when fear of gay men increased and the federal government believed they could be led into disloyal acts either as a result of their “moral weakness” or through blackmail by Soviet agents. As a result, many men lost or were denied government jobs. Fears of lesbians also increased after World War II as U.S. society stressed conformity to traditional gender roles and the importance of marriage and childrearing. 142 \n\n The very secrecy in which lesbian, gay, bisexual, and transgender people had to live made it difficult for them to organize to fight for their rights as other, more visible groups had done. Some organizations did exist, however. The Mattachine Society , established in 1950, was one of the first groups to champion the rights of gay men. Its goal was to unite gay men who otherwise lived in secrecy and to fight against abuse. The Mattachine Society often worked with the Daughters of Bilitis , a lesbian rights organization. Among the early issues targeted by the Mattachine Society was police entrapment of male homosexuals. 143 \n\n In the 1960s, the gay and lesbian rights movements began to grow more radical, in a manner similar to other civil rights movements. In 1962, gay Philadelphians demonstrated in front of Independence Hall. In 1966, transgender prostitutes who were tired of police harassment rioted in San Francisco. In June 1969, gay men, lesbians, and transgender people erupted in violence when New York City police attempted to arrest customers at a gay bar in Greenwich Village called the Stonewall Inn . The patrons’ ability to resist arrest and fend off the police inspired many members of New York’s LGBT community, and the riots persisted over several nights. New organizations promoting LGBT rights that emerged after Stonewall were more radical and confrontational than the Mattachine Society and the Daughters of Bilitis had been. These groups, like the Gay Activists Alliance and the Gay Liberation Front , called not just for equality before the law and protection against abuse but also for “liberation,” Gay Power, and Gay Pride. 144 \n\n Although LGBT people gained their civil rights later than many other groups, changes did occur beginning in the 1970s, remarkably quickly when we consider how long other minority groups had fought for their rights. In 1973, the American Psychological Association ended its classification of homosexuality as a mental disorder. In 1994, the U.S. military adopted the policy of “Don’t ask, don’t tell.” This act, Department of Defense Directive 1304.26 , officially prohibited discrimination against suspected gays, lesbians, and bisexuals by the U.S. military. It also prohibited superior officers from asking about or investigating the sexual orientation of those below them in rank. 145 However, those gays, lesbians, and bisexuals who spoke openly about their sexual orientation were still subject to dismissal because it remained illegal for anyone except heterosexuals to serve in the armed forces. The policy ended in 2011, and now gays, lesbians, and bisexuals may serve openly in the military. 146 In 2006, in the case of Lawrence v. Texas , the Supreme Court ruled unconstitutional state laws that criminalized sexual intercourse between consenting adults of the same sex. 147 \n\n Beginning in 2000, several states made it possible for same-sex couples to enter into legal relationships known as civil unions or domestic partnerships. These arrangements extended many of the same protections enjoyed by heterosexual married couples to same-sex couples. LGBT activists, however, continued to fight for the right to marry. Same-sex marriages would allow partners to enjoy exactly the same rights as married heterosexual couples and accord their relationships the same dignity and importance. In 2004, Massachusetts became the first state to grant legal status to same-sex marriage. Other states quickly followed. This development prompted a backlash among many religious conservatives, who considered homosexuality a sin and argued that allowing same-sex couples to marry would lessen the value and sanctity of heterosexual marriage. Many states passed laws banning same-sex marriage, and many gay and lesbian couples challenged these laws, successfully, in the courts. Finally, in Obergefell v. Hodges , the Supreme Court overturned state bans and made same-sex marriage legal throughout the United States on June 26, 2015 ( Figure 5.20 ). 148 \n\n The legalization of same-sex marriage throughout the United States led some people to feel their religious beliefs were under attack, and many religiously conservative business owners have refused to acknowledge LBGT rights or the legitimacy of same-sex marriages. Following swiftly upon the heels of the Obergefell ruling, the Indiana legislature passed a Religious Freedom Restoration Act (RFRA). Congress had already passed such a law in 1993; it was intended to extend protection to minority religions, such as by allowing rituals of the Native American Church. However, the Supreme Court in City of Boerne v. Flores (1997) ruled that the 1993 law applied only to the federal government and not to state governments. 149 Thus several state legislatures later passed their own Religious Freedom Restoration Acts. These laws state that the government cannot “substantially burden an individual’s exercise of religion” unless it would serve a “compelling governmental interest” to do so. They allow individuals, which also include businesses and other organizations, to discriminate against others, primarily same-sex couples and LGBT people, if the individual’s religious beliefs are opposed to homosexuality. \n\n LGBT Americans still encounter difficulties in other areas as well. Discrimination continues in housing and employment, although federal courts are increasingly treating employment discrimination against transgender people as a form of sex discrimination prohibited by the Civil Rights Act of 1964. The federal Department of Housing and Urban Development has also indicated that refusing to rent or sell homes to transgendered people may be considered sex discrimination. 150 Violence against members of the LGBT community remains a serious problem; this violence occurs on the streets and in their homes. 151 The enactment of the Matthew Shepard and James Byrd Jr. Hate Crimes Prevention Act, also known as the Matthew Shepard Act , in 2009 made it a federal hate crime to attack someone based on his or her gender, gender identity, sexual orientation, or disability and made it easier for federal, state, and local authorities to investigate hate crimes, but it has not necessarily made the world safer for LGBT Americans. \n\n CIVIL RIGHTS AND THE AMERICANS WITH DISABILITIES ACT \n\n People with disabilities make up one of the last groups whose civil rights have been recognized. For a long time, they were denied employment and access to public education, especially if they were mentally or developmentally challenged. Many were merely institutionalized. A eugenics movement in the United States in the late nineteenth and early to mid-twentieth centuries sought to encourage childbearing among physically and mentally fit whites and discourage it among those with physical or mental disabilities. Many states passed laws prohibiting marriage among people who had what were believed to be hereditary “defects.” Among those affected were people who were blind or deaf, those with epilepsy, people with mental or developmental disabilities, and those suffering mental illnesses. In some states, programs existed to sterilize people considered “feeble minded” by the standards of the time, without their will or consent. 152 When this practice was challenged by a “feeble-minded” woman in a state institution in Virginia, the Supreme Court, in the 1927 case of Buck v. Bell , upheld the right of state governments to sterilize those people believed likely to have children who would become dependent upon public welfare. 153 Some of these programs persisted into the 1970s, as Figure 5.21 shows. 154 \n\n By the 1970s, however, concern for extending equal opportunities to all led to the passage of two important acts by Congress. In 1973, the Rehabilitation Act made it illegal to discriminate against people with disabilities in federal employment or in programs run by federal agencies or receiving federal funding. This was followed by the Education for all Handicapped Children Act of 1975, which required public schools to educate children with disabilities. The act specified that schools consult with parents to create a plan tailored for each child’s needs that would provide an educational experience as close as possible to that received by other children. \n\n In 1990, the Americans with Disabilities Act (ADA) greatly expanded opportunities and protections for people of all ages with disabilities. It also significantly expanded the categories and definition of disability. The ADA prohibits discrimination in employment based on disability. It also requires employers to make reasonable accommodations available to workers who need them. Finally, the ADA mandates that public transportation and public accommodations be made accessible to those with disabilities. The Act was passed despite the objections of some who argued that the cost of providing accommodations would be prohibitive for small businesses. \n\n Link to Learning \n\n The community of people with disabilities is well organized in the twenty-first century, as evidenced by the considerable network of disability rights organizations in the United States. \n\n THE RIGHTS OF RELIGIOUS MINORITIES \n\n The right to worship as a person chooses was one of the reasons for the initial settlement of the United States. Thus, it is ironic that many people throughout U.S. history have been denied their civil rights because of their status as members of a religious minority. Beginning in the early nineteenth century with the immigration of large numbers of Irish Catholics to the United States, anti-Catholicism became a common feature of American life and remained so until the mid-twentieth century. Catholic immigrants were denied jobs, and in the 1830s and 1840s anti-Catholic literature accused Catholic priests and nuns of committing horrific acts. Anti-Mormon sentiment was also quite common, and Mormons were accused of kidnapping women and building armies for the purpose of dominating their non-Mormon neighbors. At times, these fears led to acts of violence. A convent in Charlestown, Massachusetts, was burned to the ground in 1834. 155 In 1844, Joseph Smith, the founder of the Mormon religion, and his brother were murdered by a mob in Illinois. 156 \n\n For many years, American Jews faced discrimination in employment, education, and housing based on their religion. Many of the restrictive real estate covenants that prohibited people from selling their homes to African Americans also prohibited them from selling to Jews, and a “gentlemen’s agreement” among the most prestigious universities in the United States limited the number of Jewish students accepted. Indeed, a tradition of confronting discrimination led many American Jews to become actively involved in the civil rights movements for women and African Americans. 157 \n\n Today, open discrimination against Jews in the United States is less common, although anti-Semitic sentiments still remain. In the twenty-first century, especially after the September 11 attacks, Muslims are the religious minority most likely to face discrimination. Although Title VII of the Civil Rights Act of 1964 prevents employment discrimination on the basis of religion and requires employers to make reasonable accommodations so that employees can engage in religious rituals and practices, Muslim employees are often discriminated against. Often the source of controversy is the wearing of head coverings by observant Muslims, which some employers claim violates uniform policies or dress codes, even when non-Muslim coworkers are allowed to wear head coverings that are not part of work uniforms. 158 Hate crimes against Muslims have also increased since 9/11, and many Muslims believe they are subject to racial profiling by law enforcement officers who suspect them of being terrorists. 159 \n\n In another irony, many Christians have recently argued that they are being deprived of their rights because of their religious beliefs and have used this claim to justify their refusal to acknowledge the rights of others. The owner of Hobby Lobby Stores, for example, a conservative Christian, argued that his company’s health-care plan should not have to pay for contraception because his religious beliefs are opposed to the practice. In 2014, in the case of Burwell v. Hobby Lobby Stores, Inc. , the Supreme Court ruled in his favor. 160 As discussed earlier, many conservative Christians have also argued that they should not have to recognize same-sex marriages because they consider homosexuality to be a sin. "}}},{"rowIdx":84,"cells":{"bname":{"kind":"string","value":"u.s._history"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 5.1 Confronting the National Debt: The Aftermath of the French and Indian War \n\n The British Empire had gained supremacy in North America with its victory over the French in 1763. Almost all of the North American territory east of the Mississippi fell under Great Britain’s control, and British leaders took this opportunity to try to create a more coherent and unified empire after decades of lax oversight. Victory over the French had proved very costly, and the British government attempted to better regulate their expanded empire in North America. The initial steps the British took in 1763 and 1764 raised suspicions among some colonists about the intent of the home government. These suspicions would grow and swell over the coming years. \n\n 5.2 The Stamp Act and the Sons and Daughters of Liberty \n\n Though Parliament designed the 1765 Stamp Act to deal with the financial crisis in the Empire, it had unintended consequences. Outrage over the act created a degree of unity among otherwise unconnected American colonists, giving them a chance to act together both politically and socially. The crisis of the Stamp Act allowed colonists to loudly proclaim their identity as defenders of British liberty. With the repeal of the Stamp Act in 1766, liberty-loving subjects of the king celebrated what they viewed as a victory. \n\n 5.3 The Townshend Acts and Colonial Protest \n\n Like the Stamp Act in 1765, the Townshend Acts led many colonists to work together against what they perceived to be an unconstitutional measure, generating the second major crisis in British Colonial America. The experience of resisting the Townshend Acts provided another shared experience among colonists from diverse regions and backgrounds, while the partial repeal convinced many that liberty had once again been defended. Nonetheless, Great Britain’s debt crisis still had not been solved. \n\n 5.4 The Destruction of the Tea and the Coercive Acts \n\n The colonial rejection of the Tea Act, especially the destruction of the tea in Boston Harbor, recast the decade-long argument between British colonists and the home government as an intolerable conspiracy against liberty and an excessive overreach of parliamentary power. The Coercive Acts were punitive in nature, awakening the worst fears of otherwise loyal members of the British Empire in America. \n\n 5.5 Disaffection: The First Continental Congress and American Identity \n\n The First Continental Congress, which comprised elected representatives from twelve of the thirteen American colonies, represented a direct challenge to British authority. In its Declaration and Resolves, colonists demanded the repeal of all repressive acts passed since 1773. The delegates also recommended that the colonies raise militias, lest the British respond to the Congress’s proposed boycott of British goods with force. While the colonists still considered themselves British subjects, they were slowly retreating from British authority, creating their own de facto government via the First Continental Congress. "},"intro":{"kind":"string","value":" Chapter Outline 5.1 Confronting the National Debt: The Aftermath of the French and Indian War 5.2 The Stamp Act and the Sons and Daughters of Liberty 5.3 The Townshend Acts and Colonial Protest 5.4 The Destruction of the Tea and the Coercive Acts 5.5 Disaffection: The First Continental Congress and American Identity Introduction \n\n The Bostonians Paying the Excise-man, or Tarring and Feathering ( Figure 5.1 ), shows five Patriots tarring and feathering the Commissioner of Customs, John Malcolm, a sea captain, army officer, and staunch Loyalist . The print shows the Boston Tea Party, a protest against the Tea Act of 1773, and the Liberty Tree, an elm tree near Boston Common that became a rallying point against the Stamp Act of 1765. When the crowd threatened to hang Malcolm if he did not renounce his position as a royal customs officer, he reluctantly agreed and the protestors allowed him to go home. The scene represents the animosity toward those who supported royal authority and illustrates the high tide of unrest in the colonies after the British government imposed a series of imperial reform measures during the years 1763–1774. The government’s formerly lax oversight of the colonies ended as the architects of the British Empire put these new reforms in place. The British hoped to gain greater control over colonial trade and frontier settlement as well as to reduce the administrative cost of the colonies and the enormous debt left by the French and Indian War. Each step the British took, however, generated a backlash. Over time, imperial reforms pushed many colonists toward separation from the British Empire. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"Great Britain ’ s newly enlarged empire meant a greater financial burden , and the mushrooming debt from the war was a major cause of concern . <hl> The war nearly doubled the British national debt , from £ 75 million in 1756 to £ 133 million in 1763 . <hl> <hl> Interest payments alone consumed over half the national budget , and the continuing military presence in North America was a constant drain . <hl> The Empire needed more revenue to replenish its dwindling coffers . Those in Great Britain believed that British subjects in North America , as the major beneficiaries of Great Britain ’ s war for global supremacy , should certainly shoulder their share of the financial burden .","hl_sentences":"The war nearly doubled the British national debt , from £ 75 million in 1756 to £ 133 million in 1763 . Interest payments alone consumed over half the national budget , and the continuing military presence in North America was a constant drain .","question":{"cloze_format":"___ was a cause of the British National Debt in 1763.","normal_format":"Which of the following was a cause of the British National Debt in 1763?","question_choices":[" drought in Great Britain"," the French and Indian War"," the continued British military presence in the American colonies"," both B and C"],"question_id":"fs-idm24270480","question_text":"Which of the following was a cause of the British National Debt in 1763?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":" It strengthened enforcement of molasses smuggling laws. "},"bloom":null,"hl_context":"Grenville also pushed Parliament to pass the Sugar Act of 1764 , which actually lowered duties on British molasses by half , from six pence per gallon to three . Grenville designed this measure to address the problem of rampant colonial smuggling with the French sugar islands in the West Indies . <hl> The act attempted to make it easier for colonial traders , especially New England mariners who routinely engaged in illegal trade , to comply with the imperial law . <hl>","hl_sentences":"The act attempted to make it easier for colonial traders , especially New England mariners who routinely engaged in illegal trade , to comply with the imperial law .","question":{"cloze_format":"The main purpose of the Sugar Act of 1764 was ___.","normal_format":"What was the main purpose of the Sugar Act of 1764?","question_choices":[" It raised taxes on sugar. "," It raised taxes on molasses. "," It strengthened enforcement of molasses smuggling laws. "," It required colonists to purchase only sugar distilled in Great Britain. "],"question_id":"fs-idm41661056","question_text":"What was the main purpose of the Sugar Act of 1764?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"to declare null and void any laws the colonies had passed to govern and tax themselves"},"bloom":null,"hl_context":"In March 1766 , the new prime minister , Lord Rockingham , compelled Parliament to repeal the Stamp Act . Colonists celebrated what they saw as a victory for their British liberty ; in Boston , merchant John Hancock treated the entire town to drinks . <hl> However , to appease opponents of the repeal , who feared that it would weaken parliamentary power over the American colonists , Rockingham also proposed the Declaratory Act . <hl> <hl> This stated in no uncertain terms that Parliament ’ s power was supreme and that any laws the colonies may have passed to govern and tax themselves were null and void if they ran counter to parliamentary law . <hl> 5.3 The Townshend Acts and Colonial Protest Learning Objectives By the end of this section , you will be able to : The Stamp Act signaled a shift in British policy after the French and Indian War . Before the Stamp Act , the colonists had paid taxes to their colonial governments or indirectly through higher prices , not directly to the Crown ’ s appointed governors . This was a time-honored liberty of representative legislatures of the colonial governments . <hl> The passage of the Stamp Act meant that starting on November 1 , 1765 , the colonists would contribute £ 60,000 per year — 17 percent of the total cost — to the upkeep of the ten thousand British soldiers in North America ( Figure 5.6 ) . <hl> Because the Stamp Act raised constitutional issues , it triggered the first serious protest against British imperial policy . <hl> Prime Minister Grenville , author of the Sugar Act of 1764 , introduced the Stamp Act in the early spring of 1765 . <hl> <hl> Under this act , anyone who used or purchased anything printed on paper had to buy a revenue stamp ( Figure 5.5 ) for it . <hl> In the same year , 1765 , Parliament also passed the Quartering Act , a law that attempted to solve the problems of stationing troops in North America . The Parliament understood the Stamp Act and the Quartering Act as an assertion of their power to control colonial policy .","hl_sentences":"However , to appease opponents of the repeal , who feared that it would weaken parliamentary power over the American colonists , Rockingham also proposed the Declaratory Act . This stated in no uncertain terms that Parliament ’ s power was supreme and that any laws the colonies may have passed to govern and tax themselves were null and void if they ran counter to parliamentary law . The passage of the Stamp Act meant that starting on November 1 , 1765 , the colonists would contribute £ 60,000 per year — 17 percent of the total cost — to the upkeep of the ten thousand British soldiers in North America ( Figure 5.6 ) . Prime Minister Grenville , author of the Sugar Act of 1764 , introduced the Stamp Act in the early spring of 1765 . Under this act , anyone who used or purchased anything printed on paper had to buy a revenue stamp ( Figure 5.5 ) for it .","question":{"cloze_format":"___ was not a goal of the Stamp Act.","normal_format":"Which of the following was not a goal of the Stamp Act?","question_choices":["to gain control over the colonists","to raise revenue for British troops stationed in the colonies","to raise revenue to pay off British debt from the French and Indian War","to declare null and void any laws the colonies had passed to govern and tax themselves"],"question_id":"fs-idp11149920","question_text":"Which of the following was not a goal of the Stamp Act?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"Forming in Boston in the summer of 1765 , the Sons of Liberty were artisans , shopkeepers , and small-time merchants willing to adopt extralegal means of protest . Before the act had even gone into effect , the Sons of Liberty began protesting . On August 14 , they took aim at Andrew Oliver , who had been named the Massachusetts Distributor of Stamps . <hl> After hanging Oliver in effigy — that is , using a crudely made figure as a representation of Oliver — the unruly crowd stoned and ransacked his house , finally beheading the effigy and burning the remains . <hl> Such a brutal response shocked the royal governmental officials , who hid until the violence had spent itself . Andrew Oliver resigned the next day . By that time , the mob had moved on to the home of Lieutenant Governor Thomas Hutchinson who , because of his support of Parliament ’ s actions , was considered an enemy of English liberty . The Sons of Liberty barricaded Hutchinson in his home and demanded that he renounce the Stamp Act ; he refused , and the protesters looted and burned his house . Furthermore , the Sons ( also called “ True Sons ” or “ True-born Sons ” to make clear their commitment to liberty and distinguish them from the likes of Hutchinson ) continued to lead violent protests with the goal of securing the resignation of all appointed stamp collectors ( Figure 5.8 ) .","hl_sentences":"After hanging Oliver in effigy — that is , using a crudely made figure as a representation of Oliver — the unruly crowd stoned and ransacked his house , finally beheading the effigy and burning the remains .","question":{"cloze_format":"The Sons of Liberty were responsible for ___.","normal_format":"For which of the following activities were the Sons of Liberty responsible?","question_choices":["the Stamp Act Congress","the hanging and beheading of a stamp commissioner in effigy","the massacre of Conestoga in Pennsylvania","the introduction of the Virginia Stamp Act Resolutions"],"question_id":"fs-idm155168","question_text":"For which of the following activities were the Sons of Liberty responsible?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"greater colonial unity"},"bloom":null,"hl_context":"Townshend also orchestrated the Vice-Admiralty Court Act , which established three more vice-admiralty courts , in Boston , Philadelphia , and Charleston , to try violators of customs regulations without a jury . Before this , the only colonial vice-admiralty court had been in far-off Halifax , Nova Scotia , but with three local courts , smugglers could be tried more efficiently . Since the judges of these courts were paid a percentage of the worth of the goods they recovered , leniency was rare . <hl> All told , the Townshend Acts resulted in higher taxes and stronger British power to enforce them . <hl> <hl> Four years after the end of the French and Indian War , the Empire continued to search for solutions to its debt problem and the growing sense that the colonies needed to be brought under control . <hl>","hl_sentences":"All told , the Townshend Acts resulted in higher taxes and stronger British power to enforce them . Four years after the end of the French and Indian War , the Empire continued to search for solutions to its debt problem and the growing sense that the colonies needed to be brought under control .","question":{"cloze_format":"____ was not a goal of the Townshend Acts.","normal_format":"Which of the following was not one of the goals of the Townshend Acts?","question_choices":["higher taxes","greater colonial unity","greater British control over the colonies","reduced power of the colonial governments"],"question_id":"fs-idm2243168","question_text":"Which of the following was not one of the goals of the Townshend Acts?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"Great Britain ’ s response to this threat of disobedience served only to unite the colonies further . The colonies ’ initial response to the Massachusetts Circular was lukewarm at best . <hl> However , back in Great Britain , the secretary of state for the colonies — Lord Hillsborough — demanded that Massachusetts retract the letter , promising that any colonial assemblies that endorsed it would be dissolved . <hl> <hl> This threat had the effect of pushing the other colonies to Massachusetts ’ s side . <hl> Even the city of Philadelphia , which had originally opposed the Circular , came around . <hl> In Massachusetts in 1768 , Samuel Adams wrote a letter that became known as the Massachusetts Circular . <hl> <hl> Sent by the Massachusetts House of Representatives to the other colonial legislatures , the letter laid out the unconstitutionality of taxation without representation and encouraged the other colonies to again protest the taxes by boycotting British goods . <hl> Adams wrote , “ It is , moreover , [ the Massachusetts House of Representatives ] humble opinion , which they express with the greatest deference to the wisdom of the Parliament , that the acts made there , imposing duties on the people of this province , with the sole and express purpose of raising a revenue , are infringements of their natural and constitutional rights ; because , as they are not represented in the Parliament , his Majesty ’ s Commons in Britain , by those acts , grant their property without their consent . ” Note that even in this letter of protest , the humble and submissive tone shows the Massachusetts Assembly ’ s continued deference to parliamentary authority . Even in that hotbed of political protest , it is a clear expression of allegiance and the hope for a restoration of “ natural and constitutional rights . ”","hl_sentences":"However , back in Great Britain , the secretary of state for the colonies — Lord Hillsborough — demanded that Massachusetts retract the letter , promising that any colonial assemblies that endorsed it would be dissolved . This threat had the effect of pushing the other colonies to Massachusetts ’ s side . In Massachusetts in 1768 , Samuel Adams wrote a letter that became known as the Massachusetts Circular . Sent by the Massachusetts House of Representatives to the other colonial legislatures , the letter laid out the unconstitutionality of taxation without representation and encouraged the other colonies to again protest the taxes by boycotting British goods .","question":{"cloze_format":"___ was most responsible for the colonies' endorsement of Samuel Adam's Massachusetts Circular. ","normal_format":"Which event was most responsible for the colonies’ endorsement of Samuel Adams’s Massachusetts Circular?","question_choices":["the Townshend Duties","the Indemnity Act","the Boston Massacre","Lord Hillsborough’s threat to dissolve the colonial assemblies that endorsed the letter"],"question_id":"fs-idp28471760","question_text":"Which event was most responsible for the colonies’ endorsement of Samuel Adams’s Massachusetts Circular?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"Violence continued to break out on occasion , as in 1772 , when Rhode Island colonists boarded and burned the British revenue ship Gaspée in Narragansett Bay ( Figure 5.12 ) . <hl> Colonists had attacked or burned British customs ships in the past , but after the Gaspée Affair , the British government convened a Royal Commission of Inquiry . <hl> <hl> This Commission had the authority to remove the colonists , who were charged with treason , to Great Britain for trial . <hl> <hl> Some colonial protestors saw this new ability as another example of the overreach of British power . <hl>","hl_sentences":"Colonists had attacked or burned British customs ships in the past , but after the Gaspée Affair , the British government convened a Royal Commission of Inquiry . This Commission had the authority to remove the colonists , who were charged with treason , to Great Britain for trial . Some colonial protestors saw this new ability as another example of the overreach of British power .","question":{"cloze_format":"The statement about the Gaspée affair that is true is that ___.","normal_format":"Which of the following is true of the Gaspée affair?","question_choices":["Colonists believed that the British response represented an overreach of power. ","It was the first time colonists attacked a revenue ship. ","It was the occasion of the first official death in the war for independence. ","The ship’s owner, John Hancock, was a respectable Boston merchant. "],"question_id":"fs-idm96514944","question_text":"Which of the following is true of the Gaspée affair?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"to help revive the struggling East India Company"},"bloom":null,"hl_context":"<hl> The Tea Act of 1773 gave the British East India Company the ability to export its tea directly to the colonies without paying import or export duties and without using middlemen in either Great Britain or the colonies . <hl> <hl> Even with the Townshend tax , the act would allow the East India Company to sell its tea at lower prices than the smuggled Dutch tea , thus undercutting the smuggling trade . <hl>","hl_sentences":"The Tea Act of 1773 gave the British East India Company the ability to export its tea directly to the colonies without paying import or export duties and without using middlemen in either Great Britain or the colonies . Even with the Townshend tax , the act would allow the East India Company to sell its tea at lower prices than the smuggled Dutch tea , thus undercutting the smuggling trade .","question":{"cloze_format":"The purpose of the Tea Act of 1773 was ___.","normal_format":"What was the purpose of the Tea Act of 1773?","question_choices":["to punish the colonists for their boycotting of British tea","to raise revenue to offset the British national debt","to help revive the struggling East India Company","to pay the salaries of royal appointees"],"question_id":"fs-idm47459552","question_text":"What was the purpose of the Tea Act of 1773?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"to boycott all British goods and prepare for possible military action"},"bloom":null,"hl_context":"<hl> The representatives at the First Continental Congress created a Continental Association to ensure that the full boycott was enforced across all the colonies . <hl> The Continental Association served as an umbrella group for colonial and local committees of observation and inspection . By taking these steps , the First Continental Congress established a governing network in opposition to royal authority . In the end , Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves , which became the basis of the Declaration and Resolves of the First Continental Congress . <hl> In the Declaration and Resolves , adopted on October 14 , the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation , non-exportation , and non-consumption pact against all British goods until the acts were repealed . <hl> In the “ Petition of Congress to the King ” on October 24 , the delegates adopted a further recommendation of the Suffolk Resolves and proposed that the colonies raise and regulate their own militias .","hl_sentences":"The representatives at the First Continental Congress created a Continental Association to ensure that the full boycott was enforced across all the colonies . In the Declaration and Resolves , adopted on October 14 , the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation , non-exportation , and non-consumption pact against all British goods until the acts were repealed .","question":{"cloze_format":"At the First Continental Congress it was decided ___.","normal_format":"Which of the following was decided at the First Continental Congress?","question_choices":["to declare war on Great Britain","to boycott all British goods and prepare for possible military action","to offer a conciliatory treaty to Great Britain","to pay for the tea that was dumped in Boston Harbor"],"question_id":"fs-idp17434368","question_text":"Which of the following was decided at the First Continental Congress?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> In the end , Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves , which became the basis of the Declaration and Resolves of the First Continental Congress . <hl> In the Declaration and Resolves , adopted on October 14 , the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation , non-exportation , and non-consumption pact against all British goods until the acts were repealed . In the “ Petition of Congress to the King ” on October 24 , the delegates adopted a further recommendation of the Suffolk Resolves and proposed that the colonies raise and regulate their own militias .","hl_sentences":"In the end , Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves , which became the basis of the Declaration and Resolves of the First Continental Congress .","question":{"cloze_format":"The ___ colony provided the basis for the Declarations and Resolves.","normal_format":"Which colony provided the basis for the Declarations and Resolves?","question_choices":["Massachusetts","Philadelphia","Rhode Island","New York"],"question_id":"fs-idm2821152","question_text":"Which colony provided the basis for the Declarations and Resolves?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"Great Britain ’ s newly enlarged empire meant a greater financial burden , and the mushrooming debt from the war was a major cause of concern . <hl> The war nearly doubled the British national debt , from £ 75 million in 1756 to £ 133 million in 1763 . <hl> <hl> Interest payments alone consumed over half the national budget , and the continuing military presence in North America was a constant drain . <hl> The Empire needed more revenue to replenish its dwindling coffers . Those in Great Britain believed that British subjects in North America , as the major beneficiaries of Great Britain ’ s war for global supremacy , should certainly shoulder their share of the financial burden .\",\n \"hl_sentences\": \"The war nearly doubled the British national debt , from £ 75 million in 1756 to £ 133 million in 1763 . Interest payments alone consumed over half the national budget , and the continuing military presence in North America was a constant drain .\",\n \"question\": {\n \"cloze_format\": \"___ was a cause of the British National Debt in 1763.\",\n \"normal_format\": \"Which of the following was a cause of the British National Debt in 1763?\",\n \"question_choices\": [\n \" drought in Great Britain\",\n \" the French and Indian War\",\n \" the continued British military presence in the American colonies\",\n \" both B and C\"\n ],\n \"question_id\": \"fs-idm24270480\",\n \"question_text\": \"Which of the following was a cause of the British National Debt in 1763?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \" It strengthened enforcement of molasses smuggling laws. \"\n },\n \"bloom\": null,\n \"hl_context\": \"Grenville also pushed Parliament to pass the Sugar Act of 1764 , which actually lowered duties on British molasses by half , from six pence per gallon to three . Grenville designed this measure to address the problem of rampant colonial smuggling with the French sugar islands in the West Indies . <hl> The act attempted to make it easier for colonial traders , especially New England mariners who routinely engaged in illegal trade , to comply with the imperial law . <hl>\",\n \"hl_sentences\": \"The act attempted to make it easier for colonial traders , especially New England mariners who routinely engaged in illegal trade , to comply with the imperial law .\",\n \"question\": {\n \"cloze_format\": \"The main purpose of the Sugar Act of 1764 was ___.\",\n \"normal_format\": \"What was the main purpose of the Sugar Act of 1764?\",\n \"question_choices\": [\n \" It raised taxes on sugar. \",\n \" It raised taxes on molasses. \",\n \" It strengthened enforcement of molasses smuggling laws. \",\n \" It required colonists to purchase only sugar distilled in Great Britain. \"\n ],\n \"question_id\": \"fs-idm41661056\",\n \"question_text\": \"What was the main purpose of the Sugar Act of 1764?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"to declare null and void any laws the colonies had passed to govern and tax themselves\"\n },\n \"bloom\": null,\n \"hl_context\": \"In March 1766 , the new prime minister , Lord Rockingham , compelled Parliament to repeal the Stamp Act . Colonists celebrated what they saw as a victory for their British liberty ; in Boston , merchant John Hancock treated the entire town to drinks . <hl> However , to appease opponents of the repeal , who feared that it would weaken parliamentary power over the American colonists , Rockingham also proposed the Declaratory Act . <hl> <hl> This stated in no uncertain terms that Parliament ’ s power was supreme and that any laws the colonies may have passed to govern and tax themselves were null and void if they ran counter to parliamentary law . <hl> 5.3 The Townshend Acts and Colonial Protest Learning Objectives By the end of this section , you will be able to : The Stamp Act signaled a shift in British policy after the French and Indian War . Before the Stamp Act , the colonists had paid taxes to their colonial governments or indirectly through higher prices , not directly to the Crown ’ s appointed governors . This was a time-honored liberty of representative legislatures of the colonial governments . <hl> The passage of the Stamp Act meant that starting on November 1 , 1765 , the colonists would contribute £ 60,000 per year — 17 percent of the total cost — to the upkeep of the ten thousand British soldiers in North America ( Figure 5.6 ) . <hl> Because the Stamp Act raised constitutional issues , it triggered the first serious protest against British imperial policy . <hl> Prime Minister Grenville , author of the Sugar Act of 1764 , introduced the Stamp Act in the early spring of 1765 . <hl> <hl> Under this act , anyone who used or purchased anything printed on paper had to buy a revenue stamp ( Figure 5.5 ) for it . <hl> In the same year , 1765 , Parliament also passed the Quartering Act , a law that attempted to solve the problems of stationing troops in North America . The Parliament understood the Stamp Act and the Quartering Act as an assertion of their power to control colonial policy .\",\n \"hl_sentences\": \"However , to appease opponents of the repeal , who feared that it would weaken parliamentary power over the American colonists , Rockingham also proposed the Declaratory Act . This stated in no uncertain terms that Parliament ’ s power was supreme and that any laws the colonies may have passed to govern and tax themselves were null and void if they ran counter to parliamentary law . The passage of the Stamp Act meant that starting on November 1 , 1765 , the colonists would contribute £ 60,000 per year — 17 percent of the total cost — to the upkeep of the ten thousand British soldiers in North America ( Figure 5.6 ) . Prime Minister Grenville , author of the Sugar Act of 1764 , introduced the Stamp Act in the early spring of 1765 . Under this act , anyone who used or purchased anything printed on paper had to buy a revenue stamp ( Figure 5.5 ) for it .\",\n \"question\": {\n \"cloze_format\": \"___ was not a goal of the Stamp Act.\",\n \"normal_format\": \"Which of the following was not a goal of the Stamp Act?\",\n \"question_choices\": [\n \"to gain control over the colonists\",\n \"to raise revenue for British troops stationed in the colonies\",\n \"to raise revenue to pay off British debt from the French and Indian War\",\n \"to declare null and void any laws the colonies had passed to govern and tax themselves\"\n ],\n \"question_id\": \"fs-idp11149920\",\n \"question_text\": \"Which of the following was not a goal of the Stamp Act?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"Forming in Boston in the summer of 1765 , the Sons of Liberty were artisans , shopkeepers , and small-time merchants willing to adopt extralegal means of protest . Before the act had even gone into effect , the Sons of Liberty began protesting . On August 14 , they took aim at Andrew Oliver , who had been named the Massachusetts Distributor of Stamps . <hl> After hanging Oliver in effigy — that is , using a crudely made figure as a representation of Oliver — the unruly crowd stoned and ransacked his house , finally beheading the effigy and burning the remains . <hl> Such a brutal response shocked the royal governmental officials , who hid until the violence had spent itself . Andrew Oliver resigned the next day . By that time , the mob had moved on to the home of Lieutenant Governor Thomas Hutchinson who , because of his support of Parliament ’ s actions , was considered an enemy of English liberty . The Sons of Liberty barricaded Hutchinson in his home and demanded that he renounce the Stamp Act ; he refused , and the protesters looted and burned his house . Furthermore , the Sons ( also called “ True Sons ” or “ True-born Sons ” to make clear their commitment to liberty and distinguish them from the likes of Hutchinson ) continued to lead violent protests with the goal of securing the resignation of all appointed stamp collectors ( Figure 5.8 ) .\",\n \"hl_sentences\": \"After hanging Oliver in effigy — that is , using a crudely made figure as a representation of Oliver — the unruly crowd stoned and ransacked his house , finally beheading the effigy and burning the remains .\",\n \"question\": {\n \"cloze_format\": \"The Sons of Liberty were responsible for ___.\",\n \"normal_format\": \"For which of the following activities were the Sons of Liberty responsible?\",\n \"question_choices\": [\n \"the Stamp Act Congress\",\n \"the hanging and beheading of a stamp commissioner in effigy\",\n \"the massacre of Conestoga in Pennsylvania\",\n \"the introduction of the Virginia Stamp Act Resolutions\"\n ],\n \"question_id\": \"fs-idm155168\",\n \"question_text\": \"For which of the following activities were the Sons of Liberty responsible?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"greater colonial unity\"\n },\n \"bloom\": null,\n \"hl_context\": \"Townshend also orchestrated the Vice-Admiralty Court Act , which established three more vice-admiralty courts , in Boston , Philadelphia , and Charleston , to try violators of customs regulations without a jury . Before this , the only colonial vice-admiralty court had been in far-off Halifax , Nova Scotia , but with three local courts , smugglers could be tried more efficiently . Since the judges of these courts were paid a percentage of the worth of the goods they recovered , leniency was rare . <hl> All told , the Townshend Acts resulted in higher taxes and stronger British power to enforce them . <hl> <hl> Four years after the end of the French and Indian War , the Empire continued to search for solutions to its debt problem and the growing sense that the colonies needed to be brought under control . <hl>\",\n \"hl_sentences\": \"All told , the Townshend Acts resulted in higher taxes and stronger British power to enforce them . Four years after the end of the French and Indian War , the Empire continued to search for solutions to its debt problem and the growing sense that the colonies needed to be brought under control .\",\n \"question\": {\n \"cloze_format\": \"____ was not a goal of the Townshend Acts.\",\n \"normal_format\": \"Which of the following was not one of the goals of the Townshend Acts?\",\n \"question_choices\": [\n \"higher taxes\",\n \"greater colonial unity\",\n \"greater British control over the colonies\",\n \"reduced power of the colonial governments\"\n ],\n \"question_id\": \"fs-idm2243168\",\n \"question_text\": \"Which of the following was not one of the goals of the Townshend Acts?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"Great Britain ’ s response to this threat of disobedience served only to unite the colonies further . The colonies ’ initial response to the Massachusetts Circular was lukewarm at best . <hl> However , back in Great Britain , the secretary of state for the colonies — Lord Hillsborough — demanded that Massachusetts retract the letter , promising that any colonial assemblies that endorsed it would be dissolved . <hl> <hl> This threat had the effect of pushing the other colonies to Massachusetts ’ s side . <hl> Even the city of Philadelphia , which had originally opposed the Circular , came around . <hl> In Massachusetts in 1768 , Samuel Adams wrote a letter that became known as the Massachusetts Circular . <hl> <hl> Sent by the Massachusetts House of Representatives to the other colonial legislatures , the letter laid out the unconstitutionality of taxation without representation and encouraged the other colonies to again protest the taxes by boycotting British goods . <hl> Adams wrote , “ It is , moreover , [ the Massachusetts House of Representatives ] humble opinion , which they express with the greatest deference to the wisdom of the Parliament , that the acts made there , imposing duties on the people of this province , with the sole and express purpose of raising a revenue , are infringements of their natural and constitutional rights ; because , as they are not represented in the Parliament , his Majesty ’ s Commons in Britain , by those acts , grant their property without their consent . ” Note that even in this letter of protest , the humble and submissive tone shows the Massachusetts Assembly ’ s continued deference to parliamentary authority . Even in that hotbed of political protest , it is a clear expression of allegiance and the hope for a restoration of “ natural and constitutional rights . ”\",\n \"hl_sentences\": \"However , back in Great Britain , the secretary of state for the colonies — Lord Hillsborough — demanded that Massachusetts retract the letter , promising that any colonial assemblies that endorsed it would be dissolved . This threat had the effect of pushing the other colonies to Massachusetts ’ s side . In Massachusetts in 1768 , Samuel Adams wrote a letter that became known as the Massachusetts Circular . Sent by the Massachusetts House of Representatives to the other colonial legislatures , the letter laid out the unconstitutionality of taxation without representation and encouraged the other colonies to again protest the taxes by boycotting British goods .\",\n \"question\": {\n \"cloze_format\": \"___ was most responsible for the colonies' endorsement of Samuel Adam's Massachusetts Circular. \",\n \"normal_format\": \"Which event was most responsible for the colonies’ endorsement of Samuel Adams’s Massachusetts Circular?\",\n \"question_choices\": [\n \"the Townshend Duties\",\n \"the Indemnity Act\",\n \"the Boston Massacre\",\n \"Lord Hillsborough’s threat to dissolve the colonial assemblies that endorsed the letter\"\n ],\n \"question_id\": \"fs-idp28471760\",\n \"question_text\": \"Which event was most responsible for the colonies’ endorsement of Samuel Adams’s Massachusetts Circular?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"Violence continued to break out on occasion , as in 1772 , when Rhode Island colonists boarded and burned the British revenue ship Gaspée in Narragansett Bay ( Figure 5.12 ) . <hl> Colonists had attacked or burned British customs ships in the past , but after the Gaspée Affair , the British government convened a Royal Commission of Inquiry . <hl> <hl> This Commission had the authority to remove the colonists , who were charged with treason , to Great Britain for trial . <hl> <hl> Some colonial protestors saw this new ability as another example of the overreach of British power . <hl>\",\n \"hl_sentences\": \"Colonists had attacked or burned British customs ships in the past , but after the Gaspée Affair , the British government convened a Royal Commission of Inquiry . This Commission had the authority to remove the colonists , who were charged with treason , to Great Britain for trial . Some colonial protestors saw this new ability as another example of the overreach of British power .\",\n \"question\": {\n \"cloze_format\": \"The statement about the Gaspée affair that is true is that ___.\",\n \"normal_format\": \"Which of the following is true of the Gaspée affair?\",\n \"question_choices\": [\n \"Colonists believed that the British response represented an overreach of power. \",\n \"It was the first time colonists attacked a revenue ship. \",\n \"It was the occasion of the first official death in the war for independence. \",\n \"The ship’s owner, John Hancock, was a respectable Boston merchant. \"\n ],\n \"question_id\": \"fs-idm96514944\",\n \"question_text\": \"Which of the following is true of the Gaspée affair?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"to help revive the struggling East India Company\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The Tea Act of 1773 gave the British East India Company the ability to export its tea directly to the colonies without paying import or export duties and without using middlemen in either Great Britain or the colonies . <hl> <hl> Even with the Townshend tax , the act would allow the East India Company to sell its tea at lower prices than the smuggled Dutch tea , thus undercutting the smuggling trade . <hl>\",\n \"hl_sentences\": \"The Tea Act of 1773 gave the British East India Company the ability to export its tea directly to the colonies without paying import or export duties and without using middlemen in either Great Britain or the colonies . Even with the Townshend tax , the act would allow the East India Company to sell its tea at lower prices than the smuggled Dutch tea , thus undercutting the smuggling trade .\",\n \"question\": {\n \"cloze_format\": \"The purpose of the Tea Act of 1773 was ___.\",\n \"normal_format\": \"What was the purpose of the Tea Act of 1773?\",\n \"question_choices\": [\n \"to punish the colonists for their boycotting of British tea\",\n \"to raise revenue to offset the British national debt\",\n \"to help revive the struggling East India Company\",\n \"to pay the salaries of royal appointees\"\n ],\n \"question_id\": \"fs-idm47459552\",\n \"question_text\": \"What was the purpose of the Tea Act of 1773?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"to boycott all British goods and prepare for possible military action\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The representatives at the First Continental Congress created a Continental Association to ensure that the full boycott was enforced across all the colonies . <hl> The Continental Association served as an umbrella group for colonial and local committees of observation and inspection . By taking these steps , the First Continental Congress established a governing network in opposition to royal authority . In the end , Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves , which became the basis of the Declaration and Resolves of the First Continental Congress . <hl> In the Declaration and Resolves , adopted on October 14 , the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation , non-exportation , and non-consumption pact against all British goods until the acts were repealed . <hl> In the “ Petition of Congress to the King ” on October 24 , the delegates adopted a further recommendation of the Suffolk Resolves and proposed that the colonies raise and regulate their own militias .\",\n \"hl_sentences\": \"The representatives at the First Continental Congress created a Continental Association to ensure that the full boycott was enforced across all the colonies . In the Declaration and Resolves , adopted on October 14 , the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation , non-exportation , and non-consumption pact against all British goods until the acts were repealed .\",\n \"question\": {\n \"cloze_format\": \"At the First Continental Congress it was decided ___.\",\n \"normal_format\": \"Which of the following was decided at the First Continental Congress?\",\n \"question_choices\": [\n \"to declare war on Great Britain\",\n \"to boycott all British goods and prepare for possible military action\",\n \"to offer a conciliatory treaty to Great Britain\",\n \"to pay for the tea that was dumped in Boston Harbor\"\n ],\n \"question_id\": \"fs-idp17434368\",\n \"question_text\": \"Which of the following was decided at the First Continental Congress?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In the end , Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves , which became the basis of the Declaration and Resolves of the First Continental Congress . <hl> In the Declaration and Resolves , adopted on October 14 , the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation , non-exportation , and non-consumption pact against all British goods until the acts were repealed . In the “ Petition of Congress to the King ” on October 24 , the delegates adopted a further recommendation of the Suffolk Resolves and proposed that the colonies raise and regulate their own militias .\",\n \"hl_sentences\": \"In the end , Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves , which became the basis of the Declaration and Resolves of the First Continental Congress .\",\n \"question\": {\n \"cloze_format\": \"The ___ colony provided the basis for the Declarations and Resolves.\",\n \"normal_format\": \"Which colony provided the basis for the Declarations and Resolves?\",\n \"question_choices\": [\n \"Massachusetts\",\n \"Philadelphia\",\n \"Rhode Island\",\n \"New York\"\n ],\n \"question_id\": \"fs-idm2821152\",\n \"question_text\": \"Which colony provided the basis for the Declarations and Resolves?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":5,"string":"5"},"chapter_text":{"kind":"string","value":" 5.1 Confronting the National Debt: The Aftermath of the French and Indian War Learning Objectives By the end of this section, you will be able to: \n\n Discuss the status of Great Britain’s North American colonies in the years directly following the French and Indian War \n\n Describe the size and scope of the British debt at the end of the French and Indian War \n\n Explain how the British Parliament responded to the debt crisis \n\n Outline the purpose of the Proclamation Line, the Sugar Act, and the Currency Act \n\n Great Britain had much to celebrate in 1763. The long and costly war with France had finally ended, and Great Britain had emerged victorious. British subjects on both sides of the Atlantic celebrated the strength of the British Empire. Colonial pride ran high; to live under the British Constitution and to have defeated the hated French Catholic menace brought great joy to British Protestants everywhere in the Empire. From Maine to Georgia, British colonists joyously celebrated the victory and sang the refrain of “Rule, Britannia! Britannia, rule the waves! Britons never, never, never shall be slaves!” \n\n Despite the celebratory mood, the victory over France also produced major problems within the British Empire, problems that would have serious consequences for British colonists in the Americas. During the war, many Native American tribes had sided with the French, who supplied them with guns. After the 1763 Treaty of Paris that ended the French and Indian War (or the Seven Years’ War), British colonists had to defend the frontier, where French colonists and their tribal allies remained a powerful force. The most organized resistance, Pontiac’s Rebellion, highlighted tensions the settlers increasingly interpreted in racial terms. \n\n The massive debt the war generated at home, however, proved to be the most serious issue facing Great Britain. The frontier had to be secure in order to prevent another costly war. Greater enforcement of imperial trade laws had to be put into place. Parliament had to find ways to raise revenue to pay off the crippling debt from the war. Everyone would have to contribute their expected share, including the British subjects across the Atlantic. \n\n PROBLEMS ON THE AMERICAN FRONTIER \n\n With the end of the French and Indian War, Great Britain claimed a vast new expanse of territory, at least on paper. Under the terms of the Treaty of Paris, the French territory known as New France had ceased to exist. British territorial holdings now extended from Canada to Florida, and British military focus shifted to maintaining peace in the king’s newly enlarged lands. However, much of the land in the American British Empire remained under the control of powerful native confederacies, which made any claims of British mastery beyond the Atlantic coastal settlements hollow. Great Britain maintained ten thousand troops in North America after the war ended in 1763 to defend the borders and repel any attack by their imperial rivals. \n\n British colonists, eager for fresh land, poured over the Appalachian Mountains to stake claims. The western frontier had long been a “middle ground” where different imperial powers (British, French, Spanish) had interacted and compromised with native peoples. That era of accommodation in the “middle ground” came to an end after the French and Indian War. Virginians (including George Washington) and other land-hungry colonists had already raised tensions in the 1740s with their quest for land. Virginia landowners in particular eagerly looked to diversify their holdings beyond tobacco, which had stagnated in price and exhausted the fertility of the lands along the Chesapeake Bay. They invested heavily in the newly available land. This westward movement brought the settlers into conflict as never before with Native American tribes, such as the Shawnee, Seneca-Cayuga, Wyandot, and Delaware, who increasingly held their ground against any further intrusion by White settlers. \n\n The treaty that ended the war between France and Great Britain proved to be a significant blow to native peoples, who had viewed the conflict as an opportunity to gain additional trade goods from both sides. With the French defeat, many Native Americans who had sided with France lost a valued trading partner as well as bargaining power over the British. Settlers’ encroachment on their land, as well as the increased British military presence, changed the situation on the frontier dramatically. After the war, British troops took over the former French forts but failed to court favor with the local tribes by distributing ample gifts, as the French had done. They also significantly reduced the amount of gunpowder and ammunition they sold to the Native Americans, worsening relationships further. \n\n Native Americans’ resistance to colonists drew upon the teachings of Delaware (Lenni Lenape) prophet Neolin and the leadership of Ottawa war chief Pontiac. Neolin was a spiritual leader who preached a doctrine of shunning European culture and expelling Europeans from native lands. Neolin’s beliefs united Native Americans from many villages. In a broad-based alliance that came to be known as Pontiac’s Rebellion, Pontiac led a loose coalition of these native tribes against the colonists and the British army. \n\n Pontiac started bringing his coalition together as early as 1761, urging Native Americans to “drive [the Europeans] out and make war upon them.” The conflict began in earnest in 1763, when Pontiac and several hundred Ojibwas, Potawatomis, and Hurons laid siege to Fort Detroit. At the same time, Senecas, Shawnees, and Delawares laid siege to Fort Pitt. Over the next year, the war spread along the backcountry from Virginia to Pennsylvania. Pontiac’s Rebellion (also known as Pontiac’s War) triggered horrific violence on both sides. Firsthand reports of Native American attacks tell of murder, scalping, dismemberment, and burning at the stake. These stories incited a deep racial hatred among colonists against all Native Americans. \n\n The actions of a group of Scots-Irish settlers from Paxton (or Paxtang), Pennsylvania, in December 1763, illustrates the deadly situation on the frontier. Forming a mob known as the Paxton Boys, these frontiersmen attacked a nearby group of Conestoga of the Susquehannock tribe. The Conestoga had lived peacefully with local settlers, but the Paxton Boys viewed all Native Americans as savages and they brutally murdered the six Conestoga they found at home and burned their houses. When Governor John Penn put the remaining fourteen Conestoga in protective custody in Lancaster, Pennsylvania, the Paxton Boys broke into the building and killed and scalped the Conestoga they found there ( Figure 5.3 ). Although Governor Penn offered a reward for the capture of any Paxton Boys involved in the murders, no one ever identified the attackers. Some colonists reacted to the incident with outrage. Benjamin Franklin described the Paxton Boys as “the barbarous Men who committed the atrocious act, in Defiance of Government, of all Laws human and divine, and to the eternal Disgrace of their Country and Colour,” stating that “the Wickedness cannot be covered, the Guilt will lie on the whole Land, till Justice is done on the Murderers. The blood of the innocent will cry to heaven for vengeance.” Yet, as the inability to bring the perpetrators to justice clearly indicates, the Paxton Boys had many more supporters than critics. \n\n Pontiac’s Rebellion and the Paxton Boys’ actions were examples of early American race wars, in which both sides saw themselves as inherently different from the other and believed the other needed to be eradicated. The prophet Neolin’s message, which he said he received in a vision from the Master of Life, was: “Wherefore do you suffer the Whites to dwell upon your lands? Drive them away; wage war against them.” Pontiac echoed this idea in a meeting, exhorting tribes to join together against the British: “It is important for us, my brothers, that we exterminate from our lands this nation which seeks only to destroy us.” In his letter suggesting “gifts” to the natives of smallpox-infected blankets, Field Marshal Jeffrey Amherst said, “You will do well to inoculate the Indians by means of blankets, as well as every other method that can serve to extirpate this execrable race.” Pontiac’s Rebellion came to an end in 1766, when it became clear that the French, whom Pontiac had hoped would side with his forces, would not be returning. The repercussions, however, would last much longer. Race relations between Native Americans and Whites remained poisoned on the frontier. \n\n Well aware of the problems on the frontier, the British government took steps to try to prevent bloodshed and another costly war. At the beginning of Pontiac’s uprising, the British issued the Proclamation of 1763, which forbade White settlement west of the Proclamation Line , a borderline running along the spine of the Appalachian Mountains ( Figure 5.4 ). The Proclamation Line aimed to forestall further conflict on the frontier, the clear flashpoint of tension in British North America. British colonists who had hoped to move west after the war chafed at this restriction, believing the war had been fought and won to ensure the right to settle west. The Proclamation Line therefore came as a setback to their vision of westward expansion. \n\n THE BRITISH NATIONAL DEBT \n\n Great Britain’s newly enlarged empire meant a greater financial burden, and the mushrooming debt from the war was a major cause of concern. The war nearly doubled the British national debt, from £75 million in 1756 to £133 million in 1763. Interest payments alone consumed over half the national budget, and the continuing military presence in North America was a constant drain. The Empire needed more revenue to replenish its dwindling coffers. Those in Great Britain believed that British subjects in North America, as the major beneficiaries of Great Britain’s war for global supremacy, should certainly shoulder their share of the financial burden. \n\n The British government began increasing revenues by raising taxes at home, even as various interest groups lobbied to keep their taxes low. Powerful members of the aristocracy, well represented in Parliament, successfully convinced Prime Minister John Stuart, third earl of Bute, to refrain from raising taxes on land. The greater tax burden, therefore, fell on the lower classes in the form of increased import duties, which raised the prices of imported goods such as sugar and tobacco. George Grenville succeeded Bute as prime minister in 1763. Grenville determined to curtail government spending and make sure that, as subjects of the British Empire, the American colonists did their part to pay down the massive debt. \n\n IMPERIAL REFORMS \n\n The new era of greater British interest in the American colonies through imperial reforms picked up in pace in the mid-1760s. In 1764, Prime Minister Grenville introduced the Currency Act of 1764, prohibiting the colonies from printing additional paper money and requiring colonists to pay British merchants in gold and silver instead of the colonial paper money already in circulation. The Currency Act aimed to standardize the currency used in Atlantic trade, a logical reform designed to help stabilize the Empire’s economy. This rule brought American economic activity under greater British control. Colonists relied on their own paper currency to conduct trade and, with gold and silver in short supply, they found their finances tight. Not surprisingly, they grumbled about the new imperial currency regulations. \n\n Grenville also pushed Parliament to pass the Sugar Act of 1764, which actually lowered duties on British molasses by half, from six pence per gallon to three. Grenville designed this measure to address the problem of rampant colonial smuggling with the French sugar islands in the West Indies. The act attempted to make it easier for colonial traders, especially New England mariners who routinely engaged in illegal trade, to comply with the imperial law. \n\n To give teeth to the 1764 Sugar Act, the law intensified enforcement provisions. Prior to the 1764 act, colonial violations of the Navigation Acts had been tried in local courts, where sympathetic colonial juries refused to convict merchants on trial. However, the Sugar Act required violators to be tried in vice-admiralty courts . These crown-sanctioned tribunals, which settled disputes that occurred at sea, operated without juries. Some colonists saw this feature of the 1764 act as dangerous. They argued that trial by jury had long been honored as a basic right of Englishmen under the British Constitution. To deprive defendants of a jury, they contended, meant reducing liberty-loving British subjects to political slavery. In the British Atlantic world, some colonists perceived this loss of liberty as parallel to the enslavement of Africans. \n\n As loyal British subjects, colonists in America cherished their Constitution, an unwritten system of government that they celebrated as the best political system in the world. The British Constitution prescribed the roles of the King, the House of Lords, and the House of Commons. Each entity provided a check and balance against the worst tendencies of the others. If the King had too much power, the result would be tyranny. If the Lords had too much power, the result would be oligarchy. If the Commons had the balance of power, democracy or mob rule would prevail. The British Constitution promised representation of the will of British subjects, and without such representation, even the indirect tax of the Sugar Act was considered a threat to the settlers’ rights as British subjects. Furthermore, some American colonists felt the colonies were on equal political footing with Great Britain. The Sugar Act meant they were secondary, mere adjuncts to the Empire. All subjects of the British crown knew they had liberties under the constitution. The Sugar Act suggested that some in Parliament labored to deprive them of what made them uniquely British. \n 5.2 The Stamp Act and the Sons and Daughters of Liberty Learning Objectives By the end of this section, you will be able to: \n\n Explain the purpose of the 1765 Stamp Act \n\n Describe the colonial responses to the Stamp Act \n\n In 1765, the British Parliament moved beyond the efforts during the previous two years to better regulate westward expansion and trade by putting in place the Stamp Act. As a direct tax on the colonists, the Stamp Act imposed an internal tax on almost every type of printed paper colonists used, including newspapers, legal documents, and playing cards. While the architects of the Stamp Act saw the measure as a way to defray the costs of the British Empire, it nonetheless gave rise to the first major colonial protest against British imperial control as expressed in the famous slogan “no taxation without representation.” The Stamp Act reinforced the sense among some colonists that Parliament was not treating them as equals of their peers across the Atlantic. \n\n THE STAMP ACT AND THE QUARTERING ACT \n\n Prime Minister Grenville, author of the Sugar Act of 1764, introduced the Stamp Act in the early spring of 1765. Under this act, anyone who used or purchased anything printed on paper had to buy a revenue stamp ( Figure 5.5 ) for it. In the same year, 1765, Parliament also passed the Quartering Act, a law that attempted to solve the problems of stationing troops in North America. The Parliament understood the Stamp Act and the Quartering Act as an assertion of their power to control colonial policy. \n\n The Stamp Act signaled a shift in British policy after the French and Indian War. Before the Stamp Act, the colonists had paid taxes to their colonial governments or indirectly through higher prices, not directly to the Crown’s appointed governors. This was a time-honored liberty of representative legislatures of the colonial governments. The passage of the Stamp Act meant that starting on November 1, 1765, the colonists would contribute £60,000 per year—17 percent of the total cost—to the upkeep of the ten thousand British soldiers in North America ( Figure 5.6 ). Because the Stamp Act raised constitutional issues, it triggered the first serious protest against British imperial policy. \n\n Parliament also asserted its prerogative in 1765 with the Quartering Act . The Quartering Act of 1765 addressed the problem of housing British soldiers stationed in the American colonies. It required that they be provided with barracks or places to stay in public houses, and that if extra housing were necessary, then troops could be stationed in barns and other uninhabited private buildings. In addition, the costs of the troops’ food and lodging fell to the colonists. Since the time of James II, who ruled from 1685 to 1688, many British subjects had mistrusted the presence of a standing army during peacetime, and having to pay for the soldiers’ lodging and food was especially burdensome. Widespread evasion and disregard for the law occurred in almost all the colonies, but the issue was especially contentious in New York, the headquarters of British forces. When fifteen hundred troops arrived in New York in 1766, the New York Assembly refused to follow the Quartering Act. \n\n COLONIAL PROTEST: GENTRY, MERCHANTS, AND THE STAMP ACT CONGRESS \n\n For many British colonists living in America, the Stamp Act raised many concerns. As a direct tax, it appeared to be an unconstitutional measure, one that deprived freeborn British subjects of their liberty, a concept they defined broadly to include various rights and privileges they enjoyed as British subjects, including the right to representation. According to the unwritten British Constitution, only representatives for whom British subjects voted could tax them. Parliament was in charge of taxation, and although it was a representative body, the colonies did not have “actual” (or direct) representation in it. Parliamentary members who supported the Stamp Act argued that the colonists had virtual representation, because the architects of the British Empire knew best how to maximize returns from its possessions overseas. However, this argument did not satisfy the protesters, who viewed themselves as having the same right as all British subjects to avoid taxation without their consent. With no representation in the House of Commons, where bills of taxation originated, they felt themselves deprived of this inherent right. \n\n The British government knew the colonists might object to the Stamp Act’s expansion of parliamentary power, but Parliament believed the relationship of the colonies to the Empire was one of dependence, not equality. However, the Stamp Act had the unintended and ironic consequence of drawing colonists from very different areas and viewpoints together in protest. In Massachusetts, for instance, James Otis, a lawyer and defender of British liberty, became the leading voice for the idea that “Taxation without representation is tyranny.” In the Virginia House of Burgesses, firebrand and slaveholder Patrick Henry introduced the Virginia Stamp Act Resolutions, which denounced the Stamp Act and the British crown in language so strong that some conservative Virginians accused him of treason ( Figure 5.7 ). Henry replied that Virginians were subject only to taxes that they themselves—or their representatives—imposed. In short, there could be no taxation without representation . \n\n The colonists had never before formed a unified political front, so Grenville and Parliament did not fear true revolt. However, this was to change in 1765. In response to the Stamp Act, the Massachusetts Assembly sent letters to the other colonies, asking them to attend a meeting, or congress, to discuss how to respond to the act. Many American colonists from very different colonies found common cause in their opposition to the Stamp Act. Representatives from nine colonial legislatures met in New York in the fall of 1765 to reach a consensus. Could Parliament impose taxation without representation? The members of this first congress, known as the Stamp Act Congress, said no. These nine representatives had a vested interest in repealing the tax. Not only did it weaken their businesses and the colonial economy, but it also threatened their liberty under the British Constitution. They drafted a rebuttal to the Stamp Act, making clear that they desired only to protect their liberty as loyal subjects of the Crown. The document, called the Declaration of Rights and Grievances, outlined the unconstitutionality of taxation without representation and trials without juries. Meanwhile, popular protest was also gaining force. \n\n MOBILIZATION: POPULAR PROTEST AGAINST THE STAMP ACT \n\n The Stamp Act Congress was a gathering of landowning, educated White men who represented the political elite of the colonies and was the colonial equivalent of the British landed aristocracy. While these gentry were drafting their grievances during the Stamp Act Congress, other colonists showed their distaste for the new act by boycotting British goods and protesting in the streets. Two groups, the Sons of Liberty and the Daughters of Liberty , led the popular resistance to the Stamp Act. Both groups considered themselves British patriots defending their liberty, just as their forebears had done in the time of James II. \n\n Forming in Boston in the summer of 1765, the Sons of Liberty were artisans, shopkeepers, and small-time merchants willing to adopt extralegal means of protest. Before the act had even gone into effect, the Sons of Liberty began protesting. On August 14, they took aim at Andrew Oliver, who had been named the Massachusetts Distributor of Stamps. After hanging Oliver in effigy—that is, using a crudely made figure as a representation of Oliver—the unruly crowd stoned and ransacked his house, finally beheading the effigy and burning the remains. Such a brutal response shocked the royal governmental officials, who hid until the violence had spent itself. Andrew Oliver resigned the next day. By that time, the mob had moved on to the home of Lieutenant Governor Thomas Hutchinson who, because of his support of Parliament’s actions, was considered an enemy of English liberty. The Sons of Liberty barricaded Hutchinson in his home and demanded that he renounce the Stamp Act; he refused, and the protesters looted and burned his house. Furthermore, the Sons (also called “True Sons” or “True-born Sons” to make clear their commitment to liberty and distinguish them from the likes of Hutchinson) continued to lead violent protests with the goal of securing the resignation of all appointed stamp collectors ( Figure 5.8 ). \n\n Starting in early 1766, the Daughters of Liberty protested the Stamp Act by refusing to buy British goods and encouraging others to do the same. They avoided British tea, opting to make their own teas with local herbs and berries. They built a community—and a movement—around creating homespun cloth instead of buying British linen. Well-born women held “spinning bees,” at which they competed to see who could spin the most and the finest linen. An entry in The Boston Chronicle of April 7, 1766, states that on March 12, in Providence, Rhode Island, “18 Daughters of Liberty, young ladies of good reputation, assembled at the house of Doctor Ephraim Bowen, in this town. . . . There they exhibited a fine example of industry, by spinning from sunrise until dark, and displayed a spirit for saving their sinking country rarely to be found among persons of more age and experience.” At dinner, they “cheerfully agreed to omit tea, to render their conduct consistent. Besides this instance of their patriotism, before they separated, they unanimously resolved that the Stamp Act was unconstitutional, that they would purchase no more British manufactures unless it be repealed, and that they would not even admit the addresses of any gentlemen should they have the opportunity, without they determined to oppose its execution to the last extremity, if the occasion required.” The Daughters’ non-importation movement broadened the protest against the Stamp Act, giving women a new and active role in the political dissent of the time. Women were responsible for purchasing goods for the home, so by exercising the power of the purse, they could wield more power than they had in the past. Although they could not vote, they could mobilize others and make a difference in the political landscape. \n\n From a local movement, the protests of the Sons and Daughters of Liberty soon spread until there was a chapter in every colony. The Daughters of Liberty promoted the boycott on British goods while the Sons enforced it, threatening retaliation against anyone who bought imported goods or used stamped paper. In the protest against the Stamp Act, wealthy, lettered political figures like John Adams supported the goals of the Sons and Daughters of Liberty, even if they did not engage in the Sons’ violent actions. These men, who were lawyers, printers, and merchants, ran a propaganda campaign parallel to the Sons’ campaign of violence. In newspapers and pamphlets throughout the colonies, they published article after article outlining the reasons the Stamp Act was unconstitutional and urging peaceful protest. They officially condemned violent actions but did not have the protesters arrested; a degree of cooperation prevailed, despite the groups’ different economic backgrounds. Certainly, all the protesters saw themselves as acting in the best British tradition, standing up against the corruption (especially the extinguishing of their right to representation) that threatened their liberty ( Figure 5.9 ). \n\n THE DECLARATORY ACT \n\n Back in Great Britain, news of the colonists’ reactions worsened an already volatile political situation. Grenville’s imperial reforms had brought about increased domestic taxes and his unpopularity led to his dismissal by King George III. While many in Parliament still wanted such reforms, British merchants argued strongly for their repeal. These merchants had no interest in the philosophy behind the colonists’ desire for liberty; rather, their motive was that the non-importation of British goods by North American colonists was hurting their business. Many of the British at home were also appalled by the colonists’ violent reaction to the Stamp Act. Other Britons cheered what they saw as the manly defense of liberty by their counterparts in the colonies. \n\n In March 1766, the new prime minister, Lord Rockingham, compelled Parliament to repeal the Stamp Act. Colonists celebrated what they saw as a victory for their British liberty; in Boston, merchant John Hancock treated the entire town to drinks. However, to appease opponents of the repeal, who feared that it would weaken parliamentary power over the American colonists, Rockingham also proposed the Declaratory Act. This stated in no uncertain terms that Parliament’s power was supreme and that any laws the colonies may have passed to govern and tax themselves were null and void if they ran counter to parliamentary law. \n 5.3 The Townshend Acts and Colonial Protest Learning Objectives By the end of this section, you will be able to: \n\n Describe the purpose of the 1767 Townshend Acts \n\n Explain why many colonists protested the 1767 Townshend Acts and the consequences of their actions \n\n Colonists’ joy over the repeal of the Stamp Act and what they saw as their defense of liberty did not last long. The Declaratory Act of 1766 had articulated Great Britain’s supreme authority over the colonies, and Parliament soon began exercising that authority. In 1767, with the passage of the Townshend Acts, a tax on consumer goods in British North America, colonists believed their liberty as loyal British subjects had come under assault for a second time. \n\n THE TOWNSHEND ACTS \n\n Lord Rockingham’s tenure as prime minister was not long (1765–1766). Rich landowners feared that if he were not taxing the colonies, Parliament would raise their taxes instead, sacrificing them to the interests of merchants and colonists. George III duly dismissed Rockingham. William Pitt, also sympathetic to the colonists, succeeded him. However, Pitt was old and ill with gout. His chancellor of the exchequer, Charles Townshend ( Figure 5.10 ), whose job was to manage the Empire’s finances, took on many of his duties. Primary among these was raising the needed revenue from the colonies. \n\n Townshend’s first act was to deal with the unruly New York Assembly, which had voted not to pay for supplies for the garrison of British soldiers that the Quartering Act required. In response, Townshend proposed the Restraining Act of 1767, which disbanded the New York Assembly until it agreed to pay for the garrison’s supplies, which it eventually agreed to do. \n\n The Townshend Revenue Act of 1767 placed duties on various consumer items like paper, paint, lead, tea, and glass. These British goods had to be imported, since the colonies did not have the manufacturing base to produce them. Townshend hoped the new duties would not anger the colonists because they were external taxes, not internal ones like the Stamp Act. In 1766, in arguing before Parliament for the repeal of the Stamp Act, Benjamin Franklin had stated, “I never heard any objection to the right of laying duties to regulate commerce; but a right to lay internal taxes was never supposed to be in parliament, as we are not represented there.” \n\n The Indemnity Act of 1767 exempted tea produced by the British East India Company from taxation when it was imported into Great Britain. When the tea was re-exported to the colonies, however, the colonists had to pay taxes on it because of the Revenue Act. Some critics of Parliament on both sides of the Atlantic saw this tax policy as an example of corrupt politicians giving preferable treatment to specific corporate interests, creating a monopoly. The sense that corruption had become entrenched in Parliament only increased colonists’ alarm. \n\n In fact, the revenue collected from these duties was only nominally intended to support the British army in America. It actually paid the salaries of some royally appointed judges, governors, and other officials whom the colonial assemblies had traditionally paid. Thanks to the Townshend Revenue Act of 1767, however, these officials no longer relied on colonial leadership for payment. This change gave them a measure of independence from the assemblies, so they could implement parliamentary acts without fear that their pay would be withheld in retaliation. The Revenue Act thus appeared to sever the relationship between governors and assemblies, drawing royal officials closer to the British government and further away from the colonial legislatures. \n\n The Revenue Act also gave the customs board greater powers to counteract smuggling. It granted “writs of assistance”—basically, search warrants—to customs commissioners who suspected the presence of contraband goods, which also opened the door to a new level of bribery and trickery on the waterfronts of colonial America. Furthermore, to ensure compliance, Townshend introduced the Commissioners of Customs Act of 1767, which created an American Board of Customs to enforce trade laws. Customs enforcement had been based in Great Britain, but rules were difficult to implement at such a distance, and smuggling was rampant. The new customs board was based in Boston and would severely curtail smuggling in this large colonial seaport. \n\n Townshend also orchestrated the Vice-Admiralty Court Act, which established three more vice-admiralty courts, in Boston, Philadelphia, and Charleston, to try violators of customs regulations without a jury. Before this, the only colonial vice-admiralty court had been in far-off Halifax, Nova Scotia, but with three local courts, smugglers could be tried more efficiently. Since the judges of these courts were paid a percentage of the worth of the goods they recovered, leniency was rare. All told, the Townshend Acts resulted in higher taxes and stronger British power to enforce them. Four years after the end of the French and Indian War, the Empire continued to search for solutions to its debt problem and the growing sense that the colonies needed to be brought under control. \n\n REACTIONS: THE NON-IMPORTATION MOVEMENT \n\n Like the Stamp Act, the Townshend Acts produced controversy and protest in the American colonies. For a second time, many colonists resented what they perceived as an effort to tax them without representation and thus to deprive them of their liberty. The fact that the revenue the Townshend Acts raised would pay royal governors only made the situation worse, because it took control away from colonial legislatures that otherwise had the power to set and withhold a royal governor’s salary. The Restraining Act, which had been intended to isolate New York without angering the other colonies, had the opposite effect, showing the rest of the colonies how far beyond the British Constitution some members of Parliament were willing to go. \n\n The Townshend Acts generated a number of protest writings, including “Letters from a Pennsylvania Farmer” by John Dickinson. In this influential pamphlet, which circulated widely in the colonies, Dickinson conceded that the Empire could regulate trade but argued that Parliament could not impose either internal taxes, like stamps, on goods or external taxes, like customs duties, on imports. \n\n Americana “Address to the Ladies” Verse from The Boston Post-Boy and Advertiser This verse, which ran in a Boston newspaper in November 1767, highlights how women were encouraged to take political action by boycotting British goods. Notice that the writer especially encourages women to avoid British tea (Bohea and Green Hyson) and linen, and to manufacture their own homespun cloth. Building on the protest of the 1765 Stamp Act by the Daughters of Liberty, the non-importation movement of 1767–1768 mobilized women as political actors. \n\n Young ladies in town, and those that live round, \n\nLet a friend at this season advise you: \n\nSince money’s so scarce, and times growing worse \n\nStrange things may soon hap and surprize you: \n\nFirst then, throw aside your high top knots of pride \n\nWear none but your own country linnen; \n\nof economy boast, let your pride be the most \n\nWhat, if homespun they say is not quite so gay \n\nAs brocades, yet be not in a passion, \n\nFor when once it is known this is much wore in town, \n\nOne and all will cry out, ’tis the fashion! \n\nAnd as one, all agree that you’ll not married be \n\nTo such as will wear London Fact’ry: \n\nBut at first sight refuse, tell’em such you do chuse \n\nAs encourage our own Manufact’ry. \n\nNo more Ribbons wear, nor in rich dress appear, \n\nLove your country much better than fine things, \n\nBegin without passion, ’twill soon be the fashion \n\nTo grace your smooth locks with a twine string. \n\nThrow aside your Bohea, and your Green Hyson Tea, \n\nAnd all things with a new fashion duty; \n\nProcure a good store of the choice Labradore, \n\nFor there’ll soon be enough here to suit ye; \n\nThese do without fear and to all you’ll appear \n\nFair, charming, true, lovely, and cleaver; \n\nTho’ the times remain darkish, young men may be sparkish. \n\nAnd love you much stronger than ever. !O! \n\n In Massachusetts in 1768, Samuel Adams wrote a letter that became known as the Massachusetts Circular . Sent by the Massachusetts House of Representatives to the other colonial legislatures, the letter laid out the unconstitutionality of taxation without representation and encouraged the other colonies to again protest the taxes by boycotting British goods. Adams wrote, “It is, moreover, [the Massachusetts House of Representatives] humble opinion, which they express with the greatest deference to the wisdom of the Parliament, that the acts made there, imposing duties on the people of this province, with the sole and express purpose of raising a revenue, are infringements of their natural and constitutional rights; because, as they are not represented in the Parliament, his Majesty’s Commons in Britain, by those acts, grant their property without their consent.” Note that even in this letter of protest, the humble and submissive tone shows the Massachusetts Assembly’s continued deference to parliamentary authority. Even in that hotbed of political protest, it is a clear expression of allegiance and the hope for a restoration of “natural and constitutional rights.” \n\n Great Britain’s response to this threat of disobedience served only to unite the colonies further. The colonies’ initial response to the Massachusetts Circular was lukewarm at best. However, back in Great Britain, the secretary of state for the colonies—Lord Hillsborough—demanded that Massachusetts retract the letter, promising that any colonial assemblies that endorsed it would be dissolved. This threat had the effect of pushing the other colonies to Massachusetts’s side. Even the city of Philadelphia, which had originally opposed the Circular, came around. \n\n The Daughters of Liberty once again supported and promoted the boycott of British goods. Women resumed spinning bees and again found substitutes for British tea and other goods. Many colonial merchants signed non-importation agreements, and the Daughters of Liberty urged colonial women to shop only with those merchants. The Sons of Liberty used newspapers and circulars to call out by name those merchants who refused to sign such agreements; sometimes they were threatened by violence. For instance, a broadside from 1769–1770 reads: \n\n WILLIAM JACKSON, \n\nan IMPORTER; \n\nat the BRAZEN HEAD, \n\nNorth Side of the TOWN-HOUSE, \n\nand Opposite the Town-Pump, [in] \n\nCorn-hill, BOSTON \n\nIt is desired that the SONS \n\nand DAUGHTERS of LIBERTY, \n\nwould not buy any one thing of \n\nhim, for in so doing they will bring \n\ndisgrace upon themselves, and their \n\nPosterity, for ever and ever, AMEN. \n\n The boycott in 1768–1769 turned the purchase of consumer goods into a political gesture. It mattered what you consumed. Indeed, the very clothes you wore indicated whether you were a defender of liberty in homespun or a protector of parliamentary rights in superfine British attire. \n\n TROUBLE IN BOSTON \n\n The Massachusetts Circular got Parliament’s attention, and in 1768, Lord Hillsborough sent four thousand British troops to Boston to deal with the unrest and put down any potential rebellion there. The troops were a constant reminder of the assertion of British power over the colonies, an illustration of an unequal relationship between members of the same empire. As an added aggravation, British soldiers moonlighted as dockworkers, creating competition for employment. Boston’s labor system had traditionally been closed, privileging native-born laborers over outsiders, and jobs were scarce. Many Bostonians, led by the Sons of Liberty, mounted a campaign of harassment against British troops. The Sons of Liberty also helped protect the smuggling actions of the merchants; smuggling was crucial for the colonists’ ability to maintain their boycott of British goods. \n\n John Hancock was one of Boston’s most successful merchants and prominent citizens. While he maintained too high a profile to work actively with the Sons of Liberty, he was known to support their aims, if not their means of achieving them. He was also one of the many prominent merchants who had made their fortunes by smuggling, which was rampant in the colonial seaports. In 1768, customs officials seized the Liberty , one of his ships, and violence erupted. Led by the Sons of Liberty, Bostonians rioted against customs officials, attacking the customs house and chasing out the officers, who ran to safety at Castle William, a British fort on a Boston harbor island. British soldiers crushed the riots, but over the next few years, clashes between British officials and Bostonians became common. \n\n Conflict turned deadly on March 5, 1770, in a confrontation that came to be known as the Boston Massacre . On that night, a crowd of Bostonians from many walks of life started throwing snowballs, rocks, and sticks at the British soldiers guarding the customs house. In the resulting scuffle, some soldiers, goaded by the mob who hectored the soldiers as “lobster backs” (the reference to lobster equated the soldiers with bottom feeders, i.e., aquatic animals that feed on the lowest organisms in the food chain), fired into the crowd, killing five people. Crispus Attucks, the first man killed—and, though no one could have known it then, the first official casualty in the war for independence—was of Wampanoag and African descent. The bloodshed illustrated the level of hostility that had developed as a result of Boston’s occupation by British troops, the competition for scarce jobs between Bostonians and the British soldiers stationed in the city, and the larger question of Parliament’s efforts to tax the colonies. \n\n The Sons of Liberty immediately seized on the event, characterizing the British soldiers as murderers and their victims as martyrs. Paul Revere, a silversmith and member of the Sons of Liberty, circulated an engraving that showed a line of grim redcoats firing ruthlessly into a crowd of unarmed, fleeing civilians. Among colonists who resisted British power, this view of the “massacre” confirmed their fears of a tyrannous government using its armies to curb the freedom of British subjects. But to others, the attacking mob was equally to blame for pelting the British with rocks and insulting them. \n\n It was not only British Loyalists who condemned the unruly mob. John Adams, one of the city’s strongest supporters of peaceful protest against Parliament, represented the British soldiers at their murder trial. Adams argued that the mob’s lawlessness required the soldiers’ response, and that without law and order, a society was nothing. He argued further that the soldiers were the tools of a much broader program, which transformed a street brawl into the injustice of imperial policy. Of the eight soldiers on trial, the jury acquitted six, convicting the other two of the reduced charge of manslaughter. \n\n Adams argued: “Facts are stubborn things; and whatever may be our wishes, our inclinations, or the dictates of our passions, they cannot alter the state of facts and evidence: nor is the law less stable than the fact; if an assault was made to endanger their lives, the law is clear, they had a right to kill in their own defense; if it was not so severe as to endanger their lives, yet if they were assaulted at all, struck and abused by blows of any sort, by snow-balls, oyster-shells, cinders, clubs, or sticks of any kind; this was a provocation, for which the law reduces the offence of killing, down to manslaughter, in consideration of those passions in our nature, which cannot be eradicated. To your candour and justice I submit the prisoners and their cause.” \n\n Americana Propaganda and the Sons of Liberty Long after the British soldiers had been tried and punished, the Sons of Liberty maintained a relentless propaganda campaign against British oppression. Many of them were printers or engravers, and they were able to use public media to sway others to their cause. Shortly after the incident outside the customs house, Paul Revere created “The bloody massacre perpetrated in King Street Boston on March 5th 1770 by a party of the 29th Regt.” ( Figure 5.11 ), based on an image by engraver Henry Pelham. The picture—which represents only the protesters’ point of view—shows the ruthlessness of the British soldiers and the helplessness of the crowd of civilians. Notice the subtle details Revere uses to help convince the viewer of the civilians’ innocence and the soldiers’ cruelty. Although eyewitnesses said the crowd started the fight by throwing snowballs and rocks, in the engraving they are innocently standing by. Revere also depicts the crowd as well dressed and well-to-do, when in fact they were laborers and probably looked quite a bit rougher. \n\n Newspaper articles and pamphlets that the Sons of Liberty circulated implied that the “massacre” was a planned murder. In the Boston Gazette on March 12, 1770, an article describes the soldiers as striking first. It goes on to discuss this version of the events: “On hearing the noise, one Samuel Atwood came up to see what was the matter; and entering the alley from dock square, heard the latter part of the combat; and when the boys had dispersed he met the ten or twelve soldiers aforesaid rushing down the alley towards the square and asked them if they intended to murder people? They answered Yes, by God, root and branch! With that one of them struck Mr. Atwood with a club which was repeated by another; and being unarmed, he turned to go off and received a wound on the left shoulder which reached the bone and gave him much pain.” \n\n What do you think most people in the United States think of when they consider the Boston Massacre? How does the propaganda of the Sons of Liberty still affect the way we think of this event? \n\n PARTIAL REPEAL \n\n As it turned out, the Boston Massacre occurred after Parliament had partially repealed the Townshend Acts. By the late 1760s, the American boycott of British goods had drastically reduced British trade. Once again, merchants who lost money because of the boycott strongly pressured Parliament to loosen its restrictions on the colonies and break the non-importation movement. Charles Townshend died suddenly in 1767 and was replaced by Lord North, who was inclined to look for a more workable solution with the colonists. North convinced Parliament to drop all the Townshend duties except the tax on tea. The administrative and enforcement provisions under the Townshend Acts—the American Board of Customs Commissioners and the vice-admiralty courts—remained in place. \n\n To those who had protested the Townshend Acts for several years, the partial repeal appeared to be a major victory. For a second time, colonists had rescued liberty from an unconstitutional parliamentary measure. The hated British troops in Boston departed. The consumption of British goods skyrocketed after the partial repeal, an indication of the American colonists’ desire for the items linking them to the Empire. \n 5.4 The Destruction of the Tea and the Coercive Acts Learning Objectives By the end of this section, you will be able to: \n\n Describe the socio-political environment in the colonies in the early 1770s \n\n Explain the purpose of the Tea Act of 1773 and discuss colonial reactions to it \n\n Identify and describe the Coercive Acts \n\n The Tea Act of 1773 triggered a reaction with far more significant consequences than either the 1765 Stamp Act or the 1767 Townshend Acts. Colonists who had joined in protest against those earlier acts renewed their efforts in 1773. They understood that Parliament had again asserted its right to impose taxes without representation, and they feared the Tea Act was designed to seduce them into conceding this important principle by lowering the price of tea to the point that colonists might abandon their scruples. They also deeply resented the East India Company’s monopoly on the sale of tea in the American colonies; this resentment sprang from the knowledge that some members of Parliament had invested heavily in the company. \n\n SMOLDERING RESENTMENT \n\n Even after the partial repeal of the Townshend duties, however, suspicion of Parliament’s intentions remained high. This was especially true in port cities like Boston and New York, where British customs agents were a daily irritant and reminder of British power. In public houses and squares, people met and discussed politics. Philosopher John Locke’s Two Treatises of Government , published almost a century earlier, influenced political thought about the role of government to protect life, liberty, and property. The Sons of Liberty issued propaganda ensuring that colonists remained aware when Parliament overreached itself. \n\n Violence continued to break out on occasion, as in 1772, when Rhode Island colonists boarded and burned the British revenue ship Gaspée in Narragansett Bay ( Figure 5.12 ). Colonists had attacked or burned British customs ships in the past, but after the Gaspée Affair, the British government convened a Royal Commission of Inquiry. This Commission had the authority to remove the colonists, who were charged with treason, to Great Britain for trial. Some colonial protestors saw this new ability as another example of the overreach of British power. \n\n Samuel Adams, along with Joseph Warren and James Otis, re-formed the Boston Committee of Correspondence , which functioned as a form of shadow government, to address the fear of British overreach. Soon towns all over Massachusetts had formed their own committees, and many other colonies followed suit. These committees, which had between seven and eight thousand members in all, identified enemies of the movement and communicated the news of the day. Sometimes they provided a version of events that differed from royal interpretations, and slowly, the committees began to supplant royal governments as sources of information. They later formed the backbone of communication among the colonies in the rebellion against the Tea Act, and eventually in the revolt against the British crown. \n\n THE TEA ACT OF 1773 \n\n Parliament did not enact the Tea Act of 1773 in order to punish the colonists, assert parliamentary power, or even raise revenues. Rather, the act was a straightforward order of economic protectionism for a British tea firm, the East India Company, that was on the verge of bankruptcy. In the colonies, tea was the one remaining consumer good subject to the hated Townshend duties. Protest leaders and their followers still avoided British tea, drinking smuggled Dutch tea as a sign of patriotism. \n\n The Tea Act of 1773 gave the British East India Company the ability to export its tea directly to the colonies without paying import or export duties and without using middlemen in either Great Britain or the colonies. Even with the Townshend tax, the act would allow the East India Company to sell its tea at lower prices than the smuggled Dutch tea, thus undercutting the smuggling trade. \n\n This act was unwelcome to those in British North America who had grown displeased with the pattern of imperial measures. By granting a monopoly to the East India Company, the act not only cut out colonial merchants who would otherwise sell the tea themselves; it also reduced their profits from smuggled foreign tea. These merchants were among the most powerful and influential people in the colonies, so their dissatisfaction carried some weight. Moreover, because the tea tax that the Townshend Acts imposed remained in place, tea had intense power to symbolize the idea of “no taxation without representation.” \n\n COLONIAL PROTEST: THE DESTRUCTION OF THE TEA \n\n The 1773 act reignited the worst fears among the colonists. To the Sons and Daughters of Liberty and those who followed them, the act appeared to be proof positive that a handful of corrupt members of Parliament were violating the British Constitution. Veterans of the protest movement had grown accustomed to interpreting British actions in the worst possible light, so the 1773 act appeared to be part of a large conspiracy against liberty. \n\n As they had done to protest earlier acts and taxes, colonists responded to the Tea Act with a boycott. The Committees of Correspondence helped to coordinate resistance in all of the colonial port cities, so up and down the East Coast, British tea-carrying ships were unable to come to shore and unload their wares. In Charlestown, Boston, Philadelphia, and New York, the equivalent of millions of dollars’ worth of tea was held hostage, either locked in storage warehouses or rotting in the holds of ships as they were forced to sail back to Great Britain. \n\n In Boston, Thomas Hutchinson, now the royal governor of Massachusetts, vowed that radicals like Samuel Adams would not keep the ships from unloading their cargo. He urged the merchants who would have accepted the tea from the ships to stand their ground and receive the tea once it had been unloaded. When the Dartmouth sailed into Boston Harbor in November 1773, it had twenty days to unload its cargo of tea and pay the duty before it had to return to Great Britain. Two more ships, the Eleanor and the Beaver , followed soon after. Samuel Adams and the Sons of Liberty tried to keep the captains of the ships from paying the duties and posted groups around the ships to make sure the tea would not be unloaded. \n\n On December 16, just as the Dartmouth ’s deadline approached, townspeople gathered at the Old South Meeting House determined to take action. From this gathering, a group of Sons of Liberty and their followers approached the three ships. Some were disguised as Mohawks. Protected by a crowd of spectators, they systematically dumped all the tea into the harbor, destroying goods worth almost $1 million in today’s dollars, a very significant loss. This act soon inspired further acts of resistance up and down the East Coast. However, not all colonists, and not even all Patriots, supported the dumping of the tea. The wholesale destruction of property shocked people on both sides of the Atlantic. \n\n PARLIAMENT RESPONDS: THE COERCIVE ACTS \n\n In London, response to the destruction of the tea was swift and strong. The violent destruction of property infuriated King George III and the prime minister, Lord North ( Figure 5.13 ), who insisted the loss be repaid. Though some American merchants put forward a proposal for restitution, the Massachusetts Assembly refused to make payments. Massachusetts’s resistance to British authority united different factions in Great Britain against the colonies. North had lost patience with the unruly British subjects in Boston. He declared: “The Americans have tarred and feathered your subjects, plundered your merchants, burnt your ships, denied all obedience to your laws and authority; yet so clement and so long forbearing has our conduct been that it is incumbent on us now to take a different course. Whatever may be the consequences, we must risk something; if we do not, all is over.” Both Parliament and the king agreed that Massachusetts should be forced to both pay for the tea and yield to British authority. \n\n In early 1774, leaders in Parliament responded with a set of four measures designed to punish Massachusetts, commonly known at the Coercive Acts . The Boston Port Act shut down Boston Harbor until the East India Company was repaid. The Massachusetts Government Act placed the colonial government under the direct control of crown officials and made traditional town meetings subject to the governor’s approval. The Administration of Justice Act allowed the royal governor to unilaterally move any trial of a crown officer out of Massachusetts, a change designed to prevent hostile Massachusetts juries from deciding these cases. This act was especially infuriating to John Adams and others who emphasized the time-honored rule of law. They saw this part of the Coercive Acts as striking at the heart of fair and equitable justice. Finally, the Quartering Act encompassed all the colonies and allowed British troops to be housed in occupied buildings. At the same time, Parliament also passed the Quebec Act, which expanded the boundaries of Quebec westward and extended religious tolerance to Roman Catholics in the province. For many Protestant colonists, especially Congregationalists in New England, this forced tolerance of Catholicism was the most objectionable provision of the act. Additionally, expanding the boundaries of Quebec raised troubling questions for many colonists who eyed the West, hoping to expand the boundaries of their provinces. The Quebec Act appeared gratuitous, a slap in the face to colonists already angered by the Coercive Acts. \n\n American Patriots renamed the Coercive and Quebec measures the Intolerable Acts . Some in London also thought the acts went too far; see the cartoon “The Able Doctor, or America Swallowing the Bitter Draught” ( Figure 5.14 ) for one British view of what Parliament was doing to the colonies. Meanwhile, punishments designed to hurt only one colony (Massachusetts, in this case) had the effect of mobilizing all the colonies to its side. The Committees of Correspondence had already been active in coordinating an approach to the Tea Act. Now the talk would turn to these new, intolerable assaults on the colonists’ rights as British subjects. \n 5.5 Disaffection: The First Continental Congress and American Identity Learning Objectives By the end of this section, you will be able to: \n\n Describe the state of affairs between the colonies and the home government in 1774 \n\n Explain the purpose and results of the First Continental Congress \n\n Disaffection—the loss of affection toward the home government—had reached new levels by 1774. Many colonists viewed the Intolerable Acts as a turning point; they now felt they had to take action. The result was the First Continental Congress, a direct challenge to Lord North and British authority in the colonies. Still, it would be a mistake to assume there was a groundswell of support for separating from the British Empire and creating a new, independent nation. Strong ties still bound the Empire together, and colonists did not agree about the proper response. Loyalists tended to be property holders, established residents who feared the loss of their property. To them the protests seemed to promise nothing but mob rule, and the violence and disorder they provoked were shocking. On both sides of the Atlantic, opinions varied. \n\n After the passage of the Intolerable Acts in 1774, the Committees of Correspondence and the Sons of Liberty went straight to work, spreading warnings about how the acts would affect the liberty of all colonists, not just urban merchants and laborers. The Massachusetts Government Act had shut down the colonial government there, but resistance-minded colonists began meeting in extralegal assemblies. One of these assemblies, the Massachusetts Provincial Congress, passed the Suffolk Resolves in September 1774, which laid out a plan of resistance to the Intolerable Acts. Meanwhile, the First Continental Congress was convening to discuss how to respond to the acts themselves. \n\n The First Continental Congress was made up of elected representatives of twelve of the thirteen American colonies. (Georgia’s royal governor blocked the move to send representatives from that colony, an indication of the continued strength of the royal government despite the crisis.) The representatives met in Philadelphia from September 5 through October 26, 1774, and at first they did not agree at all about the appropriate response to the Intolerable Acts. Joseph Galloway of Pennsylvania argued for a conciliatory approach; he proposed that an elected Grand Council in America, like the Parliament in Great Britain, should be paired with a royally appointed President General, who would represent the authority of the Crown. More radical factions argued for a move toward separation from the Crown. \n\n In the end, Paul Revere rode from Massachusetts to Philadelphia with the Suffolk Resolves, which became the basis of the Declaration and Resolves of the First Continental Congress. In the Declaration and Resolves, adopted on October 14, the colonists demanded the repeal of all repressive acts passed since 1773 and agreed to a non-importation, non-exportation, and non-consumption pact against all British goods until the acts were repealed. In the “Petition of Congress to the King” on October 24, the delegates adopted a further recommendation of the Suffolk Resolves and proposed that the colonies raise and regulate their own militias. \n\n The representatives at the First Continental Congress created a Continental Association to ensure that the full boycott was enforced across all the colonies. The Continental Association served as an umbrella group for colonial and local committees of observation and inspection. By taking these steps, the First Continental Congress established a governing network in opposition to royal authority. \n\n Defining American The First List of Un-American Activities In her book Toward A More Perfect Union: Virtue and the Formation of American Republics , historian Ann Fairfax Withington explores actions the delegates to the First Continental Congress took during the weeks they were together. Along with their efforts to bring about the repeal of the Intolerable Acts, the delegates also banned certain activities they believed would undermine their fight against what they saw as British corruption. \n\n In particular, the delegates prohibited horse races, cockfights, the theater, and elaborate funerals. The reasons for these prohibitions provide insight into the state of affairs in 1774. Both horse races and cockfights encouraged gambling and, for the delegates, gambling threatened to prevent the unity of action and purpose they desired. In addition, cockfighting appeared immoral and corrupt because the roosters were fitted with razors and fought to the death ( Figure 5.15 ). \n\n The ban on the theater aimed to do away with another corrupt British practice. Critics had long believed that theatrical performances drained money from working people. Moreover, they argued, theatergoers learned to lie and deceive from what they saw on stage. The delegates felt banning the theater would demonstrate their resolve to act honestly and without pretence in their fight against corruption. \n\n Finally, eighteenth-century mourning practices often required lavish spending on luxury items and even the employment of professional mourners who, for a price, would shed tears at the grave. Prohibiting these practices reflected the idea that luxury bred corruption, and the First Continental Congress wanted to demonstrate that the colonists would do without British vices. Congress emphasized the need to be frugal and self-sufficient when confronted with corruption. \n\n The First Continental Congress banned all four activities—horse races, cockfights, the theater, and elaborate funerals—and entrusted the Continental Association with enforcement. Rejecting what they saw as corruption coming from Great Britain, the delegates were also identifying themselves as standing apart from their British relatives. They cast themselves as virtuous defenders of liberty against a corrupt Parliament. \n\n In the Declaration and Resolves and the Petition of Congress to the King, the delegates to the First Continental Congress refer to George III as “Most Gracious Sovereign” and to themselves as “inhabitants of the English colonies in North America” or “inhabitants of British America,” indicating that they still considered themselves British subjects of the king, not American citizens. At the same time, however, they were slowly moving away from British authority, creating their own de facto government in the First Continental Congress. One of the provisions of the Congress was that it meet again in one year to mark its progress; the Congress was becoming an elected government. "}}},{"rowIdx":85,"cells":{"bname":{"kind":"string","value":"principles_of_accounting,_volume_1:_financial_accounting"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 8.1 Analyze Fraud in the Accounting Workplace \n\n The fraud triangle helps explain the mechanics of fraud by examining the common contributing factors of perceived opportunity, incentive, and rationalization. \n\n Due to the nature of their functions, internal and external auditors, through the implementation of effective internal controls, are in excellent positions to prevent opportunity-based fraud. \n\n 8.2 Define and Explain Internal Controls and Their Purpose within an Organization \n\n A system of internal control is the policies combined with procedures created by management to protect the integrity of assets and ensure efficiency of operations. \n\n The system prevents losses and helps management maintain an effective means of performance. \n\n 8.3 Describe Internal Controls within an Organization \n\n Principles of an effective internal control system include having clear responsibilities, documenting operations, having adequate insurance, separating duties, and setting clear responsibilities for action. \n\n Internal controls are applicable to all types of organizations: for profit, not-for-profit, and governmental organizations. \n\n 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries \n\n The purpose of a petty cash fund is to make payments for small amounts that are immaterial, such as postage, minor repairs, or day-to-day supplies. \n\n A petty cash account is an imprest account, so it is only debited when the fund is initially established or increased in amount. Transactions to replenish the account involve a debit to the expenses and a credit to the cash account (e.g., bank account). \n\n 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization \n\n It is the responsibility of management to assure that internal controls of a company are effective and in place. \n\n Though management has always had responsibility over internal controls, the Sarbanes-Oxley Act has added additional assurances that management takes this responsibility seriously, and placed sanctions against corporate officers and boards of directors who do not take appropriate responsibility. \n\n Sarbanes-Oxley only applies to public companies. Even though the rules of this act only apply to public companies, proper internal controls are an important aspect of all businesses of any size. Tone at the top is a key component of a proper internal control system. \n\n 8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries \n\n The bank reconciliation is an internal document that verifies the accuracy of records maintained by the depositor and the financial institution. The balance on the bank statement is adjusted for outstanding checks and uncleared deposits. The record balance is adjusted for service charges and interest earned. \n\n The bank reconciliation is an internal control document that ensures transactions to the bank account are properly recorded, and allows for verification of transactions. \n\n 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements \n\n Financial statement fraud has occurred when financial statements intentionally hide illegal transactions or fail to accurately reflect the true financial condition of an entity. \n\n Cooking the books can be used to create false records to present to lenders or investors. It also is used to hide corporate looting of funds and other resources, or to increase stock prices. Cooking the books is an intentional action and is often achieved through the manipulation of the entity’s revenues or accounts receivable. \n\n Health South and Enron were used as examples of past corporate financial fraud. \n\n The section takes a brief look at the current state of SOX compliance. "},"intro":{"kind":"string","value":" Chapter Outline 8.1 Analyze Fraud in the Accounting Workplace 8.2 Define and Explain Internal Controls and Their Purpose within an Organization 8.3 Describe Internal Controls within an Organization 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization 8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements Why It Matters \n\n One of Jennifer’s fondest memories was visiting her grandparents’ small country store when she was a child. She was impressed by how happy the customers seemed to be in the welcoming environment. While attending college, she decided that the college community needed a coffee/pastry shop where students and the local citizens could congregate, spend time together, and enjoy a coffee or other beverage, along with a pastry that Jennifer would buy from a local bakery. In a sense, she wanted to replicate the environment that people found in her grandparents’ store. \n\n After graduation, while she was in the planning stage, she asked her former accounting professor for advice on planning and operating a business since she had heard that the attrition rate for new businesses is quite high. The professor told her that one of the most important factors was the selection, hiring, and treatment of happy and productive personnel. The professor further stated that, with the right personnel, many problems that companies might face, such as fraud, theft, and the violation of the organization’s internal control policies and principles, can be lessened. \n\n To emphasize her point, the professor stated a statistic from the National Restaurant Association’s 2016 Restaurant Operations Report that restaurant staff were responsible for an estimated 75% of inventory theft. 1 This statistic led to the professor’s final gem of wisdom for Jennifer: hire the right people, create a pleasant work environment, and also create an environment that does not tempt your personnel to consider fraudulent or felonious activities. 1 National Restaurant Association. “2016 Restaurant Operations Report.” 2016. https://www.restaurant.org/research/reports/restaurant-operations-report "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Incentive ( or pressure ) is another element necessary for a person to commit fraud . <hl> <hl> The different types of pressure are typically found in ( 1 ) vices , such as gambling or drug use ; ( 2 ) financial pressures , such as greed or living beyond their means ; ( 3 ) work pressure , such as being unhappy with a job ; and ( 4 ) other pressures , such as the desire to appear successful . <hl> Pressure may be more recognizable than rationalization , for instance , when coworkers seem to be living beyond their means or complain that they want to get even with their employer because of low pay or other perceived slights .","hl_sentences":"Incentive ( or pressure ) is another element necessary for a person to commit fraud . The different types of pressure are typically found in ( 1 ) vices , such as gambling or drug use ; ( 2 ) financial pressures , such as greed or living beyond their means ; ( 3 ) work pressure , such as being unhappy with a job ; and ( 4 ) other pressures , such as the desire to appear successful .","question":{"cloze_format":"A fraudster would perceive ___ as a pressure.","normal_format":"Which of the following would a fraudster perceive as a pressure?","question_choices":["lack of management oversight","everyone does it","living beyond one’s means","lack of an internal audit function"],"question_id":"fs-idm361923088","question_text":"Which of the following would a fraudster perceive as a pressure?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"Internal controls and company policies are important to protect and safeguard assets and to protect all company data and are designed to protect the company from fraud."},"bloom":null,"hl_context":"It should be clear how important internal control is to all businesses , regardless of size . <hl> An effective internal control system allows a business to monitor its employees , but it also helps a company protect sensitive customer data . <hl> Consider the 2017 massive data breach at Equifax that compromised data of over 143 million people . With proper internal controls functioning as intended , there would have been protective measures to ensure that no unauthorized parties had access to the data . <hl> Not only would internal controls prevent outside access to the data , but proper internal controls would protect the data from corruption , damage , or misuse . <hl> One of the issues faced by any organization is that internal control systems can be overridden and can be ineffective if not followed by management or employees . <hl> The use of internal controls in both accounting and operations can reduce the risk of fraud . <hl> In the unfortunate event that an organization is a victim of fraud , the internal controls should provide tools that can be used to identify who is responsible for the fraud and provide evidence that can be used to prosecute the individual responsible for the fraud . <hl> This chapter discusses internal controls in the context of accounting and controlling for cash in a typical business setting . <hl> These examples are applicable to the other ways in which an organization may protect its assets and protect itself against fraud . 8.2 Define and Explain Internal Controls and Their Purpose within an Organization","hl_sentences":"An effective internal control system allows a business to monitor its employees , but it also helps a company protect sensitive customer data . Not only would internal controls prevent outside access to the data , but proper internal controls would protect the data from corruption , damage , or misuse . The use of internal controls in both accounting and operations can reduce the risk of fraud . This chapter discusses internal controls in the context of accounting and controlling for cash in a typical business setting .","question":{"cloze_format":"Internal control is said to be the backbone of all businesses. The best description of internal controls is that ___ .","normal_format":"Internal control is said to be the backbone of all businesses. Which of the following is the best description of internal controls?","question_choices":["Internal controls ensure that the financial statements published are correct.","The only role of internal controls is to protect customer data.","Internal controls and company policies are important to protect and safeguard assets and to protect all company data and are designed to protect the company from fraud.","Internal controls are designed to keep employees from committing fraud against the company."],"question_id":"fs-idm357461072","question_text":"Internal control is said to be the backbone of all businesses. Which of the following is the best description of internal controls?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"The use of internal controls differs significantly across organizations of different sizes . <hl> In the case of small businesses , implementation of internal controls can be a challenge , due to cost constraints , or because a small staff may mean that one manager or owner will have full control over the organization and its operations . <hl> <hl> An owner in charge of all functions has enough knowledge to keep a close eye on all aspects of the organization and can track all assets appropriately . <hl> In smaller organizations in which responsibilities are delegated , procedures need to be developed in order to ensure that assets are tracked and used properly .","hl_sentences":"In the case of small businesses , implementation of internal controls can be a challenge , due to cost constraints , or because a small staff may mean that one manager or owner will have full control over the organization and its operations . An owner in charge of all functions has enough knowledge to keep a close eye on all aspects of the organization and can track all assets appropriately .","question":{"cloze_format":"The best way for owners of small businesses to maintain proper internal controls is that ___.","normal_format":"What is the best way for owners of small businesses to maintain proper internal controls?","question_choices":["The owner must have enough knowledge of all aspects of the company and have controls in place to track all assets.","Small businesses do not need to worry about internal controls.","Small businesses should make one of their employees in charge of all aspects of the company, giving the owner the ability to run the company and generate sales.","Only managers need to be concerned about internal controls."],"question_id":"fs-idm392990528","question_text":"What is the best way for owners of small businesses to maintain proper internal controls?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"Publish accurate financial statements on a regular basis."},"bloom":null,"hl_context":"<hl> ensure that assets are kept secure <hl> <hl> monitor operations of the organization to ensure maximum efficiency <hl> <hl> ensure assets are properly used <hl> Here we address some of the practical aspects of internal control systems . <hl> The internal control system consists of the formal policies and procedures that do the following : <hl>","hl_sentences":"ensure that assets are kept secure monitor operations of the organization to ensure maximum efficiency ensure assets are properly used The internal control system consists of the formal policies and procedures that do the following :","question":{"cloze_format":"It is not considered to be part of the internal control structure of a company to ___.","normal_format":"Which of the following is not considered to be part of the internal control structure of a company?","question_choices":["Ensure that assets are kept secure.","Monitor operations of the organization to ensure maximum efficiency.","Publish accurate financial statements on a regular basis.","Ensure assets are properly used."],"question_id":"fs-idm684287760","question_text":"Which of the following is not considered to be part of the internal control structure of a company?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> In addition , any documentation generated by daily operations should be managed according to internal controls . <hl> <hl> For example , when the Galaxy ’ s Best Yogurt closes each day , one employee should close out and reconcile the cash drawer using prenumbered forms in pen to ensure that no forms can be altered or changed by another employee who may have access to the cash . <hl> In case of an error , the employee responsible for making the change should initial any changes on the form . If there are special orders for cakes or other products , the order forms should be prenumbered . The use of prenumbered documents provides assurance that all sales are recorded . If a form is not prenumbered , an order can be prepared , and the employee can then take the money without ringing the order into the cash register , leaving no record of the sale .","hl_sentences":"In addition , any documentation generated by daily operations should be managed according to internal controls . For example , when the Galaxy ’ s Best Yogurt closes each day , one employee should close out and reconcile the cash drawer using prenumbered forms in pen to ensure that no forms can be altered or changed by another employee who may have access to the cash .","question":{"cloze_format":"The statement that would not address the issue of having cash transactions reported in the accounting records is ___ .","normal_format":"There are several elements to internal controls. Which of the following would not address the issue of having cash transactions reported in the accounting records?","question_choices":["One employee would have access to the cash register.","The cash drawer should be closed out, and cash and the sales register should be reconciled on a prenumbered form.","Ask customers to report to a manager if they do not receive a sales receipt or invoice.","The person behind the cash register should also be responsible for making price adjustments."],"question_id":"fs-idm686164688","question_text":"There are several elements to internal controls. Which of the following would not address the issue of having cash transactions reported in the accounting records?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Separation of assets from custody ensures that the person who controls an asset cannot also keep the accounting records . This action prevents one employee from taking income from the business and entering a transaction on the accounting records to cover it up . <hl> For example , one person within an organization may open an envelope that contains a check , but a different person would enter the check into the organization ’ s accounting system . <hl> <hl> In the case of the Galaxy ’ s Best Yogurt , one employee may count the money in the cash register drawer at the end of the night and reconcile it with the sales , but a different employee would recount the money , prepare the bank deposit , and ensure that the deposit is made at the bank . <hl>","hl_sentences":"For example , one person within an organization may open an envelope that contains a check , but a different person would enter the check into the organization ’ s accounting system . In the case of the Galaxy ’ s Best Yogurt , one employee may count the money in the cash register drawer at the end of the night and reconcile it with the sales , but a different employee would recount the money , prepare the bank deposit , and ensure that the deposit is made at the bank .","question":{"cloze_format":"There are three employees in the accounting department: payroll clerk, accounts payable clerk, and accounts receivable clerk. The employee that should not make the daily deposit is the ___ .","normal_format":"There are three employees in the accounting department: payroll clerk, accounts payable clerk, and accounts receivable clerk. Which one of these employees should not make the daily deposit?","question_choices":["payroll clerk","account payable clerk","accounts receivable clerk","none of them"],"question_id":"fs-idm635347344","question_text":"There are three employees in the accounting department: payroll clerk, accounts payable clerk, and accounts receivable clerk. Which one of these employees should not make the daily deposit?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"packing slip"},"bloom":null,"hl_context":"<hl> As cash is spent from a petty cash fund , it is replaced with a receipt of the purchase . <hl> At all times , the balance in the petty cash box should be equal to the cash in the box plus the receipts showing purchases . As we have discussed , one of the hardest assets to control within any organization is cash . <hl> One way to control cash is for an organization to require that all payments be made by check . <hl> <hl> However , there are situations in which it is not practical to use a check . <hl> For example , imagine that the Galaxy ’ s Best Yogurt runs out of milk one evening . It is not possible to operate without milk , and the normal shipment does not come from the supplier for another 48 hours . To maintain operations , it becomes necessary to go to the grocery store across the street and purchase three gallons of milk . <hl> It is not efficient for time and cost to write a check for this small purchase , so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases . <hl> <hl> A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance . <hl> <hl> Think It Through Hiring Approved Vendors One internal control that companies often have is an official “ approved vendor ” list for purchases . <hl> Why is it important to have an approved vendor list ? 8.4 Define the Purpose and Use of a Petty Cash Fund , and Prepare Petty Cash Journal Entries","hl_sentences":"As cash is spent from a petty cash fund , it is replaced with a receipt of the purchase . One way to control cash is for an organization to require that all payments be made by check . However , there are situations in which it is not practical to use a check . It is not efficient for time and cost to write a check for this small purchase , so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases . A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance . Think It Through Hiring Approved Vendors One internal control that companies often have is an official “ approved vendor ” list for purchases .","question":{"cloze_format":"The ___ document is not needed to process a payment to a vendor.","normal_format":"Which one of the following documents is not needed to process a payment to a vendor?","question_choices":["vendor invoice","packing slip","check request","purchase order"],"question_id":"fs-idm685975760","question_text":"Which one of the following documents is not needed to process a payment to a vendor?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"In terms of the application of security resources , some businesses use surveillance cameras focused on key areas of the organization , such as the cash register and areas where a majority of work is performed . <hl> Technology also allows businesses to use password protection on their data or systems so that employees cannot access systems and change data without authorization . <hl> Businesses may also track all employee activities within an information technology system .","hl_sentences":"Technology also allows businesses to use password protection on their data or systems so that employees cannot access systems and change data without authorization .","question":{"cloze_format":"The advantage of using technology in the internal control system is that ___ .","normal_format":"What is the advantage of using technology in the internal control system?","question_choices":["Passwords can be used to allow access by employees.","Any cash received does not need to be reconciled because the computer tracks all transactions.","Transactions are easily changed.","Employees cannot steal because all cash transactions are recorded by the computer/cash register."],"question_id":"fs-idm372711712","question_text":"What is the advantage of using technology in the internal control system?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"cash"},"bloom":null,"hl_context":"<hl> As we have discussed , one of the hardest assets to control within any organization is cash . <hl> One way to control cash is for an organization to require that all payments be made by check . However , there are situations in which it is not practical to use a check . For example , imagine that the Galaxy ’ s Best Yogurt runs out of milk one evening . It is not possible to operate without milk , and the normal shipment does not come from the supplier for another 48 hours . To maintain operations , it becomes necessary to go to the grocery store across the street and purchase three gallons of milk . It is not efficient for time and cost to write a check for this small purchase , so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases . A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance .","hl_sentences":"As we have discussed , one of the hardest assets to control within any organization is cash .","question":{"cloze_format":"The asset that requires the strongest of internal controls is ___.","normal_format":"Which of the following assets require the strongest of internal controls?","question_choices":["inventory","credit cards","computer equipment","cash"],"question_id":"fs-idm404730784","question_text":"Which of the following assets require the strongest of internal controls?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> As a result of the Enron failure and others that occurred during the same time frame , Congress passed the Sarbanes-Oxley Act ( SOX ) to regulate practice to manage conflicts of analysts , maintain governance , and impose guidelines for criminal conduct as well as sanctions for violations of conduct . <hl> <hl> It ensures that internal controls are properly documented , tested , and used consistently . <hl> The intent of the act was to ensure that corporate financial statements and disclosures are accurate and reliable . It is important to note that SOX only applies to public companies . A publicly traded company is one whose stock is traded ( bought and sold ) on an organized stock exchange . Smaller companies still struggle with internal control development and compliance due to a variety of reasons , such as cost and lack of resources .","hl_sentences":"As a result of the Enron failure and others that occurred during the same time frame , Congress passed the Sarbanes-Oxley Act ( SOX ) to regulate practice to manage conflicts of analysts , maintain governance , and impose guidelines for criminal conduct as well as sanctions for violations of conduct . It ensures that internal controls are properly documented , tested , and used consistently .","question":{"cloze_format":"A true statement about the Sarbanes-Oxley Act is that ___ .","normal_format":"Which of the following is true about the Sarbanes-Oxley Act?","question_choices":["It was passed to ensure that internal controls are properly documented and tested by public companies.","It applies to both public and smaller companies.","It requires all companies to report their internal control policies to the US Securities and Exchange Commission.","It does not require additional costs or resources to have adequate controls."],"question_id":"fs-idm269712544","question_text":"Which of the following is true about the Sarbanes-Oxley Act?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"The auditor is required to only report weaknesses in the internal control design of the company he or she is auditing."},"bloom":null,"hl_context":"<hl> Additionally , the work conducted by the auditor is to be overseen by the Public Company Accounting Oversight Board ( PCAOB ) . <hl> The PCAOB is a congressionally established , nonprofit corporation . Its creation was included in the Sarbanes-Oxley Act of 2002 to regulate conflict , control disclosures , and set sanction guidelines for any violation of regulations . <hl> The PCAOB was assigned the responsibilities of ensuring independent , accurate , and informative audit reports , monitoring the audits of securities brokers and dealers , and maintaining oversight of the accountants and accounting firms that audit publicly traded companies . <hl> Rotate who can lead the audit . <hl> The person in charge of the audit can serve for a period of no longer than seven years without a break of two years . <hl> <hl> Limit nonaudit services , such as consulting , that are provided to a client . <hl> <hl> Issue an internal control report following the evaluation of internal controls . <hl> <hl> As it pertains to internal controls , the SOX requires the certification and documentation of internal controls . <hl> <hl> Specifically , the act requires that the auditor do the following : <hl>","hl_sentences":"Additionally , the work conducted by the auditor is to be overseen by the Public Company Accounting Oversight Board ( PCAOB ) . The PCAOB was assigned the responsibilities of ensuring independent , accurate , and informative audit reports , monitoring the audits of securities brokers and dealers , and maintaining oversight of the accountants and accounting firms that audit publicly traded companies . The person in charge of the audit can serve for a period of no longer than seven years without a break of two years . Limit nonaudit services , such as consulting , that are provided to a client . Issue an internal control report following the evaluation of internal controls . As it pertains to internal controls , the SOX requires the certification and documentation of internal controls . Specifically , the act requires that the auditor do the following :","question":{"cloze_format":"The external auditor of a company has certain requirements due to Sarbanes-Oxley. The best description of these requirements is that ___.","normal_format":"The external auditor of a company has certain requirements due to Sarbanes-Oxley. Which of the following best describes these requirements?","question_choices":["The auditor is required to only report weaknesses in the internal control design of the company he or she is auditing.","The auditor must issue an internal control report on the evaluation of internal controls overseen by the Public Company Accounting Oversight Board","The auditor in charge can serve for a period of only two years.","The Public Company Accounting Oversight Board reviews reports submitted by the auditors when no evaluations have been performed."],"question_id":"fs-idm282587136","question_text":"The external auditor of a company has certain requirements due to Sarbanes-Oxley. Which of the following best describes these requirements?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records . <hl> These additions might also include funds collected by the bank for the client .","hl_sentences":"Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records .","question":{"cloze_format":"The item that is found on a book side of the bank reconciliation is the ___ .","normal_format":"Which of the following items are found on a book side of the bank reconciliation?","question_choices":["beginning bank balance","outstanding checks","interest income","error made by bank"],"question_id":"fs-idm201336544","question_text":"Which of the following items are found on a book side of the bank reconciliation?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"interest income"},"bloom":null,"hl_context":"<hl> Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records . <hl> These additions might also include funds collected by the bank for the client .","hl_sentences":"Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records .","question":{"cloze_format":"A ___ is found on the bank side of the bank reconciliation.","normal_format":"Which of the following are found on the bank side of the bank reconciliation?","question_choices":["NSF check","interest income","wire transfer into client’s account","deposit in transit"],"question_id":"fs-idm207969632","question_text":"Which of the following are found on the bank side of the bank reconciliation?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"to help nudge its stock price higher"},"bloom":null,"hl_context":"A common reason to cook the books is to create a false set of a company ’ s books used to convince investors or lenders to provide money to the company . Investors and lenders rely on a properly prepared set of financial statements in making their decision to provide the company with money . Another reason to misstate a set of financial statements is to hide corporate looting such as excessive retirement perks of top executives , unpaid loans to top executives , improper stock options , and any other wrongful financial action . <hl> Yet another reason to misreport a company ’ s financial data is to drive the stock price higher . <hl> Internal controls assist the accountant in locating and identifying when management of a company wants to mislead the inventors or lenders .","hl_sentences":"Yet another reason to misreport a company ’ s financial data is to drive the stock price higher .","question":{"cloze_format":"A reason a company would want to overstate income is ___ .","normal_format":"What would be a reason a company would want to overstate income?","question_choices":["to help nudge its stock price higher","to lower its tax bill","to show a decrease in overall profits","none of the above"],"question_id":"fs-idm368358656","question_text":"What would be a reason a company would want to overstate income?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"One of the most common ways companies cook the books is by manipulating revenue accounts or accounts receivables . <hl> Proper revenue recognition involves accounting for revenue when the company has met its obligation on a contract . <hl> Financial statement fraud involves early revenue recognition , or recognizing revue that does not exist , and receivable accountings , used in tandem with false revenue reporting . HealthSouth used a combination of false revenue accounts and misstated accounts receivable in a direct manipulation of the revenue accounts to commit a multibillion-dollar fraud between 1996 and 2002 . Several chief financial officers and other company officials went to prison as a result . 9 9 Melinda Dickinson . “ Former HealthSouth Boss Found Liable for $ 2.9 Billion . ” Reuters . June 18 , 2009 . https://www.reuters.com/article/us-healthsouth-scrushy/former-healthsouth-boss-found-liable-for-2-9-billion-idUSTRE55H4IP20090618","hl_sentences":"Proper revenue recognition involves accounting for revenue when the company has met its obligation on a contract .","question":{"cloze_format":"Revenue recognition occurs ___.","normal_format":"At what point does revenue recognition occur?","question_choices":["When the purchase order is received","When the seller receives the money for the job","When the seller has met “performance”","When the purchaser makes payment"],"question_id":"fs-idm366077808","question_text":"At what point does revenue recognition occur?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Incentive ( or pressure ) is another element necessary for a person to commit fraud . <hl> <hl> The different types of pressure are typically found in ( 1 ) vices , such as gambling or drug use ; ( 2 ) financial pressures , such as greed or living beyond their means ; ( 3 ) work pressure , such as being unhappy with a job ; and ( 4 ) other pressures , such as the desire to appear successful . <hl> Pressure may be more recognizable than rationalization , for instance , when coworkers seem to be living beyond their means or complain that they want to get even with their employer because of low pay or other perceived slights .\",\n \"hl_sentences\": \"Incentive ( or pressure ) is another element necessary for a person to commit fraud . The different types of pressure are typically found in ( 1 ) vices , such as gambling or drug use ; ( 2 ) financial pressures , such as greed or living beyond their means ; ( 3 ) work pressure , such as being unhappy with a job ; and ( 4 ) other pressures , such as the desire to appear successful .\",\n \"question\": {\n \"cloze_format\": \"A fraudster would perceive ___ as a pressure.\",\n \"normal_format\": \"Which of the following would a fraudster perceive as a pressure?\",\n \"question_choices\": [\n \"lack of management oversight\",\n \"everyone does it\",\n \"living beyond one’s means\",\n \"lack of an internal audit function\"\n ],\n \"question_id\": \"fs-idm361923088\",\n \"question_text\": \"Which of the following would a fraudster perceive as a pressure?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"Internal controls and company policies are important to protect and safeguard assets and to protect all company data and are designed to protect the company from fraud.\"\n },\n \"bloom\": null,\n \"hl_context\": \"It should be clear how important internal control is to all businesses , regardless of size . <hl> An effective internal control system allows a business to monitor its employees , but it also helps a company protect sensitive customer data . <hl> Consider the 2017 massive data breach at Equifax that compromised data of over 143 million people . With proper internal controls functioning as intended , there would have been protective measures to ensure that no unauthorized parties had access to the data . <hl> Not only would internal controls prevent outside access to the data , but proper internal controls would protect the data from corruption , damage , or misuse . <hl> One of the issues faced by any organization is that internal control systems can be overridden and can be ineffective if not followed by management or employees . <hl> The use of internal controls in both accounting and operations can reduce the risk of fraud . <hl> In the unfortunate event that an organization is a victim of fraud , the internal controls should provide tools that can be used to identify who is responsible for the fraud and provide evidence that can be used to prosecute the individual responsible for the fraud . <hl> This chapter discusses internal controls in the context of accounting and controlling for cash in a typical business setting . <hl> These examples are applicable to the other ways in which an organization may protect its assets and protect itself against fraud . 8.2 Define and Explain Internal Controls and Their Purpose within an Organization\",\n \"hl_sentences\": \"An effective internal control system allows a business to monitor its employees , but it also helps a company protect sensitive customer data . Not only would internal controls prevent outside access to the data , but proper internal controls would protect the data from corruption , damage , or misuse . The use of internal controls in both accounting and operations can reduce the risk of fraud . This chapter discusses internal controls in the context of accounting and controlling for cash in a typical business setting .\",\n \"question\": {\n \"cloze_format\": \"Internal control is said to be the backbone of all businesses. The best description of internal controls is that ___ .\",\n \"normal_format\": \"Internal control is said to be the backbone of all businesses. Which of the following is the best description of internal controls?\",\n \"question_choices\": [\n \"Internal controls ensure that the financial statements published are correct.\",\n \"The only role of internal controls is to protect customer data.\",\n \"Internal controls and company policies are important to protect and safeguard assets and to protect all company data and are designed to protect the company from fraud.\",\n \"Internal controls are designed to keep employees from committing fraud against the company.\"\n ],\n \"question_id\": \"fs-idm357461072\",\n \"question_text\": \"Internal control is said to be the backbone of all businesses. Which of the following is the best description of internal controls?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"The use of internal controls differs significantly across organizations of different sizes . <hl> In the case of small businesses , implementation of internal controls can be a challenge , due to cost constraints , or because a small staff may mean that one manager or owner will have full control over the organization and its operations . <hl> <hl> An owner in charge of all functions has enough knowledge to keep a close eye on all aspects of the organization and can track all assets appropriately . <hl> In smaller organizations in which responsibilities are delegated , procedures need to be developed in order to ensure that assets are tracked and used properly .\",\n \"hl_sentences\": \"In the case of small businesses , implementation of internal controls can be a challenge , due to cost constraints , or because a small staff may mean that one manager or owner will have full control over the organization and its operations . An owner in charge of all functions has enough knowledge to keep a close eye on all aspects of the organization and can track all assets appropriately .\",\n \"question\": {\n \"cloze_format\": \"The best way for owners of small businesses to maintain proper internal controls is that ___.\",\n \"normal_format\": \"What is the best way for owners of small businesses to maintain proper internal controls?\",\n \"question_choices\": [\n \"The owner must have enough knowledge of all aspects of the company and have controls in place to track all assets.\",\n \"Small businesses do not need to worry about internal controls.\",\n \"Small businesses should make one of their employees in charge of all aspects of the company, giving the owner the ability to run the company and generate sales.\",\n \"Only managers need to be concerned about internal controls.\"\n ],\n \"question_id\": \"fs-idm392990528\",\n \"question_text\": \"What is the best way for owners of small businesses to maintain proper internal controls?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"Publish accurate financial statements on a regular basis.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> ensure that assets are kept secure <hl> <hl> monitor operations of the organization to ensure maximum efficiency <hl> <hl> ensure assets are properly used <hl> Here we address some of the practical aspects of internal control systems . <hl> The internal control system consists of the formal policies and procedures that do the following : <hl>\",\n \"hl_sentences\": \"ensure that assets are kept secure monitor operations of the organization to ensure maximum efficiency ensure assets are properly used The internal control system consists of the formal policies and procedures that do the following :\",\n \"question\": {\n \"cloze_format\": \"It is not considered to be part of the internal control structure of a company to ___.\",\n \"normal_format\": \"Which of the following is not considered to be part of the internal control structure of a company?\",\n \"question_choices\": [\n \"Ensure that assets are kept secure.\",\n \"Monitor operations of the organization to ensure maximum efficiency.\",\n \"Publish accurate financial statements on a regular basis.\",\n \"Ensure assets are properly used.\"\n ],\n \"question_id\": \"fs-idm684287760\",\n \"question_text\": \"Which of the following is not considered to be part of the internal control structure of a company?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In addition , any documentation generated by daily operations should be managed according to internal controls . <hl> <hl> For example , when the Galaxy ’ s Best Yogurt closes each day , one employee should close out and reconcile the cash drawer using prenumbered forms in pen to ensure that no forms can be altered or changed by another employee who may have access to the cash . <hl> In case of an error , the employee responsible for making the change should initial any changes on the form . If there are special orders for cakes or other products , the order forms should be prenumbered . The use of prenumbered documents provides assurance that all sales are recorded . If a form is not prenumbered , an order can be prepared , and the employee can then take the money without ringing the order into the cash register , leaving no record of the sale .\",\n \"hl_sentences\": \"In addition , any documentation generated by daily operations should be managed according to internal controls . For example , when the Galaxy ’ s Best Yogurt closes each day , one employee should close out and reconcile the cash drawer using prenumbered forms in pen to ensure that no forms can be altered or changed by another employee who may have access to the cash .\",\n \"question\": {\n \"cloze_format\": \"The statement that would not address the issue of having cash transactions reported in the accounting records is ___ .\",\n \"normal_format\": \"There are several elements to internal controls. Which of the following would not address the issue of having cash transactions reported in the accounting records?\",\n \"question_choices\": [\n \"One employee would have access to the cash register.\",\n \"The cash drawer should be closed out, and cash and the sales register should be reconciled on a prenumbered form.\",\n \"Ask customers to report to a manager if they do not receive a sales receipt or invoice.\",\n \"The person behind the cash register should also be responsible for making price adjustments.\"\n ],\n \"question_id\": \"fs-idm686164688\",\n \"question_text\": \"There are several elements to internal controls. Which of the following would not address the issue of having cash transactions reported in the accounting records?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Separation of assets from custody ensures that the person who controls an asset cannot also keep the accounting records . This action prevents one employee from taking income from the business and entering a transaction on the accounting records to cover it up . <hl> For example , one person within an organization may open an envelope that contains a check , but a different person would enter the check into the organization ’ s accounting system . <hl> <hl> In the case of the Galaxy ’ s Best Yogurt , one employee may count the money in the cash register drawer at the end of the night and reconcile it with the sales , but a different employee would recount the money , prepare the bank deposit , and ensure that the deposit is made at the bank . <hl>\",\n \"hl_sentences\": \"For example , one person within an organization may open an envelope that contains a check , but a different person would enter the check into the organization ’ s accounting system . In the case of the Galaxy ’ s Best Yogurt , one employee may count the money in the cash register drawer at the end of the night and reconcile it with the sales , but a different employee would recount the money , prepare the bank deposit , and ensure that the deposit is made at the bank .\",\n \"question\": {\n \"cloze_format\": \"There are three employees in the accounting department: payroll clerk, accounts payable clerk, and accounts receivable clerk. The employee that should not make the daily deposit is the ___ .\",\n \"normal_format\": \"There are three employees in the accounting department: payroll clerk, accounts payable clerk, and accounts receivable clerk. Which one of these employees should not make the daily deposit?\",\n \"question_choices\": [\n \"payroll clerk\",\n \"account payable clerk\",\n \"accounts receivable clerk\",\n \"none of them\"\n ],\n \"question_id\": \"fs-idm635347344\",\n \"question_text\": \"There are three employees in the accounting department: payroll clerk, accounts payable clerk, and accounts receivable clerk. Which one of these employees should not make the daily deposit?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"packing slip\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> As cash is spent from a petty cash fund , it is replaced with a receipt of the purchase . <hl> At all times , the balance in the petty cash box should be equal to the cash in the box plus the receipts showing purchases . As we have discussed , one of the hardest assets to control within any organization is cash . <hl> One way to control cash is for an organization to require that all payments be made by check . <hl> <hl> However , there are situations in which it is not practical to use a check . <hl> For example , imagine that the Galaxy ’ s Best Yogurt runs out of milk one evening . It is not possible to operate without milk , and the normal shipment does not come from the supplier for another 48 hours . To maintain operations , it becomes necessary to go to the grocery store across the street and purchase three gallons of milk . <hl> It is not efficient for time and cost to write a check for this small purchase , so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases . <hl> <hl> A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance . <hl> <hl> Think It Through Hiring Approved Vendors One internal control that companies often have is an official “ approved vendor ” list for purchases . <hl> Why is it important to have an approved vendor list ? 8.4 Define the Purpose and Use of a Petty Cash Fund , and Prepare Petty Cash Journal Entries\",\n \"hl_sentences\": \"As cash is spent from a petty cash fund , it is replaced with a receipt of the purchase . One way to control cash is for an organization to require that all payments be made by check . However , there are situations in which it is not practical to use a check . It is not efficient for time and cost to write a check for this small purchase , so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases . A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance . Think It Through Hiring Approved Vendors One internal control that companies often have is an official “ approved vendor ” list for purchases .\",\n \"question\": {\n \"cloze_format\": \"The ___ document is not needed to process a payment to a vendor.\",\n \"normal_format\": \"Which one of the following documents is not needed to process a payment to a vendor?\",\n \"question_choices\": [\n \"vendor invoice\",\n \"packing slip\",\n \"check request\",\n \"purchase order\"\n ],\n \"question_id\": \"fs-idm685975760\",\n \"question_text\": \"Which one of the following documents is not needed to process a payment to a vendor?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"In terms of the application of security resources , some businesses use surveillance cameras focused on key areas of the organization , such as the cash register and areas where a majority of work is performed . <hl> Technology also allows businesses to use password protection on their data or systems so that employees cannot access systems and change data without authorization . <hl> Businesses may also track all employee activities within an information technology system .\",\n \"hl_sentences\": \"Technology also allows businesses to use password protection on their data or systems so that employees cannot access systems and change data without authorization .\",\n \"question\": {\n \"cloze_format\": \"The advantage of using technology in the internal control system is that ___ .\",\n \"normal_format\": \"What is the advantage of using technology in the internal control system?\",\n \"question_choices\": [\n \"Passwords can be used to allow access by employees.\",\n \"Any cash received does not need to be reconciled because the computer tracks all transactions.\",\n \"Transactions are easily changed.\",\n \"Employees cannot steal because all cash transactions are recorded by the computer/cash register.\"\n ],\n \"question_id\": \"fs-idm372711712\",\n \"question_text\": \"What is the advantage of using technology in the internal control system?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"cash\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> As we have discussed , one of the hardest assets to control within any organization is cash . <hl> One way to control cash is for an organization to require that all payments be made by check . However , there are situations in which it is not practical to use a check . For example , imagine that the Galaxy ’ s Best Yogurt runs out of milk one evening . It is not possible to operate without milk , and the normal shipment does not come from the supplier for another 48 hours . To maintain operations , it becomes necessary to go to the grocery store across the street and purchase three gallons of milk . It is not efficient for time and cost to write a check for this small purchase , so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases . A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance .\",\n \"hl_sentences\": \"As we have discussed , one of the hardest assets to control within any organization is cash .\",\n \"question\": {\n \"cloze_format\": \"The asset that requires the strongest of internal controls is ___.\",\n \"normal_format\": \"Which of the following assets require the strongest of internal controls?\",\n \"question_choices\": [\n \"inventory\",\n \"credit cards\",\n \"computer equipment\",\n \"cash\"\n ],\n \"question_id\": \"fs-idm404730784\",\n \"question_text\": \"Which of the following assets require the strongest of internal controls?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> As a result of the Enron failure and others that occurred during the same time frame , Congress passed the Sarbanes-Oxley Act ( SOX ) to regulate practice to manage conflicts of analysts , maintain governance , and impose guidelines for criminal conduct as well as sanctions for violations of conduct . <hl> <hl> It ensures that internal controls are properly documented , tested , and used consistently . <hl> The intent of the act was to ensure that corporate financial statements and disclosures are accurate and reliable . It is important to note that SOX only applies to public companies . A publicly traded company is one whose stock is traded ( bought and sold ) on an organized stock exchange . Smaller companies still struggle with internal control development and compliance due to a variety of reasons , such as cost and lack of resources .\",\n \"hl_sentences\": \"As a result of the Enron failure and others that occurred during the same time frame , Congress passed the Sarbanes-Oxley Act ( SOX ) to regulate practice to manage conflicts of analysts , maintain governance , and impose guidelines for criminal conduct as well as sanctions for violations of conduct . It ensures that internal controls are properly documented , tested , and used consistently .\",\n \"question\": {\n \"cloze_format\": \"A true statement about the Sarbanes-Oxley Act is that ___ .\",\n \"normal_format\": \"Which of the following is true about the Sarbanes-Oxley Act?\",\n \"question_choices\": [\n \"It was passed to ensure that internal controls are properly documented and tested by public companies.\",\n \"It applies to both public and smaller companies.\",\n \"It requires all companies to report their internal control policies to the US Securities and Exchange Commission.\",\n \"It does not require additional costs or resources to have adequate controls.\"\n ],\n \"question_id\": \"fs-idm269712544\",\n \"question_text\": \"Which of the following is true about the Sarbanes-Oxley Act?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"The auditor is required to only report weaknesses in the internal control design of the company he or she is auditing.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Additionally , the work conducted by the auditor is to be overseen by the Public Company Accounting Oversight Board ( PCAOB ) . <hl> The PCAOB is a congressionally established , nonprofit corporation . Its creation was included in the Sarbanes-Oxley Act of 2002 to regulate conflict , control disclosures , and set sanction guidelines for any violation of regulations . <hl> The PCAOB was assigned the responsibilities of ensuring independent , accurate , and informative audit reports , monitoring the audits of securities brokers and dealers , and maintaining oversight of the accountants and accounting firms that audit publicly traded companies . <hl> Rotate who can lead the audit . <hl> The person in charge of the audit can serve for a period of no longer than seven years without a break of two years . <hl> <hl> Limit nonaudit services , such as consulting , that are provided to a client . <hl> <hl> Issue an internal control report following the evaluation of internal controls . <hl> <hl> As it pertains to internal controls , the SOX requires the certification and documentation of internal controls . <hl> <hl> Specifically , the act requires that the auditor do the following : <hl>\",\n \"hl_sentences\": \"Additionally , the work conducted by the auditor is to be overseen by the Public Company Accounting Oversight Board ( PCAOB ) . The PCAOB was assigned the responsibilities of ensuring independent , accurate , and informative audit reports , monitoring the audits of securities brokers and dealers , and maintaining oversight of the accountants and accounting firms that audit publicly traded companies . The person in charge of the audit can serve for a period of no longer than seven years without a break of two years . Limit nonaudit services , such as consulting , that are provided to a client . Issue an internal control report following the evaluation of internal controls . As it pertains to internal controls , the SOX requires the certification and documentation of internal controls . Specifically , the act requires that the auditor do the following :\",\n \"question\": {\n \"cloze_format\": \"The external auditor of a company has certain requirements due to Sarbanes-Oxley. The best description of these requirements is that ___.\",\n \"normal_format\": \"The external auditor of a company has certain requirements due to Sarbanes-Oxley. Which of the following best describes these requirements?\",\n \"question_choices\": [\n \"The auditor is required to only report weaknesses in the internal control design of the company he or she is auditing.\",\n \"The auditor must issue an internal control report on the evaluation of internal controls overseen by the Public Company Accounting Oversight Board\",\n \"The auditor in charge can serve for a period of only two years.\",\n \"The Public Company Accounting Oversight Board reviews reports submitted by the auditors when no evaluations have been performed.\"\n ],\n \"question_id\": \"fs-idm282587136\",\n \"question_text\": \"The external auditor of a company has certain requirements due to Sarbanes-Oxley. Which of the following best describes these requirements?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records . <hl> These additions might also include funds collected by the bank for the client .\",\n \"hl_sentences\": \"Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records .\",\n \"question\": {\n \"cloze_format\": \"The item that is found on a book side of the bank reconciliation is the ___ .\",\n \"normal_format\": \"Which of the following items are found on a book side of the bank reconciliation?\",\n \"question_choices\": [\n \"beginning bank balance\",\n \"outstanding checks\",\n \"interest income\",\n \"error made by bank\"\n ],\n \"question_id\": \"fs-idm201336544\",\n \"question_text\": \"Which of the following items are found on a book side of the bank reconciliation?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"interest income\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records . <hl> These additions might also include funds collected by the bank for the client .\",\n \"hl_sentences\": \"Additions such as interest or funds collected by the bank for the client : interest is added to the bank account as earned but is not reported on the financial records .\",\n \"question\": {\n \"cloze_format\": \"A ___ is found on the bank side of the bank reconciliation.\",\n \"normal_format\": \"Which of the following are found on the bank side of the bank reconciliation?\",\n \"question_choices\": [\n \"NSF check\",\n \"interest income\",\n \"wire transfer into client’s account\",\n \"deposit in transit\"\n ],\n \"question_id\": \"fs-idm207969632\",\n \"question_text\": \"Which of the following are found on the bank side of the bank reconciliation?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"to help nudge its stock price higher\"\n },\n \"bloom\": null,\n \"hl_context\": \"A common reason to cook the books is to create a false set of a company ’ s books used to convince investors or lenders to provide money to the company . Investors and lenders rely on a properly prepared set of financial statements in making their decision to provide the company with money . Another reason to misstate a set of financial statements is to hide corporate looting such as excessive retirement perks of top executives , unpaid loans to top executives , improper stock options , and any other wrongful financial action . <hl> Yet another reason to misreport a company ’ s financial data is to drive the stock price higher . <hl> Internal controls assist the accountant in locating and identifying when management of a company wants to mislead the inventors or lenders .\",\n \"hl_sentences\": \"Yet another reason to misreport a company ’ s financial data is to drive the stock price higher .\",\n \"question\": {\n \"cloze_format\": \"A reason a company would want to overstate income is ___ .\",\n \"normal_format\": \"What would be a reason a company would want to overstate income?\",\n \"question_choices\": [\n \"to help nudge its stock price higher\",\n \"to lower its tax bill\",\n \"to show a decrease in overall profits\",\n \"none of the above\"\n ],\n \"question_id\": \"fs-idm368358656\",\n \"question_text\": \"What would be a reason a company would want to overstate income?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"One of the most common ways companies cook the books is by manipulating revenue accounts or accounts receivables . <hl> Proper revenue recognition involves accounting for revenue when the company has met its obligation on a contract . <hl> Financial statement fraud involves early revenue recognition , or recognizing revue that does not exist , and receivable accountings , used in tandem with false revenue reporting . HealthSouth used a combination of false revenue accounts and misstated accounts receivable in a direct manipulation of the revenue accounts to commit a multibillion-dollar fraud between 1996 and 2002 . Several chief financial officers and other company officials went to prison as a result . 9 9 Melinda Dickinson . “ Former HealthSouth Boss Found Liable for $ 2.9 Billion . ” Reuters . June 18 , 2009 . https://www.reuters.com/article/us-healthsouth-scrushy/former-healthsouth-boss-found-liable-for-2-9-billion-idUSTRE55H4IP20090618\",\n \"hl_sentences\": \"Proper revenue recognition involves accounting for revenue when the company has met its obligation on a contract .\",\n \"question\": {\n \"cloze_format\": \"Revenue recognition occurs ___.\",\n \"normal_format\": \"At what point does revenue recognition occur?\",\n \"question_choices\": [\n \"When the purchase order is received\",\n \"When the seller receives the money for the job\",\n \"When the seller has met “performance”\",\n \"When the purchaser makes payment\"\n ],\n \"question_id\": \"fs-idm366077808\",\n \"question_text\": \"At what point does revenue recognition occur?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":8,"string":"8"},"chapter_text":{"kind":"string","value":" 8.1 Analyze Fraud in the Accounting Workplace \n\n In this chapter, one of the major issues examined is the concept of fraud. Fraud can be defined in many ways, but for the purposes of this course we define it as the act of intentionally deceiving a person or organization or misrepresenting a relationship in order to secure some type of benefit, either financial or nonfinancial. We initially discuss it in a broader sense and then concentrate on the issue of fraud as it relates to the accounting environment and profession. \n\n Workplace fraud is typically detected by anonymous tips or by accident, so many companies use the fraud triangle to help in the analysis of workplace fraud. Donald Cressey, an American criminologist and sociologist, developed the fraud triangle to help explain why law-abiding citizens sometimes commit serious workplace-related crimes. He determined that people who embezzled money from banks were typically otherwise law-abiding citizens who came into a “non-sharable financial problem.” A non-sharable financial problem is when a trusted individual has a financial issue or problem that he or she feels can't be shared. However, it is felt that the problem can be alleviated by surreptitiously violating the position of trust through some type of illegal response, such as embezzlement or other forms of misappropriation. The guilty party is typically able to rationalize the illegal action. Although they committed serious financial crimes, for many of them, it was their first offense. \n\n The fraud triangle consists of three elements: incentive, opportunity, and rationalization ( Figure 8.2 ). When an employee commits fraud, the elements of the fraud triangle provide assistance in understanding the employee’s methods and rationale. Each of the elements needs to be present for workplace fraud to occur. \n\n Perceived opportunity is when a potential fraudster thinks that the internal controls are weak or sees a way to override them. This is the area in which an accountant has the greatest ability to mitigate fraud, as the accountant can review and test internal controls to locate weaknesses. After identifying a weak, circumvented, or nonexistent internal control, management, along with the accountant, can implement stronger internal controls. \n\n Rationalization is a way for the potential fraudster to internalize the concept that the fraudulent actions are acceptable. A typical fraudster finds ways to personally justify his or her illegal and unethical behavior. Using rationalization as a tool to locate or combat fraud is difficult, because the outward signs may be difficult to recognize. \n\n Incentive (or pressure) is another element necessary for a person to commit fraud. The different types of pressure are typically found in (1) vices, such as gambling or drug use; (2) financial pressures, such as greed or living beyond their means; (3) work pressure, such as being unhappy with a job; and (4) other pressures, such as the desire to appear successful. Pressure may be more recognizable than rationalization, for instance, when coworkers seem to be living beyond their means or complain that they want to get even with their employer because of low pay or other perceived slights. \n\n Typically, all three elements of the triangle must be in place for an employee to commit fraud, but companies usually focus on the opportunity aspect of mitigating fraud because, they can develop internal controls to manage the risk. The rationalization and pressure to commit fraud are harder to understand and identify. Many organizations may recognize that an employee may be under pressure, but many times the signs of pressure are missed. \n\n Virtually all types of businesses can fall victim to fraudulent behavior. For example, there have been scams involving grain silos in Texas inflating their inventory, the sale of mixed oils labeled as olive oil across the globe, and the tens of billions of dollars that Bernie Madoff swindled out of investors and not-for-profits. \n\n To demonstrate how a fraud can occur, let’s examine a sample case in a little more detail. In 2015, a long-term employee of the SCICAP Federal Credit Union in Iowa was convicted of stealing over $2.7 million in cash over a 37-year period. The employee maintained two sets of financial records: one that provided customers with correct information as to how much money they had on deposit within their account, and a second set of books that, through a complex set of transactions, moved money out of customer accounts and into the employee’s account as well as those of members of her family. To ensure that no other employee within the small credit union would have access to the duplicate set of books, the employee never took a vacation over the 37-year period, and she was the only employee with password-protected access to the system where the electronic records were stored. \n\n There were, at least, two obvious violations of solid internal control principles in this case. The first was the failure to require more than one person to have access to the records, which the employee was able to maintain by not taking a vacation. Allowing the employee to not share the password-protected access was a second violation. If more than one employee had access to the system, the felonious employee probably would have been caught much earlier. What other potential failures in the internal control system might have been present? How does this example of fraud exhibit the three components of the fraud triangle? \n\n Unfortunately, this is one of many examples that occur on a daily basis. In almost any city on almost any day, there are articles in local newspapers about a theft from a company by its employees. Although these thefts can involve assets such as inventory, most often, employee theft involves cash that the employee has access to as part of his or her day-to-day job. \n\n Link to Learning \n\n Small businesses have few employees, but often they have certain employees who are trusted with responsibilities that may not have complete internal control systems. This situation makes small businesses especially vulnerable to fraud. The article “Small Business Fraud and the Trusted Employee” from the Association of Certified Fraud Examiners describes how a trusted employee may come to commit fraud, and how a small business can prevent it from happening. \n\n Accountants, and other members of the management team, are in a good position to control the perceived opportunity side of the fraud triangle through good internal controls, which are policies and procedures used by management and accountants of a company to protect assets and maintain proper and efficient operations within a company with the intent to minimize fraud. An internal auditor is an employee of an organization whose job is to provide an independent and objective evaluation of the company’s accounting and operational activities. Management typically reviews the recommendations and implements stronger internal controls. \n\n Another important role is that of an external auditor , who generally works for an outside certified public accountant (CPA) firm or his or her own private practice and conducts audits and other assignments, such as reviews. Importantly, the external auditor is not an employee of the client. The external auditor prepares reports and then provides opinions as to whether or not the financial statements accurately reflect the financial conditions of the company, subject to generally accepted accounting principles (GAAP). External auditors can maintain their own practice, or they might be employed by national or regional firms. \n\n Ethical Considerations Internal Auditors and Their Code of Ethics Internal auditors are employees of an organization who evaluate internal controls and other operational metrics, and then ethically report their findings to management. An internal auditor may be a Certified Internal Auditor (CIA), an accreditation granted by the Institute of Internal Auditors (IIA). The IIA defines internal auditing as “an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” 2 2 The Institute of Internal Auditors (IIA). “Code of Ethics.” n.d. https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx \n\n Internal auditors have their own organizational code of ethics. According to the IIA, “the purpose of The Institute’s Code of Ethics is to promote an ethical culture in the profession of internal auditing.” 3 Company management relies on a disciplined and truthful approach to reporting. The internal auditor is expected to keep confidential any received information, while reporting results in an objective fashion. Management trusts internal auditors to perform their work in a competent manner and with integrity, so that the company can make the best decisions moving forward. 3 The Institute of Internal Auditors (IIA). “Code of Ethics.” n.d. https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx \n\n One of the issues faced by any organization is that internal control systems can be overridden and can be ineffective if not followed by management or employees. The use of internal controls in both accounting and operations can reduce the risk of fraud. In the unfortunate event that an organization is a victim of fraud, the internal controls should provide tools that can be used to identify who is responsible for the fraud and provide evidence that can be used to prosecute the individual responsible for the fraud. This chapter discusses internal controls in the context of accounting and controlling for cash in a typical business setting. These examples are applicable to the other ways in which an organization may protect its assets and protect itself against fraud. \n 8.2 Define and Explain Internal Controls and Their Purpose within an Organization \n\n Internal controls are the systems used by an organization to manage risk and diminish the occurrence of fraud. The internal control structure is made up of the control environment, the accounting system, and procedures called control activities . Several years ago, the Committee of Sponsoring Organizations (COSO) , which is an independent, private-sector group whose five sponsoring organizations periodically identify and address specific accounting issues or projects, convened to address the issue of internal control deficiencies in the operations and accounting systems of organizations. They subsequently published a report that is known as COSO’s Internal Control-Integrated Framework . The five components that they determined were necessary in an effective internal control system make up the components in the internal controls triangle shown in Figure 8.3 . \n\n Here we address some of the practical aspects of internal control systems. The internal control system consists of the formal policies and procedures that do the following: \n\n ensure assets are properly used \n\n ensure that the accounting system is functioning properly \n\n monitor operations of the organization to ensure maximum efficiency \n\n ensure that assets are kept secure \n\n ensure that employees are in compliance with corporate policies \n\n A properly designed and functioning internal control system will not eliminate the risk of loss, but it will reduce the risk. \n\n Different organizations face different types of risk, but when internal control systems are lacking, the opportunity arises for fraud, misuse of the organization’s assets, and employee or workplace corruption. Part of an accountant’s function is to understand and assist in maintaining the internal control in the organization. \n\n Link to Learning \n\n See the Institute of Internal Auditors website to learn more about many of the professional functions of the internal auditor. \n\n Internal control keeps the assets of a company safe and keeps the company from violating any laws, while fairly recording the financial activity of the company in the accounting records. Proper accounting records are used to create the financial statements that the owners use to evaluate the operations of a company, including all company and employee activities. Internal controls are more than just reviews of how items are recorded in the company’s accounting records; they also include comparing the accounting records to the actual operations of the company. \n\n For example, a movie theater earns most of its profits from the sale of popcorn and soda at the concession stand. The prices of the items sold at the concession stand are typically high, even though the costs of popcorn and soda are low. Internal controls allow the owners to ensure that their employees do not give away the profits by giving away sodas and popcorn. \n\n If you were to go to the concession stand and ask for a cup of water, typically, the employee would give you a clear, small plastic cup called a courtesy cup. This internal control, the small plastic cup for nonpaying customers, helps align the accounting system and the theater’s operations. A movie theater does not use a system to directly account for the sale of popcorn, soda, or ice used. Instead, it accounts for the containers. A point-of-sale system compares the number of soda cups used in a shift to the number of sales recorded in the system to ensure that those numbers match. The same process accounts for popcorn buckets and other containers. Providing a courtesy cup ensures that customers drinking free water do not use the soda cups that would require a corresponding sale to appear in the point-of-sale system. The cost of the popcorn, soda, and ice will be recorded in the accounting system as an inventory item, but the internal control is the comparison of the recorded sales to the number of containers used. This is just one type of internal control. As we discuss the internal controls, we see that the internal controls are used both in accounting, to provide information for management to properly evaluate the operations of the company, and in business operations, to reduce fraud. \n\n It should be clear how important internal control is to all businesses, regardless of size. An effective internal control system allows a business to monitor its employees, but it also helps a company protect sensitive customer data. Consider the 2017 massive data breach at Equifax that compromised data of over 143 million people. With proper internal controls functioning as intended, there would have been protective measures to ensure that no unauthorized parties had access to the data. Not only would internal controls prevent outside access to the data, but proper internal controls would protect the data from corruption, damage, or misuse. \n\n Your Turn Bank Fraud in Enid, Oklahoma The retired mayor of Enid, Oklahoma, Ernst Currier, had a job as a loan officer and then as a senior vice president at Security National Bank . In his bank job, he allegedly opened 61 fraudulent loans. He used the identities of at least nine real people as well as eight fictitious people and stole about $6.2 million. 4 He was sentenced to 13 years in prison on 33 felony counts. 4 Jack Money. “Fraudulent Loans Lead to Enid Banker’s Arrest on Numerous Felony Complaints.” The Oklahoman . November 15, 2017. https://newsok.com/article/5572195/fraudulent-loans-lead-to-enid-bankers-arrest-on-numerous-felony-complaints \n\n Currier was able to circumvent one of the most important internal controls: segregation of duties. The American Institute of Certified Public Accountants (AICPA) states that segregation of duties “is based on shared responsibilities of a key process that disperses the critical functions of that process to more than one person or department. Without this separation in key processes, fraud and error risks are far less manageable.” 5 Currier used local residents’ identities and created false documents to open loans for millions of dollars and then collect the funds himself, without any oversight by any other employee. Creating these loans allowed him to walk up to the bank vault and take cash out of the bank without anyone questioning him. There was no segregation of duties for opening loans, or if there was, he was able to easily override those internal controls. 5 American Institute of Certified Public Accountants (AICPA). “Segregation of Duties.” n.d. https://www.aicpa.org/interestareas/informationtechnology/resources/value-strategy-through-segregation-of-duties.html \n\n How could internal controls have helped prevent Currier’s bank fraud in Enid, Oklahoma? \n\n Solution \n\n Simply having someone else confirm the existence of the borrower and make the payment for the loan directly to the borrower would have saved this small bank millions of dollars. \n\n Consider a bank that has to track deposits for thousands of customers. If a fire destroys the building housing the bank’s servers, how can the bank find the balances of each customer? Typically, organizations such as banks mirror their servers at several locations around the world as an internal control. The bank might have a main server in Tennessee but also mirror all data in real time to identical servers in Arizona, Montana, and even offshore in Iceland. With multiple copies of a server at multiple locations across the country, or even the world, in the event of disaster to one server, a backup server can take control of operations, protecting customer data and avoiding any service interruptions. \n\n Internal controls are the basic components of an internal control system , the sum of all internal controls and policies within an organization that protect assets and data. A properly designed system of internal controls aims to ensure the integrity of assets, allows for reliable accounting information and financial reporting, enhances efficiency within an organization, and provides guidelines and possible consequences for dealing with breaches. Internal controls drive many decisions and overall operational procedures within an organization. A properly designed internal control system will not prevent all loss from occurring, but it will significantly reduce the risk of loss and increase the chance of identifying the responsible party. \n\n Continuing Application Fraud Controls for Grocery Stores All businesses are concerned with internal controls over reporting and assets. For the grocery industry this concern is even greater, because profit margins on items are so small that any lost opportunity hurts profitability. How can an individual grocery store develop effective controls? \n\n Consider the two biggest items that a grocery store needs to control: food (inventory) and cash. Inventory controls are set up to stop shrinkage (theft). While it is not profitable for each aisle to be patrolled by a security guard, cameras throughout the store linked to a central location allow security staff to observe customers. More controls are placed on cash registers to prevent employees from stealing cash. Cameras at each register, cash counts at each shift change, and/or a supervisor who observes cashiers are some potential internal control methods. Grocery stores invest more resources in controlling cash because they have determined it to be the greatest opportunity for fraudulent activity. \n\n The Role of Internal Controls \n\n The accounting system is the backbone of any business entity, whether it is profit based or not. It is the responsibility of management to link the accounting system with other functional areas of the business and ensure that there is communication among employees, managers, customers, suppliers, and all other internal and external users of financial information. With a proper understanding of internal controls, management can design an internal control system that promotes a positive business environment that can most effectively serve its customers. \n\n For example, a customer enters a retail store to purchase a pair of jeans. As the cashier enters the jeans into the point-of-sale system, the following events occur internally: \n\n A sale is recorded in the company’s journal, which increases revenue on the income statement. If the transaction occurred by credit card, the bank typically transfers the funds into the store’s bank account in a timely manner. \n\n The pair of jeans is removed from the inventory of the store where the purchase was made. \n\n A new pair of jeans is ordered from the distribution center to replace what was purchased from the store’s inventory. \n\n The distribution center orders a new pair of jeans from the factory to replace its inventory. \n\n Marketing professionals can monitor over time the trend and volume of jeans sold in a specific size. If an increase or decrease in sales volume of a specific size is noted, store inventory levels can be adjusted. \n\n The company can see in real time the exact inventory levels of all products in all stores at all times, and this can ensure the best customer access to products. \n\n Because many systems are linked through technology that drives decisions made by many stakeholders inside and outside of the organization, internal controls are needed to protect the integrity and ensure the flow of information. An internal control system also assists all stakeholders of an organization to develop an understanding of the organization and provide assurance that all assets are being used efficiently and accurately. \n\n Environment Leading to the Sarbanes-Oxley Act \n\n Internal controls have grown in their importance as a component of most business decisions. This importance has grown as many company structures have grown in complexity. Despite their importance, not all companies have given maintenance of controls top priority. Additionally, many small businesses do not have adequate understanding of internal controls and therefore use inferior internal control systems. Many large companies have nonformalized processes, which can lead to systems that are not as efficient as they could be. The failure of the SCICAP Credit Union discussed earlier is a direct result of a small financial institution having a substandard internal control system leading to employee theft. One of the largest corporate failures of all time was Enron , and the failure can be directly attributed to poor internal controls. \n\n Enron was one of the largest energy companies in the world in the late twentieth century. However, a corrupt management attempted to hide weak financial performance by manipulating revenue recognition, valuation of assets on the balance sheet, and other financial reporting disclosures so that the company appeared to have significant growth. When this practice was uncovered, the owners of Enron stock lost $40 billion as the stock price dropped from $91 per share to less than $1 per share, as shown in Figure 8.4 . 6 This failure could have been prevented had proper internal controls been in place. 6 Douglas O. Linder, ed. “Enron Historical Stock Price.” Famous Trials. n.d. https://www.famous-trials.com/images/ftrials/Enron/documents/enronstockchart.pdf \n\n For example, Enron and its accounting firm, Arthur Andersen , did not maintain an adequate degree of independence. Arthur Andersen provided a significant amount of services in both auditing and consulting, which prevented them from approaching the audit of Enron with a proper degree of independence. Also, among many other violations, Enron avoided the proper use of several acceptable reporting requirements. \n\n As a result of the Enron failure and others that occurred during the same time frame, Congress passed the Sarbanes-Oxley Act (SOX) to regulate practice to manage conflicts of analysts, maintain governance, and impose guidelines for criminal conduct as well as sanctions for violations of conduct. It ensures that internal controls are properly documented, tested, and used consistently. The intent of the act was to ensure that corporate financial statements and disclosures are accurate and reliable. It is important to note that SOX only applies to public companies. A publicly traded company is one whose stock is traded (bought and sold) on an organized stock exchange. Smaller companies still struggle with internal control development and compliance due to a variety of reasons, such as cost and lack of resources. \n\n Major Accounting Components of the Sarbanes-Oxley Act \n\n As it pertains to internal controls, the SOX requires the certification and documentation of internal controls. Specifically, the act requires that the auditor do the following: \n\n Issue an internal control report following the evaluation of internal controls. \n\n Limit nonaudit services, such as consulting, that are provided to a client. \n\n Rotate who can lead the audit. The person in charge of the audit can serve for a period of no longer than seven years without a break of two years. \n\n Additionally, the work conducted by the auditor is to be overseen by the Public Company Accounting Oversight Board (PCAOB) . The PCAOB is a congressionally established, nonprofit corporation. Its creation was included in the Sarbanes-Oxley Act of 2002 to regulate conflict, control disclosures, and set sanction guidelines for any violation of regulations. The PCAOB was assigned the responsibilities of ensuring independent, accurate, and informative audit reports, monitoring the audits of securities brokers and dealers, and maintaining oversight of the accountants and accounting firms that audit publicly traded companies. \n\n Link to Learning \n\n Visit the Public Company Accounting Oversight Board (PCAOB) website to learn more about what it does. \n\n Any employee found to violate SOX standards can be subject to very harsh penalties, including $5 million in fines and up to 20 to 25 years in prison. The penalty is more severe for securities fraud (25 years) than for mail or wire fraud (20 years). \n\n The SOX is relatively long and detailed, with Section 404 having the most application to internal controls. Under Section 404, management of a company must perform annual audits to assess and document the effectiveness of all internal controls that have an impact on the financial reporting of the organization. Also, selected executives of the firm under audit must sign the audit report and state that they attest that the audit fairly represents the financial records and conditions of the company. \n\n The financial reports and internal control system must be audited annually. The cost to comply with this act is very high, and there is debate as to how effective this regulation is. Two primary arguments that have been made against the SOX requirements is that complying with their requirements is expensive, both in terms of cost and workforce, and the results tend not to be conclusive. Proponents of the SOX requirements do not accept these arguments. \n\n One available potential response to mandatory SOX compliance is for a company to decertify (remove) its stock for trade on the available stock exchanges. Since SOX affects publicly traded companies, decertifying its stock would eliminate the SOX compliance requirement. However, this has not proven to be a viable option, primarily because investors enjoy the protection SOX provides, especially the requirement that the companies in which they invest undergo a certified audit prepared by CPAs employed by national or regional accounting firms. Also, if a company takes its stock off of an organized stock exchange, many investors assume that a company is in trouble financially and that it wants to avoid an audit that might detect its problems. \n\n Your Turn The Growing Importance of the Report on Internal Controls Internal controls have become an important aspect of financial reporting. As part of the financial statements, the auditor has to issue a report with an opinion on the financial statements, as well as internal controls. Use the internet and locate the annual report of a company, specifically the report on internal controls. What does this report tell the user of financial information? \n\n Solution \n\n The annual report informs the user about the financial results of the company, both in discussion by management as well as the financial statements. Part of the financial statements involves an independent auditor’s report on the integrity of the financial statements as well as the internal controls. \n\n Link to Learning \n\n Many companies have their own internal auditors on staff. The role of the internal auditor is to test and ensure that a company has proper internal controls in place, and that they are functioning. Read about how the internal audit works from I.S. Partners to learn more. \n 8.3 Describe Internal Controls within an Organization \n\n The use of internal controls differs significantly across organizations of different sizes. In the case of small businesses, implementation of internal controls can be a challenge, due to cost constraints, or because a small staff may mean that one manager or owner will have full control over the organization and its operations. An owner in charge of all functions has enough knowledge to keep a close eye on all aspects of the organization and can track all assets appropriately. In smaller organizations in which responsibilities are delegated, procedures need to be developed in order to ensure that assets are tracked and used properly. \n\n When an owner cannot have full oversight and control over an organization, internal control systems need to be developed. When an appropriate internal control system is in place, it is interlinked to all aspects of the entity’s operations. An appropriate internal control system links the accounting, finance, operations, human resources, marketing, and sales departments within an organization. It is important that the management team, as well as employees, recognize the importance of internal controls and their role in preventing losses, monitoring performance, and planning for the future. \n\n Elements of Internal Control \n\n A strong internal control system is based on the same consistent elements: \n\n establishment of clear responsibilities \n\n proper documentation \n\n adequate insurance \n\n separation of assets from custody \n\n separation of duties \n\n use of technology \n\n Establishment of Clear Responsibilities \n\n A properly designed system of internal control clearly dictates responsibility for certain roles within an organization. When there is a clear statement of responsibility, issues that are uncovered can be easily traced and responsibility placed where it belongs. \n\n As an example, imagine that you are the manager of the Galaxy’s Best Yogurt. On any shift, you have three employees working in the store. One employee is designated as the shift supervisor who oversees the operations of the other two employees on the shift and ensures that the store is presented and functioning properly. Of the other two employees, one may be solely responsible for management of the cash register, while the others serve the customers. When only one employee has access to an individual cash register, if there is an overage or shortage of cash, it can be traced to the one employee who is in charge of the cash register. \n\n Proper Documentation \n\n An effective internal control system maintains proper documentation, including backups, to trace all transactions. The documentation can be paper copies, or documents that are computer generated and stored, on flash drives or in the cloud, for example. Given the possibility of some type of natural (tornado or flood) or man-made (arson) disasters, even the most basic of businesses should create backup copies of documentation that are stored off-site. \n\n In addition, any documentation generated by daily operations should be managed according to internal controls. For example, when the Galaxy’s Best Yogurt closes each day, one employee should close out and reconcile the cash drawer using prenumbered forms in pen to ensure that no forms can be altered or changed by another employee who may have access to the cash. In case of an error, the employee responsible for making the change should initial any changes on the form. If there are special orders for cakes or other products, the order forms should be prenumbered. The use of prenumbered documents provides assurance that all sales are recorded. If a form is not prenumbered, an order can be prepared, and the employee can then take the money without ringing the order into the cash register, leaving no record of the sale. \n\n Adequate Insurance \n\n Insurance may be a significant cost to an organization (especially liability coverage), but it is necessary. With adequate insurance on an asset, if it is lost or destroyed, an outside party will recoup the company for the loss. If assets are lost to fraud or theft, an insurance company will investigate the loss and will press criminal charges against any employee found to be involved. Very often, the employer will be hesitant to pursue criminal charges against an employee due to the risk of lawsuit or bad publicity. For example, an employee might assume that the termination was age related and is going to sue the company. Also, there might be a situation where the company experienced a loss, such as theft, and it does not want to let the general public know that there are potential deficiencies in its security system. \n\n If the insurance company presses charges on behalf of the company, this protects the organization and also acts as a deterrent if employees know that the insurance company will always prosecute theft. For example, suppose the manager of the Galaxy’s Best Yogurt stole $10,000 cash over a period of two years. The owner of the yogurt store will most likely file an insurance claim to recover the $10,000 that was stolen. With proper insurance, the insurance company will reimburse the yogurt store for the money but then has the right to press charges and recover its losses from the employee who was caught stealing. The store owner will have no control over the insurance company’s efforts to recover the $10,000 and will likely be forced to fire the employee in order to keep the insurance policy. \n\n Separation of Assets from Custody \n\n Separation of assets from custody ensures that the person who controls an asset cannot also keep the accounting records. This action prevents one employee from taking income from the business and entering a transaction on the accounting records to cover it up. For example, one person within an organization may open an envelope that contains a check, but a different person would enter the check into the organization’s accounting system. In the case of the Galaxy’s Best Yogurt, one employee may count the money in the cash register drawer at the end of the night and reconcile it with the sales, but a different employee would recount the money, prepare the bank deposit, and ensure that the deposit is made at the bank. \n\n Separation of Duties \n\n A properly designed internal control system assures that at least two (if not more) people are involved with most transactions. The purpose of separating duties is to ensure that there is a check and balance in place. One common internal control is to have one employee place an inventory order and a different employee receive the order as it is delivered. For example, assume that an employee at the Galaxy’s Best Yogurt places an inventory order. In addition to the needed inventory, the employee orders an extra box of piecrusts. If that employee also receives the order, he or she can take the piecrusts home, and the store will still pay for them. Check signing is another important aspect of separation of duties. Typically, the person who writes a check should not also sign the check. Additionally, the person who places supply orders should not write checks to pay the bills for these supplies. \n\n Use of Technology \n\n Technology has made the process of internal control simpler and more approachable to all businesses. There are two reasons that the use of technology has become more prevalent. The first is the development of more user-friendly equipment, and the second is the reduction in costs of security resources. In the past, if a company wanted a security system, it often had to go to an outside security firm, and the costs of providing and monitoring the system were prohibitive for many small businesses. Currently, security systems have become relatively inexpensive, and not only do many small businesses now have them, they are now commonly used by residential homeowners. \n\n In terms of the application of security resources, some businesses use surveillance cameras focused on key areas of the organization, such as the cash register and areas where a majority of work is performed. Technology also allows businesses to use password protection on their data or systems so that employees cannot access systems and change data without authorization. Businesses may also track all employee activities within an information technology system. \n\n Even if a business uses all of the elements of a strong internal control system, the system is only as good as the oversight. As responsibilities, staffing, and even technology change, internal control systems need to be constantly reviewed and refined. Internal control reviews are typically not conducted by inside management but by internal auditors who provide an impartial perspective of where controls are working and where they can be improved. \n\n Purposes of Internal Controls within a Governmental Entity \n\n Internal controls apply not only to public and private corporations but also to governmental entities. Often, a government controls one of the most important assets of modern times: data. Unprotected financial information, including tax data, social security, and governmental identifications, could lead to identity theft and could even provide rogue nations access to data that could compromise the security of our country. Governmental entities require their contractors to have proper internal controls and to maintain proper codes of ethics. \n\n Ethical Considerations Ethics in Governmental Contractors Government entities are not the only organizations required to implement proper internal controls and codes of ethics. As part of the business relationship between different organizations, governmental agencies also require contractors and their subcontractors to implement internal controls to ensure compliance with proper ethical conduct. The Federal Acquisition Regulation (FAR) Council outlines regulations under FAR 3.10, 7 which require governmental contractors and their subcontractors to implement a written “Contractor Code of Business Ethics and Conduct,” and the proper internal controls to ensure that the code of ethics is followed. An employee training program, posting of agency inspector general hotline posters, and an internal control system to promote compliance with the established ethics code are also required. Contractors must disclose violations of federal criminal law involving fraud, conflicts of interest, bribery, or gratuity violations; violations of the civil False Claims Act; and significant overpayments on a contract not resulting from contract financing payments. 8 Such internal controls help ensure that an organization and its business relationships are properly managed. 7 Federal Acquisition Regulation. “Subpart 3.10: Contractor Code of Business Ethics and Conduct.” January 22, 2019. https://www.acquisition.gov/content/subpart-310-contractor-code-business-ethics-and-conduct 8 National Contract Management Association. https://www.ncmahq.org/ \n\n To recognize the significant need for internal controls within the government, and to ensure and enforce compliance, the US Government Accountability Office (GAO) has its own standards for internal control within the federal government. All government agencies are subject to governance under these standards, and one of the objectives of the GAO is to provide audits on agencies to ensure that proper controls are in place and within compliance. Standards for internal control within the federal government are located within a publication referred to as the “Green Book,” or Standards for Internal Control in the Federal Government. \n\n Link to Learning \n\n Government organizations have their own needs for internal controls. Read the GAO “Green Book” to learn more about these internal control procedures. \n\n Purposes of Internal Controls within a Not-for-Profit \n\n Not-for-profit (NFP) organizations have the same needs for internal control as many traditional for-profit entities. At the same time, there are unique challenges that these entities face. Based on the objectives and charters of NFP organizations, in many cases, those who run the organizations are volunteers. As volunteers, leaders of NFPs may not have the same training background and qualifications as those in a similar for-profit position. Additionally, a volunteer leader often splits time between the organization and a full-time career. For these reasons, internal controls in an NFP often are not properly implemented, and there may be a greater risk of control lapse. A control lapse occurs when there is a deviation from standard control protocol that leads to a failure in the internal control and/or fraud prevention processes or systems. A failure occurs in a situation when results did not achieve predetermined goals or meet expectations. \n\n Not-for-profit organizations have an extra category of finances that need protection, in addition to their assets. They need to ensure that incoming donations are used as intended. For example, many colleges and universities are classified as NFP organizations, and donations are a significant source of revenue. However, donations are often directed to a specific source. For example, suppose an alumnus of Alpha University wants to make a $1,000,000 donation to the business school for undergraduate student scholarships. Internal controls would track that donation to ensure it paid for scholarships for undergraduate students in the business school and was not used for any other purpose at the school, in order to avoid potential legal issues. \n\n Identify and Apply Principles of Internal Controls to the Receipt and Disbursement of Cash \n\n Cash can be a major part of many business operations. Imagine a Las Vegas casino, or a large grocery store, such as Publix Super Markets , Wegmans Food Markets , or ShopRite ; in any of these settings, millions of dollars in cash can change hands within a matter of minutes, and it can pass through the hands of thousands of employees. Internal controls ensure that all of this cash reaches the bank account of the business entity. The first control is monitoring. Not only are cameras strategically placed throughout the store to prevent shoplifting and crime by customers, but cameras are also located over all areas where cash changes hands, such as over every cash register, or in a casino over every gaming table. These cameras are constantly monitored, often offsite at a central location by personnel who have no relationship with the employees who handle the cash, and all footage is recorded. This close monitoring makes it more difficult for misuse of cash to occur. \n\n Additionally, access to cash is tightly controlled. Within a grocery store, each employee has his or her own cash drawer with a set amount of cash. At any time, any employee can reconcile the sales recorded within the system to the cash balance that should be in the drawer. If access to the drawer is restricted to one employee, that employee is responsible when cash is missing. If one specific employee is consistently short on cash, the company can investigate and monitor the employee closely to determine if the shortages are due to theft or if they are accidental, such as if they resulted from errors in counting change. Within a casino, each time a transaction occurs and when there is a shift change for the dealers, cash is counted in real time. Casino employees dispersed on the gaming floor are constantly monitoring play, in addition to those monitoring cameras behind the scenes. \n\n Technology plays a major role in the maintenance of internal controls, but other principles are also important. If an employee makes a mistake involving cash, such as making an error in a transaction on a cash register, the employee who made the mistake typically cannot correct the mistake. In most cases, a manager must review the mistake and clear it before any adjustments are made. These changes are logged to ensure that managers are not clearing mistakes for specific employees in a pattern that could signify collusion , which is considered to be a private cooperation or agreement primarily for a deceitful, illegal, or immoral cause or purpose. Duties are also separated to count cash on hand and ensure records are accurate. Often, at the end of the shift, a manager or employee other than the person responsible for the cash is responsible for counting cash on hand within the cash drawer. For example, at a grocery store, it is common for an employee who has been checking out customers for a shift to then count the money in the register and prepare a document providing the counts for the shift. This employee then submits the counted tray to a supervisor, such as a head cashier, who then repeats the counting and documentation process. The two counts should be equal. If there is a discrepancy, it should immediately be investigated. If the store accepts checks and credit/debit card payments, these methods of payments are also incorporated into the verification process. \n\n In many cases, the sales have also been documented either by a paper tape or by a computerized system. The ultimate goal is to determine if the cash, checks, and credit/debit card transactions equal the amount of sales for the shift. For example, if the shift’s register had sales of $800, then the documentation of counted cash and checks, plus the credit/debit card documentation should also add up to $800. \n\n Despite increased use of credit cards by consumers, our economy is still driven by cash. As cash plays a very important role in society, efforts must be taken to control it and ensure that it makes it to the proper areas within an organization. The cost of developing, maintaining, and monitoring internal controls is significant but important. Considering the millions of dollars of cash that can pass through the hands of employees on any given day, the high cost can be well worth it to protect the flow of cash within an organization. \n\n Link to Learning \n\n Internal controls are as important for not-for-profit businesses as they are within the for-profit sector. See this guide for not-for-profit businesses to set up and maintain proper internal control systems provided by the National Council of Nonprofits. \n\n Think It Through Hiring Approved Vendors One internal control that companies often have is an official “approved vendor” list for purchases. Why is it important to have an approved vendor list? \n 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries \n\n As we have discussed, one of the hardest assets to control within any organization is cash. One way to control cash is for an organization to require that all payments be made by check. However, there are situations in which it is not practical to use a check. For example, imagine that the Galaxy’s Best Yogurt runs out of milk one evening. It is not possible to operate without milk, and the normal shipment does not come from the supplier for another 48 hours. To maintain operations, it becomes necessary to go to the grocery store across the street and purchase three gallons of milk. It is not efficient for time and cost to write a check for this small purchase, so companies set up a petty cash fund , which is a predetermined amount of cash held on hand to be used to make payments for small day-to-day purchases. A petty cash fund is a type of imprest account , which means that it contains a fixed amount of cash that is replaced as it is spent in order to maintain a set balance. \n\n To maintain internal controls, managers can use a petty cash receipt ( Figure 8.5 ), which tracks the use of the cash and requires a signature from the manager. \n\n As cash is spent from a petty cash fund, it is replaced with a receipt of the purchase. At all times, the balance in the petty cash box should be equal to the cash in the box plus the receipts showing purchases. \n\n For example, the Galaxy’s Best Yogurt maintains a petty cash box with a stated balance of $75 at all times. Upon review of the box, the balance is counted in the following way. \n\n Because there may not always be a manager with check signing privileges available to sign a check for unexpected expenses, a petty cash account allows employees to make small and necessary purchases to support the function of a business when it is not practical to go through the formal expense process. In all cases, the amount of the purchase using petty cash would be considered to not be material in nature. Recall that materiality means that the dollar amount in question would have a significant impact in financial results or influence investor decisions. \n\n Demonstration of Typical Petty Cash Journal Entries \n\n Petty cash accounts are managed through a series of journal entries. Entries are needed to (1) establish the fund, (2) increase or decrease the balance of the fund (replenish the fund as cash is used), and (3) adjust for overages and shortages of cash. Consider the following example. \n\n The Galaxy’s Best Yogurt establishes a petty cash fund on July 1 by cashing a check for $75 from its checking account and placing cash in the petty cash box. At this point, the petty cash box has $75 to be used for small expenses with the authorization of the responsible manager. The journal entry to establish the petty cash fund would be as follows. \n\n As this petty cash fund is established, the account titled “Petty Cash” is created; this is an asset on the balance sheet of many small businesses. In this case, the cash account, which includes checking accounts, is decreased, while the funds are moved to the petty cash account. One asset is increasing, while another asset is decreasing by the same account. Since the petty cash account is an imprest account, this balance will never change and will remain on the balance sheet at $75, unless management elects to change the petty cash balance. \n\n Throughout the month, several payments are made from the petty cash account of the Galaxy’s Best Yogurt. Assume the following activities. \n\n At the end of July, in the petty cash box there should be a receipt for the postage stamp purchase, a receipt for the milk, a receipt for the window cleaner, and the remaining cash. The employee in charge of the petty cash box should sign each receipt when the purchase is made. The total amount of purchases from the receipts ($45), plus the remaining cash in the box should total $75. As the receipts are reviewed, the box must be replenished for what was spent during the month. The journal entry to replenish the petty cash account will be as follows. \n\n Typically, petty cash accounts are reimbursed at a fixed time period. Many small businesses will do this monthly, which ensures that the expenses are recognized within the proper accounting period. In the event that all of the cash in the account is used before the end of the established time period, it can be replenished in the same way at any time more cash is needed. If the petty cash account often needs to be replenished before the end of the accounting period, management may decide to increase the cash balance in the account. If, for example, management of the Galaxy’s Best Yogurt decides to increase the petty cash balance to $100 from the current balance of $75, the journal entry to do this on August 1 would be as follows. \n\n If the management at a later date decides to decrease the balance in the petty cash account, the previous entry would be reversed, with cash being debited and petty cash being credited. \n\n Occasionally, errors may occur that affect the balance of the petty cash account. This may be the result of an employee not getting a receipt or getting back incorrect change from the store where the purchase was made. In this case, an expense is created that creates a cash overage or shortage . \n\n Consider Galaxy’s expenses for July. During the month, $45 was spent on expenses. If the balance in the petty cash account is supposed to be $75, then the petty cash box should contain $45 in signed receipts and $30 in cash. Assume that when the box is counted, there are $45 in receipts and $25 in cash. In this case, the petty cash balance is $70, when it should be $75. This creates a $5 shortage that needs to be replaced from the checking account. The entry to record a cash shortage is as follows. \n\n When there is a shortage of cash, we record the shortage as a “debit” and this has the same effect as an expense. If we have an overage of cash, we record the overage as a credit, and this has the same impact as if we are recording revenue. If there were cash overage, the petty cash account would be debited and the cash over and short account would be credited. In this case, the expense balance decreases, and the year-end balance is the net balance from all overages and shortages during the year. \n\n If a petty cash account is consistently short, this may be a warning sign that there is not a proper control of the account, and management may want to consider additional controls to better monitor petty cash. \n\n Think It Through Cash versus Debit Card A petty cash system in some businesses may be replaced by use of a prepaid credit card (or debit card) on site. What would be the pros and cons of actually maintaining cash on premises for the petty cash system, versus a rechargeable debit card that employees may use for petty cash purposes? Which option would you select for your petty cash account if you were the owner of a small business? \n\n Link to Learning \n\n See this article on tips for companies to establish and manage petty cash systems to learn more. \n 8.5 Discuss Management Responsibilities for Maintaining Internal Controls within an Organization \n\n Because internal controls do protect the integrity of financial statements, large companies have become highly regulated in their implementation. In addition to Section 404 of the SOX, which addresses reporting and testing requirements for internal controls, there are other sections of the act that govern management responsibility for internal controls. Although the auditor reviews internal controls and advises on the improvement of controls, ultimate responsibility for the controls is on the management of the company. Under SOX Section 302, in order to provide additional assurance to the financial markets, the chief executive officer (CEO) , who is the executive within a company with the highest-ranking title and the overall responsibility for management of the company, and the chief financial officer (CFO) , who is the corporation officer who reports to the CEO and oversees all of the accounting and finance concerns of a company, must personally certify that (1) they have reviewed the internal control report provided by the auditor; (2) the report does not contain any inaccurate information; and (3) they believe that all financial information fairly states the financial conditions, income, and cash flows of the entity. The sign-off under Section 302 makes the CEO and CFO personally responsible for financial reporting as well as internal control structure. \n\n While the executive sign-offs seem like they would be just a formality, they actually have a great deal of power in court cases. Prior to SOX, when an executive swore in court that he or she was not aware of the occurrence of some type of malfeasance, either committed by his or her firm or against his or her firm, the executive would claim a lack of knowledge of specific circumstances. The typical response was, “I can’t be expected to know everything.” In fact, in virtually all of the trials involving potential malfeasance, this claim was made and often was successful in a not-guilty verdict. \n\n The initial response to the new SOX requirements by many people was that there was already sufficient affirmation by the CEO and CFO and other executives to the accuracy and fairness of the financial statements and that the SOX requirements were unnecessary. However, it was determined that the SOX requirements provided a degree of legal responsibility that previously might have been assumed but not actually stated. \n\n Even if a company is not public and not governed by the SOX, it is important to note that the tone is set at the managerial level, called the tone at the top . If management respects the internal control system and emphasizes the importance of maintaining proper internal controls, the rest of the staff will follow and create a cohesive environment. A proper tone at the top demonstrates management’s commitment toward openness, honesty, integrity, and ethical behavior. \n\n Your Turn Defending the Sarbanes-Oxley Act You are having a conversation with the CFO of a public company. Imagine that the CFO complains that there is no benefit to Sections 302 and 404 of the Sarbanes-Oxley Act relative to the cost, as “our company has always valued internal controls before this regulation and never had an issue.” He believes that this regulation is an unnecessary overstep. How would you respond and defend the need for Sections 302 and 404 of the Sarbanes-Oxley Act? \n\n Solution \n\n I would tell the CFO the following: \n\n Everyone says that they have always valued internal controls, even those who did not. \n\n Better security for the public is worth the cost. \n\n The cost of compliance is more than recovered in the company’s market price for its stock. \n\n Think It Through Personal Internal Controls Technology plays a very important role in internal controls. One recent significant security breach through technology was the Equifax breach. What is an internal control that you can personally implement to protect your personal data as a result of this breach, or any other future breach? \n 8.6 Define the Purpose of a Bank Reconciliation, and Prepare a Bank Reconciliation and Its Associated Journal Entries \n\n The bank is a very important partner to all businesses. Not only does the bank provide basic checking services, but they process credit card transactions, keep cash safe, and may finance loans when needed. \n\n Bank accounts for businesses can involve thousands of transactions per month. Due to the number of ongoing transactions, an organization’s book balance for its checking account rarely is the same as the balance that the bank records reflect for the entity at any given point. These timing differences are typically caused by the fact that there will be some transactions that the organization is aware of before the bank, or transactions the bank is aware of before the company. \n\n For example, if a company writes a check that has not cleared yet, the company would be aware of the transaction before the bank is. Similarly, the bank might have received funds on the company’s behalf and recorded them in the bank’s records for the company before the organization is aware of the deposit. \n\n With the large volume of transactions that impact a bank account, it becomes necessary to have an internal control system in place to assure that all cash transactions are properly recorded within the bank account, as well as on the ledger of the business. The bank reconciliation is the internal financial report that explains and documents any differences that may exist between the balance of a checking account as reflected by the bank’s records (bank balance) for a company and the company’s accounting records (company balance). \n\n The bank reconciliation is an internal document prepared by the company that owns the checking account. The transactions with timing differences are used to adjust and reconcile both the bank and company balances; after the bank reconciliation is prepared accurately, both the bank balance and the company balance will be the same amount. \n\n Note that the transactions the company is aware of have already been recorded (journalized) in its records. However, the transactions that the bank is aware of but the company is not must be journalized in the entity’s records. \n\n Fundamentals of the Bank Reconciliation Procedure \n\n The balance on a bank statement can differ from company’s financial records due to one or more of the following circumstances: \n\n An outstanding check : a check that was written and deducted from the financial records of the company but has not been cashed by the recipient, so the amount has not been removed from the bank account. \n\n A deposit in transit : a deposit that was made by the business and recorded on its books but has not yet been recorded by the bank. \n\n Deductions for a bank service fee : fees often charged by banks each month for management of the bank account. These may be fixed maintenance fees, per-check fees, or a fee for a check that was written for an amount greater than the balance in the checking account, called an nonsufficient funds (NSF) check . These fees are deducted by the bank from the account but would not appear on the financial records. \n\n Errors initiated by either the client or the bank: for example, the client might record a check incorrectly in its records, for either a greater or lesser amount than was written. Also, the bank might report a check either with an incorrect balance or in the wrong client’s checking account. \n\n Additions such as interest or funds collected by the bank for the client: interest is added to the bank account as earned but is not reported on the financial records. These additions might also include funds collected by the bank for the client. \n\n Demonstration of a Bank Reconciliation \n\n A bank reconciliation is structured to include the information shown in Figure 8.6 . \n\n Assume the following circumstances for Feeter Plumbing Company, a small business located in Northern Ohio. \n\n After all posting is up to date, at the end of July 31, the book balance shows $32,760, and the bank statement balance shows $77,040. \n\n Check 5523 for $9,620 and 6547 for $10,000 are outstanding. \n\n Check 5386 for $2,000 is removed from the bank account correctly but is recorded on the accounting records for $1,760. This was in payment of dues. The effects of this transaction resulted in an error of $240 that must be deducted from the company’s book balance. \n\n The July 31 night deposit of $34,300 was delivered to the bank after hours. As a result, the deposit is not on the bank statement, but it is on the financial records. \n\n Upon review of the bank statement, an error is uncovered. A check is removed from the account from Feeter for $320 that should have been removed from the account of another customer of the bank. \n\n In the bank statement is a note stating that the bank collected $60,000 in charges (payments) from the credit card company as well as $1,800 in interest. This transaction is on the bank statement but not in the company’s financial records. \n\n The bank notified Feeter that a $2,200 check was returned unpaid from customer Berson due to insufficient funds in Berson’s account. This check return is reflected on the bank statement but not in the records of Feeter. \n\n Bank service charges for the month are $80. They have not been recorded on Feeter’s records. \n\n Each item would be recorded on the bank reconciliation as follows: \n\n One important trait of the bank reconciliation is that it identifies transactions that have not been recorded by the company that are supposed to be recorded. Journal entries are required to adjust the book balance to the correct balance. \n\n In the case of Feeter, the first entry will record the collection of the note, as well as the interest collected. \n\n The second entry required is to adjust the books for the check that was returned from Berson. \n\n The third entry is to adjust the recording error for check 5386. \n\n The final entry is to record the bank service charges that are deducted by the bank but have not been recorded on the records. \n\n The previous entries are standard to ensure that the bank records are matching to the financial records. These entries are necessary to update Feeter‛s general ledger cash account to reflect the adjustments made by the bank. \n\n Link to Learning \n\n This practical article illustrates the key points of why a bank reconciliation is important for both business and personal reasons. \n 8.7 Describe Fraud in Financial Statements and Sarbanes-Oxley Act Requirements \n\n Financial statements are the end result of an accountant’s work and are the responsibility of management. Proper internal controls help the accountant determine that the financial statements fairly present the financial position and performance of a company. Financial statement fraud occurs when the financial statements are used to conceal the actual financial condition of a company or to hide specific transactions that may be illegal. Financial statement fraud may take on many different methods, but it is generally called cooking the books . This issue may occur for many purposes. \n\n A common reason to cook the books is to create a false set of a company’s books used to convince investors or lenders to provide money to the company. Investors and lenders rely on a properly prepared set of financial statements in making their decision to provide the company with money. Another reason to misstate a set of financial statements is to hide corporate looting such as excessive retirement perks of top executives, unpaid loans to top executives, improper stock options, and any other wrongful financial action. Yet another reason to misreport a company’s financial data is to drive the stock price higher. Internal controls assist the accountant in locating and identifying when management of a company wants to mislead the inventors or lenders. \n\n The financial accountant or members of management who set out to cook the books are intentionally attempting to deceive the user of the financial statements. The actions of upper management are being concealed, and in most cases, the entire financial position of the company is being purposely misreported. Regardless of the reason for misstating the true condition of a company’s financial position, doing so misleads any person using the financial statements of a company to evaluate the company and its operations. \n\n How Companies Cook the Books to Misrepresent Their Financial Condition \n\n One of the most common ways companies cook the books is by manipulating revenue accounts or accounts receivables. Proper revenue recognition involves accounting for revenue when the company has met its obligation on a contract. Financial statement fraud involves early revenue recognition, or recognizing revue that does not exist, and receivable accountings, used in tandem with false revenue reporting. HealthSouth used a combination of false revenue accounts and misstated accounts receivable in a direct manipulation of the revenue accounts to commit a multibillion-dollar fraud between 1996 and 2002. Several chief financial officers and other company officials went to prison as a result. 9 9 Melinda Dickinson. “Former HealthSouth Boss Found Liable for $2.9 Billion.” Reuters . June 18, 2009. https://www.reuters.com/article/us-healthsouth-scrushy/former-healthsouth-boss-found-liable-for-2-9-billion-idUSTRE55H4IP20090618 \n\n Concepts In Practice Internal Controls at HealthSouth The fraud at HealthSouth was possible because some of the internal controls were ignored. The company failed to maintain standard segregation of duties and allowed management override of internal controls. The fraud required the collusion of the entire accounting department, concealing hundreds of thousands of fraudulent transactions through the use of falsified documents and fraudulent accounting schemes that included revenue recognition irregularities (such as recognizing accounts receivables to be recorded as revenue before collection), misclassification of expenses and asset acquisitions, and fraudulent merger and acquisition accounting. The result was billions of dollars of fraud. Simply implementing and following proper internal control procedures would have stopped this massive fraud. 10 10 David McCann. “Two CFOs Tell a Tale of Fraud at HealthSouth.” CFO.com. March 27, 2017. .http://ww2.cfo.com/fraud/2017/03/two-cfos-tell-tale-fraud-healthsouth/ \n\n Many companies may go to great lengths to perpetuate financial statement fraud. Besides the direct manipulation of revenue accounts, there are many other ways fraudulent companies manipulate their financial statements. Companies with large inventory balances can misrepresent their inventory account balances and use this misrepresentation to overstate the amount of their assets to get larger loans or use the increased balance to entice investors through claims of exaggerated revenues. The inventory accounts can also be used to overstate income. Such inventory manipulations can include the following: \n\n Channel stuffing : encouraging customers to buy products under favorable terms. These terms include allowing the customer to return or even not pick up goods sold, without a corresponding reserve to account for the returns. \n\n Sham sales : sales that have not occurred and for which there are no customers. \n\n Bill-and-hold sales : recognition of income before the title transfers to the buyer, and holding the inventory in the seller’s warehouse. \n\n Improper cutoff : recording sales of inventory in the wrong period and before the inventory is sold; this is a type of early revenue recognition. \n\n Round-tripping : selling items with the promise to buy the items back, usually on credit, so there is no economic benefit. \n\n These are just a few examples of the way an organization might manipulate inventory or sales to create false revenue. \n\n One of the most famous financial statement frauds involved Enron , as discussed previously. Enron started as an interstate pipeline company, but then branched out into many different ventures. In addition to the internal control deficiencies discussed earlier, the financial statement fraud started when the company began to attempt to hide its losses. \n\n The fraudulent financial reporting schemes included building assets and immediately taking as income any projected profits on construction and hiding the losses from operating assets in an off-the-balance sheet transaction called special purpose entities , which are separate, often complicated legal entities that are often used to absorb risk for a corporation. Enron moved assets that were losing money off of its books and onto the books of the Special Purpose Entity. This way, Enron could hide its bad business decisions and continue to report a profit, even though its assets were losing money. Enron ’s financial statement fraud created false revenues with the misstatement of assets and liability balances. This was further supported by inadequate balance sheet footnotes and the related disclosures. For example, required disclosures were ramped up as a result of these special purpose entities. \n\n Sarbanes-Oxley Act Compliance Today \n\n The Enron scandal and related financial statement frauds led to investors requiring that public companies maintain better internal controls and develop stronger governance systems, while auditors perform a better job at auditing public companies. These requirements, in turn, led to the regulations developed under SOX that were intended to protect the investing public. \n\n Since SOX was first passed, it has adapted to changing technology and now requires public companies to protect their accounting and financial data from hackers and other outside or internal forces through stronger internal controls designed to protect the data. The Journal of Accountancy supported these new requirements and reported that the results of SOX have been positive for both companies and investors. \n\n As discussed in the Journal of Accountancy article, 11 there are three conditions that are increasingly affecting compliance with SOX requirements: 11 Ken Tysiac. “Companies Spending More Time on SOX Compliance.” Journal of Accountancy . June 12, 2017. https://www.journalofaccountancy.com/news/2017/jun/companies-spending-more-time-on-sox-compliance-201716857.html \n\n PCAOB requirements. The PCAOB has increased the requirements for inspection reports, with a greater emphasis on deficiency evaluation. \n\n Revenue recognition . The Financial Accounting Standards Board has introduced a new standard for revenue recognition. This requirement has led to the need for companies to update control documentation. \n\n Cybersecurity . Cybersecurity is the practice of protecting software, hardware, and data from digital attacks. As would be expected in today’s environment, the number of recent cybersecurity disclosures has significantly grown. \n\n Under current guidelines, instead of the SOX requiring compliance with just the financial component of reporting and internal control, the guidelines now allow application to information technology (IT) activities as well. A major change under the SOX guidelines involves the method of storage of a company’s electronic records. While the act did not specifically require a particular storage method, it did provide guidance on which records were to be stored and for how long they should be stored. \n\n The SOX now requires that all business records, electronic records, and electronic messages must be stored for at least five years. The penalties for noncompliance include either imprisonment or fines, or a combination of the two options. "}}},{"rowIdx":86,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 1.1 The Science of Biology 1.2 Themes and Concepts of Biology Introduction Viewed from space, Earth offers no clues about the diversity of life forms that reside there. The first forms of life on Earth are thought to have been microorganisms that existed for billions of years in the ocean before plants and animals appeared. The mammals, birds, and flowers so familiar to us are all relatively recent, originating 130 to 200 million years ago. Humans have inhabited this planet for only the last 2.5 million years, and only in the last 200,000 years have humans started looking like we do today. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"microorganisms"},"bloom":null,"hl_context":"Chapter Outline 1.1 The Science of Biology 1.2 Themes and Concepts of Biology Introduction Viewed from space , Earth offers no clues about the diversity of life forms that reside there . <hl> The first forms of life on Earth are thought to have been microorganisms that existed for billions of years in the ocean before plants and animals appeared . <hl> The mammals , birds , and flowers so familiar to us are all relatively recent , originating 130 to 200 million years ago . Humans have inhabited this planet for only the last 2.5 million years , and only in the last 200,000 years have humans started looking like we do today .","hl_sentences":"The first forms of life on Earth are thought to have been microorganisms that existed for billions of years in the ocean before plants and animals appeared .","question":{"cloze_format":"The first forms of life on Earth were ________.","normal_format":"What were the first forms of life on Earth?","question_choices":["plants","microorganisms","birds","dinosaurs"],"question_id":"fs-id2197874","question_text":"The first forms of life on Earth were ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"hypothesis"},"bloom":null,"hl_context":"<hl> Recall that a hypothesis is a suggested explanation that can be tested . <hl> To solve a problem , several hypotheses may be proposed . For example , one hypothesis might be , “ The classroom is warm because no one turned on the air conditioning . ” But there could be other responses to the question , and therefore other hypotheses may be proposed . A second hypothesis might be , “ The classroom is warm because there is a power failure , and so the air conditioning doesn ’ t work . ” The steps of the scientific method will be examined in detail later , but one of the most important aspects of this method is the testing of hypotheses by means of repeatable experiments . <hl> A hypothesis is a suggested explanation for an event , which can be tested . <hl> Although using the scientific method is inherent to science , it is inadequate in determining what science is . This is because it is relatively easy to apply the scientific method to disciplines such as physics and chemistry , but when it comes to disciplines like archaeology , psychology , and geology , the scientific method becomes less applicable as it becomes more difficult to repeat experiments .","hl_sentences":"Recall that a hypothesis is a suggested explanation that can be tested . A hypothesis is a suggested explanation for an event , which can be tested .","question":{"cloze_format":"A suggested and testable explanation for an event is called a ________.","normal_format":"What is a suggested and testable explanation for an event called?","question_choices":["hypothesis","variable","theory","control"],"question_id":"fs-id1260889","question_text":"A suggested and testable explanation for an event is called a ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"computer science"},"bloom":"2","hl_context":"<hl> There is no complete agreement when it comes to defining what the natural sciences include , however . <hl> <hl> For some experts , the natural sciences are astronomy , biology , chemistry , earth science , and physics . <hl> Other scholars choose to divide natural sciences into life sciences , which study living things and include biology , and physical sciences , which study nonliving matter and include astronomy , geology , physics , and chemistry . Some disciplines such as biophysics and biochemistry build on both life and physical sciences and are interdisciplinary . Natural sciences are sometimes referred to as “ hard science ” because they rely on the use of quantitative data ; social sciences that study society and human behavior are more likely to use qualitative assessments to drive investigations and findings . What would you expect to see in a museum of natural sciences ? Frogs ? Plants ? Dinosaur skeletons ? Exhibits about how the brain functions ? A planetarium ? Gems and minerals ? Or , maybe all of the above ? <hl> Science includes such diverse fields as astronomy , biology , computer sciences , geology , logic , physics , chemistry , and mathematics ( Figure 1.4 ) . <hl> However , those fields of science related to the physical world and its phenomena and processes are considered natural sciences . Thus , a museum of natural sciences might contain any of the items listed above .","hl_sentences":"There is no complete agreement when it comes to defining what the natural sciences include , however . For some experts , the natural sciences are astronomy , biology , chemistry , earth science , and physics . Science includes such diverse fields as astronomy , biology , computer sciences , geology , logic , physics , chemistry , and mathematics ( Figure 1.4 ) .","question":{"cloze_format":"The science of ___ is not considered a natural science.","normal_format":"Which of the following sciences is not considered a natural science?","question_choices":["biology","astronomy","physics","computer science"],"question_id":"fs-id1512007","question_text":"Which of the following sciences is not considered a natural science?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"inductive reasoning"},"bloom":null,"hl_context":"<hl> Inductive reasoning is a form of logical thinking that uses related observations to arrive at a general conclusion . <hl> This type of reasoning is common in descriptive science . A life scientist such as a biologist makes observations and records them . These data can be qualitative or quantitative , and the raw data can be supplemented with drawings , pictures , photos , or videos . From many observations , the scientist can infer conclusions ( inductions ) based on evidence . Inductive reasoning involves formulating generalizations inferred from careful observation and the analysis of a large amount of data . Brain studies provide an example . In this type of research , many live brains are observed while people are doing a specific activity , such as viewing images of food . The part of the brain that “ lights up ” during this activity is then predicted to be the part controlling the response to the selected stimulus , in this case , images of food . The “ lighting up ” of the various areas of the brain is caused by excess absorption of radioactive sugar derivatives by active areas of the brain . The resultant increase in radioactivity is observed by a scanner . Then , researchers can stimulate that part of the brain to see if similar responses result .","hl_sentences":"Inductive reasoning is a form of logical thinking that uses related observations to arrive at a general conclusion .","question":{"cloze_format":"The type of logical thinking that uses related observations to arrive at a general conclusion is called ________.","normal_format":"What type of logical thinking uses related observations to arrive at a general conclusion? ","question_choices":["deductive reasoning","the scientific method","hypothesis-based science","inductive reasoning"],"question_id":"fs-id1967894","question_text":"The type of logical thinking that uses related observations to arrive at a general conclusion is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"peer review"},"bloom":null,"hl_context":"Whether scientific research is basic science or applied science , scientists must share their findings in order for other researchers to expand and build upon their discoveries . Collaboration with other scientists — when planning , conducting , and analyzing results — are all important for scientific research . For this reason , important aspects of a scientist ’ s work are communicating with peers and disseminating results to peers . Scientists can share results by presenting them at a scientific meeting or conference , but this approach can reach only the select few who are present . Instead , most scientists present their results in peer-reviewed manuscripts that are published in scientific journals . Peer-reviewed manuscripts are scientific papers that are reviewed by a scientist ’ s colleagues , or peers . These colleagues are qualified individuals , often experts in the same research area , who judge whether or not the scientist ’ s work is suitable for publication . <hl> The process of peer review helps to ensure that the research described in a scientific paper or grant proposal is original , significant , logical , and thorough . <hl> Grant proposals , which are requests for research funding , are also subject to peer review . Scientists publish their work so other scientists can reproduce their experiments under similar or different conditions to expand on the findings . The experimental results must be consistent with the findings of other scientists .","hl_sentences":"The process of peer review helps to ensure that the research described in a scientific paper or grant proposal is original , significant , logical , and thorough .","question":{"cloze_format":"The process of ________ helps to ensure that a scientist’s research is original, significant, logical, and thorough.","normal_format":"Which process helps to ensure that a scientist’s research is original, significant, logical, and thorough?","question_choices":["publication","public speaking","peer review","the scientific method"],"question_id":"fs-id1694297","question_text":"The process of ________ helps to ensure that a scientist’s research is original, significant, logical, and thorough."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"cell"},"bloom":null,"hl_context":"Some cells contain aggregates of macromolecules surrounded by membranes ; these are called organelles . Organelles are small structures that exist within cells . Examples of organelles include mitochondria and chloroplasts , which carry out indispensable functions : mitochondria produce energy to power the cell , while chloroplasts enable green plants to utilize the energy in sunlight to make sugars . <hl> All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms . <hl> ( This requirement is why viruses are not considered living : they are not made of cells . To make new viruses , they have to invade and hijack the reproductive mechanism of a living cell ; only then can they obtain the materials they need to reproduce . ) Some organisms consist of a single cell and others are multicellular . Cells are classified as prokaryotic or eukaryotic . Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus .","hl_sentences":"All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms .","question":{"cloze_format":"The smallest unit of biological structure that meets the functional requirements of “living” is the ________.","normal_format":"What is the smallest unit of biological structure that meets the functional requirements of “living”?","question_choices":["organ","organelle","cell","macromolecule"],"question_id":"fs-id2575162","question_text":"The smallest unit of biological structure that meets the functional requirements of “living” is the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"are not made of cells"},"bloom":null,"hl_context":"Some cells contain aggregates of macromolecules surrounded by membranes ; these are called organelles . Organelles are small structures that exist within cells . Examples of organelles include mitochondria and chloroplasts , which carry out indispensable functions : mitochondria produce energy to power the cell , while chloroplasts enable green plants to utilize the energy in sunlight to make sugars . All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms . <hl> ( This requirement is why viruses are not considered living : they are not made of cells . <hl> To make new viruses , they have to invade and hijack the reproductive mechanism of a living cell ; only then can they obtain the materials they need to reproduce . ) Some organisms consist of a single cell and others are multicellular . Cells are classified as prokaryotic or eukaryotic . Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus . Biology is the science that studies life , but what exactly is life ? This may sound like a silly question with an obvious response , but it is not always easy to define life . For example , a branch of biology called virology studies viruses , which exhibit some of the characteristics of living entities but lack others . <hl> It turns out that although viruses can attack living organisms , cause diseases , and even reproduce , they do not meet the criteria that biologists use to define life . <hl> Consequently , virologists are not biologists , strictly speaking . Similarly , some biologists study the early molecular evolution that gave rise to life ; since the events that preceded life are not biological events , these scientists are also excluded from biology in the strict sense of the term .","hl_sentences":"( This requirement is why viruses are not considered living : they are not made of cells . It turns out that although viruses can attack living organisms , cause diseases , and even reproduce , they do not meet the criteria that biologists use to define life .","question":{"cloze_format":"Viruses are not considered living because they ________.","normal_format":"Why are viruses not considered living?","question_choices":["are not made of cells","lack cell nuclei","do not contain DNA or RNA","cannot reproduce"],"question_id":"fs-id3095300","question_text":"Viruses are not considered living because they ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"eukaryotic cells"},"bloom":null,"hl_context":"In the past , biologists grouped living organisms into five kingdoms : animals , plants , fungi , protists , and bacteria . The organizational scheme was based mainly on physical features , as opposed to physiology , biochemistry , or molecular biology , all of which are used by modern systematics . The pioneering work of American microbiologist Carl Woese in the early 1970s has shown , however , that life on Earth has evolved along three lineages , now called domains — Bacteria , Archaea , and Eukarya . <hl> The first two are prokaryotic cells with microbes that lack membrane-enclosed nuclei and organelles . <hl> <hl> The third domain contains the eukaryotes and includes unicellular microorganisms together with the four original kingdoms ( excluding bacteria ) . <hl> Woese defined Archaea as a new domain , and this resulted in a new taxonomic tree ( Figure 1.17 ) . Many organisms belonging to the Archaea domain live under extreme conditions and are called extremophiles . To construct his tree , Woese used genetic relationships rather than similarities based on morphology ( shape ) . Some cells contain aggregates of macromolecules surrounded by membranes ; these are called organelles . Organelles are small structures that exist within cells . Examples of organelles include mitochondria and chloroplasts , which carry out indispensable functions : mitochondria produce energy to power the cell , while chloroplasts enable green plants to utilize the energy in sunlight to make sugars . All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms . ( This requirement is why viruses are not considered living : they are not made of cells . To make new viruses , they have to invade and hijack the reproductive mechanism of a living cell ; only then can they obtain the materials they need to reproduce . ) Some organisms consist of a single cell and others are multicellular . Cells are classified as prokaryotic or eukaryotic . <hl> Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus . <hl>","hl_sentences":"The first two are prokaryotic cells with microbes that lack membrane-enclosed nuclei and organelles . The third domain contains the eukaryotes and includes unicellular microorganisms together with the four original kingdoms ( excluding bacteria ) . Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus .","question":{"cloze_format":"The presence of a membrane-enclosed nucleus is a characteristic of ________.","normal_format":"What is the presence of a membrane-enclosed nucleus a characteristic of?","question_choices":["prokaryotic cells","eukaryotic cells","living organisms","bacteria"],"question_id":"fs-id1443260","question_text":"The presence of a membrane-enclosed nucleus is a characteristic of ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"population"},"bloom":"2","hl_context":"<hl> All the individuals of a species living within a specific area are collectively called a population . <hl> For example , a forest may include many pine trees . All of these pine trees represent the population of pine trees in this forest . Different populations may live in the same specific area . For example , the forest with the pine trees includes populations of flowering plants and also insects and microbial populations . A community is the sum of populations inhabiting a particular area . For instance , all of the trees , flowers , insects , and other populations in a forest form the forest ’ s community . The forest itself is an ecosystem . An ecosystem consists of all the living things in a particular area together with the abiotic , non-living parts of that environment such as nitrogen in the soil or rain water . At the highest level of organization ( Figure 1.16 ) , the biosphere is the collection of all ecosystems , and it represents the zones of life on earth . It includes land , water , and even the atmosphere to a certain extent . Visual Connection Which of the following statements is false ?","hl_sentences":"All the individuals of a species living within a specific area are collectively called a population .","question":{"cloze_format":"A group of individuals of the same species living in the same area is called a(n) ________.","normal_format":"What is a group of individuals of the same species living in the same area called?","question_choices":["family","community","population","ecosystem"],"question_id":"fs-id2196908","question_text":"A group of individuals of the same species living in the same area is called a(n) ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"biosphere, ecosystem, community, population, organism"},"bloom":"3","hl_context":"<hl> All the individuals of a species living within a specific area are collectively called a population . <hl> For example , a forest may include many pine trees . <hl> All of these pine trees represent the population of pine trees in this forest . <hl> <hl> Different populations may live in the same specific area . <hl> For example , the forest with the pine trees includes populations of flowering plants and also insects and microbial populations . <hl> A community is the sum of populations inhabiting a particular area . <hl> <hl> For instance , all of the trees , flowers , insects , and other populations in a forest form the forest ’ s community . <hl> The forest itself is an ecosystem . <hl> An ecosystem consists of all the living things in a particular area together with the abiotic , non-living parts of that environment such as nitrogen in the soil or rain water . <hl> <hl> At the highest level of organization ( Figure 1.16 ) , the biosphere is the collection of all ecosystems , and it represents the zones of life on earth . <hl> It includes land , water , and even the atmosphere to a certain extent . Visual Connection Which of the following statements is false ? In larger organisms , cells combine to make tissues , which are groups of similar cells carrying out similar or related functions . Organs are collections of tissues grouped together performing a common function . Organs are present not only in animals but also in plants . An organ system is a higher level of organization that consists of functionally related organs . Mammals have many organ systems . For instance , the circulatory system transports blood through the body and to and from the lungs ; it includes organs such as the heart and blood vessels . <hl> Organisms are individual living entities . <hl> <hl> For example , each tree in a forest is an organism . <hl> Single-celled prokaryotes and single-celled eukaryotes are also considered organisms and are typically referred to as microorganisms .","hl_sentences":"All the individuals of a species living within a specific area are collectively called a population . All of these pine trees represent the population of pine trees in this forest . Different populations may live in the same specific area . A community is the sum of populations inhabiting a particular area . For instance , all of the trees , flowers , insects , and other populations in a forest form the forest ’ s community . An ecosystem consists of all the living things in a particular area together with the abiotic , non-living parts of that environment such as nitrogen in the soil or rain water . At the highest level of organization ( Figure 1.16 ) , the biosphere is the collection of all ecosystems , and it represents the zones of life on earth . Organisms are individual living entities . For example , each tree in a forest is an organism .","question":{"cloze_format":"The sequences of ___ represent the hierarchy of biological organization from the most inclusive to the least complex level.","normal_format":"Which of the following sequences represents the hierarchy of biological organization from the most inclusive to the least complex level?","question_choices":["organelle, tissue, biosphere, ecosystem, population","organ, organism, tissue, organelle, molecule","organism, community, biosphere, molecule, tissue, organ","biosphere, ecosystem, community, population, organism"],"question_id":"fs-id2169252","question_text":"Which of the following sequences represents the hierarchy of biological organization from the most inclusive to the least complex level?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"at the branch tips"},"bloom":"2","hl_context":"The evolution of various life forms on Earth can be summarized in a phylogenetic tree ( Figure 1.17 ) . <hl> A phylogenetic tree is a diagram showing the evolutionary relationships among biological species based on similarities and differences in genetic or physical traits or both . <hl> <hl> A phylogenetic tree is composed of nodes and branches . <hl> <hl> The internal nodes represent ancestors and are points in evolution when , based on scientific evidence , an ancestor is thought to have diverged to form two new species . <hl> The length of each branch is proportional to the time elapsed since the split .","hl_sentences":"A phylogenetic tree is a diagram showing the evolutionary relationships among biological species based on similarities and differences in genetic or physical traits or both . A phylogenetic tree is composed of nodes and branches . The internal nodes represent ancestors and are points in evolution when , based on scientific evidence , an ancestor is thought to have diverged to form two new species .","question":{"cloze_format":"The place in a phylogenetic tree where you would expect to find the organism that had evolved most recently is ___ .","normal_format":"Where in a phylogenetic tree would you expect to find the organism that had evolved most recently?","question_choices":["at the base","within the branches","at the nodes","at the branch tips"],"question_id":"fs-id1967739","question_text":"Where in a phylogenetic tree would you expect to find the organism that had evolved most recently?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"microorganisms\"\n },\n \"bloom\": null,\n \"hl_context\": \"Chapter Outline 1.1 The Science of Biology 1.2 Themes and Concepts of Biology Introduction Viewed from space , Earth offers no clues about the diversity of life forms that reside there . <hl> The first forms of life on Earth are thought to have been microorganisms that existed for billions of years in the ocean before plants and animals appeared . <hl> The mammals , birds , and flowers so familiar to us are all relatively recent , originating 130 to 200 million years ago . Humans have inhabited this planet for only the last 2.5 million years , and only in the last 200,000 years have humans started looking like we do today .\",\n \"hl_sentences\": \"The first forms of life on Earth are thought to have been microorganisms that existed for billions of years in the ocean before plants and animals appeared .\",\n \"question\": {\n \"cloze_format\": \"The first forms of life on Earth were ________.\",\n \"normal_format\": \"What were the first forms of life on Earth?\",\n \"question_choices\": [\n \"plants\",\n \"microorganisms\",\n \"birds\",\n \"dinosaurs\"\n ],\n \"question_id\": \"fs-id2197874\",\n \"question_text\": \"The first forms of life on Earth were ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"hypothesis\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Recall that a hypothesis is a suggested explanation that can be tested . <hl> To solve a problem , several hypotheses may be proposed . For example , one hypothesis might be , “ The classroom is warm because no one turned on the air conditioning . ” But there could be other responses to the question , and therefore other hypotheses may be proposed . A second hypothesis might be , “ The classroom is warm because there is a power failure , and so the air conditioning doesn ’ t work . ” The steps of the scientific method will be examined in detail later , but one of the most important aspects of this method is the testing of hypotheses by means of repeatable experiments . <hl> A hypothesis is a suggested explanation for an event , which can be tested . <hl> Although using the scientific method is inherent to science , it is inadequate in determining what science is . This is because it is relatively easy to apply the scientific method to disciplines such as physics and chemistry , but when it comes to disciplines like archaeology , psychology , and geology , the scientific method becomes less applicable as it becomes more difficult to repeat experiments .\",\n \"hl_sentences\": \"Recall that a hypothesis is a suggested explanation that can be tested . A hypothesis is a suggested explanation for an event , which can be tested .\",\n \"question\": {\n \"cloze_format\": \"A suggested and testable explanation for an event is called a ________.\",\n \"normal_format\": \"What is a suggested and testable explanation for an event called?\",\n \"question_choices\": [\n \"hypothesis\",\n \"variable\",\n \"theory\",\n \"control\"\n ],\n \"question_id\": \"fs-id1260889\",\n \"question_text\": \"A suggested and testable explanation for an event is called a ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"computer science\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"<hl> There is no complete agreement when it comes to defining what the natural sciences include , however . <hl> <hl> For some experts , the natural sciences are astronomy , biology , chemistry , earth science , and physics . <hl> Other scholars choose to divide natural sciences into life sciences , which study living things and include biology , and physical sciences , which study nonliving matter and include astronomy , geology , physics , and chemistry . Some disciplines such as biophysics and biochemistry build on both life and physical sciences and are interdisciplinary . Natural sciences are sometimes referred to as “ hard science ” because they rely on the use of quantitative data ; social sciences that study society and human behavior are more likely to use qualitative assessments to drive investigations and findings . What would you expect to see in a museum of natural sciences ? Frogs ? Plants ? Dinosaur skeletons ? Exhibits about how the brain functions ? A planetarium ? Gems and minerals ? Or , maybe all of the above ? <hl> Science includes such diverse fields as astronomy , biology , computer sciences , geology , logic , physics , chemistry , and mathematics ( Figure 1.4 ) . <hl> However , those fields of science related to the physical world and its phenomena and processes are considered natural sciences . Thus , a museum of natural sciences might contain any of the items listed above .\",\n \"hl_sentences\": \"There is no complete agreement when it comes to defining what the natural sciences include , however . For some experts , the natural sciences are astronomy , biology , chemistry , earth science , and physics . Science includes such diverse fields as astronomy , biology , computer sciences , geology , logic , physics , chemistry , and mathematics ( Figure 1.4 ) .\",\n \"question\": {\n \"cloze_format\": \"The science of ___ is not considered a natural science.\",\n \"normal_format\": \"Which of the following sciences is not considered a natural science?\",\n \"question_choices\": [\n \"biology\",\n \"astronomy\",\n \"physics\",\n \"computer science\"\n ],\n \"question_id\": \"fs-id1512007\",\n \"question_text\": \"Which of the following sciences is not considered a natural science?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"inductive reasoning\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Inductive reasoning is a form of logical thinking that uses related observations to arrive at a general conclusion . <hl> This type of reasoning is common in descriptive science . A life scientist such as a biologist makes observations and records them . These data can be qualitative or quantitative , and the raw data can be supplemented with drawings , pictures , photos , or videos . From many observations , the scientist can infer conclusions ( inductions ) based on evidence . Inductive reasoning involves formulating generalizations inferred from careful observation and the analysis of a large amount of data . Brain studies provide an example . In this type of research , many live brains are observed while people are doing a specific activity , such as viewing images of food . The part of the brain that “ lights up ” during this activity is then predicted to be the part controlling the response to the selected stimulus , in this case , images of food . The “ lighting up ” of the various areas of the brain is caused by excess absorption of radioactive sugar derivatives by active areas of the brain . The resultant increase in radioactivity is observed by a scanner . Then , researchers can stimulate that part of the brain to see if similar responses result .\",\n \"hl_sentences\": \"Inductive reasoning is a form of logical thinking that uses related observations to arrive at a general conclusion .\",\n \"question\": {\n \"cloze_format\": \"The type of logical thinking that uses related observations to arrive at a general conclusion is called ________.\",\n \"normal_format\": \"What type of logical thinking uses related observations to arrive at a general conclusion? \",\n \"question_choices\": [\n \"deductive reasoning\",\n \"the scientific method\",\n \"hypothesis-based science\",\n \"inductive reasoning\"\n ],\n \"question_id\": \"fs-id1967894\",\n \"question_text\": \"The type of logical thinking that uses related observations to arrive at a general conclusion is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"peer review\"\n },\n \"bloom\": null,\n \"hl_context\": \"Whether scientific research is basic science or applied science , scientists must share their findings in order for other researchers to expand and build upon their discoveries . Collaboration with other scientists — when planning , conducting , and analyzing results — are all important for scientific research . For this reason , important aspects of a scientist ’ s work are communicating with peers and disseminating results to peers . Scientists can share results by presenting them at a scientific meeting or conference , but this approach can reach only the select few who are present . Instead , most scientists present their results in peer-reviewed manuscripts that are published in scientific journals . Peer-reviewed manuscripts are scientific papers that are reviewed by a scientist ’ s colleagues , or peers . These colleagues are qualified individuals , often experts in the same research area , who judge whether or not the scientist ’ s work is suitable for publication . <hl> The process of peer review helps to ensure that the research described in a scientific paper or grant proposal is original , significant , logical , and thorough . <hl> Grant proposals , which are requests for research funding , are also subject to peer review . Scientists publish their work so other scientists can reproduce their experiments under similar or different conditions to expand on the findings . The experimental results must be consistent with the findings of other scientists .\",\n \"hl_sentences\": \"The process of peer review helps to ensure that the research described in a scientific paper or grant proposal is original , significant , logical , and thorough .\",\n \"question\": {\n \"cloze_format\": \"The process of ________ helps to ensure that a scientist’s research is original, significant, logical, and thorough.\",\n \"normal_format\": \"Which process helps to ensure that a scientist’s research is original, significant, logical, and thorough?\",\n \"question_choices\": [\n \"publication\",\n \"public speaking\",\n \"peer review\",\n \"the scientific method\"\n ],\n \"question_id\": \"fs-id1694297\",\n \"question_text\": \"The process of ________ helps to ensure that a scientist’s research is original, significant, logical, and thorough.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"cell\"\n },\n \"bloom\": null,\n \"hl_context\": \"Some cells contain aggregates of macromolecules surrounded by membranes ; these are called organelles . Organelles are small structures that exist within cells . Examples of organelles include mitochondria and chloroplasts , which carry out indispensable functions : mitochondria produce energy to power the cell , while chloroplasts enable green plants to utilize the energy in sunlight to make sugars . <hl> All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms . <hl> ( This requirement is why viruses are not considered living : they are not made of cells . To make new viruses , they have to invade and hijack the reproductive mechanism of a living cell ; only then can they obtain the materials they need to reproduce . ) Some organisms consist of a single cell and others are multicellular . Cells are classified as prokaryotic or eukaryotic . Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus .\",\n \"hl_sentences\": \"All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms .\",\n \"question\": {\n \"cloze_format\": \"The smallest unit of biological structure that meets the functional requirements of “living” is the ________.\",\n \"normal_format\": \"What is the smallest unit of biological structure that meets the functional requirements of “living”?\",\n \"question_choices\": [\n \"organ\",\n \"organelle\",\n \"cell\",\n \"macromolecule\"\n ],\n \"question_id\": \"fs-id2575162\",\n \"question_text\": \"The smallest unit of biological structure that meets the functional requirements of “living” is the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"are not made of cells\"\n },\n \"bloom\": null,\n \"hl_context\": \"Some cells contain aggregates of macromolecules surrounded by membranes ; these are called organelles . Organelles are small structures that exist within cells . Examples of organelles include mitochondria and chloroplasts , which carry out indispensable functions : mitochondria produce energy to power the cell , while chloroplasts enable green plants to utilize the energy in sunlight to make sugars . All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms . <hl> ( This requirement is why viruses are not considered living : they are not made of cells . <hl> To make new viruses , they have to invade and hijack the reproductive mechanism of a living cell ; only then can they obtain the materials they need to reproduce . ) Some organisms consist of a single cell and others are multicellular . Cells are classified as prokaryotic or eukaryotic . Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus . Biology is the science that studies life , but what exactly is life ? This may sound like a silly question with an obvious response , but it is not always easy to define life . For example , a branch of biology called virology studies viruses , which exhibit some of the characteristics of living entities but lack others . <hl> It turns out that although viruses can attack living organisms , cause diseases , and even reproduce , they do not meet the criteria that biologists use to define life . <hl> Consequently , virologists are not biologists , strictly speaking . Similarly , some biologists study the early molecular evolution that gave rise to life ; since the events that preceded life are not biological events , these scientists are also excluded from biology in the strict sense of the term .\",\n \"hl_sentences\": \"( This requirement is why viruses are not considered living : they are not made of cells . It turns out that although viruses can attack living organisms , cause diseases , and even reproduce , they do not meet the criteria that biologists use to define life .\",\n \"question\": {\n \"cloze_format\": \"Viruses are not considered living because they ________.\",\n \"normal_format\": \"Why are viruses not considered living?\",\n \"question_choices\": [\n \"are not made of cells\",\n \"lack cell nuclei\",\n \"do not contain DNA or RNA\",\n \"cannot reproduce\"\n ],\n \"question_id\": \"fs-id3095300\",\n \"question_text\": \"Viruses are not considered living because they ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"eukaryotic cells\"\n },\n \"bloom\": null,\n \"hl_context\": \"In the past , biologists grouped living organisms into five kingdoms : animals , plants , fungi , protists , and bacteria . The organizational scheme was based mainly on physical features , as opposed to physiology , biochemistry , or molecular biology , all of which are used by modern systematics . The pioneering work of American microbiologist Carl Woese in the early 1970s has shown , however , that life on Earth has evolved along three lineages , now called domains — Bacteria , Archaea , and Eukarya . <hl> The first two are prokaryotic cells with microbes that lack membrane-enclosed nuclei and organelles . <hl> <hl> The third domain contains the eukaryotes and includes unicellular microorganisms together with the four original kingdoms ( excluding bacteria ) . <hl> Woese defined Archaea as a new domain , and this resulted in a new taxonomic tree ( Figure 1.17 ) . Many organisms belonging to the Archaea domain live under extreme conditions and are called extremophiles . To construct his tree , Woese used genetic relationships rather than similarities based on morphology ( shape ) . Some cells contain aggregates of macromolecules surrounded by membranes ; these are called organelles . Organelles are small structures that exist within cells . Examples of organelles include mitochondria and chloroplasts , which carry out indispensable functions : mitochondria produce energy to power the cell , while chloroplasts enable green plants to utilize the energy in sunlight to make sugars . All living things are made of cells ; the cell itself is the smallest fundamental unit of structure and function in living organisms . ( This requirement is why viruses are not considered living : they are not made of cells . To make new viruses , they have to invade and hijack the reproductive mechanism of a living cell ; only then can they obtain the materials they need to reproduce . ) Some organisms consist of a single cell and others are multicellular . Cells are classified as prokaryotic or eukaryotic . <hl> Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus . <hl>\",\n \"hl_sentences\": \"The first two are prokaryotic cells with microbes that lack membrane-enclosed nuclei and organelles . The third domain contains the eukaryotes and includes unicellular microorganisms together with the four original kingdoms ( excluding bacteria ) . Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei ; in contrast , the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus .\",\n \"question\": {\n \"cloze_format\": \"The presence of a membrane-enclosed nucleus is a characteristic of ________.\",\n \"normal_format\": \"What is the presence of a membrane-enclosed nucleus a characteristic of?\",\n \"question_choices\": [\n \"prokaryotic cells\",\n \"eukaryotic cells\",\n \"living organisms\",\n \"bacteria\"\n ],\n \"question_id\": \"fs-id1443260\",\n \"question_text\": \"The presence of a membrane-enclosed nucleus is a characteristic of ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"population\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"<hl> All the individuals of a species living within a specific area are collectively called a population . <hl> For example , a forest may include many pine trees . All of these pine trees represent the population of pine trees in this forest . Different populations may live in the same specific area . For example , the forest with the pine trees includes populations of flowering plants and also insects and microbial populations . A community is the sum of populations inhabiting a particular area . For instance , all of the trees , flowers , insects , and other populations in a forest form the forest ’ s community . The forest itself is an ecosystem . An ecosystem consists of all the living things in a particular area together with the abiotic , non-living parts of that environment such as nitrogen in the soil or rain water . At the highest level of organization ( Figure 1.16 ) , the biosphere is the collection of all ecosystems , and it represents the zones of life on earth . It includes land , water , and even the atmosphere to a certain extent . Visual Connection Which of the following statements is false ?\",\n \"hl_sentences\": \"All the individuals of a species living within a specific area are collectively called a population .\",\n \"question\": {\n \"cloze_format\": \"A group of individuals of the same species living in the same area is called a(n) ________.\",\n \"normal_format\": \"What is a group of individuals of the same species living in the same area called?\",\n \"question_choices\": [\n \"family\",\n \"community\",\n \"population\",\n \"ecosystem\"\n ],\n \"question_id\": \"fs-id2196908\",\n \"question_text\": \"A group of individuals of the same species living in the same area is called a(n) ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"biosphere, ecosystem, community, population, organism\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"<hl> All the individuals of a species living within a specific area are collectively called a population . <hl> For example , a forest may include many pine trees . <hl> All of these pine trees represent the population of pine trees in this forest . <hl> <hl> Different populations may live in the same specific area . <hl> For example , the forest with the pine trees includes populations of flowering plants and also insects and microbial populations . <hl> A community is the sum of populations inhabiting a particular area . <hl> <hl> For instance , all of the trees , flowers , insects , and other populations in a forest form the forest ’ s community . <hl> The forest itself is an ecosystem . <hl> An ecosystem consists of all the living things in a particular area together with the abiotic , non-living parts of that environment such as nitrogen in the soil or rain water . <hl> <hl> At the highest level of organization ( Figure 1.16 ) , the biosphere is the collection of all ecosystems , and it represents the zones of life on earth . <hl> It includes land , water , and even the atmosphere to a certain extent . Visual Connection Which of the following statements is false ? In larger organisms , cells combine to make tissues , which are groups of similar cells carrying out similar or related functions . Organs are collections of tissues grouped together performing a common function . Organs are present not only in animals but also in plants . An organ system is a higher level of organization that consists of functionally related organs . Mammals have many organ systems . For instance , the circulatory system transports blood through the body and to and from the lungs ; it includes organs such as the heart and blood vessels . <hl> Organisms are individual living entities . <hl> <hl> For example , each tree in a forest is an organism . <hl> Single-celled prokaryotes and single-celled eukaryotes are also considered organisms and are typically referred to as microorganisms .\",\n \"hl_sentences\": \"All the individuals of a species living within a specific area are collectively called a population . All of these pine trees represent the population of pine trees in this forest . Different populations may live in the same specific area . A community is the sum of populations inhabiting a particular area . For instance , all of the trees , flowers , insects , and other populations in a forest form the forest ’ s community . An ecosystem consists of all the living things in a particular area together with the abiotic , non-living parts of that environment such as nitrogen in the soil or rain water . At the highest level of organization ( Figure 1.16 ) , the biosphere is the collection of all ecosystems , and it represents the zones of life on earth . Organisms are individual living entities . For example , each tree in a forest is an organism .\",\n \"question\": {\n \"cloze_format\": \"The sequences of ___ represent the hierarchy of biological organization from the most inclusive to the least complex level.\",\n \"normal_format\": \"Which of the following sequences represents the hierarchy of biological organization from the most inclusive to the least complex level?\",\n \"question_choices\": [\n \"organelle, tissue, biosphere, ecosystem, population\",\n \"organ, organism, tissue, organelle, molecule\",\n \"organism, community, biosphere, molecule, tissue, organ\",\n \"biosphere, ecosystem, community, population, organism\"\n ],\n \"question_id\": \"fs-id2169252\",\n \"question_text\": \"Which of the following sequences represents the hierarchy of biological organization from the most inclusive to the least complex level?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"at the branch tips\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"The evolution of various life forms on Earth can be summarized in a phylogenetic tree ( Figure 1.17 ) . <hl> A phylogenetic tree is a diagram showing the evolutionary relationships among biological species based on similarities and differences in genetic or physical traits or both . <hl> <hl> A phylogenetic tree is composed of nodes and branches . <hl> <hl> The internal nodes represent ancestors and are points in evolution when , based on scientific evidence , an ancestor is thought to have diverged to form two new species . <hl> The length of each branch is proportional to the time elapsed since the split .\",\n \"hl_sentences\": \"A phylogenetic tree is a diagram showing the evolutionary relationships among biological species based on similarities and differences in genetic or physical traits or both . A phylogenetic tree is composed of nodes and branches . The internal nodes represent ancestors and are points in evolution when , based on scientific evidence , an ancestor is thought to have diverged to form two new species .\",\n \"question\": {\n \"cloze_format\": \"The place in a phylogenetic tree where you would expect to find the organism that had evolved most recently is ___ .\",\n \"normal_format\": \"Where in a phylogenetic tree would you expect to find the organism that had evolved most recently?\",\n \"question_choices\": [\n \"at the base\",\n \"within the branches\",\n \"at the nodes\",\n \"at the branch tips\"\n ],\n \"question_id\": \"fs-id1967739\",\n \"question_text\": \"Where in a phylogenetic tree would you expect to find the organism that had evolved most recently?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":1,"string":"1"},"chapter_text":{"kind":"string","value":"1.1 The Science of Biology Learning Objectives By the end of this section, you will be able to:\n\n Identify the shared characteristics of the natural sciences \n\n Summarize the steps of the scientific method \n\n Compare inductive reasoning with deductive reasoning \n\n Describe the goals of basic science and applied science \n\n What is biology? In simple terms, biology is the study of living organisms and their interactions with one another and their environments. This is a very broad definition because the scope of biology is vast. Biologists may study anything from the microscopic or submicroscopic view of a cell to ecosystems and the whole living planet ( Figure 1.2 ). Listening to the daily news, you will quickly realize how many aspects of biology are discussed every day. For example, recent news topics include Escherichia coli ( Figure 1.3 ) outbreaks in spinach and Salmonella contamination in peanut butter. Other subjects include efforts toward finding a cure for AIDS, Alzheimer’s disease, and cancer. On a global scale, many researchers are committed to finding ways to protect the planet, solve environmental issues, and reduce the effects of climate change. All of these diverse endeavors are related to different facets of the discipline of biology. \n\n The Process of Science \n\n Biology is a science, but what exactly is science? What does the study of biology share with other scientific disciplines? Science (from the Latin scientia , meaning “knowledge”) can be defined as knowledge that covers general truths or the operation of general laws, especially when acquired and tested by the scientific method. It becomes clear from this definition that the application of the scientific method plays a major role in science. The scientific method is a method of research with defined steps that include experiments and careful observation. \n\n The steps of the scientific method will be examined in detail later, but one of the most important aspects of this method is the testing of hypotheses by means of repeatable experiments. A hypothesis is a suggested explanation for an event, which can be tested. Although using the scientific method is inherent to science, it is inadequate in determining what science is. This is because it is relatively easy to apply the scientific method to disciplines such as physics and chemistry, but when it comes to disciplines like archaeology, psychology, and geology, the scientific method becomes less applicable as it becomes more difficult to repeat experiments. \n\n These areas of study are still sciences, however. Consider archeology—even though one cannot perform repeatable experiments, hypotheses may still be supported. For instance, an archeologist can hypothesize that an ancient culture existed based on finding a piece of pottery. Further hypotheses could be made about various characteristics of this culture, and these hypotheses may be found to be correct or false through continued support or contradictions from other findings. A hypothesis may become a verified theory. A theory is a tested and confirmed explanation for observations or phenomena. Science may be better defined as fields of study that attempt to comprehend the nature of the universe. \n\n Natural Sciences \n\n What would you expect to see in a museum of natural sciences? Frogs? Plants? Dinosaur skeletons? Exhibits about how the brain functions? A planetarium? Gems and minerals? Or, maybe all of the above? Science includes such diverse fields as astronomy, biology, computer sciences, geology, logic, physics, chemistry, and mathematics ( Figure 1.4 ). However, those fields of science related to the physical world and its phenomena and processes are considered natural sciences . Thus, a museum of natural sciences might contain any of the items listed above. \n\n There is no complete agreement when it comes to defining what the natural sciences include, however. For some experts, the natural sciences are astronomy, biology, chemistry, earth science, and physics. Other scholars choose to divide natural sciences into life sciences , which study living things and include biology, and physical sciences , which study nonliving matter and include astronomy, geology, physics, and chemistry. Some disciplines such as biophysics and biochemistry build on both life and physical sciences and are interdisciplinary. Natural sciences are sometimes referred to as “hard science” because they rely on the use of quantitative data; social sciences that study society and human behavior are more likely to use qualitative assessments to drive investigations and findings. \n\n Not surprisingly, the natural science of biology has many branches or subdisciplines. Cell biologists study cell structure and function, while biologists who study anatomy investigate the structure of an entire organism. Those biologists studying physiology, however, focus on the internal functioning of an organism. Some areas of biology focus on only particular types of living things. For example, botanists explore plants, while zoologists specialize in animals. \n\n Scientific Reasoning \n\n One thing is common to all forms of science: an ultimate goal “to know.” Curiosity and inquiry are the driving forces for the development of science. Scientists seek to understand the world and the way it operates. To do this, they use two methods of logical thinking: inductive reasoning and deductive reasoning. \n\n Inductive reasoning is a form of logical thinking that uses related observations to arrive at a general conclusion. This type of reasoning is common in descriptive science. A life scientist such as a biologist makes observations and records them. These data can be qualitative or quantitative, and the raw data can be supplemented with drawings, pictures, photos, or videos. From many observations, the scientist can infer conclusions (inductions) based on evidence. Inductive reasoning involves formulating generalizations inferred from careful observation and the analysis of a large amount of data. Brain studies provide an example. In this type of research, many live brains are observed while people are doing a specific activity, such as viewing images of food. The part of the brain that “lights up” during this activity is then predicted to be the part controlling the response to the selected stimulus, in this case, images of food. The “lighting up” of the various areas of the brain is caused by excess absorption of radioactive sugar derivatives by active areas of the brain. The resultant increase in radioactivity is observed by a scanner. Then, researchers can stimulate that part of the brain to see if similar responses result. \n\n Deductive reasoning or deduction is the type of logic used in hypothesis-based science. In deductive reason, the pattern of thinking moves in the opposite direction as compared to inductive reasoning. Deductive reasoning is a form of logical thinking that uses a general principle or law to forecast specific results. From those general principles, a scientist can extrapolate and predict the specific results that would be valid as long as the general principles are valid. Studies in climate change can illustrate this type of reasoning. For example, scientists may predict that if the climate becomes warmer in a particular region, then the distribution of plants and animals should change. These predictions have been made and tested, and many such changes have been found, such as the modification of arable areas for agriculture, with change based on temperature averages. \n\n Both types of logical thinking are related to the two main pathways of scientific study: descriptive science and hypothesis-based science. Descriptive (or discovery) science , which is usually inductive, aims to observe, explore, and discover, while hypothesis-based science , which is usually deductive, begins with a specific question or problem and a potential answer or solution that can be tested. The boundary between these two forms of study is often blurred, and most scientific endeavors combine both approaches. The fuzzy boundary becomes apparent when thinking about how easily observation can lead to specific questions. For example, a gentleman in the 1940s observed that the burr seeds that stuck to his clothes and his dog’s fur had a tiny hook structure. On closer inspection, he discovered that the burrs’ gripping device was more reliable than a zipper. He eventually developed a company and produced the hook-and-loop fastener popularly known today as Velcro. Descriptive science and hypothesis-based science are in continuous dialogue. \n\n The Scientific Method \n\n Biologists study the living world by posing questions about it and seeking science-based responses. This approach is common to other sciences as well and is often referred to as the scientific method. The scientific method was used even in ancient times, but it was first documented by England’s Sir Francis Bacon (1561–1626) ( Figure 1.5 ), who set up inductive methods for scientific inquiry. The scientific method is not exclusively used by biologists but can be applied to almost all fields of study as a logical, rational problem-solving method. \n\n The scientific process typically starts with an observation (often a problem to be solved) that leads to a question. Let’s think about a simple problem that starts with an observation and apply the scientific method to solve the problem. One Monday morning, a student arrives at class and quickly discovers that the classroom is too warm. That is an observation that also describes a problem: the classroom is too warm. The student then asks a question: “Why is the classroom so warm?” \n\n Proposing a Hypothesis \n\n Recall that a hypothesis is a suggested explanation that can be tested. To solve a problem, several hypotheses may be proposed. For example, one hypothesis might be, “The classroom is warm because no one turned on the air conditioning.” But there could be other responses to the question, and therefore other hypotheses may be proposed. A second hypothesis might be, “The classroom is warm because there is a power failure, and so the air conditioning doesn’t work.” \n\n Once a hypothesis has been selected, the student can make a prediction. A prediction is similar to a hypothesis but it typically has the format “If . . . then . . . .” For example, the prediction for the first hypothesis might be, “ If the student turns on the air conditioning, then the classroom will no longer be too warm.” \n\n Testing a Hypothesis \n\n A valid hypothesis must be testable. It should also be falsifiable , meaning that it can be disproven by experimental results. Importantly, science does not claim to “prove” anything because scientific understandings are always subject to modification with further information. This step—openness to disproving ideas—is what distinguishes sciences from non-sciences. The presence of the supernatural, for instance, is neither testable nor falsifiable. To test a hypothesis, a researcher will conduct one or more experiments designed to eliminate one or more of the hypotheses. Each experiment will have one or more variables and one or more controls. A variable is any part of the experiment that can vary or change during the experiment. The control group contains every feature of the experimental group except it is not given the manipulation that is hypothesized about. Therefore, if the results of the experimental group differ from the control group, the difference must be due to the hypothesized manipulation, rather than some outside factor. Look for the variables and controls in the examples that follow. To test the first hypothesis, the student would find out if the air conditioning is on. If the air conditioning is turned on but does not work, there should be another reason, and this hypothesis should be rejected. To test the second hypothesis, the student could check if the lights in the classroom are functional. If so, there is no power failure and this hypothesis should be rejected. Each hypothesis should be tested by carrying out appropriate experiments. Be aware that rejecting one hypothesis does not determine whether or not the other hypotheses can be accepted; it simply eliminates one hypothesis that is not valid ( Figure 1.6 ). Using the scientific method, the hypotheses that are inconsistent with experimental data are rejected. While this “warm classroom” example is based on observational results, other hypotheses and experiments might have clearer controls. For instance, a student might attend class on Monday and realize she had difficulty concentrating on the lecture. One observation to explain this occurrence might be, “When I eat breakfast before class, I am better able to pay attention.” The student could then design an experiment with a control to test this hypothesis. \n\n In hypothesis-based science, specific results are predicted from a general premise. This type of reasoning is called deductive reasoning: deduction proceeds from the general to the particular. But the reverse of the process is also possible: sometimes, scientists reach a general conclusion from a number of specific observations. This type of reasoning is called inductive reasoning, and it proceeds from the particular to the general. Inductive and deductive reasoning are often used in tandem to advance scientific knowledge ( Figure 1.7 ). In recent years a new approach of testing hypotheses has developed as a result of an exponential growth of data deposited in various databases. Using computer algorithms and statistical analyses of data in databases, a new field of so-called \"data research\" (also referred to as \"in silico\" research) provides new methods of data analyses and their interpretation. This will increase the demand for specialists in both biology and computer science, a promising career opportunity. Visual Connection \n\n In the example below, the scientific method is used to solve an everyday problem. Order the scientific method steps (numbered items) with the process of solving the everyday problem (lettered items). Based on the results of the experiment, is the hypothesis correct? If it is incorrect, propose some alternative hypotheses. \n\n Observation \n\n Question \n\n Hypothesis (answer) \n\n Prediction \n\n Experiment \n\n Result \n\n There is something wrong with the electrical outlet. \n\n If something is wrong with the outlet, my coffeemaker also won’t work when plugged into it. \n\n My toaster doesn’t toast my bread. \n\n I plug my coffee maker into the outlet. \n\n My coffeemaker works. \n\n Why doesn’t my toaster work? \n\n Visual Connection \n\n Decide if each of the following is an example of inductive or deductive reasoning. \n\n All flying birds and insects have wings. Birds and insects flap their wings as they move through the air. Therefore, wings enable flight. \n\n Insects generally survive mild winters better than harsh ones. Therefore, insect pests will become more problematic if global temperatures increase. \n\n Chromosomes, the carriers of DNA, separate into daughter cells during cell division. Therefore, DNA is the genetic material. \n\n Animals as diverse as humans, insects, and wolves all exhibit social behavior. Therefore, social behavior must have an evolutionary advantage. \n\n The scientific method may seem too rigid and structured. It is important to keep in mind that, although scientists often follow this sequence, there is flexibility. Sometimes an experiment leads to conclusions that favor a change in approach; often, an experiment brings entirely new scientific questions to the puzzle. Many times, science does not operate in a linear fashion; instead, scientists continually draw inferences and make generalizations, finding patterns as their research proceeds. Scientific reasoning is more complex than the scientific method alone suggests. Notice, too, that the scientific method can be applied to solving problems that aren’t necessarily scientific in nature. \n\n Two Types of Science: Basic Science and Applied Science \n\n The scientific community has been debating for the last few decades about the value of different types of science. Is it valuable to pursue science for the sake of simply gaining knowledge, or does scientific knowledge only have worth if we can apply it to solving a specific problem or to bettering our lives? This question focuses on the differences between two types of science: basic science and applied science. \n\n Basic science or “pure” science seeks to expand knowledge regardless of the short-term application of that knowledge. It is not focused on developing a product or a service of immediate public or commercial value. The immediate goal of basic science is knowledge for knowledge’s sake, though this does not mean that, in the end, it may not result in a practical application. \n\n In contrast, applied science or “technology,” aims to use science to solve real-world problems, making it possible, for example, to improve a crop yield, find a cure for a particular disease, or save animals threatened by a natural disaster ( Figure 1.8 ). In applied science, the problem is usually defined for the researcher. \n\n Some individuals may perceive applied science as “useful” and basic science as “useless.” A question these people might pose to a scientist advocating knowledge acquisition would be, “What for?” A careful look at the history of science, however, reveals that basic knowledge has resulted in many remarkable applications of great value. Many scientists think that a basic understanding of science is necessary before an application is developed; therefore, applied science relies on the results generated through basic science. Other scientists think that it is time to move on from basic science and instead to find solutions to actual problems. Both approaches are valid. It is true that there are problems that demand immediate attention; however, few solutions would be found without the help of the wide knowledge foundation generated through basic science. \n\n One example of how basic and applied science can work together to solve practical problems occurred after the discovery of DNA structure led to an understanding of the molecular mechanisms governing DNA replication. Strands of DNA, unique in every human, are found in our cells, where they provide the instructions necessary for life. During DNA replication, DNA makes new copies of itself, shortly before a cell divides. Understanding the mechanisms of DNA replication enabled scientists to develop laboratory techniques that are now used to identify genetic diseases, pinpoint individuals who were at a crime scene, and determine paternity. Without basic science, it is unlikely that applied science would exist. \n\n Another example of the link between basic and applied research is the Human Genome Project, a study in which each human chromosome was analyzed and mapped to determine the precise sequence of DNA subunits and the exact location of each gene. (The gene is the basic unit of heredity; an individual’s complete collection of genes is his or her genome.) Other less complex organisms have also been studied as part of this project in order to gain a better understanding of human chromosomes. The Human Genome Project ( Figure 1.9 ) relied on basic research carried out with simple organisms and, later, with the human genome. An important end goal eventually became using the data for applied research, seeking cures and early diagnoses for genetically related diseases. \n\n While research efforts in both basic science and applied science are usually carefully planned, it is important to note that some discoveries are made by serendipity , that is, by means of a fortunate accident or a lucky surprise. Penicillin was discovered when biologist Alexander Fleming accidentally left a petri dish of Staphylococcus bacteria open. An unwanted mold grew on the dish, killing the bacteria. The mold turned out to be Penicillium , and a new antibiotic was discovered. Even in the highly organized world of science, luck—when combined with an observant, curious mind—can lead to unexpected breakthroughs. \n\n Reporting Scientific Work \n\n Whether scientific research is basic science or applied science, scientists must share their findings in order for other researchers to expand and build upon their discoveries. Collaboration with other scientists—when planning, conducting, and analyzing results—are all important for scientific research. For this reason, important aspects of a scientist’s work are communicating with peers and disseminating results to peers. Scientists can share results by presenting them at a scientific meeting or conference, but this approach can reach only the select few who are present. Instead, most scientists present their results in peer-reviewed manuscripts that are published in scientific journals. Peer-reviewed manuscripts are scientific papers that are reviewed by a scientist’s colleagues, or peers. These colleagues are qualified individuals, often experts in the same research area, who judge whether or not the scientist’s work is suitable for publication. The process of peer review helps to ensure that the research described in a scientific paper or grant proposal is original, significant, logical, and thorough. Grant proposals, which are requests for research funding, are also subject to peer review. Scientists publish their work so other scientists can reproduce their experiments under similar or different conditions to expand on the findings. The experimental results must be consistent with the findings of other scientists. \n\n A scientific paper is very different from creative writing. Although creativity is required to design experiments, there are fixed guidelines when it comes to presenting scientific results. First, scientific writing must be brief, concise, and accurate. A scientific paper needs to be succinct but detailed enough to allow peers to reproduce the experiments. \n\n The scientific paper consists of several specific sections—introduction, materials and methods, results, and discussion. This structure is sometimes called the “IMRaD” format. There are usually acknowledgment and reference sections as well as an abstract (a concise summary) at the beginning of the paper. There might be additional sections depending on the type of paper and the journal where it will be published; for example, some review papers require an outline. \n\n The introduction starts with brief, but broad, background information about what is known in the field. A good introduction also gives the rationale of the work; it justifies the work carried out and also briefly mentions the end of the paper, where the hypothesis or research question driving the research will be presented. The introduction refers to the published scientific work of others and therefore requires citations following the style of the journal. Using the work or ideas of others without proper citation is considered plagiarism . \n\n The materials and methods section includes a complete and accurate description of the substances used, and the method and techniques used by the researchers to gather data. The description should be thorough enough to allow another researcher to repeat the experiment and obtain similar results, but it does not have to be verbose. This section will also include information on how measurements were made and what types of calculations and statistical analyses were used to examine raw data. Although the materials and methods section gives an accurate description of the experiments, it does not discuss them. \n\n Some journals require a results section followed by a discussion section, but it is more common to combine both. If the journal does not allow the combination of both sections, the results section simply narrates the findings without any further interpretation. The results are presented by means of tables or graphs, but no duplicate information should be presented. In the discussion section, the researcher will interpret the results, describe how variables may be related, and attempt to explain the observations. It is indispensable to conduct an extensive literature search to put the results in the context of previously published scientific research. Therefore, proper citations are included in this section as well. \n\n Finally, the conclusion section summarizes the importance of the experimental findings. While the scientific paper almost certainly answered one or more scientific questions that were stated, any good research should lead to more questions. Therefore, a well-done scientific paper leaves doors open for the researcher and others to continue and expand on the findings. \n\n Review articles do not follow the IMRAD format because they do not present original scientific findings, or primary literature; instead, they summarize and comment on findings that were published as primary literature and typically include extensive reference sections. \n1.2 Themes and Concepts of Biology Learning Objectives By the end of this section, you will be able to:\n\n Identify and describe the properties of life \n\n Describe the levels of organization among living things \n\n Recognize and interpret a phylogenetic tree \n\n List examples of different sub disciplines in biology \n\n Biology is the science that studies life, but what exactly is life? This may sound like a silly question with an obvious response, but it is not always easy to define life. For example, a branch of biology called virology studies viruses, which exhibit some of the characteristics of living entities but lack others. It turns out that although viruses can attack living organisms, cause diseases, and even reproduce, they do not meet the criteria that biologists use to define life. Consequently, virologists are not biologists, strictly speaking. Similarly, some biologists study the early molecular evolution that gave rise to life; since the events that preceded life are not biological events, these scientists are also excluded from biology in the strict sense of the term. \n\n From its earliest beginnings, biology has wrestled with three questions: What are the shared properties that make something “alive”? And once we know something is alive, how do we find meaningful levels of organization in its structure? And, finally, when faced with the remarkable diversity of life, how do we organize the different kinds of organisms so that we can better understand them? As new organisms are discovered every day, biologists continue to seek answers to these and other questions. \n\n Properties of Life \n\n All living organisms share several key characteristics or functions: order, sensitivity or response to the environment, reproduction, adaptation, growth and development, regulation, homeostasis, energy processing, and evolution. When viewed together, these nine characteristics serve to define life. Order \n\n Organisms are highly organized, coordinated structures that consist of one or more cells. Even very simple, single-celled organisms are remarkably complex: inside each cell, atoms make up molecules; these in turn make up cell organelles and other cellular inclusions. In multicellular organisms ( Figure 1.10 ), similar cells form tissues. Tissues, in turn, collaborate to create organs (body structures with a distinct function). Organs work together to form organ systems. \n\n Sensitivity or Response to Stimuli \n\n Organisms respond to diverse stimuli. For example, plants can bend toward a source of light, climb on fences and walls, or respond to touch ( Figure 1.11 ). Even tiny bacteria can move toward or away from chemicals (a process called chemotaxis ) or light ( phototaxis ). Movement toward a stimulus is considered a positive response, while movement away from a stimulus is considered a negative response. Link to Learning \n\n Watch this video to see how plants respond to a stimulus—from opening to light, to wrapping a tendril around a branch, to capturing prey. \n\n Reproduction \n\n Single-celled organisms reproduce by first duplicating their DNA, and then dividing it equally as the cell prepares to divide to form two new cells. Multicellular organisms often produce specialized reproductive germline cells that will form new individuals. When reproduction occurs, genes containing DNA are passed along to an organism’s offspring. These genes ensure that the offspring will belong to the same species and will have similar characteristics, such as size and shape. \n\n Growth and Development \n\n Organisms grow and develop following specific instructions coded for by their genes. These genes provide instructions that will direct cellular growth and development, ensuring that a species’ young ( Figure 1.12 ) will grow up to exhibit many of the same characteristics as its parents. \n\n Regulation \n\n Even the smallest organisms are complex and require multiple regulatory mechanisms to coordinate internal functions, respond to stimuli, and cope with environmental stresses. Two examples of internal functions regulated in an organism are nutrient transport and blood flow. Organs (groups of tissues working together) perform specific functions, such as carrying oxygen throughout the body, removing wastes, delivering nutrients to every cell, and cooling the body. \n\n Homeostasis \n\n In order to function properly, cells need to have appropriate conditions such as proper temperature, pH, and appropriate concentration of diverse chemicals. These conditions may, however, change from one moment to the next. Organisms are able to maintain internal conditions within a narrow range almost constantly, despite environmental changes, through homeostasis (literally, “steady state”)—the ability of an organism to maintain constant internal conditions. For example, an organism needs to regulate body temperature through a process known as thermoregulation. Organisms that live in cold climates, such as the polar bear ( Figure 1.13 ), have body structures that help them withstand low temperatures and conserve body heat. Structures that aid in this type of insulation include fur, feathers, blubber, and fat. In hot climates, organisms have methods (such as perspiration in humans or panting in dogs) that help them to shed excess body heat. \n\n Energy Processing \n\n All organisms use a source of energy for their metabolic activities. Some organisms capture energy from the sun and convert it into chemical energy in food; others use chemical energy in molecules they take in as food ( Figure 1.14 ). \n\n Levels of Organization of Living Things \n\n Living things are highly organized and structured, following a hierarchy that can be examined on a scale from small to large. The atom is the smallest and most fundamental unit of matter. It consists of a nucleus surrounded by electrons. Atoms form molecules. A molecule is a chemical structure consisting of at least two atoms held together by one or more chemical bonds. Many molecules that are biologically important are macromolecules , large molecules that are typically formed by polymerization (a polymer is a large molecule that is made by combining smaller units called monomers, which are simpler than macromolecules). An example of a macromolecule is deoxyribonucleic acid (DNA) ( Figure 1.15 ), which contains the instructions for the structure and functioning of all living organisms. \n\n Link to Learning \n\n Watch this video that animates the three-dimensional structure of the DNA molecule shown in Figure 1.15 . \n\n Some cells contain aggregates of macromolecules surrounded by membranes; these are called organelles . Organelles are small structures that exist within cells. Examples of organelles include mitochondria and chloroplasts, which carry out indispensable functions: mitochondria produce energy to power the cell, while chloroplasts enable green plants to utilize the energy in sunlight to make sugars. All living things are made of cells; the cell itself is the smallest fundamental unit of structure and function in living organisms. (This requirement is why viruses are not considered living: they are not made of cells. To make new viruses, they have to invade and hijack the reproductive mechanism of a living cell; only then can they obtain the materials they need to reproduce.) Some organisms consist of a single cell and others are multicellular. Cells are classified as prokaryotic or eukaryotic. Prokaryotes are single-celled or colonial organisms that do not have membrane-bound nuclei; in contrast, the cells of eukaryotes do have membrane-bound organelles and a membrane-bound nucleus. \n\n In larger organisms, cells combine to make tissues , which are groups of similar cells carrying out similar or related functions. Organs are collections of tissues grouped together performing a common function. Organs are present not only in animals but also in plants. An organ system is a higher level of organization that consists of functionally related organs. Mammals have many organ systems. For instance, the circulatory system transports blood through the body and to and from the lungs; it includes organs such as the heart and blood vessels. Organisms are individual living entities. For example, each tree in a forest is an organism. Single-celled prokaryotes and single-celled eukaryotes are also considered organisms and are typically referred to as microorganisms. \n\n All the individuals of a species living within a specific area are collectively called a population . For example, a forest may include many pine trees. All of these pine trees represent the population of pine trees in this forest. Different populations may live in the same specific area. For example, the forest with the pine trees includes populations of flowering plants and also insects and microbial populations. A community is the sum of populations inhabiting a particular area. For instance, all of the trees, flowers, insects, and other populations in a forest form the forest’s community. The forest itself is an ecosystem. An ecosystem consists of all the living things in a particular area together with the abiotic, non-living parts of that environment such as nitrogen in the soil or rain water. At the highest level of organization ( Figure 1.16 ), the biosphere is the collection of all ecosystems, and it represents the zones of life on earth. It includes land, water, and even the atmosphere to a certain extent. Visual Connection Which of the following statements is false? \n\n Tissues exist within organs which exist within organ systems. \n\n Communities exist within populations which exist within ecosystems. \n\n Organelles exist within cells which exist within tissues. \n\n Communities exist within ecosystems which exist in the biosphere. \n\n The Diversity of Life \n\n The fact that biology, as a science, has such a broad scope has to do with the tremendous diversity of life on earth. The source of this diversity is evolution , the process of gradual change during which new species arise from older species. Evolutionary biologists study the evolution of living things in everything from the microscopic world to ecosystems. \n\n The evolution of various life forms on Earth can be summarized in a phylogenetic tree ( Figure 1.17 ). A phylogenetic tree is a diagram showing the evolutionary relationships among biological species based on similarities and differences in genetic or physical traits or both. A phylogenetic tree is composed of nodes and branches. The internal nodes represent ancestors and are points in evolution when, based on scientific evidence, an ancestor is thought to have diverged to form two new species. The length of each branch is proportional to the time elapsed since the split. \n\n Evolution Connection Carl Woese and the Phylogenetic Tree \n\n In the past, biologists grouped living organisms into five kingdoms: animals, plants, fungi, protists, and bacteria. The organizational scheme was based mainly on physical features, as opposed to physiology, biochemistry, or molecular biology, all of which are used by modern systematics. The pioneering work of American microbiologist Carl Woese in the early 1970s has shown, however, that life on Earth has evolved along three lineages, now called domains—Bacteria, Archaea, and Eukarya. The first two are prokaryotic cells with microbes that lack membrane-enclosed nuclei and organelles. The third domain contains the eukaryotes and includes unicellular microorganisms together with the four original kingdoms (excluding bacteria). Woese defined Archaea as a new domain, and this resulted in a new taxonomic tree ( Figure 1.17 ). Many organisms belonging to the Archaea domain live under extreme conditions and are called extremophiles. To construct his tree, Woese used genetic relationships rather than similarities based on morphology (shape). \n\n Woese’s tree was constructed from comparative sequencing of the genes that are universally distributed, present in every organism, and conserved (meaning that these genes have remained essentially unchanged throughout evolution). Woese’s approach was revolutionary because comparisons of physical features are insufficient to differentiate between the prokaryotes that appear fairly similar in spite of their tremendous biochemical diversity and genetic variability ( Figure 1.18 ). The comparison of homologous DNA and RNA sequences provided Woese with a sensitive device that revealed the extensive variability of prokaryotes, and which justified the separation of the prokaryotes into two domains: bacteria and archaea. \n\n Branches of Biological Study \n\n The scope of biology is broad and therefore contains many branches and subdisciplines. Biologists may pursue one of those subdisciplines and work in a more focused field. For instance, molecular biology and biochemistry study biological processes at the molecular and chemical level, including interactions among molecules such as DNA, RNA, and proteins, as well as the way they are regulated. Microbiology , the study of microorganisms, is the study of the structure and function of single-celled organisms. It is quite a broad branch itself, and depending on the subject of study, there are also microbial physiologists, ecologists, and geneticists, among others. \n\n Career Connection Forensic Scientist Forensic science is the application of science to answer questions related to the law. Biologists as well as chemists and biochemists can be forensic scientists. Forensic scientists provide scientific evidence for use in courts, and their job involves examining trace materials associated with crimes. Interest in forensic science has increased in the last few years, possibly because of popular television shows that feature forensic scientists on the job. Also, the development of molecular techniques and the establishment of DNA databases have expanded the types of work that forensic scientists can do. Their job activities are primarily related to crimes against people such as murder, rape, and assault. Their work involves analyzing samples such as hair, blood, and other body fluids and also processing DNA ( Figure 1.19 ) found in many different environments and materials. Forensic scientists also analyze other biological evidence left at crime scenes, such as insect larvae or pollen grains. Students who want to pursue careers in forensic science will most likely be required to take chemistry and biology courses as well as some intensive math courses. Another field of biological study, neurobiology , studies the biology of the nervous system, and although it is considered a branch of biology, it is also recognized as an interdisciplinary field of study known as neuroscience. Because of its interdisciplinary nature, this subdiscipline studies different functions of the nervous system using molecular, cellular, developmental, medical, and computational approaches. \n\n Paleontology , another branch of biology, uses fossils to study life’s history ( Figure 1.20 ). Zoology and botany are the study of animals and plants, respectively. Biologists can also specialize as biotechnologists, ecologists, or physiologists, to name just a few areas. This is just a small sample of the many fields that biologists can pursue. \n\n Biology is the culmination of the achievements of the natural sciences from their inception to today. Excitingly, it is the cradle of emerging sciences, such as the biology of brain activity, genetic engineering of custom organisms, and the biology of evolution that uses the laboratory tools of molecular biology to retrace the earliest stages of life on earth. A scan of news headlines—whether reporting on immunizations, a newly discovered species, sports doping, or a genetically-modified food—demonstrates the way biology is active in and important to our everyday world. "}}},{"rowIdx":87,"cells":{"bname":{"kind":"string","value":"principles_of_accounting,_volume_2:_managerial_accounting"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 9.1 Differentiate between Centralized and Decentralized Management \n\n Management control systems allow managers to develop a reporting structure to help the organization meet its strategic goals. \n\n In centralized organizations, primary decisions are made by the person or persons at the top of the organization. \n\n Decentralized organizations delegate decision-making authority throughout the organization. \n\n Daily decision-making involves frequent and immediate decisions. \n\n Strategic decision-making involves infrequent and long-term decisions. \n\n 9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments \n\n Segments are uniquely identifiable components of the business that facilitate the effective and efficient operation of the business. \n\n Organizational charts are used to graphically represent the authority structure of an organization. \n\n The CEO of a centralized organization will establish the strategy and make decisions that will be implemented throughout the organization. \n\n The CEO of a decentralized organization will establish strategic goals and empower managers to achieve the goals. \n\n 9.3 Describe the Types of Responsibility Centers \n\n A responsibility accounting structure helps management evaluate the financial performance of the segments in the organization. \n\n Responsibility centers are segments within a responsibility accounting structure. \n\n Five types of responsibility centers include cost centers, discretionary cost centers, revenue centers, profit centers, and investment centers. \n\n Cost centers are responsibility centers that focus only on expenses. \n\n Discretionary cost centers are responsibility centers that focus only on controllable expenses. \n\n Revenue centers are responsibility centers that focus on revenues. \n\n Profit centers are responsibility centers that focus on revenues and expenses. \n\n Investment centers are responsibility centers that consider the investments made by the responsibility center. \n\n Return on investment is a particular type of investment center structure that calculates a responsibility center’s profit percentage relative to the center’s investment. \n\n Residual income is a particular type of investment center structure that evaluates investments using a common cost of capital rate amongst all responsibility centers. \n\n 9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers \n\n Uncontrollable costs are costs that management or an organization has little or no ability to influence. \n\n Controllable costs are costs that managers or an organization can influence. \n\n Managers in a responsibility accounting structure should only be evaluated based on controllable costs. \n\n Businesses with segments that provide goods to other segments within the business often use a transfer pricing structure to record the transaction. \n\n The general transfer pricing model considers the opportunity costs involved in selling to internal rather than external customers. This method is difficult to implement and businesses often choose other methods. \n\n The market price model uses market prices that would be used for external customers as the basis for internal transfers. \n\n The cost approach uses the company’s cost to make the product as the basis for establishing the transfer price. \n\n The negotiated model allows the selling and buying segments within the business to determine the transfer price. \n\n Transfer price arrangements are more difficult in international businesses because of complexities related to taxes, duties, and currency fluctuations. "},"intro":{"kind":"string","value":" Chapter Outline 9.1 Differentiate between Centralized and Decentralized Management 9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments 9.3 Describe the Types of Responsibility Centers 9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers Why It Matters \n\n Lauren is a good cook who can make delicious meals quickly, and she enjoys cooking tremendously. Several friends have suggested she consider opening a food truck. She is intrigued by this idea and decides to further explore the possibility. \n\n After several years of research and planning, Lauren opens her food truck and finds instant success. She is so busy that she decides to recruit several others to join her in her food truck business. While this is an exciting next step, she has some questions about expanding the food truck concept. In particular, she wants to know if she can grow the business while maintaining the level of quality in her food that has led to her success. \n\n Since the concept of multiple food trucks is similar to the franchising concept, Lauren reaches out to a good friend who is the founder of a franchise that now has 10 regional locations. Her friend shares with her the concepts of a decentralized business and responsibility accounting. Under this approach, her friend tells her, she will be able to allow the individual food truck owners to have autonomy over their food truck while achieving the broader goals of financial success and serving quality food. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"All businesses start with an idea . After putting the idea into action and forming the business , measuring the performance of the business is a crucial next step for the business owners . As the business begins operations , it is fairly easy for the entrepreneur to measure the performance because the owner is heavily involved in the daily activities and decisions of the business . As the business grows through increased sales volume , additional products and locations , and more employees , however , it becomes more complicated to measure the performance of the organization . <hl> Owners and managers must design organizational systems that allow for operational efficiency , performance measurement , and the achievement of organizational goals . <hl>","hl_sentences":"Owners and managers must design organizational systems that allow for operational efficiency , performance measurement , and the achievement of organizational goals .","question":{"cloze_format":"___ is not a common goal of an organization.","normal_format":"Which of the following is not a common goal of an organization?","question_choices":["operational efficiency","being acquired by another business","achieving strategic goals","measuring financial performance"],"question_id":"fs-idm351324208","question_text":"Which of the following is not a common goal of an organization?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"a system that only measures profitability"},"bloom":null,"hl_context":"It is important for those studying business ( and accounting , in particular ) to understand the concept of a management control system . <hl> A management control system is a structure within an organization that allows managers to establish , implement , and monitor progress toward the strategic goals of the organization . <hl>","hl_sentences":"A management control system is a structure within an organization that allows managers to establish , implement , and monitor progress toward the strategic goals of the organization .","question":{"cloze_format":"It does not describe a management control system that it (is) ___.","normal_format":"Which of the following does not describe a management control system?","question_choices":["establishes a company’s strategic goals","implements a company’s strategic goals","monitors a company’s strategic goals","a system that only measures profitability"],"question_id":"fs-idm354585712","question_text":"Which of the following does not describe a management control system?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> In a centralized environment , the major decisions are made at the top by the CEO and then are carried out by everyone below the CEO . <hl> In a decentralized environment , the CEO sets the tone for the running of the organization and provides some decision-making guidelines , but the actual decisions for the day-to-day operations are made by the managers at the various levels of the organization . In other words , the essential difference between centralized and decentralized organizations involves decision-making . While no organization can be 100 % centralized or 100 % decentralized , organizations generally have a well-established structure that outlines the decision-making authority within the organization . <hl> Centralization is a business structure in which one individual makes the important decisions ( such as resource allocation ) and provides the primary strategic direction for the company . <hl> Most small businesses are centralized in that the owner makes all decisions regarding products , services , strategic direction , and most other significant areas . However , a business does not have to be small to be centralized . Apple is an example of a business with a centralized management structure . Within Apple , much of the decision-making responsibility lies with the Chief Executive Officer ( CEO ) Tim Cook , who assumed the leadership role within Apple following the death of Steve Jobs . Apple has long been viewed as an organization that maintains a high level of centralized control over the company ’ s strategic initiatives such as new product development , markets to operate in , and company acquisitions . Many businesses in rapidly changing technological environments have a centralized form of management structure . The decisions made by the lower level management are limited in a centralized environment .","hl_sentences":"In a centralized environment , the major decisions are made at the top by the CEO and then are carried out by everyone below the CEO . Centralization is a business structure in which one individual makes the important decisions ( such as resource allocation ) and provides the primary strategic direction for the company .","question":{"cloze_format":"In centralized organizations, primary decisions are made by ________.","normal_format":"In centralized organizations, primary decisions are made by whom? ","question_choices":["an individual at the top of the organization","various managers throughout the organization","outside consultants","low-level management"],"question_id":"fs-idm351268400","question_text":"In centralized organizations, primary decisions are made by ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"quicker decisions and response time"},"bloom":null,"hl_context":"<hl> Quick decision and response times — it is important for decisions to be made and implemented in a timely manner . <hl> <hl> In order to remain competitive , it is important for organizations to take advantage of opportunities that fit within the organization ’ s strategy . <hl> <hl> The advantages of centralized organizations include clarity in decision-making , streamlined implementation of policies and initiatives , and control over the strategic direction of the organization . <hl> The primary disadvantages of centralized organizations can include limited opportunities for employees to provide feedback and a higher risk of inflexibility .","hl_sentences":"Quick decision and response times — it is important for decisions to be made and implemented in a timely manner . In order to remain competitive , it is important for organizations to take advantage of opportunities that fit within the organization ’ s strategy . The advantages of centralized organizations include clarity in decision-making , streamlined implementation of policies and initiatives , and control over the strategic direction of the organization .","question":{"cloze_format":"A key advantage of a decentralized organization is ________.","normal_format":"What is a key advantage of a decentralized organization?","question_choices":["increased administrative costs","quicker decisions and response time","the ease of aligning segment and company goals","duplication of efforts"],"question_id":"fs-idm360587264","question_text":"A key advantage of a decentralized organization is ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"New businesses , for example , are often centralized . When a business first opens , it is common for the owner ( s ) to be highly involved in the day-to-day operations . In addition , the small size of a new business allows the owner to have a high level of involvement in both the daily and the strategic decisions of the business . Daily decisions are ongoing , immediate decisions that must be made in order to effectively and efficiently meet the needs of the organization ’ s customers . <hl> Strategic decisions , on the other hand , are made fairly infrequently and involve long-term goals of the organization . <hl> Being actively involved in the business allows new business owners to gain experience in all aspects of the business so that they can get a sense of the patterns of the daily operations and the decisions that need to be made . For example , the owner can be involved in determining the number of workers needed to meet the day ’ s production goal . Having too many workers would be inefficient and require the company to incur unnecessary expenses . Having too few workers , on the other hand , may result in inferior quality of products , missed shipments , or lost sales .","hl_sentences":"Strategic decisions , on the other hand , are made fairly infrequently and involve long-term goals of the organization .","question":{"cloze_format":"Strategic decisions occur ________.","normal_format":"How do strategic decisions occur?","question_choices":["frequently and involve immediate decisions","frequently and involve long-term decisions","infrequently and involve long-term decisions","infrequently and involve immediate decisions"],"question_id":"fs-idm353530416","question_text":"Strategic decisions occur ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"number of employees"},"bloom":null,"hl_context":"Businesses are organized with the intention of creating efficiency and effectiveness in achieving organizational goals . To aid in this , larger businesses use segments , uniquely identifiable components of the business . A company often creates them because of the specific activities undertaken within a particular portion of the business . <hl> 4 Segments are often categorized within the organization based on the services provided ( i . e . , departments ) , products produced , or even by geographic region . <hl> The purpose of identifying distinguishable segments within an organization is to provide efficiency in decision-making and effectiveness in operational performance . 4 In Building Blocks of Managerial Accounting , you learned that generally accepted accounting principles ( GAAP ) — also called accounting standards — provide official guidance to the accounting profession . Under the oversight of the Securities and Exchange Commission ( SEC ) , GAAP are created by the Financial Accounting Standards Board ( FASB ) . The official definition of segments as provided by FASB can be reviewed in ASC 280-10- 50 .","hl_sentences":"4 Segments are often categorized within the organization based on the services provided ( i . e . , departments ) , products produced , or even by geographic region .","question":{"cloze_format":"Segments are uniquely identifiable components of the business and can be categorized by all of the following except ________.","normal_format":"Segments are uniquely identifiable components of the business and can NOT be categorized by what?","question_choices":["products produced","services provided","geographical location","number of employees"],"question_id":"fs-idm348152800","question_text":"Segments are uniquely identifiable components of the business and can be categorized by all of the following except ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Many organizations use an organizational chart to graphically represent the authority for decision-making and oversight . <hl> Organizational charts are similar in appearance to flowcharts . An organizational chart for a centralized organization is shown in Figure 9.2 . The middle tier represents position held by individuals or departments within the company . The lowest tier represents geographic locations in which the company operates . The lines connecting the boxes indicate the relationship among the segments and branch from the ultimate and decision-making authority . <hl> Organizational charts are typically arranged with the highest-ranking person ( or group ) listed at the top . <hl>","hl_sentences":"Many organizations use an organizational chart to graphically represent the authority for decision-making and oversight . Organizational charts are typically arranged with the highest-ranking person ( or group ) listed at the top .","question":{"cloze_format":"Organizational charts ________.","normal_format":"Which of the following is correct about organizational charts?","question_choices":["list the salaries of all employees","outline the strategic goals of the organization","show the structure of an organization","help management measure financial performance"],"question_id":"fs-idm346402432","question_text":"Organizational charts ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"at the highest level of the organization and promoted downward"},"bloom":null,"hl_context":"<hl> Establishing effective management control systems is important for organizations of all sizes . <hl> <hl> It is important for businesses to determine how they should structure the organization to ease decision-making and subsequent evaluation . <hl> <hl> First , levels of management within an organization help the organization form a structure that establishes levels of authority and roles within the organization . <hl> <hl> Lower-level management provides basic supervision and oversight for the operations of the organization . <hl> <hl> Mid-level management supervises and provides direction to lower-level management . <hl> <hl> Mid-level management often directs the various departments or divisions within the organization . <hl> <hl> Mid-level managers receive direction and are responsible for achieving the goals established by upper management . <hl> <hl> Upper management consists of the board of directors and chief executives charged with providing strategic guidance for the organization . <hl> <hl> Upper management has the ultimate authority within the organization and is accountable to the owners of the organization . <hl>","hl_sentences":"Establishing effective management control systems is important for organizations of all sizes . It is important for businesses to determine how they should structure the organization to ease decision-making and subsequent evaluation . First , levels of management within an organization help the organization form a structure that establishes levels of authority and roles within the organization . Lower-level management provides basic supervision and oversight for the operations of the organization . Mid-level management supervises and provides direction to lower-level management . Mid-level management often directs the various departments or divisions within the organization . Mid-level managers receive direction and are responsible for achieving the goals established by upper management . Upper management consists of the board of directors and chief executives charged with providing strategic guidance for the organization . Upper management has the ultimate authority within the organization and is accountable to the owners of the organization .","question":{"cloze_format":"In a centralized organization, the location where goals are established is ___ .","normal_format":"In a centralized organization, where are goals established?","question_choices":["at the lower level of the organization and promoted upward","outside the organization based on best practices in the industry","by each segment of the organization","at the highest level of the organization and promoted downward"],"question_id":"fs-idm353984576","question_text":"In a centralized organization, where are goals established?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"<hl> Products and services to offer , prices to charge customers , markets in which to operate <hl> <hl> Personnel decisions such as hiring and compensation <hl> <hl> Facility and equipment purchases and upgrades <hl> <hl> Think It Through Determining the Best Structure Here are some examples of decisions that every business must make : <hl>","hl_sentences":"Products and services to offer , prices to charge customers , markets in which to operate Personnel decisions such as hiring and compensation Facility and equipment purchases and upgrades Think It Through Determining the Best Structure Here are some examples of decisions that every business must make :","question":{"cloze_format":"Managers in decentralized organizations make decisions relating to all of the following except ________.","normal_format":"Managers in decentralized organizations make decisions relating to all of the following except which of the following?","question_choices":["the company’s stock price","equipment purchases","personnel","prices to charge customers"],"question_id":"fs-idm350747920","question_text":"Managers in decentralized organizations make decisions relating to all of the following except ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"concentrated cost center"},"bloom":null,"hl_context":"<hl> A cost center is an organizational segment in which a manager is held responsible only for costs . <hl> In these types of responsibility centers , there is a direct link between the costs incurred and the product or services produced . This link must be recognized by managers and properly structured within the responsibility accounting framework . This is not an easy task . There are several factors that organizations must consider when developing and using a responsibility accounting framework . <hl> Before discussing those factors , let ’ s explore the five types of responsibility centers : cost centers , discretionary cost centers , revenue centers , profit centers , and investment centers . <hl>","hl_sentences":"A cost center is an organizational segment in which a manager is held responsible only for costs . Before discussing those factors , let ’ s explore the five types of responsibility centers : cost centers , discretionary cost centers , revenue centers , profit centers , and investment centers .","question":{"cloze_format":"A ___ is not a type of responsibility center.","normal_format":"Which of the following is not a type of responsibility center?","question_choices":["concentrated cost center","investment center","profit center","cost center"],"question_id":"fs-idm362801104","question_text":"Which of the following is not a type of responsibility center?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"The terminology changes slightly when we think about accountability relating to the financial performance of the segment . <hl> In a decentralized organization , the system of financial accountability for the various segments is administered through what is called responsibility accounting . <hl>","hl_sentences":"In a decentralized organization , the system of financial accountability for the various segments is administered through what is called responsibility accounting .","question":{"cloze_format":"A system that establishes financial accountability for operating segments within an organization is called ________.","normal_format":"What is a system that establishes financial accountability for operating segments within an organization called?","question_choices":["a financial statement","an internal control system","responsibility accounting","centralization"],"question_id":"fs-idm385680560","question_text":"A system that establishes financial accountability for operating segments within an organization is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"profit center"},"bloom":null,"hl_context":"<hl> A profit center is an organizational segment in which a manager is responsible for both revenues and costs ( such as a Starbucks store location ) . <hl> Of the responsibility centers explored so far , a profit center structure is the most complex because a manager must be well-versed in techniques to increase revenues , decrease expenses , and thereby increase profits while also meeting the strategic goals of the organization . <hl> A revenue center is an organizational segment in which a manager is held accountable only for revenues . <hl> As the name implies , the goal of a revenue center is to generate revenues for the business . In order to accomplish the goal of increasing revenues , the manager of a revenue center would focus on developing specific skillsets of the revenue center ’ s employees . The reservations group of Southwest Airlines is an example of a segment that may be structured as a revenue center . The employees should be well-trained in providing excellent customer service , handling customer complaints , and converting customer interactions into actual sales . As the financial performance of cost centers and discretionary cost centers is similar , so is the financial performance of a revenue center and a cost center . <hl> A cost center is an organizational segment in which a manager is held responsible only for costs . <hl> In these types of responsibility centers , there is a direct link between the costs incurred and the product or services produced . This link must be recognized by managers and properly structured within the responsibility accounting framework .","hl_sentences":"A profit center is an organizational segment in which a manager is responsible for both revenues and costs ( such as a Starbucks store location ) . A revenue center is an organizational segment in which a manager is held accountable only for revenues . A cost center is an organizational segment in which a manager is held responsible only for costs .","question":{"cloze_format":"A responsibility center in which managers are held accountable for both revenues and expenses is called a ________.","normal_format":"What is a responsibility center in which managers are held accountable for revenues and expenses?","question_choices":["discretionary cost center","revenue center","cost center","profit center"],"question_id":"fs-idm387158992","question_text":"A responsibility center in which managers are held accountable for both revenues and expenses is called a ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"Residual income ( RI ) establishes a minimum level that all investments must attain in order to be accepted by management . This minimum acceptable level is defined as a dollar value and is applicable to all departments or segments of the business . <hl> Residual income is calculated by taking the segment income less the product of the investment value and cost of capital percentage . <hl> The formula is :","hl_sentences":"Residual income is calculated by taking the segment income less the product of the investment value and cost of capital percentage .","question":{"cloze_format":"A responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called ________.","normal_format":"What a responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called?","question_choices":["return on investment","residual income","a profit center","a discretionary cost center"],"question_id":"fs-idm383976064","question_text":"A responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"segment and company financial goals are congruent."},"bloom":null,"hl_context":"Organizations must exercise care when establishing responsibility centers . In a responsibility accounting framework , decision-making authority is delegated to a specific manager or director of each segment . The manager or director will , in turn , be evaluated based on the financial performance of that segment or responsibility center . <hl> It is important , therefore , to establish a responsibility accounting framework that allows for an adequate and equitable evaluation of the financial performance of the responsibility center ( and , by default , the manager of the responsibility center ) as well as the attainment of the organization ’ s strategic goals . <hl> Often , businesses will use the segment structure to establish the responsibility accounting framework . <hl> You might think of segments and responsibility centers as two sides of the same coin : segments establish the structure for operational accountability whereas responsibility centers establish the structure for financial accountability . <hl> <hl> Both segments and responsibility centers ( which will likely be the same ) attempt to accomplish the same goal : ensure all sectors of the business achieve the organization ’ s strategic goals . <hl>","hl_sentences":"It is important , therefore , to establish a responsibility accounting framework that allows for an adequate and equitable evaluation of the financial performance of the responsibility center ( and , by default , the manager of the responsibility center ) as well as the attainment of the organization ’ s strategic goals . You might think of segments and responsibility centers as two sides of the same coin : segments establish the structure for operational accountability whereas responsibility centers establish the structure for financial accountability . Both segments and responsibility centers ( which will likely be the same ) attempt to accomplish the same goal : ensure all sectors of the business achieve the organization ’ s strategic goals .","question":{"cloze_format":"An important goal of a responsibility accounting framework is to help ensure ___.","normal_format":"An important goal of a responsibility accounting framework is to help ensure which of the following?","question_choices":["decision-making is made by the top executives.","investments made by each segment are minimized.","identification of operating segments that should be closed.","segment and company financial goals are congruent."],"question_id":"fs-idm372945376","question_text":"An important goal of a responsibility accounting framework is to help ensure which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"Organizations incur various types of costs using decentralization and responsibility accounting , and they need to determine how the costs relate to particular segments of the organization within the responsibility accounting framework . One way to categorize costs is based on the level of autonomy the organization ( or responsibility center manager ) has over the costs . <hl> Controllable costs are costs that a company or manager can influence . <hl> Examples of controllable costs include the wages paid to employees of the company , the cost of training provided to employees , and the cost of maintaining buildings and equipment . As it relates to controllable costs , managers have a fair amount of discretion . While managers may choose to reduce controllable costs like the examples listed , the long-term implications of reducing certain controllable costs must be considered . For example , suppose a manager chooses to reduce the costs of maintaining buildings and equipment . While the manager would achieve the short-term goal of reducing expenses , it is important to also consider the long-term implications of those decisions . Often , deferring routine maintenance costs leads to a greater expense in the long-term because once the building or equipment ultimately needs repairs , the repairs will likely be more extensive , expensive , and time-consuming compared to investments in routine maintenance .","hl_sentences":"Controllable costs are costs that a company or manager can influence .","question":{"cloze_format":"Costs that a company or manager can influence are called ________.","normal_format":"What are costs that a company or manager can influence called?","question_choices":["discretionary costs","fixed costs","variable costs","controllable costs"],"question_id":"fs-idm368424800","question_text":"Costs that a company or manager can influence are called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"hourly rate of pay for the company’s purchasing manager"},"bloom":null,"hl_context":"The goal of responsibility center accounting is to evaluate managers only on the decisions over which they have control . While many of the costs that managers will encounter are controllable , other costs are uncontrollable and originate from within the organization . Uncontrollable costs are those costs that the organization or manager has little or no ability to influence ( in the short-term , at least ) and therefore should not be incorporated into the analysis of either the manager or the segment ’ s performance . <hl> Examples of uncontrollable costs include the cost of electricity the company uses , the cost per gallon of fuel for a company ’ s delivery trucks , and the amount of real estate taxes charged by the municipalities in which the company operates . <hl> While there are some long-term ways that companies can influence these costs , the examples listed are generally considered uncontrollable .","hl_sentences":"Examples of uncontrollable costs include the cost of electricity the company uses , the cost per gallon of fuel for a company ’ s delivery trucks , and the amount of real estate taxes charged by the municipalities in which the company operates .","question":{"cloze_format":"An example of an uncontrollable cost would include all of the following except ________.","normal_format":"Which of the following would not be included in an example of an uncontrollable cost?","question_choices":["real estate taxes charged by the county in which the business operates","per-gallon cost of fuel for the company’s delivery trucks","hourly rate of pay for the company’s purchasing manager","federal income tax rate paid by the company"],"question_id":"fs-idm380126464","question_text":"An example of an uncontrollable cost would include all of the following except ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> One category of uncontrollable costs is allocated costs . <hl> <hl> These are costs that are often allocated ( or charged ) to the segments within the organization based on some allocation formula or process , such as the costs of receiving support from corporate headquarters . <hl> These costs cannot be controlled by the responsibility center manager and thus should not be considered when that manager is being evaluated . Costs relevant to decision-making and financial performance evaluation will be further explored in Short-Term Decision-Making .","hl_sentences":"One category of uncontrollable costs is allocated costs . These are costs that are often allocated ( or charged ) to the segments within the organization based on some allocation formula or process , such as the costs of receiving support from corporate headquarters .","question":{"cloze_format":"Internal costs that are charged to the segments of a business are called ________.","normal_format":"What are internal costs that are charged to the segments of a business?","question_choices":["controllable costs","variable costs","fixed costs","allocated costs"],"question_id":"fs-idm370399824","question_text":"Internal costs that are charged to the segments of a business are called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"market-based approach"},"bloom":null,"hl_context":"<hl> With the market price approach , the transfer price paid by the purchaser is the price the seller would use for an outside customer . <hl> <hl> Market-based prices are consistent with the responsibility accounting concepts of profit and investment centers , as managers of these units are evaluated based on purchasing and selling goods and services at market prices . <hl> Market-based transfer pricing is very common in a situation in which the seller is operating at full capacity . <hl> There are three primary transfer pricing approaches : market-based prices , cost-based prices , or negotiated prices . <hl>","hl_sentences":"With the market price approach , the transfer price paid by the purchaser is the price the seller would use for an outside customer . Market-based prices are consistent with the responsibility accounting concepts of profit and investment centers , as managers of these units are evaluated based on purchasing and selling goods and services at market prices . There are three primary transfer pricing approaches : market-based prices , cost-based prices , or negotiated prices .","question":{"cloze_format":"A transfer pricing arrangement that uses the price that would be charged to an external customer is a ________.","normal_format":"What is a transfer pricing arrangement that uses the price that would be charged to an external customer?","question_choices":["market-based approach","negotiated approach","cost approach","decentralized approach"],"question_id":"fs-idm387997760","question_text":"A transfer pricing arrangement that uses the price that would be charged to an external customer is a ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> The three approaches to transfer pricing assume that the selling department has excess capacity to produce additional products to sell internally . <hl> What happens if the selling department does not have excess capacity — in other words , if the selling department can sell all that it produces to external customers ? If an internal department wants to purchase goods from the selling department , what would be an appropriate selling price ? In this case , the transfer price must take into consideration the opportunity cost of the contribution margin that would be lost from having to forego external sales in order to meet internal sales . <hl> Notice that the blending department has two categories of customers — external and internal . <hl> External customers purchase the soft drink mixtures and bottle the drinks under a different label , such as a store brand . Internally , the blending department “ sells ” the soft drink mixtures to the bottling department . Notice the “ sale ” by the blending department ( a positive amount ) and the “ purchase ” by the bottling department ( a negative amount ) net out to zero . This transaction does not impact the overall financial performance of the organization and allows the responsibility center managers to analyze the financial performance of the segment just as if these were transactions involving outside entities . Transfer pricing can affect goal congruence — alignment between the goals of the segment or responsibility center , or even an individual manager , with the strategic goals of the organization . Recall what you ’ ve learned regarding segments of the business . Often , segments will be arranged by the type of product produced or service offered . <hl> Segments often sell products to external customers . <hl> For example , assume a soft drink company has a segment — called the blending department — dedicated to producing various types of soft drinks . The company may have an external customer to which it sells unique soft drink flavors that the customer will bottle under a different brand name ( perhaps a store brand like Kroger or Meijer ) . The segment may also produce soft drinks for another segment within its own company — the bottling department , for example — for further processing and ultimate sale to external customers . <hl> When the internal transfer occurs between the blending segment and the bottling segment , the transaction will be structured as a sale for the blending segment and as a purchase for the bottling department . <hl> To facilitate the transaction , the company will establish a transfer price , even though the transaction is internal because each segment is responsible for its own profits and costs .","hl_sentences":"The three approaches to transfer pricing assume that the selling department has excess capacity to produce additional products to sell internally . Notice that the blending department has two categories of customers — external and internal . Segments often sell products to external customers . When the internal transfer occurs between the blending segment and the bottling segment , the transaction will be structured as a sale for the blending segment and as a purchase for the bottling department .","question":{"cloze_format":"A transfer pricing structure that considers the opportunity costs of selling to internal rather than external customers uses ________.","normal_format":"What does a transfer pricing structure that considers the opportunity costs of selling to internal rather than external customers use?","question_choices":["the cost approach","the general transfer pricing approach","the market-based approach","the opportunity cost approach"],"question_id":"fs-idm363178352","question_text":"A transfer pricing structure that considers the opportunity costs of selling to internal rather than external customers uses ________."},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"All businesses start with an idea . After putting the idea into action and forming the business , measuring the performance of the business is a crucial next step for the business owners . As the business begins operations , it is fairly easy for the entrepreneur to measure the performance because the owner is heavily involved in the daily activities and decisions of the business . As the business grows through increased sales volume , additional products and locations , and more employees , however , it becomes more complicated to measure the performance of the organization . <hl> Owners and managers must design organizational systems that allow for operational efficiency , performance measurement , and the achievement of organizational goals . <hl>\",\n \"hl_sentences\": \"Owners and managers must design organizational systems that allow for operational efficiency , performance measurement , and the achievement of organizational goals .\",\n \"question\": {\n \"cloze_format\": \"___ is not a common goal of an organization.\",\n \"normal_format\": \"Which of the following is not a common goal of an organization?\",\n \"question_choices\": [\n \"operational efficiency\",\n \"being acquired by another business\",\n \"achieving strategic goals\",\n \"measuring financial performance\"\n ],\n \"question_id\": \"fs-idm351324208\",\n \"question_text\": \"Which of the following is not a common goal of an organization?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"a system that only measures profitability\"\n },\n \"bloom\": null,\n \"hl_context\": \"It is important for those studying business ( and accounting , in particular ) to understand the concept of a management control system . <hl> A management control system is a structure within an organization that allows managers to establish , implement , and monitor progress toward the strategic goals of the organization . <hl>\",\n \"hl_sentences\": \"A management control system is a structure within an organization that allows managers to establish , implement , and monitor progress toward the strategic goals of the organization .\",\n \"question\": {\n \"cloze_format\": \"It does not describe a management control system that it (is) ___.\",\n \"normal_format\": \"Which of the following does not describe a management control system?\",\n \"question_choices\": [\n \"establishes a company’s strategic goals\",\n \"implements a company’s strategic goals\",\n \"monitors a company’s strategic goals\",\n \"a system that only measures profitability\"\n ],\n \"question_id\": \"fs-idm354585712\",\n \"question_text\": \"Which of the following does not describe a management control system?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In a centralized environment , the major decisions are made at the top by the CEO and then are carried out by everyone below the CEO . <hl> In a decentralized environment , the CEO sets the tone for the running of the organization and provides some decision-making guidelines , but the actual decisions for the day-to-day operations are made by the managers at the various levels of the organization . In other words , the essential difference between centralized and decentralized organizations involves decision-making . While no organization can be 100 % centralized or 100 % decentralized , organizations generally have a well-established structure that outlines the decision-making authority within the organization . <hl> Centralization is a business structure in which one individual makes the important decisions ( such as resource allocation ) and provides the primary strategic direction for the company . <hl> Most small businesses are centralized in that the owner makes all decisions regarding products , services , strategic direction , and most other significant areas . However , a business does not have to be small to be centralized . Apple is an example of a business with a centralized management structure . Within Apple , much of the decision-making responsibility lies with the Chief Executive Officer ( CEO ) Tim Cook , who assumed the leadership role within Apple following the death of Steve Jobs . Apple has long been viewed as an organization that maintains a high level of centralized control over the company ’ s strategic initiatives such as new product development , markets to operate in , and company acquisitions . Many businesses in rapidly changing technological environments have a centralized form of management structure . The decisions made by the lower level management are limited in a centralized environment .\",\n \"hl_sentences\": \"In a centralized environment , the major decisions are made at the top by the CEO and then are carried out by everyone below the CEO . Centralization is a business structure in which one individual makes the important decisions ( such as resource allocation ) and provides the primary strategic direction for the company .\",\n \"question\": {\n \"cloze_format\": \"In centralized organizations, primary decisions are made by ________.\",\n \"normal_format\": \"In centralized organizations, primary decisions are made by whom? \",\n \"question_choices\": [\n \"an individual at the top of the organization\",\n \"various managers throughout the organization\",\n \"outside consultants\",\n \"low-level management\"\n ],\n \"question_id\": \"fs-idm351268400\",\n \"question_text\": \"In centralized organizations, primary decisions are made by ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"quicker decisions and response time\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Quick decision and response times — it is important for decisions to be made and implemented in a timely manner . <hl> <hl> In order to remain competitive , it is important for organizations to take advantage of opportunities that fit within the organization ’ s strategy . <hl> <hl> The advantages of centralized organizations include clarity in decision-making , streamlined implementation of policies and initiatives , and control over the strategic direction of the organization . <hl> The primary disadvantages of centralized organizations can include limited opportunities for employees to provide feedback and a higher risk of inflexibility .\",\n \"hl_sentences\": \"Quick decision and response times — it is important for decisions to be made and implemented in a timely manner . In order to remain competitive , it is important for organizations to take advantage of opportunities that fit within the organization ’ s strategy . The advantages of centralized organizations include clarity in decision-making , streamlined implementation of policies and initiatives , and control over the strategic direction of the organization .\",\n \"question\": {\n \"cloze_format\": \"A key advantage of a decentralized organization is ________.\",\n \"normal_format\": \"What is a key advantage of a decentralized organization?\",\n \"question_choices\": [\n \"increased administrative costs\",\n \"quicker decisions and response time\",\n \"the ease of aligning segment and company goals\",\n \"duplication of efforts\"\n ],\n \"question_id\": \"fs-idm360587264\",\n \"question_text\": \"A key advantage of a decentralized organization is ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"New businesses , for example , are often centralized . When a business first opens , it is common for the owner ( s ) to be highly involved in the day-to-day operations . In addition , the small size of a new business allows the owner to have a high level of involvement in both the daily and the strategic decisions of the business . Daily decisions are ongoing , immediate decisions that must be made in order to effectively and efficiently meet the needs of the organization ’ s customers . <hl> Strategic decisions , on the other hand , are made fairly infrequently and involve long-term goals of the organization . <hl> Being actively involved in the business allows new business owners to gain experience in all aspects of the business so that they can get a sense of the patterns of the daily operations and the decisions that need to be made . For example , the owner can be involved in determining the number of workers needed to meet the day ’ s production goal . Having too many workers would be inefficient and require the company to incur unnecessary expenses . Having too few workers , on the other hand , may result in inferior quality of products , missed shipments , or lost sales .\",\n \"hl_sentences\": \"Strategic decisions , on the other hand , are made fairly infrequently and involve long-term goals of the organization .\",\n \"question\": {\n \"cloze_format\": \"Strategic decisions occur ________.\",\n \"normal_format\": \"How do strategic decisions occur?\",\n \"question_choices\": [\n \"frequently and involve immediate decisions\",\n \"frequently and involve long-term decisions\",\n \"infrequently and involve long-term decisions\",\n \"infrequently and involve immediate decisions\"\n ],\n \"question_id\": \"fs-idm353530416\",\n \"question_text\": \"Strategic decisions occur ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"number of employees\"\n },\n \"bloom\": null,\n \"hl_context\": \"Businesses are organized with the intention of creating efficiency and effectiveness in achieving organizational goals . To aid in this , larger businesses use segments , uniquely identifiable components of the business . A company often creates them because of the specific activities undertaken within a particular portion of the business . <hl> 4 Segments are often categorized within the organization based on the services provided ( i . e . , departments ) , products produced , or even by geographic region . <hl> The purpose of identifying distinguishable segments within an organization is to provide efficiency in decision-making and effectiveness in operational performance . 4 In Building Blocks of Managerial Accounting , you learned that generally accepted accounting principles ( GAAP ) — also called accounting standards — provide official guidance to the accounting profession . Under the oversight of the Securities and Exchange Commission ( SEC ) , GAAP are created by the Financial Accounting Standards Board ( FASB ) . The official definition of segments as provided by FASB can be reviewed in ASC 280-10- 50 .\",\n \"hl_sentences\": \"4 Segments are often categorized within the organization based on the services provided ( i . e . , departments ) , products produced , or even by geographic region .\",\n \"question\": {\n \"cloze_format\": \"Segments are uniquely identifiable components of the business and can be categorized by all of the following except ________.\",\n \"normal_format\": \"Segments are uniquely identifiable components of the business and can NOT be categorized by what?\",\n \"question_choices\": [\n \"products produced\",\n \"services provided\",\n \"geographical location\",\n \"number of employees\"\n ],\n \"question_id\": \"fs-idm348152800\",\n \"question_text\": \"Segments are uniquely identifiable components of the business and can be categorized by all of the following except ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Many organizations use an organizational chart to graphically represent the authority for decision-making and oversight . <hl> Organizational charts are similar in appearance to flowcharts . An organizational chart for a centralized organization is shown in Figure 9.2 . The middle tier represents position held by individuals or departments within the company . The lowest tier represents geographic locations in which the company operates . The lines connecting the boxes indicate the relationship among the segments and branch from the ultimate and decision-making authority . <hl> Organizational charts are typically arranged with the highest-ranking person ( or group ) listed at the top . <hl>\",\n \"hl_sentences\": \"Many organizations use an organizational chart to graphically represent the authority for decision-making and oversight . Organizational charts are typically arranged with the highest-ranking person ( or group ) listed at the top .\",\n \"question\": {\n \"cloze_format\": \"Organizational charts ________.\",\n \"normal_format\": \"Which of the following is correct about organizational charts?\",\n \"question_choices\": [\n \"list the salaries of all employees\",\n \"outline the strategic goals of the organization\",\n \"show the structure of an organization\",\n \"help management measure financial performance\"\n ],\n \"question_id\": \"fs-idm346402432\",\n \"question_text\": \"Organizational charts ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"at the highest level of the organization and promoted downward\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Establishing effective management control systems is important for organizations of all sizes . <hl> <hl> It is important for businesses to determine how they should structure the organization to ease decision-making and subsequent evaluation . <hl> <hl> First , levels of management within an organization help the organization form a structure that establishes levels of authority and roles within the organization . <hl> <hl> Lower-level management provides basic supervision and oversight for the operations of the organization . <hl> <hl> Mid-level management supervises and provides direction to lower-level management . <hl> <hl> Mid-level management often directs the various departments or divisions within the organization . <hl> <hl> Mid-level managers receive direction and are responsible for achieving the goals established by upper management . <hl> <hl> Upper management consists of the board of directors and chief executives charged with providing strategic guidance for the organization . <hl> <hl> Upper management has the ultimate authority within the organization and is accountable to the owners of the organization . <hl>\",\n \"hl_sentences\": \"Establishing effective management control systems is important for organizations of all sizes . It is important for businesses to determine how they should structure the organization to ease decision-making and subsequent evaluation . First , levels of management within an organization help the organization form a structure that establishes levels of authority and roles within the organization . Lower-level management provides basic supervision and oversight for the operations of the organization . Mid-level management supervises and provides direction to lower-level management . Mid-level management often directs the various departments or divisions within the organization . Mid-level managers receive direction and are responsible for achieving the goals established by upper management . Upper management consists of the board of directors and chief executives charged with providing strategic guidance for the organization . Upper management has the ultimate authority within the organization and is accountable to the owners of the organization .\",\n \"question\": {\n \"cloze_format\": \"In a centralized organization, the location where goals are established is ___ .\",\n \"normal_format\": \"In a centralized organization, where are goals established?\",\n \"question_choices\": [\n \"at the lower level of the organization and promoted upward\",\n \"outside the organization based on best practices in the industry\",\n \"by each segment of the organization\",\n \"at the highest level of the organization and promoted downward\"\n ],\n \"question_id\": \"fs-idm353984576\",\n \"question_text\": \"In a centralized organization, where are goals established?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Products and services to offer , prices to charge customers , markets in which to operate <hl> <hl> Personnel decisions such as hiring and compensation <hl> <hl> Facility and equipment purchases and upgrades <hl> <hl> Think It Through Determining the Best Structure Here are some examples of decisions that every business must make : <hl>\",\n \"hl_sentences\": \"Products and services to offer , prices to charge customers , markets in which to operate Personnel decisions such as hiring and compensation Facility and equipment purchases and upgrades Think It Through Determining the Best Structure Here are some examples of decisions that every business must make :\",\n \"question\": {\n \"cloze_format\": \"Managers in decentralized organizations make decisions relating to all of the following except ________.\",\n \"normal_format\": \"Managers in decentralized organizations make decisions relating to all of the following except which of the following?\",\n \"question_choices\": [\n \"the company’s stock price\",\n \"equipment purchases\",\n \"personnel\",\n \"prices to charge customers\"\n ],\n \"question_id\": \"fs-idm350747920\",\n \"question_text\": \"Managers in decentralized organizations make decisions relating to all of the following except ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"concentrated cost center\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> A cost center is an organizational segment in which a manager is held responsible only for costs . <hl> In these types of responsibility centers , there is a direct link between the costs incurred and the product or services produced . This link must be recognized by managers and properly structured within the responsibility accounting framework . This is not an easy task . There are several factors that organizations must consider when developing and using a responsibility accounting framework . <hl> Before discussing those factors , let ’ s explore the five types of responsibility centers : cost centers , discretionary cost centers , revenue centers , profit centers , and investment centers . <hl>\",\n \"hl_sentences\": \"A cost center is an organizational segment in which a manager is held responsible only for costs . Before discussing those factors , let ’ s explore the five types of responsibility centers : cost centers , discretionary cost centers , revenue centers , profit centers , and investment centers .\",\n \"question\": {\n \"cloze_format\": \"A ___ is not a type of responsibility center.\",\n \"normal_format\": \"Which of the following is not a type of responsibility center?\",\n \"question_choices\": [\n \"concentrated cost center\",\n \"investment center\",\n \"profit center\",\n \"cost center\"\n ],\n \"question_id\": \"fs-idm362801104\",\n \"question_text\": \"Which of the following is not a type of responsibility center?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"The terminology changes slightly when we think about accountability relating to the financial performance of the segment . <hl> In a decentralized organization , the system of financial accountability for the various segments is administered through what is called responsibility accounting . <hl>\",\n \"hl_sentences\": \"In a decentralized organization , the system of financial accountability for the various segments is administered through what is called responsibility accounting .\",\n \"question\": {\n \"cloze_format\": \"A system that establishes financial accountability for operating segments within an organization is called ________.\",\n \"normal_format\": \"What is a system that establishes financial accountability for operating segments within an organization called?\",\n \"question_choices\": [\n \"a financial statement\",\n \"an internal control system\",\n \"responsibility accounting\",\n \"centralization\"\n ],\n \"question_id\": \"fs-idm385680560\",\n \"question_text\": \"A system that establishes financial accountability for operating segments within an organization is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"profit center\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> A profit center is an organizational segment in which a manager is responsible for both revenues and costs ( such as a Starbucks store location ) . <hl> Of the responsibility centers explored so far , a profit center structure is the most complex because a manager must be well-versed in techniques to increase revenues , decrease expenses , and thereby increase profits while also meeting the strategic goals of the organization . <hl> A revenue center is an organizational segment in which a manager is held accountable only for revenues . <hl> As the name implies , the goal of a revenue center is to generate revenues for the business . In order to accomplish the goal of increasing revenues , the manager of a revenue center would focus on developing specific skillsets of the revenue center ’ s employees . The reservations group of Southwest Airlines is an example of a segment that may be structured as a revenue center . The employees should be well-trained in providing excellent customer service , handling customer complaints , and converting customer interactions into actual sales . As the financial performance of cost centers and discretionary cost centers is similar , so is the financial performance of a revenue center and a cost center . <hl> A cost center is an organizational segment in which a manager is held responsible only for costs . <hl> In these types of responsibility centers , there is a direct link between the costs incurred and the product or services produced . This link must be recognized by managers and properly structured within the responsibility accounting framework .\",\n \"hl_sentences\": \"A profit center is an organizational segment in which a manager is responsible for both revenues and costs ( such as a Starbucks store location ) . A revenue center is an organizational segment in which a manager is held accountable only for revenues . A cost center is an organizational segment in which a manager is held responsible only for costs .\",\n \"question\": {\n \"cloze_format\": \"A responsibility center in which managers are held accountable for both revenues and expenses is called a ________.\",\n \"normal_format\": \"What is a responsibility center in which managers are held accountable for revenues and expenses?\",\n \"question_choices\": [\n \"discretionary cost center\",\n \"revenue center\",\n \"cost center\",\n \"profit center\"\n ],\n \"question_id\": \"fs-idm387158992\",\n \"question_text\": \"A responsibility center in which managers are held accountable for both revenues and expenses is called a ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"Residual income ( RI ) establishes a minimum level that all investments must attain in order to be accepted by management . This minimum acceptable level is defined as a dollar value and is applicable to all departments or segments of the business . <hl> Residual income is calculated by taking the segment income less the product of the investment value and cost of capital percentage . <hl> The formula is :\",\n \"hl_sentences\": \"Residual income is calculated by taking the segment income less the product of the investment value and cost of capital percentage .\",\n \"question\": {\n \"cloze_format\": \"A responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called ________.\",\n \"normal_format\": \"What a responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called?\",\n \"question_choices\": [\n \"return on investment\",\n \"residual income\",\n \"a profit center\",\n \"a discretionary cost center\"\n ],\n \"question_id\": \"fs-idm383976064\",\n \"question_text\": \"A responsibility center structure that considers investments made by the operating segments by using a common cost of capital percentage is called ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"segment and company financial goals are congruent.\"\n },\n \"bloom\": null,\n \"hl_context\": \"Organizations must exercise care when establishing responsibility centers . In a responsibility accounting framework , decision-making authority is delegated to a specific manager or director of each segment . The manager or director will , in turn , be evaluated based on the financial performance of that segment or responsibility center . <hl> It is important , therefore , to establish a responsibility accounting framework that allows for an adequate and equitable evaluation of the financial performance of the responsibility center ( and , by default , the manager of the responsibility center ) as well as the attainment of the organization ’ s strategic goals . <hl> Often , businesses will use the segment structure to establish the responsibility accounting framework . <hl> You might think of segments and responsibility centers as two sides of the same coin : segments establish the structure for operational accountability whereas responsibility centers establish the structure for financial accountability . <hl> <hl> Both segments and responsibility centers ( which will likely be the same ) attempt to accomplish the same goal : ensure all sectors of the business achieve the organization ’ s strategic goals . <hl>\",\n \"hl_sentences\": \"It is important , therefore , to establish a responsibility accounting framework that allows for an adequate and equitable evaluation of the financial performance of the responsibility center ( and , by default , the manager of the responsibility center ) as well as the attainment of the organization ’ s strategic goals . You might think of segments and responsibility centers as two sides of the same coin : segments establish the structure for operational accountability whereas responsibility centers establish the structure for financial accountability . Both segments and responsibility centers ( which will likely be the same ) attempt to accomplish the same goal : ensure all sectors of the business achieve the organization ’ s strategic goals .\",\n \"question\": {\n \"cloze_format\": \"An important goal of a responsibility accounting framework is to help ensure ___.\",\n \"normal_format\": \"An important goal of a responsibility accounting framework is to help ensure which of the following?\",\n \"question_choices\": [\n \"decision-making is made by the top executives.\",\n \"investments made by each segment are minimized.\",\n \"identification of operating segments that should be closed.\",\n \"segment and company financial goals are congruent.\"\n ],\n \"question_id\": \"fs-idm372945376\",\n \"question_text\": \"An important goal of a responsibility accounting framework is to help ensure which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"Organizations incur various types of costs using decentralization and responsibility accounting , and they need to determine how the costs relate to particular segments of the organization within the responsibility accounting framework . One way to categorize costs is based on the level of autonomy the organization ( or responsibility center manager ) has over the costs . <hl> Controllable costs are costs that a company or manager can influence . <hl> Examples of controllable costs include the wages paid to employees of the company , the cost of training provided to employees , and the cost of maintaining buildings and equipment . As it relates to controllable costs , managers have a fair amount of discretion . While managers may choose to reduce controllable costs like the examples listed , the long-term implications of reducing certain controllable costs must be considered . For example , suppose a manager chooses to reduce the costs of maintaining buildings and equipment . While the manager would achieve the short-term goal of reducing expenses , it is important to also consider the long-term implications of those decisions . Often , deferring routine maintenance costs leads to a greater expense in the long-term because once the building or equipment ultimately needs repairs , the repairs will likely be more extensive , expensive , and time-consuming compared to investments in routine maintenance .\",\n \"hl_sentences\": \"Controllable costs are costs that a company or manager can influence .\",\n \"question\": {\n \"cloze_format\": \"Costs that a company or manager can influence are called ________.\",\n \"normal_format\": \"What are costs that a company or manager can influence called?\",\n \"question_choices\": [\n \"discretionary costs\",\n \"fixed costs\",\n \"variable costs\",\n \"controllable costs\"\n ],\n \"question_id\": \"fs-idm368424800\",\n \"question_text\": \"Costs that a company or manager can influence are called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"hourly rate of pay for the company’s purchasing manager\"\n },\n \"bloom\": null,\n \"hl_context\": \"The goal of responsibility center accounting is to evaluate managers only on the decisions over which they have control . While many of the costs that managers will encounter are controllable , other costs are uncontrollable and originate from within the organization . Uncontrollable costs are those costs that the organization or manager has little or no ability to influence ( in the short-term , at least ) and therefore should not be incorporated into the analysis of either the manager or the segment ’ s performance . <hl> Examples of uncontrollable costs include the cost of electricity the company uses , the cost per gallon of fuel for a company ’ s delivery trucks , and the amount of real estate taxes charged by the municipalities in which the company operates . <hl> While there are some long-term ways that companies can influence these costs , the examples listed are generally considered uncontrollable .\",\n \"hl_sentences\": \"Examples of uncontrollable costs include the cost of electricity the company uses , the cost per gallon of fuel for a company ’ s delivery trucks , and the amount of real estate taxes charged by the municipalities in which the company operates .\",\n \"question\": {\n \"cloze_format\": \"An example of an uncontrollable cost would include all of the following except ________.\",\n \"normal_format\": \"Which of the following would not be included in an example of an uncontrollable cost?\",\n \"question_choices\": [\n \"real estate taxes charged by the county in which the business operates\",\n \"per-gallon cost of fuel for the company’s delivery trucks\",\n \"hourly rate of pay for the company’s purchasing manager\",\n \"federal income tax rate paid by the company\"\n ],\n \"question_id\": \"fs-idm380126464\",\n \"question_text\": \"An example of an uncontrollable cost would include all of the following except ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> One category of uncontrollable costs is allocated costs . <hl> <hl> These are costs that are often allocated ( or charged ) to the segments within the organization based on some allocation formula or process , such as the costs of receiving support from corporate headquarters . <hl> These costs cannot be controlled by the responsibility center manager and thus should not be considered when that manager is being evaluated . Costs relevant to decision-making and financial performance evaluation will be further explored in Short-Term Decision-Making .\",\n \"hl_sentences\": \"One category of uncontrollable costs is allocated costs . These are costs that are often allocated ( or charged ) to the segments within the organization based on some allocation formula or process , such as the costs of receiving support from corporate headquarters .\",\n \"question\": {\n \"cloze_format\": \"Internal costs that are charged to the segments of a business are called ________.\",\n \"normal_format\": \"What are internal costs that are charged to the segments of a business?\",\n \"question_choices\": [\n \"controllable costs\",\n \"variable costs\",\n \"fixed costs\",\n \"allocated costs\"\n ],\n \"question_id\": \"fs-idm370399824\",\n \"question_text\": \"Internal costs that are charged to the segments of a business are called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"market-based approach\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> With the market price approach , the transfer price paid by the purchaser is the price the seller would use for an outside customer . <hl> <hl> Market-based prices are consistent with the responsibility accounting concepts of profit and investment centers , as managers of these units are evaluated based on purchasing and selling goods and services at market prices . <hl> Market-based transfer pricing is very common in a situation in which the seller is operating at full capacity . <hl> There are three primary transfer pricing approaches : market-based prices , cost-based prices , or negotiated prices . <hl>\",\n \"hl_sentences\": \"With the market price approach , the transfer price paid by the purchaser is the price the seller would use for an outside customer . Market-based prices are consistent with the responsibility accounting concepts of profit and investment centers , as managers of these units are evaluated based on purchasing and selling goods and services at market prices . There are three primary transfer pricing approaches : market-based prices , cost-based prices , or negotiated prices .\",\n \"question\": {\n \"cloze_format\": \"A transfer pricing arrangement that uses the price that would be charged to an external customer is a ________.\",\n \"normal_format\": \"What is a transfer pricing arrangement that uses the price that would be charged to an external customer?\",\n \"question_choices\": [\n \"market-based approach\",\n \"negotiated approach\",\n \"cost approach\",\n \"decentralized approach\"\n ],\n \"question_id\": \"fs-idm387997760\",\n \"question_text\": \"A transfer pricing arrangement that uses the price that would be charged to an external customer is a ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The three approaches to transfer pricing assume that the selling department has excess capacity to produce additional products to sell internally . <hl> What happens if the selling department does not have excess capacity — in other words , if the selling department can sell all that it produces to external customers ? If an internal department wants to purchase goods from the selling department , what would be an appropriate selling price ? In this case , the transfer price must take into consideration the opportunity cost of the contribution margin that would be lost from having to forego external sales in order to meet internal sales . <hl> Notice that the blending department has two categories of customers — external and internal . <hl> External customers purchase the soft drink mixtures and bottle the drinks under a different label , such as a store brand . Internally , the blending department “ sells ” the soft drink mixtures to the bottling department . Notice the “ sale ” by the blending department ( a positive amount ) and the “ purchase ” by the bottling department ( a negative amount ) net out to zero . This transaction does not impact the overall financial performance of the organization and allows the responsibility center managers to analyze the financial performance of the segment just as if these were transactions involving outside entities . Transfer pricing can affect goal congruence — alignment between the goals of the segment or responsibility center , or even an individual manager , with the strategic goals of the organization . Recall what you ’ ve learned regarding segments of the business . Often , segments will be arranged by the type of product produced or service offered . <hl> Segments often sell products to external customers . <hl> For example , assume a soft drink company has a segment — called the blending department — dedicated to producing various types of soft drinks . The company may have an external customer to which it sells unique soft drink flavors that the customer will bottle under a different brand name ( perhaps a store brand like Kroger or Meijer ) . The segment may also produce soft drinks for another segment within its own company — the bottling department , for example — for further processing and ultimate sale to external customers . <hl> When the internal transfer occurs between the blending segment and the bottling segment , the transaction will be structured as a sale for the blending segment and as a purchase for the bottling department . <hl> To facilitate the transaction , the company will establish a transfer price , even though the transaction is internal because each segment is responsible for its own profits and costs .\",\n \"hl_sentences\": \"The three approaches to transfer pricing assume that the selling department has excess capacity to produce additional products to sell internally . Notice that the blending department has two categories of customers — external and internal . Segments often sell products to external customers . When the internal transfer occurs between the blending segment and the bottling segment , the transaction will be structured as a sale for the blending segment and as a purchase for the bottling department .\",\n \"question\": {\n \"cloze_format\": \"A transfer pricing structure that considers the opportunity costs of selling to internal rather than external customers uses ________.\",\n \"normal_format\": \"What does a transfer pricing structure that considers the opportunity costs of selling to internal rather than external customers use?\",\n \"question_choices\": [\n \"the cost approach\",\n \"the general transfer pricing approach\",\n \"the market-based approach\",\n \"the opportunity cost approach\"\n ],\n \"question_id\": \"fs-idm363178352\",\n \"question_text\": \"A transfer pricing structure that considers the opportunity costs of selling to internal rather than external customers uses ________.\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":9,"string":"9"},"chapter_text":{"kind":"string","value":" 9.1 Differentiate between Centralized and Decentralized Management \n\n All businesses start with an idea. After putting the idea into action and forming the business, measuring the performance of the business is a crucial next step for the business owners. As the business begins operations, it is fairly easy for the entrepreneur to measure the performance because the owner is heavily involved in the daily activities and decisions of the business. As the business grows through increased sales volume, additional products and locations, and more employees, however, it becomes more complicated to measure the performance of the organization. Owners and managers must design organizational systems that allow for operational efficiency, performance measurement, and the achievement of organizational goals. \n\n In this chapter, you will learn the difference between centralized and decentralized management and how that relates to decision-making. You will learn about responsibility accounting and the type of decision-making authority that may be granted through different responsibility centers. Finally, you will learn how certain types of decisions have differing effects, depending on the type of responsibility center. \n\n Management Control System \n\n It is important for those studying business (and accounting, in particular) to understand the concept of a management control system. A management control system is a structure within an organization that allows managers to establish, implement, and monitor progress toward the strategic goals of the organization. \n\n Establishing strategic goals within any organization is important. Strategic goals relate to all facets of the business, including which markets to operate in, what products and services to offer to customers, and how to recruit and retain a talented workforce. It is the responsibility of the organization’s management to establish strategic goals and to ensure that all activities of the business help meet goals. \n\n Once an organization establishes its strategic goals, it must implement them. Implementing the strategic goals of the organization requires communication and providing plans that guide the work of those in the organization. \n\n The final factor in creating a management control system is to design mechanisms to monitor the activities of the organization to assess how well they are meeting the strategic goals. This aspect of the management control system includes the accounting system (both financial and managerial). Monitoring the performance of the organization allows management to repeat the activities that lead to good performance and to adjust activities that are not supporting the strategic goals. In addition, monitoring the activities of the organization provides feedback to management as to whether adjustments to the organization’s strategy are necessary. \n\n Establishing a management control system is very important to an organization. Organizations must continually evaluate ways to improve and remain competitive in an ever-changing market. This requires the organization to be both forward-looking (via strategic planning) and backward-looking (by evaluating what has occurred), constantly monitoring performance and making necessary adjustments. \n\n Concepts In Practice Double Loop Learning In the fall of 1977, Harvard professor Chris Argyris wrote an article entitled “Double Loop Learning in Organizations.” The article describes how organizations “learn,” defined by Argyris as “a process of detecting and correcting error.” 1 Argyris suggests there are two types of learning—single loop and double loop. 1 Chris Argyris “Double Loop Learning in Organizations.” Harvard Business Review 55, no. 5 (1977): 115–116. \n\n Single loop learning is characterized as a system that evaluates the organization from the perspective of the organization’s present policies. The result of single loop learning is binary: the organization is either meeting or not meeting the company’s objectives. There is no further evaluation or additional information fed back into the management control system. \n\n Double loop learning, on the other hand, allows for a more comprehensive evaluation. In addition to evaluating whether or not the organization is meeting the current goals, double loop learning takes into consideration whether or not the current goals of the organization are relevant or should be adjusted in any way. That is, double loop learning requires organizations to evaluate the underlying assumptions that serves as the basis for establishing the current goals. \n\n Argyris’s introduction of double loop learning has had a significant impact on the study of management and organizations. The concept of double loop learning also highlights how accounting systems, both financial and managerial, play a vital role in helping the organization attain its strategic goals. \n\n Establishing effective management control systems is important for organizations of all sizes. It is important for businesses to determine how they should structure the organization to ease decision-making and subsequent evaluation. First, levels of management within an organization help the organization form a structure that establishes levels of authority and roles within the organization. Lower-level management provides basic supervision and oversight for the operations of the organization. Mid-level management supervises and provides direction to lower-level management. Mid-level management often directs the various departments or divisions within the organization. Mid-level managers receive direction and are responsible for achieving the goals established by upper management. Upper management consists of the board of directors and chief executives charged with providing strategic guidance for the organization. Upper management has the ultimate authority within the organization and is accountable to the owners of the organization. \n\n Once a company establishes its management levels, it must determine whether the business is set up as centralized or decentralized—opposite ends of a spectrum. Many businesses fall somewhere between the two ends. Understanding the structures of both centralized and decentralized organizations provides a foundation for understanding the variations in management accounting the organizations use. \n\n Ethical Considerations The Ethical Bakery Accountant Bakery accountant Keith Roberts worked at Archway & The Mother’s Cookie Company as the director of finance. According to the New York Times , Roberts found himself perplexed by some numbers: \"he knew things had been bad—daily reports he had been monitoring for six months showed that cookie sales at the company had been dismal. But the financial data he was looking at showed much more robust sales.\" He could not figure out where the sales were coming from, and after researching the accounting records, he determined that the company was booking nonexistent sales. \n\n Why? Roberts reasoned that sham transactions allowed Archway, which was owned by a private-equity firm, Catterton Partners, to maintain access to badly needed money from its lender, Wachovia. Roberts played a major role in alerting Archway's auditing firm of the possibility of accounting fraud. When challenged with the deceptive accounting, Roberts’s supervisor invoked a crucial period in the business as a rationale for the unorthodox accounting for sales. Roberts finally quit his job and the accounting misstatements were brought to the attention of the bank and the auditors. \n\n Centralized Organizations \n\n Centralization is a business structure in which one individual makes the important decisions (such as resource allocation) and provides the primary strategic direction for the company. Most small businesses are centralized in that the owner makes all decisions regarding products, services, strategic direction, and most other significant areas. However, a business does not have to be small to be centralized. Apple is an example of a business with a centralized management structure. Within Apple , much of the decision-making responsibility lies with the Chief Executive Officer (CEO) Tim Cook, who assumed the leadership role within Apple following the death of Steve Jobs. Apple has long been viewed as an organization that maintains a high level of centralized control over the company’s strategic initiatives such as new product development, markets to operate in, and company acquisitions. Many businesses in rapidly changing technological environments have a centralized form of management structure. The decisions made by the lower level management are limited in a centralized environment. \n\n The advantages of centralized organizations include clarity in decision-making, streamlined implementation of policies and initiatives, and control over the strategic direction of the organization. The primary disadvantages of centralized organizations can include limited opportunities for employees to provide feedback and a higher risk of inflexibility. \n\n Decentralized Organizations \n\n Decentralization is a business structure in which the decision-making is made at various levels of the organization. Typically, decentralized businesses are divided into smaller segments or groups in order to make it easier to measure the performance of the company and the individuals within each of the sub-groups. \n\n Advantages of Decentralized Management \n\n Many businesses operate in markets and industries that are highly competitive. In order to be successful, a company must work hard to develop strategic competitive advantages that distinguish the company from its peers. To accomplish this, the organizational structure must allow the organization to quickly adapt and take advantage of opportunities. Therefore, many organizations adopt a decentralized management structure in order to maintain a competitive advantage. \n\n There are numerous advantages of a decentralized management, such as: \n\n Quick decision and response times—it is important for decisions to be made and implemented in a timely manner. In order to remain competitive, it is important for organizations to take advantage of opportunities that fit within the organization’s strategy. \n\n Better ability to expand company—it is important for organizations to constantly explore new opportunities to provide goods and services to its customers. \n\n Skilled and/or specialized management—organizations must invest in developing highly skilled employees who are able to make sound decisions that help the organization achieve its goals. \n\n Increased morale of employees—the success of an organization depends on its ability to obtain, develop, and retain highly motivated employees. Empowering employees to make decisions is one way to help increase employee morale. \n\n Link between compensation and responsibility—promotional opportunities are often linked with a corresponding increase in compensation. In a decentralized organization, a compensation increase often corresponds to a commensurate increase in the responsibilities associated with learning new skills, increased decision-making authority, and supervision of other employees. \n\n Better use of lower and middle management—many tasks must be performed in order to achieve success in an organization. Decentralized organizations often rely on lower and middle management to perform many of these tasks. This allows managers to gain valuable experience and expertise in different areas. \n\n Disadvantages of Decentralized Management \n\n While a decentralized organizational structure can be an advantage for many organizations, there are also disadvantages to this type of structure, including: \n\n Coordination problems—it is important for an organization to be working toward a common goal. Because decision-making is delegated in a decentralized organization, it is often difficult to ensure that all segments of the company are working in a consistent manner to achieve the strategic goals of the organization. \n\n Increased administrative costs due to duplication of efforts—because similar decisions need to be made and activities undertaken across all divisions of an organization, decentralized organizations are susceptible to duplicating efforts, which results in inefficiency and increased costs. \n\n Incongruity in operations—when autonomy is dispersed throughout the organization, as is the case in decentralized organizations, division managers may be tempted to customize/alter the operations of the division in an effort to maximize efficiency and suit the best interest of the division. In this structure, it is important to ensure the shortcuts taken by one division of the organization do not conflict with or disrupt the operations of another division within the organization. \n\n Each department/division is often self-centered (its own fiefdom)—it is not uncommon for separate divisions within an organization to be measured on the performance of the division rather than of the entire company. In a decentralized organization, it is possible for division managers to prioritize divisional goal over organizational goals. Leaders of decentralized organizations should ensure the organization’s goals remain the priority for all divisions to attain. \n\n Significant, if not almost total, reliance on the divisional or department managers—because divisions within decentralized organizations have a high level of autonomy, the division may become operationally isolated from other divisions within the organization, focusing solely on the priorities of the division. If divisional or departmental managers do not have a wide breadth of experience or skills, the division may be at a disadvantage due to limited access to other expertise. \n\n Concepts In Practice Johnson & Johnson Johnson & Johnson was founded in 1886. The first factory had 14 employees: eight women and six men. 2 Today, Johnson & Johnson , employs over 125,000 associates and operates in over 60 countries. You may recognize some of Johnson & Johnson’s products, which include Johnson’s Baby Shampoo, Neutrogena, Band-Aid, Tylenol, Listerine, and Neosporin. 2 “Our Story.” Johnson & Johnson. https://ourstory.jnj.com/timeline \n\n William Weldon was Chief Executive Officer (CEO) of Johnson & Johnson from 2002 to 2012. Under Weldon’s leadership, Johnson & Johnson operated under a decentralized structure. This interview on successfully operating a decentralized organization shows it is clear that the key is the people within the organization. Weldon notes that to be successful, a decentralized organization must empower employees to innovate, develop expertise, and collaborate to achieve organizational goals. \n\n Daily and Strategic Decision-Making \n\n An underlying assumption is that businesses possess a single structure (either centralized or decentralized) at any given point. That is not necessarily the case. For example, businesses often add employees who specialize in the various needs of the organization. Over the life of an organization, it is not uncommon for businesses to demonstrate aspects of both centralization and decentralization. \n\n New businesses, for example, are often centralized. When a business first opens, it is common for the owner(s) to be highly involved in the day-to-day operations. In addition, the small size of a new business allows the owner to have a high level of involvement in both the daily and the strategic decisions of the business. Daily decisions are ongoing, immediate decisions that must be made in order to effectively and efficiently meet the needs of the organization’s customers. Strategic decisions, on the other hand, are made fairly infrequently and involve long-term goals of the organization. Being actively involved in the business allows new business owners to gain experience in all aspects of the business so that they can get a sense of the patterns of the daily operations and the decisions that need to be made. For example, the owner can be involved in determining the number of workers needed to meet the day’s production goal. Having too many workers would be inefficient and require the company to incur unnecessary expenses. Having too few workers, on the other hand, may result in inferior quality of products, missed shipments, or lost sales. \n\n Additionally, an owner involved in daily operations has the opportunity to evaluate and, if necessary, alter any strategic goals that may impact the daily operations. Strategic goals relate to all facets of the business, including in which markets to operate, what products and services to offer to customers, how to recruit and retain a talented workforce, and many other aspects of the business. \n\n If an owner is involved in daily operations, an example of a potential strategic goal could be tha he or she can determine whether to pursue a cost leadership perspective. When pursuing a cost leadership perspective, companies undertake activities to eliminate costs in order to produce a product or provide a service that has a cost advantage compared to competing products or services. While providing a high-quality goods or service is important to a company pursuing a cost leadership perspective, the competitive advantage of the company is eliminating wasteful activities that add unnecessary costs, entering into strategic partnerships with suppliers and other companies, and focusing on activities that allow the organization to offer the good or service at a lower price than its competitors. Being highly involved in both the daily and strategic decisions can be very beneficial as the business is established, but it is demanding on the business owner and, without adjustments, often cannot be sustained. \n\n As the business grows, management of a centralized organization faces a choice. Remaining highly involved in the daily decisions of the business results in a low level of involvement in the strategic decisions of the organization. While this may be effective in the short-term, the risks associated with not establishing and adjusting long-term strategic goals increase. On the other hand, remaining highly involved in the strategic decisions of the business results in a low level of involvement in the daily decisions of the business. This, too, is risky because ineffectively managing daily business decisions may have long-term, negative consequences. \n\n Ethical Considerations Ethically Directed Strategic Management Managers in some organizations follow legal and regulatory requirements to operate their business at the lowest level of acceptable behavior in their business environment in order to keep costs low; however, some stakeholders may expect more than the minimum level of ethics. Stakeholders of business organizations are now insisting on higher ethical standards from their organizations. Stakeholders are any group or individual who may be affected by the organization’s business decisions. Organizations providing high-quality goods and services need to consider all of their stakeholders when developing a strategic decision-making process to direct the organization’s strategic decisions. \n\n Another alternative for growing businesses is to move toward a decentralized operating structure. The management of growing businesses with a decentralized structure has a low level of involvement in the daily decisions of the business. Instead, management in these businesses focuses on strategic decisions that impact the long-term success of the organization. The daily decisions are delegated to others, thereby allowing management to focus on developing, implementing, and monitoring the firm’s performance with respect to the strategic goals of the business. \n\n Think It Through Centralized Structure at Procter & Gamble The organizational chart shows the 10 product categories of Procter & Gamble . 3 3 “Company Strategy.” Procter & Gamble. http://www.pginvestor.com/Company-Strategy/Index?KeyGenPage=208821 \n\n Review the different types of products that Procter & Gamble produces. Think of 2–3 instances where Procter & Gamble would adopt a centralized perspective in its operations. Why would this perspective be beneficial for Procter & Gamble ? Don’t forget to consider the ingredients used to make these products and how these products are sold to consumers. \n 9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments \n\n Businesses are organized with the intention of creating efficiency and effectiveness in achieving organizational goals. To aid in this, larger businesses use segments , uniquely identifiable components of the business. A company often creates them because of the specific activities undertaken within a particular portion of the business. 4 Segments are often categorized within the organization based on the services provided (i.e., departments), products produced, or even by geographic region. The purpose of identifying distinguishable segments within an organization is to provide efficiency in decision-making and effectiveness in operational performance. 4 In Building Blocks of Managerial Accounting , you learned that generally accepted accounting principles (GAAP)—also called accounting standards—provide official guidance to the accounting profession. Under the oversight of the Securities and Exchange Commission (SEC), GAAP are created by the Financial Accounting Standards Board (FASB). The official definition of segments as provided by FASB can be reviewed in ASC 280-10-50. \n\n Organizational Charts \n\n Many organizations use an organizational chart to graphically represent the authority for decision-making and oversight. Organizational charts are similar in appearance to flowcharts. An organizational chart for a centralized organization is shown in Figure 9.2 . The middle tier represents position held by individuals or departments within the company. The lowest tier represents geographic locations in which the company operates. The lines connecting the boxes indicate the relationship among the segments and branch from the ultimate and decision-making authority. Organizational charts are typically arranged with the highest-ranking person (or group) listed at the top. \n\n Notice the organization depicted in Figure 9.2 has segments based on departments as well as geographic regions. In addition, all lines connect directly to the president of the organization. This indicates that the president is responsible for the oversight and decision-making for the production and sales departments as well as the district (Northeast, Southwest, and Midwest) managers; essentially, the president has seven direct reports. In this centralized organizational structure, all decision-making responsibility resides with the president. \n\n Figure 9.3 shows the same organization structured as a decentralized organization. \n\n Notice that the organization depicted in Figure 9.3 has the same segments, which represent departments and geographic regions. There are, however, noticeable differences between the centralized and decentralized structure. Instead of seven direct reports, the president now oversees five direct reports, three of which are based on geography—the Western, Southern, and Eastern regional managers. Notice, too, each regional district manager is responsible for their respective production and sales departments. In this decentralized organization, all decision-making responsibility does not reside with the president; regional decisions are delegated to the three regional managers. Understand, however, that responsibility for achieving the organization’s goals still ultimately resides with the company president. \n\n In a centralized environment, the major decisions are made at the top by the CEO and then are carried out by everyone below the CEO. In a decentralized environment, the CEO sets the tone for the running of the organization and provides some decision-making guidelines, but the actual decisions for the day-to-day operations are made by the managers at the various levels of the organization. In other words, the essential difference between centralized and decentralized organizations involves decision-making. While no organization can be 100% centralized or 100% decentralized, organizations generally have a well-established structure that outlines the decision-making authority within the organization. \n\n Continuing Application Centralized vs. Decentralized Management Gearhead Outfitters was founded by Ted Herget in 1997 in a friend’s living room in Jonesboro, AR. By 2003, the business moved to its downtown location. In 2006, a second Jonesboro location was opened. Over the next several years, the company’s growth allowed for expansion to several different cities, miles and hours away. Eventually Little Rock, AR, Fayetteville, AR, Shreveport, LA, Springfield, MO, and Tulsa, OK became home to Gearhead branches. \n\n With such growth, the company faced many management challenges. Would it be best for management to remain centralized with decision-making coming from a single location, or should the process be decentralized, allowing local management the flexibility and autonomy to run individual locations? If local management is given autonomy to make their own decisions, will those decisions be in line with company, or perhaps, individual goals? How will management be evaluated? Will inventory management be a uniform process, or will people and the process have to adapt to accommodate differences in demand at each location? \n\n These are just some of the hurdles that Gearhead needed to address. What are some other issues which Gearhead might have considered? Think in terms of inventory management, personnel, efficiencies, and leadership development. How could Gearhead have use decentralized management to grow and thrive? Conversely, what would the benefits of keeping all or some of the company’s management decisions more centralized be? \n\n How Does Decision-Making Differ in a Centralized versus a Decentralized Environment? \n\n The CEO of a centralized organization will determine the direction of the company and determine how to get the company to its goals. The steps necessary to reach these goals are then passed along to the lower-level managers who carry out these steps and report back to the CEO. The CEO would then evaluate the results and incorporate any necessary operational changes. On the other hand, the CEO of a decentralized organization will determine the goals of the company and either pass along the goals to the divisional managers for them to determine how to reach these goals or work with the managers to determine the strategic plans and how to meet the goals laid out by those plans. The divisional managers will then meet with the managers below them to determine the best way to reach these goals. The lower-level managers are responsible for carrying out the plan and reporting their results to the manager above them. The higher-level managers will combine the results of several managers and evaluate those results before sending them to the divisional manager. \n\n Think It Through Determining the Best Structure Here are some examples of decisions that every business must make: \n\n Facility and equipment purchases and upgrades \n\n Personnel decisions such as hiring and compensation \n\n Products and services to offer, prices to charge customers, markets in which to operate \n\n For each decision listed, identify and explain the best structure (centralized, decentralized, or both) for each of the following types of businesses: \n\n Auto manufacturer with multiple production departments \n\n Florist shop (with three part-time employees) owned by a local couple \n\n Law firm with four attorneys \n 9.3 Describe the Types of Responsibility Centers \n\n You’ve learned how segments are established within a business to increase decision-making and operational effectiveness and efficiency. In other words, segments allow management to establish a structure of operational accountability. \n\n The terminology changes slightly when we think about accountability relating to the financial performance of the segment. In a decentralized organization, the system of financial accountability for the various segments is administered through what is called responsibility accounting. \n\n Responsibility accounting is a basic component of accounting systems for many companies as their performance measurement process becomes more complex. The process involves assigning the responsibility of accounting for particular segments of the company to a specific individual or group. These segments are often structured as responsibility centers in which designated supervisors or managers will have both the responsibility for the performance of the center and the authority to make decisions that affect the center. \n\n Often, businesses will use the segment structure to establish the responsibility accounting framework. You might think of segments and responsibility centers as two sides of the same coin: segments establish the structure for operational accountability whereas responsibility centers establish the structure for financial accountability. Both segments and responsibility centers (which will likely be the same) attempt to accomplish the same goal: ensure all sectors of the business achieve the organization’s strategic goals. \n\n Before learning about the five types of responsibility centers in detail, it is important to understand the essence of responsibility accounting and responsibility centers. \n\n Fundamentals of Responsibility Accounting and Responsibility Centers \n\n Recall the discussion of management control systems. These systems allow management to establish, implement, monitor, and adjust the activities of the organization toward attainment of strategic goals. Responsibility accounting and the responsibility centers framework focuses on monitoring and adjusting activities, based on financial performance. This framework allows management to gain valuable feedback relating to the financial performance of the organization and to identify any segment activity where adjustments are necessary. \n\n Types of Responsibility Centers \n\n Organizations must exercise care when establishing responsibility centers. In a responsibility accounting framework, decision-making authority is delegated to a specific manager or director of each segment. The manager or director will, in turn, be evaluated based on the financial performance of that segment or responsibility center. It is important, therefore, to establish a responsibility accounting framework that allows for an adequate and equitable evaluation of the financial performance of the responsibility center (and, by default, the manager of the responsibility center) as well as the attainment of the organization’s strategic goals. \n\n This is not an easy task. There are several factors that organizations must consider when developing and using a responsibility accounting framework. Before discussing those factors, let’s explore the five types of responsibility centers: cost centers, discretionary cost centers, revenue centers, profit centers, and investment centers. \n\n Cost Centers \n\n A cost center is an organizational segment in which a manager is held responsible only for costs. In these types of responsibility centers, there is a direct link between the costs incurred and the product or services produced. This link must be recognized by managers and properly structured within the responsibility accounting framework. \n\n An example of a cost center is the custodial department of a department store called Apparel World. On one hand, since the custodial department is structured as a cost center, the goal of the custodial department manager is to keep costs as low as possible, since this is the basis by which the manager will be evaluated by upper-level management. On the other hand, the custodial department manager, who is responsible for cleaning the store entrances, also wants to keep the store as clean as possible for the store’s customers. If the store appears unclean and disorganized, customers will not continue to shop at the store. Therefore, the custodial department manager and upper-level management must work together to establish goals of the cost center (the custodial department, in this example) that satisfy the strategic goals of the business—maintaining a clean and organized store while minimizing the costs of managing the custodial department. \n\n Figure 9.4 shows an example of what the cost center report might look like for the Apparel World custodial department. \n\n Let’s use this report to explore how the department manager and upper-level management might review and use this information. In total, in December, the custodial department incurred $980 more of actual expenses than budgeted (or expected) expenses. This represents a 5.2% increase in expenses than was expected. \n\n Notice the terminology used to describe the financial information of the custodial department: the department “ incurred $980 more of actual expenses,” rather than the department “ spent $980 more of actual expenses.” Recall from Introduction to Financial Statements that financial statements are typically prepared using accrual accounting rather than cash accounting. Under accrual accounting, certain transactions are recorded regardless of when the cash is exchanged. Therefore, to say the custodial department “ spent $19,725” or “ spent $980 more for expenses” would technically be incorrect, since the cash may not have been spent. \n\n The managers would then review each line item to determine what caused the $980 increase in expenses over what was expected. Keep in mind, the $980 represents the total overage from the budget, so it is possible that some expense accounts could have actually been below expectations. Unfortunately, that is not the case in the month of December because every line item, with the exception of department manager wages, exceeded the budgeted amount. It was no surprise to management that the department manager’s wages were exactly as expected. Even though the custodial department manager worked more hours in the month of December, the manager is a salaried employee, so the wages are the same regardless of the number of hours worked. \n\n Upon further investigation, it was determined that in December, the town where the Apparel World store is located received an unusually high amount of snow. This had an impact on each of the expense amounts in the custodial department. Because of the need to shovel snow more often, some of the custodial staff had to work overtime to ensure customers could easily and safely enter the store. This led to an increase in custodial wages of $500 compared to the budgeted or expected amount, which was established based on the previous year, when snowfall in the area was closer to average. \n\n The research conducted by management also identified that additional cleaning equipment (mop buckets, mops, and “wet floor” signs) were purchased. The increased snowfall also led to the purchase of more salt than usual for the sidewalks outside the store. Because it was important to promptly clean the snow as well as the salt that was brought into the store on customers’ shoes, additional equipment was purchased so that each entrance would have a mop and bucket. The custodial department manager decided this was the best course of action. Normally, the store uses a single mop and bucket to clean all entrances. This would have taken more time and increased the risk of an accident. \n\n The increased application of salt partially explains the 129.2% (or $155) overage in the cleaning supplies expense account. Management has learned that the overage in this account was also caused by an increase in purchases of mop head replacements, floor cleaner, and paper towels. \n\n After reviewing the December information and learning the causes of the increased expenses, the company determined that no corrective action was necessary going forward. The area received an unusually high level of snowfall that year, which was not something the custodial department manager could control. In fact, the upper-level managers praised the custodial department manager for taking action that was in the best interest of the store and its customers. The managers commented that they had received numerous compliments from customers regarding how easy and safe it was to enter the store compared to other local stores. The manager noted that, despite the increased snowfall, store sales were higher than expected and attributed much of the success to the work of the custodial department. \n\n Discretionary Cost Centers \n\n A discretionary cost center is similar to a cost center, with one distinguishing factor. A discretionary cost center is an organizational segment in which a manager is held responsible for controllable costs when there is not a well-defined relationship between the center’s costs and its services or products. Examples include human resources and accounting departments. Human resources departments often establish policies that affect the entire organization. For instance, while a policy requiring all workers to have annual safety training for fires, injuries, and tornadoes is beneficial to the entire company, it is difficult to evaluate the human resources department manager’s performance in relation to impacting the products or services the company provides. As you might expect, reviewing the financial performance of a discretionary cost center is similar to that of the review of a cost center. \n\n Revenue Centers \n\n A revenue center is an organizational segment in which a manager is held accountable only for revenues. As the name implies, the goal of a revenue center is to generate revenues for the business. In order to accomplish the goal of increasing revenues, the manager of a revenue center would focus on developing specific skillsets of the revenue center’s employees. The reservations group of Southwest Airlines is an example of a segment that may be structured as a revenue center. The employees should be well-trained in providing excellent customer service, handling customer complaints, and converting customer interactions into actual sales. As the financial performance of cost centers and discretionary cost centers is similar, so is the financial performance of a revenue center and a cost center. \n\n Profit Centers \n\n A profit center is an organizational segment in which a manager is responsible for both revenues and costs (such as a Starbucks store location). Of the responsibility centers explored so far, a profit center structure is the most complex because a manager must be well-versed in techniques to increase revenues, decrease expenses, and thereby increase profits while also meeting the strategic goals of the organization. \n\n Let’s return to the Apparel World department store. Figure 9.5 shows an example of what the profit center report might look like for the Apparel World children’s clothing department. \n\n Just as with the cost center, let’s walk through an analysis of the December children’s clothing department profit center report. Overall, the department’s actual profit exceeded budgeted profit by $3,891, or 13.5%, compared to budgeted (or expected) profit. This increase was driven by a total revenue increase over budget by $29,200 or 19.8%. Recall from Building Blocks of Managerial Accounting that variable costs, unlike fixed costs, change in proportion to the level of activity in a business. Therefore, it should be no surprise that the expenses in the children’s clothing department also increased. In fact, the expenses increased $25,309 (or 21.4%) versus the budgeted amount. The revenues of the department increased $29,200, while expenses increased $25,309, yielding an increase in profit of $3,891 over expectations. \n\n The increase in revenue could be further analyzed. Because the store also sells accessories such as belts and socks, the children’s clothing department tracks two revenue sources (also called streams )—clothing and accessories. Management was pleased to learn that clothing revenue exceeded expectations by $30,000, or 20.7%. Given the higher-than-usual level of snowfall in the area, this is an impressive increase, and the company can attribute a portion of the successful month to the employees of the custodial department, who worked extra hard to ensure customers could easily and safely enter the store. \n\n The overall revenue of the department increased by $29,200. Since the clothing department revenue increased by $30,000, the clothing accessories revenue stream must have experienced a decline in revenue. In fact, the accessories revenue dropped by 36.4%. While this is a large percentage, consider the fact that the actual value of revenue decline was relatively minor—only $800 lower (as indicated by the negative amount) than expected. This indicates the employees may not have encouraged customers to also get belts or socks with their clothing purchase. This is an opportunity for the department manager to remind employees to encourage customers to purchase accessories to complement the clothing purchases. Overall, the increase in revenue attained by the children’s clothing department is a highlight for the store. \n\n A review of the department’s expenses shows increases in all expenses, except department manager wages and cost of accessories sold. When reviewing the profit center report, pay special attention to how the differences between the actual and budgeted expenses are calculated in this analysis. In the revenue section, a positive number indicates the revenue exceeded the budgeted amount, which means a favorable financial performance. In the expense section, a positive number indicates the expense exceeded the budgeted amount, which means an unfavorable financial performance. \n\n As with the custodial department manager, the manager of the children’s clothing department is also a salaried employee, so the wages do not change each month—the wages are a fixed cost for the department. Since the clothing accessories revenue declined, the cost of accessories also declined. The accessories expenses were $576 lower than expected. While this appears to be good news for the department, recall that clothing accessories revenue dropped by $800. Therefore, the department profit margin decreased by a net amount of $224 versus expectations ($800 revenue decline and a corresponding expense decrease of $576). \n\n All other actual expenses were over budget, as indicated by the positive numbers. Remember, these are expenses, and in this analysis, they indicate unfavorable financial performance. It probably comes as no surprise that all of the expense overages are a result of the increased sales. Because of the increased sales, more associates were needed to cover each shift, and they worked more hours to cover the longer store hours, which caused wages to go over budget. The substantial increase in clothing revenue also caused the cost of clothing sold to increase proportionately. Similarly, the increased sales drove an increase in equipment/fixture repairs of $735 (or 253.4%) over budget due to repairs to cash registers and clothing racks. Because the store was open longer hours during the holiday season, the utilities expenses also exceeded budget by $275, or 44.4%. \n\n Overall, the Apparel World department store management was pleased with the December financial performance of the children’s clothing department. The department exceeded budgeted sales, which resulted in an increase in department profitability. The review also highlighted an area for improvement in the department—increasing accessory sales—which is easily corrected through additional training. \n\n Notice that the review of the children’s clothing department profit center report discussed differences measured in both dollars and percentages. When analyzing financial information, looking only at dollar values can be misleading. Displaying information as percentages—percentage of an entire amount or percentage change—standardizes the information and facilitates an easier and more accurate comparison, especially when dealing with segments (or companies) with vastly different sizes. \n\n Let’s look at another scenario using Apparel World. The example so far has explored the financial performance review processes for a cost center and a profit center. Now assume that store management wants to compare two different profit centers—children’s clothing and women’s clothing. Figure 9.6 shows the December financial information for the children’s clothing department, and Figure 9.7 shows the financial information for the women’s clothing department. \n\n Comparing the dollar differences in the two departments, notice that the children’s clothing department is a smaller department, as measured by total revenue, than the women’s clothing department. \n\n Now, let’s compare the differences in the two departments by looking at the percentages. The children’s clothing department financial information is shown in Figure 9.8 , and the women’s clothing department financial information is shown in Figure 9.9 . \n\n Does the comparison change when the dollar differences are shown as percentages? Which department was more effective at strengthening the store’s financial position? Which department was more efficient with the December revenue? What other factors might the Apparel World management consider? \n\n Adding the percentages to the financial analysis allows managers to more directly make comparisons, to separate departments in this case. Simply reviewing the dollar differences can be misleading because of size differences between the departments being compared. The Women’s Department added more value ($61,113) to the store’s financial position, while the Children’s Department was more efficient, converting 13.5% (or $0.135) of every dollar of revenue to profit. \n\n Investment Centers \n\n It is important for managers to continually invest in the business. Managers must choose investments that improve the value of the business by improving the customer experience, increasing customer loyalty, and, ultimately, increasing the value of the organization. A limitation of the centers explored so far—cost center, discretionary cost center, revenue center, and profit center—is that these structures do not account for the investments made by the various responsibility center managers. The final responsibility center—investment centers—takes into account and evaluates the investments made by the responsibility center managers. The goal of the investment center structure is to ensure that segment managers choose investments that add value and help the organization achieve its strategic goals. \n\n An investment center is an organizational segment (such as the northern region of Best Buy or the food trucks used in the Why It Matters opening case) in which a manager is accountable for profits (revenues minus expenses) and the invested capital used by the segment. \n\n Concepts In Practice Research and Development at Hershey’s As you know by now, financial statements tell users what has occurred in the past—the statements provide feedback value. Responsibility accounting is no exception—it is a system that measures the financial performance of what has already occurred and provides management with a measure of past events. \n\n Have you ever considered how companies measure the outcome of activities that have not yet occurred? As you’ve learned, many companies invest in research and development activities to determine how to improve existing products and to create entirely new products or processes. \n\n The Hershey Chocolate Company is one company that invests heavily in research and development. Hershey’s has created an Advanced Technology & Foresight Lab, which looks for innovative ways to bring chocolate to the market. \n\n Here are some of the innovative things that Hershey’s has developed: \n\n Sourcemap—an interactive, web-based tool to show consumers where the ingredients in their favorite Hershey’s snack, such as Hershey’s Milk Chocolate with Almonds Bar comes from. There is also a video and short story for each point on the interactive map for more information. \n\n SmartLabel—a scanable label on each Hershey’s product that gives the user up-to-date ingredient, allergen, and other information. \n\n 3D Chocolate Printing—using a 3D printer, Hershey’s has developed an innovative way to create customized chocolate candies. 5 5 Sue Gleiter. “Hershey Company Goes Futuristic with 3-D Printed Chocolates.” PennLive. https://www.pennlive.com/food/index.ssf/2014/12/hersheys_3-d_chocolate.html \n\n Measuring the financial success of innovations such as these is nearly impossible in the short-run. However, in the long-run, investments in product development help companies like Hershey’s increase sales, reduce costs, gain market share, and remain competitive in the marketplace. \n\n There are numerous methods used to evaluate the financial performance of investment centers. When discussing profit centers, we used the segment’s profit/loss stated in dollars. Another method to evaluate segment financial performance involves using the profit margin percentage. \n\n The profit margin percentage is calculated by taking the net profit (or loss) divided by the net sales. This is a useful calculation to measure the organization’s (or segment’s) efficiency at converting revenue into profit (net income). While the dollar value of a segment’s profit/loss is important, the advantage of using a percentage is that percentages allow for more direct comparisons of different-sized segments. \n\n Let’s return to the Apparel World example and look at the profit margin percentage for the children’s and women’s clothing departments. Figure 9.10 shows the December financial information for the children’s clothing department, including the profit margin percentage. \n\n The actual profit margin percentage achieved by the children’s clothing department was 18.5%, calculated by taking the department profit of $32,647 divided by the total revenue of $176,400 ($32,647 / $176,400). The actual profit margin percentage was slightly lower than the expected percentage of 19.5% ($28,756 / $147,200). To determine why the profit margin percentage slipped slightly compared to expectations, management could compare the actual revenue and expenses with the budgeted revenue and expenses using a vertical analysis, as shown in Financial Statement Analysis . Doing so would highlight the fact that the cost of clothing sold as a percentage of clothing revenue increased significantly compared to what was expected. Management would want to explore this further, looking at factors influencing both clothing revenue (sales prices and quantity) and the cost of the clothing (which may have increased). \n\n Figure 9.11 shows the December financial information for the women’s clothing department, including the profit margin percentage. \n\n The actual profit margin percentage of the women’s clothing department was 14.6%, calculated by taking the department profit of $61,113 divided by the total revenue of $417,280 ($61,113 / $417,280). The actual profit margin percentage was significantly lower than the expected percentage of 18.2% ($58,580 / $322,300). As with the children’s clothing department, a vertical analysis indicates the significant decrease from budgeted profit margin percentage was a result of the cost of clothing sold. This would lead management to investigate possible causes that would have influenced the clothing revenue (sales prices and quantity), the cost of the clothing, or both. \n\n Another method used to evaluate investment centers is called return on investment. Return on investment (ROI) is the department or segment’s profit (or loss) divided by the investment base (Net Income / Base). It is a measure of how effective the segment was at generating profit with a given level of investment. Another way to think about ROI is its use as a measure of leverage. That is, the return on investment calculation measures how much profit the segment can realize per dollar invested. \n\n Several points are in order regarding the definition of return on investment. In practice, the numerator (segment profit or loss) may have different names, depending upon the terms used by the organization. Some organizations may call this value net income (or loss) or operating income (or loss). These terms relate to the financial performance of the segment, and each organization decides how best to identify and quantify financial performance. \n\n Another significant point in the definition of return on investment relates to the denominator (investment base). There is no uniform definition of “investment base” within the accounting/finance profession. Some organizations define investment base as operating assets, while others define the investment base as average operating assets. Other organizations use the book value of assets, and still others use the historical or even replacement cost of assets. There are valid arguments for all of these definitions for investment base. It is important not to be confused by these variations but instead to know the definition in a particular context and to use it consistently. For our purposes, the denominator in the return on investment formula will be “investment base,” and the value will be provided. \n\n Finally, you may recall from Long-Term Assets that accountants carefully consider where to place certain costs (either on the balance sheet as assets or on the income statement as expenses). While ROI typically deals with long-lived assets such as buildings and equipment that are charged to the balance sheet, the ROI approach also applies to certain “investments” that are expensed. For instance, advertising costs are expensed. If a segment is considering an advertising campaign, management would assess the effectiveness of the advertising campaign in a similar manner as the traditional ROI analysis using large, capitalized investments. That is, management would want to assess the additional revenue (or profit) derived from the advertising campaign (which would be the numerator in the ROI calculation) compared to the investment or cost of the advertising campaign (which would be the denominator in the ROI calculation). To illustrate, let’s say management was able to identify that an advertising campaign costing $2,500 brought in an additional $500 of profit. This would be a 20% return on investment ($500 / $2,500). \n\n A return on investment analysis of an investment center begins with the same information as an analysis of a profit center. To explore return on investment, let’s return to the December Apparel World profit center information analyzing the children’s and women’s clothing departments. Assume that a smaller store in another location had the following profit for December: \n\n Children’s clothing department: $3,891 \n\n Women’s clothing department: $2,533 \n\n Now assume that each department had an investment base of the following amounts: \n\n Children’s clothing department: $15,000 \n\n Women’s clothing department: $65,000 \n\n To calculate the return on investment (ROI) for each department, divide the segment profit by the segment investment base. The ROI for each department is: \n\n Children’s clothing department: 25.9% ($3,891 / $15,000) \n\n Women’s clothing department: 3.9% ($2,533 / $65,000) \n\n The children’s clothing department contributed the most to the financial position of this Apparel World location ($3,891 vs. $2,533). In addition, the children’s clothing department was able to better leverage every dollar invested into profit. Stated differently, for every dollar invested, the children’s clothing department was able to realize $0.259 of profit while the women’s clothing department realized only $0.039 of profit for every dollar invested. \n\n It is also significant that the children’s clothing department requires a smaller dollar value of investment. This conserves store resources (financial capital) and helps store management prioritize and efficiently allocate future resources. By investing in the children’s clothing department, store management is able to invest a smaller dollar amount while achieving a higher rate of return (profitability) on that investment. \n\n One of the criticisms of the ROI approach is that each segment evaluates potential investments only in relation to the individual segment’s ROI. This may cause the individual segment manager to select only projects or activities that improve the individual segment’s ROI and decline projects that improve the financial position of the overall company. Most often, segment managers are primarily evaluated based on the performance of the segment they manage with only a small portion, if any, of their evaluation based on overall corporate performance. This means that the bonuses of a segment manager are largely dependent on how the segment performs, or in other words, based on the decisions made by that segment manager. A manager may choose to forgo a project or activity because it will lower the segment’s ROI even though the project would benefit the entire company. ROI and the many implications of its use are explained further and demonstrated in Balanced Scorecard and Other Performance Measures . \n\n The final investment center evaluation method, residual income (RI), structures the investment selection process to incentivize segment managers to select projects that benefit the entire company, rather than only the specific segment. \n\n Your Turn Analyzing Historical Success Companies want to be sure the investments they make are generating an acceptable return. Additonally, individual investors want to ensure they are receiving the highest financial return for the money they are investing. \n\n This article published in the New York Times on best investments listed Microsoft as having one of the best investments since 1926 (based on a study by Hendrik Bessembinder). Based on stock market returns to investors, Microsoft ranked third, behind ExxonMobil and Apple . According to the article, “since 1986, it has had an annualized return of 25 percent.” \n\n Other companies in the ranking included familiar company names such as General Electric (ranked #4), Walmart (ranked #10), McDonald’s (#31), and Coca-Cola (#15). \n\n But does historical success ensure future success? General Electric is listed in the article as the 4th highest-ranking company for creating wealth for investors. Conduct internet research to find out the condition of General Electric today. What do you think the future holds for General Electric ? \n\n As the world-wide economy changes, General Electric seems to be struggling to evolve, and this issue potentially leaves them with an uncertain future. \n\n Residual income (RI) establishes a minimum level that all investments must attain in order to be accepted by management. This minimum acceptable level is defined as a dollar value and is applicable to all departments or segments of the business. Residual income is calculated by taking the segment income less the product of the investment value and cost of capital percentage. The formula is: \n\n As with the return on investment calculation, income can be defined as segment operating income (or loss) or segment profit (or loss). Some organizations may use different terms. In RI scenarios, the investment refers to a specific project the segment is considering. Investment, in RI calculations, should not be confused with the total investment base, which was used in the ROI calculation. Finally, the cost of capital, which is covered in Short-Term Decision-Making , refers to the rate at which the company raises (or earns) capital. Essentially, the cost of capital can be considered the same as the interest rate at which the company can borrow funds through a bank loan. By establishing a standard cost of capital rate used by all segments of the company, the company is establishing a minimum investment level that all investment opportunities must achieve. For example, assume a company can borrow funds from a local bank at an interest rate of 10%. The company, then, does not want a segment accepting an investment opportunity that earns anything less than 10%. Therefore, the company will establish a threshold—the cost of capital percentage—that will be used to screen potential investments. At the same time, under the residual income structure, managers of the individual segments (also called responsibility centers) will be incentivized to undertake investments that benefit not only the segment but also the entire company. Recall that the ROI of the children’s clothing department was 25.9% ($3,891 profit / $15,000 investment). Under an ROI analysis, the manager of the children’s clothing department would not accept an investment that earns less than 25.9% because the rate of return would be negatively impacted, even though the company may benefit. Under a residual income structure, managers would accept all investments with a positive value because the investment would exceeded the investment threshold established by the company. \n\n Let’s look at an example. Recall that the children’s clothing department of Apparel World had an investment base of $15,000. Assuming the cost of capital (understood as the rate of a bank loan) to Apparel World is 10%. This is the rate that Apparel World will also set as the rate it expects all responsibility centers to earn. Therefore, in the example, the expected amount of residual value—the profit goal, in a sense—for the children’s clothing department is $1,500 ($15,000 investment base × 10% cost of capital). Management is pleased with the December performance of the children’s clothing department because it earned a profit of $3,891, well in excess of the $1,500 goal. \n\n Now let’s examine how the manager of the children’s clothing department would evaluate a potential investment opportunity. Assume in December the manager had an opportunity to invest to upgrade the store by adding a supervised children’s play area for children to use while parents shopped. The manager believes this enhancement might increase sales because parents could take their time shopping, while knowing their children are safe and having fun. The upgrade would make the customer shopping experience more enjoyable for everyone. \n\n The children’s play area requires an investment of $50,000 and the expected increase in income as a result of the children’s play area is $5,001. Because the Apparel World store has a cost of capital requirement of 10%, the manager would invest in the children’s play area because the residual income on this investment would be positive. To be precise, the residual income is $1. Using the residual income formula, the residual income is $5,001 – ($50,000 × 10%) = $1. \n\n While this is an exaggerated and oversimplified example, it is intended to highlight the fact that, as long as resources (funds) are available to invest, a responsibility manager will (or should) accept projects that have a positive residual value. In this example, the children’s clothing department would be in a better financial position by undertaking this project than if they rejected this project. The department earned $3,891 of profit in December but would have earned, based on the estimates, $3,892 if the department added the children’s play area. \n\n The benefit of a residual income approach is that all investments in all segments of the organization are evaluated using the same approach. Instead of having each segment select only investments that benefit only the segment, the residual income approach guides managers to select investments that benefit the entire organization. \n 9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers \n\n Organizations incur various types of costs using decentralization and responsibility accounting, and they need to determine how the costs relate to particular segments of the organization within the responsibility accounting framework. One way to categorize costs is based on the level of autonomy the organization (or responsibility center manager) has over the costs. Controllable costs are costs that a company or manager can influence. Examples of controllable costs include the wages paid to employees of the company, the cost of training provided to employees, and the cost of maintaining buildings and equipment. As it relates to controllable costs, managers have a fair amount of discretion. While managers may choose to reduce controllable costs like the examples listed, the long-term implications of reducing certain controllable costs must be considered. For example, suppose a manager chooses to reduce the costs of maintaining buildings and equipment. While the manager would achieve the short-term goal of reducing expenses, it is important to also consider the long-term implications of those decisions. Often, deferring routine maintenance costs leads to a greater expense in the long-term because once the building or equipment ultimately needs repairs, the repairs will likely be more extensive, expensive, and time-consuming compared to investments in routine maintenance. \n\n Think It Through The Frequency of Maintenance If you own your own vehicle, you may have been advised (maybe all too often) to have your vehicle maintained through routine oil changes, inspections, and other safety-related checks. With advancements in technology in both car manufacturing and motor oil technology, the recommended mileage intervals between oil changes has increased significantly. If you ask some of your family members how often to change the oil in your vehicle, you might get a wide range of answers—including both time-based and mileage-based recommendations. It is not uncommon to hear that oil should be changed every three months or 3,000 miles. An article from the Edmunds.com website devoted to automobiles suggests automobile manufacturers are extending the recommended intervals between oil changes to up to 15,000 miles. \n\n Do you know what the recommendation is for changing the oil in the vehicle you drive? Why do you think the recommendations have increased from the traditional 3,000 miles to longer intervals? How might a business apply these concepts to the concept of maintaining and upgrading equipment? If you were the accountant for a business, what factors would you recommend management consider when making the decisions on how frequently to maintain equipment and how big of a priority should equipment maintenance be? \n\n The goal of responsibility center accounting is to evaluate managers only on the decisions over which they have control. While many of the costs that managers will encounter are controllable, other costs are uncontrollable and originate from within the organization. Uncontrollable costs are those costs that the organization or manager has little or no ability to influence (in the short-term, at least) and therefore should not be incorporated into the analysis of either the manager or the segment’s performance. Examples of uncontrollable costs include the cost of electricity the company uses, the cost per gallon of fuel for a company’s delivery trucks, and the amount of real estate taxes charged by the municipalities in which the company operates. While there are some long-term ways that companies can influence these costs, the examples listed are generally considered uncontrollable. \n\n One category of uncontrollable costs is allocated costs . These are costs that are often allocated (or charged) to the segments within the organization based on some allocation formula or process, such as the costs of receiving support from corporate headquarters. These costs cannot be controlled by the responsibility center manager and thus should not be considered when that manager is being evaluated. Costs relevant to decision-making and financial performance evaluation will be further explored in Short-Term Decision-Making . \n\n Effects of Decisions on Performance Evaluation of Responsibility Centers \n\n Suppose, as the manager of the maintenance department of a major airline, you become aware of a training session that is available to your mechanics. The disadvantages are that the training will require the mechanics to miss an entire week of work and the associated costs (travel, lodging, training session) are high. The advantage is that, as a result of the training, the time during which the planes are grounded for repairs will significantly decrease. What factors would influence your decision regarding whether or not to send mechanics to school? Considering the fact that each mechanic would miss an entire week of work, what factors would you consider in determining how many mechanics to send? Do these factors align with or conflict with what is best for the company or you as the department manager? Is there a way to quantify the investment in the training compared to the benefit of quicker repairs for the airplanes? \n\n Scenarios such as this are common for managers of the various responsibility centers—cost, discretionary cost, revenue, profit, and investment centers. Managers must be well-versed at using both financial and nonfinancial information to make decisions such as these in order to do what is best for the organization. \n\n Ethical Considerations Pro-Stakeholder Culture Opens Business Opportunities The use of pro-stakeholder decision-making by managers in their responsibility centers allows managers to determine alternatives that are both profitable and follow stakeholders’ ethics-related demands. In an essay in Business Horizons , Michael Hitt and Jamie Collins explain that companies with a pro-stakeholder culture should better understand the multiple ethical demands of those stakeholders. They also argue that this understanding should “provide these firms with an advantage in recognizing economic opportunities associated with such concerns.” 6 The identification of these opportunities can make a manager’s decisions more profitable in the long run. 6 Michael Hitt and Jamie Collins “Business Ethics, Strategic Decision Making, and Firm Performance.” Business Horizons 50, no. 5 (February 2007): 353–357. \n\n Hitt and Collins go on to argue that “as products and services may be developed in response to consumers’ desires, stakeholders’ ethical expectations can, in fact, represent latent signals on emerging economic opportunities.” 7 Providing managers the ability to identify alternatives based upon stakeholders’ desires and demands gives them a broader decision-making platform that allows for decisions that are in the best interest of the organization. 7 Michael Hitt and Jamie Collins “Business Ethics, Strategic Decision Making, and Firm Performance.” Business Horizons 50, no. 5 (February 2007): 353–357. \n\n Often one of the most challenging decisions a manager must make relates to transfer pricing , which is the pricing process put into place when one segment of a business “sells” goods to another segment of the same business. In order to understand the significance of transfer pricing, recall that the primary goal of a responsibility center manager is to manage costs and make decisions that contribute to the success of the company. In addition, often the financial performance of the segment impacts the manager’s compensation, through bonuses and raises, which are likely tied to the financial performance of the segment. Therefore, the decisions made by the manager will affect both the manager and the company. \n\n Application of Transfer Pricing \n\n Transfer pricing can affect goal congruence —alignment between the goals of the segment or responsibility center, or even an individual manager, with the strategic goals of the organization. Recall what you’ve learned regarding segments of the business. Often, segments will be arranged by the type of product produced or service offered. Segments often sell products to external customers. For example, assume a soft drink company has a segment—called the blending department—dedicated to producing various types of soft drinks. The company may have an external customer to which it sells unique soft drink flavors that the customer will bottle under a different brand name (perhaps a store brand like Kroger or Meijer). The segment may also produce soft drinks for another segment within its own company—the bottling department, for example—for further processing and ultimate sale to external customers. When the internal transfer occurs between the blending segment and the bottling segment, the transaction will be structured as a sale for the blending segment and as a purchase for the bottling department. To facilitate the transaction, the company will establish a transfer price, even though the transaction is internal because each segment is responsible for its own profits and costs. \n\n Figure 9.12 shows a graphical representation of the transfer pricing structure for the soft drink company used in the example. \n\n Notice that the blending department has two categories of customers—external and internal. External customers purchase the soft drink mixtures and bottle the drinks under a different label, such as a store brand. Internally, the blending department “sells” the soft drink mixtures to the bottling department. Notice the “sale” by the blending department (a positive amount) and the “purchase” by the bottling department (a negative amount) net out to zero. This transaction does not impact the overall financial performance of the organization and allows the responsibility center managers to analyze the financial performance of the segment just as if these were transactions involving outside entities. \n\n What issues might this scenario cause as it relates to goal congruence—that is, meeting the goals of the corporation as a whole as well as meeting the goals of the individual managers? \n\n In situations where the selling division, in this case the blending division, has excess capacity—meaning they can produce more than they currently sell—and ignoring goal congruence issues, the selling division would sell its products internally for variable cost. If there is no excess capacity, though, the opportunity cost of the contribution margin given up by taking internal sales instead of external sales would need to be considered. Let’s look at each of these general situations individually. \n\n In the case of excess capacity, the selling division has the ability to produce the goods to sell internally with only variable costs increasing. Thus, it seems logical to make transfer price the same as the variable costs—but is it? Reflecting back on the concept of responsibility centers, the idea is to allow management to have decision-making authority and to evaluate and reward management based on how well they make decisions that lead to increased profitability for their segment. These managers are often rewarded with bonuses or other forms of compensation based on how well they reach certain profitability measures. Does selling goods at variable cost increase the profitability for the selling division? The answer, of course, is no. Thus, why would a manager, who is rewarded based on profitability, sell goods at variable cost? Obviously, the manager would prefer not to sell at variable cost and would rather sell the goods at some amount above variable cost and thus contribute to the segment’s profitability. What should the transfer price be? There are various options for choosing a transfer price. \n\n Concepts In Practice Transfer Pricing with Overseas Segments An inherent assumption in transfer pricing is that the divisions of a company are located in the same country. While implementing a transfer pricing framework can be complex for a business located entirely in the United States, transfer pricing becomes even more complex when any of the divisions are located outside of the United States. \n\n Companies with overseas transactions involving transfer pricing must pay particular attention to ensure compliance with the tax, foreign currency exchange rate fluctuations, and other regulations in the countries in which they operate. \n\n This can be expensive and difficult for companies to manage. While many firms use their own employees to manage the process, the Big Four accounting firms, for example, offer expertise in transfer pricing setup and regulatory compliance. This short video from Deloitte on transfer pricing provides more information about this valuable service that accountants provide. \n\n Available Transfer Pricing Approaches \n\n There are three primary transfer pricing approaches: market-based prices, cost-based prices, or negotiated prices. \n\n Market Price Approach \n\n With the market price approach , the transfer price paid by the purchaser is the price the seller would use for an outside customer. Market-based prices are consistent with the responsibility accounting concepts of profit and investment centers, as managers of these units are evaluated based on purchasing and selling goods and services at market prices. Market-based transfer pricing is very common in a situation in which the seller is operating at full capacity. \n\n The benefit of using a market price approach is that the company will need to stay familiar with market prices. This will likely occur naturally because the company will also have outside sales. A potential disadvantage of this approach is that conflicts might arise when there are discrepancies between the current market price and the market price the company sets for transfer prices. Firms should decide at what point and how frequently to update the transfer prices used in a market approach. \n\n For example, assume a company adopts a market approach for transfer prices. As time goes by, the market price will likely change—it will either increase or decrease. When this occurs, the firm must decide if and when to update transfer prices. If current market prices are higher than the market price the company uses, the selling division will be happy because the price earned for intersegment (transfer) sales will increase while inputs (costs) to provide the goods or services remain the same. An increase in the transfer price will, in turn, increase the profit margins of the selling division. The opposite is true for the purchasing division. If the market transfer price increases to match the current market price, the costs (cost of goods sold, in particular) will increase. Without a corresponding increase in the prices charged to its customers or an offset through cost reductions, the profit margins of the purchasing division will decrease. This situation could cause conflict between divisions within same company, an unenviable situation for management as one manager is pleased with the transfer price situation and the other is not. Both managers desire to improve the profits of their respective divisions, but in this situation, the purchasing division may feel they are giving up profits that are then being realized by the selling division due the increase in the market price of the goods and the use of a market-based transfer price. \n\n Cost Approach \n\n When the transfer price uses a cost approach , the price may be based on either total variable cost, full cost, or a cost-plus scenario. In the variable cost scenario, as mentioned previously, the transfer of the goods would take place at the total of all variable costs incurred to produce the product. In a full-cost scenario, the goods would be transferred at the variable cost plus the fixed cost per unit associated with making that product. With a cost-plus transfer price, the goods would be transferred at either the variable cost or the full-cost plus a predetermined markup percentage. For example, assume the variable cost to produce a product is $10 and the full cost is $12. If the company uses a cost-plus methodology to calculate the transfer price with a 30% mark-up, the transfer price would be $13 ($10 × 130%) based on just the variable cost or $15.60 ($12 × 130%) based on the full cost. When using the full cost as a basis for applying markup, it is important to understand that the cost structure may include costs that are irrelevant to establishing a transfer price (for example, costs unrelated to producing the actual product to be transferred, such as the fixed cost of the plant supervisor’s salary, which will exist whether the product is transferred internally or externally), which may unnecessarily influence decisions. \n\n The benefit of using a cost approach is that the company will invest effort into determining the actual costs involved in making a product or providing another service. The selling division should be able to justify to the purchasing division the cost that will be charged, which likely includes a profit margin, based on what the division would earn on a sale to an outside customer. At the same time, a deeper understanding of what drives the costs within a division provides an opportunity to identify activities that add unnecessary costs. Companies can, in turn, work to increase efficiency and eliminate unnecessary activity and bring down the cost. In essence, the selling division has to justify the costs it is charging the purchasing division. \n\n Negotiated Price Approach \n\n Somewhere in between a transfer price based on cost and one based on market is a negotiated price approach in which the company allows the buying segment and the selling segment to negotiate the transfer price. This is common in situations in which there is no external market. When an external price exists and is used as a starting point for establishing the transfer price, the organization must be aware of differences in specific costs between the source of the external price and its own organization. For example, a price from an external source may include a higher profit margin than the profit margin targeted by a company pursuing a cost leadership strategy. In this case, the external price should be reduced to account for such differences. \n\n However, one disadvantage of using a negotiated price system is the possibility of creating a situation in which competition exists between a department and an outside vendor (as occurs when it is cheaper for a department to purchase from an outside vendor rather than another department in the organization) or, worse yet, between departments of the same organization. It is paramount that, when selecting a transfer pricing methodology, the goals of the particular departments involved align with the overall strategic goals of the organization. A transfer pricing structure is not intended to facilitate competition between departments within the same company. Rather, a transfer pricing system should be viewed as a tool to help the company remain competitive in the marketplace and improve a company’s overall profit margin. \n\n Other Transfer Pricing Issues \n\n The three approaches to transfer pricing assume that the selling department has excess capacity to produce additional products to sell internally. What happens if the selling department does not have excess capacity—in other words, if the selling department can sell all that it produces to external customers? If an internal department wants to purchase goods from the selling department, what would be an appropriate selling price? In this case, the transfer price must take into consideration the opportunity cost of the contribution margin that would be lost from having to forego external sales in order to meet internal sales. \n\n Suppose in the previous example that the blending department is at full capacity but the bottling department wants to purchase some of its soft drink blends internally. Assume the variable cost to produce one unit of soft drink is $10, the fixed cost per unit is $2, and the market price for selling one unit is $18. What would be an appropriate transfer price in this situation? Since the blending department does not have the capacity to meet external sales plus internal sales, in order to accept the internal sales order, the blending department would have to lose sales to external customers. The contribution margin per unit is $8 ($18 − $10). Thus, $8 per unit would be given up for each external unit that is sold internally. \n\n Looking only at costs, the blending department would be indifferent between an external sale of $18 and an internal sale of $18 ($10 variable cost + $8 contribution margin). Obviously, there are other issues that need to be considered in these situations, such as the effect on external customers if demand cannot be met. Overall, if there is no excess capacity, the transfer price should take into consideration the opportunity cost lost from taking internal sales over external sales. \n\n In addition to the possibility of losing opportunity costs, there are additional transfer pricing issues. Recall that decentralized organizations delegate decision-making authority throughout the organization. A well-designed transfer pricing policy can contribute not only to the segment manager’s profits but to overall corporate profits in situations where the transfer price is lower than the external price. However, when a transfer pricing system is used to facilitate transactions between departments, an ill-designed policy is likely to lead to disputes between departments. It is possible the departments view each other as competition rather than strategic partners. When this occurs, it is important for upper-level management to establish a process that allows managers to resolve disagreements in a way that aligns with organizational, rather than departmental, goals. \n\n Transfer pricing systems become even more complicated when departments are located in different countries. The transfer price in an international setting must also account for differences in currencies and fluctuating exchange rate as well as differences in regulations such as tariffs and duties, taxes, and other regulations. \n\n Transfer Pricing Example \n\n Regal Paper has two divisions. The Paper Division produces copy paper, wrapping paper, and paper used on the outside of cardboard displays placed in grocery, office, and department stores. The Box Division produces cardboard boxes sold at Christmas, cardboard boxes purchased by manufacturers for packaging their goods, and cardboard displays for stores, particularly seasonal displays. Both divisions are profit centers, and each manager is evaluated and rewarded based on his division’s profitability. The Box Division has approached the Paper Division to buy paper needed to cover cardboard displays that have been ordered by several major snack food manufacturers for the upcoming Superbowl game. The Box Division has been buying the display coverings from an external seller for $12.50 per unit. Currently, the Paper Division has excess capacity and can fill the order for the 500,000 display coverings that the Box Division is requesting. \n\n The cost to the Paper Division to produce one display covering is as follows: \n\n What would be the transfer price per unit under each of the following scenarios? \n\n Market-based transfer price. This transfer price is the same as the selling price to external customers, which is $12. \n\n Cost-based transfer price. This transfer price is the same as the variable costs per unit, which is $8. \n\n Full-cost–based transfer price. This transfer price is the same as the variable costs plus the fixed cost per unit, which is $9. \n\n Cost plus assuming 20% mark-up. This marks up the cost-based transfer price by 20%, which is $8 × 120%, or $9.60. \n\n Full-cost plus assuming 20% mark-up. This marks up the full-cost–based transfer price by 20%, which is $9 × 120%, or $10.80. \n\n Range of negotiated transfer price. The negotiated transfer price should be between the lowest and highest possible prices: $8–12 \n\n What if Paper had no excess capacity? If the Paper Division had no excess capacity, the transfer price would be the cost plus the contribution margin, which is $8 + $4, or $12. \n\n Which transfer price is best? If there is excess capacity, then typically a negotiated transfer price is best, as it allows the managers who are evaluated on that decision to have input into the decision and does not take away their autonomy. Table 9.1 shows the per-unit effect on income of each of the transfer pricing options on each division. Remember, the effects provided here cannot necessarily be generalized, as there are two critical factors: whether or not the selling department is at capacity and the price at which the purchasing department could buy the goods externally, which in this case is $0.50 more per unit than the market price of the paper being sold by the Paper Division. \n\n Per-Unit Effect on Division Income of Various Transfer Pricing Methodologies \n\n Transfer Pricing Method \n\n Paper Division \n\n Box Division \n\n Market \n\n $4 per unit increase in income ($12 SP − $8 VC) \n\n $0.50 per unit increase in income ($12.50 − $12 SP) \n\n Cost \n\n $0 per unit increase in income ($8 SP − $8 VC) \n\n $4.50 per unit increase in income ($12.50 − $8) \n\n Full-cost \n\n $1 per unit increase in income ($9 SP − $8 VC) \n\n $3.50 per unit increase in income ($12.50 − $9) \n\n Cost-Plus (20%) \n\n $1.60 per unit increase in income ($9.60 SP − $8 VC) \n\n $2.90 per unit increase in income ($12.50 − $9.60) \n\n Full-cost Plus (20%) \n\n $2.80 per unit increase in income ($10.80 SP − $8VC) \n\n $1.70 per unit increase in income ($12.50 − $10.80) \n\n Negotiated ($0 − $12) \n\n Increase to income between $0 and $4 per unit \n\n Increase to income between $0.50 and $4.50 \n\n No Excess Capacity \n\n $4 per unit increase in income ($12 SP − $8 VC) \n\n $0.50 per unit increase in income ($12.50 − $12 SP) \n\n SP = selling price; VC = variable cost \n\n Table 9.1 \n\n As you can see, the transfer price can significantly affect the profitability of the division. It is easy to see which transfer prices most benefit the seller and which most benefit the buyer. Thus, as previously mentioned, a negotiated transfer price is often the best resolution to determining a transfer price. \n\n Think It Through Comparing Transfer Pricing and Outsourcing Assume you are the President of a manufacturing firm that has a division that transfers products to other divisions within the company. The other divisions have recently complained that the transfer price charged to the departments has increased significantly over the past several quarters. They are frustrated because performance evaluations and bonuses are linked to the profitability of their respective departments. \n\n During a recent management meeting, a cost accountant suggests the company can solve this issue by transferring production to another supplier that has a lower cost of production due to lower labor costs. In addition to solving the conflict between departments, the company’s overall profitability will increase because of the substantial cost savings. \n\n Evaluate this scenario and explain how you would respond as the company’s President. Consider the perspectives of various stakeholders in this situation. "}}},{"rowIdx":88,"cells":{"bname":{"kind":"string","value":"business_law_i_essentials"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 10.1 Administrative Law 10.2 Regulatory Agencies Introduction \n\n Learning Outcome Define the role of administrative bodies and regulation in the governmental rulemaking process. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":3,"ans_text":"Congress."},"bloom":null,"hl_context":"<hl> Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government . <hl> The executive branch of government of the United States is headed by the president of the United States . Administrative agencies are created to enforce and administer laws , and the executive branch was created to oversee administrative agencies . Administrative agencies conduct exams and investigations of the entities they regulate . As a result of being part of the executive branch of government , the leaders of administrative agencies are generally appointed by the executive branch .","hl_sentences":"Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government .","question":{"cloze_format":"___ is valid defense under Title VII.","normal_format":"Which of the following is valid defense under Title VII?","question_choices":["The president.","The judicial branch.","The Constitution.","Congress."],"question_id":"fs-212325318356","question_text":"Administrative agencies are created by:"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"c"},"bloom":null,"hl_context":"<hl> One well-known federal agency is the Food and Drug Administration ( FDA ) . <hl> The FDA was created to protect the public ’ s health . The agency ’ s responsibilities are very broad . The agency fulfills its role by ensuring the safety and effectiveness of drugs consumed by people and animals , biological products , medical devices , food , and cosmetics . Specifically , the FDA regulates the things that the public consumes , including supplements , infant formula , bottled water , food additives , eggs , some meat , and other food products . The FDA also regulates biological items and medical devices , including vaccines , cellular therapy products , surgical implants , and dental devices . This federal agency began in 1906 with the passing of the Pure Food and Drugs Act .","hl_sentences":"One well-known federal agency is the Food and Drug Administration ( FDA ) .","question":{"cloze_format":"The FDA stands for ___ .","normal_format":"What does the FDA stand for?","question_choices":["The First Drug Administration.","The Federal Drug Administration.","The Food and Drug Administration.","The Food and Diet Administration."],"question_id":"fs-212318356","question_text":"The FDA stands for:"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"The President."},"bloom":null,"hl_context":"Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government . <hl> The executive branch of government of the United States is headed by the president of the United States . <hl> Administrative agencies are created to enforce and administer laws , and the executive branch was created to oversee administrative agencies . Administrative agencies conduct exams and investigations of the entities they regulate . <hl> As a result of being part of the executive branch of government , the leaders of administrative agencies are generally appointed by the executive branch . <hl>","hl_sentences":"The executive branch of government of the United States is headed by the president of the United States . As a result of being part of the executive branch of government , the leaders of administrative agencies are generally appointed by the executive branch .","question":{"cloze_format":"___ appoints leaders to run administrative agencies.","normal_format":"Who appoints leaders to run administrative agencies?","question_choices":["The President.","Congress.","The judges.","None of these are correct."],"question_id":"fs-2123253183560","question_text":"Who appoints leaders to run administrative agencies?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"d"},"bloom":null,"hl_context":"The power of administrative agencies comes from the executive branch of the government . Congress passes laws to carry out specific directives . The passing of these laws often creates a need for a government agency that will implement and carry out these laws . The government is not able to perform the work itself or manage the employees who will do the work . Instead , it creates agencies to do this . <hl> Assigning this authority to agencies is called delegation . <hl> The agencies have focus and expertise in their specific area of authority . However , it is important to note that Congress gives these agencies just enough power to fulfill their responsibilities .","hl_sentences":"Assigning this authority to agencies is called delegation .","question":{"cloze_format":"The process of assigning authority to administrative agencies is called ___ .","normal_format":"What is called the process of assigning authority to administrative agencies?","question_choices":["An assignment.","A directive.","A passing.","A delegation."],"question_id":"fs-21232538356","question_text":"The process of assigning authority to administrative agencies is called:"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"c"},"bloom":null,"hl_context":"The FTC is a well-known agency and is organized into bureaus . Each bureau is focused on an agency goal . The three bureaus are consumer protection , competition , and economics . The Bureau of Consumer Protection focuses on unfair and deceptive business practices by encouraging consumers to voice complaints , investigate , and file lawsuits against companies . It also develops rules to maintain fair practices and educates consumers and businesses about rights and responsibilities . The Bureau of Competition focuses on antitrust laws and , by doing so , supports lower prices and choices for the consumer . <hl> And , lastly , the Bureau of Economics concentrates on consumer protection investigation , rulemaking , and the economic impact of government regulations on businesses and consumers . <hl>","hl_sentences":"And , lastly , the Bureau of Economics concentrates on consumer protection investigation , rulemaking , and the economic impact of government regulations on businesses and consumers .","question":{"cloze_format":"The Bureau of Economics concentrates on all but the ___ .","normal_format":"Which of the following the Bureau of Economics does NOT concentrate on?","question_choices":["Consumer protection investigation.","Rulemaking.","Lower prices for consumers.","Economic impact of government regulation."],"question_id":"fs-212325356","question_text":"The Bureau of Economics concentrates on all but the following:"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"Congress.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government . <hl> The executive branch of government of the United States is headed by the president of the United States . Administrative agencies are created to enforce and administer laws , and the executive branch was created to oversee administrative agencies . Administrative agencies conduct exams and investigations of the entities they regulate . As a result of being part of the executive branch of government , the leaders of administrative agencies are generally appointed by the executive branch .\",\n \"hl_sentences\": \"Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government .\",\n \"question\": {\n \"cloze_format\": \"___ is valid defense under Title VII.\",\n \"normal_format\": \"Which of the following is valid defense under Title VII?\",\n \"question_choices\": [\n \"The president.\",\n \"The judicial branch.\",\n \"The Constitution.\",\n \"Congress.\"\n ],\n \"question_id\": \"fs-212325318356\",\n \"question_text\": \"Administrative agencies are created by:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"c\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> One well-known federal agency is the Food and Drug Administration ( FDA ) . <hl> The FDA was created to protect the public ’ s health . The agency ’ s responsibilities are very broad . The agency fulfills its role by ensuring the safety and effectiveness of drugs consumed by people and animals , biological products , medical devices , food , and cosmetics . Specifically , the FDA regulates the things that the public consumes , including supplements , infant formula , bottled water , food additives , eggs , some meat , and other food products . The FDA also regulates biological items and medical devices , including vaccines , cellular therapy products , surgical implants , and dental devices . This federal agency began in 1906 with the passing of the Pure Food and Drugs Act .\",\n \"hl_sentences\": \"One well-known federal agency is the Food and Drug Administration ( FDA ) .\",\n \"question\": {\n \"cloze_format\": \"The FDA stands for ___ .\",\n \"normal_format\": \"What does the FDA stand for?\",\n \"question_choices\": [\n \"The First Drug Administration.\",\n \"The Federal Drug Administration.\",\n \"The Food and Drug Administration.\",\n \"The Food and Diet Administration.\"\n ],\n \"question_id\": \"fs-212318356\",\n \"question_text\": \"The FDA stands for:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"The President.\"\n },\n \"bloom\": null,\n \"hl_context\": \"Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government . <hl> The executive branch of government of the United States is headed by the president of the United States . <hl> Administrative agencies are created to enforce and administer laws , and the executive branch was created to oversee administrative agencies . Administrative agencies conduct exams and investigations of the entities they regulate . <hl> As a result of being part of the executive branch of government , the leaders of administrative agencies are generally appointed by the executive branch . <hl>\",\n \"hl_sentences\": \"The executive branch of government of the United States is headed by the president of the United States . As a result of being part of the executive branch of government , the leaders of administrative agencies are generally appointed by the executive branch .\",\n \"question\": {\n \"cloze_format\": \"___ appoints leaders to run administrative agencies.\",\n \"normal_format\": \"Who appoints leaders to run administrative agencies?\",\n \"question_choices\": [\n \"The President.\",\n \"Congress.\",\n \"The judges.\",\n \"None of these are correct.\"\n ],\n \"question_id\": \"fs-2123253183560\",\n \"question_text\": \"Who appoints leaders to run administrative agencies?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"d\"\n },\n \"bloom\": null,\n \"hl_context\": \"The power of administrative agencies comes from the executive branch of the government . Congress passes laws to carry out specific directives . The passing of these laws often creates a need for a government agency that will implement and carry out these laws . The government is not able to perform the work itself or manage the employees who will do the work . Instead , it creates agencies to do this . <hl> Assigning this authority to agencies is called delegation . <hl> The agencies have focus and expertise in their specific area of authority . However , it is important to note that Congress gives these agencies just enough power to fulfill their responsibilities .\",\n \"hl_sentences\": \"Assigning this authority to agencies is called delegation .\",\n \"question\": {\n \"cloze_format\": \"The process of assigning authority to administrative agencies is called ___ .\",\n \"normal_format\": \"What is called the process of assigning authority to administrative agencies?\",\n \"question_choices\": [\n \"An assignment.\",\n \"A directive.\",\n \"A passing.\",\n \"A delegation.\"\n ],\n \"question_id\": \"fs-21232538356\",\n \"question_text\": \"The process of assigning authority to administrative agencies is called:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"c\"\n },\n \"bloom\": null,\n \"hl_context\": \"The FTC is a well-known agency and is organized into bureaus . Each bureau is focused on an agency goal . The three bureaus are consumer protection , competition , and economics . The Bureau of Consumer Protection focuses on unfair and deceptive business practices by encouraging consumers to voice complaints , investigate , and file lawsuits against companies . It also develops rules to maintain fair practices and educates consumers and businesses about rights and responsibilities . The Bureau of Competition focuses on antitrust laws and , by doing so , supports lower prices and choices for the consumer . <hl> And , lastly , the Bureau of Economics concentrates on consumer protection investigation , rulemaking , and the economic impact of government regulations on businesses and consumers . <hl>\",\n \"hl_sentences\": \"And , lastly , the Bureau of Economics concentrates on consumer protection investigation , rulemaking , and the economic impact of government regulations on businesses and consumers .\",\n \"question\": {\n \"cloze_format\": \"The Bureau of Economics concentrates on all but the ___ .\",\n \"normal_format\": \"Which of the following the Bureau of Economics does NOT concentrate on?\",\n \"question_choices\": [\n \"Consumer protection investigation.\",\n \"Rulemaking.\",\n \"Lower prices for consumers.\",\n \"Economic impact of government regulation.\"\n ],\n \"question_id\": \"fs-212325356\",\n \"question_text\": \"The Bureau of Economics concentrates on all but the following:\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":10,"string":"10"},"chapter_text":{"kind":"string","value":" 10.1 Administrative Law \n\n Administrative law is also referred to as regulatory and public law . It is the law that is related to administrative agencies. Administrative agencies are established by statutes and governed by rules, regulations and orders, court decisions, judicial orders, and decisions. \n\n Agencies are created by federal or state governments to carry out certain goals or purposes. Federal agencies are created by an act of Congress. Congress writes out a law called an organic statute that lays out the purpose and structure of the agency. The agency is charged with carrying out that purpose, as described by Congress. Organic statutes are utilized to create administrative agencies, as well as to define their responsibilities and authority. \n\n Industrialization \n\n Administrative agencies have been around almost since the founding of the United States. However, industrialization had a big impact on the development of administrative laws. As people moved from farms and rural areas to cities to find work and raise families, the economy changed. It became more complex. As a result of this economic change, the government saw a need to expand its regulation to protect and support the public. In the 20th century, the number of agencies expanded very quickly with the addition of the Food and Drug Administration (FDA) to regulate food and medication, the Federal Trade Commission (FTC) to regulate trade, and the Federal Reserve System (FRS) to regulate banks. These are just a few of the agencies created to regulate industries. Ultimately, this expansion occurred in response to the complexity of the economy. \n\n Everyday Impact \n\n Administrative law impacts the public on a daily basis. Administrative law is basically the delegated power granted to administrative agencies to carry out specific functions. Government agencies endeavor to protect the rights of citizens, corporations, and any other entity through administrative laws. Administrative agencies were developed to protect consumers and the community. As a result, they are present in all aspects of life, including medicine, food, environment, and trade. \n\n One well-known federal agency is the Food and Drug Administration (FDA). The FDA was created to protect the public’s health. The agency’s responsibilities are very broad. The agency fulfills its role by ensuring the safety and effectiveness of drugs consumed by people and animals, biological products, medical devices, food, and cosmetics. Specifically, the FDA regulates the things that the public consumes, including supplements, infant formula, bottled water, food additives, eggs, some meat, and other food products. The FDA also regulates biological items and medical devices, including vaccines, cellular therapy products, surgical implants, and dental devices. This federal agency began in 1906 with the passing of the Pure Food and Drugs Act. \n\n EpiPens are automatic injection devices that deliver lifesaving medication that can save an individual in the event of exposure to an allergen, like a bee sting or peanuts. The United States faced a shortage of EpiPens, so in 2018, the FDA took action to address this issue. The FDA approved the extension of EpiPen expiration dates for four months on specific lots of the EpiPen. This extension impacted both the public and the organization that produces EpiPens. In the same year, the FDA approved the first generic EpiPen. The new generic version will be produced by a pharmaceutical company that has not previously produced the EpiPen. These two actions impact consumers by increasing the supply of lifesaving EpiPens. \n\n Another well-known agency is the Federal Trade Commission (FTC). The FTC was formed in 1914 when President Woodrow Wilson signed the Federal Trade Commission Act into law. The goal of the agency is to protect the consumer, encourage business competition, and further the interests of consumers by encouraging innovation. The FTC works within the United States as well as internationally to protect consumers and encourage competition. The agency fulfills this role by developing policies, partnering with law enforcement to ensure consumer protection, and helping to ensure that markets are open and free. For instance, management and enforcement of the Do Not Call List is part of the FTC’s consumer protection goals. \n\n The FTC protects consumers from unfair or misleading practices. Phone scams are a common issue. Scammers go to great lengths to trick the public into donating to false charities, providing personal information, or giving access to financial information. The FTC is aware of these issues and has put rules in place to punish scammers and educate the public. The FTC created a phone scammer reporting process to help collect information about scammers so that they can be prosecuted. The agency also collects information about scammers and creates educational materials for the public. These materials are designed to help consumers identify possible phone scammers, avoid their tactics, and report their activities. \n\n A complete list of U.S. government agencies can be found at https://www.usa.gov/federal-agencies/a . \n 10.2 Regulatory Agencies \n\n The power of administrative agencies comes from the executive branch of the government. Congress passes laws to carry out specific directives . The passing of these laws often creates a need for a government agency that will implement and carry out these laws. The government is not able to perform the work itself or manage the employees who will do the work. Instead, it creates agencies to do this. Assigning this authority to agencies is called delegation . The agencies have focus and expertise in their specific area of authority. However, it is important to note that Congress gives these agencies just enough power to fulfill their responsibilities. \n\n Although administrative agencies are created by Congress, most administrative agencies are part of the executive branch of the government. The executive branch of government of the United States is headed by the president of the United States. Administrative agencies are created to enforce and administer laws, and the executive branch was created to oversee administrative agencies. Administrative agencies conduct exams and investigations of the entities they regulate. As a result of being part of the executive branch of government, the leaders of administrative agencies are generally appointed by the executive branch. \n\n Administrative agencies also have responsibilities that mirror the responsibilities of the judicial branch of government. Administrative law judges (ALJ) have two primary duties. First, they oversee procedural aspects, like depositions of witnesses related to a case. They have the ability to review rules and statutes and review decisions related to their agencies. They also determine the facts and then make a judgment related to whether or not the agency’s rules were broken. They act like a trial judge in a court, but their jurisdiction is limited to evaluating if rules established by certain government agencies were violated. They can award money, other benefits, and punish those found guilty of violating the rules. \n\n Federal Agencies \n\n Well-known federal agencies include the Federal Bureau of Investigations (FBI), Environmental Protection Agency (EPA), Food and Drug Administration (FDA), Federal Trade Commission (FTC), Federal Election Commission (FEC), and the National Labor Relations Board (NLRB). These agencies were created to serve specific purposes. For instance, the FBI was created to investigate federal crimes. A federal crime is one that violates federal criminal law, rather than a state’s criminal law. The EPA was created to combine federal functions that were instituted protect the environment. The NLRB was created to carry out the National Labor Relations Act of 1935. \n\n The goal of federal agencies is to protect the public. The EPA was created in response to concerns about the dumping of toxic chemicals in waterways and about air pollution. It began when the Cuyahoga River in Ohio burst into flames without warning. President Richard Nixon presented a plan to reduce pollution from cars, end the dumping of pollutants into waterways, tax businesses for some environmentally unfriendly practices, and reduce pollution in other ways. The EPA was created by Congress in response to these environmental concerns and President Richard Nixon’s plan. It is given the authority and responsibility to protect the environment from businesses, so that the people can enjoy a clean and safe environment. \n\n As mentioned in the previous section, the Federal Trade Commission (FTC) was created to protect the consumer. It investigates and addresses activities that limit competition between businesses. The organization enforces antitrust laws that prevent one organization from restraining competition or seeking to maintain full control over a market. In December of 2006, the FTC ruled on the merger of America Online, Inc. (AOL) and Time Warner, Inc. The FTC decided that the joining of these two companies would limit the ability of other organizations to compete in the cable internet marketplace. The FTC ordered the merged company, AOL Time Warner, to do certain things that permitted competitors to engage, including opening its system to competitors’ internet services and not interfering with the transmission signal being passed through the system. Doing so prevented the large company from shutting out its competitors. These are just a few examples of administrative agencies that were created to protect the community from business activities that could negatively impact the environment or the consumer. \n\n Agency Structure \n\n Administrative agencies are made up of experts, and they are trusted by Congress to identify the agency structure that best serves their specific goals. Thus, each agency is structured differently. \n\n The FTC is a well-known agency and is organized into bureaus. Each bureau is focused on an agency goal. The three bureaus are consumer protection, competition, and economics. The Bureau of Consumer Protection focuses on unfair and deceptive business practices by encouraging consumers to voice complaints, investigate, and file lawsuits against companies. It also develops rules to maintain fair practices and educates consumers and businesses about rights and responsibilities. The Bureau of Competition focuses on antitrust laws and, by doing so, supports lower prices and choices for the consumer. And, lastly, the Bureau of Economics concentrates on consumer protection investigation, rulemaking, and the economic impact of government regulations on businesses and consumers. \n\n Administrative Procedure Act (APA) \n\n These agencies are not unrestrained in their operations. First, there are due process requirements created in the Constitution. Rules must be reasonable and based on facts. Second, rules cannot violate anyone’s constitutional rights or civil liberties. Third, there must be an opportunity for the public to voice its support, or lack of support, for a rule. In 1946, the Administrative Procedure Act (APA) was enacted. Under the APA, agencies must follow certain procedures to make their rules enforceable statutes. The Act set up a full system for the execution of administrative law by administrative agencies for the federal government. Although agencies have power, government agencies must still act within the structures in place, including the Constitution, span of authority, statutory limitations, and other restrictions. The APA outlines roles, powers, and procedures of agencies. It organizes administrative functions into rulemaking and adjudication. "}}},{"rowIdx":89,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 31.1 Nutritional Requirements of Plants 31.2 The Soil 31.3 Nutritional Adaptations of Plants Introduction Cucurbitaceae is a family of plants first cultivated in Mesoamerica, although several species are native to North America. The family includes many edible species, such as squash and pumpkin, as well as inedible gourds. In order to grow and develop into mature, fruit-bearing plants, many requirements must be met and events must be coordinated. Seeds must germinate under the right conditions in the soil; therefore, temperature, moisture, and soil quality are important factors that play a role in germination and seedling development. Soil quality and climate are significant to plant distribution and growth. The young seedling will eventually grow into a mature plant, and the roots will absorb nutrients and water from the soil. At the same time, the aboveground parts of the plant will absorb carbon dioxide from the atmosphere and use energy from sunlight to produce organic compounds through photosynthesis. This chapter will explore the complex dynamics between plants and soils, and the adaptations that plants have evolved to make better use of nutritional resources. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"The element is inorganic."},"bloom":null,"hl_context":"Plants require only light , water and about 20 elements to support all their biochemical needs : these 20 elements are called essential nutrients ( Table 31.1 ) . <hl> For an element to be regarded as essential , three criteria are required : 1 ) a plant cannot complete its life cycle without the element ; 2 ) no other element can perform the function of the element ; and 3 ) the element is directly involved in plant nutrition . <hl>","hl_sentences":"For an element to be regarded as essential , three criteria are required : 1 ) a plant cannot complete its life cycle without the element ; 2 ) no other element can perform the function of the element ; and 3 ) the element is directly involved in plant nutrition .","question":{"cloze_format":"For an element to be regarded as essential, all of the following criteria must be met, except ___\n","normal_format":"For an element to be regarded as essential, all of the following criteria must be met, except which one?","question_choices":["No other element can perform the function.","The element is directly involved in plant nutrition.","The element is inorganic.","The plant cannot complete its lifecycle without the element."],"question_id":"fs-idp100874880","question_text":"For an element to be regarded as essential, all of the following criteria must be met, except:"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"carbon"},"bloom":null,"hl_context":"The essential elements can be divided into two groups : macronutrients and micronutrients . Nutrients that plants require in larger amounts are called macronutrients . About half of the essential elements are considered macronutrients : carbon , hydrogen , oxygen , nitrogen , phosphorus , potassium , calcium , magnesium and sulfur . <hl> The first of these macronutrients , carbon ( C ) , is required to form carbohydrates , proteins , nucleic acids , and many other compounds ; it is therefore present in all macromolecules . <hl> On average , the dry weight ( excluding water ) of a cell is 50 percent carbon . As shown in Figure 31.3 , carbon is a key part of plant biomolecules .","hl_sentences":"The first of these macronutrients , carbon ( C ) , is required to form carbohydrates , proteins , nucleic acids , and many other compounds ; it is therefore present in all macromolecules .","question":{"cloze_format":"The nutrient that is part of carbohydrates, proteins, and nucleic acids, and that forms biomolecules, is ________.","normal_format":"Which is the nutrient that is part of carbohydrates, proteins, and nucleic acids, and that forms biomolecules?","question_choices":["nitrogen","carbon","magnesium","iron"],"question_id":"fs-idp4252816","question_text":"The nutrient that is part of carbohydrates, proteins, and nucleic acids, and that forms biomolecules, is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"soil"},"bloom":"4","hl_context":"Since plants require nutrients in the form of elements such as carbon and potassium , it is important to understand the chemical composition of plants . The majority of volume in a plant cell is water ; it typically comprises 80 to 90 percent of the plant ’ s total weight . <hl> Soil is the water source for land plants , and can be an abundant source of water , even if it appears dry . <hl> Plant roots absorb water from the soil through root hairs and transport it up to the leaves through the xylem . As water vapor is lost from the leaves , the process of transpiration and the polarity of water molecules ( which enables them to form hydrogen bonds ) draws more water from the roots up through the plant to the leaves ( Figure 31.2 ) . Plants need water to support cell structure , for metabolic functions , to carry nutrients , and for photosynthesis .","hl_sentences":"Soil is the water source for land plants , and can be an abundant source of water , even if it appears dry .","question":{"cloze_format":"The main water source for land plants is ___.","normal_format":"What is the main water source for land plants?","question_choices":["rain","soil","biomolecules","essential nutrients"],"question_id":"fs-idm33567072","question_text":"What is the main water source for land plants?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"all of the above"},"bloom":"3","hl_context":"<hl> Temperature , moisture , and wind cause different patterns of weathering and therefore affect soil characteristics . <hl> The presence of moisture and nutrients from weathering will also promote biological activity : a key component of a quality soil . Plants obtain inorganic elements from the soil , which serves as a natural medium for land plants . Soil is the outer loose layer that covers the surface of Earth . Soil quality is a major determinant , along with climate , of plant distribution and growth . <hl> Soil quality depends not only on the chemical composition of the soil , but also the topography ( regional surface features ) and the presence of living organisms . <hl> In agriculture , the history of the soil , such as the cultivating practices and previous crops , modify the characteristics and fertility of that soil .","hl_sentences":"Temperature , moisture , and wind cause different patterns of weathering and therefore affect soil characteristics . Soil quality depends not only on the chemical composition of the soil , but also the topography ( regional surface features ) and the presence of living organisms .","question":{"cloze_format":"The factor that affects soil quality is the ___.","normal_format":"Which factors affect soil quality?","question_choices":["chemical composition","history of the soil","presence of living organisms and topography","all of the above"],"question_id":"fs-idm8094880","question_text":"Which factors affect soil quality?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"horizons : soil profile"},"bloom":null,"hl_context":"<hl> Soils are named and classified based on their horizons . <hl> <hl> The soil profile has four distinct layers : 1 ) O horizon ; 2 ) A horizon ; 3 ) B horizon , or subsoil ; and 4 ) C horizon , or soil base ( Figure 31.6 ) . <hl> The O horizon has freshly decomposing organic matter — humus — at its surface , with decomposed vegetation at its base . Humus enriches the soil with nutrients and enhances soil moisture retention . Topsoil — the top layer of soil — is usually two to three inches deep , but this depth can vary considerably . For instance , river deltas like the Mississippi River delta have deep layers of topsoil . Topsoil is rich in organic material ; microbial processes occur there , and it is the “ workhorse ” of plant production . The A horizon consists of a mixture of organic material with inorganic products of weathering , and it is therefore the beginning of true mineral soil . This horizon is typically darkly colored because of the presence of organic matter . In this area , rainwater percolates through the soil and carries materials from the surface . The B horizon is an accumulation of mostly fine material that has moved downward , resulting in a dense layer in the soil . In some soils , the B horizon contains nodules or a layer of calcium carbonate . The C horizon , or soil base , includes the parent material , plus the organic and inorganic material that is broken down to form soil . The parent material may be either created in its natural place , or transported from elsewhere to its present location . Beneath the C horizon lies bedrock . <hl> Soil distribution is not homogenous because its formation results in the production of layers ; together , the vertical section of a soil is called the soil profile . <hl> <hl> Within the soil profile , soil scientists define zones called horizons . <hl> A horizon is a soil layer with distinct physical and chemical properties that differ from those of other layers . Five factors account for soil formation : parent material , climate , topography , biological factors , and time . Parent Material","hl_sentences":"Soils are named and classified based on their horizons . The soil profile has four distinct layers : 1 ) O horizon ; 2 ) A horizon ; 3 ) B horizon , or subsoil ; and 4 ) C horizon , or soil base ( Figure 31.6 ) . Soil distribution is not homogenous because its formation results in the production of layers ; together , the vertical section of a soil is called the soil profile . Within the soil profile , soil scientists define zones called horizons .","question":{"cloze_format":"A soil consists of layers called ________ that taken together are called a ________.","normal_format":"What does a soil consist of layers called, and what are those layers taken together called?","question_choices":["soil profiles : horizon","horizons : soil profile","horizons : humus","humus : soil profile"],"question_id":"fs-idp9669392","question_text":"A soil consists of layers called ________ that taken together are called a ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"bedrock"},"bloom":null,"hl_context":"The organic and inorganic material in which soils form is the parent material . <hl> Mineral soils form directly from the weathering of bedrock , the solid rock that lies beneath the soil , and therefore , they have a similar composition to the original rock . <hl> Other soils form in materials that came from elsewhere , such as sand and glacial drift . Materials located in the depth of the soil are relatively unchanged compared with the deposited material . Sediments in rivers may have different characteristics , depending on whether the stream moves quickly or slowly . A fast-moving river could have sediments of rocks and sand , whereas a slow-moving river could have fine-textured material , such as clay .","hl_sentences":"Mineral soils form directly from the weathering of bedrock , the solid rock that lies beneath the soil , and therefore , they have a similar composition to the original rock .","question":{"cloze_format":"The term used to describe the solid rock that lies beneath the soil is ___.","normal_format":"What is the term used to describe the solid rock that lies beneath the soil?","question_choices":["sand","bedrock","clay","loam"],"question_id":"fs-idp26322320","question_text":"What is the term used to describe the solid rock that lies beneath the soil?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"nitrogen fixation"},"bloom":"3","hl_context":"Soil bacteria , collectively called rhizobia , symbiotically interact with legume roots to form specialized structures called nodules , in which nitrogen fixation takes place . This process entails the reduction of atmospheric nitrogen to ammonia , by means of the enzyme nitrogenase . Therefore , using rhizobia is a natural and environmentally friendly way to fertilize plants , as opposed to chemical fertilization that uses a nonrenewable resource , such as natural gas . <hl> Through symbiotic nitrogen fixation , the plant benefits from using an endless source of nitrogen from the atmosphere . <hl> The process simultaneously contributes to soil fertility because the plant root system leaves behind some of the biologically available nitrogen . As in any symbiosis , both organisms benefit from the interaction : the plant obtains ammonia , and bacteria obtain carbon compounds generated through photosynthesis , as well as a protected niche in which to grow ( Figure 31.10 ) . Nitrogen is an important macronutrient because it is part of nucleic acids and proteins . Atmospheric nitrogen , which is the diatomic molecule N 2 , or dinitrogen , is the largest pool of nitrogen in terrestrial ecosystems . <hl> However , plants cannot take advantage of this nitrogen because they do not have the necessary enzymes to convert it into biologically useful forms . <hl> <hl> However , nitrogen can be “ fixed , ” which means that it can be converted to ammonia ( NH 3 ) through biological , physical , or chemical processes . <hl> <hl> As you have learned , biological nitrogen fixation ( BNF ) is the conversion of atmospheric nitrogen ( N 2 ) into ammonia ( NH 3 ) , exclusively carried out by prokaryotes such as soil bacteria or cyanobacteria . <hl> Biological processes contribute 65 percent of the nitrogen used in agriculture . The following equation represents the process : Plant cells need essential substances , collectively called nutrients , to sustain life . Plant nutrients may be composed of either organic or inorganic compounds . An organic compound is a chemical compound that contains carbon , such as carbon dioxide obtained from the atmosphere . Carbon that was obtained from atmospheric CO2 composes the majority of the dry mass within most plants . An inorganic compound does not contain carbon and is not part of , or produced by , a living organism . <hl> Inorganic substances , which form the majority of the soil solution , are commonly called minerals : those required by plants include nitrogen ( N ) and potassium ( K ) for structure and regulation . <hl>","hl_sentences":"Through symbiotic nitrogen fixation , the plant benefits from using an endless source of nitrogen from the atmosphere . However , plants cannot take advantage of this nitrogen because they do not have the necessary enzymes to convert it into biologically useful forms . However , nitrogen can be “ fixed , ” which means that it can be converted to ammonia ( NH 3 ) through biological , physical , or chemical processes . As you have learned , biological nitrogen fixation ( BNF ) is the conversion of atmospheric nitrogen ( N 2 ) into ammonia ( NH 3 ) , exclusively carried out by prokaryotes such as soil bacteria or cyanobacteria . Inorganic substances , which form the majority of the soil solution , are commonly called minerals : those required by plants include nitrogen ( N ) and potassium ( K ) for structure and regulation .","question":{"cloze_format":"(The) ___ is a process that produces an inorganic compound that plants can easily use.","normal_format":"Which process produces an inorganic compound that plants can easily use?","question_choices":["photosynthesis","nitrogen fixation","mycorrhization","Calvin cycle"],"question_id":"fs-idp83226592","question_text":"Which process produces an inorganic compound that plants can easily use?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"phosphorus, zinc, and copper"},"bloom":null,"hl_context":"<hl> Through mycorrhization , the plant obtains mainly phosphate and other minerals , such as zinc and copper , from the soil . <hl> The fungus obtains nutrients , such as sugars , from the plant root ( Figure 31.11 ) . Mycorrhizae help increase the surface area of the plant root system because hyphae , which are narrow , can spread beyond the nutrient depletion zone . Hyphae can grow into small soil pores that allow access to phosphorus that would otherwise be unavailable to the plant . The beneficial effect on the plant is best observed in poor soils . The benefit to fungi is that they can obtain up to 20 percent of the total carbon accessed by plants . Mycorrhizae functions as a physical barrier to pathogens . It also provides an induction of generalized host defense mechanisms , and sometimes involves production of antibiotic compounds by the fungi . There are two types of mycorrhizae : ectomycorrhizae and endomycorrhizae . Ectomycorrhizae form an extensive dense sheath around the roots , called a mantle . Hyphae from the fungi extend from the mantle into the soil , which increases the surface area for water and mineral absorption . This type of mycorrhizae is found in forest trees , especially conifers , birches , and oaks . Endomycorrhizae , also called arbuscular mycorrhizae , do not form a dense sheath over the root . Instead , the fungal mycelium is embedded within the root tissue . Endomycorrhizae are found in the roots of more than 80 percent of terrestrial plants .","hl_sentences":"Through mycorrhization , the plant obtains mainly phosphate and other minerals , such as zinc and copper , from the soil .","question":{"cloze_format":"Through mycorrhization, a plant obtains important nutrients such as ________.","normal_format":"Through mycorrhization, what important nutrients does a plant obtain?","question_choices":["phosphorus, zinc, and copper","phosphorus, zinc, and calcium","nickel, calcium, and zinc","all of the above"],"question_id":"fs-idp41382544","question_text":"Through mycorrhization, a plant obtains important nutrients such as ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"parasite"},"bloom":"1","hl_context":"<hl> A parasitic plant depends on its host for survival . <hl> Some parasitic plants have no leaves . An example of this is the dodder ( Figure 31.12 ) , which has a weak , cylindrical stem that coils around the host and forms suckers . From these suckers , cells invade the host stem and grow to connect with the vascular bundles of the host . <hl> The parasitic plant obtains water and nutrients through these connections . <hl> The plant is a total parasite ( a holoparasite ) because it is completely dependent on its host . Other parasitic plants ( hemiparasites ) are fully photosynthetic and only use the host for water and minerals . There are about 4,100 species of parasitic plants . Plants obtain food in two different ways . Autotrophic plants can make their own food from inorganic raw materials , such as carbon dioxide and water , through photosynthesis in the presence of sunlight . Green plants are included in this group . <hl> Some plants , however , are heterotrophic : they are totally parasitic and lacking in chlorophyll . <hl> <hl> These plants , referred to as holo-parasitic plants , are unable to synthesize organic carbon and draw all of their nutrients from the host plant . <hl>","hl_sentences":"A parasitic plant depends on its host for survival . The parasitic plant obtains water and nutrients through these connections . Some plants , however , are heterotrophic : they are totally parasitic and lacking in chlorophyll . These plants , referred to as holo-parasitic plants , are unable to synthesize organic carbon and draw all of their nutrients from the host plant .","question":{"cloze_format":"The term that describes a plant that requires nutrition from a living host plant is ___.","normal_format":"What term describes a plant that requires nutrition from a living host plant?","question_choices":["parasite","saprophyte","epiphyte","insectivorous"],"question_id":"fs-idm132740496","question_text":"What term describes a plant that requires nutrition from a living host plant?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"lichen"},"bloom":"1","hl_context":"A symbiont is a plant in a symbiotic relationship , with special adaptations such as mycorrhizae or nodule formation . <hl> Fungi also form symbiotic associations with cyanobacteria and green algae ( called lichens ) . <hl> Lichens can sometimes be seen as colorful growths on the surface of rocks and trees ( Figure 31.14 ) . The algal partner ( phycobiont ) makes food autotrophically , some of which it shares with the fungus ; the fungal partner ( mycobiont ) absorbs water and minerals from the environment , which are made available to the green alga . If one partner was separated from the other , they would both die .","hl_sentences":"Fungi also form symbiotic associations with cyanobacteria and green algae ( called lichens ) .","question":{"cloze_format":"___ is the term for the symbiotic association between fungi and cyanobacteria.","normal_format":"What is the term for the symbiotic association between fungi and cyanobacteria?","question_choices":["lichen","mycorrhizae","epiphyte","nitrogen-fixing nodule"],"question_id":"fs-idm37456816","question_text":"What is the term for the symbiotic association between fungi and cyanobacteria?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"The element is inorganic.\"\n },\n \"bloom\": null,\n \"hl_context\": \"Plants require only light , water and about 20 elements to support all their biochemical needs : these 20 elements are called essential nutrients ( Table 31.1 ) . <hl> For an element to be regarded as essential , three criteria are required : 1 ) a plant cannot complete its life cycle without the element ; 2 ) no other element can perform the function of the element ; and 3 ) the element is directly involved in plant nutrition . <hl>\",\n \"hl_sentences\": \"For an element to be regarded as essential , three criteria are required : 1 ) a plant cannot complete its life cycle without the element ; 2 ) no other element can perform the function of the element ; and 3 ) the element is directly involved in plant nutrition .\",\n \"question\": {\n \"cloze_format\": \"For an element to be regarded as essential, all of the following criteria must be met, except ___\\n\",\n \"normal_format\": \"For an element to be regarded as essential, all of the following criteria must be met, except which one?\",\n \"question_choices\": [\n \"No other element can perform the function.\",\n \"The element is directly involved in plant nutrition.\",\n \"The element is inorganic.\",\n \"The plant cannot complete its lifecycle without the element.\"\n ],\n \"question_id\": \"fs-idp100874880\",\n \"question_text\": \"For an element to be regarded as essential, all of the following criteria must be met, except:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"carbon\"\n },\n \"bloom\": null,\n \"hl_context\": \"The essential elements can be divided into two groups : macronutrients and micronutrients . Nutrients that plants require in larger amounts are called macronutrients . About half of the essential elements are considered macronutrients : carbon , hydrogen , oxygen , nitrogen , phosphorus , potassium , calcium , magnesium and sulfur . <hl> The first of these macronutrients , carbon ( C ) , is required to form carbohydrates , proteins , nucleic acids , and many other compounds ; it is therefore present in all macromolecules . <hl> On average , the dry weight ( excluding water ) of a cell is 50 percent carbon . As shown in Figure 31.3 , carbon is a key part of plant biomolecules .\",\n \"hl_sentences\": \"The first of these macronutrients , carbon ( C ) , is required to form carbohydrates , proteins , nucleic acids , and many other compounds ; it is therefore present in all macromolecules .\",\n \"question\": {\n \"cloze_format\": \"The nutrient that is part of carbohydrates, proteins, and nucleic acids, and that forms biomolecules, is ________.\",\n \"normal_format\": \"Which is the nutrient that is part of carbohydrates, proteins, and nucleic acids, and that forms biomolecules?\",\n \"question_choices\": [\n \"nitrogen\",\n \"carbon\",\n \"magnesium\",\n \"iron\"\n ],\n \"question_id\": \"fs-idp4252816\",\n \"question_text\": \"The nutrient that is part of carbohydrates, proteins, and nucleic acids, and that forms biomolecules, is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"soil\"\n },\n \"bloom\": \"4\",\n \"hl_context\": \"Since plants require nutrients in the form of elements such as carbon and potassium , it is important to understand the chemical composition of plants . The majority of volume in a plant cell is water ; it typically comprises 80 to 90 percent of the plant ’ s total weight . <hl> Soil is the water source for land plants , and can be an abundant source of water , even if it appears dry . <hl> Plant roots absorb water from the soil through root hairs and transport it up to the leaves through the xylem . As water vapor is lost from the leaves , the process of transpiration and the polarity of water molecules ( which enables them to form hydrogen bonds ) draws more water from the roots up through the plant to the leaves ( Figure 31.2 ) . Plants need water to support cell structure , for metabolic functions , to carry nutrients , and for photosynthesis .\",\n \"hl_sentences\": \"Soil is the water source for land plants , and can be an abundant source of water , even if it appears dry .\",\n \"question\": {\n \"cloze_format\": \"The main water source for land plants is ___.\",\n \"normal_format\": \"What is the main water source for land plants?\",\n \"question_choices\": [\n \"rain\",\n \"soil\",\n \"biomolecules\",\n \"essential nutrients\"\n ],\n \"question_id\": \"fs-idm33567072\",\n \"question_text\": \"What is the main water source for land plants?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"all of the above\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"<hl> Temperature , moisture , and wind cause different patterns of weathering and therefore affect soil characteristics . <hl> The presence of moisture and nutrients from weathering will also promote biological activity : a key component of a quality soil . Plants obtain inorganic elements from the soil , which serves as a natural medium for land plants . Soil is the outer loose layer that covers the surface of Earth . Soil quality is a major determinant , along with climate , of plant distribution and growth . <hl> Soil quality depends not only on the chemical composition of the soil , but also the topography ( regional surface features ) and the presence of living organisms . <hl> In agriculture , the history of the soil , such as the cultivating practices and previous crops , modify the characteristics and fertility of that soil .\",\n \"hl_sentences\": \"Temperature , moisture , and wind cause different patterns of weathering and therefore affect soil characteristics . Soil quality depends not only on the chemical composition of the soil , but also the topography ( regional surface features ) and the presence of living organisms .\",\n \"question\": {\n \"cloze_format\": \"The factor that affects soil quality is the ___.\",\n \"normal_format\": \"Which factors affect soil quality?\",\n \"question_choices\": [\n \"chemical composition\",\n \"history of the soil\",\n \"presence of living organisms and topography\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-idm8094880\",\n \"question_text\": \"Which factors affect soil quality?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"horizons : soil profile\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Soils are named and classified based on their horizons . <hl> <hl> The soil profile has four distinct layers : 1 ) O horizon ; 2 ) A horizon ; 3 ) B horizon , or subsoil ; and 4 ) C horizon , or soil base ( Figure 31.6 ) . <hl> The O horizon has freshly decomposing organic matter — humus — at its surface , with decomposed vegetation at its base . Humus enriches the soil with nutrients and enhances soil moisture retention . Topsoil — the top layer of soil — is usually two to three inches deep , but this depth can vary considerably . For instance , river deltas like the Mississippi River delta have deep layers of topsoil . Topsoil is rich in organic material ; microbial processes occur there , and it is the “ workhorse ” of plant production . The A horizon consists of a mixture of organic material with inorganic products of weathering , and it is therefore the beginning of true mineral soil . This horizon is typically darkly colored because of the presence of organic matter . In this area , rainwater percolates through the soil and carries materials from the surface . The B horizon is an accumulation of mostly fine material that has moved downward , resulting in a dense layer in the soil . In some soils , the B horizon contains nodules or a layer of calcium carbonate . The C horizon , or soil base , includes the parent material , plus the organic and inorganic material that is broken down to form soil . The parent material may be either created in its natural place , or transported from elsewhere to its present location . Beneath the C horizon lies bedrock . <hl> Soil distribution is not homogenous because its formation results in the production of layers ; together , the vertical section of a soil is called the soil profile . <hl> <hl> Within the soil profile , soil scientists define zones called horizons . <hl> A horizon is a soil layer with distinct physical and chemical properties that differ from those of other layers . Five factors account for soil formation : parent material , climate , topography , biological factors , and time . Parent Material\",\n \"hl_sentences\": \"Soils are named and classified based on their horizons . The soil profile has four distinct layers : 1 ) O horizon ; 2 ) A horizon ; 3 ) B horizon , or subsoil ; and 4 ) C horizon , or soil base ( Figure 31.6 ) . Soil distribution is not homogenous because its formation results in the production of layers ; together , the vertical section of a soil is called the soil profile . Within the soil profile , soil scientists define zones called horizons .\",\n \"question\": {\n \"cloze_format\": \"A soil consists of layers called ________ that taken together are called a ________.\",\n \"normal_format\": \"What does a soil consist of layers called, and what are those layers taken together called?\",\n \"question_choices\": [\n \"soil profiles : horizon\",\n \"horizons : soil profile\",\n \"horizons : humus\",\n \"humus : soil profile\"\n ],\n \"question_id\": \"fs-idp9669392\",\n \"question_text\": \"A soil consists of layers called ________ that taken together are called a ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"bedrock\"\n },\n \"bloom\": null,\n \"hl_context\": \"The organic and inorganic material in which soils form is the parent material . <hl> Mineral soils form directly from the weathering of bedrock , the solid rock that lies beneath the soil , and therefore , they have a similar composition to the original rock . <hl> Other soils form in materials that came from elsewhere , such as sand and glacial drift . Materials located in the depth of the soil are relatively unchanged compared with the deposited material . Sediments in rivers may have different characteristics , depending on whether the stream moves quickly or slowly . A fast-moving river could have sediments of rocks and sand , whereas a slow-moving river could have fine-textured material , such as clay .\",\n \"hl_sentences\": \"Mineral soils form directly from the weathering of bedrock , the solid rock that lies beneath the soil , and therefore , they have a similar composition to the original rock .\",\n \"question\": {\n \"cloze_format\": \"The term used to describe the solid rock that lies beneath the soil is ___.\",\n \"normal_format\": \"What is the term used to describe the solid rock that lies beneath the soil?\",\n \"question_choices\": [\n \"sand\",\n \"bedrock\",\n \"clay\",\n \"loam\"\n ],\n \"question_id\": \"fs-idp26322320\",\n \"question_text\": \"What is the term used to describe the solid rock that lies beneath the soil?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"nitrogen fixation\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"Soil bacteria , collectively called rhizobia , symbiotically interact with legume roots to form specialized structures called nodules , in which nitrogen fixation takes place . This process entails the reduction of atmospheric nitrogen to ammonia , by means of the enzyme nitrogenase . Therefore , using rhizobia is a natural and environmentally friendly way to fertilize plants , as opposed to chemical fertilization that uses a nonrenewable resource , such as natural gas . <hl> Through symbiotic nitrogen fixation , the plant benefits from using an endless source of nitrogen from the atmosphere . <hl> The process simultaneously contributes to soil fertility because the plant root system leaves behind some of the biologically available nitrogen . As in any symbiosis , both organisms benefit from the interaction : the plant obtains ammonia , and bacteria obtain carbon compounds generated through photosynthesis , as well as a protected niche in which to grow ( Figure 31.10 ) . Nitrogen is an important macronutrient because it is part of nucleic acids and proteins . Atmospheric nitrogen , which is the diatomic molecule N 2 , or dinitrogen , is the largest pool of nitrogen in terrestrial ecosystems . <hl> However , plants cannot take advantage of this nitrogen because they do not have the necessary enzymes to convert it into biologically useful forms . <hl> <hl> However , nitrogen can be “ fixed , ” which means that it can be converted to ammonia ( NH 3 ) through biological , physical , or chemical processes . <hl> <hl> As you have learned , biological nitrogen fixation ( BNF ) is the conversion of atmospheric nitrogen ( N 2 ) into ammonia ( NH 3 ) , exclusively carried out by prokaryotes such as soil bacteria or cyanobacteria . <hl> Biological processes contribute 65 percent of the nitrogen used in agriculture . The following equation represents the process : Plant cells need essential substances , collectively called nutrients , to sustain life . Plant nutrients may be composed of either organic or inorganic compounds . An organic compound is a chemical compound that contains carbon , such as carbon dioxide obtained from the atmosphere . Carbon that was obtained from atmospheric CO2 composes the majority of the dry mass within most plants . An inorganic compound does not contain carbon and is not part of , or produced by , a living organism . <hl> Inorganic substances , which form the majority of the soil solution , are commonly called minerals : those required by plants include nitrogen ( N ) and potassium ( K ) for structure and regulation . <hl>\",\n \"hl_sentences\": \"Through symbiotic nitrogen fixation , the plant benefits from using an endless source of nitrogen from the atmosphere . However , plants cannot take advantage of this nitrogen because they do not have the necessary enzymes to convert it into biologically useful forms . However , nitrogen can be “ fixed , ” which means that it can be converted to ammonia ( NH 3 ) through biological , physical , or chemical processes . As you have learned , biological nitrogen fixation ( BNF ) is the conversion of atmospheric nitrogen ( N 2 ) into ammonia ( NH 3 ) , exclusively carried out by prokaryotes such as soil bacteria or cyanobacteria . Inorganic substances , which form the majority of the soil solution , are commonly called minerals : those required by plants include nitrogen ( N ) and potassium ( K ) for structure and regulation .\",\n \"question\": {\n \"cloze_format\": \"(The) ___ is a process that produces an inorganic compound that plants can easily use.\",\n \"normal_format\": \"Which process produces an inorganic compound that plants can easily use?\",\n \"question_choices\": [\n \"photosynthesis\",\n \"nitrogen fixation\",\n \"mycorrhization\",\n \"Calvin cycle\"\n ],\n \"question_id\": \"fs-idp83226592\",\n \"question_text\": \"Which process produces an inorganic compound that plants can easily use?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"phosphorus, zinc, and copper\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Through mycorrhization , the plant obtains mainly phosphate and other minerals , such as zinc and copper , from the soil . <hl> The fungus obtains nutrients , such as sugars , from the plant root ( Figure 31.11 ) . Mycorrhizae help increase the surface area of the plant root system because hyphae , which are narrow , can spread beyond the nutrient depletion zone . Hyphae can grow into small soil pores that allow access to phosphorus that would otherwise be unavailable to the plant . The beneficial effect on the plant is best observed in poor soils . The benefit to fungi is that they can obtain up to 20 percent of the total carbon accessed by plants . Mycorrhizae functions as a physical barrier to pathogens . It also provides an induction of generalized host defense mechanisms , and sometimes involves production of antibiotic compounds by the fungi . There are two types of mycorrhizae : ectomycorrhizae and endomycorrhizae . Ectomycorrhizae form an extensive dense sheath around the roots , called a mantle . Hyphae from the fungi extend from the mantle into the soil , which increases the surface area for water and mineral absorption . This type of mycorrhizae is found in forest trees , especially conifers , birches , and oaks . Endomycorrhizae , also called arbuscular mycorrhizae , do not form a dense sheath over the root . Instead , the fungal mycelium is embedded within the root tissue . Endomycorrhizae are found in the roots of more than 80 percent of terrestrial plants .\",\n \"hl_sentences\": \"Through mycorrhization , the plant obtains mainly phosphate and other minerals , such as zinc and copper , from the soil .\",\n \"question\": {\n \"cloze_format\": \"Through mycorrhization, a plant obtains important nutrients such as ________.\",\n \"normal_format\": \"Through mycorrhization, what important nutrients does a plant obtain?\",\n \"question_choices\": [\n \"phosphorus, zinc, and copper\",\n \"phosphorus, zinc, and calcium\",\n \"nickel, calcium, and zinc\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-idp41382544\",\n \"question_text\": \"Through mycorrhization, a plant obtains important nutrients such as ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"parasite\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> A parasitic plant depends on its host for survival . <hl> Some parasitic plants have no leaves . An example of this is the dodder ( Figure 31.12 ) , which has a weak , cylindrical stem that coils around the host and forms suckers . From these suckers , cells invade the host stem and grow to connect with the vascular bundles of the host . <hl> The parasitic plant obtains water and nutrients through these connections . <hl> The plant is a total parasite ( a holoparasite ) because it is completely dependent on its host . Other parasitic plants ( hemiparasites ) are fully photosynthetic and only use the host for water and minerals . There are about 4,100 species of parasitic plants . Plants obtain food in two different ways . Autotrophic plants can make their own food from inorganic raw materials , such as carbon dioxide and water , through photosynthesis in the presence of sunlight . Green plants are included in this group . <hl> Some plants , however , are heterotrophic : they are totally parasitic and lacking in chlorophyll . <hl> <hl> These plants , referred to as holo-parasitic plants , are unable to synthesize organic carbon and draw all of their nutrients from the host plant . <hl>\",\n \"hl_sentences\": \"A parasitic plant depends on its host for survival . The parasitic plant obtains water and nutrients through these connections . Some plants , however , are heterotrophic : they are totally parasitic and lacking in chlorophyll . These plants , referred to as holo-parasitic plants , are unable to synthesize organic carbon and draw all of their nutrients from the host plant .\",\n \"question\": {\n \"cloze_format\": \"The term that describes a plant that requires nutrition from a living host plant is ___.\",\n \"normal_format\": \"What term describes a plant that requires nutrition from a living host plant?\",\n \"question_choices\": [\n \"parasite\",\n \"saprophyte\",\n \"epiphyte\",\n \"insectivorous\"\n ],\n \"question_id\": \"fs-idm132740496\",\n \"question_text\": \"What term describes a plant that requires nutrition from a living host plant?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"lichen\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"A symbiont is a plant in a symbiotic relationship , with special adaptations such as mycorrhizae or nodule formation . <hl> Fungi also form symbiotic associations with cyanobacteria and green algae ( called lichens ) . <hl> Lichens can sometimes be seen as colorful growths on the surface of rocks and trees ( Figure 31.14 ) . The algal partner ( phycobiont ) makes food autotrophically , some of which it shares with the fungus ; the fungal partner ( mycobiont ) absorbs water and minerals from the environment , which are made available to the green alga . If one partner was separated from the other , they would both die .\",\n \"hl_sentences\": \"Fungi also form symbiotic associations with cyanobacteria and green algae ( called lichens ) .\",\n \"question\": {\n \"cloze_format\": \"___ is the term for the symbiotic association between fungi and cyanobacteria.\",\n \"normal_format\": \"What is the term for the symbiotic association between fungi and cyanobacteria?\",\n \"question_choices\": [\n \"lichen\",\n \"mycorrhizae\",\n \"epiphyte\",\n \"nitrogen-fixing nodule\"\n ],\n \"question_id\": \"fs-idm37456816\",\n \"question_text\": \"What is the term for the symbiotic association between fungi and cyanobacteria?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":31,"string":"31"},"chapter_text":{"kind":"string","value":"31.1 Nutritional Requirements of Plants Learning Objectives By the end of this section, you will be able to:\n\n Describe how plants obtain nutrients \n\n List the elements and compounds required for proper plant nutrition \n\n Describe an essential nutrient \n\n Plants are unique organisms that can absorb nutrients and water through their root system, as well as carbon dioxide from the atmosphere. Soil quality and climate are the major determinants of plant distribution and growth. The combination of soil nutrients, water, and carbon dioxide, along with sunlight, allows plants to grow. \n\n The Chemical Composition of Plants \n\n Since plants require nutrients in the form of elements such as carbon and potassium, it is important to understand the chemical composition of plants. The majority of volume in a plant cell is water; it typically comprises 80 to 90 percent of the plant’s total weight. Soil is the water source for land plants, and can be an abundant source of water, even if it appears dry. Plant roots absorb water from the soil through root hairs and transport it up to the leaves through the xylem. As water vapor is lost from the leaves, the process of transpiration and the polarity of water molecules (which enables them to form hydrogen bonds) draws more water from the roots up through the plant to the leaves ( Figure 31.2 ). Plants need water to support cell structure, for metabolic functions, to carry nutrients, and for photosynthesis. \n\n Plant cells need essential substances, collectively called nutrients, to sustain life. Plant nutrients may be composed of either organic or inorganic compounds. An organic compound is a chemical compound that contains carbon, such as carbon dioxide obtained from the atmosphere. Carbon that was obtained from atmospheric CO2 composes the majority of the dry mass within most plants. An inorganic compound does not contain carbon and is not part of, or produced by, a living organism. Inorganic substances, which form the majority of the soil solution, are commonly called minerals: those required by plants include nitrogen (N) and potassium (K) for structure and regulation. \n\n Essential Nutrients \n\n Plants require only light, water and about 20 elements to support all their biochemical needs: these 20 elements are called essential nutrients ( Table 31.1 ). For an element to be regarded as essential , three criteria are required: 1) a plant cannot complete its life cycle without the element; 2) no other element can perform the function of the element; and 3) the element is directly involved in plant nutrition. \n\n Essential Elements for Plant Growth \n\n Macronutrients \n\n Micronutrients \n\n Carbon (C) \n\n Iron (Fe) \n\n Hydrogen (H) \n\n Manganese (Mn) \n\n Oxygen (O) \n\n Boron (B) \n\n Nitrogen (N) \n\n Molybdenum (Mo) \n\n Phosphorus (P) \n\n Copper (Cu) \n\n Potassium (K) \n\n Zinc (Zn) \n\n Calcium (Ca) \n\n Chlorine (Cl) \n\n Magnesium (Mg) \n\n Nickel (Ni) \n\n Sulfur (S) \n\n Cobalt (Co) \n\n Sodium (Na) \n\n Silicon (Si) \n\n Table 31.1 Macronutrients and Micronutrients \n\n The essential elements can be divided into two groups: macronutrients and micronutrients. Nutrients that plants require in larger amounts are called macronutrients . About half of the essential elements are considered macronutrients: carbon, hydrogen, oxygen, nitrogen, phosphorus, potassium, calcium, magnesium and sulfur. The first of these macronutrients, carbon (C), is required to form carbohydrates, proteins, nucleic acids, and many other compounds; it is therefore present in all macromolecules. On average, the dry weight (excluding water) of a cell is 50 percent carbon. As shown in Figure 31.3 , carbon is a key part of plant biomolecules. \n\n The next most abundant element in plant cells is nitrogen (N); it is part of proteins and nucleic acids. Nitrogen is also used in the synthesis of some vitamins. Hydrogen and oxygen are macronutrients that are part of many organic compounds, and also form water. Oxygen is necessary for cellular respiration; plants use oxygen to store energy in the form of ATP. Phosphorus (P), another macromolecule, is necessary to synthesize nucleic acids and phospholipids. As part of ATP, phosphorus enables food energy to be converted into chemical energy through oxidative phosphorylation. Likewise, light energy is converted into chemical energy during photophosphorylation in photosynthesis, and into chemical energy to be extracted during respiration. Sulfur is part of certain amino acids, such as cysteine and methionine, and is present in several coenzymes. Sulfur also plays a role in photosynthesis as part of the electron transport chain, where hydrogen gradients play a key role in the conversion of light energy into ATP. Potassium (K) is important because of its role in regulating stomatal opening and closing. As the openings for gas exchange, stomata help maintain a healthy water balance; a potassium ion pump supports this process. \n\n Magnesium (Mg) and calcium (Ca) are also important macronutrients. The role of calcium is twofold: to regulate nutrient transport, and to support many enzyme functions. Magnesium is important to the photosynthetic process. These minerals, along with the micronutrients, which are described below, also contribute to the plant’s ionic balance. \n\n In addition to macronutrients, organisms require various elements in small amounts. These micronutrients , or trace elements, are present in very small quantities. They include boron (B), chlorine (Cl), manganese (Mn), iron (Fe), zinc (Zn), copper (Cu), molybdenum (Mo), nickel (Ni), silicon (Si), and sodium (Na). \n\n Deficiencies in any of these nutrients—particularly the macronutrients—can adversely affect plant growth ( Figure 31.4 . Depending on the specific nutrient, a lack can cause stunted growth, slow growth, or chlorosis (yellowing of the leaves). Extreme deficiencies may result in leaves showing signs of cell death. \n\n Link to Learning \n\n Visit this website to participate in an interactive experiment on plant nutrient deficiencies. You can adjust the amounts of N, P, K, Ca, Mg, and Fe that plants receive . . . and see what happens. \n\n Everyday Connection Hydroponics \n\n Hydroponics is a method of growing plants in a water-nutrient solution instead of soil. Since its advent, hydroponics has developed into a growing process that researchers often use. Scientists who are interested in studying plant nutrient deficiencies can use hydroponics to study the effects of different nutrient combinations under strictly controlled conditions. Hydroponics has also developed as a way to grow flowers, vegetables, and other crops in greenhouse environments. You might find hydroponically grown produce at your local grocery store. Today, many lettuces and tomatoes in your market have been hydroponically grown. \n31.2 The Soil Learning Objectives By the end of this section, you will be able to:\n\n Describe how soils are formed \n\n Explain soil composition \n\n Describe a soil profile \n\n Plants obtain inorganic elements from the soil, which serves as a natural medium for land plants. Soil is the outer loose layer that covers the surface of Earth. Soil quality is a major determinant, along with climate, of plant distribution and growth. Soil quality depends not only on the chemical composition of the soil, but also the topography (regional surface features) and the presence of living organisms. In agriculture, the history of the soil, such as the cultivating practices and previous crops, modify the characteristics and fertility of that soil. \n\n Soil develops very slowly over long periods of time, and its formation results from natural and environmental forces acting on mineral, rock, and organic compounds. Soils can be divided into two groups: organic soils are those that are formed from sedimentation and primarily composed of organic matter, while those that are formed from the weathering of rocks and are primarily composed of inorganic material are called mineral soils . Mineral soils are predominant in terrestrial ecosystems, where soils may be covered by water for part of the year or exposed to the atmosphere. \n\n Soil Composition \n\n Soil consists of these major components ( Figure 31.5 ): \n\n inorganic mineral matter, about 40 to 45 percent of the soil volume \n\n organic matter, about 5 percent of the soil volume \n\n water and air, about 50 percent of the soil volume \n\n The amount of each of the four major components of soil depends on the amount of vegetation, soil compaction, and water present in the soil. A good healthy soil has sufficient air, water, minerals, and organic material to promote and sustain plant life. \n\n Visual Connection \n\n Soil compaction can result when soil is compressed by heavy machinery or even foot traffic. How might this compaction change the soil composition? \n\n The organic material of soil, called humus , is made up of microorganisms (dead and alive), and dead animals and plants in varying stages of decay. Humus improves soil structure and provides plants with water and minerals. The inorganic material of soil consists of rock, slowly broken down into smaller particles that vary in size. Soil particles that are 0.1 to 2 mm in diameter are sand . Soil particles between 0.002 and 0.1 mm are called silt , and even smaller particles, less than 0.002 mm in diameter, are called clay . Some soils have no dominant particle size and contain a mixture of sand, silt, and humus; these soils are called loams . \n\n Link to Learning \n\n Explore this interactive map from the USDA’s National Cooperative Soil Survey to access soil data for almost any region in the United States. \n\n Soil Formation \n\n Soil formation is the consequence of a combination of biological, physical, and chemical processes. Soil should ideally contain 50 percent solid material and 50 percent pore space. About one-half of the pore space should contain water, and the other half should contain air. The organic component of soil serves as a cementing agent, returns nutrients to the plant, allows soil to store moisture, makes soil tillable for farming, and provides energy for soil microorganisms. Most soil microorganisms—bacteria, algae, or fungi—are dormant in dry soil, but become active once moisture is available. \n\n Soil distribution is not homogenous because its formation results in the production of layers; together, the vertical section of a soil is called the soil profile . Within the soil profile, soil scientists define zones called horizons. A horizon is a soil layer with distinct physical and chemical properties that differ from those of other layers. Five factors account for soil formation: parent material, climate, topography, biological factors, and time. Parent Material \n\n The organic and inorganic material in which soils form is the parent material . Mineral soils form directly from the weathering of bedrock , the solid rock that lies beneath the soil, and therefore, they have a similar composition to the original rock. Other soils form in materials that came from elsewhere, such as sand and glacial drift. Materials located in the depth of the soil are relatively unchanged compared with the deposited material. Sediments in rivers may have different characteristics, depending on whether the stream moves quickly or slowly. A fast-moving river could have sediments of rocks and sand, whereas a slow-moving river could have fine-textured material, such as clay. \n\n Climate \n\n Temperature, moisture, and wind cause different patterns of weathering and therefore affect soil characteristics. The presence of moisture and nutrients from weathering will also promote biological activity: a key component of a quality soil. \n\n Topography \n\n Regional surface features (familiarly called “the lay of the land”) can have a major influence on the characteristics and fertility of a soil. Topography affects water runoff, which strips away parent material and affects plant growth. Steeps soils are more prone to erosion and may be thinner than soils that are relatively flat or level. \n\n Biological factors \n\n The presence of living organisms greatly affects soil formation and structure. Animals and microorganisms can produce pores and crevices, and plant roots can penetrate into crevices to produce more fragmentation. Plant secretions promote the development of microorganisms around the root, in an area known as the rhizosphere . Additionally, leaves and other material that fall from plants decompose and contribute to soil composition. \n\n Time \n\n Time is an important factor in soil formation because soils develop over long periods. Soil formation is a dynamic process. Materials are deposited over time, decompose, and transform into other materials that can be used by living organisms or deposited onto the surface of the soil. \n\n Physical Properties of the Soil \n\n Soils are named and classified based on their horizons. The soil profile has four distinct layers: 1) O horizon; 2) A horizon; 3) B horizon, or subsoil; and 4) C horizon, or soil base ( Figure 31.6 ). The O horizon has freshly decomposing organic matter—humus—at its surface, with decomposed vegetation at its base. Humus enriches the soil with nutrients and enhances soil moisture retention. Topsoil—the top layer of soil—is usually two to three inches deep, but this depth can vary considerably. For instance, river deltas like the Mississippi River delta have deep layers of topsoil. Topsoil is rich in organic material; microbial processes occur there, and it is the “workhorse” of plant production. The A horizon consists of a mixture of organic material with inorganic products of weathering, and it is therefore the beginning of true mineral soil. This horizon is typically darkly colored because of the presence of organic matter. In this area, rainwater percolates through the soil and carries materials from the surface. The B horizon is an accumulation of mostly fine material that has moved downward, resulting in a dense layer in the soil. In some soils, the B horizon contains nodules or a layer of calcium carbonate. The C horizon , or soil base, includes the parent material, plus the organic and inorganic material that is broken down to form soil. The parent material may be either created in its natural place, or transported from elsewhere to its present location. Beneath the C horizon lies bedrock. \n\n Visual Connection \n\n Which horizon is considered the topsoil, and which is considered the subsoil? \n\n Some soils may have additional layers, or lack one of these layers. The thickness of the layers is also variable, and depends on the factors that influence soil formation. In general, immature soils may have O, A, and C horizons, whereas mature soils may display all of these, plus additional layers ( Figure 31.7 ). \n\n Career Connection Soil Scientist \n\n A soil scientist studies the biological components, physical and chemical properties, distribution, formation, and morphology of soils. Soil scientists need to have a strong background in physical and life sciences, plus a foundation in mathematics. They may work for federal or state agencies, academia, or the private sector. Their work may involve collecting data, carrying out research, interpreting results, inspecting soils, conducting soil surveys, and recommending soil management programs. \n\n Many soil scientists work both in an office and in the field. According to the United States Department of Agriculture (USDA): “a soil scientist needs good observation skills to analyze and determine the characteristics of different types of soils. Soil types are complex and the geographical areas a soil scientist may survey are varied. Aerial photos or various satellite images are often used to research the areas. Computer skills and geographic information systems (GIS) help the scientist to analyze the multiple facets of geomorphology, topography, vegetation, and climate to discover the patterns left on the landscape.” 1 Soil scientists play a key role in understanding the soil’s past, analyzing present conditions, and making recommendations for future soil-related practices. 1 National Resources Conservation Service / United States Department of Agriculture. “Careers in Soil Science.” http://soils.usda.gov/education/facts/careers.html \n31.3 Nutritional Adaptations of Plants Learning Objectives By the end of this section, you will be able to:\n\n Understand the nutritional adaptations of plants \n\n Describe mycorrhizae \n\n Explain nitrogen fixation \n\n Plants obtain food in two different ways. Autotrophic plants can make their own food from inorganic raw materials, such as carbon dioxide and water, through photosynthesis in the presence of sunlight. Green plants are included in this group. Some plants, however, are heterotrophic: they are totally parasitic and lacking in chlorophyll. These plants, referred to as holo-parasitic plants, are unable to synthesize organic carbon and draw all of their nutrients from the host plant. \n\n Plants may also enlist the help of microbial partners in nutrient acquisition. Particular species of bacteria and fungi have evolved along with certain plants to create a mutualistic symbiotic relationship with roots. This improves the nutrition of both the plant and the microbe. The formation of nodules in legume plants and mycorrhization can be considered among the nutritional adaptations of plants. However, these are not the only type of adaptations that we may find; many plants have other adaptations that allow them to thrive under specific conditions. \n\n Link to Learning \n\n This video reviews basic concepts about photosynthesis. In the left panel, click each tab to select a topic for review. \n\n Nitrogen Fixation: Root and Bacteria Interactions \n\n Nitrogen is an important macronutrient because it is part of nucleic acids and proteins. Atmospheric nitrogen, which is the diatomic molecule N 2, or dinitrogen, is the largest pool of nitrogen in terrestrial ecosystems. However, plants cannot take advantage of this nitrogen because they do not have the necessary enzymes to convert it into biologically useful forms. However, nitrogen can be “fixed,” which means that it can be converted to ammonia (NH 3 ) through biological, physical, or chemical processes. As you have learned, biological nitrogen fixation (BNF) is the conversion of atmospheric nitrogen (N 2 ) into ammonia (NH 3 ), exclusively carried out by prokaryotes such as soil bacteria or cyanobacteria. Biological processes contribute 65 percent of the nitrogen used in agriculture. The following equation represents the process: \n\n N \n\n 2 \n\n + 16 ATP + \n\n 8 e \n\n − \n\n + \n\n 8 H \n\n + \n\n → \n\n 2NH \n\n 3 \n\n + 16 ADP + 16 Pi + \n\n H \n\n 2 \n\n N \n\n 2 \n\n + 16 ATP + \n\n 8 e \n\n − \n\n + \n\n 8 H \n\n + \n\n → \n\n 2NH \n\n 3 \n\n + 16 ADP + 16 Pi + \n\n H \n\n 2 \n\n The most important source of BNF is the symbiotic interaction between soil bacteria and legume plants, including many crops important to humans ( Figure 31.9 ). The NH 3 resulting from fixation can be transported into plant tissue and incorporated into amino acids, which are then made into plant proteins. Some legume seeds, such as soybeans and peanuts, contain high levels of protein, and serve among the most important agricultural sources of protein in the world. \n\n Visual Connection \n\n Farmers often rotate corn (a cereal crop) and soy beans (a legume), planting a field with each crop in alternate seasons. What advantage might this crop rotation confer? \n\n Soil bacteria, collectively called rhizobia , symbiotically interact with legume roots to form specialized structures called nodules , in which nitrogen fixation takes place. This process entails the reduction of atmospheric nitrogen to ammonia, by means of the enzyme nitrogenase . Therefore, using rhizobia is a natural and environmentally friendly way to fertilize plants, as opposed to chemical fertilization that uses a nonrenewable resource, such as natural gas. Through symbiotic nitrogen fixation, the plant benefits from using an endless source of nitrogen from the atmosphere. The process simultaneously contributes to soil fertility because the plant root system leaves behind some of the biologically available nitrogen. As in any symbiosis, both organisms benefit from the interaction: the plant obtains ammonia, and bacteria obtain carbon compounds generated through photosynthesis, as well as a protected niche in which to grow ( Figure 31.10 ). \n\n Mycorrhizae: The Symbiotic Relationship between Fungi and Roots \n\n A nutrient depletion zone can develop when there is rapid soil solution uptake, low nutrient concentration, low diffusion rate, or low soil moisture. These conditions are very common; therefore, most plants rely on fungi to facilitate the uptake of minerals from the soil. Fungi form symbiotic associations called mycorrhizae with plant roots, in which the fungi actually are integrated into the physical structure of the root. The fungi colonize the living root tissue during active plant growth. \n\n Through mycorrhization, the plant obtains mainly phosphate and other minerals, such as zinc and copper, from the soil. The fungus obtains nutrients, such as sugars, from the plant root ( Figure 31.11 ). Mycorrhizae help increase the surface area of the plant root system because hyphae, which are narrow, can spread beyond the nutrient depletion zone. Hyphae can grow into small soil pores that allow access to phosphorus that would otherwise be unavailable to the plant. The beneficial effect on the plant is best observed in poor soils. The benefit to fungi is that they can obtain up to 20 percent of the total carbon accessed by plants. Mycorrhizae functions as a physical barrier to pathogens. It also provides an induction of generalized host defense mechanisms, and sometimes involves production of antibiotic compounds by the fungi. There are two types of mycorrhizae: ectomycorrhizae and endomycorrhizae. Ectomycorrhizae form an extensive dense sheath around the roots, called a mantle. Hyphae from the fungi extend from the mantle into the soil, which increases the surface area for water and mineral absorption. This type of mycorrhizae is found in forest trees, especially conifers, birches, and oaks. Endomycorrhizae, also called arbuscular mycorrhizae, do not form a dense sheath over the root. Instead, the fungal mycelium is embedded within the root tissue. Endomycorrhizae are found in the roots of more than 80 percent of terrestrial plants. \n\n Nutrients from Other Sources \n\n Some plants cannot produce their own food and must obtain their nutrition from outside sources. This may occur with plants that are parasitic or saprophytic. Some plants are mutualistic symbionts, epiphytes, or insectivorous. \n\n Plant Parasites \n\n A parasitic plant depends on its host for survival. Some parasitic plants have no leaves. An example of this is the dodder ( Figure 31.12 ), which has a weak, cylindrical stem that coils around the host and forms suckers. From these suckers, cells invade the host stem and grow to connect with the vascular bundles of the host. The parasitic plant obtains water and nutrients through these connections. The plant is a total parasite (a holoparasite) because it is completely dependent on its host. Other parasitic plants (hemiparasites) are fully photosynthetic and only use the host for water and minerals. There are about 4,100 species of parasitic plants. \n\n Saprophytes \n\n A saprophyte is a plant that does not have chlorophyll and gets its food from dead matter, similar to bacteria and fungi (note that fungi are often called saprophytes, which is incorrect, because fungi are not plants). Plants like these use enzymes to convert organic food materials into simpler forms from which they can absorb nutrients ( Figure 31.13 ). Most saprophytes do not directly digest dead matter: instead, they parasitize fungi that digest dead matter, or are mycorrhizal, ultimately obtaining photosynthate from a fungus that derived photosynthate from its host. Saprophytic plants are uncommon; only a few species are described. \n\n Symbionts \n\n A symbiont is a plant in a symbiotic relationship, with special adaptations such as mycorrhizae or nodule formation. Fungi also form symbiotic associations with cyanobacteria and green algae (called lichens). Lichens can sometimes be seen as colorful growths on the surface of rocks and trees ( Figure 31.14 ). The algal partner (phycobiont) makes food autotrophically, some of which it shares with the fungus; the fungal partner (mycobiont) absorbs water and minerals from the environment, which are made available to the green alga. If one partner was separated from the other, they would both die. \n\n Epiphytes \n\n An epiphyte is a plant that grows on other plants, but is not dependent upon the other plant for nutrition ( Figure 31.15 ). Epiphytes have two types of roots: clinging aerial roots, which absorb nutrients from humus that accumulates in the crevices of trees; and aerial roots, which absorb moisture from the atmosphere. \n\n Insectivorous Plants \n\n An insectivorous plant has specialized leaves to attract and digest insects. The Venus flytrap is popularly known for its insectivorous mode of nutrition, and has leaves that work as traps ( Figure 31.16 ). The minerals it obtains from prey compensate for those lacking in the boggy (low pH) soil of its native North Carolina coastal plains. There are three sensitive hairs in the center of each half of each leaf. The edges of each leaf are covered with long spines. Nectar secreted by the plant attracts flies to the leaf. When a fly touches the sensory hairs, the leaf immediately closes. Next, fluids and enzymes break down the prey and minerals are absorbed by the leaf. Since this plant is popular in the horticultural trade, it is threatened in its original habitat. "}}},{"rowIdx":90,"cells":{"bname":{"kind":"string","value":"principles_of_accounting,_volume_2:_managerial_accounting"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 5.1 Compare and Contrast Job Order Costing and Process Costing \n\n The three categories of costs incurred in producing an item are direct material, direct labor, and manufacturing overhead. \n\n Process costing is the system of accumulating costs within each department for large-volume, mass-produced units. \n\n Process costing often groups direct labor and manufacturing overhead as conversion costs. \n\n Costs under GAAP are categorized as period costs when they are not related to production and instead cover a time period. \n\n Selling and administrative costs are period costs related to the sales of products and management of the company and are not directly tied to a specific product. \n\n Process costing determines the cost per unit through the use of equivalent units, or the number of units that would have been produced if production was sequential instead of in batches. \n\n 5.2 Explain and Identify Conversion Costs \n\n Conversion costs are the costs of direct labor and manufacturing overhead used to convert raw materials into a finished product. \n\n Materials are added during various stages of the manufacturing process, such as the beginning or end, while conversion of the product from raw material into finished goods is considered to occur uniformly through the process. Thus, it is possible for a product to have all of its materials and not be complete. \n\n Equivalent units for direct materials can be different than the equivalent units for conversion costs because materials are added in steps through the manufacturing process, while conversion costs are incurred evenly throughout the process. \n\n 5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage \n\n Process costing has a work in process inventory account for each department. \n\n Equivalent units of production for materials may differ from the equivalent units for conversion costs. \n\n The total units to account for is the number of units in the beginning work in process inventory plus the number of units started into production; this total also represents the sum of the number of units completed and the number of units in the ending work in process inventory. \n\n The cost per equivalent unit for materials is the total of the material costs for the beginning work in process inventory and the total of material costs incurred during the period. \n\n The cost per equivalent unit for conversion costs is the total of the conversion costs for the beginning work in process inventory and the total of conversion costs incurred during the period. \n\n The cost of units transferred to the next department is the number of units transferred times the total of the cost per equivalent unit of material plus the cost per equivalent unit for conversion costs. \n\n 5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage \n\n The total units to account for is the number of units in the beginning work in process inventory plus the number of units transferred from the prior department; this total also represents the number of units completed plus the number of units in the ending work in process inventory. \n\n The cost per equivalent units for materials is the total of the material costs for the beginning work in process inventory plus the cost of material transferred in to the department plus the total of material costs incurred during the period. \n\n The cost per equivalent unit for conversion costs is the total of the conversion costs for the beginning work in process inventory plus the conversion costs transferred in plus the total of conversion costs incurred during the period. \n\n 5.5 Prepare Journal Entries for a Process Costing System \n\n Traditional journal entries show the purchase of material and the incurring of overhead costs. \n\n Each department records the transfer of material from the storeroom into production, its direct labor costs, the application of overhead, and the transfer of goods to the next department or finished goods. \n\n The value of the inventory transferred to the next department or to finished goods equals the amount listed as transferred on the production cost report. "},"intro":{"kind":"string","value":" Chapter Outline 5.1 Compare and Contrast Job Order Costing and Process Costing 5.2 Explain and Identify Conversion Costs 5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage 5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage 5.5 Prepare Journal Entries for a Process Costing System Why It Matters \n\n David and William’s family has used a secret family recipe for generations to make amazing chocolate chip cookies. While in college, they helped their grandmother, who used only locally sourced products, make and sell the cookies to a local restaurant. They helped her become more efficient, discovered how to retain the quality taste while making larger batches, and developed a plate-sized version that could be decorated similar to a birthday cake. After creating an equally successful peanut butter cookie recipe, David and William decided to expand the business and sell to high-end grocers as well as to a second restaurant. They found it was optimal in terms of cost, efficiency, and quality to produce 100 cookies per batch for each regular-sized cookie and 5 cookies per batch for the large cookies. They surveyed restaurants and grocery stores and determined that each flavor should be offered in four different package sizes. They also analyzed the marketability at various sale prices. David and William now know they need to use their information to identify the costs associated with making the cookies. They need to know the cost to produce one unit of their product in order to price their cookies correctly, determine the optimal product mix, manage efficiency and process improvement, and make other management decisions. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Process costing is the optimal costing system when a standardized process is used to manufacture identical products and the direct material , direct labor , and manufacturing overhead cannot be easily or economically traced to a specific unit . <hl> Process costing is used most often when manufacturing a product in batches . <hl> Each department or production process or batch process tracks its direct material and direct labor costs as well as the number of units in production . <hl> The actual cost to produce each unit through a process costing system varies , but the average result is an adequate determination of the cost for each manufactured unit . Examples of items produced and accounted for using a form of the process costing method could be soft drinks , petroleum products , or even furniture such as chairs , assuming that the company makes batches of the same chair , instead of customizing final products for individual customers . <hl> As you ’ ve learned , job order costing is the optimal accounting method when costs and production specifications are not identical for each product or customer but the direct material and direct labor costs can easily be traced to the final product . <hl> Job order costing is often a more complex system and is appropriate when the level of detail is necessary , as discussed in Job Order Costing . Examples of products manufactured using the job order costing method include tax returns or audits conducted by a public accounting firm , custom furniture , or , in a comprehensive example , semitrucks . At the Peterbilt factory in Denton , Texas , the company can build over 100,000 unique versions of their semitrucks without making the same truck twice .","hl_sentences":"Process costing is the optimal costing system when a standardized process is used to manufacture identical products and the direct material , direct labor , and manufacturing overhead cannot be easily or economically traced to a specific unit . Each department or production process or batch process tracks its direct material and direct labor costs as well as the number of units in production . As you ’ ve learned , job order costing is the optimal accounting method when costs and production specifications are not identical for each product or customer but the direct material and direct labor costs can easily be traced to the final product .","question":{"cloze_format":"The production characteristic best suited for process costing and not job order costing can be stated as follows: ___.","normal_format":"Which of the following production characteristics is better suited for process costing and not job order costing?","question_choices":["Each product batch is distinguishable from the prior batch.","The costs are easily traced to a specific product.","Costs are accumulated by department.","The value of work in process is the direct material used, the direct labor incurred, and the overhead applied to the job in process."],"question_id":"fs-idm469131584","question_text":"Which of the following production characteristics is better suited for process costing and not job order costing?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"a paper manufacturing company"},"bloom":null,"hl_context":"<hl> As previously mentioned , process costing is used when similar items are produced in large quantities . <hl> As such , many individuals immediately associate process costing with assembly line production . <hl> Process costing works best when products cannot be distinguished from each other and , in addition to obvious production line products like ice cream or paint , also works for more complex manufacturing of similar products like small engines . <hl> Conversely , products in a job order cost system are manufactured in small quantities and include custom jobs such as custom manufacturing products . They can also be legal or accounting tasks , movie production , or major projects such as construction activities .","hl_sentences":"As previously mentioned , process costing is used when similar items are produced in large quantities . Process costing works best when products cannot be distinguished from each other and , in addition to obvious production line products like ice cream or paint , also works for more complex manufacturing of similar products like small engines .","question":{"cloze_format":"A process costing system is most likely used by ___ .","normal_format":"A process costing system is most likely used by which of the following?","question_choices":["airplane manufacturing","a paper manufacturing company","an accounting firm specializing in tax returns","a hospital"],"question_id":"fs-idm205106176","question_text":"A process costing system is most likely used by which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"A"},"bloom":null,"hl_context":"When assigning costs to departments , it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period , instead of attached to the production of an asset . Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ) . <hl> Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor . <hl> Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes . Also , note that direct labor is considered to be a component of both prime costs and conversion costs .","hl_sentences":"Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor .","question":{"cloze_format":"(The) ___ is/are a prime cost.","normal_format":"Which of the following is a prime cost?","question_choices":["direct labor","work in process inventory","administrative labor","factory maintenance expenses"],"question_id":"fs-idm214657104","question_text":"Which of the following is a prime cost?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"direct labor"},"bloom":null,"hl_context":"When assigning costs to departments , it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period , instead of attached to the production of an asset . Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ) . Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor . <hl> Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes . <hl> Also , note that direct labor is considered to be a component of both prime costs and conversion costs .","hl_sentences":"Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes .","question":{"cloze_format":"___ is a conversion cost.","normal_format":"Which of the following is a conversion cost?","question_choices":["raw materials","direct labor","sales commissions","direct material used"],"question_id":"fs-idm200869264","question_text":"Which of the following is a conversion cost?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"When a company mass produces parts but allows customization on the final product , both systems are used ; this is common in auto manufacturing . <hl> Each part of the vehicle is mass produced , and its cost is calculated with process costing . <hl> <hl> However , specific cars have custom options , so each individual car costs the sum of the specific parts used . <hl> <hl> In a process cost system , costs are maintained by each department , and the method for determining the cost per individual unit is different than in a job order costing system . <hl> Rock City Percussion uses a process cost system because the drumsticks are produced in batches , and it is not economically feasible to trace the direct labor or direct material , like hickory , to a specific drumstick . Therefore , the costs are maintained by each department , rather than by job , as they are in job order costing .","hl_sentences":"Each part of the vehicle is mass produced , and its cost is calculated with process costing . However , specific cars have custom options , so each individual car costs the sum of the specific parts used . In a process cost system , costs are maintained by each department , and the method for determining the cost per individual unit is different than in a job order costing system .","question":{"cloze_format":"During production, the costs in process costing are accumulated ___.","normal_format":"During production, how are the costs in process costing accumulated?","question_choices":["to cost of goods sold","to each individual product","to manufacturing overhead","to each individual department"],"question_id":"fs-idm225538080","question_text":"During production, how are the costs in process costing accumulated?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"The shaping department uses only wood as its direct material and water as its indirect material . In the shaping department , the material is added first . <hl> Then , machines cut the wood underwater into dowels , separate them , and move them to machines that shape the dowels into drumsticks . <hl> <hl> These machines need electricity to operate and personnel to monitor and adjust the processes and to maintain the equipment . <hl> When the shaping is finished , a conveyer belt transfers the sticks to the finishing department . <hl> Let ’ s return to our drumstick example to learn how to work with conversion costs . <hl> Rock City Percussion has two departments critical to manufacturing drumsticks : the shaping and packaging departments . When assigning costs to departments , it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period , instead of attached to the production of an asset . Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ) . Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor . <hl> Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes . <hl> Also , note that direct labor is considered to be a component of both prime costs and conversion costs .","hl_sentences":"Then , machines cut the wood underwater into dowels , separate them , and move them to machines that shape the dowels into drumsticks . These machines need electricity to operate and personnel to monitor and adjust the processes and to maintain the equipment . Let ’ s return to our drumstick example to learn how to work with conversion costs . Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes .","question":{"cloze_format":"___ is the list that contains only conversion costs for an inflatable raft manufacturing corporation.","normal_format":"Which of the following lists contains only conversion costs for an inflatable raft manufacturing corporation?","question_choices":["vinyl for raft, machine operator, electricity, insurance","machine operator, electricity, depreciation, plastic for air valves","machine operator, electricity, depreciation, insurance","vinyl for raft, electricity, insurance, plastic for air valves"],"question_id":"fs-idm363777888","question_text":"Which of the following lists contains only conversion costs for an inflatable raft manufacturing corporation?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"costs of the units in the beginning inventory and costs added during the period"},"bloom":null,"hl_context":"Once the equivalent units for materials and conversion are known , the cost per equivalent unit is computed in a similar manner as the units accounted for . <hl> The costs for material and conversion need to reconcile with the total beginning inventory and the costs incurred for the department during that month . <hl> In addition to the equivalent units , it is necessary to track the units completed as well as the units remaining in ending inventory . A similar process is used to account for the costs completed and transferred . <hl> Reconciling the number of units and the costs is part of the process costing system . <hl> The reconciliation involves the total of beginning inventory and units started into production . <hl> This total is called “ units to account for , ” while the total of beginning inventory costs and costs added to production is called “ costs to be accounted for . ” Knowing the total units or costs to account for is helpful since it also equals the units or costs transferred out plus the amount remaining in ending inventory . <hl>","hl_sentences":"The costs for material and conversion need to reconcile with the total beginning inventory and the costs incurred for the department during that month . Reconciling the number of units and the costs is part of the process costing system . This total is called “ units to account for , ” while the total of beginning inventory costs and costs added to production is called “ costs to be accounted for . ” Knowing the total units or costs to account for is helpful since it also equals the units or costs transferred out plus the amount remaining in ending inventory .","question":{"cloze_format":"The costs to be accounted for consist of ___.","normal_format":"The costs to be accounted for consist of which of the following?","question_choices":["costs of the units added during the period","costs of the units in ending inventory","costs of the units started and transferred during the period","costs of the units in the beginning inventory and costs added during the period"],"question_id":"fs-idm203001392","question_text":"The costs to be accounted for consist of which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> The similarities between job order cost systems and process cost systems are the product costs of materials , labor , and overhead , which are used determine the cost per unit , and the inventory values . <hl> The differences between the two systems are shown in Table 5.1 .","hl_sentences":"The similarities between job order cost systems and process cost systems are the product costs of materials , labor , and overhead , which are used determine the cost per unit , and the inventory values .","question":{"cloze_format":"___ is the step in which materials, labor, and overhead are detailed.","normal_format":"Which of the following is the step in which materials, labor, and overhead are detailed?","question_choices":["determining the units to which costs are assigned","determining the equivalent units of production","determining the cost per equivalent units","allocating the costs to the units transferred out and the units partially completed"],"question_id":"fs-idm235943968","question_text":"Which of the following is the step in which materials, labor, and overhead are detailed?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Overhead costs are accumulated in a manufacturing overhead account and applied to each department on the basis of a predetermined overhead rate . Properly allocating overhead to each department depends on finding an activity that provides a fair basis for the allocation . <hl> It needs to be an activity common to each department and influential in driving the cost of manufacturing overhead . <hl> In traditional costing systems , the most common activities used are machine hours , direct labor in dollars , or direct labor in hours . If the number of machine hours can be related to the manufacturing overhead , the overhead can be applied to each department based on the machine hours . The formula for overhead allocation is : During July , the shaping department requisitioned $ 10,179 in direct material . <hl> Similar to job order costing , indirect material costs are accumulated in the manufacturing overhead account . <hl> The overhead costs are applied to each department based on a predetermined overhead rate . In the example , assume that there was an indirect material cost for water of $ 400 in July that will be recorded as manufacturing overhead . The journal entry to record the requisition and usage of direct materials and overhead is :","hl_sentences":"It needs to be an activity common to each department and influential in driving the cost of manufacturing overhead . Similar to job order costing , indirect material costs are accumulated in the manufacturing overhead account .","question":{"cloze_format":"Assigning indirect costs to departments is completed by ________.","normal_format":"Assigning indirect costs to departments is completed by what?","question_choices":["applying the predetermined overhead rate","debiting the manufacturing costs incurred","applying the costs to manufacturing overhead","applying the costs to work in process inventory"],"question_id":"fs-idm383545408","question_text":"Assigning indirect costs to departments is completed by ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"work in process inventory"},"bloom":null,"hl_context":"<hl> In a process cost system , each department accumulates its costs to compute the value of work in process inventory , so there will be a work in process inventory for each manufacturing or production department as well as an inventory cost for finished goods inventory . <hl> Manufacturing departments are often organized by the various stages of the production process . For example , blending , baking , and packaging could each be categorized as manufacturing or production departments for the cookie producer , while cutting , assembly , and finishing could be manufacturing or production departments with accompanying costs for a furniture manufacturer . Each department , or process , will have its own work in process inventory account , but there will only be one finished goods inventory account . Manufacturing costs or product costs include all expenses required to manufacture the product : direct materials , direct labor , and manufacturing overhead . <hl> Since process costing assigns the costs to each department , the inventory at the end of the period includes the finished goods inventory , and the work in process inventory for each manufacturing department . <hl> For example , using the departments shown in Figure 5.3 , raw materials inventory is the cost paid for the materials that remain in the storeroom until requested .","hl_sentences":"In a process cost system , each department accumulates its costs to compute the value of work in process inventory , so there will be a work in process inventory for each manufacturing or production department as well as an inventory cost for finished goods inventory . Since process costing assigns the costs to each department , the inventory at the end of the period includes the finished goods inventory , and the work in process inventory for each manufacturing department .","question":{"cloze_format":"In a process costing system, the account that shows the overhead assigned to the department is the ___ .","normal_format":"In a process costing system, which account shows the overhead assigned to the department?","question_choices":["cost of goods sold","finished goods inventory","raw material inventory","work in process inventory"],"question_id":"fs-idm369029280","question_text":"In a process costing system, which account shows the overhead assigned to the department?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Process costing is the optimal costing system when a standardized process is used to manufacture identical products and the direct material , direct labor , and manufacturing overhead cannot be easily or economically traced to a specific unit . <hl> Process costing is used most often when manufacturing a product in batches . <hl> Each department or production process or batch process tracks its direct material and direct labor costs as well as the number of units in production . <hl> The actual cost to produce each unit through a process costing system varies , but the average result is an adequate determination of the cost for each manufactured unit . Examples of items produced and accounted for using a form of the process costing method could be soft drinks , petroleum products , or even furniture such as chairs , assuming that the company makes batches of the same chair , instead of customizing final products for individual customers . <hl> As you ’ ve learned , job order costing is the optimal accounting method when costs and production specifications are not identical for each product or customer but the direct material and direct labor costs can easily be traced to the final product . <hl> Job order costing is often a more complex system and is appropriate when the level of detail is necessary , as discussed in Job Order Costing . Examples of products manufactured using the job order costing method include tax returns or audits conducted by a public accounting firm , custom furniture , or , in a comprehensive example , semitrucks . At the Peterbilt factory in Denton , Texas , the company can build over 100,000 unique versions of their semitrucks without making the same truck twice .\",\n \"hl_sentences\": \"Process costing is the optimal costing system when a standardized process is used to manufacture identical products and the direct material , direct labor , and manufacturing overhead cannot be easily or economically traced to a specific unit . Each department or production process or batch process tracks its direct material and direct labor costs as well as the number of units in production . As you ’ ve learned , job order costing is the optimal accounting method when costs and production specifications are not identical for each product or customer but the direct material and direct labor costs can easily be traced to the final product .\",\n \"question\": {\n \"cloze_format\": \"The production characteristic best suited for process costing and not job order costing can be stated as follows: ___.\",\n \"normal_format\": \"Which of the following production characteristics is better suited for process costing and not job order costing?\",\n \"question_choices\": [\n \"Each product batch is distinguishable from the prior batch.\",\n \"The costs are easily traced to a specific product.\",\n \"Costs are accumulated by department.\",\n \"The value of work in process is the direct material used, the direct labor incurred, and the overhead applied to the job in process.\"\n ],\n \"question_id\": \"fs-idm469131584\",\n \"question_text\": \"Which of the following production characteristics is better suited for process costing and not job order costing?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"a paper manufacturing company\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> As previously mentioned , process costing is used when similar items are produced in large quantities . <hl> As such , many individuals immediately associate process costing with assembly line production . <hl> Process costing works best when products cannot be distinguished from each other and , in addition to obvious production line products like ice cream or paint , also works for more complex manufacturing of similar products like small engines . <hl> Conversely , products in a job order cost system are manufactured in small quantities and include custom jobs such as custom manufacturing products . They can also be legal or accounting tasks , movie production , or major projects such as construction activities .\",\n \"hl_sentences\": \"As previously mentioned , process costing is used when similar items are produced in large quantities . Process costing works best when products cannot be distinguished from each other and , in addition to obvious production line products like ice cream or paint , also works for more complex manufacturing of similar products like small engines .\",\n \"question\": {\n \"cloze_format\": \"A process costing system is most likely used by ___ .\",\n \"normal_format\": \"A process costing system is most likely used by which of the following?\",\n \"question_choices\": [\n \"airplane manufacturing\",\n \"a paper manufacturing company\",\n \"an accounting firm specializing in tax returns\",\n \"a hospital\"\n ],\n \"question_id\": \"fs-idm205106176\",\n \"question_text\": \"A process costing system is most likely used by which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"A\"\n },\n \"bloom\": null,\n \"hl_context\": \"When assigning costs to departments , it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period , instead of attached to the production of an asset . Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ) . <hl> Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor . <hl> Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes . Also , note that direct labor is considered to be a component of both prime costs and conversion costs .\",\n \"hl_sentences\": \"Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor .\",\n \"question\": {\n \"cloze_format\": \"(The) ___ is/are a prime cost.\",\n \"normal_format\": \"Which of the following is a prime cost?\",\n \"question_choices\": [\n \"direct labor\",\n \"work in process inventory\",\n \"administrative labor\",\n \"factory maintenance expenses\"\n ],\n \"question_id\": \"fs-idm214657104\",\n \"question_text\": \"Which of the following is a prime cost?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"direct labor\"\n },\n \"bloom\": null,\n \"hl_context\": \"When assigning costs to departments , it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period , instead of attached to the production of an asset . Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ) . Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor . <hl> Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes . <hl> Also , note that direct labor is considered to be a component of both prime costs and conversion costs .\",\n \"hl_sentences\": \"Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes .\",\n \"question\": {\n \"cloze_format\": \"___ is a conversion cost.\",\n \"normal_format\": \"Which of the following is a conversion cost?\",\n \"question_choices\": [\n \"raw materials\",\n \"direct labor\",\n \"sales commissions\",\n \"direct material used\"\n ],\n \"question_id\": \"fs-idm200869264\",\n \"question_text\": \"Which of the following is a conversion cost?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"When a company mass produces parts but allows customization on the final product , both systems are used ; this is common in auto manufacturing . <hl> Each part of the vehicle is mass produced , and its cost is calculated with process costing . <hl> <hl> However , specific cars have custom options , so each individual car costs the sum of the specific parts used . <hl> <hl> In a process cost system , costs are maintained by each department , and the method for determining the cost per individual unit is different than in a job order costing system . <hl> Rock City Percussion uses a process cost system because the drumsticks are produced in batches , and it is not economically feasible to trace the direct labor or direct material , like hickory , to a specific drumstick . Therefore , the costs are maintained by each department , rather than by job , as they are in job order costing .\",\n \"hl_sentences\": \"Each part of the vehicle is mass produced , and its cost is calculated with process costing . However , specific cars have custom options , so each individual car costs the sum of the specific parts used . In a process cost system , costs are maintained by each department , and the method for determining the cost per individual unit is different than in a job order costing system .\",\n \"question\": {\n \"cloze_format\": \"During production, the costs in process costing are accumulated ___.\",\n \"normal_format\": \"During production, how are the costs in process costing accumulated?\",\n \"question_choices\": [\n \"to cost of goods sold\",\n \"to each individual product\",\n \"to manufacturing overhead\",\n \"to each individual department\"\n ],\n \"question_id\": \"fs-idm225538080\",\n \"question_text\": \"During production, how are the costs in process costing accumulated?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"The shaping department uses only wood as its direct material and water as its indirect material . In the shaping department , the material is added first . <hl> Then , machines cut the wood underwater into dowels , separate them , and move them to machines that shape the dowels into drumsticks . <hl> <hl> These machines need electricity to operate and personnel to monitor and adjust the processes and to maintain the equipment . <hl> When the shaping is finished , a conveyer belt transfers the sticks to the finishing department . <hl> Let ’ s return to our drumstick example to learn how to work with conversion costs . <hl> Rock City Percussion has two departments critical to manufacturing drumsticks : the shaping and packaging departments . When assigning costs to departments , it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period , instead of attached to the production of an asset . Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ) . Prime costs are costs that include the primary ( or direct ) product costs : direct material and direct labor . <hl> Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes . <hl> Also , note that direct labor is considered to be a component of both prime costs and conversion costs .\",\n \"hl_sentences\": \"Then , machines cut the wood underwater into dowels , separate them , and move them to machines that shape the dowels into drumsticks . These machines need electricity to operate and personnel to monitor and adjust the processes and to maintain the equipment . Let ’ s return to our drumstick example to learn how to work with conversion costs . Conversion costs are the costs necessary to convert direct materials into a finished product : direct labor and manufacturing overhead , which includes other costs that are not classified as direct materials or direct labor , such as plant insurance , utilities , or property taxes .\",\n \"question\": {\n \"cloze_format\": \"___ is the list that contains only conversion costs for an inflatable raft manufacturing corporation.\",\n \"normal_format\": \"Which of the following lists contains only conversion costs for an inflatable raft manufacturing corporation?\",\n \"question_choices\": [\n \"vinyl for raft, machine operator, electricity, insurance\",\n \"machine operator, electricity, depreciation, plastic for air valves\",\n \"machine operator, electricity, depreciation, insurance\",\n \"vinyl for raft, electricity, insurance, plastic for air valves\"\n ],\n \"question_id\": \"fs-idm363777888\",\n \"question_text\": \"Which of the following lists contains only conversion costs for an inflatable raft manufacturing corporation?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"costs of the units in the beginning inventory and costs added during the period\"\n },\n \"bloom\": null,\n \"hl_context\": \"Once the equivalent units for materials and conversion are known , the cost per equivalent unit is computed in a similar manner as the units accounted for . <hl> The costs for material and conversion need to reconcile with the total beginning inventory and the costs incurred for the department during that month . <hl> In addition to the equivalent units , it is necessary to track the units completed as well as the units remaining in ending inventory . A similar process is used to account for the costs completed and transferred . <hl> Reconciling the number of units and the costs is part of the process costing system . <hl> The reconciliation involves the total of beginning inventory and units started into production . <hl> This total is called “ units to account for , ” while the total of beginning inventory costs and costs added to production is called “ costs to be accounted for . ” Knowing the total units or costs to account for is helpful since it also equals the units or costs transferred out plus the amount remaining in ending inventory . <hl>\",\n \"hl_sentences\": \"The costs for material and conversion need to reconcile with the total beginning inventory and the costs incurred for the department during that month . Reconciling the number of units and the costs is part of the process costing system . This total is called “ units to account for , ” while the total of beginning inventory costs and costs added to production is called “ costs to be accounted for . ” Knowing the total units or costs to account for is helpful since it also equals the units or costs transferred out plus the amount remaining in ending inventory .\",\n \"question\": {\n \"cloze_format\": \"The costs to be accounted for consist of ___.\",\n \"normal_format\": \"The costs to be accounted for consist of which of the following?\",\n \"question_choices\": [\n \"costs of the units added during the period\",\n \"costs of the units in ending inventory\",\n \"costs of the units started and transferred during the period\",\n \"costs of the units in the beginning inventory and costs added during the period\"\n ],\n \"question_id\": \"fs-idm203001392\",\n \"question_text\": \"The costs to be accounted for consist of which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The similarities between job order cost systems and process cost systems are the product costs of materials , labor , and overhead , which are used determine the cost per unit , and the inventory values . <hl> The differences between the two systems are shown in Table 5.1 .\",\n \"hl_sentences\": \"The similarities between job order cost systems and process cost systems are the product costs of materials , labor , and overhead , which are used determine the cost per unit , and the inventory values .\",\n \"question\": {\n \"cloze_format\": \"___ is the step in which materials, labor, and overhead are detailed.\",\n \"normal_format\": \"Which of the following is the step in which materials, labor, and overhead are detailed?\",\n \"question_choices\": [\n \"determining the units to which costs are assigned\",\n \"determining the equivalent units of production\",\n \"determining the cost per equivalent units\",\n \"allocating the costs to the units transferred out and the units partially completed\"\n ],\n \"question_id\": \"fs-idm235943968\",\n \"question_text\": \"Which of the following is the step in which materials, labor, and overhead are detailed?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Overhead costs are accumulated in a manufacturing overhead account and applied to each department on the basis of a predetermined overhead rate . Properly allocating overhead to each department depends on finding an activity that provides a fair basis for the allocation . <hl> It needs to be an activity common to each department and influential in driving the cost of manufacturing overhead . <hl> In traditional costing systems , the most common activities used are machine hours , direct labor in dollars , or direct labor in hours . If the number of machine hours can be related to the manufacturing overhead , the overhead can be applied to each department based on the machine hours . The formula for overhead allocation is : During July , the shaping department requisitioned $ 10,179 in direct material . <hl> Similar to job order costing , indirect material costs are accumulated in the manufacturing overhead account . <hl> The overhead costs are applied to each department based on a predetermined overhead rate . In the example , assume that there was an indirect material cost for water of $ 400 in July that will be recorded as manufacturing overhead . The journal entry to record the requisition and usage of direct materials and overhead is :\",\n \"hl_sentences\": \"It needs to be an activity common to each department and influential in driving the cost of manufacturing overhead . Similar to job order costing , indirect material costs are accumulated in the manufacturing overhead account .\",\n \"question\": {\n \"cloze_format\": \"Assigning indirect costs to departments is completed by ________.\",\n \"normal_format\": \"Assigning indirect costs to departments is completed by what?\",\n \"question_choices\": [\n \"applying the predetermined overhead rate\",\n \"debiting the manufacturing costs incurred\",\n \"applying the costs to manufacturing overhead\",\n \"applying the costs to work in process inventory\"\n ],\n \"question_id\": \"fs-idm383545408\",\n \"question_text\": \"Assigning indirect costs to departments is completed by ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"work in process inventory\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In a process cost system , each department accumulates its costs to compute the value of work in process inventory , so there will be a work in process inventory for each manufacturing or production department as well as an inventory cost for finished goods inventory . <hl> Manufacturing departments are often organized by the various stages of the production process . For example , blending , baking , and packaging could each be categorized as manufacturing or production departments for the cookie producer , while cutting , assembly , and finishing could be manufacturing or production departments with accompanying costs for a furniture manufacturer . Each department , or process , will have its own work in process inventory account , but there will only be one finished goods inventory account . Manufacturing costs or product costs include all expenses required to manufacture the product : direct materials , direct labor , and manufacturing overhead . <hl> Since process costing assigns the costs to each department , the inventory at the end of the period includes the finished goods inventory , and the work in process inventory for each manufacturing department . <hl> For example , using the departments shown in Figure 5.3 , raw materials inventory is the cost paid for the materials that remain in the storeroom until requested .\",\n \"hl_sentences\": \"In a process cost system , each department accumulates its costs to compute the value of work in process inventory , so there will be a work in process inventory for each manufacturing or production department as well as an inventory cost for finished goods inventory . Since process costing assigns the costs to each department , the inventory at the end of the period includes the finished goods inventory , and the work in process inventory for each manufacturing department .\",\n \"question\": {\n \"cloze_format\": \"In a process costing system, the account that shows the overhead assigned to the department is the ___ .\",\n \"normal_format\": \"In a process costing system, which account shows the overhead assigned to the department?\",\n \"question_choices\": [\n \"cost of goods sold\",\n \"finished goods inventory\",\n \"raw material inventory\",\n \"work in process inventory\"\n ],\n \"question_id\": \"fs-idm369029280\",\n \"question_text\": \"In a process costing system, which account shows the overhead assigned to the department?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":5,"string":"5"},"chapter_text":{"kind":"string","value":" 5.1 Compare and Contrast Job Order Costing and Process Costing \n\n As you’ve learned, job order costing is the optimal accounting method when costs and production specifications are not identical for each product or customer but the direct material and direct labor costs can easily be traced to the final product. Job order costing is often a more complex system and is appropriate when the level of detail is necessary, as discussed in Job Order Costing . Examples of products manufactured using the job order costing method include tax returns or audits conducted by a public accounting firm, custom furniture, or, in a comprehensive example, semitrucks. At the Peterbilt factory in Denton, Texas, the company can build over 100,000 unique versions of their semitrucks without making the same truck twice. \n\n Process costing is the optimal costing system when a standardized process is used to manufacture identical products and the direct material, direct labor, and manufacturing overhead cannot be easily or economically traced to a specific unit. Process costing is used most often when manufacturing a product in batches. Each department or production process or batch process tracks its direct material and direct labor costs as well as the number of units in production. The actual cost to produce each unit through a process costing system varies, but the average result is an adequate determination of the cost for each manufactured unit. Examples of items produced and accounted for using a form of the process costing method could be soft drinks, petroleum products, or even furniture such as chairs, assuming that the company makes batches of the same chair, instead of customizing final products for individual customers. \n\n For example, small companies, such as David and William’s, and large companies, such as Nabisco , use similar cost-determination processes. In order to understand how much each product costs—for example, Oreo cookies— Nabisco uses process costing to track the direct materials, direct labor, and manufacturing overhead used in the manufacturing of its products. Oreo production has six distinct steps or departments: (1) make the cookie dough, (2) press the cookie dough into a molding machine, (3) bake the cookies, (4) make the filling and apply it to the cookies, (5) put the cookies together into a sandwich, and (6) and place the cookies into plastic trays and packages. Each department keeps track of its direct materials used and direct labor incurred, and manufacturing overhead applied to facilitate determining the cost of a batch of Oreo cookies. \n\n As previously mentioned, process costing is used when similar items are produced in large quantities. As such, many individuals immediately associate process costing with assembly line production. Process costing works best when products cannot be distinguished from each other and, in addition to obvious production line products like ice cream or paint, also works for more complex manufacturing of similar products like small engines. Conversely, products in a job order cost system are manufactured in small quantities and include custom jobs such as custom manufacturing products. They can also be legal or accounting tasks, movie production, or major projects such as construction activities. \n\n The difference between process costing and job order costing relates to how the costs are assigned to the products. In either costing system, the ability to obtain and analyze cost data is needed. This results in the costing system selected being the one that best matches the manufacturing process. \n\n A job order cost system is often more expensive to maintain than a basic process costing system, since there is a cost associated with assigning the individual material and labor to the product. Thus, a job order cost system is used for custom jobs when it is easy to determine the cost of materials and labor used for each job. A process cost system is often less expensive to maintain and works best when items are identical and it is difficult to trace the exact cost of materials and labor to the final product. For example, assume that your company uses three production processes to make jigsaw puzzles. The first process glues the picture on the cardboard backing, the second process cuts the puzzle into pieces, and the final process loads the pieces into the boxes and seals them. Tracing the complete costs for the batch of similar puzzles would likely entail three steps, with three separate costing system components. In this environment, it would be difficult and not economically feasible to trace the exact materials and the exact labor to each individual puzzle; rather, it would be more efficient to trace the costs per batch of puzzles. \n\n The costing system used typically depends on whether the company can most efficiently and economically trace the costs to the job (favoring job order costing system) or to the production department or batch (favoring a process costing system). \n\n While the costing systems are different from each other, management uses the information provided to make similar managerial decisions, such as setting the sales price. For example, in a job order cost system, each job is unique, which allows management to establish individual prices for individual projects. Management also needs to establish a sales price for a product produced with a process costing system, but this system is not designed to stop the production process and individually cost each batch of a product, so management must set a price that will work for many batches of the product. \n\n In addition to setting the sales price, managers need to know the cost of their products in order to determine the value of inventory, plan production, determine labor needs, and make long- and short-term plans. They also need to know the costs to determine when a new product should be added or an old product removed from production. \n\n In this chapter, you will learn when and why process costing is used. You’ll also learn the concepts of conversion costs and equivalent units of production and how to use these for calculating the unit and total cost of items produced using a process costing system. \n\n Basic Managerial Accounting Terms Used in Job Order Costing and Process Costing \n\n Regardless of the costing system used, manufacturing costs consist of direct material, direct labor, and manufacturing overhead. Figure 5.2 shows a partial organizational chart for Rock City Percussion, a drumstick manufacturer. In this example, two groups—administrative and manufacturing—report directly to the chief financial officer (CFO). Each group has a vice president responsible for several departments. The organizational chart also shows the departments that report to the production department, illustrating the production arrangement. The material storage unit stores the types of wood used (hickory, maple, and birch), the tips (nylon and felt), and packaging materials. \n\n Understanding the company’s organization is an important first step in any costing system. Next is understanding the production process. The most basic drumstick is made of hickory and has a wooden tip. When the popular size 5A stick is manufactured, the hickory stored in the materials storeroom is delivered to the shaping department where the wood is cut into pieces, shaped into dowels, and shaped into the size 5A shape while under a stream of water. The sticks are dried, and then sent to the packaging department, where the sticks are embossed with the Rock City Percussion logo, inspected, paired, packaged, and shipped to retail outlets such as Guitar Center . The manufacturing process is described in Figure 5.3 . \n\n The different units within Rock City Percussion illustrate the two main cost categories of a manufacturing company: manufacturing costs and administrative costs. \n\n Link to Learning \n\n Understanding the full manufacturing process for a product helps with tracking costs. This video on how drumsticks are made shows the production process for drumsticks at one company, starting with the raw wood and ending with packaging. \n\n Manufacturing Costs \n\n Manufacturing costs or product costs include all expenses required to manufacture the product: direct materials, direct labor, and manufacturing overhead. Since process costing assigns the costs to each department, the inventory at the end of the period includes the finished goods inventory, and the work in process inventory for each manufacturing department. For example, using the departments shown in Figure 5.3 , raw materials inventory is the cost paid for the materials that remain in the storeroom until requested. \n\n While still in production, the work in process units are moved from one department to the next until they are completed, so the work in process inventory includes all of the units in the shaping and packaging departments. When the units are completed, they are transferred to finished goods inventory and become costs of goods sold when the product is sold. \n\n When assigning costs to departments, it is important to separate the product costs from the period costs , which are those that are typically related with a particular time period, instead of attached to the production of an asset. Management often needs additional information to make decisions and needs the product costs further categorized as prime costs or conversion costs ( Figure 5.4 ). Prime costs are costs that include the primary (or direct) product costs: direct material and direct labor. Conversion costs are the costs necessary to convert direct materials into a finished product: direct labor and manufacturing overhead, which includes other costs that are not classified as direct materials or direct labor, such as plant insurance, utilities, or property taxes. Also, note that direct labor is considered to be a component of both prime costs and conversion costs. \n\n Job order costing tracks prime costs to assign direct material and direct labor to individual products (jobs). Process costing also tracks prime costs to assign direct material and direct labor to each production department (batch). Manufacturing overhead is another cost of production, and it is applied to products (job order) or departments (process) based on an appropriate activity base. \n\n Ethical Considerations The Unethical Bakery Accountant 1 , 2 According to the Federal Bureau of Investigation (FBI), “Sandy Jenkins was a shy, daydreaming accountant at the Collin Street Bakery , the world’s most famous fruitcake company. He was tired of feeling invisible, so he started stealing—and got a little carried away.” Being unethical netted the accountant ten years in federal prison, and his wife Kay was sentenced to five years’ probation and 100 hours of community service, and she was required to write a formal apology to the bakery. According to the FBI, “Jenkins spent over $11 million on a Black American Express card alone—roughly $98,000 per month over the course of the scheme—for a couple that had a legitimate income, through the Bakery, of approximately $50,000 per year.” \n\n How did this happen? Texas Monthly reports that Sandy found a way to write unapproved checks in the accounting system. He implemented his accounting system and created checks that were “signed” by the owner of the company, Bob McNutt. McNutt was perplexed as to why his bakery was not more profitable year after year. The accountant was stealing the money while making the stolen checks appear to be paying for material costs or operating costs. According to Texas Monthly , “Once Sandy was sure that nobody had noticed the first fraudulent check, he tried it again. And again and again. Each time, Sandy would repeat the scheme, pairing his fraudulent check with one that appeared legitimate. Someone would have to closely examine the checks to see any discrepancies, and that seemed unlikely.” The multimillion dollar fraud was exposed when another accountant looked closely at the checks and noticed discrepancies. \n\n 1 Katy Vine. “Just Desserts.” Texas Monthly . October 2010. https://features.texasmonthly.com/editorial/just-desserts/ 2 Federal Bureau of Investigation (FBI). “Former Collin Street Bakery Executive and Wife Sentenced.” September 16, 2015. https://www.fbi.gov/contact-us/field-offices/dallas/news/press-releases/former-collin-street-bakery-executive-and-wife-sentenced \n\n Selling and Administrative Expenses \n\n Selling and administrative (S&A) expenses are period costs, which means that they are recorded in the period in which they were incurred. Selling and administrative expenses typically are not directly assigned to the items produced or services provided and include costs of departments not directly associated with manufacturing but necessary to operate the business. The selling costs component of S&A expenses is related to the promotion and sale of the company’s products, while administrative expenses are related to the administration of the company. Some examples of S&A expenses include marketing costs; administration building rent; the chief executive officer’s salary expense; and the accounting, payroll, and data processing department expenses. \n\n These general rules for S&A expenses, however, have their exceptions. For example, some items that are classified as overhead, such as plant insurance, are period costs but are classified as overhead and are attached to the items produced as product costs. \n\n The expense recognition principle is the primary reason to separate the costs of production from the other expenses of the company. This principle requires costs to be recorded in the period in which they are incurred. The costs are expensed when matched to the revenue with which they are associated; this is commonly referred to as having the expenses follow the revenues . \n\n Period costs are expensed during the period in which they are incurred; this allows a company to apply the administrative and other expenses shown on the income statement to the same period in which the company earns income. Under generally accepted accounting principles (GAAP), separating the production costs and assigning them to the department results in the costs of the product staying with the work in process inventory for each department. This follows the expense recognition principle because the cost of the product is expensed when revenue from the sale is recognized. \n\n Equivalent Units \n\n In a process cost system, costs are maintained by each department, and the method for determining the cost per individual unit is different than in a job order costing system. Rock City Percussion uses a process cost system because the drumsticks are produced in batches, and it is not economically feasible to trace the direct labor or direct material, like hickory, to a specific drumstick. Therefore, the costs are maintained by each department, rather than by job, as they are in job order costing. \n\n How does an organization determine the cost of each unit in a process costing environment? The costs in each department are allocated to the number of units produced in a given period. This requires determination of the number of units produced, but this is not always an easy process. At the end of the accounting period, there typically are always units still in production, and these units are only partially complete. Think of it this way: At midnight on the last day of the month, all accounting numbers need to be determined in order to process the financial statements for that month, but the production process does not stop at the end of each accounting period. However, the number of units produced must be calculated at the end of the accounting period to determine the number of equivalent units , or the number of units that would have been produced if the units were produced sequentially and in their entirety in a particular time period. The number of equivalent units is different from the number of actual units and represents the number of full or whole units that could have been produced given the amount of effort applied. To illustrate, consider this analogy. You have five large pizzas that each contained eight slices. Your friends served themselves, and when they were finished eating, there were several partial pizzas left. In equivalent units, determine how many whole pizzas are left if the remaining slices are divided as shown in Figure 5.5 . \n\n Pie 1 had one slice \n\n Pie 2 had two slices \n\n Pie 3 had two slices \n\n Pie 4 had three slices \n\n Pie 5 had eight slices \n\n Together, there are sixteen slices left. Since there are eight slices per pizza, the leftover pizza would be considered two full equivalent units of pizzas. The equivalent unit is determined separately for direct materials and for conversion costs as part of the computation of the per-unit cost for both material and conversion costs. \n\n Major Characteristics of Process Costing \n\n Process costing is the optimal system for a company to use when the production process results in many similar units. It is used when production is continuous or occurs in large batches and it is difficult to trace a particular input cost to a specific individual product. \n\n For example, before David and William found ways to make five large cookies per batch, their family always made one large cookie per batch. In order to make five cookies at a time, they had to gather the ingredients and baking materials, including five bowls and five cookie sheets. The exact amount of ingredients for one large cookie was mixed in each separate bowl and then placed on the cookie sheet. When this method was used, it was easy to establish that exactly one egg, two cups of flour, three-quarter cup of chocolate chips, three-quarter cup of sugar, one-quarter teaspoon salt, and so forth, were in each cookie. This made it easy to determine the exact cost of each cookie. But if David and William used one bowl instead of five bowls, measured the ingredients into it and then divided the dough into five large cookies, they could not know for certain that each cookie has exactly two cups of flour. One cookie may have 1 7/8 cups and another may have 1 15/16 cups, and one cookie may have a few more chocolate chips than another. It is also impossible to trace the chocolate chips from each bag to each cookie because the chips were mixed together. These variations do not affect the taste and are not important in this type of accounting. Process costing is optimal when the products are relatively homogenous or indistinguishable from one another, such as bottles of vegetable oil or boxes of cereal. \n\n Often, process costing makes sense if the individual costs or values of each unit are not significant. For example, it would not be cost effective for a restaurant to make each cup of iced tea separately or to track the direct material and direct labor used to make each eight-ounce glass of iced tea served to a customer. In this scenario, job order costing is a less efficient accounting method because it costs more to track the costs per eight ounces of iced tea than the cost of a batch of tea. Overall, when it is difficult or not economically feasible to track the costs of a product individually, process costing is typically the best cost system to use. \n\n Process costing can also accommodate increasingly complex business scenarios. While making drumsticks may sound simple, an immense amount of technology is involved. Rock City Percussion makes 8,000 hickory sticks per day, four days each week. The sticks made of maple and birch are manufactured on the fifth day of the week. It is difficult to tell the first drumstick made on Monday from the 32,000th one made on Thursday, so a computer matches the sticks in pairs based on the tone produced. \n\n Process costing measures and assigns the costs to the associated department. The basic 5A hickory stick consists only of hickory as direct material. The rest of the manufacturing process involves direct labor and manufacturing overhead, so the focus is on properly assigning those costs. Thus, process costing works well for simple production processes such as cereal, rubber, and steel, and for more complicated production processes such as the manufacturing of electronics and watches, if there is a degree of similarity in the production process. \n\n In a process cost system, each department accumulates its costs to compute the value of work in process inventory, so there will be a work in process inventory for each manufacturing or production department as well as an inventory cost for finished goods inventory. Manufacturing departments are often organized by the various stages of the production process. For example, blending, baking, and packaging could each be categorized as manufacturing or production departments for the cookie producer, while cutting, assembly, and finishing could be manufacturing or production departments with accompanying costs for a furniture manufacturer. Each department, or process, will have its own work in process inventory account, but there will only be one finished goods inventory account. \n\n There are two methods used to compute the values in the work in process and finished goods inventories. The first method is the weighted-average method, which includes all costs (costs incurred during the current period and costs incurred during the prior period and carried over to the current period). This method is often favored, because in the process cost production method there often is little product left at the end of the period and most has been transferred out. The second method is the first-in, first-out (FIFO) method, which calculates the unit costs based on the assumption that the first units sold come from the prior period’s work in process that was carried over into the current period and completed. After these units are sold, the newer completed units can then be sold. The theory is similar to the FIFO inventory valuation process that you learned about in Inventory . (Since the FIFO process costing method is more complicated than the weighted-average method, the FIFO method is typically covered in more advanced accounting courses.) \n\n With processing, it is difficult to establish how much of each material, and exactly how much time is in each unit of finished product. This will require the use of the equivalent unit computation, and management selects the method (weighted average or FIFO) that best fits their information system. \n\n Process costing can also be used by service organizations that provide homogeneous services and often do not have inventory to value, such as a hotel reservation system. Although they have no inventory, the hotel might want to know its costs per reservation for a period. They could allocate the total costs incurred by the reservation system based on the number of inquiries they served. For example, assume that in a year they incurred costs of $200,000 and served 50,000 potential guests. They could determine an average cost by dividing costs by number of inquiries, or $200,000/50,000 = $4.00 per potential guest. \n\n In the case of a not-for-profit company, the same process could be used to determine the average costs incurred by a department that performs interviews. The department’s costs would be allocated based on the number of cases processed. For example, assume a not-for-profit pet adoption organization has an annual budget of $180,000 and typically matches 900 shelter animals with new owners each year. The average cost would be $200 per match. \n\n Similarities between Process Costing and Job Order Costing \n\n Both process costing and job order costing maintain the costs of direct material, direct labor, and manufacturing overhead. The process of production does not change because of the costing method. The costing method is chosen based on the production process. \n\n In job order cost production, the costs can be directly traced to the job, and the job cost sheet contains the total expenses for that job. Process costing is optimal when the costs cannot be traced directly to the job. For example, it would be impossible for David and William to trace the exact amount of eggs in each chocolate chip cookie. It is also impossible to trace the exact amount of hickory in a drumstick. Even two sticks made sequentially may have different weights because the wood varies in density. These types of manufacturing are optimal for the process cost system. \n\n The similarities between job order cost systems and process cost systems are the product costs of materials, labor, and overhead, which are used determine the cost per unit, and the inventory values. The differences between the two systems are shown in Table 5.1 . \n\n Differences between Job Order Costing and Process Costing \n\n Job Order Costing \n\n Process Costing \n\n Product costs are traced to the product and recorded on each job’s individual job cost sheet. \n\n Product costs are traced to departments or processes. \n\n Each department tracks its expenses and adds them to the job cost sheet. As jobs move from one department to another, the job cost sheet moves to the next department as well. \n\n Each department tracks its expenses, the number of units started or transferred in, and the number of units transferred to the next department. \n\n Unit costs are computed using the job cost sheet. \n\n Unit costs are computed using the departmental costs and the equivalent units produced. \n\n Finished goods inventory includes the products completed but not sold, and all incomplete jobs are work in process inventory. \n\n Finished goods inventory is the number of units completed at the per unit cost. Work in process inventory is the cost per unit and the equivalent units remaining to be completed. \n\n Table 5.1 \n\n Concepts In Practice Choosing Between Process Costing and Job Order Costing Process costing and job order costing are both acceptable methods for tracking costs and production levels. Some companies use a single method, while some companies use both, which creates a hybrid costing system. The system a company uses depends on the nature of the product the company manufactures. \n\n Companies that mass produce a product allocate the costs to each department and use process costing. For example, General Mills uses process costing for its cereal, pasta, baking products, and pet foods. Job order systems are custom orders because the cost of the direct material and direct labor are traced directly to the job being produced. For example, Boeing uses job order costing to manufacture planes. \n\n When a company mass produces parts but allows customization on the final product, both systems are used; this is common in auto manufacturing. Each part of the vehicle is mass produced, and its cost is calculated with process costing. However, specific cars have custom options, so each individual car costs the sum of the specific parts used. \n\n Think It Through Direct or Indirect Material Around Again is a wooden frame manufacturer. Wood and fastener metals are typically added at the beginning of the process and are easily tracked as direct material. Sometimes, after inspection, the product needs to be reworked and additional pieces are added. Because the frames have already been through each department, the additional work is typically minor and often entails simply adding an additional fastener to keep the back of the frame intact. Other times, all the frame needs is additional glue for a corner piece. \n\n How does a company differentiate between direct and indirect material? Many direct material costs, as the wood in the frame, are easy to identify as direct costs because the material is identifiable in the final product. But not all readily identifiable material is a direct material cost. \n\n Technology makes it easy to track costs as small as one fastener or ounce of glue. However, if each fastener had to be requisitioned and each ounce of glue recorded, the product would take longer to make and the direct labor cost would be higher. So, while it is possible to track the cost of each individual product, the additional information may not be worth the additional expense. Managerial accountants work with management to decide which products should be accounted for as direct material and tracked individually, versus which should be considered indirect material and allocated to the departments through overhead application. \n\n Should Around Again consider the fasteners or glue added after inspection as direct material or indirect material? \n 5.2 Explain and Identify Conversion Costs \n\n In a processing environment, there are two concepts important to determining the cost of products produced. These are the concepts of equivalent units and conversion costs. As you have learned, equivalent units are the number of units that would have been produced if one unit was completed before starting a second unit. For example, four units that are one-fourth finished would equal one equivalent unit. Conversion costs are the labor and overhead expenses that “convert” raw materials into a completed unit. Each department tracks its conversion costs in order to determine the quantity and cost per unit (see Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage details the steps to determine cost per unit ; we discuss this concept in more detail later). Management often uses the cost information generated to set the sales price; to set standard usage data and price for material, labor, and overhead; and to allow management to evaluate the efficiency of production and plan for the future. Definition of Conversion Costs \n\n Conversion costs are the total of direct labor and factory overhead costs. They are combined because it is the labor and overhead together that convert the raw material into the finished product. Remember that factory, manufacturing, or organizational overhead (you might see all three terms in practice) is composed of three sources: indirect materials, indirect labor, and all other overhead costs that are not indirect materials or indirect labor. Materials are often added in stages at discrete points of production, such as at the beginning, middle, or end of a process, but conversion is usually applied equally throughout the process. For example, in the opening example, David and William do not add direct material (ingredients) evenly throughout the cookie-making process. They are all added at the beginning of the production process, so they begin with the direct materials but add labor and overhead throughout the rest of the process. \n\n Conversion costs can be explained through the process of making Just Born ’s Peeps. Just Born makes 5.5 million Peeps per day using three ingredients and the following process: 3 3 Just Born. “Marshmallow Peeps Factory Tour.” n.d. http://www.justborn.com/resource/corporate/popups/virtualTour.cfm \n\n Use machines to add and mix the sugar, corn syrup, and gelatin into a mixture called a slurry. Send slurry through a whipper to give the marshmallow its fluffy texture. \n\n Color the sugar. \n\n Deposit marshmallows on sugar-coated belts in the Peep shape. Send Peeps on belts through a wind tunnel that stirs up the sugar to coat the entire shape. \n\n Add eyes, and inspect. \n\n Move the Peeps via belt into their appropriate tray, and wrap with cellophane. \n\n In the Peep-making process, the direct materials of sugar, corn syrup, gelatin, color, and packaging materials are added at the beginning of steps 1, 2, and 5. While the fully automated production does not need direct labor, it does need indirect labor in each step to ensure the machines are operating properly and to perform inspections (step 4). \n\n Mechanics of Applying Conversion Costs \n\n Let’s return to our drumstick example to learn how to work with conversion costs. Rock City Percussion has two departments critical to manufacturing drumsticks: the shaping and packaging departments. \n\n The shaping department uses only wood as its direct material and water as its indirect material. In the shaping department, the material is added first. Then, machines cut the wood underwater into dowels, separate them, and move them to machines that shape the dowels into drumsticks. These machines need electricity to operate and personnel to monitor and adjust the processes and to maintain the equipment. When the shaping is finished, a conveyer belt transfers the sticks to the finishing department. \n\n Since the drumsticks are made by performing one process on one batch at a time, instead of producing one stick at a time from start to finish, it is difficult to determine the exact materials, labor, and overhead for a single pair of drumsticks. It is easier to track the materials and conversion costs for one batch and have those costs follow the batch to the next process. \n\n Therefore, once the batch of sticks gets to the second process—the packaging department—it already has costs attached to it. In other words, the packaging department receives both the drumsticks and their related costs from the shaping department. For the basic size 5A stick, the packaging department adds material at the beginning of the process. The 5A uses only packaging sleeves as its direct material, while other types may also include nylon, felt, and/or the ingredients for the proprietary handgrip. Direct labor and manufacturing overhead are used to test, weigh, and sound-match the drumsticks into pairs. \n\n Thus, at the end of the accounting period, there are two work in process inventories: one in the shaping department and one in the packaging department. \n\n Direct materials are added at the beginning of shaping and packaging departments, so the work in process inventory for those departments is 100% complete with regard to materials, but it is not complete with regard to conversion costs. If they were 100% complete with regard to conversion costs, then they would have been transferred to the next department. \n\n Link to Learning \n\n Management needs to understand its costs in order to set prices, budget for the upcoming year, and evaluate performance. Sometimes individuals become managers due to their knowledge of the production process but not necessarily the costs. Managers can view this information on the importance of identifying prime and conversion costs from Investopedia, a resource for managers. \n 5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage \n\n As described previously, process costing can have more than one work in process account. Determining the value of the work in process inventory accounts is challenging because each product is at varying stages of completion and the computation needs to be done for each department. Trying to determine the value of those partial stages of completion requires application of the equivalent unit computation. The equivalent unit computation determines the number of units if each is manufactured in its entirety before manufacturing the next unit. For example, forty units that are 25% complete would be ten (40 × 25%) units that are totally complete. \n\n Direct material is added in stages, such as the beginning, middle, or end of the process, while conversion costs are expensed evenly over the process. Often there is a different percentage of completion for materials than there is for labor. For example, if material is added at the beginning of the process, the forty units that are 100% complete with respect to material and 25% complete with respect to conversion costs would be the same as forty units of material and ten units (40 × 25%) completed with conversion costs. \n\n For example, during the month of July, Rock City Percussion purchased raw material inventory of $25,000 for the shaping department. Although each department tracks the direct material it uses in its own department, all material is held in the material storeroom. The inventory will be requisitioned for each department as needed. \n\n During the month, Rock City Percussion’s shaping department requested $10,179 in direct material and started into production 8,700 hickory drumsticks of size 5A. There was no beginning inventory in the shaping department, and 7,500 drumsticks were completed in that department and transferred to the finishing department. Wood is the only direct material in the shaping department, and it is added at the beginning of the process, so the work in process (WIP) is considered to be 100% complete with respect to direct materials. At the end of the month, the drumsticks still in the shaping department were estimated to be 35% complete with respect to conversion costs. All materials are added at the beginning of the shaping process. While beginning the size 5A drumsticks, the shaping department incurred these costs in July: \n\n These costs are then used to calculate the equivalent units and total production costs in a four-step process. \n\n Step One: Determining the Units to Which Costs Will Be Assigned \n\n In addition to the equivalent units, it is necessary to track the units completed as well as the units remaining in ending inventory. A similar process is used to account for the costs completed and transferred. Reconciling the number of units and the costs is part of the process costing system. The reconciliation involves the total of beginning inventory and units started into production. This total is called “units to account for,” while the total of beginning inventory costs and costs added to production is called “costs to be accounted for.” Knowing the total units or costs to account for is helpful since it also equals the units or costs transferred out plus the amount remaining in ending inventory. \n\n When the new batch of hickory sticks was started on July 1, Rock City Percussion did not have any beginning inventory and started 8,700 units, so the total number of units to account for in the reconciliation is 8,700: \n\n The shaping department completed 7,500 units and transferred them to the testing and sorting department. No units were lost to spoilage , which consists of any units that are not fit for sale due to breakage or other imperfections. Since the maximum number of units that could possibly be completed is 8,700, the number of units in the shaping department’s ending inventory must be 1,200. The total of the 7,500 units completed and transferred out and the 1,200 units in ending inventory equal the 8,700 possible units in the shaping department. \n\n Step Two: Computing the Equivalent Units of Production \n\n All of the materials have been added to the shaping department, but all of the conversion elements have not; the numbers of equivalent units for material costs and for conversion costs remaining in ending inventory are different. All of the units transferred to the next department must be 100% complete with regard to that department’s cost or they would not be transferred. So the number of units transferred is the same for material units and for conversion units. The process cost system must calculate the equivalent units of production for units completed (with respect to materials and conversion) and for ending work in process with respect to materials and conversion. \n\n For the shaping department, the materials are 100% complete with regard to materials costs and 35% complete with regard to conversion costs. The 7,500 units completed and transferred out to the finishing department must be 100% complete with regard to materials and conversion, so they make up 7,500 (7,500 × 100%) units. The 1,200 ending work in process units are 100% complete with regard to material and have 1,200 (1,200 × 100%) equivalent units for material. The 1,200 ending work in process units are only 35% complete with regard to conversion costs and represent 420 (1,200 × 35%) equivalent units. \n\n Step Three: Determining the Cost per Equivalent Unit \n\n Once the equivalent units for materials and conversion are known, the cost per equivalent unit is computed in a similar manner as the units accounted for. The costs for material and conversion need to reconcile with the total beginning inventory and the costs incurred for the department during that month. \n\n The total materials costs for the period (including any beginning inventory costs) is computed and divided by the equivalent units for materials. The same process is then completed for the total conversion costs. The total of the cost per unit for material ($1.17) and for conversion costs ($2.80) is the total cost of each unit transferred to the finishing department ($3.97). \n\n Step Four: Allocating the Costs to the Units Transferred Out and Partially Completed in the Shaping Department \n\n Now you can determine the cost of the units transferred out and the cost of the units still in process in the shaping department. To calculate the goods transferred out, simply take the units transferred out times the sum of the two equivalent unit costs (materials and conversion) because all items transferred to the next department are complete with respect to materials and conversion, so each unit brings all its costs. But the ending WIP value is determined by taking the product of the work in process material units and the cost per equivalent unit for materials plus the product of the work in process conversion units and the cost per equivalent unit for conversion. \n\n This information is accumulated in a production cost report . This report shows the costs used in the preparation of a product, including the cost per unit for materials and conversion costs, and the amount of work in process and finished goods inventory. A complete production cost report for the shaping department is illustrated in Figure 5.6 . \n\n Your Turn Calculating Inventory Transferred and Work in Process Costs Kyler Industries started a new batch of paint on October 1. The new batch consists of 8,700 cans of paint, of which 7,500 was completed and transferred to finished goods. During October, the manufacturing process recorded the following expenses: direct materials of $10,353; direct labor of $17,970; and applied overhead of $9,000. The inventory still in process is 100% complete with respect to materials and 30% complete with respect to conversion. What is the cost of inventory transferred out and work in process? Assume that there is no beginning work in process inventory. \n\n Solution \n 5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage \n\n In many production departments, units are typically transferred from the initial stage to the next stage in the process. When the units are transferred, the accumulated cost per unit is transferred along with them. Since the unit being produced includes work from all of the prior departments, the transferred-in cost is the cost of the work performed in all earlier departments. \n\n When the hickory size 5A drumsticks have completed the shaping process, they are transferred to the packaging department along with the inventory costs of $29,775. The inventory costs of $29,775 were $8,775 for materials and $21,000 for conversion costs and were calculated in Figure 5.6 . During the month of July, Rock City Percussion purchased raw material inventory of $2,000 for the packaging department. As with the shaping department, the packaging department tracks its costs and requisitions the raw material from the material storeroom. The packaging department has computed direct material costs of $2,000, direct labor costs of $13,000, and applied overhead of $9,100, for a total of $22,100 in conversion costs. Equivalent units are computed for this department, and a new cost per unit is computed. \n\n As with calculating the equivalent units and total cost of production in the initial processing stage, there are four steps for calculating these costs in a subsequent processing stage. \n\n Step One: Determining the Stage 2 Units to Which Costs Will Be Assigned \n\n In the initial manufacturing department, there is beginning inventory, and units are started in production. In subsequent stages, instead of starting new units, units are transferred in from the prior department, but the accounting process is the same. Returning to the example, Rock City Percussion had a beginning inventory of 750 units in the packaging department. When the 7,500 sticks are transferred into the packaging department from the shaping department, the total number of units to account for in the reconciliation is 8,250, which is the total of the beginning WIP and the units transferred in: \n\n The reconciliation of units to account for are the same for each department. The units that were completed and transferred out plus the ending inventory equal the total units to account for. The packaging department for Rock City Percussion completed 6,500 units and transferred them into finished goods inventory. Since the maximum number of units to possibly be completed is 8,250 and no units were lost to spoilage, the number of units in the packaging department’s ending inventory must be 1,750. The total of the 6,500 units completed and transferred out and the 1,750 units in ending inventory equal the 8,250 possible units in the packaging department. \n\n Step Two: Computing the Stage 2 Equivalent Units of Production \n\n The only direct material added in the packaging department for the 5A sticks is packaging. The packaging materials are added at the beginning of the process, so all the materials have been added before the units are transferred out, but all of the conversion elements have not. As a result, the number of equivalent units for material costs and for conversion costs remaining in ending inventory is different for the testing and sorting department. As you’ve learned, all of the units transferred to the next department must be 100% complete with regard to that department’s cost, or they would not be transferred. The process cost system must calculate the equivalent units of production for units completed (with respect to materials and conversion) and for ending WIP with respect to materials and conversion. \n\n For the packaging department, the materials are 100% complete with regard to materials costs and 40% complete with regard to conversion costs. The 6,500 units completed and transferred out to the finishing department must be 100% complete with regard to materials and conversion, so they make up 6,500 (6,500 × 100%) units. The 1,750 ending WIP units are 100% complete with regard to material and have 1,750 (1,750 × 100%) equivalent units for material. The 1,750 ending WIP units are only 40% complete with regard to conversion costs and represent 700 (1,750 × 40%) equivalent units. \n\n Step Three: Determining the Stage 2 Cost per Equivalent Unit \n\n Once the equivalent units for materials and conversion are known for the packaging department, the cost per equivalent unit is computed in a manner similar to the calculation for the units accounted for. The costs for material and conversion need to reconcile with the department’s beginning inventory and the costs incurred for the department during that month. \n\n The total materials costs for the period (including any beginning inventory costs) are computed and divided by the equivalent units for materials. The same process is then completed for the total conversion costs. The total of the cost per unit for materials ($1.50) and for conversion costs ($6.90) is the total cost of each unit transferred to the testing and sorting department. \n\n Step Four: Allocating the Costs to the Units in the Finishing Department \n\n Now you can determine the cost of the units transferred out and the cost of the units still in process in the finishing department. For the goods transferred out, simply take the units transferred out times the sum of the two equivalent unit costs (materials and conversion) because all items transferred to the next department are complete with respect to materials and conversion, so each unit brings all its costs. But the ending WIP value is determined by taking the product of the work in process materials units and the cost per equivalent unit for materials plus the product of the work in process conversion units and the cost per equivalent unit for conversion. \n\n Link to Learning \n\n Knowing the cost to produce a unit is critical to management’s decisions. Sometimes that knowledge leads to management’s decision to stop production, but sometimes that decision isn’t as simple as it seems. The cost to produce a penny is more than one cent, and yet, the United States still makes pennies. See this article from Forbes that explains the difference among cost , worth , and value to learn more. \n 5.5 Prepare Journal Entries for a Process Costing System \n\n Calculating the costs associated with the various processes within a process costing system is only a part of the accounting process. Journal entries are used to record and report the financial information relating to the transactions. The example that follows illustrates how the journal entries reflect the process costing system by recording the flow of goods and costs through the process costing environment. \n\n Purchased Materials for Multiple Departments \n\n Each department within Rock City Percussion has a separate work in process inventory account. Raw materials totaling $33,500 were ordered prior to being requisitioned by each department: $25,000 for the shaping department and $8,500 for the packaging department. The July 1 journal entry to record the purchases on account is: \n\n Direct Materials Requisitioned by the Shaping and Packaging Departments and Indirect Material Used \n\n During July, the shaping department requisitioned $10,179 in direct material. Similar to job order costing, indirect material costs are accumulated in the manufacturing overhead account. The overhead costs are applied to each department based on a predetermined overhead rate. In the example, assume that there was an indirect material cost for water of $400 in July that will be recorded as manufacturing overhead. The journal entry to record the requisition and usage of direct materials and overhead is: \n\n During July, the packaging department requisitioned $2,000 in direct material and overhead costs for indirect material totaled $300 for the month of July. The journal entry to record the requisition and usage of materials is: \n\n Direct Labor Paid by All Production Departments \n\n During July, the shaping department incurred $15,000 in direct labor costs and $600 in indirect labor. The journal entry to record the labor costs is: \n\n During July, the packaging department incurred $13,000 of direct labor costs and indirect labor of $1,000. The journal entry to record the labor costs is: \n\n Applied Manufacturing Overhead to All Production Departments \n\n Manufacturing overhead includes indirect material, indirect labor, and other types of manufacturing overhead. It is difficult, if not impossible, to trace manufacturing overhead to a specific product, and yet, the total cost per unit needs to include overhead in order to make management decisions. \n\n Overhead costs are accumulated in a manufacturing overhead account and applied to each department on the basis of a predetermined overhead rate. Properly allocating overhead to each department depends on finding an activity that provides a fair basis for the allocation. It needs to be an activity common to each department and influential in driving the cost of manufacturing overhead. In traditional costing systems, the most common activities used are machine hours, direct labor in dollars, or direct labor in hours. If the number of machine hours can be related to the manufacturing overhead, the overhead can be applied to each department based on the machine hours. The formula for overhead allocation is: \n\n Rock City Percussion determined that machine hours is the appropriate base to use when allocating overhead. The estimated annual overhead cost is $340,000 per year. It was also estimated that the total machine hours will be 34,000 hours, so the allocation rate is computed as: \n\n The shaping department used 700 machine hours, and with an overhead application rate of $10 per direct labor hour, the journal entry to record the overhead allocation is: \n\n The finishing department used 910 machine hours, and with an overhead application rate of $10 per direct labor hour, the journal entry to record the overhead allocation is: \n\n Transferred Costs of Finished Goods from the Shaping Department to the Packaging Department \n\n When the units are transferred from the shaping department to the packaging department, they are transferred at $3.97 per unit, as calculated previously. The amount transferred from the shaping department is the same amount listed on the production cost report in Figure 5.6 . The journal entry is: \n\n Transferred Goods from the Packaging Department to Finished Goods \n\n The computation of inventory for the packaging department is shown in Figure 5.7 . \n\n The value of the inventory transferred to finished goods in the production cost report is the same as in the journal entry: \n\n Recording the Cost of Goods Sold Out of the Finished Goods Inventory \n\n Each unit is a package of two drumsticks that cost $8.40 to make and sells for $24.99. There are two transactions when recording a sale. One entry is to transfer the inventory from finished goods inventory to cost of goods sold and is at the cost of the product. The second transaction is to record the sale at the sales price. The compound entry to record both transactions for the sale of 500 units on account is: \n\n Link to Learning \n\n The importance of properly recording the production process is illustrated in this report on work in process inventory from InventoryOps.com. "}}},{"rowIdx":91,"cells":{"bname":{"kind":"string","value":"principles_of_accounting,_volume_1:_financial_accounting"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":" Summary 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock \n\n The process of forming a corporation involves several steps, which result in a legal entity that can issue stock, enter into contracts, buy and sell assets, and borrow funds. \n\n The corporate form has several advantages, which include the ability to function as a separate legal entity, limited liability, transferable ownership, continuing existence, and ease of raising capital. \n\n The disadvantages of operating as a corporation include the costs of organization, regulation, and potential double taxation. \n\n There are a number of considerations when choosing whether to finance with debt or equity as a means to raise capital, including dilution of ownership, the repayment obligation, the cash obligation, budgeting reliability, cost savings, and the risk assessment by creditors. \n\n The Securities and Exchange Commission regulates large and small public corporations. \n\n There are key differences between public corporations that experience an IPO and private corporations. \n\n A corporation’s shares continue to be bought and sold by the public in the secondary market after an IPO. \n\n The process of marketing a company’s stock involves several steps. \n\n Capital stock consists of two classes of stock—common and preferred, each providing the company with the ability to attract capital from investors. \n\n Shares of stock are categorized as authorized, issued, and outstanding. \n\n Shares of stock are measured based on their market or par value. Some stock is no-par, which carries a stated value. \n\n A company’s primary class of stock issued is common stock, and each share represents a partial claim to ownership or a share of the company’s business. Common shareholders have four rights: right to vote, the right to share in corporate net income through dividends, the right to share in any distribution of assets upon liquidation, and a preemptive right. \n\n Preferred stock, by definition, has preferred characteristics, which are more advantageous to shareholders over common stock characteristics. These include dividend preferences such as cumulative and participating and a preference for asset distribution upon liquidation. These shares can also be callable or convertible. \n\n 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock \n\n The initial issuance of common stock reflects the sale of the first stock by a corporation. \n\n Common stock issued at par value for cash creates an additional paid-in capital account for the excess of the issue price over the par value. \n\n Stock issued in exchange for property or services is recorded at the fair market value of the stock or the asset or services received, whichever is more clearly determinable. \n\n Stock with a stated value is treated as if the stated value is a par value. The entire issue price of no-par stock with no stated value is credited to the capital stock account. \n\n Preferred stock issued at par or stated value creates an additional paid-in capital account for the excess of the issue price over the par value. \n\n A corporation reports a stock’s par or stated value, the number of shares authorized, issued, and outstanding, and if preferred, the dividend rate on the face of the balance sheet. \n\n Treasury stock is a corporation’s stock that the corporation purchased back. A company may buy back its stock for strategic purposes against competitors, to create demand, or to use for employee stock option plans. \n\n The acquisition of treasury stock creates a contra equity account, Treasury Stock, reported in the stockholders’ equity section of the balance sheet. \n\n When a corporation reissues its treasury stock at an amount above the cost, it generates a credit to the Additional Paid-in Capital from Treasury stock account. \n\n When a corporation reissues its treasury stock at an amount below cost, the Additional Paid-in Capital from Treasury stock account is reduced first, then any excess is debited to Retained Earnings. \n\n 14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits \n\n Dividends are a distribution of corporate earnings, though some companies reinvest earnings rather than declare dividends. \n\n There are three dividend dates: date of declaration, date of record, and date of payment. \n\n Cash dividends are accounted for as a reduction of retained earnings and create a liability when declared. \n\n When dividends are declared and a company has only common stock issued, the reduction of retained earnings is the amount per share times the number of outstanding shares. \n\n A property dividend occurs when a company declares and distributes assets other than cash. They are recorded at the fair market value of the asset being distributed. \n\n A stock dividend is a distribution of shares of stock to existing shareholders in lieu of a cash dividend. \n\n A small stock dividend occurs when a stock dividend distribution is less than 25% of the total outstanding shares based on the outstanding shares prior to the dividend distribution. The entry requires a decrease to Retained Earnings for the market value of the shares to be distributed. \n\n A large stock dividend involves a distribution of stock to existing shareholders that is larger than 25% of the total outstanding shares just before the distribution. The journal entry requires a decrease to Retained Earnings and a credit to Stock Dividends Distributable for the par or stated value of the shares to be distributed. \n\n Some corporations employ stock splits to keep their stock price competitive in the market. A traditional stock split occurs when a company’s board of directors issues new shares to existing shareholders in place of the old shares by increasing the number of shares and reducing the par value of each share. \n\n 14.4 Compare and Contrast Owners’ Equity versus Retained Earnings \n\n Owner’s equity reflects an owner’s investment value in a company. \n\n The three forms of business utilize different accounts and transactions relative to owners’ equity. \n\n Retained earnings is the primary component of a company’s earned capital. It generally consists of the cumulative net income minus any cumulative losses less dividends declared. A statement of retained earnings shows the changes in the retained earnings account during the period. \n\n Restricted retained earnings is the portion of a company’s earnings that has been designated for a particular purpose due to legal or contractual obligations. \n\n A company’s board of directors may designate a portion of a company’s retained earnings for a particular purpose such as future expansion, special projects, or as part of a company’s risk management plan. The amount designated is classified as appropriated retained earnings. \n\n The statement of stockholders’ equity provides the changes between the beginning and ending balances of each of the stockholders’ equity accounts, including retained earnings. \n\n Prior period adjustments are corrections of errors that occurred on previous periods’ financial statements. They are reported on a company’s statement of retained earnings as an adjustment to the beginning balance. \n\n 14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance \n\n Earnings per share (EPS) measures the portion of a corporation’s profit allocated to each outstanding share of common stock. \n\n EPS is calculated by dividing the profit earned for common shareholders by the weighted average common shares of stock outstanding. \n\n Because EPS is a key profitability measure that both current and potential common stockholders monitor, it is important to understand how to interpret it. "},"intro":{"kind":"string","value":" Chapter Outline 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock 14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits 14.4 Compare and Contrast Owners’ Equity versus Retained Earnings 14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance Why It Matters \n\n Chad and Rick have experienced resounding success operating their three Mexican restaurants named La Cantina. They are now ready to expand and open two more restaurants. The partners realize this will require significant funds for leasing locations, purchasing and installing equipment, and setting up operations. They have tentatively decided to form a new corporation for their future restaurant operations. The partners researched some of the characteristics of corporations and have learned that a corporation can sell shares of stock in exchange for funding their operations and buying new equipment. The sale of shares will dilute the partners’ ownership interest in the restaurants but will enable them to finance the expansion without borrowing any money. \n\n Chad and Rick are not ready to go public with the offering of their shares because the three current restaurants are not widely recognized. A public offering of the shares in a corporation is typically done when a company is recognized and investment banks and venture capitalists can create enough interest for a large number of investors. When a corporation is starting up, it shares are typically sold to friends and family, and then to angel investors. Many successful companies, like Amazon and Dell , started this way. \n\n Partners Chad and Rick locate possible investors and then share their restaurant’s financial information and business plan. The investors will not participate in management or work at the restaurants, but they will be stockholders along with Chad and Rick. Stockholders own part of the corporation by holding ownership in shares of the corporation’s stock. The corporate form of business will enable Chad, Rick, and other shareholders to minimize their liability. The most that the investors can lose is the amount they have invested in the corporation. In addition, Chad and Rick will be able to receive a salary from the new corporation because they will manage the operations, and all of the shareholders will be able to share in the corporation’s profits through the receipt of dividends. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"A company ’ s charter may authorize more than one class of stock . <hl> Preferred stock has unique rights that are “ preferred , ” or more advantageous , to shareholders than common stock . <hl> The classification of preferred stock is often a controversial area in accounting as some researchers believe preferred stock has characteristics closer to that of a stock / bond hybrid security , with characteristics of debt rather than a true equity item . <hl> For example , unlike common stockholders , preferred shareholders typically do not have voting rights ; in this way , they are similar to bondholders . <hl> <hl> In addition , preferred shares do not share in the common stock dividend distributions . <hl> Instead , the “ preferred ” classification entitles shareholders to a dividend that is fixed ( assuming sufficient dividends are declared ) , similar to the fixed interest rate associated with bonds and other debt items . Preferred stock also mimics debt in that preferred shareholders have a priority of dividend payments over common stockholders . While there may be characteristics of both debt and equity , preferred stock is still reported as part of stockholders ’ equity on the balance sheet .","hl_sentences":"Preferred stock has unique rights that are “ preferred , ” or more advantageous , to shareholders than common stock . For example , unlike common stockholders , preferred shareholders typically do not have voting rights ; in this way , they are similar to bondholders . In addition , preferred shares do not share in the common stock dividend distributions .","question":{"cloze_format":"___ is not a characteristic that sets preferred stock apart from common stock.","normal_format":"Which of the following is not a characteristic that sets preferred stock apart from common stock?","question_choices":["voting rights","dividend payments","transferability","ownership"],"question_id":"fs-idm265626000","question_text":"Which of the following is not a characteristic that sets preferred stock apart from common stock?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"has been sold to investors"},"bloom":null,"hl_context":"Chad and Rick have successfully incorporated La Cantina and are ready to issue common stock to themselves and the newly recruited investors . The proceeds will be used to open new locations . The corporate charter of the corporation indicates that the par value of its common stock is $ 1.50 per share . <hl> When stock is sold to investors , it is very rarely sold at par value . <hl> <hl> Most often , shares are issued at a value in excess of par . <hl> <hl> This is referred to as issuing stock at a premium . <hl> Stock with no par value that has been assigned a stated value is treated very similarly to stock with a par value .","hl_sentences":"When stock is sold to investors , it is very rarely sold at par value . Most often , shares are issued at a value in excess of par . This is referred to as issuing stock at a premium .","question":{"cloze_format":"Issued stock is defined as stock that ________.","normal_format":"What is the definition of Issued stock?","question_choices":["is available for sale","that is held by the corporation","has been sold to investors","has no voting rights"],"question_id":"fs-idm265620448","question_text":"Issued stock is defined as stock that ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"value assigned by the incorporation documents"},"bloom":null,"hl_context":"<hl> Most corporate charters specify the par value assigned to each share of stock . <hl> This value is printed on the stock certificates and is often referred to as a face value because it is printed on the “ face ” of the certificate . <hl> Incorporators typically set the par value at a very small arbitrary amount because it is used internally for accounting purposes and has no economic significance . <hl> Because par value often has some legal significance , it is considered to be legal capital . In some states , par value is the minimum price at which the stock can be sold . If for some reason a share of stock with a par value of one dollar was issued for less than its par value of one dollar known as issuing at a stock discount , the shareholder could be held liable for the difference between the issue price and the par value if liquidation occurs and any creditors remain unpaid . <hl> Stock Values Two of the most important values associated with stock are market value and par value . <hl> The market value of stock is the price at which the stock of a public company trades on the stock market . This amount does not appear in the corporation ’ s accounting records , nor in the company ’ s financial statements .","hl_sentences":"Most corporate charters specify the par value assigned to each share of stock . Incorporators typically set the par value at a very small arbitrary amount because it is used internally for accounting purposes and has no economic significance . Stock Values Two of the most important values associated with stock are market value and par value .","question":{"cloze_format":"Par value of a stock refers to the ________.","normal_format":"To what refers par value of a stock?","question_choices":["issue price of a stock","value assigned by the incorporation documents","maximum selling price of a stock","dividend to be paid by the corporation"],"question_id":"fs-idm265609856","question_text":"Par value of a stock refers to the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> Regulate securities markets <hl> <hl> Enforce federal securities laws <hl> <hl> Facilitate capital information <hl> <hl> Inform and protect investors <hl> The Securities and Exchange Commission ( SEC ) ( www.sec.gov ) is a government agency that regulates large and small public corporations . <hl> Its mission is “ to protect investors , maintain fair , orderly , and efficient markets , and facilitate capital formation . ” 3 The SEC identifies these as its five primary responsibilities : 3 U . S . Securities and Exchange Commission . <hl> “ What We Do . ” June 10 , 2013 . https://www.sec.gov/Article/whatwedo.html","hl_sentences":"Regulate securities markets Enforce federal securities laws Facilitate capital information Inform and protect investors Its mission is “ to protect investors , maintain fair , orderly , and efficient markets , and facilitate capital formation . ” 3 The SEC identifies these as its five primary responsibilities : 3 U . S . Securities and Exchange Commission .","question":{"cloze_format":"___ is not one of the five primary responsibilities of the Securities and Exchange Commission (the SEC).","normal_format":"Which of the following is not one of the five primary responsibilities of the Securities and Exchange Commission (the SEC)?","question_choices":["inform and protect investors","regulate securities law","facilitate capital formation","assure that dividends are paid by corporations"],"question_id":"fs-idm265604928","question_text":"Which of the following is not one of the five primary responsibilities of the Securities and Exchange Commission (the SEC)?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"common stock"},"bloom":null,"hl_context":"<hl> A company ’ s primary class of stock issued is common stock , and each share represents a partial claim to ownership or a share of the company ’ s business . <hl> For many companies , this is the only class of stock they have authorized . Common stockholders have four basic rights .","hl_sentences":"A company ’ s primary class of stock issued is common stock , and each share represents a partial claim to ownership or a share of the company ’ s business .","question":{"cloze_format":"When a C corporation has only one class of stock it is referred to as ________.","normal_format":"What stock is referred to when a C corporation has only one class of stock? ","question_choices":["stated value stock","par value stock","common stock","preferred stock"],"question_id":"fs-idm281923056","question_text":"When a C corporation has only one class of stock it is referred to as ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> The corporate charter specifies the number of authorized shares , which is the maximum number of shares that a corporation can issue to its investors as approved by the state in which the company is incorporated . <hl> Once shares are sold to investors , they are considered issued shares . Shares that are issued and are currently held by investors are called outstanding shares because they are “ out ” in the hands of investors . Occasionally , a company repurchases shares from investors . While these shares are still issued , they are no longer considered to be outstanding . These repurchased shares are called treasury stock .","hl_sentences":"The corporate charter specifies the number of authorized shares , which is the maximum number of shares that a corporation can issue to its investors as approved by the state in which the company is incorporated .","question":{"cloze_format":"The number of shares that a corporation’s incorporation documents allows it to sell is referred to as ________.","normal_format":"What is the number of shares that a corporation’s incorporation documents allows it to sell referred to?","question_choices":["issued stock","outstanding stock","common stock","authorized stock"],"question_id":"fs-idm271671264","question_text":"The number of shares that a corporation’s incorporation documents allows it to sell is referred to as ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"referred to as paid-in capital"},"bloom":null,"hl_context":"The company plans to issue most of the shares in exchange for cash , and other shares in exchange for kitchen equipment provided to the corporation by one of the new investors . Two common accounts in the equity section of the balance sheet are used when issuing stock — Common Stock and Additional Paid-in Capital from Common Stock . Common Stock consists of the par value of all shares of common stock issued . <hl> Additional paid-in capital from common stock consists of the excess of the proceeds received from the issuance of the stock over the stock ’ s par value . <hl> When a company has more than one class of stock , it usually keeps a separate additional paid-in capital account for each class .","hl_sentences":"Additional paid-in capital from common stock consists of the excess of the proceeds received from the issuance of the stock over the stock ’ s par value .","question":{"cloze_format":"The total amount of cash and other assets received by a corporation from the stockholders in exchange for the shares is ________.","normal_format":"The total amount of cash and other assets received by a corporation from the stockholders in exchange for the shares is which of the following?","question_choices":["always equal to par value","referred to as retained earnings","always below its stated value","referred to as paid-in capital"],"question_id":"fs-idm359426272","question_text":"The total amount of cash and other assets received by a corporation from the stockholders in exchange for the shares is ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Stock can be issued in exchange for cash , property , or services provided to the corporation . <hl> For example , an investor could give a delivery truck in exchange for a company ’ s stock . Another investor could provide legal fees in exchange for stock . The general rule is to recognize the assets received in exchange for stock at the asset ’ s fair market value .","hl_sentences":"Stock can be issued in exchange for cash , property , or services provided to the corporation .","question":{"cloze_format":"Stock can be issued for all except ___.","normal_format":"Stock can be issued for all except which of the following?","question_choices":["accounts payable","state income tax payments","property such as a delivery truck","services provided to the corporation such as legal fees"],"question_id":"fs-idm364456624","question_text":"Stock can be issued for all except which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"A company ’ s board of directors has the power to formally vote to declare dividends . <hl> The date of declaration is the date on which the dividends become a legal liability , the date on which the board of directors votes to distribute the dividends . <hl> Cash and property dividends become liabilities on the declaration date because they represent a formal obligation to distribute economic resources ( assets ) to stockholders . On the other hand , stock dividends distribute additional shares of stock , and because stock is part of equity and not an asset , stock dividends do not become liabilities when declared .","hl_sentences":"The date of declaration is the date on which the dividends become a legal liability , the date on which the board of directors votes to distribute the dividends .","question":{"cloze_format":"The date the board of directors votes to declare and pay a cash dividend is called the ___.","normal_format":"What is called the date the board of directors votes to declare and pay a cash dividend?","question_choices":["date of stockholder’s meeting","date of payment","date of declaration","date of liquidation"],"question_id":"fs-idm355957472","question_text":"The date the board of directors votes to declare and pay a cash dividend is called the:"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"It does not affect total equity but transfers amounts between equity components."},"bloom":null,"hl_context":"<hl> In comparing the stockholders ’ equity section of the balance sheet before and after the large stock dividend , we can see that the total stockholders ’ equity is the same before and after the stock dividend , just as it was with a small dividend ( Figure 14.10 ) . <hl> <hl> There is no change in total assets , total liabilities , or total stockholders ’ equity when a small stock dividend , a large stock dividend , or a stock split occurs . <hl> Both types of stock dividends impact the accounts in stockholders ’ equity . A stock split causes no change in any of the accounts within stockholders ’ equity . The impact on the financial statement usually does not drive the decision to choose between one of the stock dividend types or a stock split . Instead , the decision is typically based on its effect on the market . Large stock dividends and stock splits are done in an attempt to lower the market price of the stock so that it is more affordable to potential investors . A small stock dividend is viewed by investors as a distribution of the company ’ s earnings . Both small and large stock dividends cause an increase in common stock and a decrease to retained earnings . This is a method of capitalizing ( increasing stock ) a portion of the company ’ s earnings ( retained earnings ) .","hl_sentences":"In comparing the stockholders ’ equity section of the balance sheet before and after the large stock dividend , we can see that the total stockholders ’ equity is the same before and after the stock dividend , just as it was with a small dividend ( Figure 14.10 ) . There is no change in total assets , total liabilities , or total stockholders ’ equity when a small stock dividend , a large stock dividend , or a stock split occurs .","question":{"cloze_format":"It is true of a stock dividend that ___.","normal_format":"Which of the following is true of a stock dividend?","question_choices":["It is a liability.","The decision to issue a stock dividend resides with shareholders.","It does not affect total equity but transfers amounts between equity components.","It creates a cash reserve for shareholders."],"question_id":"fs-idm367178320","question_text":"Which of the following is true of a stock dividend?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> The statement of retained earnings is a subsection of the statement of stockholders ’ equity . <hl> While the retained earnings statement shows the changes between the beginning and ending balances of the retained earnings account during the period , the statement of stockholders ’ equity provides the changes between the beginning and ending balances of each of the stockholders ’ equity accounts , including retained earnings . The format typically displays a separate column for each stockholders ’ equity account , as shown for Clay Corporation in Figure 14.13 . The key events that occurred during the year — including net income , stock issuances , and dividends — are listed vertically . The stockholders ’ equity section of the company ’ s balance sheet displays only the ending balances of the accounts and does not provide the activity or changes during the period . <hl> The stockholders ’ equity section of the balance sheet for corporations contains two primary categories of accounts . <hl> <hl> The first is paid-in capital , or contributed capital — consisting of amounts paid in by owners . <hl> <hl> The second category is earned capital , consisting of amounts earned by the corporation as part of business operations . <hl> On the balance sheet , retained earnings is a key component of the earned capital section , while the stock accounts such as common stock , preferred stock , and additional paid-in capital are the primary components of the contributed capital section .","hl_sentences":"The statement of retained earnings is a subsection of the statement of stockholders ’ equity . The stockholders ’ equity section of the balance sheet for corporations contains two primary categories of accounts . The first is paid-in capital , or contributed capital — consisting of amounts paid in by owners . The second category is earned capital , consisting of amounts earned by the corporation as part of business operations .","question":{"cloze_format":"Stockholders’ equity consists of ___.","normal_format":"Stockholders’ equity consists of which of the following?","question_choices":["bonds payable","retained earnings and accounts receivable","retained earnings and paid-in capital","discounts and premiums on bond payable"],"question_id":"fs-idm418204144","question_text":"Stockholders’ equity consists of which of the following?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"Dividends declared are added to retained earnings."},"bloom":null,"hl_context":"<hl> Retained earnings is the primary component of a company ’ s earned capital . <hl> <hl> It generally consists of the cumulative net income minus any cumulative losses less dividends declared . <hl> A basic statement of retained earnings is referred to as an analysis of retained earnings because it shows the changes in the retained earnings account during the period . A company preparing a full set of financial statements may choose between preparing a statement of retained earnings , if the activity in its stock accounts is negligible , or a statement of stockholders ’ equity , for corporations with activity in their stock accounts . A statement of retained earnings for Clay Corporation for its second year of operations ( Figure 14.12 ) shows the company generated more net income than the amount of dividends it declared .","hl_sentences":"Retained earnings is the primary component of a company ’ s earned capital . It generally consists of the cumulative net income minus any cumulative losses less dividends declared .","question":{"cloze_format":"Retained earnings is accurately described by all of the following except by this statement: ___.","normal_format":"Retained earnings is accurately described by all except which of the following statements?","question_choices":["Retained earnings is the primary component of a company’s earned capital.","Dividends declared are added to retained earnings.","Net income is added to retained earnings.","Net losses are accumulated in the retained earnings account."],"question_id":"fs-idm393024048","question_text":"Retained earnings is accurately described by all except which of the following statements?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> Retained earnings is often subject to certain restrictions . <hl> <hl> Restricted retained earnings is the portion of a company ’ s earnings that has been designated for a particular purpose due to legal or contractual obligations . <hl> Some of the restrictions reflect the laws of the state in which a company operates . Many states restrict retained earnings by the cost of treasury stock , which prevents the legal capital of the stock from dropping below zero . Other restrictions are contractual , such as debt covenants and loan arrangements ; these exist to protect creditors , often limiting the payment of dividends to maintain a minimum level of earned capital .","hl_sentences":"Retained earnings is often subject to certain restrictions . Restricted retained earnings is the portion of a company ’ s earnings that has been designated for a particular purpose due to legal or contractual obligations .","question":{"cloze_format":"If a company’s board of directors designates a portion of earnings for a particular purpose due to legal or contractual obligations, they are designated as ________.","normal_format":"If a company’s board of directors designates a portion of earnings for a particular purpose due to legal or contractual obligations, they are designated as which of the following?","question_choices":["retained earnings payable","appropriated retained earnings","cumulative retained earnings","restricted retained earnings"],"question_id":"fs-idm410948768","question_text":"If a company’s board of directors designates a portion of earnings for a particular purpose due to legal or contractual obligations, they are designated as ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"prior period adjustments"},"bloom":null,"hl_context":"<hl> Prior period adjustments are corrections of errors that appeared on previous periods ’ financial statements . <hl> These errors can stem from mathematical errors , misinterpretation of GAAP , or a misunderstanding of facts at the time the financial statements were prepared . Many errors impact the retained earnings account whose balance is carried forward from the previous period . Since the financial statements have already been issued , they must be corrected . The correction involves changing the financial statement amounts to the amounts they would have been had no errors occurred , a process known as restatement . The correction may impact both balance sheet and income statement accounts , requiring the company to record a transaction that corrects both . Since income statement accounts are closed at the end of every period , the journal entry will contain an entry to the Retained Earnings account . As such , prior period adjustments are reported on a company ’ s statement of retained earnings as an adjustment to the beginning balance of retained earnings . By directly adjusting beginning retained earnings , the adjustment has no effect on current period net income . The goal is to separate the error correction from the current period ’ s net income to avoid distorting the current period ’ s profitability . In other words , prior period adjustments are a way to go back and correct past financial statements that were misstated because of a reporting error .","hl_sentences":"Prior period adjustments are corrections of errors that appeared on previous periods ’ financial statements .","question":{"cloze_format":"Corrections of errors that occurred on a previous period’s financial statements are called ________.","normal_format":"What are corrections of errors that occurred on a previous period’s financial statements called?","question_choices":["restrictions","deficits","prior period adjustments","restatements"],"question_id":"fs-idm404841792","question_text":"Corrections of errors that occurred on a previous period’s financial statements are called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"<hl> Owners ’ equity represents the business owners ’ share of the company . <hl> <hl> It is often referred to as net worth or net assets in the financial world and as stockholders ’ equity or shareholders ’ equity when discussing businesses operations of corporations . <hl> From a practical perspective , it represents everything a company owns ( the company ’ s assets ) minus all the company owes ( its liabilities ) . While “ owners ’ equity ” is used for all three types of business organizations ( corporations , partnerships , and sole proprietorships ) , only sole proprietorships name the balance sheet account “ owner ’ s equity ” as the entire equity of the company belongs to the sole owner . Partnerships ( to be covered more thoroughly in Partnership Accounting ) often label this section of their balance sheet as “ partners ’ equity . ” All three forms of business utilize different accounting for the respective equity transactions and use different equity accounts , but they all rely on the same relationship represented by the basic accounting equation ( Figure 14.11 ) .","hl_sentences":"Owners ’ equity represents the business owners ’ share of the company . It is often referred to as net worth or net assets in the financial world and as stockholders ’ equity or shareholders ’ equity when discussing businesses operations of corporations .","question":{"cloze_format":"Owner’s equity represents ___.","normal_format":"Owner’s equity represents which of the following?","question_choices":["the amount of funding the company has from issuing bonds","the sum of the retained earnings and accounts receivable account balances","the total of retained earnings plus paid-in capital","the business owner’s/owners’ share of the company, also known as net worth or net assets"],"question_id":"fs-idm399518064","question_text":"Owner’s equity represents which of the following?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"EBITDA"},"bloom":null,"hl_context":"By removing the preferred dividends from net income , the numerator represents the profit available to common shareholders . Because preferred dividends represent the amount of net income to be distributed to preferred shareholders , this portion of the income is obviously not available for common shareholders . <hl> While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited . <hl>","hl_sentences":"While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited .","question":{"cloze_format":"___ is/are a measurement of earnings that represents the profit before interest, taxes, depreciation and amortization are subtracted.","normal_format":"Which of the following is a measurement of earnings that represents the profit before interest, taxes, depreciation and amortization are subtracted?","question_choices":["net income","retained earnings","EBITDA","EPS"],"question_id":"fs-idm268463008","question_text":"Which of the following is a measurement of earnings that represents the profit before interest, taxes, depreciation and amortization are subtracted?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"<hl> Earnings per share ( EPS ) measures the portion of a corporation ’ s profit allocated to each outstanding share of common stock . <hl> Many financial analysts believe that EPS is the single most important tool in assessing a stock ’ s market price . A high or increasing earnings per share can drive up a stock price . Conversely , falling earnings per share can lower a stock ’ s market price . EPS is also a component in calculating the price-to-earnings ratio ( the market price of the stock divided by its earnings per share ) , which many investors find to be a key indicator of the value of a company ’ s stock .","hl_sentences":"Earnings per share ( EPS ) measures the portion of a corporation ’ s profit allocated to each outstanding share of common stock .","question":{"cloze_format":"___ measures that the portion of a corporation’s profit allocated to each outstanding share of common stock.","normal_format":"Which of the following measures the portion of a corporation’s profit allocated to each outstanding share of common stock?","question_choices":["retained earnings","EPS","EBITDA","NOPAT"],"question_id":"fs-idm274538944","question_text":"Which of the following measures the portion of a corporation’s profit allocated to each outstanding share of common stock?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"NOPAT"},"bloom":null,"hl_context":"By removing the preferred dividends from net income , the numerator represents the profit available to common shareholders . Because preferred dividends represent the amount of net income to be distributed to preferred shareholders , this portion of the income is obviously not available for common shareholders . <hl> While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited . <hl>","hl_sentences":"While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited .","question":{"cloze_format":"The measurement of earnings concept that consists of a company’s profit from operations after taxed are subtracted is ________.","normal_format":"What is the measurement of earnings concept consisting of a company’s profit from operations after taxed are subtracted?","question_choices":["ROI","EPS","EBITDA","NOPAT"],"question_id":"fs-idm268951680","question_text":"The measurement of earnings concept that consists of a company’s profit from operations after taxed are subtracted is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"Consistent improvement in EPS year after year is the indication of continuous improvement in the company’s earning power."},"bloom":null,"hl_context":"<hl> Most analysts believe that a consistent improvement in EPS year after year is the indication of continuous improvement in the earning power of a company . <hl> This is what is seen in Cracker Barrel ’ s EPS amounts over each of the three years reported , moving from $ 6.85 to $ 7.91 to $ 8.40 . However , it is important to remember that EPS is calculated on historical data , which is not always predictive of the future . In addition , when EPS is used to compare different companies , significant differences may exist . If companies are in the same industry , that comparison may be more valuable than if they are in different industries . Basically , EPS should be a tool used in decision-making , utilized alongside other analytic tools .","hl_sentences":"Most analysts believe that a consistent improvement in EPS year after year is the indication of continuous improvement in the earning power of a company .","question":{"cloze_format":"Most analysts believe that the true statement about EPS is that ___ .","normal_format":"Most analysts believe which of the following is true about EPS?","question_choices":["Consistent improvement in EPS year after year is the indication of continuous improvement in the company’s earning power.","Consistent improvement in EPS year after year is the indication of continuous decline in the company’s earning power.","Consistent improvement in EPS year after year is the indication of fraud within the company.","Consistent improvement in EPS year after year is the indication that the company will never suffer a year of net loss rather than net income."],"question_id":"fs-idm274693808","question_text":"Most analysts believe which of the following is true about EPS?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"A company ’ s charter may authorize more than one class of stock . <hl> Preferred stock has unique rights that are “ preferred , ” or more advantageous , to shareholders than common stock . <hl> The classification of preferred stock is often a controversial area in accounting as some researchers believe preferred stock has characteristics closer to that of a stock / bond hybrid security , with characteristics of debt rather than a true equity item . <hl> For example , unlike common stockholders , preferred shareholders typically do not have voting rights ; in this way , they are similar to bondholders . <hl> <hl> In addition , preferred shares do not share in the common stock dividend distributions . <hl> Instead , the “ preferred ” classification entitles shareholders to a dividend that is fixed ( assuming sufficient dividends are declared ) , similar to the fixed interest rate associated with bonds and other debt items . Preferred stock also mimics debt in that preferred shareholders have a priority of dividend payments over common stockholders . While there may be characteristics of both debt and equity , preferred stock is still reported as part of stockholders ’ equity on the balance sheet .\",\n \"hl_sentences\": \"Preferred stock has unique rights that are “ preferred , ” or more advantageous , to shareholders than common stock . For example , unlike common stockholders , preferred shareholders typically do not have voting rights ; in this way , they are similar to bondholders . In addition , preferred shares do not share in the common stock dividend distributions .\",\n \"question\": {\n \"cloze_format\": \"___ is not a characteristic that sets preferred stock apart from common stock.\",\n \"normal_format\": \"Which of the following is not a characteristic that sets preferred stock apart from common stock?\",\n \"question_choices\": [\n \"voting rights\",\n \"dividend payments\",\n \"transferability\",\n \"ownership\"\n ],\n \"question_id\": \"fs-idm265626000\",\n \"question_text\": \"Which of the following is not a characteristic that sets preferred stock apart from common stock?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"has been sold to investors\"\n },\n \"bloom\": null,\n \"hl_context\": \"Chad and Rick have successfully incorporated La Cantina and are ready to issue common stock to themselves and the newly recruited investors . The proceeds will be used to open new locations . The corporate charter of the corporation indicates that the par value of its common stock is $ 1.50 per share . <hl> When stock is sold to investors , it is very rarely sold at par value . <hl> <hl> Most often , shares are issued at a value in excess of par . <hl> <hl> This is referred to as issuing stock at a premium . <hl> Stock with no par value that has been assigned a stated value is treated very similarly to stock with a par value .\",\n \"hl_sentences\": \"When stock is sold to investors , it is very rarely sold at par value . Most often , shares are issued at a value in excess of par . This is referred to as issuing stock at a premium .\",\n \"question\": {\n \"cloze_format\": \"Issued stock is defined as stock that ________.\",\n \"normal_format\": \"What is the definition of Issued stock?\",\n \"question_choices\": [\n \"is available for sale\",\n \"that is held by the corporation\",\n \"has been sold to investors\",\n \"has no voting rights\"\n ],\n \"question_id\": \"fs-idm265620448\",\n \"question_text\": \"Issued stock is defined as stock that ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"value assigned by the incorporation documents\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Most corporate charters specify the par value assigned to each share of stock . <hl> This value is printed on the stock certificates and is often referred to as a face value because it is printed on the “ face ” of the certificate . <hl> Incorporators typically set the par value at a very small arbitrary amount because it is used internally for accounting purposes and has no economic significance . <hl> Because par value often has some legal significance , it is considered to be legal capital . In some states , par value is the minimum price at which the stock can be sold . If for some reason a share of stock with a par value of one dollar was issued for less than its par value of one dollar known as issuing at a stock discount , the shareholder could be held liable for the difference between the issue price and the par value if liquidation occurs and any creditors remain unpaid . <hl> Stock Values Two of the most important values associated with stock are market value and par value . <hl> The market value of stock is the price at which the stock of a public company trades on the stock market . This amount does not appear in the corporation ’ s accounting records , nor in the company ’ s financial statements .\",\n \"hl_sentences\": \"Most corporate charters specify the par value assigned to each share of stock . Incorporators typically set the par value at a very small arbitrary amount because it is used internally for accounting purposes and has no economic significance . Stock Values Two of the most important values associated with stock are market value and par value .\",\n \"question\": {\n \"cloze_format\": \"Par value of a stock refers to the ________.\",\n \"normal_format\": \"To what refers par value of a stock?\",\n \"question_choices\": [\n \"issue price of a stock\",\n \"value assigned by the incorporation documents\",\n \"maximum selling price of a stock\",\n \"dividend to be paid by the corporation\"\n ],\n \"question_id\": \"fs-idm265609856\",\n \"question_text\": \"Par value of a stock refers to the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Regulate securities markets <hl> <hl> Enforce federal securities laws <hl> <hl> Facilitate capital information <hl> <hl> Inform and protect investors <hl> The Securities and Exchange Commission ( SEC ) ( www.sec.gov ) is a government agency that regulates large and small public corporations . <hl> Its mission is “ to protect investors , maintain fair , orderly , and efficient markets , and facilitate capital formation . ” 3 The SEC identifies these as its five primary responsibilities : 3 U . S . Securities and Exchange Commission . <hl> “ What We Do . ” June 10 , 2013 . https://www.sec.gov/Article/whatwedo.html\",\n \"hl_sentences\": \"Regulate securities markets Enforce federal securities laws Facilitate capital information Inform and protect investors Its mission is “ to protect investors , maintain fair , orderly , and efficient markets , and facilitate capital formation . ” 3 The SEC identifies these as its five primary responsibilities : 3 U . S . Securities and Exchange Commission .\",\n \"question\": {\n \"cloze_format\": \"___ is not one of the five primary responsibilities of the Securities and Exchange Commission (the SEC).\",\n \"normal_format\": \"Which of the following is not one of the five primary responsibilities of the Securities and Exchange Commission (the SEC)?\",\n \"question_choices\": [\n \"inform and protect investors\",\n \"regulate securities law\",\n \"facilitate capital formation\",\n \"assure that dividends are paid by corporations\"\n ],\n \"question_id\": \"fs-idm265604928\",\n \"question_text\": \"Which of the following is not one of the five primary responsibilities of the Securities and Exchange Commission (the SEC)?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"common stock\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> A company ’ s primary class of stock issued is common stock , and each share represents a partial claim to ownership or a share of the company ’ s business . <hl> For many companies , this is the only class of stock they have authorized . Common stockholders have four basic rights .\",\n \"hl_sentences\": \"A company ’ s primary class of stock issued is common stock , and each share represents a partial claim to ownership or a share of the company ’ s business .\",\n \"question\": {\n \"cloze_format\": \"When a C corporation has only one class of stock it is referred to as ________.\",\n \"normal_format\": \"What stock is referred to when a C corporation has only one class of stock? \",\n \"question_choices\": [\n \"stated value stock\",\n \"par value stock\",\n \"common stock\",\n \"preferred stock\"\n ],\n \"question_id\": \"fs-idm281923056\",\n \"question_text\": \"When a C corporation has only one class of stock it is referred to as ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The corporate charter specifies the number of authorized shares , which is the maximum number of shares that a corporation can issue to its investors as approved by the state in which the company is incorporated . <hl> Once shares are sold to investors , they are considered issued shares . Shares that are issued and are currently held by investors are called outstanding shares because they are “ out ” in the hands of investors . Occasionally , a company repurchases shares from investors . While these shares are still issued , they are no longer considered to be outstanding . These repurchased shares are called treasury stock .\",\n \"hl_sentences\": \"The corporate charter specifies the number of authorized shares , which is the maximum number of shares that a corporation can issue to its investors as approved by the state in which the company is incorporated .\",\n \"question\": {\n \"cloze_format\": \"The number of shares that a corporation’s incorporation documents allows it to sell is referred to as ________.\",\n \"normal_format\": \"What is the number of shares that a corporation’s incorporation documents allows it to sell referred to?\",\n \"question_choices\": [\n \"issued stock\",\n \"outstanding stock\",\n \"common stock\",\n \"authorized stock\"\n ],\n \"question_id\": \"fs-idm271671264\",\n \"question_text\": \"The number of shares that a corporation’s incorporation documents allows it to sell is referred to as ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"referred to as paid-in capital\"\n },\n \"bloom\": null,\n \"hl_context\": \"The company plans to issue most of the shares in exchange for cash , and other shares in exchange for kitchen equipment provided to the corporation by one of the new investors . Two common accounts in the equity section of the balance sheet are used when issuing stock — Common Stock and Additional Paid-in Capital from Common Stock . Common Stock consists of the par value of all shares of common stock issued . <hl> Additional paid-in capital from common stock consists of the excess of the proceeds received from the issuance of the stock over the stock ’ s par value . <hl> When a company has more than one class of stock , it usually keeps a separate additional paid-in capital account for each class .\",\n \"hl_sentences\": \"Additional paid-in capital from common stock consists of the excess of the proceeds received from the issuance of the stock over the stock ’ s par value .\",\n \"question\": {\n \"cloze_format\": \"The total amount of cash and other assets received by a corporation from the stockholders in exchange for the shares is ________.\",\n \"normal_format\": \"The total amount of cash and other assets received by a corporation from the stockholders in exchange for the shares is which of the following?\",\n \"question_choices\": [\n \"always equal to par value\",\n \"referred to as retained earnings\",\n \"always below its stated value\",\n \"referred to as paid-in capital\"\n ],\n \"question_id\": \"fs-idm359426272\",\n \"question_text\": \"The total amount of cash and other assets received by a corporation from the stockholders in exchange for the shares is ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Stock can be issued in exchange for cash , property , or services provided to the corporation . <hl> For example , an investor could give a delivery truck in exchange for a company ’ s stock . Another investor could provide legal fees in exchange for stock . The general rule is to recognize the assets received in exchange for stock at the asset ’ s fair market value .\",\n \"hl_sentences\": \"Stock can be issued in exchange for cash , property , or services provided to the corporation .\",\n \"question\": {\n \"cloze_format\": \"Stock can be issued for all except ___.\",\n \"normal_format\": \"Stock can be issued for all except which of the following?\",\n \"question_choices\": [\n \"accounts payable\",\n \"state income tax payments\",\n \"property such as a delivery truck\",\n \"services provided to the corporation such as legal fees\"\n ],\n \"question_id\": \"fs-idm364456624\",\n \"question_text\": \"Stock can be issued for all except which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"A company ’ s board of directors has the power to formally vote to declare dividends . <hl> The date of declaration is the date on which the dividends become a legal liability , the date on which the board of directors votes to distribute the dividends . <hl> Cash and property dividends become liabilities on the declaration date because they represent a formal obligation to distribute economic resources ( assets ) to stockholders . On the other hand , stock dividends distribute additional shares of stock , and because stock is part of equity and not an asset , stock dividends do not become liabilities when declared .\",\n \"hl_sentences\": \"The date of declaration is the date on which the dividends become a legal liability , the date on which the board of directors votes to distribute the dividends .\",\n \"question\": {\n \"cloze_format\": \"The date the board of directors votes to declare and pay a cash dividend is called the ___.\",\n \"normal_format\": \"What is called the date the board of directors votes to declare and pay a cash dividend?\",\n \"question_choices\": [\n \"date of stockholder’s meeting\",\n \"date of payment\",\n \"date of declaration\",\n \"date of liquidation\"\n ],\n \"question_id\": \"fs-idm355957472\",\n \"question_text\": \"The date the board of directors votes to declare and pay a cash dividend is called the:\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"It does not affect total equity but transfers amounts between equity components.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In comparing the stockholders ’ equity section of the balance sheet before and after the large stock dividend , we can see that the total stockholders ’ equity is the same before and after the stock dividend , just as it was with a small dividend ( Figure 14.10 ) . <hl> <hl> There is no change in total assets , total liabilities , or total stockholders ’ equity when a small stock dividend , a large stock dividend , or a stock split occurs . <hl> Both types of stock dividends impact the accounts in stockholders ’ equity . A stock split causes no change in any of the accounts within stockholders ’ equity . The impact on the financial statement usually does not drive the decision to choose between one of the stock dividend types or a stock split . Instead , the decision is typically based on its effect on the market . Large stock dividends and stock splits are done in an attempt to lower the market price of the stock so that it is more affordable to potential investors . A small stock dividend is viewed by investors as a distribution of the company ’ s earnings . Both small and large stock dividends cause an increase in common stock and a decrease to retained earnings . This is a method of capitalizing ( increasing stock ) a portion of the company ’ s earnings ( retained earnings ) .\",\n \"hl_sentences\": \"In comparing the stockholders ’ equity section of the balance sheet before and after the large stock dividend , we can see that the total stockholders ’ equity is the same before and after the stock dividend , just as it was with a small dividend ( Figure 14.10 ) . There is no change in total assets , total liabilities , or total stockholders ’ equity when a small stock dividend , a large stock dividend , or a stock split occurs .\",\n \"question\": {\n \"cloze_format\": \"It is true of a stock dividend that ___.\",\n \"normal_format\": \"Which of the following is true of a stock dividend?\",\n \"question_choices\": [\n \"It is a liability.\",\n \"The decision to issue a stock dividend resides with shareholders.\",\n \"It does not affect total equity but transfers amounts between equity components.\",\n \"It creates a cash reserve for shareholders.\"\n ],\n \"question_id\": \"fs-idm367178320\",\n \"question_text\": \"Which of the following is true of a stock dividend?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The statement of retained earnings is a subsection of the statement of stockholders ’ equity . <hl> While the retained earnings statement shows the changes between the beginning and ending balances of the retained earnings account during the period , the statement of stockholders ’ equity provides the changes between the beginning and ending balances of each of the stockholders ’ equity accounts , including retained earnings . The format typically displays a separate column for each stockholders ’ equity account , as shown for Clay Corporation in Figure 14.13 . The key events that occurred during the year — including net income , stock issuances , and dividends — are listed vertically . The stockholders ’ equity section of the company ’ s balance sheet displays only the ending balances of the accounts and does not provide the activity or changes during the period . <hl> The stockholders ’ equity section of the balance sheet for corporations contains two primary categories of accounts . <hl> <hl> The first is paid-in capital , or contributed capital — consisting of amounts paid in by owners . <hl> <hl> The second category is earned capital , consisting of amounts earned by the corporation as part of business operations . <hl> On the balance sheet , retained earnings is a key component of the earned capital section , while the stock accounts such as common stock , preferred stock , and additional paid-in capital are the primary components of the contributed capital section .\",\n \"hl_sentences\": \"The statement of retained earnings is a subsection of the statement of stockholders ’ equity . The stockholders ’ equity section of the balance sheet for corporations contains two primary categories of accounts . The first is paid-in capital , or contributed capital — consisting of amounts paid in by owners . The second category is earned capital , consisting of amounts earned by the corporation as part of business operations .\",\n \"question\": {\n \"cloze_format\": \"Stockholders’ equity consists of ___.\",\n \"normal_format\": \"Stockholders’ equity consists of which of the following?\",\n \"question_choices\": [\n \"bonds payable\",\n \"retained earnings and accounts receivable\",\n \"retained earnings and paid-in capital\",\n \"discounts and premiums on bond payable\"\n ],\n \"question_id\": \"fs-idm418204144\",\n \"question_text\": \"Stockholders’ equity consists of which of the following?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"Dividends declared are added to retained earnings.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Retained earnings is the primary component of a company ’ s earned capital . <hl> <hl> It generally consists of the cumulative net income minus any cumulative losses less dividends declared . <hl> A basic statement of retained earnings is referred to as an analysis of retained earnings because it shows the changes in the retained earnings account during the period . A company preparing a full set of financial statements may choose between preparing a statement of retained earnings , if the activity in its stock accounts is negligible , or a statement of stockholders ’ equity , for corporations with activity in their stock accounts . A statement of retained earnings for Clay Corporation for its second year of operations ( Figure 14.12 ) shows the company generated more net income than the amount of dividends it declared .\",\n \"hl_sentences\": \"Retained earnings is the primary component of a company ’ s earned capital . It generally consists of the cumulative net income minus any cumulative losses less dividends declared .\",\n \"question\": {\n \"cloze_format\": \"Retained earnings is accurately described by all of the following except by this statement: ___.\",\n \"normal_format\": \"Retained earnings is accurately described by all except which of the following statements?\",\n \"question_choices\": [\n \"Retained earnings is the primary component of a company’s earned capital.\",\n \"Dividends declared are added to retained earnings.\",\n \"Net income is added to retained earnings.\",\n \"Net losses are accumulated in the retained earnings account.\"\n ],\n \"question_id\": \"fs-idm393024048\",\n \"question_text\": \"Retained earnings is accurately described by all except which of the following statements?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Retained earnings is often subject to certain restrictions . <hl> <hl> Restricted retained earnings is the portion of a company ’ s earnings that has been designated for a particular purpose due to legal or contractual obligations . <hl> Some of the restrictions reflect the laws of the state in which a company operates . Many states restrict retained earnings by the cost of treasury stock , which prevents the legal capital of the stock from dropping below zero . Other restrictions are contractual , such as debt covenants and loan arrangements ; these exist to protect creditors , often limiting the payment of dividends to maintain a minimum level of earned capital .\",\n \"hl_sentences\": \"Retained earnings is often subject to certain restrictions . Restricted retained earnings is the portion of a company ’ s earnings that has been designated for a particular purpose due to legal or contractual obligations .\",\n \"question\": {\n \"cloze_format\": \"If a company’s board of directors designates a portion of earnings for a particular purpose due to legal or contractual obligations, they are designated as ________.\",\n \"normal_format\": \"If a company’s board of directors designates a portion of earnings for a particular purpose due to legal or contractual obligations, they are designated as which of the following?\",\n \"question_choices\": [\n \"retained earnings payable\",\n \"appropriated retained earnings\",\n \"cumulative retained earnings\",\n \"restricted retained earnings\"\n ],\n \"question_id\": \"fs-idm410948768\",\n \"question_text\": \"If a company’s board of directors designates a portion of earnings for a particular purpose due to legal or contractual obligations, they are designated as ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"prior period adjustments\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Prior period adjustments are corrections of errors that appeared on previous periods ’ financial statements . <hl> These errors can stem from mathematical errors , misinterpretation of GAAP , or a misunderstanding of facts at the time the financial statements were prepared . Many errors impact the retained earnings account whose balance is carried forward from the previous period . Since the financial statements have already been issued , they must be corrected . The correction involves changing the financial statement amounts to the amounts they would have been had no errors occurred , a process known as restatement . The correction may impact both balance sheet and income statement accounts , requiring the company to record a transaction that corrects both . Since income statement accounts are closed at the end of every period , the journal entry will contain an entry to the Retained Earnings account . As such , prior period adjustments are reported on a company ’ s statement of retained earnings as an adjustment to the beginning balance of retained earnings . By directly adjusting beginning retained earnings , the adjustment has no effect on current period net income . The goal is to separate the error correction from the current period ’ s net income to avoid distorting the current period ’ s profitability . In other words , prior period adjustments are a way to go back and correct past financial statements that were misstated because of a reporting error .\",\n \"hl_sentences\": \"Prior period adjustments are corrections of errors that appeared on previous periods ’ financial statements .\",\n \"question\": {\n \"cloze_format\": \"Corrections of errors that occurred on a previous period’s financial statements are called ________.\",\n \"normal_format\": \"What are corrections of errors that occurred on a previous period’s financial statements called?\",\n \"question_choices\": [\n \"restrictions\",\n \"deficits\",\n \"prior period adjustments\",\n \"restatements\"\n ],\n \"question_id\": \"fs-idm404841792\",\n \"question_text\": \"Corrections of errors that occurred on a previous period’s financial statements are called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Owners ’ equity represents the business owners ’ share of the company . <hl> <hl> It is often referred to as net worth or net assets in the financial world and as stockholders ’ equity or shareholders ’ equity when discussing businesses operations of corporations . <hl> From a practical perspective , it represents everything a company owns ( the company ’ s assets ) minus all the company owes ( its liabilities ) . While “ owners ’ equity ” is used for all three types of business organizations ( corporations , partnerships , and sole proprietorships ) , only sole proprietorships name the balance sheet account “ owner ’ s equity ” as the entire equity of the company belongs to the sole owner . Partnerships ( to be covered more thoroughly in Partnership Accounting ) often label this section of their balance sheet as “ partners ’ equity . ” All three forms of business utilize different accounting for the respective equity transactions and use different equity accounts , but they all rely on the same relationship represented by the basic accounting equation ( Figure 14.11 ) .\",\n \"hl_sentences\": \"Owners ’ equity represents the business owners ’ share of the company . It is often referred to as net worth or net assets in the financial world and as stockholders ’ equity or shareholders ’ equity when discussing businesses operations of corporations .\",\n \"question\": {\n \"cloze_format\": \"Owner’s equity represents ___.\",\n \"normal_format\": \"Owner’s equity represents which of the following?\",\n \"question_choices\": [\n \"the amount of funding the company has from issuing bonds\",\n \"the sum of the retained earnings and accounts receivable account balances\",\n \"the total of retained earnings plus paid-in capital\",\n \"the business owner’s/owners’ share of the company, also known as net worth or net assets\"\n ],\n \"question_id\": \"fs-idm399518064\",\n \"question_text\": \"Owner’s equity represents which of the following?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"EBITDA\"\n },\n \"bloom\": null,\n \"hl_context\": \"By removing the preferred dividends from net income , the numerator represents the profit available to common shareholders . Because preferred dividends represent the amount of net income to be distributed to preferred shareholders , this portion of the income is obviously not available for common shareholders . <hl> While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited . <hl>\",\n \"hl_sentences\": \"While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited .\",\n \"question\": {\n \"cloze_format\": \"___ is/are a measurement of earnings that represents the profit before interest, taxes, depreciation and amortization are subtracted.\",\n \"normal_format\": \"Which of the following is a measurement of earnings that represents the profit before interest, taxes, depreciation and amortization are subtracted?\",\n \"question_choices\": [\n \"net income\",\n \"retained earnings\",\n \"EBITDA\",\n \"EPS\"\n ],\n \"question_id\": \"fs-idm268463008\",\n \"question_text\": \"Which of the following is a measurement of earnings that represents the profit before interest, taxes, depreciation and amortization are subtracted?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Earnings per share ( EPS ) measures the portion of a corporation ’ s profit allocated to each outstanding share of common stock . <hl> Many financial analysts believe that EPS is the single most important tool in assessing a stock ’ s market price . A high or increasing earnings per share can drive up a stock price . Conversely , falling earnings per share can lower a stock ’ s market price . EPS is also a component in calculating the price-to-earnings ratio ( the market price of the stock divided by its earnings per share ) , which many investors find to be a key indicator of the value of a company ’ s stock .\",\n \"hl_sentences\": \"Earnings per share ( EPS ) measures the portion of a corporation ’ s profit allocated to each outstanding share of common stock .\",\n \"question\": {\n \"cloze_format\": \"___ measures that the portion of a corporation’s profit allocated to each outstanding share of common stock.\",\n \"normal_format\": \"Which of the following measures the portion of a corporation’s profit allocated to each outstanding share of common stock?\",\n \"question_choices\": [\n \"retained earnings\",\n \"EPS\",\n \"EBITDA\",\n \"NOPAT\"\n ],\n \"question_id\": \"fs-idm274538944\",\n \"question_text\": \"Which of the following measures the portion of a corporation’s profit allocated to each outstanding share of common stock?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"NOPAT\"\n },\n \"bloom\": null,\n \"hl_context\": \"By removing the preferred dividends from net income , the numerator represents the profit available to common shareholders . Because preferred dividends represent the amount of net income to be distributed to preferred shareholders , this portion of the income is obviously not available for common shareholders . <hl> While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited . <hl>\",\n \"hl_sentences\": \"While there are a number of variations of measuring a company ’ s profit used in the financial world , such as NOPAT ( net operating profit after taxes ) and EBITDA ( earnings before interest , taxes , depreciation , and amortization ) , GAAP requires companies to calculate EPS based on a corporation ’ s net income , as this amount appears directly on a company ’ s income statement , which for public companies must be audited .\",\n \"question\": {\n \"cloze_format\": \"The measurement of earnings concept that consists of a company’s profit from operations after taxed are subtracted is ________.\",\n \"normal_format\": \"What is the measurement of earnings concept consisting of a company’s profit from operations after taxed are subtracted?\",\n \"question_choices\": [\n \"ROI\",\n \"EPS\",\n \"EBITDA\",\n \"NOPAT\"\n ],\n \"question_id\": \"fs-idm268951680\",\n \"question_text\": \"The measurement of earnings concept that consists of a company’s profit from operations after taxed are subtracted is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Consistent improvement in EPS year after year is the indication of continuous improvement in the company’s earning power.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Most analysts believe that a consistent improvement in EPS year after year is the indication of continuous improvement in the earning power of a company . <hl> This is what is seen in Cracker Barrel ’ s EPS amounts over each of the three years reported , moving from $ 6.85 to $ 7.91 to $ 8.40 . However , it is important to remember that EPS is calculated on historical data , which is not always predictive of the future . In addition , when EPS is used to compare different companies , significant differences may exist . If companies are in the same industry , that comparison may be more valuable than if they are in different industries . Basically , EPS should be a tool used in decision-making , utilized alongside other analytic tools .\",\n \"hl_sentences\": \"Most analysts believe that a consistent improvement in EPS year after year is the indication of continuous improvement in the earning power of a company .\",\n \"question\": {\n \"cloze_format\": \"Most analysts believe that the true statement about EPS is that ___ .\",\n \"normal_format\": \"Most analysts believe which of the following is true about EPS?\",\n \"question_choices\": [\n \"Consistent improvement in EPS year after year is the indication of continuous improvement in the company’s earning power.\",\n \"Consistent improvement in EPS year after year is the indication of continuous decline in the company’s earning power.\",\n \"Consistent improvement in EPS year after year is the indication of fraud within the company.\",\n \"Consistent improvement in EPS year after year is the indication that the company will never suffer a year of net loss rather than net income.\"\n ],\n \"question_id\": \"fs-idm274693808\",\n \"question_text\": \"Most analysts believe which of the following is true about EPS?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":14,"string":"14"},"chapter_text":{"kind":"string","value":" 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock \n\n A corporation is a legal business structure involving one or more individuals (owners) who are legally distinct (separate) from the business that is created under state laws. The owners of a corporation are called stockholders (or shareholders) and may or may not be employees of the corporation. Most corporations rely on a combination of debt (liabilities) and equity (stock) to raise capital. Both debt and equity financing have the goal of obtaining funding, often referred to as capital, to be used to acquire other assets needed for operations or expansion. Capital consists of the total cash and other assets owned by a company found on the left side of the accounting equation. The method of financing these assets is evidenced by looking at the right side of the accounting equation, either recorded as liabilities or shareholders’ equity. \n\n The Organization of a Corporation \n\n Incorporation is the process of forming a company into a corporate legal entity. The advantages of incorporating are available to a corporation regardless of size, from a corporation with one shareholder to those with hundreds of thousands of shareholders. To issue stock, an entity must first be incorporated in a state. \n\n The process of incorporating requires filing the appropriate paperwork and receiving approval from a governmental entity to operate as a corporation. Each state has separate requirements for creating a corporation, but ultimately, each state grants a corporation the right to conduct business in the respective state in which the corporation is formed. The steps to incorporate are similar in most states: \n\n The founders (incorporators) choose an available business name that complies with the state’s corporation rules. A state will not allow a corporation to choose a name that is already in use or that has been in use in recent years. Also, similar names might be disallowed. \n\n The founders of a corporation prepare articles of incorporation called a “charter,” which defines the basic structure and purpose of the corporation and the amount of capital stock that can be issued or sold. \n\n The founders file the articles of incorporation with the Department of State of the state in which the incorporation is desired. Once the articles are filed and any required fees are paid, the government approves the incorporation. \n\n The incorporators hold an organizational meeting to elect the board of directors. Board meetings must be documented with formal board minutes (a written record of the items discussed, decisions made, and action plans resulting from the meeting). The board of directors generally meets at least annually. Microsoft , for example, has 14 directors on its board. 1 Boards may have more or fewer directors than this, but most boards have a minimum of at least three directors. 1 Microsoft Corporation. “Board of Directors.” https://www.microsoft.com/en-us/Investor/corporate-governance/board-of-directors.aspx \n\n The board of directors prepares and adopts corporate bylaws. These bylaws lay out the operating rules for the corporation. Templates for drawing up corporate bylaws are usually available from the state to ensure that they conform with that state’s requirements. \n\n The board of directors agrees upon a par value price for the stock. Par value is a legal concept discussed later in this section. The price that the company receives (the initial market value) will be determined by what the purchasing public is willing to pay. For example, the company might set the par value at $1 per share, while the investing public on the day of issuance might be willing to pay $30 per share for the stock. \n\n Concepts In Practice Deciding Where to Incorporate With 50 states to choose from, how do corporations decide where to incorporate? Many corporations are formed in either Delaware or Nevada for several reasons. Delaware is especially advantageous for large corporations because it has some of the most flexible business laws in the nation and its court system has a division specifically for handling business cases that operates without juries. Additionally, companies formed in Delaware that do not transact business in the state do not need to pay state corporate income tax. Delaware imposes no personal tax for non-residents, and shareholders can be non-residents. In addition, stock shares owned by non-Delaware residents are not subject to Delaware state taxation. \n\n Because of these advantages, Delaware dominated the share of business incorporation for several decades. In recent years, though, other states are seeking to compete for these businesses by offering similarly attractive benefits of incorporation. Nevada in particular has made headway. It has no state corporate income tax and does not impose any fees on shares or shareholders. After the initial set up fees, Nevada has no personal or franchise tax for corporations or their shareholders. Nevada, like Delaware, does not require shareholders to be state residents. If a corporation chooses to incorporate in Delaware, Nevada, or any state that is not its home state, it will need to register to do business in its home state. Corporations that transact in states other than their state of incorporation are considered foreign and may be subject to fees, local taxes, and annual reporting requirements that can be time consuming and expensive. \n\n Advantages of the Corporate Form \n\n Compared to other forms of organization for businesses, corporations have several advantages. A corporation is a separate legal entity, it provides limited liability for its owner or owners, ownership is transferable, it has a continuing existence, and capital is generally easy to raise. \n\n Separate Legal Entity \n\n A sole proprietorship, a partnership, and a corporation are different types of business entities. However, only a corporation is a legal entity. As a separate legal entity, a corporation can obtain funds by selling shares of stock, it can incur debt, it can become a party to a contract, it can sue other parties, and it can be sued. The owners are separate from the corporation. This separate legal status complies with one of the basic accounting concepts—the accounting entity concept , which indicates that the economic activity of an entity (the corporation) must be kept separate from the personal financial affairs of the owners. \n\n Limited Liability \n\n Many individuals seek to incorporate a business because they want the protection of limited liability . A corporation usually limits the liability of an investor to the amount of his or her investment in the corporation. For example, if a corporation enters into a loan agreement to borrow a sum of money and is unable to repay the loan, the lender cannot recover the amount owed from the shareholders (owners) unless the owners signed a personal guarantee. This is the opposite of partnerships and sole proprietorships. In partnerships and sole proprietorships, the owners can be held responsible for any unpaid financial obligations of the business and can be sued to pay obligations. \n\n Transferable Ownership \n\n Shareholders in a corporation can transfer shares to other parties without affecting the corporation’s operations. In effect, the transfer takes place between the parties outside of the corporation. In most corporations, the company generally does not have to give permission for shares to be transferred to another party. No journal entry is recorded in the corporation’s accounting records when a shareholder sells his or her stock to another shareholder. However, a memo entry must be made in the corporate stock ownership records so any dividends can be issued to the correct shareholder. \n\n Continuing Existence \n\n From a legal perspective, a corporation is granted existence forever with no termination date. This legal aspect falls in line with the basic accounting concept of the going concern assumption , which states that absent any evidence to the contrary, a business will continue to operate in the indefinite future. Because ownership of shares in a corporation is transferrable, re-incorporation is not necessary when ownership changes hands. This differs from a partnership, which ends when a partner dies, or from a sole proprietorship, which ends when the owner terminates the business. \n\n Ease of Raising Capital \n\n Because shares of stock can be easily transferred, corporations have a sizeable market of investors from whom to obtain capital. More than 65 million American households 2 hold investments in the securities markets. Compared to sole proprietorships (whose owners must obtain loans or invest their own funds) or to partnerships (which must typically obtain funds from the existing partners or seek other partners to join; although some partnerships are able borrow from outside parties), a corporation will find that capital is relatively easy to raise. 2 Financial Samurai. “What Percent of Americans Hold Stocks?” February 18, 2019. https://www.financialsamurai.com/what-percent-of-americans-own-stocks/ \n\n Disadvantages of the Corporate Form \n\n As compared to other organizations for businesses, there are also disadvantages to operating as a corporation. They include the costs of organization, regulation, and taxation. \n\n Costs of Organization \n\n Corporations incur costs associated with organizing the corporate entity, which include attorney fees, promotion costs, and filing fees paid to the state. These costs are debited to an account called organization costs . Assume that on January 1, Rayco Corporation made a payment for $750 to its attorney to prepare the incorporation documents and paid $450 to the state for filing fees. Rayco also incurred and paid $1,200 to advertise and promote the stock offering. The total organization costs are $2,400 ($750 + $450 + $1,200). The journal entry recorded by Rayco is a $2,400 debit to Organization Costs and a $2,400 credit to Cash. \n\n Organization costs are reported as part of the operating expenses on the corporation’s income statement. \n\n Regulation \n\n Compared to partnerships and sole proprietorships, corporations are subject to considerably more regulation both by the states in which they are incorporated and the states in which they operate. Each state provides limits to the powers that a corporation may exercise and specifies the rights and liabilities of shareholders. The Securities and Exchange Commission (SEC) is a federal agency that regulates corporations whose shares are listed and traded on security exchanges such as the New York Stock Exchange (NYSE), the National Association of Securities Dealers Automated Quotations Exchange (NASDAQ), and others; it accomplishes this through required periodic filings and other regulations. States also require the filing of periodic reports and payment of annual fees. \n\n Taxation \n\n As legal entities, typical corporations (C corporations, named after the specific subchapter of the Internal Revenue Service code under which they are taxed), are subject to federal and state income taxes (in those states with corporate taxes) based on the income they earn. Stockholders are also subject to income taxes, both on the dividends they receive from corporations and any gains they realize when they dispose of their stock. The income taxation of both the corporate entity’s income and the stockholder’s dividend is referred to as double taxation because the income is taxed to the corporation that earned the income and then taxed again to stockholders when they receive a distribution of the corporation’s income. \n\n Corporations that are closely held (with fewer than 100 stockholders) can be classified as S corporations, so named because they have elected to be taxed under subchapter S of the Internal Revenue Service code. For the most part, S corporations pay no income taxes because the income of the corporation is divided among and passed through to each of the stockholders, each of whom pays income taxes on his or her share. Both Subchapter S (Sub S) and similar Limited Liability Companies (LLCs) are not taxed at the business entity but instead pass their taxable income to their owners. \n\n Financing Options: Debt versus Equity \n\n Before exploring the process for securing corporate financing through equity, it is important to review the advantages and disadvantages of acquiring capital through debt. When deciding whether to raise capital by issuing debt or equity, a corporation needs to consider dilution of ownership, repayment of debt, cash obligations, budgeting impacts, administrative costs, and credit risks. \n\n Dilution of Ownership \n\n The most significant consideration of whether a company should seek funding using debt or equity financing is the effect on the company’s financial position. Issuance of debt does not dilute the company’s ownership as no additional ownership shares are issued. Issuing debt, or borrowing, creates an increase in cash, an asset, and an increase in a liability, such as notes payable or bonds payable. Because borrowing is independent of an owner’s ownership interest in the business, it has no effect on stockholders’ equity, and ownership of the corporation remains the same as illustrated in the accounting equation in Figure 14.2 . \n\n On the other hand, when a corporation issues stock, it is financing with equity. The same increase in cash occurs, but financing causes an increase in a capital stock account in stockholders’ equity as illustrated in the accounting equation in Figure 14.3 . \n\n This increase in stockholders’ equity implies that more shareholders will be allowed to vote and will participate in the distribution of profits and assets upon liquidation. \n\n Repayment of Debt \n\n A second concern when choosing between debt and equity financing relates to the repayment to the lender. A lender is a debt holder entitled to repayment of the original principal amount of the loan plus interest. Once the debt is paid, the corporation has no additional obligation to the lender. This allows owners of a corporation to claim a larger portion of the future earnings than would be possible if more stock were sold to investors. In addition, the interest component of the debt is an expense, which reduces the amount of income on which a company’s income tax liability is calculated, thereby lowering the corporation’s tax liability and the actual cost of the loan to the company. \n\n Cash Obligations \n\n The most obvious difference between debt and equity financing is that with debt, the principal and interest must be repaid, whereas with equity, there is no repayment requirement. The decision to declare dividends is solely up to the board of directors, so if a company has limitations on cash, it can skip or defer the declaration of dividends. When a company obtains capital through debt, it must have sufficient cash available to cover the repayment. This can put pressure on the company to meet debt obligations when cash is needed for other uses. \n\n Budgeting \n\n Except in the case of variable interest loans, loan and interest payments are easy to estimate for the purpose of budgeting cash payments. Loan payments do not tend to be flexible; instead the principal payment is required month after month. Moreover, interest costs incurred with debt are an additional fixed cost to the company, which raises the company’s break-even point (total revenue equals total costs) as well as its cash flow demands. \n\n Cost Differences \n\n Issuing debt rather than equity may reduce additional administration costs associated with having additional shareholders. These costs may include the costs for informational mailings, processing and direct-depositing dividend payments, and holding shareholder meetings. Issuing debt also saves the time associated with shareholder controversies, which can often defer certain management actions until a shareholder vote can be conducted. \n\n Risk Assessment by Creditors \n\n Borrowing commits the borrower to comply with debt covenants that can restrict both the financing options and the opportunities that extend beyond the main business function. This can limit a company’s vision or opportunities for change. For example, many debt covenants restrict a corporation’s debt-to-equity ratio , which measures the portion of debt used by a company relative to the amount of stockholders’ equity, calculated by dividing total debt by total equity. \n\n When a company borrows additional funds, its total debt (the numerator) rises. Because there is no change in total equity, the denominator remains the same, causing the debt-to-equity ratio to increase. Because an increase in this ratio usually means that the company will have more difficulty in repaying the debt, lenders and investors consider this an added risk. Accordingly, a business is limited in the amount of debt it can carry. A debt agreement may also restrict the company from borrowing additional funds. \n\n To increase the likelihood of debt repayment, a debt agreement often requires that a company’s assets serve as collateral, or for the company’s owners to guarantee repayment. Increased risks to the company from high-interest debt and high amounts of debt, particularly when the economy is unstable, include obstacles to growth and the potential for insolvency resulting from the costs of holding debt. These important considerations should be assessed prior to determining whether a company should choose debt or equity financing. \n\n Think It Through Financing a Business Expansion You are the CFO of a small corporation. The president, who is one of five shareholders, has created an innovative new product that is testing well with substantial demand. To begin manufacturing, $400,000 is needed to acquire the equipment. The corporation’s balance sheet shows total assets of $2,400,000 and total liabilities of $600,000. Most of the liabilities relate to debt that carries a covenant requiring that the company maintain a debt-to-equity ratio not exceeding 0.50 times. Determine the effect that each of the two options of obtaining additional capital will have on the debt covenant. Prepare a brief memo outlining the advantages of issuing shares of common stock. \n\n How Stocks Work \n\n The Securities and Exchange Commission (SEC) (www.sec.gov) is a government agency that regulates large and small public corporations. Its mission is “to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation.” 3 The SEC identifies these as its five primary responsibilities: 3 U.S. Securities and Exchange Commission. “What We Do.” June 10, 2013. https://www.sec.gov/Article/whatwedo.html \n\n Inform and protect investors \n\n Facilitate capital information \n\n Enforce federal securities laws \n\n Regulate securities markets \n\n Provide data \n\n Under the Securities Act of 1933 , 4 all corporations that make their shares available for sale publicly in the United States are expected to register with the SEC. The SEC’s registration requirement covers all securities—not simply shares of stock—including most tradable financial instruments. The Securities Act of 1933, also known as the “truth in securities law,” aims to provide investors with the financial data they need to make informed decisions. While some companies are exempt from filing documents with the SEC, those that offer securities for sale in the U.S. and that are not exempt must file a number of forms along with financial statements audited by certified public accountants. 4 U.S. Securities and Exchange Commission. “Registration under the Securities Act of 1933.” https://www.investor.gov/additional-resources/general-resources/glossary/registration-under-securities-act-1933 \n\n Private versus Public Corporations \n\n Both private and public corporations become incorporated in the same manner through the state governmental agencies that handles incorporation. The journal entries and financial reporting are the same whether a company is a public or a private corporation. A private corporation is usually owned by a relatively small number of investors. Its shares are not publicly traded, and the ownership of the stock is restricted to only those allowed by the board of directors. \n\n The SEC defines a publicly traded company as a company that “discloses certain business and financial information regularly to the public” and whose “securities trade on public markets.” 5 A company can initially operate as private and later decide to “go public,” while other companies go public at the point of incorporation. The process of going public refers to a company undertaking an initial public offering (IPO) by issuing shares of its stock to the public for the first time. After its IPO, the corporation becomes subject to public reporting requirements and its shares are frequently listed on a stock exchange. 6 5 U. S. Securities and Exchange Commission. “Public Companies.” https://www.investor.gov/introduction-investing/basics/how-market-works/public-companies 6 U.S. Securities and Exchange Commission. “Companies, Going Public.” October 14, 2014. https://www.sec.gov/fast-answers/answers-comppublichtm.html \n\n Concepts In Practice Spreading the Risk The East India Company became the world’s first publicly traded company as the result of a single factor—risk. During the 1600s, single companies felt it was too risky to sail from the European mainland to the East Indies. These islands held vast resources and trade opportunities, enticing explorers to cross the Atlantic Ocean in search of fortunes. In 1600, several shipping companies joined forces and formed “Governor and Company of Merchants of London trading with the East Indies,” which was referred to as the East India Company . This arrangement allowed the shipping companies—the investors—to purchase shares in multiple companies rather than investing in a single voyage. If a single ship out of a fleet was lost at sea, investors could still generate a profit from ships that successfully completely their voyages. 7 7 Johnson Hur. “History of The Stock Market.” BeBusinessed.com. October 2016. https://bebusinessed.com/history/history-of-the-stock-market/ \n\n The Secondary Market \n\n A corporation’s shares continue to be bought and sold by the public after the initial public offering. Investors interested in purchasing shares of a corporation’s stock have several options. One option is to buy stock on the secondary market , an organized market where previously issued stocks and bonds can be traded after they are issued. Many investors purchase through stock exchanges like the New York Stock Exchange or NASDAQ using a brokerage firm. A full-service brokerage firm provides investment advice as well as a variety of financial planning services, whereas a discount brokerage offers a reduced commission and often does not provide investment advice. Most of the stock trading —buying and selling of shares by investors—takes place through brokers , registered members of the stock exchange who buy and sell stock on behalf of others. Online access to trading has broadened the secondary market significantly over the past few decades. Alternatively, stocks can be purchased from investment bankers , who provide advice to companies wishing to issue new stock, purchase the stock from the company issuing the stock, and then resell the securities to the public. 8 8 Dr. Econ. “Why Do Investment Banks Syndicate a New Securities Issue (and Related Questions).” Federal Reserve Bank of San Francisco. December 1999. https://www.frbsf.org/education/publications/doctor-econ/1999/december/investment-bank-securities-retirement-insurance/ \n\n Marketing a Company’s Stock \n\n Once a corporation has completed the incorporation process, it can issue stock. Each share of stock sold entitles the shareholder (the investor) to a percentage of ownership in the company. Private corporations are usually owned by a small number of investors and are not traded on a public exchange. Regardless of whether the corporation is public or private, the steps to finding investors are similar: \n\n Have a trusted and reliable management team. These should be experienced professionals who can guide the corporation. \n\n Have a financial reporting system in place. Accurate financial reporting is key to providing potential investors with reliable information. \n\n Choose an investment banker to provide advice and to assist in raising capital. Investment bankers are individuals who work in a financial institution that is primarily in the business of raising capital for corporations. \n\n Write the company’s story. This adds personality to the corporation. What is the mission, why it will be successful, and what sets the corporation apart? \n\n Approach potential investors. Selecting the right investment bankers will be extremely helpful with this step. \n\n Capital Stock \n\n A company’s corporate charter specifies the classes of shares and the number of shares of each class that a company can issue. There are two classes of capital stock—common stock and preferred stock. The two classes of stock enable a company to attract capital from investors with different risk preferences. Both classes of stock can be sold by either public or non-public companies; however, if a company issues only one class, it must be common stock. Companies report both common and preferred stock in the stockholders’ equity section of the balance sheet. \n\n Common Stock \n\n A company’s primary class of stock issued is common stock , and each share represents a partial claim to ownership or a share of the company’s business. For many companies, this is the only class of stock they have authorized. Common stockholders have four basic rights. \n\n Common stockholders have the right to vote on corporate matters, including the selection of corporate directors and other issues requiring the approval of owners. Each share of stock owned by an investor generally grants the investor one vote. \n\n Common stockholders have the right to share in corporate net income proportionally through dividends. \n\n If the corporation should have to liquidate, common stockholders have the right to share in any distribution of assets after all creditors and any preferred stockholders have been paid. \n\n In some jurisdictions, common shareholders have a preemptive right , which allows shareholders the option to maintain their ownership percentage when new shares of stock are issued by the company. For example, suppose a company has 1,000 shares of stock issued and plans to issue 200 more shares. A shareholder who currently owns 50 shares will be given the right to buy a percentage of the new issue equal to his current percentage of ownership. His current percentage of ownership is 5%: \n\n Original ownership percentage = 50 1,000 = 5 % Original ownership percentage = 50 1,000 = 5 % \n\n This shareholder will be given the right to buy 5% of the new issue, or 10 new shares. \n\n Number of new shares to be purchases = 5% × 200 shares = 10 shares Number of new shares to be purchases = 5% × 200 shares = 10 shares \n\n Should the shareholder choose not to buy the shares, the company can offer the shares to other investors. The purpose of the preemptive right is to prevent new issuances of stock from reducing the ownership percentage of the current shareholders. If the shareholder in our example is not offered the opportunity to buy 5% of the additional shares (his current ownership percentage) and the new shares are sold to other investors, the shareholder’s ownership percentage will drop because the total shares issued will increase. \n\n Total number of issues shares after the new issue = 1,000 + 200 = 1,200 shares Total number of issues shares after the new issue = 1,000 + 200 = 1,200 shares \n\n New ownership percentage = 50 1,200 = 4.17 % New ownership percentage = 50 1,200 = 4.17 % \n\n The shareholder would now own only 4.17% of the corporation, compared to the previous 5%. \n\n Preferred Stock \n\n A company’s charter may authorize more than one class of stock. Preferred stock has unique rights that are “preferred,” or more advantageous, to shareholders than common stock. The classification of preferred stock is often a controversial area in accounting as some researchers believe preferred stock has characteristics closer to that of a stock/bond hybrid security, with characteristics of debt rather than a true equity item. For example, unlike common stockholders, preferred shareholders typically do not have voting rights; in this way, they are similar to bondholders. In addition, preferred shares do not share in the common stock dividend distributions. Instead, the “preferred” classification entitles shareholders to a dividend that is fixed (assuming sufficient dividends are declared), similar to the fixed interest rate associated with bonds and other debt items. Preferred stock also mimics debt in that preferred shareholders have a priority of dividend payments over common stockholders. While there may be characteristics of both debt and equity, preferred stock is still reported as part of stockholders’ equity on the balance sheet. \n\n Not every corporation authorizes and issues preferred stock, and there are some important characteristics that corporations should consider when deciding to issue preferred stock. The price of preferred stock typically has less volatility in the stock market. This makes it easier for companies to more reliably budget the amount of the expected capital contribution since the share price is not expected to fluctuate as freely as for common stock. For the investor, this means there is less chance of large gains or losses on the sale of preferred stock. \n\n The Status of Shares of Stock \n\n The corporate charter specifies the number of authorized shares , which is the maximum number of shares that a corporation can issue to its investors as approved by the state in which the company is incorporated. Once shares are sold to investors, they are considered issued shares . Shares that are issued and are currently held by investors are called outstanding shares because they are “out” in the hands of investors. Occasionally, a company repurchases shares from investors. While these shares are still issued, they are no longer considered to be outstanding. These repurchased shares are called treasury stock . \n\n Assume that Waystar Corporation has 2,000 shares of capital stock authorized in its corporate charter. During May, Waystar issues 1,500 of these shares to investors. These investors are now called stockholders because they “hold” shares of stock. Because the other 500 authorized shares have not been issued they are considered unissued shares. Now assume that Waystar buys back 100 shares of stock from the investors who own the 1,500 shares. Only 1,400 of the issued shares are considered outstanding, because 100 shares are now held by the company as treasury shares. \n\n Stock Values Two of the most important values associated with stock are market value and par value. The market value of stock is the price at which the stock of a public company trades on the stock market. This amount does not appear in the corporation’s accounting records, nor in the company’s financial statements. \n\n Most corporate charters specify the par value assigned to each share of stock. This value is printed on the stock certificates and is often referred to as a face value because it is printed on the “face” of the certificate. Incorporators typically set the par value at a very small arbitrary amount because it is used internally for accounting purposes and has no economic significance. Because par value often has some legal significance, it is considered to be legal capital. In some states, par value is the minimum price at which the stock can be sold. If for some reason a share of stock with a par value of one dollar was issued for less than its par value of one dollar known as issuing at a stock discount , the shareholder could be held liable for the difference between the issue price and the par value if liquidation occurs and any creditors remain unpaid. \n\n Under some state laws, corporations are sometimes allowed to issue no-par stock —a stock with no par value assigned. When this occurs, the company’s board of directors typically assigns a stated value to each share of stock, which serves as the company’s legal capital. Companies generally account for stated value in the accounting records in the same manner as par value. If the company’s board fails to assign a stated value to no-par stock, the entire proceeds of the stock sale are treated as legal capital. A portion of the stockholders’ equity section of Frontier Communications Corporation ’s balance sheet as of December 31, 2017 displays the reported preferred and common stock. The par value of the preferred stock is $0.01 per share and $0.25 per share for common stock. The legal capital of the preferred stock is $192.50, while the legal capital of the common stock is $19,883. 9 9 Frontier Communications Corporation. 10-K Filing. February 28, 2018. https://www.sec.gov/Archives/edgar/data/20520/000002052018000007/ftr-20171231x10k.htm#Exhibits_and_Financial_Statement_Schedul \n\n Ethical Considerations Shareholders, Stakeholders, and the Business Judgment Rule Shareholders are the owners of a corporation, whereas stakeholders have an interest in the outcome of decisions of the corporation. Courts have ruled that, “A business corporation is organized and carried on primarily for the profit of the stockholders” as initially ruled in the early case Dodge v. Ford Motor Co. , 204 Mich. 459, 170 N.W. 668 (Mich. 1919). This early case outlined the “business judgment rule.” It allows for a corporation to use its judgment in how to run the company in the best interests of the shareholders, but also allows the corporation the ability to make decisions for the benefit of the company’s stakeholders. The term known as the “business judgment rule” has been expanded in numerous cases to include making decisions directly for the benefit of stakeholders, thereby allowing management to run a company in a prudent fashion. The stakeholder theories started in the Dodge case have been expended to allow corporations to make decisions for the corporation’s benefit, including decisions that support stakeholder rights. \n\n Prudent management of a corporation includes making decisions that support stakeholders and shareholders. A shareholder is also a stakeholder in any decision. A stakeholder is anyone with an interest in the outcome in the corporation’s decision, even if the person owns no financial interest in the corporation. Corporations need to take a proactive step in managing stakeholder concerns and issues. Strategies on how to manage stakeholder needs have been developed from both a moral perspective and a risk management perspective. Both approaches allow management to understand the issues related to their stakeholders and to make decisions in the best interest of the corporation and its owners. Proper stakeholder management should allow corporations to develop profitable long-term plans that lead to greater viability of the corporation. \n 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock \n\n Chad and Rick have successfully incorporated La Cantina and are ready to issue common stock to themselves and the newly recruited investors. The proceeds will be used to open new locations. The corporate charter of the corporation indicates that the par value of its common stock is $1.50 per share. When stock is sold to investors, it is very rarely sold at par value. Most often, shares are issued at a value in excess of par. This is referred to as issuing stock at a premium. Stock with no par value that has been assigned a stated value is treated very similarly to stock with a par value. \n\n Stock can be issued in exchange for cash, property, or services provided to the corporation. For example, an investor could give a delivery truck in exchange for a company’s stock. Another investor could provide legal fees in exchange for stock. The general rule is to recognize the assets received in exchange for stock at the asset’s fair market value. \n\n Typical Common Stock Transactions \n\n The company plans to issue most of the shares in exchange for cash, and other shares in exchange for kitchen equipment provided to the corporation by one of the new investors. Two common accounts in the equity section of the balance sheet are used when issuing stock—Common Stock and Additional Paid-in Capital from Common Stock. Common Stock consists of the par value of all shares of common stock issued. Additional paid-in capital from common stock consists of the excess of the proceeds received from the issuance of the stock over the stock’s par value. When a company has more than one class of stock, it usually keeps a separate additional paid-in capital account for each class. \n\n Issuing Common Stock with a Par Value in Exchange for Cash \n\n When a company issues new stock for cash, assets increase with a debit, and equity accounts increase with a credit. To illustrate, assume that La Cantina issues 8,000 shares of common stock to investors on January 1 for cash, with the investors paying cash of $21.50 per share. The total cash to be received is $172,000. \n\n 8,000 shares × $21.50 = $172,000 8,000 shares × $21.50 = $172,000 \n\n The transaction causes Cash to increase (debit) for the total cash received. The Common Stock account increases (credit) with a credit for the par value of the 8,000 shares issued: 8,000 × $1.50, or $12,000. The excess received over the par value is reported in the Additional Paid-in Capital from Common Stock account. Since the shares were issued for $21.50 per share, the excess over par value per share of $20 ($21.50 − $1.50) is multiplied by the number of shares issued to arrive at the Additional Paid-in Capital from Common Stock credit. \n\n ( $21.50 − $1.50 ) × 8,000 = $160,000 ( $21.50 − $1.50 ) × 8,000 = $160,000 \n\n Issuing Common Stock with a Par Value in Exchange for Property or Services \n\n When a company issues stock for property or services, the company increases the respective asset account with a debit and the respective equity accounts with credits. The asset received in the exchange—such as land, equipment, inventory, or any services provided to the corporation such as legal or accounting services—is recorded at the fair market value of the stock or the asset or services received, whichever is more clearly determinable. \n\n To illustrate, assume that La Cantina issues 2,000 shares of authorized common stock in exchange for legal services provided by an attorney. The legal services have a value of $8,000 based on the amount the attorney would charge. Because La Cantina’s stock is not actively traded, the asset will be valued at the more easily determinable market value of the legal services. La Cantina must recognize the market value of the legal services as an increase (debit) of $8,000 to its Legal Services Expense account. Similar to recording the stock issued for cash, the Common Stock account is increased by the par value of the issued stock, $1.50 × 2,000 shares, or $3,000. The excess of the value of the legal services over the par value of the stock appears as an increase (credit) to the Additional Paid-in Capital from Common Stock account: \n\n $8,000 − $3,000 = $5,000 $8,000 − $3,000 = $5,000 \n\n Just after the issuance of both investments, the stockholders’ equity account, Common Stock, reflects the total par value of the issued stock; in this case, $3,000 + $12,000, or a total of $15,000. The amounts received in excess of the par value are accumulated in the Additional Paid-in Capital from Common Stock account in the amount of $5,000 + $160,000, or $165,000. A portion of the equity section of the balance sheet just after the two stock issuances by La Cantina will reflect the Common Stock account stock issuances as shown in Figure 14.4 . \n\n Issuing No-Par Common Stock with a Stated Value \n\n Not all stock has a par value specified in the company’s charter. In most cases, no-par stock is assigned a stated value by the board of directors, which then becomes the legal capital value. Stock with a stated value is treated as if the stated value is a par value. Assume that La Cantina’s 8,000 shares of common stock issued on June 1 for $21.50 were issued at a stated value of $1.50 rather than at a par value. The total cash to be received remains $172,000 (8,000 shares × $21.50), which is recorded as an increase (debit) to Cash. The Common Stock account increases with a credit for the stated value of the 8,000 shares issued: 8,000 × $1.50, or $12,000. The excess received over the stated value is reported in the Additional Paid-in Capital from Common Stock account at $160,000, based on the issue price of $21.50 per share less the stated value of $1.50, or $20, times the 8,000 shares issued: \n\n ( $21.50 − $1.50 ) × 8,000 = $160,000 ( $21.50 − $1.50 ) × 8,000 = $160,000 \n\n The transaction looks identical except for the explanation. \n\n If the 8,000 shares of La Cantina’s common stock had been no-par, and no stated value had been assigned, the $172,000 would be debited to Cash, with a corresponding increase in the Common Stock account as a credit of $172,000. No entry would be made to Additional Paid-in Capital account as it is reserved for stock issue amounts above par or stated value. The entry would appear as: \n\n Issuing Preferred Stock \n\n A few months later, Chad and Rick need additional capital to develop a website to add an online presence and decide to issue all 1,000 of the company’s authorized preferred shares. The 5%, $8 par value, preferred shares are sold at $45 each. The Cash account increases with a debit for $45 times 1,000 shares, or $45,000. The Preferred Stock account increases for the par value of the preferred stock, $8 times 1,000 shares, or $8,000. The excess of the issue price of $45 per share over the $8 par value, times the 1,000 shares, is credited as an increase to Additional Paid-in Capital from Preferred Stock, resulting in a credit of $37,000. \n\n ( $45 − $8 ) × 1,000 = $37,000 ( $45 − $8 ) × 1,000 = $37,000 \n\n The journal entry is: \n\n Figure 14.5 shows what the equity section of the balance sheet will reflect after the preferred stock is issued. \n\n Notice that the corporation presents preferred stock before common stock in the Stockholders’ Equity section of the balance sheet because preferred stock has preference over common stock in the case of liquidation. GAAP requires that each class of stock displayed in this section of the balance sheet includes several items that must be disclosed along with the respective account names. The required items to be disclosed are: \n\n Par or stated value \n\n Number of shares authorized \n\n Number of shares issued \n\n Number of shares outstanding \n\n If preferred stock, the dividend rate \n\n Treasury Stock \n\n Sometimes a corporation decides to purchase its own stock in the market. These shares are referred to as treasury stock. A company might purchase its own outstanding stock for a number of possible reasons. It can be a strategic maneuver to prevent another company from acquiring a majority interest or preventing a hostile takeover. A purchase can also create demand for the stock, which in turn raises the market price of the stock. Sometimes companies buy back shares to be used for employee stock options or profit-sharing plans. \n\n Think It Through Walt Disney Buys Back Stock The Walt Disney Company has consistently spent a large portion of its cash flows in buying back its own stock. According to The Motley Fool , the Walt Disney Company bought back 74 million shares in 2016 alone. Read the Motley Fool article and comment on other options that Walt Disney may have had to obtain financing. \n\n Acquiring Treasury Stock \n\n When a company purchases treasury stock, it is reflected on the balance sheet in a contra equity account. As a contra equity account, Treasury Stock has a debit balance, rather than the normal credit balances of other equity accounts. The total cost of treasury stock reduces total equity. In substance, treasury stock implies that a company owns shares of itself. However, owning a portion of one’s self is not possible. Treasury shares do not carry the basic common shareholder rights because they are not outstanding. Dividends are not paid on treasury shares, they provide no voting rights, and they do not receive a share of assets upon liquidation of the company. There are two methods possible to account for treasury stock—the cost method, which is discussed here, and the par value method, which is a more advanced accounting topic. The cost method is so named because the amount in the Treasury Stock account at any point in time represents the number of shares held in treasury times the original cost paid to acquire each treasury share. \n\n Assume Duratech’s net income for the first year was $3,100,000, and that the company has 12,500 shares of common stock issued. During May, the company’s board of directors authorizes the repurchase of 800 shares of the company’s own common stock as treasury stock. Each share of the company’s common stock is selling for $25 on the open market on May 1, the date that Duratech purchases the stock. Duratech will pay the market price of the stock at $25 per share times the 800 shares it purchased, for a total cost of $20,000. The following journal entry is recorded for the purchase of the treasury stock under the cost method. \n\n Even though the company is purchasing stock, there is no asset recognized for the purchase. An entity cannot own part of itself, so no asset is acquired. Immediately after the purchase, the equity section of the balance sheet ( Figure 14.6 ) will show the total cost of the treasury shares as a deduction from total stockholders’ equity. \n\n Notice on the partial balance sheet that the number of common shares outstanding changes when treasury stock transactions occur. Initially, the company had 10,000 common shares issued and outstanding. The 800 repurchased shares are no longer outstanding, reducing the total outstanding to 9,200 shares. \n\n Concepts In Practice Reporting Treasury Stock for Nestlé Holdings Group Nestlé Holdings Group sells a number of major brands of food and beverages including Gerber , Häagen-Dazs , Purina , and Lean Cuisine . The company’s statement of stockholders’ equity shows that it began with 990 million Swiss francs (CHF) in treasury stock at the beginning of 2016. In 2017, it acquired additional shares at a cost of 3,547 million CHF, raising its total treasury stock to 4,537 million CHF at the end of 2017, primarily due to a share buy-back program. 10 10 Nestlé. “Annual Report 2017.” 2017. https://www.nestle.com/investors/annual-report \n\n Reissuing Treasury Stock above Cost \n\n Management typically does not hold treasury stock forever. The company can resell the treasury stock at cost, above cost, below cost, or retire it. If La Cantina reissues 100 of its treasury shares at cost ($25 per share) on July 3, a reversal of the original purchase for the 100 shares is recorded. This has the effect of increasing an asset, Cash, with a debit, and decreasing the Treasury Stock account with a credit. The original cost paid for each treasury share, $25, is multiplied by the 100 shares to be resold, or $2,500. The journal entry to record this sale of the treasury shares at cost is: \n\n If the treasury stock is resold at a price higher than its original purchase price, the company debits the Cash account for the amount of cash proceeds, reduces the Treasury Stock account with a credit for the cost of the treasury shares being sold, and credits the Paid-in Capital from Treasury Stock account for the difference. Even though the difference—the selling price less the cost—looks like a gain, it is treated as additional capital because gains and losses only result from the disposition of economic resources (assets). Treasury Stock is not an asset. Assume that on August 1, La Cantina sells another 100 shares of its treasury stock, but this time the selling price is $28 per share. The Cash Account is increased by the selling price, $28 per share times the number of shares resold, 100, for a total debit to Cash of $2,800. The Treasury Stock account decreases by the cost of the 100 shares sold, 100 × $25 per share, for a total credit of $2,500, just as it did in the sale at cost. The difference is recorded as a credit of $300 to Additional Paid-in Capital from Treasury Stock. \n\n Reissuing Treasury Stock Below Cost \n\n If the treasury stock is reissued at a price below cost, the account used for the difference between the cash received from the resale and the original cost of the treasury stock depends on the balance in the Paid-in Capital from Treasury Stock account. Any balance that exists in this account will be a credit. The transaction will require a debit to the Paid-in Capital from Treasury Stock account to the extent of the balance. If the transaction requires a debit greater than the balance in the Paid-in Capital account, any additional difference between the cost of the treasury stock and its selling price is recorded as a reduction of the Retained Earnings account as a debit. If there is no balance in the Additional Paid-in Capital from Treasury Stock account, the entire debit will reduce retained earnings. \n\n Assume that on October 9, La Cantina sells another 100 shares of its treasury stock, but this time at $23 per share. Cash is increased for the selling price, $23 per share times the number of shares resold, 100, for a total debit to Cash of $2,300. The Treasury Stock account decreases by the cost of the 100 shares sold, 100 × $25 per share, for a total credit of $2,500. The difference is recorded as a debit of $200 to the Additional Paid-in Capital from Treasury Stock account. Notice that the balance in this account from the August 1 transaction was $300, which was sufficient to offset the $200 debit. The transaction is recorded as: \n\n Treasury stock transactions have no effect on the number of shares authorized or issued. Because shares held in treasury are not outstanding, each treasury stock transaction will impact the number of shares outstanding. A corporation may also purchase its own stock and retire it. Retired stock reduces the number of shares issued. When stock is repurchased for retirement, the stock must be removed from the accounts so that it is not reported on the balance sheet. The balance sheet will appear as if the stock was never issued in the first place. \n\n Your Turn Understanding Stockholders’ Equity Wilson Enterprises reports the following stockholders’ equity: \n\n Based on the partial balance sheet presented, answer the following questions: \n\n At what price was each share of treasury stock purchased? \n\n What is reflected in the additional paid-in capital account? \n\n Why is there a difference between the common stock shares issued and the shares outstanding? \n\n Solution \n\n A. $240,000 ÷ 20,000 = $12 per share. B. The difference between the market price and the par value when the stock was issued. C. Treasury stock. \n 14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Splits \n\n Do you remember playing the board game Monopoly when you were younger? If you landed on the Chance space, you picked a card. The Chance card may have paid a $50 dividend. At the time, you probably were just excited for the additional funds. \n\n For corporations, there are several reasons to consider sharing some of their earnings with investors in the form of dividends. Many investors view a dividend payment as a sign of a company’s financial health and are more likely to purchase its stock. In addition, corporations use dividends as a marketing tool to remind investors that their stock is a profit generator. \n\n This section explains the three types of dividends—cash dividends, property dividends, and stock dividends—along with stock splits, showing the journal entries involved and the reason why companies declare and pay dividends. \n\n The Nature and Purposes of Dividends \n\n Stock investors are typically driven by two factors—a desire to earn income in the form of dividends and a desire to benefit from the growth in the value of their investment. Members of a corporation’s board of directors understand the need to provide investors with a periodic return, and as a result, often declare dividends up to four times per year. However, companies can declare dividends whenever they want and are not limited in the number of annual declarations. Dividends are a distribution of a corporation’s earnings. They are not considered expenses, and they are not reported on the income statement. They are a distribution of the net income of a company and are not a cost of business operations. \n\n Concepts In Practice So Many Dividends The declaration and payment of dividends varies among companies. In December 2017 alone, 4,506 U.S. companies declared either cash, stock, or property dividends—the largest number of declarations since 2004. 12 It is likely that these companies waited to declare dividends until after financial statements were prepared, so that the board and other executives involved in the process were able to provide estimates of the 2017 earnings. 12 Ironman at Political Calculations. “Dividends by the Numbers through January 2018.” Seeking Alpha. February 9, 2018. https://seekingalpha.com/article/4145079-dividends-numbers-january-2018 \n\n Some companies choose not to pay dividends and instead reinvest all of their earnings back into the company. One common scenario for situation occurs when a company experiencing rapid growth. The company may want to invest all their retained earnings to support and continue that growth. Another scenario is a mature business that believes retaining its earnings is more likely to result in an increased market value and stock price. In other instances, a business may want to use its earnings to purchase new assets or branch out into new areas. Most companies attempt dividend smoothing , the practice of paying dividends that are relatively equal period after period, even when earnings fluctuate. In exceptional circumstances, some corporations pay a special dividend , which is a one-time extra distribution of corporate earnings. A special dividend usually stems from a period of extraordinary earnings or a special transaction, such as the sale of a division. Some companies, such as Costco Wholesale Corporation , pay recurring dividends and periodically offer a special dividend. While Costco ’s regular quarterly dividend is $0.57 per share, the company issued a $7.00 per share cash dividend in 2017. 13 Companies that have both common and preferred stock must consider the characteristics of each class of stock. 13 Jing Pan. “Will Costco Wholesale Corporation Pay a Special Dividend in 2018?” Income Investors. May 9, 2018. https://www.incomeinvestors.com/will-costco-wholesale-corporation-pay-special-dividend-2018/38865/ \n\n Note that dividends are distributed or paid only to shares of stock that are outstanding. Treasury shares are not outstanding, so no dividends are declared or distributed for these shares. Regardless of the type of dividend, the declaration always causes a decrease in the retained earnings account. \n\n Dividend Dates \n\n A company’s board of directors has the power to formally vote to declare dividends. The date of declaration is the date on which the dividends become a legal liability, the date on which the board of directors votes to distribute the dividends. Cash and property dividends become liabilities on the declaration date because they represent a formal obligation to distribute economic resources (assets) to stockholders. On the other hand, stock dividends distribute additional shares of stock, and because stock is part of equity and not an asset, stock dividends do not become liabilities when declared. \n\n At the time dividends are declared, the board establishes a date of record and a date of payment. The date of record establishes who is entitled to receive a dividend; stockholders who own stock on the date of record are entitled to receive a dividend even if they sell it prior to the date of payment. Investors who purchase shares after the date of record but before the payment date are not entitled to receive dividends since they did not own the stock on the date of record. These shares are said to be sold ex dividend . The date of payment is the date that payment is issued to the investor for the amount of the dividend declared. \n\n Cash Dividends \n\n Cash dividends are corporate earnings that companies pass along to their shareholders. To pay a cash dividend, the corporation must meet two criteria. First, there must be sufficient cash on hand to fulfill the dividend payment. Second, the company must have sufficient retained earnings; that is, it must have enough residual assets to cover the dividend such that the Retained Earnings account does not become a negative (debit) amount upon declaration. On the day the board of directors votes to declare a cash dividend, a journal entry is required to record the declaration as a liability. \n\n Accounting for Cash Dividends When Only Common Stock Is Issued \n\n Small private companies like La Cantina often have only one class of stock issued, common stock. Assume that on December 16, La Cantina’s board of directors declares a $0.50 per share dividend on common stock. As of the date of declaration, the company has 10,000 shares of common stock issued and holds 800 shares as treasury stock. The total cash dividend to be paid is based on the number of shares outstanding, which is the total shares issued less those in treasury. Outstanding shares are 10,000 – 800, or 9,200 shares. The cash dividend is: \n\n 9,200 shares × $0.50 = $4,600 9,200 shares × $0.50 = $4,600 \n\n The journal entry to record the declaration of the cash dividends involves a decrease (debit) to Retained Earnings (a stockholders’ equity account) and an increase (credit) to Cash Dividends Payable (a liability account). \n\n While a few companies may use a temporary account, Dividends Declared, rather than Retained Earnings, most companies debit Retained Earnings directly. Ultimately, any dividends declared cause a decrease to Retained Earnings. \n\n The second significant dividend date is the date of record. The date of record determines which shareholders will receive the dividends. There is no journal entry recorded; the company creates a list of the stockholders that will receive dividends. \n\n The date of payment is the third important date related to dividends. This is the date that dividend payments are prepared and sent to shareholders who owned stock on the date of record. The related journal entry is a fulfillment of the obligation established on the declaration date; it reduces the Cash Dividends Payable account (with a debit) and the Cash account (with a credit). \n\n Property Dividends \n\n A property dividend occurs when a company declares and distributes assets other than cash. The dividend typically involves either the distribution of shares of another company that the issuing corporation owns (one of its assets) or a distribution of inventory. For example, Walt Disney Company may choose to distribute tickets to visit its theme parks. Anheuser-Busch InBev , the company that owns the Budweiser and Michelob brands, may choose to distribute a case of beer to each shareholder. A property dividend may be declared when a company wants to reward its investors but doesn’t have the cash to distribute, or if it needs to hold onto its existing cash for other investments. Property dividends are not as common as cash or stock dividends. They are recorded at the fair market value of the asset being distributed. To illustrate accounting for a property dividend, assume that Duratech Corporation has 60,000 shares of $0.50 par value common stock outstanding at the end of its second year of operations, and the company’s board of directors declares a property dividend consisting of a package of soft drinks that it produces to each holder of common stock. The retail value of each case is $3.50. The amount of the dividend is calculated by multiplying the number of shares by the market value of each package: \n\n 60,000 shares × $3.50 = $210,000 60,000 shares × $3.50 = $210,000 \n\n The declaration to record the property dividend is a decrease (debit) to Retained Earnings for the value of the dividend and an increase (credit) to Property Dividends Payable for the $210,000. \n\n The journal entry to distribute the soft drinks on January 14 decreases both the Property Dividends Payable account (debit) and the Cash account (credit). \n\n Comparing Small Stock Dividends, Large Stock Dividends, and Stock Splits \n\n Companies that do not want to issue cash or property dividends but still want to provide some benefit to shareholders may choose between small stock dividends, large stock dividends, and stock splits. Both small and large stock dividends occur when a company distributes additional shares of stock to existing stockholders. \n\n There is no change in total assets, total liabilities, or total stockholders’ equity when a small stock dividend, a large stock dividend, or a stock split occurs. Both types of stock dividends impact the accounts in stockholders’ equity. A stock split causes no change in any of the accounts within stockholders’ equity. The impact on the financial statement usually does not drive the decision to choose between one of the stock dividend types or a stock split. Instead, the decision is typically based on its effect on the market. Large stock dividends and stock splits are done in an attempt to lower the market price of the stock so that it is more affordable to potential investors. A small stock dividend is viewed by investors as a distribution of the company’s earnings. Both small and large stock dividends cause an increase in common stock and a decrease to retained earnings. This is a method of capitalizing (increasing stock) a portion of the company’s earnings (retained earnings). \n\n Stock Dividends \n\n Some companies issue shares of stock as a dividend rather than cash or property. This often occurs when the company has insufficient cash but wants to keep its investors happy. When a company issues a stock dividend , it distributes additional shares of stock to existing shareholders. These shareholders do not have to pay income taxes on stock dividends when they receive them; instead, they are taxed when the investor sells them in the future. \n\n A stock dividend distributes shares so that after the distribution, all stockholders have the exact same percentage of ownership that they held prior to the dividend. There are two types of stock dividends—small stock dividends and large stock dividends. The key difference is that small dividends are recorded at market value and large dividends are recorded at the stated or par value. \n\n Small Stock Dividends A small stock dividend occurs when a stock dividend distribution is less than 25% of the total outstanding shares based on the shares outstanding prior to the dividend distribution. To illustrate, assume that Duratech Corporation has 60,000 shares of $0.50 par value common stock outstanding at the end of its second year of operations. Duratech’s board of directors declares a 5% stock dividend on the last day of the year, and the market value of each share of stock on the same day was $9. Figure 14.9 shows the stockholders’ equity section of Duratech’s balance sheet just prior to the stock declaration. \n\n The 5% common stock dividend will require the distribution of 60,000 shares times 5%, or 3,000 additional shares of stock. An investor who owns 100 shares will receive 5 shares in the dividend distribution (5% × 100 shares). The journal entry to record the stock dividend declaration requires a decrease (debit) to Retained Earnings for the market value of the shares to be distributed: 3,000 shares × $9, or $27,000. An increase (credit) to the Common Stock Dividends Distributable is recorded for the par value of the stock to be distributed: 3,000 × $0.50, or $1,500. The excess of the market value over the par value is reported as an increase (credit) to the Additional Paid-in Capital from Common Stock account in the amount of $25,500. \n\n If the company prepares a balance sheet prior to distributing the stock dividend, the Common Stock Dividend Distributable account is reported in the equity section of the balance sheet beneath the Common Stock account. The journal entry to record the stock dividend distribution requires a decrease (debit) to Common Stock Dividend Distributable to remove the distributable amount from that account, $1,500, and an increase (credit) to Common Stock for the same par value amount. \n\n To see the effects on the balance sheet, it is helpful to compare the stockholders’ equity section of the balance sheet before and after the small stock dividend. \n\n After the distribution, the total stockholders’ equity remains the same as it was prior to the distribution. The amounts within the accounts are merely shifted from the earned capital account (Retained Earnings) to the contributed capital accounts (Common Stock and Additional Paid-in Capital). However, the number of shares outstanding has changed. Prior to the distribution, the company had 60,000 shares outstanding. Just after the distribution, there are 63,000 outstanding. The difference is the 3,000 additional shares of the stock dividend distribution. The company still has the same total value of assets, so its value does not change at the time a stock distribution occurs. The increase in the number of outstanding shares does not dilute the value of the shares held by the existing shareholders. The market value of the original shares plus the newly issued shares is the same as the market value of the original shares before the stock dividend. For example, assume an investor owns 200 shares with a market value of $10 each for a total market value of $2,000. She receives 10 shares as a stock dividend from the company. She now has 210 shares with a total market value of $2,000. Each share now has a theoretical market value of about $9.52. \n\n Large Stock Dividends A large stock dividend occurs when a distribution of stock to existing shareholders is greater than 25% of the total outstanding shares just before the distribution. The accounting for large stock dividends differs from that of small stock dividends because a large dividend impacts the stock’s market value per share. While there may be a subsequent change in the market price of the stock after a small dividend, it is not as abrupt as that with a large dividend. \n\n To illustrate, assume that Duratech Corporation’s balance sheet at the end of its second year of operations shows the following in the stockholders’ equity section prior to the declaration of a large stock dividend. \n\n Also assume that Duratech’s board of directors declares a 30% stock dividend on the last day of the year, when the market value of each share of stock was $9. The 30% stock dividend will require the distribution of 60,000 shares times 30%, or 18,000 additional shares of stock. An investor who owns 100 shares will receive 30 shares in the dividend distribution (30% × 100 shares). The journal entry to record the stock dividend declaration requires a decrease (debit) to Retained Earnings and an increase (credit) to Common Stock Dividends Distributable for the par or stated value of the shares to be distributed: 18,000 shares × $0.50, or $9,000. The journal entry is: \n\n The subsequent distribution will reduce the Common Stock Dividends Distributable account with a debit and increase the Common Stock account with a credit for the $9,000. \n\n There is no consideration of the market value in the accounting records for a large stock dividend because the number of shares issued in a large dividend is large enough to impact the market; as such, it causes an immediate reduction of the market price of the company’s stock. \n\n In comparing the stockholders’ equity section of the balance sheet before and after the large stock dividend, we can see that the total stockholders’ equity is the same before and after the stock dividend, just as it was with a small dividend ( Figure 14.10 ). \n\n Similar to distribution of a small dividend, the amounts within the accounts are shifted from the earned capital account (Retained Earnings) to the contributed capital account (Common Stock) though in different amounts. The number of shares outstanding has increased from the 60,000 shares prior to the distribution, to the 78,000 outstanding shares after the distribution. The difference is the 18,000 additional shares in the stock dividend distribution. No change to the company’s assets occurred; however, the potential subsequent increase in market value of the company’s stock will increase the investor’s perception of the value of the company. \n\n Stock Splits A traditional stock split occurs when a company’s board of directors issue new shares to existing shareholders in place of the old shares by increasing the number of shares and reducing the par value of each share. For example, in a 2-for-1 stock split, two shares of stock are distributed for each share held by a shareholder. From a practical perspective, shareholders return the old shares and receive two shares for each share they previously owned. The new shares have half the par value of the original shares, but now the shareholder owns twice as many. If a 5-for-1 split occurs, shareholders receive 5 new shares for each of the original shares they owned, and the new par value results in one-fifth of the original par value per share. \n\n While a company technically has no control over its common stock price, a stock’s market value is often affected by a stock split. When a split occurs, the market value per share is reduced to balance the increase in the number of outstanding shares. In a 2-for-1 split, for example, the value per share typically will be reduced by half. As such, although the number of outstanding shares and the price change, the total market value remains constant. If you buy a candy bar for $1 and cut it in half, each half is now worth $0.50. The total value of the candy does not increase just because there are more pieces. \n\n A stock split is much like a large stock dividend in that both are large enough to cause a change in the market price of the stock. Additionally, the split indicates that share value has been increasing, suggesting growth is likely to continue and result in further increase in demand and value. Companies often make the decision to split stock when the stock price has increased enough to be out of line with competitors, and the business wants to continue to offer shares at an attractive price for small investors. \n\n Concepts In Practice Samsung Boasts a 50-to-1 Stock Split In May of 2018, Samsung Electronics 14 had a 50-to-1 stock split in an attempt to make it easier for investors to buy its stock. Samsung ’s market price of each share prior to the split was an incredible 2.65 won (“won” is a Japanese currency), or $2,467.48. Buying one share of stock at this price is rather expensive for most people. As might be expected, even after a slight drop in trading activity just after the split announcement, the reduced market price of the stock generated a significant increase to investors by making the price per share less expensive. The split caused the price to drop to 0.053 won, or $49.35 per share. This made the stock more accessible to potential investors who were previously unable to afford a share at $2,467. 14 Joyce Lee. “Trading in Samsung Electronics Shares Surges after Stock Split.” Reuters . May 3, 2018. https://www.reuters.com/article/us-samsung-elec-stocks/samsung-elec-shares-open-at-53000-won-each-after-501-stock-split-idUSKBN1I500B \n\n A reverse stock split occurs when a company attempts to increase the market price per share by reducing the number of shares of stock. For example, a 1-for-3 stock split is called a reverse split since it reduces the number of shares of stock outstanding by two-thirds and triples the par or stated value per share. The effect on the market is to increase the market value per share. A primary motivator of companies invoking reverse splits is to avoid being delisted and taken off a stock exchange for failure to maintain the exchange’s minimum share price. \n\n Accounting for stock splits is quite simple. No journal entry is recorded for a stock split. Instead, the company prepares a memo entry in its journal that indicates the nature of the stock split and indicates the new par value. The balance sheet will reflect the new par value and the new number of shares authorized, issued, and outstanding after the stock split. To illustrate, assume that Duratech’s board of directors declares a 4-for-1 common stock split on its $0.50 par value stock. Just before the split, the company has 60,000 shares of common stock outstanding, and its stock was selling at $24 per share. The split causes the number of shares outstanding to increase by four times to 240,000 shares (4 × 60,000), and the par value to decline to one-fourth of its original value, to $0.125 per share ($0.50 ÷ 4). No change occurs to the dollar amount of any general ledger account. \n\n The split typically causes the market price of stock to decline immediately to one-fourth of the original value—from the $24 per share pre-split price to approximately $6 per share post-split ($24 ÷ 4), because the total value of the company did not change as a result of the split. The total stockholders’ equity on the company’s balance sheet before and after the split remain the same. \n\n Think It Through Accounting for a Stock Split You have just obtained your MBA and obtained your dream job with a large corporation as a manager trainee in the corporate accounting department. Your employer plans to offer a 3-for-2 stock split. Briefly indicate the accounting entries necessary to recognize the split in the company’s accounting records and the effect the split will have on the company’s balance sheet. \n\n Your Turn Dividend Accounting Cynadyne, Inc.’s has 4,000 shares of $0.20 par value common stock authorized, 2,800 issued, and 400 shares held in treasury at the end of its first year of operations. On May 1, the company declared a $1 per share cash dividend, with a date of record on May 12, to be paid on May 25. What journal entries will be prepared to record the dividends? \n\n Solution \n\n A journal entry for the dividend declaration and a journal entry for the cash payout: \n\n To record the declaration: \n\n Date of declaration, May 12, no entry. \n\n To record the payment: \n\n Think It Through Recording Stock Transactions In your first year of operations the following transactions occur for a company: \n\n Net profit for the year is $16,000 \n\n 100 shares of $1 par value common stock are issued for $32 per share \n\n The company purchases 10 shares at $35 per share \n\n The company pays a cash dividend of $1.50 per share \n\n Prepare journal entries for the above transactions and provide the balance in the following accounts: Common Stock, Dividends, Paid-in Capital, Retained Earnings, and Treasury Stock. \n 14.4 Compare and Contrast Owners’ Equity versus Retained Earnings \n\n Owners’ equity represents the business owners’ share of the company. It is often referred to as net worth or net assets in the financial world and as stockholders’ equity or shareholders’ equity when discussing businesses operations of corporations. From a practical perspective, it represents everything a company owns (the company’s assets) minus all the company owes (its liabilities). While “owners’ equity” is used for all three types of business organizations (corporations, partnerships, and sole proprietorships), only sole proprietorships name the balance sheet account “owner’s equity” as the entire equity of the company belongs to the sole owner. Partnerships (to be covered more thoroughly in Partnership Accounting ) often label this section of their balance sheet as “partners’ equity.” All three forms of business utilize different accounting for the respective equity transactions and use different equity accounts, but they all rely on the same relationship represented by the basic accounting equation ( Figure 14.11 ). \n\n Three Forms of Business Ownership \n\n Businesses operate in one of three forms—sole proprietorships, partnerships, or corporations. Sole proprietorships utilize a single account in owners’ equity in which the owner’s investments and net income of the company are accumulated and distributions to the owner are withdrawn. Partnerships utilize a separate capital account for each partner, with each capital account holding the respective partner’s investments and the partner’s respective share of net income, with reductions for the distributions to the respective partners. Corporations differ from sole proprietorships and partnerships in that their operations are more complex, often due to size. Unlike these other entity forms, owners of a corporation usually change continuously. \n\n The stockholders’ equity section of the balance sheet for corporations contains two primary categories of accounts. The first is paid-in capital, or contributed capital —consisting of amounts paid in by owners. The second category is earned capital , consisting of amounts earned by the corporation as part of business operations. On the balance sheet, retained earnings is a key component of the earned capital section, while the stock accounts such as common stock, preferred stock, and additional paid-in capital are the primary components of the contributed capital section. \n\n Concepts In Practice Contributed Capital and Earned Capital The stockholders’ equity section of Cracker Barrel Old Country Store, Inc. ’s consolidated balance sheet as of July 28, 2017, and July 29, 2016, shows the company’s contributed capital and the earned capital accounts. 15 15 Cracker Barrel. Cracker Barrel Old Country Store Annual Report 2017. September 22, 2017. http://investor.crackerbarrel.com/static-files/c05f90b8-1214-4f50-8508-d9a70301f51f \n\n Characteristics and Functions of the Retained Earnings Account \n\n Retained earnings is the primary component of a company’s earned capital. It generally consists of the cumulative net income minus any cumulative losses less dividends declared. A basic statement of retained earnings is referred to as an analysis of retained earnings because it shows the changes in the retained earnings account during the period. A company preparing a full set of financial statements may choose between preparing a statement of retained earnings, if the activity in its stock accounts is negligible, or a statement of stockholders’ equity, for corporations with activity in their stock accounts. A statement of retained earnings for Clay Corporation for its second year of operations ( Figure 14.12 ) shows the company generated more net income than the amount of dividends it declared. \n\n When the retained earnings balance drops below zero, this negative or debit balance is referred to as a deficit in retained earnings . \n\n Restrictions to Retained Earnings \n\n Retained earnings is often subject to certain restrictions. Restricted retained earnings is the portion of a company’s earnings that has been designated for a particular purpose due to legal or contractual obligations. Some of the restrictions reflect the laws of the state in which a company operates. Many states restrict retained earnings by the cost of treasury stock, which prevents the legal capital of the stock from dropping below zero. Other restrictions are contractual, such as debt covenants and loan arrangements; these exist to protect creditors, often limiting the payment of dividends to maintain a minimum level of earned capital. \n\n Appropriations of Retained Earnings \n\n A company’s board of directors may designate a portion of a company’s retained earnings for a particular purpose such as future expansion, special projects, or as part of a company’s risk management plan. The amount designated for a particular purpose is classified as appropriated retained earnings . \n\n There are two options in accounting for appropriated retained earnings, both of which allow the corporation to inform the financial statement users of the company’s future plans. The first accounting option is to make no journal entry and disclose the amount of appropriation in the notes to the financial statement. The second option is to record a journal entry that transfers part of the unappropriated retained earnings into an Appropriated Retained Earnings account. To illustrate, assume that on March 3, Clay Corporation’s board of directors appropriates $12,000 of its retained earnings for future expansion. The company’s retained earnings account is first renamed as Unappropriated Retained Earnings. The journal entry decreases the Unappropriated Retained Earnings account with a debit and increases the Appropriated Retained Earnings account with a credit for $12,000. \n\n The company will report the appropriate retained earnings in the earned capital section of its balance sheet. It should be noted that an appropriation does not set aside funds nor designate an income statement, asset, or liability effect for the appropriated amount. The appropriation simply designates a portion of the company’s retained earnings for a specific purpose, while signaling that the earnings are being retained in the company and are not available for dividend distributions. \n\n Statement of Stockholders’ Equity \n\n The statement of retained earnings is a subsection of the statement of stockholders’ equity. While the retained earnings statement shows the changes between the beginning and ending balances of the retained earnings account during the period, the statement of stockholders’ equity provides the changes between the beginning and ending balances of each of the stockholders’ equity accounts, including retained earnings. The format typically displays a separate column for each stockholders’ equity account, as shown for Clay Corporation in Figure 14.13 . The key events that occurred during the year—including net income, stock issuances, and dividends—are listed vertically. The stockholders’ equity section of the company’s balance sheet displays only the ending balances of the accounts and does not provide the activity or changes during the period. \n\n Nearly all public companies report a statement of stockholders’ equity rather than a statement of retained earnings because GAAP requires disclosure of the changes in stockholders’ equity accounts during each accounting period. It is significantly easier to see the changes in the accounts on a statement of stockholders’ equity rather than as a paragraph note to the financial statements. \n\n IFRS Connection Corporate Accounting and IFRS Both U.S. GAAP and IFRS require the reporting of the various owners’ accounts. Under U.S. GAAP, these accounts are presented in a statement that is most often called the Statement of Stockholders’ Equity. Under IFRS, this statement is usually called the Statement of Changes in Equity. Some of the biggest differences between U.S. GAAP and IFRS that arise in reporting the various accounts that appear in those statements relate to either categorization or terminology differences. \n\n U.S. GAAP divides owners’ accounts into two categories: contributed capital and retained earnings. IFRS uses three categories: share capital, accumulated profits and losses, and reserves. The first two IFRS categories correspond to the two categories used under U.S. GAAP. What about the third category, reserves? Reserves is a category that is used to report items such as revaluation surpluses from revaluing long-term assets (see the Long-Term Assets Feature Box: IFRS Connection for details), as well as other equity transactions such as unrealized gains and losses on available-for-sale securities and transactions that fall under Other Comprehensive Income (topics typically covered in more advanced accounting classes). U.S. GAAP does not use the term “reserves” for any reporting. There are also differences in terminology between U.S. GAAP and IFRS shown in Table 14.1 . \n\n Terminology Differences between U.S. GAAP and IFRS \n\n U.S. GAAP \n\n IFRS \n\n Common stock \n\n Share capital \n\n Preferred stock \n\n Preference shares \n\n Additional paid-in capital \n\n Share premium \n\n Stockholders \n\n Shareholders \n\n Retained earnings \n\n Retained profits or accumulated profits \n\n Retained earnings deficit \n\n Accumulated losses \n\n Table 14.1 \n\n All of this information pertains to publicly traded corporations, but what about corporations that are not publicly traded? Most corporations in the U.S. are not publicly traded, so do these corporations use U.S. GAAP? Some do; some do not. A non-public corporation can use cash basis, tax basis, or full accrual basis of accounting. Most corporations would use a full accrual basis of accounting such as U.S. GAAP. Cash and tax basis are most likely used only by sole proprietors or small partnerships. \n\n However, U.S. GAAP is not the only full accrual method available to non-public corporations. Two alternatives are IFRS and a simpler form of IFRS, known as IFRS for Small and Medium Sized Entities, or SMEs for short. In 2008, the AICPA recognized the IASB as a standard setter of acceptable GAAP and designated IFRS and IFRS for SMEs as an acceptable set of generally accepted accounting principles. However, it is up to each State Board of Accountancy to determine if that state will allow the use of IFRS or IFRS for SMEs by non-public entities incorporated in that state. \n\n What is a SME? Despite the use of size descriptors in the title, qualifying as a small or medium-sized entity has nothing to do with size. A SME is any entity that publishes general purpose financial statements for public use but does not have public accountability. In other words, the entity is not publicly traded. In addition, the entity, even if it is a partnership, cannot act as a fiduciary; for example, it cannot be a bank or insurance company and use SME rules. \n\n Why might a non-public corporation want to use IFRS for SMEs? First, IFRS for SMEs contains fewer and simpler standards. IFRS for SMEs has only about 300 pages of requirements, whereas regular IFRS is over 2,500 pages and U.S. GAAP is over 25,000 pages. Second, IFRS for SMEs is only modified every three years. This means entities using IFRS for SMEs don’t have to frequently adjust their accounting systems and reporting to new standards, whereas U.S. GAAP and IFRS are modified more frequently. Finally, if a corporation transacts business with international businesses, or hopes to attract international partners, seek capital from international sources, or be bought out by an international company, then having their financial statements in IFRS form would make these transactions easier. \n\n Prior Period Adjustments \n\n Prior period adjustments are corrections of errors that appeared on previous periods’ financial statements. These errors can stem from mathematical errors, misinterpretation of GAAP, or a misunderstanding of facts at the time the financial statements were prepared. Many errors impact the retained earnings account whose balance is carried forward from the previous period. Since the financial statements have already been issued, they must be corrected. The correction involves changing the financial statement amounts to the amounts they would have been had no errors occurred, a process known as restatement . The correction may impact both balance sheet and income statement accounts, requiring the company to record a transaction that corrects both. Since income statement accounts are closed at the end of every period, the journal entry will contain an entry to the Retained Earnings account. As such, prior period adjustments are reported on a company’s statement of retained earnings as an adjustment to the beginning balance of retained earnings. By directly adjusting beginning retained earnings, the adjustment has no effect on current period net income. The goal is to separate the error correction from the current period’s net income to avoid distorting the current period’s profitability. In other words, prior period adjustments are a way to go back and correct past financial statements that were misstated because of a reporting error. \n\n Concepts In Practice Are Companies Making Fewer Errors in Financial Reporting? According to Kevin LaCroix, additional reporting requirements created by the Sarbanes Oxley Act prompted a surge in 2005 and 2006 of the number of companies that had to make corrections and reissue financial statements. However, since that time, the number of companies making corrections has dropped over 60%, partially due to the number of U.S. companies listed on stock exchanges, and partially due to tighter regulations. The severity of the errors that caused restatements has declined as well, primarily due to tighter regulation, which has forced companies to improve their internal controls. 16 16 Kevin M. LaCroix. “Financial Statements Continue to Decline for U.S. Reporting Companies.” The D & O Diary. June 12, 2017. https://www.dandodiary.com/2017/06/articles/sox-generally/financial-restatements-continue-decline-u-s-reporting-companies/ \n\n To illustrate how to correct an error requiring a prior period adjustment, assume that in early 2020, Clay Corporation’s controller determined it had made an error when calculating depreciation in the preceding year, resulting in an understatement of depreciation of $1,000. The entry to correct the error contains a decrease to Retained Earnings on the statement of retained earnings for $1,000. Depreciation expense would have been $1,000 higher if the correct depreciation had been recorded. The entry to Retained Earnings adds an additional debit to the total debits that were previously part of the closing entry for the previous year. The credit is to the balance sheet account in which the $1,000 would have been recorded had the correct depreciation entry occurred, in this case, Accumulated Depreciation. \n\n Because the adjustment to retained earnings is due to an income statement amount that was recorded incorrectly, there will also be an income tax effect. The tax effect is shown in the statement of retained earnings in presenting the prior period adjustment. Assuming that Clay Corporation’s income tax rate is 30%, the tax effect of the $1,000 is a $300 (30% × $1,000) reduction in income taxes. The increase in expenses in the amount of $1,000 combined with the $300 decrease in income tax expense results in a net $700 decrease in net income for the prior period. The $700 prior period correction is reported as an adjustment to beginning retained earnings, net of income taxes, as shown in Figure 14.14 . \n\n Generally accepted accounting principles (GAAP), the set of accounting rules that companies are required to follow for financial reporting, requires companies to disclose in the notes to the financial statements the nature of any prior period adjustment and the related impact on the financial statement amounts. \n\n Link to Learning \n\n The correction of errors in financial statements is a complicated situation. Both shareholders and investors tend to view these with deep suspicion. Many believe corporations are attempting to smooth earnings, hide possible problems, or cover up mistakes. The Journal of Accountancy , a periodical published by the AICPA, offers guidance in how to manage this process. Browse the Journal of Accountancy website for articles and cases of prior period adjustment issues. \n\n Concepts In Practice Tune into Financial News Tune into a financial news program like Squawk Box or Mad Money on CNBC or Bloomberg’s . Notice the terminology used to describe the corporations being analyzed. Notice the speed at which topics are discussed. Are these shows for the novice investor? How could this information impact potential investors? \n\n Link to Learning \n\n Log onto the Annual Reports website to access a comprehensive collection of more than 5,000 annual reports produced by publicly-traded companies. The site is a tremendous resource for both school and investment-related research. Reading annual reports provides a different type of insight into corporations. Beyond the financial statements, annual reports give shareholders and the public a glimpse into the operations, mission, and charitable giving of a corporation. \n 14.5 Discuss the Applicability of Earnings per Share as a Method to Measure Performance \n\n Earnings per share (EPS) measures the portion of a corporation’s profit allocated to each outstanding share of common stock. Many financial analysts believe that EPS is the single most important tool in assessing a stock’s market price. A high or increasing earnings per share can drive up a stock price. Conversely, falling earnings per share can lower a stock’s market price. EPS is also a component in calculating the price-to-earnings ratio (the market price of the stock divided by its earnings per share), which many investors find to be a key indicator of the value of a company’s stock. \n\n Concepts In Practice Microsoft Earnings Announcements Exceeds Wall Street Targets While a company’s board of directors makes the final approval of the reports, a key goal of each company is to look favorable to investors while providing financial statements that accurately reflect the financial condition of the company. Each quarter, public companies report EPS through a public announcement as one of the key measures of their profitability. These announcements are highly anticipated by investors and analysts. The suspense is heightened because analysts provide earnings estimates to the public prior to each announcement release. According to Matt Weinberger of Business Insider , the announcement by Microsoft of its first quarter 2018 EPS reported at $0.95 per share, higher than analysts’ estimates of $0.85 per share, caused the value of its stock to rise by more than 3% within hours of the announcement. 17 While revenue was the other key metric in Microsoft ’s earnings announcement, EPS carried more weight in the surge of the company’s market price. 17 Matt Weinberger. “Microsoft’s Cloud Business Is Driving a Revenue Surge That’s Well above Wall Street Targets.” Business Insider. April 26, 2018. https://www.businessinsider.com/microsoft-q3-fy18-earnings-revenue-eps-analysis-2018-4 \n\n Calculating Earnings per Share \n\n Earnings per share is the profit a company earns for each of its outstanding common shares. Both the balance sheet and income statement are needed to calculate EPS. The balance sheet provides details on the preferred dividend rate, the total par value of the preferred stock, and the number of common shares outstanding. The income statement indicates the net income for the period. The formula to calculate basic earnings per share is: \n\n By removing the preferred dividends from net income, the numerator represents the profit available to common shareholders. Because preferred dividends represent the amount of net income to be distributed to preferred shareholders, this portion of the income is obviously not available for common shareholders. While there are a number of variations of measuring a company’s profit used in the financial world, such as NOPAT (net operating profit after taxes) and EBITDA (earnings before interest, taxes, depreciation, and amortization), GAAP requires companies to calculate EPS based on a corporation’s net income, as this amount appears directly on a company’s income statement, which for public companies must be audited. \n\n In the denominator, only common shares are used to determine earnings per share because EPS is a measure of earnings for each common share of stock. The denominator can fluctuate throughout the year as a company issues and buys back shares of its own stock. The weighted average number of shares is used on the denominator because of this fluctuation. To illustrate, assume that a corporation began the year with 600 shares of common stock outstanding and then on April 1 issued 1,000 more shares. During the period January 1 to March 31, the company had the original 600 shares outstanding. Once the new shares were issued, the company had the original 600 plus the new 1,000 shares, for a total of 1,600 shares for each of the next nine months—from April 1 to December 31. To determine the weighted average shares, apply these fractional weights to both of the stock amounts, as shown in Figure 14.15 . \n\n If the shares were not weighted, the calculation would not consider the time period during which the shares were outstanding. \n\n To illustrate how EPS is calculated, assume Sanaron Company earns $50,000 in net income during 2020. During the year, the company also declared a $10,000 dividend on preferred stock and a $14,000 dividend on common stock. The company had 5,000 common shares outstanding the entire year along with 2,000 preferred shares. Sanaron has generated $8 of earnings ($50,000 less the $10,000 of preferred dividends) for each of the 5,000 common shares of stock it has outstanding. \n\n Earnings per share = $50,000 − $10,000 5,000 = $8.00 Earnings per share = $50,000 − $10,000 5,000 = $8.00 \n\n Think It Through Ethical Calculations of Earnings per Share When a company issued new shares of stock and buys other back as treasury stock, EPS can be manipulated because both of these transactions affect the number of shares of stock outstanding. What are ethical considerations involved in calculating EPS? \n\n Measuring Performance with EPS \n\n EPS is a key profitability measure that both current and potential common stockholders monitor. Its importance is accentuated by the fact that GAAP requires public companies to report EPS on the face of a company’s income statement. This is only ratio that requires such prominent reporting. If fact, public companies are required to report two different earnings per share amounts on their income statements—basic and diluted. We’ve illustrated the calculation of basic EPS. Diluted EPS, which is not demonstrated here, involves the consideration of all securities such as stocks and bonds that could potentially dilute, or reduce, the basic EPS. \n\n Link to Learning \n\n Where can you find EPS information on public companies? Check out the Yahoo Finance website and search for EPS data for your favorite corporation. \n\n Common stock shares are normally purchased by investors to generate income through dividends or to sell at a profit in the future. Investors realize that inadequate EPS can result in poor or inconsistent dividend payments and fluctuating stock prices. As such, companies seek to produce EPS amounts that rise each period. However, an increase in EPS may not always reflect favorable performance, as there are multiple reasons that EPS may increase. One way EPS can increase is because of increased net income. On the other hand, it can also increase when a company buys back its own shares of stock. For example, assume that Ranadune Enterprises generated net income of $15,000 in 2020. In addition, 20,000 shares of common stock and no preferred stock were outstanding throughout 2020. On January 1, 2020, the company buys back 2,500 shares of its common stock and holds them as treasury shares. Net income for 2020 stayed static at $15,000. Just before the repurchasing of the stock, the company’s EPS is $0.75 per share: \n\n Earnings per share = $15,000 20,000 shares = $0.75 per share Earnings per share = $15,000 20,000 shares = $0.75 per share \n\n The purchase of treasury stock in 2020 reduces the common shares outstanding to 17,500 because treasury shares are considered issued but not outstanding (20,000 − 2,500). EPS for 2020 is now $0.86 per share even though earnings remains the same. \n\n Earnings per share = $15,000 17,500 shares = $0.86 per share Earnings per share = $15,000 17,500 shares = $0.86 per share \n\n This increase in EPS occurred because the net income is now spread over fewer shares of stock. Similarly, EPS can decline even when a company’s net income increases if the number of shares increases at a higher degree than net income. Unfortunately, managers understand how the number of shares outstanding can affect EPS and are often in position to manipulate EPS by creating transactions that target a desired EPS number. \n\n Ethical Considerations Stock Buybacks Drive Up Earnings per Share: Ethical? Public companies can increase their earnings per share by buying their own stock in the open market. The increase in earnings per share results because the number of shares is reduced by the purchase even though the earnings remain the same. With fewer shares and the same amount of earnings, the earnings per share increases without any change in overall profitability or operational efficiency. A Market Watch article attributing Goldman Sachs states, “S&P 500 companies will spend about $780 billion on share buybacks in 2017, marking a 30% rise from 2016.” 18 An article in Forbes provides some perspective by pointing out that buying back shares was legalized in 1982, but for the majority of the twentieth century, corporate buybacks of shares was considered illegal because “they were thought to be a form of stock market manipulation. . . . Buying back company stock can inflate a company’s share price and boost its earnings per share—metrics that often guide lucrative executive bonuses.” 19 Is a corporation buying back its shares an ethical way in which to raise or maintain the price of a company’s shares? 18 C. Linnane and T. Kilgore. “Share Buybacks Will Rise 30% to $780 Billion Next Year, says Goldman Sachs.” Market Watch. November 22, 2016 https://www.marketwatch.com/story/share-buybacks-will-return-with-a-vengeance-next-year-2016-11-21. 19 Arne Alsin. “The Ugly Truth Behind Stock Buybacks.” Forbes . Feb. 28, 2017. https://www.forbes.com/sites/aalsin/2017/02/28/shareholders-should-be-required-to-vote-on-stock-buybacks/#69b300816b1e \n\n Earnings per share is interpreted differently by different analysts. Some financial experts favor companies with higher EPS values. The reasoning is that a higher EPS is a reflection of strong earnings and therefore a good investment prospect. A more meaningful analysis occurs when EPS is tracked over a number of years, such as when presented in the comparative income statements for Cracker Barrel Old Country Store, Inc. ’s respective year ends in 2017, 2016, and 2015 shown in Figure 14.16 . 20 Cracker Barrel ’s basic EPS is labeled as “net income per share: basic.” 20 Cracker Barrel. Cracker Barrel Old Country Store 2017 Annual Report. September 22, 2017. http://investor.crackerbarrel.com/static-files/c05f90b8-1214-4f50-8508-d9a70301f51f \n\n Most analysts believe that a consistent improvement in EPS year after year is the indication of continuous improvement in the earning power of a company. This is what is seen in Cracker Barrel ’s EPS amounts over each of the three years reported, moving from $6.85 to $7.91 to $8.40. However, it is important to remember that EPS is calculated on historical data, which is not always predictive of the future. In addition, when EPS is used to compare different companies, significant differences may exist. If companies are in the same industry, that comparison may be more valuable than if they are in different industries. Basically, EPS should be a tool used in decision-making, utilized alongside other analytic tools. \n\n Your Turn Would You Have Invested? What if, in 1997, you invested $5,000 in Amazon ? Today, your investment would be worth nearly $1 million. Potential investors viewing Amazon ’s income statement in 1997 would have seen an EPS of a negative $0.11. In other words, Amazon lost $0.11 for each share of common stock outstanding. Would you have invested? \n\n Solution \n\n Answers will vary. A strong response would include the idea that a negative or small EPS reflects upon the past historical operations of a company. EPS does not predict the future. Investors in 1997 looked beyond Amazon’s profitability and saw its business model having strong future potential. \n\n Think It Through Using Earnings per Share in Decision-Making As a valued employee, you have been awarded 10 shares of the company’s stock. Congratulations! How could you use earnings per share to help you decide whether to hold on to the stock or keep it for the future? "}}},{"rowIdx":92,"cells":{"bname":{"kind":"string","value":"introduction_to_sociology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":"Learning Objectives 14.1 What Is Marriage? What Is a Family? \n\n Describe society’s current understanding of family \n\n Recognize changes in marriage and family patterns \n\n Differentiate between lines of decent and residence \n\n 14.2 Variations in Family Life \n\n Recognize variations in family life \n\n Understand the prevalence of single parents, cohabitation, same-sex couples, and unmarried individuals \n\n Discuss the social impact of changing family structures \n\n 14.3 Challenges Families Face \n\n Understand the social and interpersonal impact of divorce \n\n Describe the social and interpersonal impact of family abuse \n\n Introduction to Marriage and Family \n\n Christina and James met in college and have been dating for more than five years. For the past two years, they have been living together in a condo they purchased jointly. While Christina and James were confident in their decision to enter into a commitment like a 20-year mortgage, they are unsure if they want to enter into marriage . The couple had many discussions about marriage and decided that it just didn’t seem necessary. Wasn’t it only a piece of paper? And didn’t half of all marriages end in divorce? \n\n Neither Christina nor James had seen much success with marriage while growing up. Christina was raised by a single mother. Her parents never married, and her father has had little contact with the family since she was a toddler. Christina and her mother lived with her maternal grandmother, who often served as a surrogate parent. James grew up in a two-parent household until age seven, when his parents divorced. He lived with his mother for a few years, and then later with his mother and her boyfriend until he left for college. James remained close with his father who remarried and had a baby with his new wife. \n\n Recently, Christina and James have been thinking about having children and the subject of marriage has resurfaced. Christina likes the idea of her children growing up in a traditional family, while James is concerned about possible marital problems down the road and negative consequences for the children should that occur. When they shared these concerns with their parents, James’s mom was adamant that the couple should get married. Despite having been divorced and having a live-in boyfriend of 15 years, she believes that children are better off when their parents are married. Christina’s mom believes that the couple should do whatever they want but adds that it would “be nice” if they wed. Christina and James’s friends told them, married or not married, they would still be a family. \n\n Christina and James’s scenario may be complicated, but it is representative of the lives of many young couples today, particularly those in urban areas (Useem 2007). The U.S. Census Bureau reports that the number of unmarried couples has grown from fewer than one million in the 1970s to 6.4 million in 2008. Cohabitating, but unwed, couples account for 10 percent of all opposite-sex couples in the United States (U.S. Census Bureau 2008). Some may never choose to wed (Jayson 2008). With fewer couples marrying, the traditional American family structure is becoming less common. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":0,"ans_text":"how a given society sanctions the relationships of people who are connected through blood, marriage, or adoption"},"bloom":null,"hl_context":"The question of what constitutes a family is a prime area of debate in family sociology , as well as in politics and religion . Social conservatives tend to define the family in terms of structure with each family member filling a certain role ( like father , mother , or child ) . <hl> Sociologists , on the other hand , tend to define family more in terms of the manner in which members relate to one another than on a strict configuration of status roles . <hl> <hl> Here , we ’ ll define family as a socially recognized group ( usually joined by blood , marriage , or adoption ) that forms an emotional connection and serves as an economic unit of society . <hl> Sociologists identify different types of families based on how one enters into them . A family of orientation refers to the family into which a person is born . A family of procreation describes one that is formed through marriage . These distinctions have cultural significance related to issues of lineage .","hl_sentences":"Sociologists , on the other hand , tend to define family more in terms of the manner in which members relate to one another than on a strict configuration of status roles . Here , we ’ ll define family as a socially recognized group ( usually joined by blood , marriage , or adoption ) that forms an emotional connection and serves as an economic unit of society .","question":{"cloze_format":"Sociologists tend to define family in terms of ___ .","normal_format":"In terms of what sociologists tend to define family?","question_choices":["how a given society sanctions the relationships of people who are connected through blood, marriage, or adoption","the connection of bloodlines","the status roles that exist in a family structure","how closely members adhere to social norms"],"question_id":"fs-id2746090","question_text":"Sociologists tend to define family in terms of"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"at least as close"},"bloom":"1","hl_context":"Family is , indeed , a subjective concept , but it is a fairly objective fact that family ( whatever one ’ s concept of it may be ) is very important to Americans . In a 2010 survey by Pew Research Center in Washington , D . C . , 76 percent of adults surveyed stated that family is “ the most important ” element of their life — just one percent said it was “ not important ” ( Pew Research Center 2010 ) . It is also very important to society . President Ronald Regan notably stated , “ The family has always been the cornerstone of American society . Our families nurture , preserve , and pass on to each succeeding generation the values we share and cherish , values that are the foundation of our freedoms ” ( Lee 2009 ) . <hl> While the design of the family may have changed in recent years , the fundamentals of emotional closeness and support are still present . <hl> <hl> Most responders to the Pew survey stated that their family today is at least as close ( 45 percent ) or closer ( 40 percent ) than the family with which they grew up ( Pew Research Center 2010 ) . <hl>","hl_sentences":"While the design of the family may have changed in recent years , the fundamentals of emotional closeness and support are still present . Most responders to the Pew survey stated that their family today is at least as close ( 45 percent ) or closer ( 40 percent ) than the family with which they grew up ( Pew Research Center 2010 ) .","question":{"cloze_format":"Research suggests that people generally feel that their current family is _______ than the family they grew up with.","normal_format":"Research suggests that people generally feel that their current family is which of the following in comparison to the family they grew up with?","question_choices":["less close","more close","at least as close","none of the above"],"question_id":"fs-id2791962","question_text":"Research suggests that people generally feel that their current family is _______ than the family they grew up with."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"polyandry"},"bloom":"1","hl_context":"One Partner or Many ? Americans typically equate marriage with monogamy , when someone is married to only one person at a time . In many countries and cultures around the world , however , having one spouse is not the only form of marriage . In a majority of cultures ( 78 percent ) , polygamy , or being married to more than one person at a time , is accepted ( Murdock 1967 ) , with most polygamous societies existing in northern Africa and east Asia ( Altman and Ginat 1996 ) . Instances of polygamy are almost exclusively in the form of polygyny . Polygyny refers to a man being married to more than one woman at the same time . <hl> The reverse , when a woman is married to more than one man at the same time , is called polyandry . <hl> It is far less common and only occurs in about one percent of the world ’ s cultures ( Altman and Ginat 1996 ) . The reasons for the overwhelming prevalence of polygamous societies are varied but they often include issues of population growth , religious ideologies , and social status .","hl_sentences":"The reverse , when a woman is married to more than one man at the same time , is called polyandry .","question":{"cloze_format":"A woman being married to two men would be an example of ___.","normal_format":"A woman being married to two men would be an example of what?","question_choices":["monogamy","polygyny","polyandry","cohabitation"],"question_id":"fs-id3633493","question_text":"A woman being married to two men would be an example of:"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"patrilineal"},"bloom":"1","hl_context":"<hl> There are three types of unilateral descent : patrilineal , which follows the father ’ s line only ; matrilineal , which follows the mother ’ s side only ; and ambilineal , which follows either the father ’ s only or the mother ’ s side only , depending on the situation . <hl> In partrilineal societies , such as those in rural China and India , only males carry on the family surname . This gives males the prestige of permanent family membership while females are seen as only temporary members ( Harrell 2001 ) . American society assumes some aspects of partrilineal decent . For instance , most children assume their father ’ s last name even if the mother retains her birth name . In matrilineal societies , inheritance and family ties are traced to women . Matrilineal descent is common in Native American societies , notably the Crow and Cherokee tribes . In these societies , children are seen as belonging to the women and , therefore , one ’ s kinship is traced to one ’ s mother , grandmother , great grandmother , and so on ( Mails 1996 ) . In ambilineal societies , which are most common in Southeast Asian countries , parents may choose to associate their children with the kinship of either the mother or the father . This choice maybe based on the desire to follow stronger or more prestigious kinship lines or on cultural customs such as men following their father ’ s side and women following their mother ’ s side ( Lambert 2009 ) . Tracing one ’ s line of descent to one parent rather than the other can be relevant to the issue of residence . In many cultures , newly married couples move in with , or near to , family members . In a patrilocal residence system it is customary for the wife to live with ( or near ) her husband ’ s blood relatives ( or family or orientation ) . Patrilocal systems can be traced back thousands of years . In a DNA analysis of 4,600- year-old bones found in Germany , scientists found indicators of patrilocal living arrangements ( Haak et al 2008 ) . Patrilocal residence is thought to be disadvantageous to women because it makes them outsiders in the home and community ; it also keeps them disconnected from their own blood relatives . In China , where patrilocal and patrilineal customs are common , the written symbols for maternal grandmother ( wáipá ) are separately translated to mean “ outsider ” and “ women ” ( Cohen 2011 ) . Similarly , in matrilocal residence systems , where it is customary for the husband to live with his wife ’ s blood relatives ( or her family of orientation ) , the husband can feel disconnected and can be labeled as an outsider . The Minangkabau people , a matrilocal society that is indigenous to the highlands of West Sumatra in Indonesia , believe that home is the place of women and they give men little power in issues relating to the home or family ( Joseph and Najmabadi 2003 ) . Most societies that use patrilocal and patrilineal systems are patriarchal , but very few societies that use matrilocal and matrilineal systems are matriarchal , as family life is often considered an important part of the culture for women , regardless of their power relative to men . Stages of Family Life","hl_sentences":"There are three types of unilateral descent : patrilineal , which follows the father ’ s line only ; matrilineal , which follows the mother ’ s side only ; and ambilineal , which follows either the father ’ s only or the mother ’ s side only , depending on the situation .","question":{"cloze_format":"A child who associates his line of descent with his father’s side only is part of a _____ society.","normal_format":"A child who associates his line of descent with his father’s side only is part of which society?","question_choices":["matrilocal","bilateral","matrilineal","patrilineal"],"question_id":"fs-id1373905","question_text":"A child who associates his line of descent with his father’s side only is part of a _____ society."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"It is too narrowly focused on a sequence of stages."},"bloom":"1","hl_context":"<hl> As early “ stage ” theories have been criticized for generalizing family life and not accounting for differences in gender , ethnicity , culture , and lifestyle , less rigid models of the family life cycle have been developed . <hl> One example is the family life course , which recognizes the events that occur in the lives of families but views them as parting terms of a fluid course rather than in consecutive stages ( Strong and DeVault 1992 ) . This type of model accounts for changes in family development , such as the fact that in today ’ s society , childbearing does not always occur with marriage . It also sheds light on other shifts in the way family life is practiced . Society ’ s modern understanding of family rejects rigid “ stage ” theories and is more accepting of new , fluid models .","hl_sentences":"As early “ stage ” theories have been criticized for generalizing family life and not accounting for differences in gender , ethnicity , culture , and lifestyle , less rigid models of the family life cycle have been developed .","question":{"cloze_format":"A criticism of the family life cycle model is that ___.","normal_format":"Which of the following is a criticism of the family life cycle model?","question_choices":["It is too broad and accounts for too many aspects of family.","It is too narrowly focused on a sequence of stages.","It does not serve a practical purpose for studying family behavior.","It is not based on comprehensive research."],"question_id":"fs-id3577740","question_text":"Which of the following is a criticism of the family life cycle model?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"two-parent households"},"bloom":null,"hl_context":"<hl> Stepparents are an additional family element in two-parent homes . <hl> Among children living in two-parent households , 9 percent live with a biological or adoptive parent and a stepparent . The majority ( 70 percent ) of those children live with their biological mother and a stepfather . Family structure has been shown to vary with the age of the child . Older children ( ages 15 – 17 ) are less likely to live with two parents than adolescent children ( ages 6 – 14 ) or young children ( ages 0 – 5 ) . Older children who do live with two parents are also more likely to live with stepparents ( U . S . Census 2011 ) . The combination of husband , wife , and children that 99.8 percent of Americans believes constitutes a family is not representative of 99.8 percent of U . S . families . <hl> According to 2010 census data , only 66 percent of children under age 17 live in a household with two married parents . <hl> This is a decrease from 77 percent in 1980 ( U . S . Census 2011 ) . This two-parent family structure is known as a nuclear family , referring to married parents and children as the nucleus , or core , of the group . Recent years have seen a rise in variations of the nuclear family with the parents not being married . Three percent of children live with two cohabiting parents ( U . S . Census 2011 ) . Single Parents","hl_sentences":"Stepparents are an additional family element in two-parent homes . According to 2010 census data , only 66 percent of children under age 17 live in a household with two married parents .","question":{"cloze_format":"The majority of American children live in ___ .","normal_format":"Where do the majority of children in America live in?","question_choices":["two-parent households","one-parent households","no-parent households","multigenerational households"],"question_id":"fs-id3072661","question_text":"The majority of American children live in:"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"one divorced parent; one unwed parent"},"bloom":null,"hl_context":"Changes in the traditional family structure raise questions about how such societal shifts affect children . U . S . Census statistics have long shown that children living in homes with both parents grow up with more financial and educational advantages than children who are raised in single-parent homes ( U . S . Census 1997 ) . Parental marital status seems to be a significant indicator of advancement in a child ’ s life . <hl> Children living with a divorced parent typically have more advantages than children living with a parent who never married ; this is particularly true of children who live with divorced fathers . <hl> This correlates with the statistic that never-married parents are typically younger , have fewer years of schooling , and have lower incomes ( U . S . Census 1997 ) . Six in ten children living with only their mother live near or below the poverty level . Of those being raised by single mothers , 69 percent live in or near poverty compared to 45 percent for divorced mothers ( U . S . Census 1997 ) . Though other factors such as age and education play a role in these differences , it can be inferred that marriage between parents is generally beneficial for children .","hl_sentences":"Children living with a divorced parent typically have more advantages than children living with a parent who never married ; this is particularly true of children who live with divorced fathers .","question":{"cloze_format":"According to the study cited from the U.S. Census Bureau, children who live with ______ grow up with more advantages than children who live with ______.","normal_format":"According to the study cited from the U.S. Census Bureau, children who live with what grow up with more advantages than children who live with what?","question_choices":["one unwed parent; one divorced parent","one divorced parent; two married parents","one grandparent; two married parents","one divorced parent; one unwed parent"],"question_id":"fs-id2011822","question_text":"According to the study cited from the U.S. Census Bureau, children who live with ______ grow up with more advantages than children who live with ______."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"slightly less likely than"},"bloom":null,"hl_context":"While couples may use this time to “ work out the kinks ” of a relationship before they wed , the most recent research has found that cohabitation has little effect on the success of a marriage . <hl> In fact , those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years ( Jayson 2010 ) . <hl> Cohabitation may contribute to the increase in the number of men and women who delay marriage . The median age for marriage is the highest it has ever been since the U . S . Census kept records — age 26 for women and age 28 for men ( U . S . Census 2010 ) .","hl_sentences":"In fact , those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years ( Jayson 2010 ) .","question":{"cloze_format":"Couples who cohabitate before marriage are ______ couples who did not cohabitate before marriage to be married at least 10 years.","normal_format":"Which of the following are likely for couples who cohabitate before marriage compared to couples who did not cohabitate before marriage to be married at least 10 years?","question_choices":["far more likely than","far less likely than","slightly less likely than","equally as likely as"],"question_id":"fs-id2729111","question_text":"Couples who cohabitate before marriage are ______ couples who did not cohabitate before marriage to be married at least 10 years."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"1"},"bloom":null,"hl_context":"The number of same-sex couples has grown significantly in the past decade . The U . S . Census Bureau reported 594,000 same-sex couple households in the United States , a 50 percent increase from 2000 . This increase is a result of more coupling , the growing social acceptance of homosexuality , and a subsequent increase in willingness to report it . <hl> Nationally , same-sex couple households make up 1 percent of the population , ranging from as little as 0.29 percent in Wyoming to 4.01 percent in the District of Columbia ( U . S . Census 2011 ) . <hl> Legal recognition of same-sex couples as spouses is different in each state , as only six states and the District of Columbia have legalized same-sex marriage . The 2010 U . S . Census , however , allowed same-sex couples to report as spouses regardless of whether their state legally recognizes their relationship . Nationally , 25 percent of all same-sex households reported that they were spouses . In states where same-sex marriages are performed , nearly half ( 42.4 percent ) of same-sex couple households were reported as spouses .","hl_sentences":"Nationally , same-sex couple households make up 1 percent of the population , ranging from as little as 0.29 percent in Wyoming to 4.01 percent in the District of Columbia ( U . S . Census 2011 ) .","question":{"cloze_format":"Same-sex couple households account for _____ percent of American households.","normal_format":"What percentage of American households are same-sex couple households?","question_choices":["1","10","15","30"],"question_id":"fs-id3647930","question_text":"Same-sex couple households account for _____ percent of American households."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"increased for both men and women"},"bloom":null,"hl_context":"While couples may use this time to “ work out the kinks ” of a relationship before they wed , the most recent research has found that cohabitation has little effect on the success of a marriage . In fact , those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years ( Jayson 2010 ) . Cohabitation may contribute to the increase in the number of men and women who delay marriage . <hl> The median age for marriage is the highest it has ever been since the U . S . Census kept records — age 26 for women and age 28 for men ( U . S . Census 2010 ) . <hl>","hl_sentences":"The median age for marriage is the highest it has ever been since the U . S . Census kept records — age 26 for women and age 28 for men ( U . S . Census 2010 ) .","question":{"cloze_format":"The median age of first marriage has ______ in the last 50 years.","normal_format":"Which of the following is correct about the median age of first marriage in the last 50 years?","question_choices":["increased for men but not women","decreased for men but not women","increased for both men and women","decreased for both men and women"],"question_id":"fs-id1551347","question_text":"The median age of first marriage has ______ in the last 50 years."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"steadily declining"},"bloom":null,"hl_context":"Divorce , while fairly common and accepted in modern American society , was once a word that would only be whispered and was accompanied by gestures of disapproval . In 1960 , divorce was generally uncommon , affecting only 9.1 out of every 1,000 married persons . That number more than doubled ( to 20.3 ) by 1975 and peaked in 1980 at 22.6 ( Popenoe 2007 ) . Over the last quarter century , divorce rates have dropped steadily and are now similar to those in 1970 . <hl> The dramatic increase in divorce rates after the 1960s has been associated with the liberalization of divorce laws and the shift in societal make up due to women increasingly entering the workforce ( Michael 1978 ) . <hl> The decrease in divorce rates can be attributed to two probable factors : an increase in the age at which people get married , and an increased level of education among those who marry — both of which have been found to promote greater marital stability .","hl_sentences":"The dramatic increase in divorce rates after the 1960s has been associated with the liberalization of divorce laws and the shift in societal make up due to women increasingly entering the workforce ( Michael 1978 ) .","question":{"cloze_format":"Current divorce rates are ___ .","normal_format":"What are the current divorce rates?","question_choices":["at an all-time high","at an all-time low","steadily increasing","steadily declining"],"question_id":"fs-id752454","question_text":"Current divorce rates are:"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"more likely"},"bloom":null,"hl_context":"Divorce is thought to have a cyclical pattern . <hl> Children of divorced parents are 40 percent more likely to divorce than children of married parents . <hl> And when we consider children whose parents divorced and then remarried , the likelihood of their own divorce rises to 91 percent ( Wolfinger 2005 ) . This might result from being socialized to a mindset that a broken marriage can be replaced rather than repaired ( Wolfinger 2005 ) . That sentiment is also reflected in the finding that when both partners of a married couple have been previously divorced , their marriage is 90 percent more likely to end in divorce ( Wolfinger 2005 ) .","hl_sentences":"Children of divorced parents are 40 percent more likely to divorce than children of married parents .","question":{"cloze_format":"Children of divorced parents are _______ to divorce in their own marriage than children of parents who stayed married.","normal_format":"Children of divorced parents are how likely to divorce in their own marriage than children of parents who stayed married?","question_choices":["more likely","less likely","equally likely"],"question_id":"fs-id820582","question_text":"Children of divorced parents are _______ to divorce in their own marriage than children of parents who stayed married."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"high-conflict"},"bloom":"1","hl_context":"Divorce and remarriage can been stressful on partners and children alike . Divorce is often justified by the notion that children are better off in a divorced family than in a family with parents who do not get along . However , long-term studies determine that to be generally untrue . Research suggests that while marital conflict does not provide an ideal childrearing environment , going through a divorce can be damaging . Children are often confused and frightened by the threat to their family security . They may feel responsible for the divorce and attempt to bring their parents back together , often by sacrificing their own well-being ( Amato 2000 ) . <hl> Only in high-conflict homes do children benefit from divorce and the subsequent decrease in conflict . <hl> The majority of divorces come out of lower-conflict homes , and children from those homes are more negatively impacted by the stress of the divorce than the stress of unhappiness in the marriage ( Amato 2000 ) . Studies also suggest that stress levels for children are not improved when a child acquires a stepfamily through marriage . Although there may be increased economic stability , stepfamilies typically have a high level of interpersonal conflict ( McLanahan and Sandefur 1994 ) .","hl_sentences":"Only in high-conflict homes do children benefit from divorce and the subsequent decrease in conflict .","question":{"cloze_format":"In general, children in ______ households benefit from divorce.","normal_format":"In general, children in which households benefit from divorce?","question_choices":["stepfamily","multigenerational","high-conflict","low-conflict"],"question_id":"fs-id3070266","question_text":"In general, children in ______ households benefit from divorce."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"Nearly half of instances of IPV involve drugs or alcohol."},"bloom":"1","hl_context":"Domestic violence is a significant social problem in the United States . It is often characterized as violence between household or family members , specifically spouses . <hl> To include unmarried , cohabitating , and same-sex couples , family sociologists have created the term intimate partner violence ( IPV ) . <hl> Women are the primary victims of intimate partner violence . <hl> It is estimated that 1 in 4 women has experienced some form of IPV in her lifetime ( compared to 1 in 7 men ) ( Catalano 2007 ) . <hl> <hl> IPV may include physical violence , such as punching , kicking , or other methods of inflicting physical pain ; sexual violence , such as rape or other forced sexual acts ; threats and intimidation that imply either physical or sexual abuse ; and emotional abuse , such as harming another ’ s sense of self-worth through words or controlling another ’ s behavior . <hl> IPV often starts as emotional abuse and then escalates to other forms or combinations of abuse ( Centers for Disease Control 2012 ) . <hl> In 2010 , of IPV acts that involved physical actions against women , 57 percent involved physical violence only ; 9 percent involved rape and physical violence ; 14 percent involved physical violence and stalking ; 12 percent involved rape , physical violence , and stalking ; and 4 percent involved rape only ( CDC 2011 ) . <hl> This is vastly different than IPV abuse patterns for men , which show that nearly all ( 92 percent ) physical acts of IVP take the form of physical violence and fewer than one percent involve rape alone or in combination ( Catalano 2007 ) . <hl> IPV affects women at greater rates than men because women often take the passive role in relationships and may become emotionally dependent on their partner . <hl> Perpetrators of IPV work to establish and maintain such dependence in order to hold power and control over their victims , making them feel stupid , crazy , or ugly — in some way worthless .","hl_sentences":"To include unmarried , cohabitating , and same-sex couples , family sociologists have created the term intimate partner violence ( IPV ) . It is estimated that 1 in 4 women has experienced some form of IPV in her lifetime ( compared to 1 in 7 men ) ( Catalano 2007 ) . IPV may include physical violence , such as punching , kicking , or other methods of inflicting physical pain ; sexual violence , such as rape or other forced sexual acts ; threats and intimidation that imply either physical or sexual abuse ; and emotional abuse , such as harming another ’ s sense of self-worth through words or controlling another ’ s behavior . In 2010 , of IPV acts that involved physical actions against women , 57 percent involved physical violence only ; 9 percent involved rape and physical violence ; 14 percent involved physical violence and stalking ; 12 percent involved rape , physical violence , and stalking ; and 4 percent involved rape only ( CDC 2011 ) . IPV affects women at greater rates than men because women often take the passive role in relationships and may become emotionally dependent on their partner .","question":{"cloze_format":"A true statement of intimate partner violence (IPV) is that ___ .","normal_format":"Which of the following is true of intimate partner violence (IPV)?","question_choices":["IPV victims are more frequently men than women.","One in ten women is a victim of IPV.","Nearly half of instances of IPV involve drugs or alcohol.","Rape is the most common form of IPV."],"question_id":"fs-id1635170","question_text":"Which of the following is true of intimate partner violence (IPV)?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"Neglect"},"bloom":"1","hl_context":"Drug and alcohol use is also a known contributor to child abuse . <hl> Children raised by substance abusers have a risk of physical abuse three times greater than other kids , and neglect is four times as prevalent in these families ( Child Welfare Information Gateway 2011 ) . <hl> Other risk factors include social isolation , depression , low parental education , and a history of being mistreated as a child . Approximately 30 percent of abused children will later abuse their own children ( Child Welfare Information Gateway 2006 ) . <hl> Child abuse may come in several forms , the most common being neglect ( 78.3 percent ) , followed by physical abuse ( 10.8 percent ) , sexual abuse ( 7.6 percent ) , psychological maltreatment ( 7.6 percent ) , and medical neglect ( 2.4 percent ) ( Child Help 2011 ) . <hl> Some children suffer from a combination of these forms of abuse . The majority (8 1.2 percent ) of perpetrators are parents ; 6.2 percent are other relatives .","hl_sentences":"Children raised by substance abusers have a risk of physical abuse three times greater than other kids , and neglect is four times as prevalent in these families ( Child Welfare Information Gateway 2011 ) . Child abuse may come in several forms , the most common being neglect ( 78.3 percent ) , followed by physical abuse ( 10.8 percent ) , sexual abuse ( 7.6 percent ) , psychological maltreatment ( 7.6 percent ) , and medical neglect ( 2.4 percent ) ( Child Help 2011 ) .","question":{"cloze_format":"The type of child abuse that is most prevalent in the United States is ___ .","normal_format":"Which type of child abuse is most prevalent in the United States?","question_choices":["Physical abuse","Neglect","Shaken-baby syndrome","Verbal mistreatment"],"question_id":"fs-id2313877","question_text":"Which type of child abuse is most prevalent in the United States?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"how a given society sanctions the relationships of people who are connected through blood, marriage, or adoption\"\n },\n \"bloom\": null,\n \"hl_context\": \"The question of what constitutes a family is a prime area of debate in family sociology , as well as in politics and religion . Social conservatives tend to define the family in terms of structure with each family member filling a certain role ( like father , mother , or child ) . <hl> Sociologists , on the other hand , tend to define family more in terms of the manner in which members relate to one another than on a strict configuration of status roles . <hl> <hl> Here , we ’ ll define family as a socially recognized group ( usually joined by blood , marriage , or adoption ) that forms an emotional connection and serves as an economic unit of society . <hl> Sociologists identify different types of families based on how one enters into them . A family of orientation refers to the family into which a person is born . A family of procreation describes one that is formed through marriage . These distinctions have cultural significance related to issues of lineage .\",\n \"hl_sentences\": \"Sociologists , on the other hand , tend to define family more in terms of the manner in which members relate to one another than on a strict configuration of status roles . Here , we ’ ll define family as a socially recognized group ( usually joined by blood , marriage , or adoption ) that forms an emotional connection and serves as an economic unit of society .\",\n \"question\": {\n \"cloze_format\": \"Sociologists tend to define family in terms of ___ .\",\n \"normal_format\": \"In terms of what sociologists tend to define family?\",\n \"question_choices\": [\n \"how a given society sanctions the relationships of people who are connected through blood, marriage, or adoption\",\n \"the connection of bloodlines\",\n \"the status roles that exist in a family structure\",\n \"how closely members adhere to social norms\"\n ],\n \"question_id\": \"fs-id2746090\",\n \"question_text\": \"Sociologists tend to define family in terms of\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"at least as close\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Family is , indeed , a subjective concept , but it is a fairly objective fact that family ( whatever one ’ s concept of it may be ) is very important to Americans . In a 2010 survey by Pew Research Center in Washington , D . C . , 76 percent of adults surveyed stated that family is “ the most important ” element of their life — just one percent said it was “ not important ” ( Pew Research Center 2010 ) . It is also very important to society . President Ronald Regan notably stated , “ The family has always been the cornerstone of American society . Our families nurture , preserve , and pass on to each succeeding generation the values we share and cherish , values that are the foundation of our freedoms ” ( Lee 2009 ) . <hl> While the design of the family may have changed in recent years , the fundamentals of emotional closeness and support are still present . <hl> <hl> Most responders to the Pew survey stated that their family today is at least as close ( 45 percent ) or closer ( 40 percent ) than the family with which they grew up ( Pew Research Center 2010 ) . <hl>\",\n \"hl_sentences\": \"While the design of the family may have changed in recent years , the fundamentals of emotional closeness and support are still present . Most responders to the Pew survey stated that their family today is at least as close ( 45 percent ) or closer ( 40 percent ) than the family with which they grew up ( Pew Research Center 2010 ) .\",\n \"question\": {\n \"cloze_format\": \"Research suggests that people generally feel that their current family is _______ than the family they grew up with.\",\n \"normal_format\": \"Research suggests that people generally feel that their current family is which of the following in comparison to the family they grew up with?\",\n \"question_choices\": [\n \"less close\",\n \"more close\",\n \"at least as close\",\n \"none of the above\"\n ],\n \"question_id\": \"fs-id2791962\",\n \"question_text\": \"Research suggests that people generally feel that their current family is _______ than the family they grew up with.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"polyandry\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"One Partner or Many ? Americans typically equate marriage with monogamy , when someone is married to only one person at a time . In many countries and cultures around the world , however , having one spouse is not the only form of marriage . In a majority of cultures ( 78 percent ) , polygamy , or being married to more than one person at a time , is accepted ( Murdock 1967 ) , with most polygamous societies existing in northern Africa and east Asia ( Altman and Ginat 1996 ) . Instances of polygamy are almost exclusively in the form of polygyny . Polygyny refers to a man being married to more than one woman at the same time . <hl> The reverse , when a woman is married to more than one man at the same time , is called polyandry . <hl> It is far less common and only occurs in about one percent of the world ’ s cultures ( Altman and Ginat 1996 ) . The reasons for the overwhelming prevalence of polygamous societies are varied but they often include issues of population growth , religious ideologies , and social status .\",\n \"hl_sentences\": \"The reverse , when a woman is married to more than one man at the same time , is called polyandry .\",\n \"question\": {\n \"cloze_format\": \"A woman being married to two men would be an example of ___.\",\n \"normal_format\": \"A woman being married to two men would be an example of what?\",\n \"question_choices\": [\n \"monogamy\",\n \"polygyny\",\n \"polyandry\",\n \"cohabitation\"\n ],\n \"question_id\": \"fs-id3633493\",\n \"question_text\": \"A woman being married to two men would be an example of:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"patrilineal\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> There are three types of unilateral descent : patrilineal , which follows the father ’ s line only ; matrilineal , which follows the mother ’ s side only ; and ambilineal , which follows either the father ’ s only or the mother ’ s side only , depending on the situation . <hl> In partrilineal societies , such as those in rural China and India , only males carry on the family surname . This gives males the prestige of permanent family membership while females are seen as only temporary members ( Harrell 2001 ) . American society assumes some aspects of partrilineal decent . For instance , most children assume their father ’ s last name even if the mother retains her birth name . In matrilineal societies , inheritance and family ties are traced to women . Matrilineal descent is common in Native American societies , notably the Crow and Cherokee tribes . In these societies , children are seen as belonging to the women and , therefore , one ’ s kinship is traced to one ’ s mother , grandmother , great grandmother , and so on ( Mails 1996 ) . In ambilineal societies , which are most common in Southeast Asian countries , parents may choose to associate their children with the kinship of either the mother or the father . This choice maybe based on the desire to follow stronger or more prestigious kinship lines or on cultural customs such as men following their father ’ s side and women following their mother ’ s side ( Lambert 2009 ) . Tracing one ’ s line of descent to one parent rather than the other can be relevant to the issue of residence . In many cultures , newly married couples move in with , or near to , family members . In a patrilocal residence system it is customary for the wife to live with ( or near ) her husband ’ s blood relatives ( or family or orientation ) . Patrilocal systems can be traced back thousands of years . In a DNA analysis of 4,600- year-old bones found in Germany , scientists found indicators of patrilocal living arrangements ( Haak et al 2008 ) . Patrilocal residence is thought to be disadvantageous to women because it makes them outsiders in the home and community ; it also keeps them disconnected from their own blood relatives . In China , where patrilocal and patrilineal customs are common , the written symbols for maternal grandmother ( wáipá ) are separately translated to mean “ outsider ” and “ women ” ( Cohen 2011 ) . Similarly , in matrilocal residence systems , where it is customary for the husband to live with his wife ’ s blood relatives ( or her family of orientation ) , the husband can feel disconnected and can be labeled as an outsider . The Minangkabau people , a matrilocal society that is indigenous to the highlands of West Sumatra in Indonesia , believe that home is the place of women and they give men little power in issues relating to the home or family ( Joseph and Najmabadi 2003 ) . Most societies that use patrilocal and patrilineal systems are patriarchal , but very few societies that use matrilocal and matrilineal systems are matriarchal , as family life is often considered an important part of the culture for women , regardless of their power relative to men . Stages of Family Life\",\n \"hl_sentences\": \"There are three types of unilateral descent : patrilineal , which follows the father ’ s line only ; matrilineal , which follows the mother ’ s side only ; and ambilineal , which follows either the father ’ s only or the mother ’ s side only , depending on the situation .\",\n \"question\": {\n \"cloze_format\": \"A child who associates his line of descent with his father’s side only is part of a _____ society.\",\n \"normal_format\": \"A child who associates his line of descent with his father’s side only is part of which society?\",\n \"question_choices\": [\n \"matrilocal\",\n \"bilateral\",\n \"matrilineal\",\n \"patrilineal\"\n ],\n \"question_id\": \"fs-id1373905\",\n \"question_text\": \"A child who associates his line of descent with his father’s side only is part of a _____ society.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"It is too narrowly focused on a sequence of stages.\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> As early “ stage ” theories have been criticized for generalizing family life and not accounting for differences in gender , ethnicity , culture , and lifestyle , less rigid models of the family life cycle have been developed . <hl> One example is the family life course , which recognizes the events that occur in the lives of families but views them as parting terms of a fluid course rather than in consecutive stages ( Strong and DeVault 1992 ) . This type of model accounts for changes in family development , such as the fact that in today ’ s society , childbearing does not always occur with marriage . It also sheds light on other shifts in the way family life is practiced . Society ’ s modern understanding of family rejects rigid “ stage ” theories and is more accepting of new , fluid models .\",\n \"hl_sentences\": \"As early “ stage ” theories have been criticized for generalizing family life and not accounting for differences in gender , ethnicity , culture , and lifestyle , less rigid models of the family life cycle have been developed .\",\n \"question\": {\n \"cloze_format\": \"A criticism of the family life cycle model is that ___.\",\n \"normal_format\": \"Which of the following is a criticism of the family life cycle model?\",\n \"question_choices\": [\n \"It is too broad and accounts for too many aspects of family.\",\n \"It is too narrowly focused on a sequence of stages.\",\n \"It does not serve a practical purpose for studying family behavior.\",\n \"It is not based on comprehensive research.\"\n ],\n \"question_id\": \"fs-id3577740\",\n \"question_text\": \"Which of the following is a criticism of the family life cycle model?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"two-parent households\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Stepparents are an additional family element in two-parent homes . <hl> Among children living in two-parent households , 9 percent live with a biological or adoptive parent and a stepparent . The majority ( 70 percent ) of those children live with their biological mother and a stepfather . Family structure has been shown to vary with the age of the child . Older children ( ages 15 – 17 ) are less likely to live with two parents than adolescent children ( ages 6 – 14 ) or young children ( ages 0 – 5 ) . Older children who do live with two parents are also more likely to live with stepparents ( U . S . Census 2011 ) . The combination of husband , wife , and children that 99.8 percent of Americans believes constitutes a family is not representative of 99.8 percent of U . S . families . <hl> According to 2010 census data , only 66 percent of children under age 17 live in a household with two married parents . <hl> This is a decrease from 77 percent in 1980 ( U . S . Census 2011 ) . This two-parent family structure is known as a nuclear family , referring to married parents and children as the nucleus , or core , of the group . Recent years have seen a rise in variations of the nuclear family with the parents not being married . Three percent of children live with two cohabiting parents ( U . S . Census 2011 ) . Single Parents\",\n \"hl_sentences\": \"Stepparents are an additional family element in two-parent homes . According to 2010 census data , only 66 percent of children under age 17 live in a household with two married parents .\",\n \"question\": {\n \"cloze_format\": \"The majority of American children live in ___ .\",\n \"normal_format\": \"Where do the majority of children in America live in?\",\n \"question_choices\": [\n \"two-parent households\",\n \"one-parent households\",\n \"no-parent households\",\n \"multigenerational households\"\n ],\n \"question_id\": \"fs-id3072661\",\n \"question_text\": \"The majority of American children live in:\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"one divorced parent; one unwed parent\"\n },\n \"bloom\": null,\n \"hl_context\": \"Changes in the traditional family structure raise questions about how such societal shifts affect children . U . S . Census statistics have long shown that children living in homes with both parents grow up with more financial and educational advantages than children who are raised in single-parent homes ( U . S . Census 1997 ) . Parental marital status seems to be a significant indicator of advancement in a child ’ s life . <hl> Children living with a divorced parent typically have more advantages than children living with a parent who never married ; this is particularly true of children who live with divorced fathers . <hl> This correlates with the statistic that never-married parents are typically younger , have fewer years of schooling , and have lower incomes ( U . S . Census 1997 ) . Six in ten children living with only their mother live near or below the poverty level . Of those being raised by single mothers , 69 percent live in or near poverty compared to 45 percent for divorced mothers ( U . S . Census 1997 ) . Though other factors such as age and education play a role in these differences , it can be inferred that marriage between parents is generally beneficial for children .\",\n \"hl_sentences\": \"Children living with a divorced parent typically have more advantages than children living with a parent who never married ; this is particularly true of children who live with divorced fathers .\",\n \"question\": {\n \"cloze_format\": \"According to the study cited from the U.S. Census Bureau, children who live with ______ grow up with more advantages than children who live with ______.\",\n \"normal_format\": \"According to the study cited from the U.S. Census Bureau, children who live with what grow up with more advantages than children who live with what?\",\n \"question_choices\": [\n \"one unwed parent; one divorced parent\",\n \"one divorced parent; two married parents\",\n \"one grandparent; two married parents\",\n \"one divorced parent; one unwed parent\"\n ],\n \"question_id\": \"fs-id2011822\",\n \"question_text\": \"According to the study cited from the U.S. Census Bureau, children who live with ______ grow up with more advantages than children who live with ______.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"slightly less likely than\"\n },\n \"bloom\": null,\n \"hl_context\": \"While couples may use this time to “ work out the kinks ” of a relationship before they wed , the most recent research has found that cohabitation has little effect on the success of a marriage . <hl> In fact , those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years ( Jayson 2010 ) . <hl> Cohabitation may contribute to the increase in the number of men and women who delay marriage . The median age for marriage is the highest it has ever been since the U . S . Census kept records — age 26 for women and age 28 for men ( U . S . Census 2010 ) .\",\n \"hl_sentences\": \"In fact , those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years ( Jayson 2010 ) .\",\n \"question\": {\n \"cloze_format\": \"Couples who cohabitate before marriage are ______ couples who did not cohabitate before marriage to be married at least 10 years.\",\n \"normal_format\": \"Which of the following are likely for couples who cohabitate before marriage compared to couples who did not cohabitate before marriage to be married at least 10 years?\",\n \"question_choices\": [\n \"far more likely than\",\n \"far less likely than\",\n \"slightly less likely than\",\n \"equally as likely as\"\n ],\n \"question_id\": \"fs-id2729111\",\n \"question_text\": \"Couples who cohabitate before marriage are ______ couples who did not cohabitate before marriage to be married at least 10 years.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"1\"\n },\n \"bloom\": null,\n \"hl_context\": \"The number of same-sex couples has grown significantly in the past decade . The U . S . Census Bureau reported 594,000 same-sex couple households in the United States , a 50 percent increase from 2000 . This increase is a result of more coupling , the growing social acceptance of homosexuality , and a subsequent increase in willingness to report it . <hl> Nationally , same-sex couple households make up 1 percent of the population , ranging from as little as 0.29 percent in Wyoming to 4.01 percent in the District of Columbia ( U . S . Census 2011 ) . <hl> Legal recognition of same-sex couples as spouses is different in each state , as only six states and the District of Columbia have legalized same-sex marriage . The 2010 U . S . Census , however , allowed same-sex couples to report as spouses regardless of whether their state legally recognizes their relationship . Nationally , 25 percent of all same-sex households reported that they were spouses . In states where same-sex marriages are performed , nearly half ( 42.4 percent ) of same-sex couple households were reported as spouses .\",\n \"hl_sentences\": \"Nationally , same-sex couple households make up 1 percent of the population , ranging from as little as 0.29 percent in Wyoming to 4.01 percent in the District of Columbia ( U . S . Census 2011 ) .\",\n \"question\": {\n \"cloze_format\": \"Same-sex couple households account for _____ percent of American households.\",\n \"normal_format\": \"What percentage of American households are same-sex couple households?\",\n \"question_choices\": [\n \"1\",\n \"10\",\n \"15\",\n \"30\"\n ],\n \"question_id\": \"fs-id3647930\",\n \"question_text\": \"Same-sex couple households account for _____ percent of American households.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"increased for both men and women\"\n },\n \"bloom\": null,\n \"hl_context\": \"While couples may use this time to “ work out the kinks ” of a relationship before they wed , the most recent research has found that cohabitation has little effect on the success of a marriage . In fact , those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years ( Jayson 2010 ) . Cohabitation may contribute to the increase in the number of men and women who delay marriage . <hl> The median age for marriage is the highest it has ever been since the U . S . Census kept records — age 26 for women and age 28 for men ( U . S . Census 2010 ) . <hl>\",\n \"hl_sentences\": \"The median age for marriage is the highest it has ever been since the U . S . Census kept records — age 26 for women and age 28 for men ( U . S . Census 2010 ) .\",\n \"question\": {\n \"cloze_format\": \"The median age of first marriage has ______ in the last 50 years.\",\n \"normal_format\": \"Which of the following is correct about the median age of first marriage in the last 50 years?\",\n \"question_choices\": [\n \"increased for men but not women\",\n \"decreased for men but not women\",\n \"increased for both men and women\",\n \"decreased for both men and women\"\n ],\n \"question_id\": \"fs-id1551347\",\n \"question_text\": \"The median age of first marriage has ______ in the last 50 years.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"steadily declining\"\n },\n \"bloom\": null,\n \"hl_context\": \"Divorce , while fairly common and accepted in modern American society , was once a word that would only be whispered and was accompanied by gestures of disapproval . In 1960 , divorce was generally uncommon , affecting only 9.1 out of every 1,000 married persons . That number more than doubled ( to 20.3 ) by 1975 and peaked in 1980 at 22.6 ( Popenoe 2007 ) . Over the last quarter century , divorce rates have dropped steadily and are now similar to those in 1970 . <hl> The dramatic increase in divorce rates after the 1960s has been associated with the liberalization of divorce laws and the shift in societal make up due to women increasingly entering the workforce ( Michael 1978 ) . <hl> The decrease in divorce rates can be attributed to two probable factors : an increase in the age at which people get married , and an increased level of education among those who marry — both of which have been found to promote greater marital stability .\",\n \"hl_sentences\": \"The dramatic increase in divorce rates after the 1960s has been associated with the liberalization of divorce laws and the shift in societal make up due to women increasingly entering the workforce ( Michael 1978 ) .\",\n \"question\": {\n \"cloze_format\": \"Current divorce rates are ___ .\",\n \"normal_format\": \"What are the current divorce rates?\",\n \"question_choices\": [\n \"at an all-time high\",\n \"at an all-time low\",\n \"steadily increasing\",\n \"steadily declining\"\n ],\n \"question_id\": \"fs-id752454\",\n \"question_text\": \"Current divorce rates are:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"more likely\"\n },\n \"bloom\": null,\n \"hl_context\": \"Divorce is thought to have a cyclical pattern . <hl> Children of divorced parents are 40 percent more likely to divorce than children of married parents . <hl> And when we consider children whose parents divorced and then remarried , the likelihood of their own divorce rises to 91 percent ( Wolfinger 2005 ) . This might result from being socialized to a mindset that a broken marriage can be replaced rather than repaired ( Wolfinger 2005 ) . That sentiment is also reflected in the finding that when both partners of a married couple have been previously divorced , their marriage is 90 percent more likely to end in divorce ( Wolfinger 2005 ) .\",\n \"hl_sentences\": \"Children of divorced parents are 40 percent more likely to divorce than children of married parents .\",\n \"question\": {\n \"cloze_format\": \"Children of divorced parents are _______ to divorce in their own marriage than children of parents who stayed married.\",\n \"normal_format\": \"Children of divorced parents are how likely to divorce in their own marriage than children of parents who stayed married?\",\n \"question_choices\": [\n \"more likely\",\n \"less likely\",\n \"equally likely\"\n ],\n \"question_id\": \"fs-id820582\",\n \"question_text\": \"Children of divorced parents are _______ to divorce in their own marriage than children of parents who stayed married.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"high-conflict\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Divorce and remarriage can been stressful on partners and children alike . Divorce is often justified by the notion that children are better off in a divorced family than in a family with parents who do not get along . However , long-term studies determine that to be generally untrue . Research suggests that while marital conflict does not provide an ideal childrearing environment , going through a divorce can be damaging . Children are often confused and frightened by the threat to their family security . They may feel responsible for the divorce and attempt to bring their parents back together , often by sacrificing their own well-being ( Amato 2000 ) . <hl> Only in high-conflict homes do children benefit from divorce and the subsequent decrease in conflict . <hl> The majority of divorces come out of lower-conflict homes , and children from those homes are more negatively impacted by the stress of the divorce than the stress of unhappiness in the marriage ( Amato 2000 ) . Studies also suggest that stress levels for children are not improved when a child acquires a stepfamily through marriage . Although there may be increased economic stability , stepfamilies typically have a high level of interpersonal conflict ( McLanahan and Sandefur 1994 ) .\",\n \"hl_sentences\": \"Only in high-conflict homes do children benefit from divorce and the subsequent decrease in conflict .\",\n \"question\": {\n \"cloze_format\": \"In general, children in ______ households benefit from divorce.\",\n \"normal_format\": \"In general, children in which households benefit from divorce?\",\n \"question_choices\": [\n \"stepfamily\",\n \"multigenerational\",\n \"high-conflict\",\n \"low-conflict\"\n ],\n \"question_id\": \"fs-id3070266\",\n \"question_text\": \"In general, children in ______ households benefit from divorce.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"Nearly half of instances of IPV involve drugs or alcohol.\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Domestic violence is a significant social problem in the United States . It is often characterized as violence between household or family members , specifically spouses . <hl> To include unmarried , cohabitating , and same-sex couples , family sociologists have created the term intimate partner violence ( IPV ) . <hl> Women are the primary victims of intimate partner violence . <hl> It is estimated that 1 in 4 women has experienced some form of IPV in her lifetime ( compared to 1 in 7 men ) ( Catalano 2007 ) . <hl> <hl> IPV may include physical violence , such as punching , kicking , or other methods of inflicting physical pain ; sexual violence , such as rape or other forced sexual acts ; threats and intimidation that imply either physical or sexual abuse ; and emotional abuse , such as harming another ’ s sense of self-worth through words or controlling another ’ s behavior . <hl> IPV often starts as emotional abuse and then escalates to other forms or combinations of abuse ( Centers for Disease Control 2012 ) . <hl> In 2010 , of IPV acts that involved physical actions against women , 57 percent involved physical violence only ; 9 percent involved rape and physical violence ; 14 percent involved physical violence and stalking ; 12 percent involved rape , physical violence , and stalking ; and 4 percent involved rape only ( CDC 2011 ) . <hl> This is vastly different than IPV abuse patterns for men , which show that nearly all ( 92 percent ) physical acts of IVP take the form of physical violence and fewer than one percent involve rape alone or in combination ( Catalano 2007 ) . <hl> IPV affects women at greater rates than men because women often take the passive role in relationships and may become emotionally dependent on their partner . <hl> Perpetrators of IPV work to establish and maintain such dependence in order to hold power and control over their victims , making them feel stupid , crazy , or ugly — in some way worthless .\",\n \"hl_sentences\": \"To include unmarried , cohabitating , and same-sex couples , family sociologists have created the term intimate partner violence ( IPV ) . It is estimated that 1 in 4 women has experienced some form of IPV in her lifetime ( compared to 1 in 7 men ) ( Catalano 2007 ) . IPV may include physical violence , such as punching , kicking , or other methods of inflicting physical pain ; sexual violence , such as rape or other forced sexual acts ; threats and intimidation that imply either physical or sexual abuse ; and emotional abuse , such as harming another ’ s sense of self-worth through words or controlling another ’ s behavior . In 2010 , of IPV acts that involved physical actions against women , 57 percent involved physical violence only ; 9 percent involved rape and physical violence ; 14 percent involved physical violence and stalking ; 12 percent involved rape , physical violence , and stalking ; and 4 percent involved rape only ( CDC 2011 ) . IPV affects women at greater rates than men because women often take the passive role in relationships and may become emotionally dependent on their partner .\",\n \"question\": {\n \"cloze_format\": \"A true statement of intimate partner violence (IPV) is that ___ .\",\n \"normal_format\": \"Which of the following is true of intimate partner violence (IPV)?\",\n \"question_choices\": [\n \"IPV victims are more frequently men than women.\",\n \"One in ten women is a victim of IPV.\",\n \"Nearly half of instances of IPV involve drugs or alcohol.\",\n \"Rape is the most common form of IPV.\"\n ],\n \"question_id\": \"fs-id1635170\",\n \"question_text\": \"Which of the following is true of intimate partner violence (IPV)?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"Neglect\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Drug and alcohol use is also a known contributor to child abuse . <hl> Children raised by substance abusers have a risk of physical abuse three times greater than other kids , and neglect is four times as prevalent in these families ( Child Welfare Information Gateway 2011 ) . <hl> Other risk factors include social isolation , depression , low parental education , and a history of being mistreated as a child . Approximately 30 percent of abused children will later abuse their own children ( Child Welfare Information Gateway 2006 ) . <hl> Child abuse may come in several forms , the most common being neglect ( 78.3 percent ) , followed by physical abuse ( 10.8 percent ) , sexual abuse ( 7.6 percent ) , psychological maltreatment ( 7.6 percent ) , and medical neglect ( 2.4 percent ) ( Child Help 2011 ) . <hl> Some children suffer from a combination of these forms of abuse . The majority (8 1.2 percent ) of perpetrators are parents ; 6.2 percent are other relatives .\",\n \"hl_sentences\": \"Children raised by substance abusers have a risk of physical abuse three times greater than other kids , and neglect is four times as prevalent in these families ( Child Welfare Information Gateway 2011 ) . Child abuse may come in several forms , the most common being neglect ( 78.3 percent ) , followed by physical abuse ( 10.8 percent ) , sexual abuse ( 7.6 percent ) , psychological maltreatment ( 7.6 percent ) , and medical neglect ( 2.4 percent ) ( Child Help 2011 ) .\",\n \"question\": {\n \"cloze_format\": \"The type of child abuse that is most prevalent in the United States is ___ .\",\n \"normal_format\": \"Which type of child abuse is most prevalent in the United States?\",\n \"question_choices\": [\n \"Physical abuse\",\n \"Neglect\",\n \"Shaken-baby syndrome\",\n \"Verbal mistreatment\"\n ],\n \"question_id\": \"fs-id2313877\",\n \"question_text\": \"Which type of child abuse is most prevalent in the United States?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":14,"string":"14"},"chapter_text":{"kind":"string","value":"14.1 What Is Marriage? What Is a Family? \n\n Marriage and family are key structures in most societies. While the two institutions have historically been closely linked in American culture, their connection is becoming more complex. The relationship between marriage and family is an interesting topic of study to sociologists. \n\n What is marriage? Different people define it in different ways. Not even sociologists are able to agree on a single meaning. For our purposes, we’ll define marriage as a legally recognized social contract between two people, traditionally based on a sexual relationship and implying a permanence of the union. In practicing cultural relativism, we should also consider variations, such as whether a legal union is required (think of “common law” marriage and its equivalents), or whether more than two people can be involved (consider polygamy). Other variations on the definition of marriage might include whether spouses are of opposite sexes or the same sex, and how one of the traditional expectations of marriage (to produce children) is understood today. \n\n Sociologists are interested in the relationship between the institution of marriage and the institution of family because, historically, marriages are what create a family, and families are the most basic social unit upon which society is built. Both marriage and family create status roles that are sanctioned by society. \n\n So what is a family? A husband, a wife, and two children—maybe even a pet—has served as the model for the traditional American family for most of the 20th century. But what about families that deviate from this model, such as a single-parent household or a homosexual couple without children? Should they be considered families as well? \n\n The question of what constitutes a family is a prime area of debate in family sociology, as well as in politics and religion. Social conservatives tend to define the family in terms of structure with each family member filling a certain role (like father, mother, or child). Sociologists, on the other hand, tend to define family more in terms of the manner in which members relate to one another than on a strict configuration of status roles. Here, we’ll define family as a socially recognized group (usually joined by blood, marriage, or adoption) that forms an emotional connection and serves as an economic unit of society. Sociologists identify different types of families based on how one enters into them. A family of orientation refers to the family into which a person is born. A family of procreation describes one that is formed through marriage. These distinctions have cultural significance related to issues of lineage. \n\n Drawing on two sociological paradigms, the sociological understanding of what constitutes a family can be explained by symbolic interactionism as well as functionalism. These two theories indicate that families are groups in which participants view themselves as family members and act accordingly. In other words, families are groups in which people come together to form a strong primary group connection, maintaining emotional ties to one another over a long period of time. Such families may include groups of close friends or teammates. In addition, the functionalist perspective views families as groups that perform vital roles for society—both internally (for the family itself) and externally (for society as a whole). Families provide for one another’s physical, emotional, and social well-being. Parents care for and socialize children. Later in life, adult children often care for elderly parents. While interactionism helps us to understand the subjective experience of belonging to a “family,” functionalism illuminates the many purposes of families and their role in the maintenance of a balanced society (Parsons and Bales 1956). We will go into more detail about how these theories apply to family in. \n\n Challenges Families Face \n\n Americans, as a nation, are somewhat divided when it comes to determining what does and what does not constitute a family. In a 2010 survey conducted by professors at the University of Indiana, nearly all participants (99.8 percent) agreed that a husband, wife, and children constitute a family. Ninety-two percent stated that a husband and a wife without children still constitute a family. The numbers drop for less traditional structures: unmarried couples with children (83 percent), unmarried couples without children (39.6 percent), gay male couples with children (64 percent), and gay male couples without children (33 percent) (Powell et al. 2010). This survey revealed that children tend to be the key indicator in establishing “family” status: the percentage of individuals who agreed that unmarried couples and gay couples constitute a family nearly doubled when children were added. \n\n The study also revealed that 60 percent of Americans agreed that if you consider yourself a family, you are a family (a concept that reinforces an interactionist perspective) (Powell 2010). The government, however, is not so flexible in its definition of “family.” The U.S. Census Bureau defines a family as “a group of two people or more (one of whom is the householder) related by birth, marriage, or adoption and residing together” (U.S. Census Bureau 2010). While this structured definition can be used as a means to consistently track family-related patterns over several years, it excludes individuals such as cohabitating unmarried heterosexual and homosexual couples. Legality aside, sociologists would argue that the general concept of family is more diverse and less structured than in years past. Society has given more leeway to the design of a family making room for what works for its members (Jayson 2010). \n\n Family is, indeed, a subjective concept, but it is a fairly objective fact that family (whatever one’s concept of it may be) is very important to Americans. In a 2010 survey by Pew Research Center in Washington, D.C., 76 percent of adults surveyed stated that family is “the most important” element of their life—just one percent said it was “not important” (Pew Research Center 2010). It is also very important to society. President Ronald Regan notably stated, “The family has always been the cornerstone of American society. Our families nurture, preserve, and pass on to each succeeding generation the values we share and cherish, values that are the foundation of our freedoms” (Lee 2009). While the design of the family may have changed in recent years, the fundamentals of emotional closeness and support are still present. Most responders to the Pew survey stated that their family today is at least as close (45 percent) or closer (40 percent) than the family with which they grew up (Pew Research Center 2010). \n\n Alongside the debate surrounding what constitutes a family is the question of what Americans believe constitutes a marriage. Many religious and social conservatives believe that marriage can only exist between man and a woman, citing religious scripture and the basics of human reproduction as support. Social liberals and progressives, on the other hand, believe that marriage can exist between two consenting adults—be they a man and a woman, or a woman and a woman—and that it would be discriminatory to deny such a couple the civil, social, and economic benefits of marriage. \n\n Marriage Patterns With single parenting and cohabitation (when a couple shares a residence but not a marriage) becoming more acceptable in recent years, people may be less motivated to get married. In a recent survey, 39 percent of respondents answered “yes” when asked whether marriage is becoming obsolete (Pew Research Center 2010). The institution of marriage is likely to continue, but some previous patterns of marriage will become outdated as new patterns emerge. In this context, cohabitation contributes to the phenomenon of people getting married for the first time at a later age than was typical in earlier generations (Glezer 1991). Furthermore, marriage will continue to be delayed as more people place education and career ahead of “settling down.” \n\n One Partner or Many? Americans typically equate marriage with monogamy , when someone is married to only one person at a time. In many countries and cultures around the world, however, having one spouse is not the only form of marriage. In a majority of cultures (78 percent), polygamy , or being married to more than one person at a time, is accepted (Murdock 1967), with most polygamous societies existing in northern Africa and east Asia (Altman and Ginat 1996). Instances of polygamy are almost exclusively in the form of polygyny. Polygyny refers to a man being married to more than one woman at the same time. The reverse, when a woman is married to more than one man at the same time, is called polyandry . It is far less common and only occurs in about one percent of the world’s cultures (Altman and Ginat 1996). The reasons for the overwhelming prevalence of polygamous societies are varied but they often include issues of population growth, religious ideologies, and social status. \n\n While the majority of societies accept polygyny, the majority of people do not practice it. Often fewer than 10 percent (and no more than 25–35 percent) of men in polygamous cultures have more than one wife; these husbands are often older, wealthy, high-status men (Altman and Ginat 1996). The average plural marriage involves no more than three wives. Negev Bedouin men in Israel, for example, typically have two wives, although it is acceptable to have up to four (Griver 2008). As urbanization increases in these cultures, polygamy is likely to decrease as a result of greater access to mass media, technology, and education (Altman and Ginat 1996). \n\n In the United States, polygamy is considered by most to be socially unacceptable and it is illegal. The act of entering into marriage while still married to another person is referred to as bigamy and is considered a felony in most states. Polygamy in America is often associated with those of the Mormon faith, although in 1890 the Mormon Church officially renounced polygamy. Fundamentalist Mormons, such as those in the Fundamentalist Church of Jesus Christ of Latter Day Saints (FLDS), on the other hand, still hold tightly to the historic Mormon beliefs and practices and allow polygamy in their sect. \n\n The prevalence of polygamy among Mormons is often overestimated due to sensational media stories such as the Yearning for Zion ranch raid in Texas in 2008 and popular television shows such as HBO’s Big Love and TLC’s Sister Wives . It is estimated that there are about 37,500 fundamentalist Mormons involved in polygamy in the United States, Canada, and Mexico, but that number has shown a steady decrease in the last 100 years (Useem 2007). \n\n American Muslims, however, are an emerging group with an estimated 20,000 practicing polygamy. Again, polygamy among American-Muslims is uncommon and occurs only in approximately one percent of the population (Useem 2007). For now polygamy among American Muslims has gone fairly unnoticed by mainstream society, but like fundamentalist Mormons whose practices were off the public’s radar for decades, they may someday find themselves at the center of social debate. \n\n Residency and Lines of Descent When considering one’s lineage, most Americans look to both their father’s and mother’s sides. Both paternal and maternal ancestors are considered part of one’s family. This pattern of tracing kinship is called bilateral descent . Note that kinship , or one’s traceable ancestry, can be based on blood or marriage or adoption. Sixty percent of societies, mostly modernized nations, follow a bilateral descent pattern. Unilateral descent (the tracing of kinship through one parent only) is practiced in the other 40 percent of the world’s societies, with high concentration in pastoral cultures (O’Neal 2006).\n\n There are three types of unilateral descent: patrilineal , which follows the father’s line only; matrilineal , which follows the mother’s side only; and ambilineal , which follows either the father’s only or the mother’s side only, depending on the situation. In partrilineal societies, such as those in rural China and India, only males carry on the family surname. This gives males the prestige of permanent family membership while females are seen as only temporary members (Harrell 2001). American society assumes some aspects of partrilineal decent. For instance, most children assume their father’s last name even if the mother retains her birth name. In matrilineal societies, inheritance and family ties are traced to women. Matrilineal descent is common in Native American societies, notably the Crow and Cherokee tribes. In these societies, children are seen as belonging to the women and, therefore, one’s kinship is traced to one’s mother, grandmother, great grandmother, and so on (Mails 1996). In ambilineal societies, which are most common in Southeast Asian countries, parents may choose to associate their children with the kinship of either the mother or the father. This choice maybe based on the desire to follow stronger or more prestigious kinship lines or on cultural customs such as men following their father’s side and women following their mother’s side (Lambert 2009). Tracing one’s line of descent to one parent rather than the other can be relevant to the issue of residence. In many cultures, newly married couples move in with, or near to, family members. In a patrilocal residence system it is customary for the wife to live with (or near) her husband’s blood relatives (or family or orientation). Patrilocal systems can be traced back thousands of years. In a DNA analysis of 4,600-year-old bones found in Germany, scientists found indicators of patrilocal living arrangements (Haak et al 2008). Patrilocal residence is thought to be disadvantageous to women because it makes them outsiders in the home and community; it also keeps them disconnected from their own blood relatives. In China, where patrilocal and patrilineal customs are common, the written symbols for maternal grandmother ( wáipá ) are separately translated to mean “outsider” and “women” (Cohen 2011). Similarly, in matrilocal residence systems, where it is customary for the husband to live with his wife’s blood relatives (or her family of orientation), the husband can feel disconnected and can be labeled as an outsider. The Minangkabau people, a matrilocal society that is indigenous to the highlands of West Sumatra in Indonesia, believe that home is the place of women and they give men little power in issues relating to the home or family (Joseph and Najmabadi 2003). Most societies that use patrilocal and patrilineal systems are patriarchal, but very few societies that use matrilocal and matrilineal systems are matriarchal, as family life is often considered an important part of the culture for women, regardless of their power relative to men. Stages of Family Life \n\n As we’ve established, the concept of family has changed greatly in recent decades. Historically, it was often thought that most (certainly many) families evolved through a series of predictable stages. Developmental or “stage” theories used to play a prominent role in family sociology (Strong and DeVault 1992). Today, however, these models have been criticized for their linear and conventional assumptions as well as for their failure to capture the diversity of family forms. While reviewing some of these once-popular theories, it is important to identify their strengths and weaknesses. \n\n The set of predictable steps and patterns families experience over time is referred to as the family life cycle . One of the first designs of the family life cycle was developed by Paul Glick in 1955. In Glick’s original design, he asserted that most people will grow up, establish families, rear and launch their children, experience an “empty nest” period, and come to the end of their lives. This cycle will then continue with each subsequent generation (Glick 1989). Glick’s colleague, Evelyn Duvall, elaborated on the family life cycle by developing these classic stages of family (Strong and DeVault 1992): \n\n Stage \n\n Family Type \n\n Children \n\n 1 \n\n Marriage Family \n\n Childless \n\n 2 \n\n Procreation Family \n\n Children ages 0 to 2.5 \n\n 3 \n\n Preschooler Family \n\n Children ages 2.5 to 6 \n\n 4 \n\n School-age Family \n\n Children ages 6–13 \n\n 5 \n\n Teenage Family \n\n Children ages 13–20 \n\n 6 \n\n Launching Family \n\n Children begin to leave home \n\n 7 \n\n Empty Nest Family \n\n “Empty nest”; adult children have left home \n\n Table 14.1 Stage Theory This table shows one example of how a “stage” theory might categorize the phases a family goes through. \n\n The family life cycle was used to explain the different processes that occur in families over time. Sociologists view each stage as having its own structure with different challenges, achievements, and accomplishments that transition the family from one stage to the next. For example, the problems and challenges that a family experiences in Stage 1 as a married couple with no children are likely much different than those experienced in Stage 5 as a married couple with teenagers. The success of a family can be measured by how well they adapt to these challenges and transition into each stage. While sociologists use the family life cycle to study the dynamics of family overtime, consumer and marketing researchers have used it to determine what goods and services families need as they progress through each stage (Murphy and Staples 1979). \n\n As early “stage” theories have been criticized for generalizing family life and not accounting for differences in gender, ethnicity, culture, and lifestyle, less rigid models of the family life cycle have been developed. One example is the family life course , which recognizes the events that occur in the lives of families but views them as parting terms of a fluid course rather than in consecutive stages (Strong and DeVault 1992). This type of model accounts for changes in family development, such as the fact that in today’s society, childbearing does not always occur with marriage. It also sheds light on other shifts in the way family life is practiced. Society’s modern understanding of family rejects rigid “stage” theories and is more accepting of new, fluid models. \n\n Sociology in the Real World The Evolution of Television Families Whether you grew up watching the Cleavers, the Waltons, the Huxtables, or the Simpsons, most of the iconic families you saw in television sitcoms included a father, a mother, and children cavorting under the same roof while comedy ensued. The 1960s was the height of the suburban American nuclear family on television with shows such as The Donna Reed Show and Father Knows Best . While some shows of this era portrayed single parents ( My Three Sons and Bonanza , for instance), the single status almost always resulted from being widowed, not divorced or unwed. \n\n Although family dynamics in real American homes were changing, the expectations for families portrayed on television were not. America’s first reality show, An American Family (which aired on PBS in 1973) chronicled Bill and Pat Loud and their children as a “typical” American family. During the series, the oldest son, Lance, announced to the family that he was gay, and at the series’ conclusion, Bill and Pat decided to divorce. Although the Loud’s union was among the 30 percent of marriages that ended in divorce in 1973, the family was featured on the cover of the March 12 issue of Newsweek with the title “The Broken Family” (Ruoff 2002). \n\n Less traditional family structures in sitcoms gained popularity in the 1980s with shows such as Diff’rent Strokes (a widowed man with two adopted African-American sons) and One Day at a Time (a divorced woman with two teenage daughters). Still, traditional families such as those in Family Ties and The Cosby Show dominated the ratings. The late 1980s and the 1990s saw the introduction of the dysfunctional family. Shows such as Roseanne , Married with Children , and The Simpsons portrayed traditional nuclear families, but in a much less flattering light than those from the 1960s did (Museum of Broadcast Communications 2011). \n\n Over the past 10 years, the nontraditional family has become somewhat of a tradition in television. While most situation comedies focus on single men and women without children, those that do portray families often stray from the classic structure: they include unmarried and divorced parents, adopted children, gay couples, and multigenerational households. Even those that do feature traditional family structures may show less-traditional characters in supporting roles, such as the brothers in the highly rated shows Everybody Loves Raymond and Two and Half Men . Even wildly popular children’s programs as Disney’s Hannah Montana and The Suite Life of Zack & Cody feature single parents. \n\n In 2009, ABC premiered an intensely nontraditional family with the broadcast of Modern Family . The show follows an extended family that includes a divorced and remarried father with one stepchild, and his biological adult children—one of who is in a traditional two-parent household, and the other who is a gay man in a committed relationship raising an adopted daughter. While this dynamic may be more complicated than the typical “modern” family, its elements may resonate with many of today’s viewers. “The families on the shows aren't as idealistic, but they remain relatable,” states television critic Maureen Ryan. “The most successful shows, comedies especially, have families that you can look at and see parts of your family in them” (Respers France 2010). \n14.2 Variations in Family Life \n\n The combination of husband, wife, and children that 99.8 percent of Americans believes constitutes a family is not representative of 99.8 percent of U.S. families. According to 2010 census data, only 66 percent of children under age 17 live in a household with two married parents. This is a decrease from 77 percent in 1980 (U.S. Census 2011). This two-parent family structure is known as a nuclear family , referring to married parents and children as the nucleus, or core, of the group. Recent years have seen a rise in variations of the nuclear family with the parents not being married. Three percent of children live with two cohabiting parents (U.S. Census 2011). Single Parents \n\n Single-parent households are on the rise. In 2010, 27 percent of children lived with a single parent only, up from 25 percent in 2008. Of that 27 percent, 23 percent live with their mother and three percent live with their father. Ten percent of children living with their single mother and 20 percent of children living with their single father also live with the cohabitating partner of their parent (i.e., boyfriends or girlfriends). \n\n Stepparents are an additional family element in two-parent homes. Among children living in two-parent households, 9 percent live with a biological or adoptive parent and a stepparent. The majority (70 percent) of those children live with their biological mother and a stepfather. Family structure has been shown to vary with the age of the child. Older children (ages 15–17) are less likely to live with two parents than adolescent children (ages 6–14) or young children (ages 0–5). Older children who do live with two parents are also more likely to live with stepparents (U.S. Census 2011). \n\n In some family structures a parent is not present at all. In 2010, three million children (4 percent of all children) lived with a guardian who was neither their biological nor adoptive parent. Of these children, 54 percent live with grandparents, 21 percent live with other relatives, and 24 percent live with non-relatives. This family structure is referred to as the extended family , and may include aunts, uncles, and cousins living in the same home. Foster parents account for about a quarter of non-relatives. The practice of grandparents acting as parents, whether alone or in combination with the child’s parent, is becoming widespread among today’s families (De Toledo and Brown 1995). Nine percent of all children live with a grandparent, and in nearly half of those cases, the grandparent maintains primary responsibility for the child (U.S. Census 2011). A grandparent functioning as the primary care provider often results from parental drug abuse, incarceration, or abandonment. Events like these can render the parent incapable of caring for his or her child. \n\n Changes in the traditional family structure raise questions about how such societal shifts affect children. U.S. Census statistics have long shown that children living in homes with both parents grow up with more financial and educational advantages than children who are raised in single-parent homes (U.S. Census 1997). Parental marital status seems to be a significant indicator of advancement in a child’s life. Children living with a divorced parent typically have more advantages than children living with a parent who never married; this is particularly true of children who live with divorced fathers. This correlates with the statistic that never-married parents are typically younger, have fewer years of schooling, and have lower incomes (U.S. Census 1997). Six in ten children living with only their mother live near or below the poverty level. Of those being raised by single mothers, 69 percent live in or near poverty compared to 45 percent for divorced mothers (U.S. Census 1997). Though other factors such as age and education play a role in these differences, it can be inferred that marriage between parents is generally beneficial for children. \n\n Cohabitation \n\n Living together before or in lieu of marriage is a growing option for many couples. Cohabitation, when a man and woman live together in a sexual relationship without being married, was practiced by an estimated 7.5 million people (11.5 percent of the population) in 2010, which shows an increase of 13 percent since 2009 (U.S. Census 2010). This surge in cohabitation is likely due to the decrease in social stigma pertaining to the practice. In a 2010 National Center for Health Statistics survey, only 38 percent of the 13,000-person sample thought that cohabitation negatively impacted society (Jayson 2010). Of those who cohabitate, the majority are non-Hispanic with no high school diploma or GED and grew up in a single-parent household (U.S. Census 2010). \n\n Cohabitating couples may choose to live together in an effort to spend more time together or to save money on living costs. Many couples view cohabitation as a “trial run” for marriage. Today, approximately 28 percent of men and women cohabitated before their first marriage. By comparison, 18 percent of men and 23 percent of women married without ever cohabitating (U.S. Census Bureau 2010). The vast majority of cohabitating relationships eventually result in marriage; only 15 percent of men and women cohabitate only and do not marry. About one half of cohabitators transition into marriage within three years (U.S. Census 2010). \n\n While couples may use this time to “work out the kinks” of a relationship before they wed, the most recent research has found that cohabitation has little effect on the success of a marriage. In fact, those who do not cohabitate before marriage have slightly better rates of remaining married for more than 10 years (Jayson 2010). Cohabitation may contribute to the increase in the number of men and women who delay marriage. The median age for marriage is the highest it has ever been since the U.S. Census kept records—age 26 for women and age 28 for men (U.S. Census 2010). \n\n Same-Sex Couples \n\n The number of same-sex couples has grown significantly in the past decade. The U.S. Census Bureau reported 594,000 same-sex couple households in the United States, a 50 percent increase from 2000. This increase is a result of more coupling, the growing social acceptance of homosexuality, and a subsequent increase in willingness to report it. Nationally, same-sex couple households make up 1 percent of the population, ranging from as little as 0.29 percent in Wyoming to 4.01 percent in the District of Columbia (U.S. Census 2011). Legal recognition of same-sex couples as spouses is different in each state, as only six states and the District of Columbia have legalized same-sex marriage. The 2010 U.S. Census, however, allowed same-sex couples to report as spouses regardless of whether their state legally recognizes their relationship. Nationally, 25 percent of all same-sex households reported that they were spouses. In states where same-sex marriages are performed, nearly half (42.4 percent) of same-sex couple households were reported as spouses. \n\n In terms of demographics, same-sex couples are not very different from opposite-sex couples. Same-sex couple households have an average age of 52 and an average household income of $91,558; opposite-sex couple households have an average age of 59 and an average household income of $95,075. Additionally, 31 percent of same-sex couples are raising children, not far from the 43 percent of opposite-sex couples (U.S. Census 2009). Of the children in same-sex couple households, 73 percent are biological children (of only one of the parents), 21 percent are adopted only, and 6 percent are a combination of biological and adopted (U.S. Census 2009). \n\n While there is some concern from socially conservative groups regarding the well-being of children who grow up in same-sex households, research reports that same-sex parents are as effective as opposite-sex parents. In an analysis of 81 parenting studies, sociologists found no quantifiable data to support the notion that opposite-sex parenting is any better than same-sex parenting. Children of lesbian couples, however, were shown to have slightly lower rates of behavioral problems and higher rates of self-esteem (Biblarz and Stacey 2010). \n\n Staying Single \n\n Gay or straight, a new option for many Americans is simply to stay single. In 2010, there were 99.6 million unmarried individuals over age 18 in the United States, accounting for 44 percent of the total adult population (U.S. Census 2011). In 2010, never-married individuals in the 25 to 29 age bracket accounted for 62 percent of women and 48 percent of men, up from 11 percent and 19 percent, respectively, in 1970 (U.S. Census 2011). Single, or never-married, individuals are found in higher concentrations in large cities or metropolitan areas, with New York City being one of the highest. \n\n Although both single men and single women report social pressure to get married, women are subject to greater scrutiny. Single women are often portrayed as unhappy “spinsters” or “old maids” who cannot find a man to marry them. Single men, on the other hand, are typically portrayed as lifetime bachelors who cannot settle down or simply “have not found the right girl.” Single women report feeling insecure and displaced in their families when their single status is disparaged (Roberts 2007). However, single women older than 35 report feeling secure and happy with their unmarried status, as many women in this category have found success in their education and careers. In general, women feel more independent and more prepared to live a large portion of their adult lives without a spouse or domestic partner than they did in the 1960s (Roberts 2007). \n\n The decision to marry or not to marry can be based a variety of factors including religion and cultural expectations. Asian individuals are the most likely to marry while African Americans are the least likely to marry (Venugopal 2011). Additionally, individuals who place no value on religion are more likely to be unmarried than those who place a high value on religion. For black women, however, the importance of religion made no difference in marital status (Bakalar 2010). In general, being single is not a rejection of marriage; rather, it is a lifestyle that does not necessarily include marriage. By age 40, according to census figures, 20 percent of women and 14 of men will have never married (U.S. Census Bureau 2011). \n\n Sociological Research Deceptive Divorce Rates It is often cited that half of all marriages end in divorce. This statistic has made many people cynical when it comes to marriage, but it is misleading. Let’s take a closer look at the data. \n\n Using National Center for Health Statistics data from 2003 that show a marriage rate of 7.5 (per 1000 people) and a divorce rate of 3.8, it would appear that exactly one half of all marriages failed (Hurley 2005). This reasoning is deceptive, however, because instead of tracing actual marriages to see their longevity (or lack thereof), this compares what are unrelated statistics: that is, the number of marriages in a given year does not have a direct correlation to the divorces occurring that same year. Research published in the New York Times took a different approach—determining how many people had ever been married, and of those, how many later divorced. The result? According to this analysis, American divorce rates have only gone as high as 41 percent (Hurley 2005). Another way to calculate divorce rates would be through a cohort study. For instance, we could determine the percentage of marriages that are intact after, say, five or seven years, compared to marriages that have ended in divorce after five or seven years. Sociological researchers must remain aware of research methods and how statistical results are applied. As illustrated, different methodologies and different interpretations can lead to contradictory, and even misleading, results. \n\n Theoretical Perspectives on Marriage and Family \n\n Sociologists study families on both the macro and micro level to determine how families function. Sociologists may use a variety of theoretical perspectives to explain events that occur within and outside of the family. \n\n Functionalism \n\n When considering the role of family in society, functionalists uphold the notion that families are an important social institution and that they play a key role in stabilizing society. They also note that family members take on status roles in a marriage or family. The family—and its members—perform certain functions that facilitate the prosperity and development of society. \n\n Sociologist George Murdock conducted a survey of 250 societies and determined that there are four universal residual functions of the family: sexual, reproductive, educational, and economic (Lee 1985). According to Murdock, the family (which for him includes the state of marriage) regulates sexual relations between individuals. He does not deny the existence or impact of premarital or extramarital sex, but states that the family offers a socially legitimate sexual outlet for adults (Lee 1985). This outlet gives way to reproduction, which is a necessary part of ensuring the survival of society. \n\n Once children are produced, the family plays a vital role in training them for adult life. As the primary agent of socialization and enculturation, the family teaches young children the ways of thinking and behaving that follow social and cultural norms, values, beliefs, and attitudes. Parents teach their children manners and civility. A well-mannered child reflects a well-mannered parent. \n\n Parents also teach children gender roles. Gender roles are an important part of the economic function of a family. In each family, there is a division of labor that consists of instrumental and expressive roles. Men tend to assume the instrumental roles in the family, which typically involve work outside of the family that provides financial support and establishes family status. Women tend to assume the expressive roles, which typically involve work inside of the family which provides emotional support and physical care for children (Crano and Aronoff 1978). According to functionalists, the differentiation of the roles on the basis of sex ensures that families are well balanced and coordinated. When family members move outside of these roles, the family is thrown out of balance and must recalibrate in order to function properly. For example, if the father assumes an expressive role such as providing daytime care for the children, the mother must take on an instrumental role such as gaining paid employment outside of the home in order for the family to maintain balance and function. \n\n Conflict Theory \n\n Conflict theorists are quick to point out that American families have been defined as private entities, the consequence of which has been to leave family matters to only those within the family. Many Americans are resistant to government intervention in the family: parents do not want the government to tell them how to raise their children or to become involved in domestic issues. Conflict theory highlights the role of power in family life and contends that the family is often not a haven but rather an arena where power struggles can occur. This exercise of power often entails the performance of family status roles. Conflict theorists may study conflicts as simple as the enforcement of rules from parent to child, or they may examine more serious issues such as domestic violence (spousal and child), sexual assault, marital rape, and incest. \n\n The first study of marital power was performed in 1960. Researchers found that the person with the most access to value resources held the most power. As money is one of the most valuable resources, men who worked in paid labor outside of the home held more power than women who worked inside the home (Blood and Wolfe 1960). Conflict theorists find disputes over the division of household labor to be a common source of marital discord. Household labor offers no wages and, therefore, no power. Studies indicate that when men do more housework, women experience more satisfaction in their marriages, reducing the incidence of conflict (Coltrane 2000). In general, conflict theorists tend to study areas of marriage and life that involve inequalities or discrepancies in power and authority, as they are reflective of the larger social structure. \n\n Symbolic Interactionism \n\n Interactionists view the world in terms of symbols and the meanings assigned to them (LaRossa and Reitzes 1993). The family itself is a symbol. To some, it is a father, mother, and children; to others, it is any union that involves respect and compassion. Interactionists stress that family is not an objective, concrete reality. Like other social phenomena, it is a social construct that is subject to the ebb and flow of social norms and ever-changing meanings. \n\n Consider the meaning of other elements of family: “parent” was a symbol of a biological and emotional connection to a child; with more parent-child relationships developing through adoption, remarriage, or change in guardianship, the word “parent” today is less likely to be associated with a biological connection than with whoever is socially recognized as having the responsibility for a child’s upbringing. Similarly, the terms “mother” and “father” are no longer rigidly associated with the meanings of caregiver and breadwinner. These meanings are more free-flowing through changing family roles. \n\n Interactionists also recognize how the family status roles of each member are socially constructed, playing an important part in how people perceive and interpret social behavior. Interactionists view the family as a group of role players or “actors” that come together to act out their parts in an effort to construct a family. These roles are up for interpretation. In the late 19th and early 20th century, a “good father,” for example, was one who worked hard to provided financial security for his children. Today, a “good father” is one who takes the time outside of work to promote his children’s emotional well-being, social skills, and intellectual growth—in some ways, a much more daunting task. \n14.3 Challenges Families Face \n\n As the structure of family changes over time, so do the challenges families face. Events like divorce and remarriage present new difficulties for families and individuals. Other long-standing domestic issues such as abuse continue to strain the health and stability of today’s families. \n\n Divorce and Remarriage \n\n Divorce, while fairly common and accepted in modern American society, was once a word that would only be whispered and was accompanied by gestures of disapproval. In 1960, divorce was generally uncommon, affecting only 9.1 out of every 1,000 married persons. That number more than doubled (to 20.3) by 1975 and peaked in 1980 at 22.6 (Popenoe 2007). Over the last quarter century, divorce rates have dropped steadily and are now similar to those in 1970. The dramatic increase in divorce rates after the 1960s has been associated with the liberalization of divorce laws and the shift in societal make up due to women increasingly entering the workforce (Michael 1978). The decrease in divorce rates can be attributed to two probable factors: an increase in the age at which people get married, and an increased level of education among those who marry—both of which have been found to promote greater marital stability. \n\n Divorce does not occur equally among all Americans; some segments of the American population are more likely to divorce than others. According the American Community Survey (ACS), men and women in the Northeast have the lowest rates of divorce at 7.2 and 7.5 per 1,000 people. The South has the highest rate of divorce at 10.2 for men and 11.1 for women. Divorce rates are likely higher in the South because marriage rates are higher and marriage occurs at younger-than-average ages in this region. In the Northeast, the marriage rate is lower and first marriages tend to be delayed; therefore, the divorce rate is lower (U.S. Census Bureau 2011). \n\n The rate of divorce also varies by race. In a 2009 ACS study, American Indian and Alaskan Natives reported the highest percentages of currently divorced individuals (12.6 percent) followed by blacks (11.5 percent), whites (10.8 percent), Pacific Islanders (8 percent), Latinos (7.8 percent) and Asians (4.9 percent) (ACS 2011). In general those who marry at a later age, have a college education have lower rates of divorce. \n\n Year \n\n Divorces and annulments \n\n Population \n\n Rate per 1,000 total population \n\n 2009 \n\n 840,000 \n\n 242,497,000 \n\n 3.5 \n\n 2008 \n\n 844,000 \n\n 240,663,000 \n\n 3.5 \n\n 2007 \n\n 856,000 \n\n 238,759,000 \n\n 3.6 \n\n 2006 \n\n 872,000 \n\n 236,172,000 \n\n 3.7 \n\n 2005 \n\n 847,000 \n\n 234,114,000 \n\n 3.6 \n\n 2004 \n\n 879,000 \n\n 237,042,000 \n\n 3.7 \n\n 2003 \n\n 927,000 \n\n 245,200,000 \n\n 3.8 \n\n 2002 \n\n 955,000 \n\n 243,600,000 \n\n 3.9 \n\n 2001 \n\n 940,000 \n\n 236,650,000 \n\n 4.0 \n\n 2000 \n\n 944,000 \n\n 233,550,000 \n\n 4.0 \n\n Table 14.2 Provisional number of divorces and annulments and rate: United States, 2000–2009 There has been a steady decrease in divorce over the past decade. (National Center for Health Statistics, CDC) \n\n So what causes divorce? While more young people are choosing to postpone or opt out of marriage, those who enter into the union do so with the expectation that it will last. A great deal of marital problems can be related to stress, especially financial stress. According to researchers participating in the University of Virginia’s National Marriage Project, couples who enter marriage without a strong asset base (like a home, savings, and a retirement plan) are 70 percent more likely to be divorced after three years than are couples with at least $10,000 in assets. This is connected to factors such as age and education level that correlate with low incomes. \n\n The addition of children to a marriage creates added financial and emotional stress. Research has established that marriages enter their most stressful phase upon the birth of the first child (Popenoe and Whitehead 2007). This is particularly true for couples who have multiples (twins, triplets, and so on). Married couples with twins or triplets are 17 percent more likely to divorce than those with children from single births (McKay 2010). Another contributor to the likelihood of divorce is a general decline in marital satisfaction over time. As people get older, they may find that their values and life goals no longer match up with those of their spouse (Popenoe and Whitehead 2004). \n\n Divorce is thought to have a cyclical pattern. Children of divorced parents are 40 percent more likely to divorce than children of married parents. And when we consider children whose parents divorced and then remarried, the likelihood of their own divorce rises to 91 percent (Wolfinger 2005). This might result from being socialized to a mindset that a broken marriage can be replaced rather than repaired (Wolfinger 2005). That sentiment is also reflected in the finding that when both partners of a married couple have been previously divorced, their marriage is 90 percent more likely to end in divorce (Wolfinger 2005). \n\n People in a second marriage account for approximately 19.3 percent of all married persons, and those who have been married three or more times account for 5.2 percent (U.S. Census Bureau 2011). The vast majority (91 percent) of remarriages occur after divorce; only 9 percent occur after death of a spouse (Kreider 2006). Most men and women remarry within five years of a divorce, with the median length for men (three years) being lower than for women (4.4 years). This length of time has been fairly consistent since the 1950s. The majority of those who remarry are between the ages of 25 and 44 (Kreider 2006). The general pattern of remarriage also shows that whites are more likely to remarry than black Americans. \n\n Marriage the second time around (or third or fourth) can be a very different process than the first. Remarriage lacks many of the classic courtship rituals of a first marriage. In a second marriage, individuals are less likely to deal with issues like parental approval, premarital sex, or desired family size (Elliot 2010). In a survey of households formed by remarriage, a mere 8 percent included only biological children of the remarried couple. Of the 49 percent of homes that include children, 24 percent included only the woman’s biological children, 3 percent included only the man’s biological children, and 9 percent included a combination of both spouse’s children (U.S. Census Bureau 2006). \n\n Children of Divorce and Remarriage \n\n Divorce and remarriage can been stressful on partners and children alike. Divorce is often justified by the notion that children are better off in a divorced family than in a family with parents who do not get along. However, long-term studies determine that to be generally untrue. Research suggests that while marital conflict does not provide an ideal childrearing environment, going through a divorce can be damaging. Children are often confused and frightened by the threat to their family security. They may feel responsible for the divorce and attempt to bring their parents back together, often by sacrificing their own well-being (Amato 2000). Only in high-conflict homes do children benefit from divorce and the subsequent decrease in conflict. The majority of divorces come out of lower-conflict homes, and children from those homes are more negatively impacted by the stress of the divorce than the stress of unhappiness in the marriage (Amato 2000). Studies also suggest that stress levels for children are not improved when a child acquires a stepfamily through marriage. Although there may be increased economic stability, stepfamilies typically have a high level of interpersonal conflict (McLanahan and Sandefur 1994). \n\n Children’s ability to deal with a divorce may depend on their age. Research has found that divorce may be most difficult for school-aged children, as they are old enough to understand the separation but not old enough to understand the reasoning behind it. Older teenagers are more likely to recognize the conflict that led to the divorce but may still feel fear, loneliness, guilt, and pressure to choose sides. Infants and preschool-age children may suffer the heaviest impact from the loss of routine that the marriage offered (Temke 2006). \n\n Proximity to parents also makes a difference in a child’s well-being after divorce. Boys who live or have joint arrangements with their fathers show less aggression than those who are raised by their mothers only. Similarly, girls who live or have joint arrangements with their mothers tend to be more responsible and mature than those who are raised by their fathers only. Nearly three-fourths of the children of parents who are divorced live in a household headed by their mother, leaving many boys without a father figure residing in the home (U.S. Census Bureau 2011b). Still, researchers suggest that a strong parent-child relationship can greatly improve a child’s adjustment to divorce (Temke 2006). \n\n There is empirical evidence that divorce has not discouraged children in terms of how they view marriage and family. In a survey conducted by researchers from the University of Michigan, about three-quarters of high school seniors said it was “extremely important” to have a strong marriage and family life. And over half believed it was “very likely” that they would be in a lifelong marriage (Popenoe and Whitehead 2007). These numbers have continued to climb over the last 25 years. \n\n Violence and Abuse \n\n Violence and abuse are among the most disconcerting of the challenges that today’s families face. Abuse can occur between spouses, between parent and child, as well as between other family members. The frequency of violence among families is a difficult to determine because many cases of spousal abuse and child abuse go unreported. In any case, studies have shown that abuse (reported or not) has a major impact on families and society as a whole. \n\n Domestic Violence \n\n Domestic violence is a significant social problem in the United States. It is often characterized as violence between household or family members, specifically spouses. To include unmarried, cohabitating, and same-sex couples, family sociologists have created the term intimate partner violence (IPV) . Women are the primary victims of intimate partner violence. It is estimated that 1 in 4 women has experienced some form of IPV in her lifetime (compared to 1 in 7 men) (Catalano 2007). IPV may include physical violence, such as punching, kicking, or other methods of inflicting physical pain; sexual violence, such as rape or other forced sexual acts; threats and intimidation that imply either physical or sexual abuse; and emotional abuse, such as harming another’s sense of self-worth through words or controlling another’s behavior. IPV often starts as emotional abuse and then escalates to other forms or combinations of abuse (Centers for Disease Control 2012). In 2010, of IPV acts that involved physical actions against women, 57 percent involved physical violence only; 9 percent involved rape and physical violence; 14 percent involved physical violence and stalking; 12 percent involved rape, physical violence, and stalking; and 4 percent involved rape only (CDC 2011). This is vastly different than IPV abuse patterns for men, which show that nearly all (92 percent) physical acts of IVP take the form of physical violence and fewer than one percent involve rape alone or in combination (Catalano 2007). IPV affects women at greater rates than men because women often take the passive role in relationships and may become emotionally dependent on their partner. Perpetrators of IPV work to establish and maintain such dependence in order to hold power and control over their victims, making them feel stupid, crazy, or ugly—in some way worthless. \n\n IPV affects different segments of the population at different rates. The rate of IPV for black women (4.6 per 1,000 persons over the age of 12) is higher than that for white women (3.1). These numbers have been fairly stable for both racial groups over the last 10 years. However, the numbers have steadily increased for Native Americans and Alaskan Natives (up to 11.1 for females) (Catalano 2007). \n\n Those who are separated report higher rates of abuse than those with other marital statuses, as conflict is typically higher in those relationships. Similarly, those who are cohabitating are more likely than those who are married to experience IPV (Stets and Straus 1990). Other researchers have found that the rate of IPV doubles for women in low-income disadvantaged areas when compared to IPV experienced by women who reside in more affluent areas (Benson and Fox 2004). Overall, women ages 20 to 24 are at the greatest risk of nonfatal abuse (Catalano 2007). \n\n Accurate statistics on IPV are difficult to determine, as it is estimated that more than half of nonfatal IPV goes unreported. It is not until victims choose to report crimes that patterns of abuse are exposed. Most victims studied stated that abuse had occurred for at least two years prior to their first report (Carlson, Harris, and Holden 1999). \n\n Sometimes abuse is reported to police by a third party, but it still may not be confirmed by victims. A study of domestic violence incident reports found that even when confronted by police about abuse, 29 percent of victims denied that abuse occurred. Surprisingly, 19 percent of their assailants were likely to admit to abuse (Felson, Ackerman, and Gallagher 2005). According to the National Criminal Victims Survey, victims cite varied reason why they are reluctant to report abuse, as shown in the table below. \n\n Reason Abuse Is Unreported \n\n % Females \n\n % Males \n\n Considered a Private Matter \n\n 22 \n\n 39 \n\n Fear of Retaliation \n\n 12 \n\n 5 \n\n To Protect the Abuser \n\n 14 \n\n 16 \n\n Belief That Police Won’t Do Anything \n\n 8 \n\n 8 \n\n Table 14.3 This chart shows reasons that victims give for why they fail to report abuse to police authorities (Catalano 2007). Two-thirds of nonfatal IPV occurs inside of the home and approximately 10 percent occurs at the home of the victim’s friend or neighbor. The majority of abuse takes place between the hours of 6 p.m. and 6 a.m, and nearly half (42 percent) involves alcohol or drug use (Catalano 2007). Many perpetrators of IVP blame alcohol or drugs for their abuse, though studies have shown that alcohol and drugs do not cause IPV, they may only lower inhibitions (Hanson 2011). IPV has significant long-term effects on individual victims and on society. Studies have shown that IPV damage extends beyond the direct physical or emotional wounds. Extended IPV has been linked to unemployment among victims, as many have difficulty finding or holding employment. Additionally, nearly all women who report serious domestic problems exhibit symptoms of major depression (Goodwin, Chandler, and Meisel 2003). \n\n Female victims of IPV are also more likely to abuse alcohol or drugs, suffer from eating disorders, and attempt suicide (Silverman et al. 2001). IPV is indeed something that impacts more than just intimate partners. In a survey, 34 percent of respondents said they have witnessed IPV, and 59 percent said that they know a victim personally (Roper Starch Worldwide 1995). Many people want to help IPV victims but are hesitant to intervene because they feel that it is a personal matter or they fear retaliation from the abuser—reasons similar to those of victims who do not report IPV. \n\n Child Abuse \n\n Children are among the most helpless victims of abuse. In 2010, there were more than 3.3 million reports of child abuse involving an estimated 5.9 million children (Child Help 2011). Three-fifths of child abuse reports are made by professionals, including teachers, law enforcement personal, and social services staff. The rest are made by anonymous sources, other relatives, parents, friends, and neighbors. \n\n Child abuse may come in several forms, the most common being neglect (78.3 percent), followed by physical abuse (10.8 percent), sexual abuse (7.6 percent), psychological maltreatment (7.6 percent), and medical neglect (2.4 percent) (Child Help 2011). Some children suffer from a combination of these forms of abuse. The majority (81.2 percent) of perpetrators are parents; 6.2 percent are other relatives. \n\n Infants (children less than one year old) were the most victimized population with an incident rate of 20.6 per 1,000 infants. This age group is particularly vulnerable to neglect because they are entirely dependent on parents for care. Some parents do not purposely neglect their children; factors such as cultural values, standard of care in a community, and poverty can lead to hazardous level of neglect. If information or assistance from public or private services are available and a parent fails to use those services, child welfare services may intervene (U.S. Department of Health and Human Services). \n\n Infants are also often victims of physical abuse, particularly in the form of violent shaking. This type of physical abuse is referred to as shaken-baby syndrome , which describes a group of medical symptoms such as brain swelling and retinal hemorrhage resulting from forcefully shaking or causing impact to an infant’s head. A baby’s cry is the number one trigger for shaking. Parents may find themselves unable to soothe a baby’s concerns and may take their frustration out on the child by shaking him or her violently. Other stress factors such as a poor economy, unemployment, and general dissatisfaction with parental life may contribute this type of abuse. While there is no official central registry of shaken-baby syndrome statistics, it is estimated that each year 1,400 babies die or suffer serious injury from being shaken (Barr 2007). \n\n Social Policy and Debate Corporal Punishment Physical abuse in children may come in the form of beating, kicking, throwing, choking, hitting with objects, burning, or other methods. Injury inflicted by such behavior is considered abuse even if the parent or caregiver did not intend to harm the child. Other types of physical contact that are characterized as discipline (spanking, for example) are not considered abuse as long as no injury results (Child Welfare Information Gateway 2008). \n\n This issue is rather controversial among modern-day Americans. While some parents feel that physical discipline, or corporal punishment, is an effective way to respond to bad behavior, others feel that it is a form of abuse. According to a poll conducted by ABC News, 65 percent of respondents approve of spanking and 50 percent said that they sometimes spank their child. \n\n Tendency toward physical punishment may be affected by culture and education. Those who live in the South are more likely than those who live in other regions to spank their child. Those who do not have a college education are also more likely to spank their child (Crandall 2011). Currently, 23 states officially allow spanking in the school system; however, many parents may object and school officials must follow a set of clear guidelines when administering this type of punishment (Crandall 2011). Studies have shown that spanking is not an effective form of punishment and may lead to aggression by the victim, particularly in those who are spanked at a young age (Berlin 2009). \n\n Child abuse occurs at all socioeconomic and education levels and crosses ethnic and cultural lines. Just as child abuse is often associated with stresses felt by parents, including financial stress, parents who demonstrate resilience to these stresses are less likely to abuse (Samuels 2011). Young parents are typically less capable of coping with stresses, particularly the stress of becoming a new parent. Teenage mothers are more likely to abuse their children than their older counterparts. As a parent’s age increases, the risk of abuse decreases. Children born to mothers age 15 or younger are twice as likely to be abused or neglected by age five than are children born to mothers ages 20–21 (George and Lee 1997). \n\n Drug and alcohol use is also a known contributor to child abuse. Children raised by substance abusers have a risk of physical abuse three times greater than other kids, and neglect is four times as prevalent in these families (Child Welfare Information Gateway 2011). Other risk factors include social isolation, depression, low parental education, and a history of being mistreated as a child. Approximately 30 percent of abused children will later abuse their own children (Child Welfare Information Gateway 2006). \n\n The long-term effects of child abuse impact the physical, mental, and emotional wellbeing of a child. Injury, poor health, and mental instability occur at a high rate in this group, with 80 percent meeting the criteria of one or more psychiatric disorders, such as depression, anxiety, or suicidal behavior, by age 21. Abused children may also suffer from cognitive and social difficulties. Behavioral consequences will affect most, but not all, of child abuse victims. Children of abuse are 25 percent more likely, as adolescents, to suffer from difficulties like poor academic performance and teen pregnancy, or to engage in behaviors like drug abuse and general delinquency. They are also more likely to participate in risky sexual acts that increase their chances of contracting a sexually transmitted disease (Child Welfare Information Gateway 2006). Other risky behaviors include drug and alcohol abuse. As these consequences can affect the health care, education, and criminal systems, the problems resulting from child abuse do not just belong to the child and family, but to society as a whole. "}}},{"rowIdx":93,"cells":{"bname":{"kind":"string","value":"anatomy_and_physiology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Objectives \n\n After studying this chapter, you will be able to:\n\n Identify the components and anatomy of the lymphatic system \n\n Discuss the role of the innate immune response against pathogens \n\n Describe the power of the adaptive immune response to cure disease \n\n Explain immunological deficiencies and over-reactions of the immune system \n\n Discuss the role of the immune response in transplantation and cancer \n\n Describe the interaction of the immune and lymphatic systems with other body systems \n\n Introduction In June 1981, the Centers for Disease Control and Prevention (CDC), in Atlanta, Georgia, published a report of an unusual cluster of five patients in Los Angeles, California. All five were diagnosed with a rare pneumonia caused by a fungus called Pneumocystis jirovecii (formerly known as Pneumocystis carinii ). Why was this unusual? Although commonly found in the lungs of healthy individuals, this fungus is an opportunistic pathogen that causes disease in individuals with suppressed or underdeveloped immune systems. The very young, whose immune systems have yet to mature, and the elderly, whose immune systems have declined with age, are particularly susceptible. The five patients from LA, though, were between 29 and 36 years of age and should have been in the prime of their lives, immunologically speaking. What could be going on? A few days later, a cluster of eight cases was reported in New York City, also involving young patients, this time exhibiting a rare form of skin cancer known as Kaposi’s sarcoma. This cancer of the cells that line the blood and lymphatic vessels was previously observed as a relatively innocuous disease of the elderly. The disease that doctors saw in 1981 was frighteningly more severe, with multiple, fast-growing lesions that spread to all parts of the body, including the trunk and face. Could the immune systems of these young patients have been compromised in some way? Indeed, when they were tested, they exhibited extremely low numbers of a specific type of white blood cell in their bloodstreams, indicating that they had somehow lost a major part of the immune system. Acquired immune deficiency syndrome, or AIDS, turned out to be a new disease caused by the previously unknown human immunodeficiency virus (HIV). Although nearly 100 percent fatal in those with active HIV infections in the early years, the development of anti-HIV drugs has transformed HIV infection into a chronic, manageable disease and not the certain death sentence it once was. One positive outcome resulting from the emergence of HIV disease was that the public’s attention became focused as never before on the importance of having a functional and healthy immune system. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"macrophage"},"bloom":"1","hl_context":"<hl> A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . <hl> Macrophages move through tissues and squeeze through capillary walls using pseudopodia . They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response . Macrophages exist in many tissues of the body , either freely roaming through connective tissues or fixed to reticular fibers within specific tissues such as lymph nodes . When pathogens breach the body ’ s barrier defenses , macrophages are the first line of defense ( Table 21.3 ) . They are called different names , depending on the tissue : Kupffer cells in the liver , histiocytes in connective tissue , and alveolar macrophages in the lungs . Many of the cells of the immune system have a phagocytic ability , at least at some point during their life cycles . Phagocytosis is an important and effective mechanism of destroying pathogens during innate immune responses . The phagocyte takes the organism inside itself as a phagosome , which subsequently fuses with a lysosome and its digestive enzymes , effectively killing many pathogens . On the other hand , some bacteria including Mycobacteria tuberculosis , the cause of tuberculosis , may be resistant to these enzymes and are therefore much more difficult to clear from the body . <hl> Macrophages , neutrophils , and dendritic cells are the major phagocytes of the immune system . <hl>","hl_sentences":"A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . Macrophages , neutrophils , and dendritic cells are the major phagocytes of the immune system .","question":{"cloze_format":"The cell that is phagocytic is the ___.","normal_format":"Which of the following cells is phagocytic?","question_choices":["plasma cell","macrophage","B cell","NK cell"],"question_id":"fs-id1435493","question_text":"Which of the following cells is phagocytic?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"thoracic duct"},"bloom":null,"hl_context":"The overall drainage system of the body is asymmetrical ( see Figure 21.4 ) . The right lymphatic duct receives lymph from only the upper right side of the body . <hl> The lymph from the rest of the body enters the bloodstream through the thoracic duct via all the remaining lymphatic trunks . <hl> In general , lymphatic vessels of the subcutaneous tissues of the skin , that is , the superficial lymphatics , follow the same routes as veins , whereas the deep lymphatic vessels of the viscera generally follow the paths of arteries .","hl_sentences":"The lymph from the rest of the body enters the bloodstream through the thoracic duct via all the remaining lymphatic trunks .","question":{"cloze_format":"The structure that allows lymph from the lower right limb to enter the bloodstream is the ___.","normal_format":"Which structure allows lymph from the lower right limb to enter the bloodstream?","question_choices":["thoracic duct","right lymphatic duct","right lymphatic trunk","left lymphatic trunk"],"question_id":"fs-id1932906","question_text":"Which structure allows lymph from the lower right limb to enter the bloodstream?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"macrophages"},"bloom":"1","hl_context":"<hl> A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . <hl> Macrophages move through tissues and squeeze through capillary walls using pseudopodia . <hl> They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response . <hl> Macrophages exist in many tissues of the body , either freely roaming through connective tissues or fixed to reticular fibers within specific tissues such as lymph nodes . When pathogens breach the body ’ s barrier defenses , macrophages are the first line of defense ( Table 21.3 ) . They are called different names , depending on the tissue : Kupffer cells in the liver , histiocytes in connective tissue , and alveolar macrophages in the lungs .","hl_sentences":"A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response .","question":{"cloze_format":"The cells that are important in the innate immune response are ___.","normal_format":"Which of the following cells is important in the innate immune response?","question_choices":["B cells","T cells","macrophages","plasma cells"],"question_id":"fs-id1641348","question_text":"Which of the following cells is important in the innate immune response?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"natural killer cell"},"bloom":"1","hl_context":"<hl> A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response . <hl> A natural killer cell ( NK ) is a circulating blood cell that contains cytotoxic ( cell-killing ) granules in its extensive cytoplasm . It shares this mechanism with the cytotoxic T cells of the adaptive immune response . <hl> NK cells are among the body ’ s first lines of defense against viruses and certain types of cancer . <hl>","hl_sentences":"A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response . NK cells are among the body ’ s first lines of defense against viruses and certain types of cancer .","question":{"cloze_format":"A ___ is a cell that would be most active in early, antiviral immune responses the first time one is exposed to pathogen.","normal_format":"Which of the following cells would be most active in early, antiviral immune responses the first time one is exposed to pathogen?","question_choices":["macrophage","T cell","neutrophil","natural killer cell"],"question_id":"fs-id1865619","question_text":"Which of the following cells would be most active in early, antiviral immune responses the first time one is exposed to pathogen?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"tonsils"},"bloom":"1","hl_context":"<hl> Tonsils are lymphoid nodules located along the inner surface of the pharynx and are important in developing immunity to oral pathogens ( Figure 21.10 ) . <hl> <hl> The tonsil located at the back of the throat , the pharyngeal tonsil , is sometimes referred to as the adenoid when swollen . <hl> Such swelling is an indication of an active immune response to infection . Histologically , tonsils do not contain a complete capsule , and the epithelial layer invaginates deeply into the interior of the tonsil to form tonsillar crypts . These structures , which accumulate all sorts of materials taken into the body through eating and breathing , actually “ encourage ” pathogens to penetrate deep into the tonsillar tissues where they are acted upon by numerous lymphoid follicles and eliminated . This seems to be the major function of tonsils — to help children ’ s bodies recognize , destroy , and develop immunity to common environmental pathogens so that they will be protected in their later lives . Tonsils are often removed in those children who have recurring throat infections , especially those involving the palatine tonsils on either side of the throat , whose swelling may interfere with their breathing and / or swallowing .","hl_sentences":"Tonsils are lymphoid nodules located along the inner surface of the pharynx and are important in developing immunity to oral pathogens ( Figure 21.10 ) . The tonsil located at the back of the throat , the pharyngeal tonsil , is sometimes referred to as the adenoid when swollen .","question":{"cloze_format":"___ is/are a lymphoid nodule that is most likely to see food antigens first.","normal_format":"Which of the lymphoid nodules is most likely to see food antigens first?","question_choices":["tonsils","Peyer’s patches","bronchus-associated lymphoid tissue","mucosa-associated lymphoid tissue"],"question_id":"fs-id1909275","question_text":"Which of the lymphoid nodules is most likely to see food antigens first?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"cold"},"bloom":"1","hl_context":"The hallmark of the innate immune response is inflammation . <hl> Inflammation is something everyone has experienced . <hl> <hl> Stub a toe , cut a finger , or do any activity that causes tissue damage and inflammation will result , with its four characteristics : heat , redness , pain , and swelling ( “ loss of function ” is sometimes mentioned as a fifth characteristic ) . <hl> It is important to note that inflammation does not have to be initiated by an infection , but can also be caused by tissue injuries . The release of damaged cellular contents into the site of injury is enough to stimulate the response , even in the absence of breaks in physical barriers that would allow pathogens to enter ( by hitting your thumb with a hammer , for example ) . The inflammatory reaction brings in phagocytic cells to the damaged area to clear cellular debris and to set the stage for wound repair ( Figure 21.14 ) .","hl_sentences":"Inflammation is something everyone has experienced . Stub a toe , cut a finger , or do any activity that causes tissue damage and inflammation will result , with its four characteristics : heat , redness , pain , and swelling ( “ loss of function ” is sometimes mentioned as a fifth characteristic ) .","question":{"cloze_format":"The sign that is not characteristic of inflammation is ___.","normal_format":"Which of the following signs is not characteristic of inflammation?","question_choices":["redness","pain","cold","swelling"],"question_id":"fs-id1386160","question_text":"Which of the following signs is not characteristic of inflammation?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"microphages"},"bloom":null,"hl_context":"The complement system is a series of proteins constitutively found in the blood plasma . As such , these proteins are not considered part of the early induced immune response , even though they share features with some of the antibacterial proteins of this class . <hl> Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . <hl> Additionally , complement functions in the adaptive immune response as well , in what is called the classical pathway . The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series , which is why it is termed cascade . Once activated , the series of reactions is irreversible , and releases fragments that have the following actions : <hl> Early induced proteins are those that are not constitutively present in the body , but are made as they are needed early during the innate immune response . <hl> <hl> Interferons are an example of early induced proteins . <hl> Cells infected with viruses secrete interferons that travel to adjacent cells and induce them to make antiviral proteins . Thus , even though the initial cell is sacrificed , the surrounding cells are protected . Other early induced proteins specific for bacterial cell wall components are mannose-binding protein and C-reactive protein , made in the liver , which bind specifically to polysaccharide components of the bacterial cell wall . Phagocytes such as macrophages have receptors for these proteins , and they are thus able to recognize them as they are bound to the bacteria . This brings the phagocyte and bacterium into close proximity and enhances the phagocytosis of the bacterium by the process known as opsonization . Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein . <hl> A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response . <hl> A natural killer cell ( NK ) is a circulating blood cell that contains cytotoxic ( cell-killing ) granules in its extensive cytoplasm . It shares this mechanism with the cytotoxic T cells of the adaptive immune response . NK cells are among the body ’ s first lines of defense against viruses and certain types of cancer .","hl_sentences":"Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . Early induced proteins are those that are not constitutively present in the body , but are made as they are needed early during the innate immune response . Interferons are an example of early induced proteins . A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response .","question":{"cloze_format":"___ is not important in the antiviral innate immune response.","normal_format":"Which of the following is not important in the antiviral innate immune response?","question_choices":["interferons","natural killer cells","complement","microphages"],"question_id":"fs-id1850767","question_text":"Which of the following is not important in the antiviral innate immune response?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"opsonization"},"bloom":"1","hl_context":"Early induced proteins are those that are not constitutively present in the body , but are made as they are needed early during the innate immune response . Interferons are an example of early induced proteins . Cells infected with viruses secrete interferons that travel to adjacent cells and induce them to make antiviral proteins . Thus , even though the initial cell is sacrificed , the surrounding cells are protected . Other early induced proteins specific for bacterial cell wall components are mannose-binding protein and C-reactive protein , made in the liver , which bind specifically to polysaccharide components of the bacterial cell wall . Phagocytes such as macrophages have receptors for these proteins , and they are thus able to recognize them as they are bound to the bacteria . This brings the phagocyte and bacterium into close proximity and enhances the phagocytosis of the bacterium by the process known as opsonization . <hl> Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein . <hl>","hl_sentences":"Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein .","question":{"cloze_format":"Enhanced phagocytosis of a cell by the binding of a specific protein is called ________.","normal_format":"What is the enhanced phagocytosis of a cell by the binding of a specific protein called?","question_choices":["endocytosis","opsonization","anaphylaxis","complement activation"],"question_id":"fs-id2596426","question_text":"Enhanced phagocytosis of a cell by the binding of a specific protein is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"increased blood flow"},"bloom":"1","hl_context":"Vasodilation . Many inflammatory mediators such as histamine are vasodilators that increase the diameters of local capillaries . <hl> This causes increased blood flow and is responsible for the heat and redness of inflamed tissue . <hl> <hl> It allows greater access of the blood to the site of inflammation . <hl>","hl_sentences":"This causes increased blood flow and is responsible for the heat and redness of inflamed tissue . It allows greater access of the blood to the site of inflammation .","question":{"cloze_format":"___ leads to the redness of inflammation.","normal_format":"Which of the following leads to the redness of inflammation?","question_choices":["increased vascular permeability","anaphylactic shock","increased blood flow","complement activation"],"question_id":"fs-id2044987","question_text":"Which of the following leads to the redness of inflammation?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"antigen processing"},"bloom":"1","hl_context":"Two distinct types of MHC molecules , MHC class I and MHC class II , play roles in antigen presentation . Although produced from different genes , they both have similar functions . They bring processed antigen to the surface of the cell via a transport vesicle and present the antigen to the T cell and its receptor . Antigens from different classes of pathogens , however , use different MHC classes and take different routes through the cell to get to the surface for presentation . The basic mechanism , though , is the same . <hl> Antigens are processed by digestion , are brought into the endomembrane system of the cell , and then are expressed on the surface of the antigen-presenting cell for antigen recognition by a T cell . <hl> Intracellular antigens are typical of viruses , which replicate inside the cell , and certain other intracellular parasites and bacteria . These antigens are processed in the cytosol by an enzyme complex known as the proteasome and are then brought into the endoplasmic reticulum by the transporter associated with antigen processing ( TAP ) system , where they interact with class I MHC molecules and are eventually transported to the cell surface by a transport vesicle . Although Figure 21.16 shows T cell receptors interacting with antigenic determinants directly , the mechanism that T cells use to recognize antigens is , in reality , much more complex . T cells do not recognize free-floating or cell-bound antigens as they appear on the surface of the pathogen . They only recognize antigen on the surface of specialized cells called antigen-presenting cells . Antigens are internalized by these cells . <hl> Antigen processing is a mechanism that enzymatically cleaves the antigen into smaller pieces . <hl> The antigen fragments are then brought to the cell ’ s surface and associated with a specialized type of antigen-presenting protein known as a major histocompatibility complex ( MHC ) molecule . The MHC is the cluster of genes that encode these antigen-presenting molecules . The association of the antigen fragments with an MHC molecule on the surface of a cell is known as antigen presentation and results in the recognition of antigen by a T cell . This association of antigen and MHC occurs inside the cell , and it is the complex of the two that is brought to the surface . The peptide-binding cleft is a small indentation at the end of the MHC molecule that is furthest away from the cell membrane ; it is here that the processed fragment of antigen sits . MHC molecules are capable of presenting a variety of antigens , depending on the amino acid sequence , in their peptide-binding clefts . It is the combination of the MHC molecule and the fragment of the original peptide or carbohydrate that is actually physically recognized by the T cell receptor ( Figure 21.17 ) .","hl_sentences":"Antigens are processed by digestion , are brought into the endomembrane system of the cell , and then are expressed on the surface of the antigen-presenting cell for antigen recognition by a T cell . Antigen processing is a mechanism that enzymatically cleaves the antigen into smaller pieces .","question":{"cloze_format":"The taking in of antigen and digesting it for later presentation is called ________.","normal_format":"What is the taking in of antigen and digesting it for later presentation called?","question_choices":["antigen presentation","antigen processing","endocytosis","exocytosis"],"question_id":"fs-id1950416","question_text":"The taking in of antigen and digesting it for later presentation is called ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"to increase the numbers of specific cells"},"bloom":"1","hl_context":"Mature T cells become activated by recognizing processed foreign antigen in association with a self-MHC molecule and begin dividing rapidly by mitosis . <hl> This proliferation of T cells is called clonal expansion and is necessary to make the immune response strong enough to effectively control a pathogen . <hl> How does the body select only those T cells that are needed against a specific pathogen ? Again , the specificity of a T cell is based on the amino acid sequence and the three-dimensional shape of the antigen-binding site formed by the variable regions of the two chains of the T cell receptor ( Figure 21.19 ) . Clonal selection is the process of antigen binding only to those T cells that have receptors specific to that antigen . Each T cell that is activated has a specific receptor “ hard-wired ” into its DNA , and all of its progeny will have identical DNA and T cell receptors , forming clones of the original T cell .","hl_sentences":"This proliferation of T cells is called clonal expansion and is necessary to make the immune response strong enough to effectively control a pathogen .","question":{"cloze_format":"Clonal expansion is so important ___ .","normal_format":"Why is clonal expansion so important?","question_choices":["to select for specific cells","to secrete cytokines","to kill target cells","to increase the numbers of specific cells"],"question_id":"fs-id2443791","question_text":"Why is clonal expansion so important?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"negative selection."},"bloom":"1","hl_context":"Later , the cells become double positives that express both CD4 and CD8 markers and move from the cortex to the junction between the cortex and medulla . It is here that negative selection takes place . <hl> In negative selection , self-antigens are brought into the thymus from other parts of the body by professional antigen-presenting cells . <hl> The T cells that bind to these self-antigens are selected for negatively and are killed by apoptosis . In summary , the only T cells left are those that can bind to MHC molecules of the body with foreign antigens presented on their binding clefts , preventing an attack on one ’ s own body tissues , at least under normal circumstances . Tolerance can be broken , however , by the development of an autoimmune response , to be discussed later in this chapter .","hl_sentences":"In negative selection , self-antigens are brought into the thymus from other parts of the body by professional antigen-presenting cells .","question":{"cloze_format":"The elimination of self-reactive thymocytes is called ________.","normal_format":"What is the elimination of self-reactive thymocytes called?","question_choices":["positive selection.","negative selection.","tolerance.","clonal selection."],"question_id":"fs-id2169042","question_text":"The elimination of self-reactive thymocytes is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"cytotoxic T cells"},"bloom":"1","hl_context":"Interferons have activity in slowing viral replication and are used in the treatment of certain viral diseases , such as hepatitis B and C , but their ability to eliminate the virus completely is limited . The cytotoxic T cell response , though , is key , as it eventually overwhelms the virus and kills infected cells before the virus can complete its replicative cycle . <hl> Clonal expansion and the ability of cytotoxic T cells to kill more than one target cell make these cells especially effective against viruses . <hl> In fact , without cytotoxic T cells , it is likely that humans would all die at some point from a viral infection ( if no vaccine were available ) .","hl_sentences":"Clonal expansion and the ability of cytotoxic T cells to kill more than one target cell make these cells especially effective against viruses .","question":{"cloze_format":"___ is/are a type of T cell that is most effective against viruses.","normal_format":"Which type of T cell is most effective against viruses?","question_choices":["Th1","Th2","cytotoxic T cells","regulatory T cells"],"question_id":"fs-id2293814","question_text":"Which type of T cell is most effective against viruses?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"clonal anergy"},"bloom":null,"hl_context":"B cell differentiation and the development of tolerance are not quite as well understood as it is in T cells . Central tolerance is the destruction or inactivation of B cells that recognize self-antigens in the bone marrow , and its role is critical and well established . In the process of clonal deletion , immature B cells that bind strongly to self-antigens expressed on tissues are signaled to commit suicide by apoptosis , removing them from the population . <hl> In the process of clonal anergy , however , B cells exposed to soluble antigen in the bone marrow are not physically deleted , but become unable to function . <hl>","hl_sentences":"In the process of clonal anergy , however , B cells exposed to soluble antigen in the bone marrow are not physically deleted , but become unable to function .","question":{"cloze_format":"Removing functionality from a B cell without killing it is called ________.","normal_format":"What is removing functionality from a B cell without killing it called?","question_choices":["clonal selection","clonal expansion","clonal deletion","clonal anergy"],"question_id":"fs-id1491920","question_text":"Removing functionality from a B cell without killing it is called ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"IgG"},"bloom":"1","hl_context":"IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood . This is because class switching occurs during primary responses . IgG is a monomeric antibody that clears pathogens from the blood and can activate complement proteins ( although not as well as IgM ) , taking advantage of its antibacterial activities . <hl> Furthermore , this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens . <hl>","hl_sentences":"Furthermore , this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens .","question":{"cloze_format":"___ is a class of antibody that crosses the placenta in pregnant women.","normal_format":"Which class of antibody crosses the placenta in pregnant women?","question_choices":["IgM","IgA","IgE","IgG"],"question_id":"fs-id2919145","question_text":"Which class of antibody crosses the placenta in pregnant women?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"IgD"},"bloom":null,"hl_context":"In general , antibodies have two basic functions . They can act as the B cell antigen receptor or they can be secreted , circulate , and bind to a pathogen , often labeling it for identification by other forms of the immune response . Of the five antibody classes , notice that only two can function as the antigen receptor for naïve B cells : IgM and IgD ( Figure 21.22 ) . Mature B cells that leave the bone marrow express both IgM and IgD , but both antibodies have the same antigen specificity . <hl> Only IgM is secreted , however , and no other nonreceptor function for IgD has been discovered . <hl>","hl_sentences":"Only IgM is secreted , however , and no other nonreceptor function for IgD has been discovered .","question":{"cloze_format":"The class of antibody that has no known function other than as an antigen receptor is ___.","normal_format":"Which class of antibody has no known function other than as an antigen receptor?","question_choices":["IgM","IgA","IgE","IgD"],"question_id":"fs-id2170697","question_text":"Which class of antibody has no known function other than as an antigen receptor?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"primary response"},"bloom":"1","hl_context":"<hl> IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood . <hl> <hl> This is because class switching occurs during primary responses . <hl> IgG is a monomeric antibody that clears pathogens from the blood and can activate complement proteins ( although not as well as IgM ) , taking advantage of its antibacterial activities . Furthermore , this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens . IgM consists of five four-chain structures ( 20 total chains with 10 identical antigen-binding sites ) and is thus the largest of the antibody molecules . IgM is usually the first antibody made during a primary response . Its 10 antigen-binding sites and large shape allow it to bind well to many bacterial surfaces . It is excellent at binding complement proteins and activating the complement cascade , consistent with its role in promoting chemotaxis , opsonization , and cell lysis . Thus , it is a very effective antibody against bacteria at early stages of a primary antibody response . As the primary response proceeds , the antibody produced in a B cell can change to IgG , IgA , or IgE by the process known as class switching . <hl> Class switching is the change of one antibody class to another . <hl> While the class of antibody changes , the specificity and the antigen-binding sites do not . Thus , the antibodies made are still specific to the pathogen that stimulated the initial IgM response .","hl_sentences":"IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood . This is because class switching occurs during primary responses . Class switching is the change of one antibody class to another .","question":{"cloze_format":"Class switching occurs in ___ .","normal_format":"When does class switching occur?","question_choices":["primary response","secondary response","tolerance","memory response"],"question_id":"fs-id1472037","question_text":"When does class switching occur?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"IgA"},"bloom":"1","hl_context":"<hl> IgA exists in two forms , a four-chain monomer in the blood and an eight-chain structure , or dimer , in exocrine gland secretions of the mucous membranes , including mucus , saliva , and tears . <hl> Thus , dimeric IgA is the only antibody to leave the interior of the body to protect body surfaces . IgA is also of importance to newborns , because this antibody is present in mother ’ s breast milk ( colostrum ) , which serves to protect the infant from disease .","hl_sentences":"IgA exists in two forms , a four-chain monomer in the blood and an eight-chain structure , or dimer , in exocrine gland secretions of the mucous membranes , including mucus , saliva , and tears .","question":{"cloze_format":"The class of antibody that is found in mucus is ___ .","normal_format":"Which class of antibody is found in mucus?","question_choices":["IgM","IgA","IgE","IgD"],"question_id":"fs-id1910429","question_text":"Which class of antibody is found in mucus?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"lysosomal"},"bloom":"1","hl_context":"The body fights bacterial pathogens with a wide variety of immunological mechanisms , essentially trying to find one that is effective . <hl> Bacteria such as Mycobacterium leprae , the cause of leprosy , are resistant to lysosomal enzymes and can persist in macrophage organelles or escape into the cytosol . <hl> <hl> In such situations , infected macrophages receiving cytokine signals from Th1 cells turn on special metabolic pathways . <hl> <hl> Macrophage oxidative metabolism is hostile to intracellular bacteria , often relying on the production of nitric oxide to kill the bacteria inside the macrophage . <hl>","hl_sentences":"Bacteria such as Mycobacterium leprae , the cause of leprosy , are resistant to lysosomal enzymes and can persist in macrophage organelles or escape into the cytosol . In such situations , infected macrophages receiving cytokine signals from Th1 cells turn on special metabolic pathways . Macrophage oxidative metabolism is hostile to intracellular bacteria , often relying on the production of nitric oxide to kill the bacteria inside the macrophage .","question":{"cloze_format":"The ___ enzymes in macrophages are important for clearing intracellular bacteria.","normal_format":"Which enzymes in macrophages are important for clearing intracellular bacteria?","question_choices":["metabolic","mitochondrial","nuclear","lysosomal"],"question_id":"fs-id1841131","question_text":"Which enzymes in macrophages are important for clearing intracellular bacteria?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"tuberculosis"},"bloom":"1","hl_context":"It is important to keep in mind that although the immune system has evolved to be able to control many pathogens , pathogens themselves have evolved ways to evade the immune response . <hl> An example already mentioned is in Mycobacterium tuberculosis , which has evolved a complex cell wall that is resistant to the digestive enzymes of the macrophages that ingest them , and thus persists in the host , causing the chronic disease tuberculosis . <hl> This section briefly summarizes other ways in which pathogens can “ outwit ” immune responses . But keep in mind , although it seems as if pathogens have a will of their own , they do not . All of these evasive “ strategies ” arose strictly by evolution , driven by selection .","hl_sentences":"An example already mentioned is in Mycobacterium tuberculosis , which has evolved a complex cell wall that is resistant to the digestive enzymes of the macrophages that ingest them , and thus persists in the host , causing the chronic disease tuberculosis .","question":{"cloze_format":"___ is a type of chronic lung disease that is caused by a Mycobacterium.","normal_format":"What type of chronic lung disease is caused by a Mycobacterium?","question_choices":["asthma","emphysema","tuberculosis","leprosy"],"question_id":"fs-id2105019","question_text":"What type of chronic lung disease is caused by a Mycobacterium?"},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"complement"},"bloom":"1","hl_context":"IgM consists of five four-chain structures ( 20 total chains with 10 identical antigen-binding sites ) and is thus the largest of the antibody molecules . IgM is usually the first antibody made during a primary response . Its 10 antigen-binding sites and large shape allow it to bind well to many bacterial surfaces . It is excellent at binding complement proteins and activating the complement cascade , consistent with its role in promoting chemotaxis , opsonization , and cell lysis . <hl> Thus , it is a very effective antibody against bacteria at early stages of a primary antibody response . <hl> As the primary response proceeds , the antibody produced in a B cell can change to IgG , IgA , or IgE by the process known as class switching . Class switching is the change of one antibody class to another . While the class of antibody changes , the specificity and the antigen-binding sites do not . Thus , the antibodies made are still specific to the pathogen that stimulated the initial IgM response . The complement system is a series of proteins constitutively found in the blood plasma . As such , these proteins are not considered part of the early induced immune response , even though they share features with some of the antibacterial proteins of this class . <hl> Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . <hl> <hl> Additionally , complement functions in the adaptive immune response as well , in what is called the classical pathway . <hl> <hl> The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series , which is why it is termed cascade . <hl> Once activated , the series of reactions is irreversible , and releases fragments that have the following actions :","hl_sentences":"Thus , it is a very effective antibody against bacteria at early stages of a primary antibody response . Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . Additionally , complement functions in the adaptive immune response as well , in what is called the classical pathway . The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series , which is why it is termed cascade .","question":{"cloze_format":"___ are a type of immune response that is most directly effective against bacteria.","normal_format":"Which type of immune response is most directly effective against bacteria?","question_choices":["natural killer cells","complement","cytotoxic T cells","helper T cells"],"question_id":"fs-id1753105","question_text":"Which type of immune response is most directly effective against bacteria?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"mutation"},"bloom":"1","hl_context":"<hl> Another method of immune evasion is mutation . <hl> <hl> Because viruses ’ surface molecules mutate continuously , viruses like influenza change enough each year that the flu vaccine for one year may not protect against the flu common to the next . <hl> New vaccine formulations must be derived for each flu season .","hl_sentences":"Another method of immune evasion is mutation . Because viruses ’ surface molecules mutate continuously , viruses like influenza change enough each year that the flu vaccine for one year may not protect against the flu common to the next .","question":{"cloze_format":"The reason that you have to be immunized with a new influenza vaccine each year is ___.","normal_format":"What is the reason that you have to be immunized with a new influenza vaccine each year?","question_choices":["the vaccine is only protective for a year","mutation","macrophage oxidative metabolism","memory response"],"question_id":"fs-id2464756","question_text":"What is the reason that you have to be immunized with a new influenza vaccine each year?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"natural killer cells"},"bloom":"1","hl_context":"The primary mechanisms against viruses are NK cells , interferons , and cytotoxic T cells . Antibodies are effective against viruses mostly during protection , where an immune individual can neutralize them based on a previous exposure . Antibodies have no effect on viruses or other intracellular pathogens once they enter the cell , since antibodies are not able to penetrate the plasma membrane of the cell . Many cells respond to viral infections by downregulating their expression of MHC class I molecules . This is to the advantage of the virus , because without class I expression , cytotoxic T cells have no activity . NK cells , however , can recognize virally infected class I-negative cells and destroy them . <hl> Thus , NK and cytotoxic T cells have complementary activities against virally infected cells . <hl>","hl_sentences":"Thus , NK and cytotoxic T cells have complementary activities against virally infected cells .","question":{"cloze_format":"The immune response that works in concert with cytotoxic T cells against virally infected cells is ___ .","normal_format":"Which type of immune response works in concert with cytotoxic T cells against virally infected cells?","question_choices":["natural killer cells","complement","antibodies","memory"],"question_id":"fs-id1927907","question_text":"Which type of immune response works in concert with cytotoxic T cells against virally infected cells?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"type III"},"bloom":"1","hl_context":"Type II hypersensitivity , which involves IgG-mediated lysis of cells by complement proteins , occurs during mismatched blood transfusions and blood compatibility diseases such as erythroblastosis fetalis ( see section on transplantation ) . <hl> Type III hypersensitivity occurs with diseases such as systemic lupus erythematosus , where soluble antigens , mostly DNA and other material from the nucleus , and antibodies accumulate in the blood to the point that the antigen and antibody precipitate along blood vessel linings . <hl> These immune complexes often lodge in the kidneys , joints , and other organs where they can activate complement proteins and cause inflammation . <hl> The word “ hypersensitivity ” simply means sensitive beyond normal levels of activation . <hl> Allergies and inflammatory responses to nonpathogenic environmental substances have been observed since the dawn of history . Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity . Still , it is useful for this discussion to use the four types of hypersensitivities as a guide to understand these mechanisms ( Figure 21.28 ) .","hl_sentences":"Type III hypersensitivity occurs with diseases such as systemic lupus erythematosus , where soluble antigens , mostly DNA and other material from the nucleus , and antibodies accumulate in the blood to the point that the antigen and antibody precipitate along blood vessel linings . The word “ hypersensitivity ” simply means sensitive beyond normal levels of activation .","question":{"cloze_format":"The type of hypersensitivity that involves soluble antigen-antibody complexes is ___ .","normal_format":"Which type of hypersensitivity involves soluble antigen-antibody complexes?","question_choices":["type I","type II","type III","type IV"],"question_id":"fs-id2158272","question_text":"Which type of hypersensitivity involves soluble antigen-antibody complexes?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"recruitment of immune cells"},"bloom":"1","hl_context":"Delayed hypersensitivity , or type IV hypersensitivity , is basically a standard cellular immune response . <hl> In delayed hypersensitivity , the first exposure to an antigen is called sensitization , such that on re-exposure , a secondary cellular response results , secreting cytokines that recruit macrophages and other phagocytes to the site . <hl> <hl> These sensitized T cells , of the Th1 class , will also activate cytotoxic T cells . <hl> <hl> The time it takes for this reaction to occur accounts for the 24 - to 72 - hour delay in development . <hl>","hl_sentences":"In delayed hypersensitivity , the first exposure to an antigen is called sensitization , such that on re-exposure , a secondary cellular response results , secreting cytokines that recruit macrophages and other phagocytes to the site . These sensitized T cells , of the Th1 class , will also activate cytotoxic T cells . The time it takes for this reaction to occur accounts for the 24 - to 72 - hour delay in development .","question":{"cloze_format":"(The) ___ cause(s) the delay in delayed hypersensitivity.","normal_format":"What causes the delay in delayed hypersensitivity?","question_choices":["inflammation","cytokine release","recruitment of immune cells","histamine release"],"question_id":"fs-id2302229","question_text":"What causes the delay in delayed hypersensitivity?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"histamine release"},"bloom":null,"hl_context":"Allergists use skin testing to identify allergens in type I hypersensitivity . <hl> In skin testing , allergen extracts are injected into the epidermis , and a positive result of a soft , pale swelling at the site surrounded by a red zone ( called the wheal and flare response ) , caused by the release of histamine and the granule mediators , usually occurs within 30 minutes . <hl> The soft center is due to fluid leaking from the blood vessels and the redness is caused by the increased blood flow to the area that results from the dilation of local blood vessels at the site . Antigens that cause allergic responses are often referred to as allergens . The specificity of the immediate hypersensitivity response is predicated on the binding of allergen-specific IgE to the mast cell surface . The process of producing allergen-specific IgE is called sensitization , and is a necessary prerequisite for the symptoms of immediate hypersensitivity to occur . Allergies and allergic asthma are mediated by mast cell degranulation that is caused by the crosslinking of the antigen-specific IgE molecules on the mast cell surface . <hl> The mediators released have various vasoactive effects already discussed , but the major symptoms of inhaled allergens are the nasal edema and runny nose caused by the increased vascular permeability and increased blood flow of nasal blood vessels . <hl> <hl> As these mediators are released with mast cell degranulation , type I hypersensitivity reactions are usually rapid and occur within just a few minutes , hence the term immediate hypersensitivity . <hl> The word “ hypersensitivity ” simply means sensitive beyond normal levels of activation . Allergies and inflammatory responses to nonpathogenic environmental substances have been observed since the dawn of history . <hl> Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity . <hl> Still , it is useful for this discussion to use the four types of hypersensitivities as a guide to understand these mechanisms ( Figure 21.28 ) .","hl_sentences":"In skin testing , allergen extracts are injected into the epidermis , and a positive result of a soft , pale swelling at the site surrounded by a red zone ( called the wheal and flare response ) , caused by the release of histamine and the granule mediators , usually occurs within 30 minutes . The mediators released have various vasoactive effects already discussed , but the major symptoms of inhaled allergens are the nasal edema and runny nose caused by the increased vascular permeability and increased blood flow of nasal blood vessels . As these mediators are released with mast cell degranulation , type I hypersensitivity reactions are usually rapid and occur within just a few minutes , hence the term immediate hypersensitivity . Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity .","question":{"cloze_format":"___ is/are a critical feature of immediate hypersensitivity.","normal_format":"Which of the following is a critical feature of immediate hypersensitivity?","question_choices":["inflammation","cytotoxic T cells","recruitment of immune cells","histamine release"],"question_id":"fs-id2326143","question_text":"Which of the following is a critical feature of immediate hypersensitivity?"},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"rheumatic fever"},"bloom":"1","hl_context":"Environmental triggers seem to play large roles in autoimmune responses . One explanation for the breakdown of tolerance is that , after certain bacterial infections , an immune response to a component of the bacterium cross-reacts with a self-antigen . <hl> This mechanism is seen in rheumatic fever , a result of infection with Streptococcus bacteria , which causes strep throat . <hl> <hl> The antibodies to this pathogen ’ s M protein cross-react with an antigenic component of heart myosin , a major contractile protein of the heart that is critical to its normal function . <hl> <hl> The antibody binds to these molecules and activates complement proteins , causing damage to the heart , especially to the heart valves . <hl> On the other hand , some theories propose that having multiple common infectious diseases actually prevents autoimmune responses . The fact that autoimmune diseases are rare in countries that have a high incidence of infectious diseases supports this idea , another example of the hygiene hypothesis discussed earlier in this chapter .","hl_sentences":"This mechanism is seen in rheumatic fever , a result of infection with Streptococcus bacteria , which causes strep throat . The antibodies to this pathogen ’ s M protein cross-react with an antigenic component of heart myosin , a major contractile protein of the heart that is critical to its normal function . The antibody binds to these molecules and activates complement proteins , causing damage to the heart , especially to the heart valves .","question":{"cloze_format":"___ is an autoimmune disease of the heart.","normal_format":"Which of the following is an autoimmune disease of the heart?","question_choices":["rheumatoid arthritis","lupus","rheumatic fever","Hashimoto’s thyroiditis"],"question_id":"fs-id2021024","question_text":"Which of the following is an autoimmune disease of the heart?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"epinephrine"},"bloom":"1","hl_context":"Most allergens are in themselves nonpathogenic and therefore innocuous . Some individuals develop mild allergies , which are usually treated with antihistamines . Others develop severe allergies that may cause anaphylactic shock , which can potentially be fatal within 20 to 30 minutes if untreated . This drop in blood pressure ( shock ) with accompanying contractions of bronchial smooth muscle is caused by systemic mast cell degranulation when an allergen is eaten ( for example , shellfish and peanuts ) , injected ( by a bee sting or being administered penicillin ) , or inhaled ( asthma ) . <hl> Because epinephrine raises blood pressure and relaxes bronchial smooth muscle , it is routinely used to counteract the effects of anaphylaxis and can be lifesaving . <hl> Patients with known severe allergies are encouraged to keep automatic epinephrine injectors with them at all times , especially when away from easy access to hospitals .","hl_sentences":"Because epinephrine raises blood pressure and relaxes bronchial smooth muscle , it is routinely used to counteract the effects of anaphylaxis and can be lifesaving .","question":{"cloze_format":"The drug that is used to counteract the effects of anaphylactic shock is ___.","normal_format":"What drug is used to counteract the effects of anaphylactic shock?","question_choices":["epinephrine","antihistamines","antibiotics","aspirin"],"question_id":"fs-id2573002","question_text":"What drug is used to counteract the effects of anaphylactic shock?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"Kaposi’s sarcoma"},"bloom":"1","hl_context":"<hl> Immune Responses Against Cancer It is clear that with some cancers , for example Kaposi ’ s sarcoma , a healthy immune system does a good job at controlling them ( Figure 21.31 ) . <hl> This disease , which is caused by the human herpesvirus , is almost never observed in individuals with strong immune systems , such as the young and immunocompetent . Other examples of cancers caused by viruses include liver cancer caused by the hepatitis B virus and cervical cancer caused by the human papilloma virus . As these last two viruses have vaccines available for them , getting vaccinated can help prevent these two types of cancer by stimulating the immune response . Introduction In June 1981 , the Centers for Disease Control and Prevention ( CDC ) , in Atlanta , Georgia , published a report of an unusual cluster of five patients in Los Angeles , California . All five were diagnosed with a rare pneumonia caused by a fungus called Pneumocystis jirovecii ( formerly known as Pneumocystis carinii ) . Why was this unusual ? Although commonly found in the lungs of healthy individuals , this fungus is an opportunistic pathogen that causes disease in individuals with suppressed or underdeveloped immune systems . The very young , whose immune systems have yet to mature , and the elderly , whose immune systems have declined with age , are particularly susceptible . The five patients from LA , though , were between 29 and 36 years of age and should have been in the prime of their lives , immunologically speaking . What could be going on ? A few days later , a cluster of eight cases was reported in New York City , also involving young patients , this time exhibiting a rare form of skin cancer known as Kaposi ’ s sarcoma . This cancer of the cells that line the blood and lymphatic vessels was previously observed as a relatively innocuous disease of the elderly . The disease that doctors saw in 1981 was frighteningly more severe , with multiple , fast-growing lesions that spread to all parts of the body , including the trunk and face . Could the immune systems of these young patients have been compromised in some way ? Indeed , when they were tested , they exhibited extremely low numbers of a specific type of white blood cell in their bloodstreams , indicating that they had somehow lost a major part of the immune system . <hl> Acquired immune deficiency syndrome , or AIDS , turned out to be a new disease caused by the previously unknown human immunodeficiency virus ( HIV ) . <hl> Although nearly 100 percent fatal in those with active HIV infections in the early years , the development of anti-HIV drugs has transformed HIV infection into a chronic , manageable disease and not the certain death sentence it once was . One positive outcome resulting from the emergence of HIV disease was that the public ’ s attention became focused as never before on the importance of having a functional and healthy immune system .","hl_sentences":"Immune Responses Against Cancer It is clear that with some cancers , for example Kaposi ’ s sarcoma , a healthy immune system does a good job at controlling them ( Figure 21.31 ) . Acquired immune deficiency syndrome , or AIDS , turned out to be a new disease caused by the previously unknown human immunodeficiency virus ( HIV ) .","question":{"cloze_format":"The type of cancer that is associated with HIV disease is ___.","normal_format":"Which type of cancer is associated with HIV disease?","question_choices":["Kaposi’s sarcoma","melanoma","lymphoma","renal cell carcinoma"],"question_id":"fs-id1492110","question_text":"Which type of cancer is associated with HIV disease?"},"references_are_paraphrase":0},{"answer":{"ans_choice":3,"ans_text":"graft-versus-host disease"},"bloom":"1","hl_context":"<hl> One disease of transplantation occurs with bone marrow transplants , which are used to treat various diseases , including SCID and leukemia . <hl> <hl> Because the bone marrow cells being transplanted contain lymphocytes capable of mounting an immune response , and because the recipient ’ s immune response has been destroyed before receiving the transplant , the donor cells may attack the recipient tissues , causing graft-versus-host disease . <hl> Symptoms of this disease , which usually include a rash and damage to the liver and mucosa , are variable , and attempts have been made to moderate the disease by first removing mature T cells from the donor bone marrow before transplanting it .","hl_sentences":"One disease of transplantation occurs with bone marrow transplants , which are used to treat various diseases , including SCID and leukemia . Because the bone marrow cells being transplanted contain lymphocytes capable of mounting an immune response , and because the recipient ’ s immune response has been destroyed before receiving the transplant , the donor cells may attack the recipient tissues , causing graft-versus-host disease .","question":{"cloze_format":"The disease that is associated with bone marrow transplants is (the) ___ .","normal_format":"What disease is associated with bone marrow transplants?","question_choices":["diabetes mellitus type I","melanoma","headache","graft-versus-host disease"],"question_id":"fs-id2584330","question_text":"What disease is associated with bone marrow transplants?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"macrophage\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . <hl> Macrophages move through tissues and squeeze through capillary walls using pseudopodia . They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response . Macrophages exist in many tissues of the body , either freely roaming through connective tissues or fixed to reticular fibers within specific tissues such as lymph nodes . When pathogens breach the body ’ s barrier defenses , macrophages are the first line of defense ( Table 21.3 ) . They are called different names , depending on the tissue : Kupffer cells in the liver , histiocytes in connective tissue , and alveolar macrophages in the lungs . Many of the cells of the immune system have a phagocytic ability , at least at some point during their life cycles . Phagocytosis is an important and effective mechanism of destroying pathogens during innate immune responses . The phagocyte takes the organism inside itself as a phagosome , which subsequently fuses with a lysosome and its digestive enzymes , effectively killing many pathogens . On the other hand , some bacteria including Mycobacteria tuberculosis , the cause of tuberculosis , may be resistant to these enzymes and are therefore much more difficult to clear from the body . <hl> Macrophages , neutrophils , and dendritic cells are the major phagocytes of the immune system . <hl>\",\n \"hl_sentences\": \"A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . Macrophages , neutrophils , and dendritic cells are the major phagocytes of the immune system .\",\n \"question\": {\n \"cloze_format\": \"The cell that is phagocytic is the ___.\",\n \"normal_format\": \"Which of the following cells is phagocytic?\",\n \"question_choices\": [\n \"plasma cell\",\n \"macrophage\",\n \"B cell\",\n \"NK cell\"\n ],\n \"question_id\": \"fs-id1435493\",\n \"question_text\": \"Which of the following cells is phagocytic?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"thoracic duct\"\n },\n \"bloom\": null,\n \"hl_context\": \"The overall drainage system of the body is asymmetrical ( see Figure 21.4 ) . The right lymphatic duct receives lymph from only the upper right side of the body . <hl> The lymph from the rest of the body enters the bloodstream through the thoracic duct via all the remaining lymphatic trunks . <hl> In general , lymphatic vessels of the subcutaneous tissues of the skin , that is , the superficial lymphatics , follow the same routes as veins , whereas the deep lymphatic vessels of the viscera generally follow the paths of arteries .\",\n \"hl_sentences\": \"The lymph from the rest of the body enters the bloodstream through the thoracic duct via all the remaining lymphatic trunks .\",\n \"question\": {\n \"cloze_format\": \"The structure that allows lymph from the lower right limb to enter the bloodstream is the ___.\",\n \"normal_format\": \"Which structure allows lymph from the lower right limb to enter the bloodstream?\",\n \"question_choices\": [\n \"thoracic duct\",\n \"right lymphatic duct\",\n \"right lymphatic trunk\",\n \"left lymphatic trunk\"\n ],\n \"question_id\": \"fs-id1932906\",\n \"question_text\": \"Which structure allows lymph from the lower right limb to enter the bloodstream?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"macrophages\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . <hl> Macrophages move through tissues and squeeze through capillary walls using pseudopodia . <hl> They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response . <hl> Macrophages exist in many tissues of the body , either freely roaming through connective tissues or fixed to reticular fibers within specific tissues such as lymph nodes . When pathogens breach the body ’ s barrier defenses , macrophages are the first line of defense ( Table 21.3 ) . They are called different names , depending on the tissue : Kupffer cells in the liver , histiocytes in connective tissue , and alveolar macrophages in the lungs .\",\n \"hl_sentences\": \"A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response .\",\n \"question\": {\n \"cloze_format\": \"The cells that are important in the innate immune response are ___.\",\n \"normal_format\": \"Which of the following cells is important in the innate immune response?\",\n \"question_choices\": [\n \"B cells\",\n \"T cells\",\n \"macrophages\",\n \"plasma cells\"\n ],\n \"question_id\": \"fs-id1641348\",\n \"question_text\": \"Which of the following cells is important in the innate immune response?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"natural killer cell\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response . <hl> A natural killer cell ( NK ) is a circulating blood cell that contains cytotoxic ( cell-killing ) granules in its extensive cytoplasm . It shares this mechanism with the cytotoxic T cells of the adaptive immune response . <hl> NK cells are among the body ’ s first lines of defense against viruses and certain types of cancer . <hl>\",\n \"hl_sentences\": \"A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response . NK cells are among the body ’ s first lines of defense against viruses and certain types of cancer .\",\n \"question\": {\n \"cloze_format\": \"A ___ is a cell that would be most active in early, antiviral immune responses the first time one is exposed to pathogen.\",\n \"normal_format\": \"Which of the following cells would be most active in early, antiviral immune responses the first time one is exposed to pathogen?\",\n \"question_choices\": [\n \"macrophage\",\n \"T cell\",\n \"neutrophil\",\n \"natural killer cell\"\n ],\n \"question_id\": \"fs-id1865619\",\n \"question_text\": \"Which of the following cells would be most active in early, antiviral immune responses the first time one is exposed to pathogen?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"tonsils\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> Tonsils are lymphoid nodules located along the inner surface of the pharynx and are important in developing immunity to oral pathogens ( Figure 21.10 ) . <hl> <hl> The tonsil located at the back of the throat , the pharyngeal tonsil , is sometimes referred to as the adenoid when swollen . <hl> Such swelling is an indication of an active immune response to infection . Histologically , tonsils do not contain a complete capsule , and the epithelial layer invaginates deeply into the interior of the tonsil to form tonsillar crypts . These structures , which accumulate all sorts of materials taken into the body through eating and breathing , actually “ encourage ” pathogens to penetrate deep into the tonsillar tissues where they are acted upon by numerous lymphoid follicles and eliminated . This seems to be the major function of tonsils — to help children ’ s bodies recognize , destroy , and develop immunity to common environmental pathogens so that they will be protected in their later lives . Tonsils are often removed in those children who have recurring throat infections , especially those involving the palatine tonsils on either side of the throat , whose swelling may interfere with their breathing and / or swallowing .\",\n \"hl_sentences\": \"Tonsils are lymphoid nodules located along the inner surface of the pharynx and are important in developing immunity to oral pathogens ( Figure 21.10 ) . The tonsil located at the back of the throat , the pharyngeal tonsil , is sometimes referred to as the adenoid when swollen .\",\n \"question\": {\n \"cloze_format\": \"___ is/are a lymphoid nodule that is most likely to see food antigens first.\",\n \"normal_format\": \"Which of the lymphoid nodules is most likely to see food antigens first?\",\n \"question_choices\": [\n \"tonsils\",\n \"Peyer’s patches\",\n \"bronchus-associated lymphoid tissue\",\n \"mucosa-associated lymphoid tissue\"\n ],\n \"question_id\": \"fs-id1909275\",\n \"question_text\": \"Which of the lymphoid nodules is most likely to see food antigens first?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"cold\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"The hallmark of the innate immune response is inflammation . <hl> Inflammation is something everyone has experienced . <hl> <hl> Stub a toe , cut a finger , or do any activity that causes tissue damage and inflammation will result , with its four characteristics : heat , redness , pain , and swelling ( “ loss of function ” is sometimes mentioned as a fifth characteristic ) . <hl> It is important to note that inflammation does not have to be initiated by an infection , but can also be caused by tissue injuries . The release of damaged cellular contents into the site of injury is enough to stimulate the response , even in the absence of breaks in physical barriers that would allow pathogens to enter ( by hitting your thumb with a hammer , for example ) . The inflammatory reaction brings in phagocytic cells to the damaged area to clear cellular debris and to set the stage for wound repair ( Figure 21.14 ) .\",\n \"hl_sentences\": \"Inflammation is something everyone has experienced . Stub a toe , cut a finger , or do any activity that causes tissue damage and inflammation will result , with its four characteristics : heat , redness , pain , and swelling ( “ loss of function ” is sometimes mentioned as a fifth characteristic ) .\",\n \"question\": {\n \"cloze_format\": \"The sign that is not characteristic of inflammation is ___.\",\n \"normal_format\": \"Which of the following signs is not characteristic of inflammation?\",\n \"question_choices\": [\n \"redness\",\n \"pain\",\n \"cold\",\n \"swelling\"\n ],\n \"question_id\": \"fs-id1386160\",\n \"question_text\": \"Which of the following signs is not characteristic of inflammation?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"microphages\"\n },\n \"bloom\": null,\n \"hl_context\": \"The complement system is a series of proteins constitutively found in the blood plasma . As such , these proteins are not considered part of the early induced immune response , even though they share features with some of the antibacterial proteins of this class . <hl> Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . <hl> Additionally , complement functions in the adaptive immune response as well , in what is called the classical pathway . The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series , which is why it is termed cascade . Once activated , the series of reactions is irreversible , and releases fragments that have the following actions : <hl> Early induced proteins are those that are not constitutively present in the body , but are made as they are needed early during the innate immune response . <hl> <hl> Interferons are an example of early induced proteins . <hl> Cells infected with viruses secrete interferons that travel to adjacent cells and induce them to make antiviral proteins . Thus , even though the initial cell is sacrificed , the surrounding cells are protected . Other early induced proteins specific for bacterial cell wall components are mannose-binding protein and C-reactive protein , made in the liver , which bind specifically to polysaccharide components of the bacterial cell wall . Phagocytes such as macrophages have receptors for these proteins , and they are thus able to recognize them as they are bound to the bacteria . This brings the phagocyte and bacterium into close proximity and enhances the phagocytosis of the bacterium by the process known as opsonization . Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein . <hl> A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response . <hl> A natural killer cell ( NK ) is a circulating blood cell that contains cytotoxic ( cell-killing ) granules in its extensive cytoplasm . It shares this mechanism with the cytotoxic T cells of the adaptive immune response . NK cells are among the body ’ s first lines of defense against viruses and certain types of cancer .\",\n \"hl_sentences\": \"Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . Early induced proteins are those that are not constitutively present in the body , but are made as they are needed early during the innate immune response . Interferons are an example of early induced proteins . A fourth important lymphocyte is the natural killer cell , a participant in the innate immune response .\",\n \"question\": {\n \"cloze_format\": \"___ is not important in the antiviral innate immune response.\",\n \"normal_format\": \"Which of the following is not important in the antiviral innate immune response?\",\n \"question_choices\": [\n \"interferons\",\n \"natural killer cells\",\n \"complement\",\n \"microphages\"\n ],\n \"question_id\": \"fs-id1850767\",\n \"question_text\": \"Which of the following is not important in the antiviral innate immune response?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"opsonization\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Early induced proteins are those that are not constitutively present in the body , but are made as they are needed early during the innate immune response . Interferons are an example of early induced proteins . Cells infected with viruses secrete interferons that travel to adjacent cells and induce them to make antiviral proteins . Thus , even though the initial cell is sacrificed , the surrounding cells are protected . Other early induced proteins specific for bacterial cell wall components are mannose-binding protein and C-reactive protein , made in the liver , which bind specifically to polysaccharide components of the bacterial cell wall . Phagocytes such as macrophages have receptors for these proteins , and they are thus able to recognize them as they are bound to the bacteria . This brings the phagocyte and bacterium into close proximity and enhances the phagocytosis of the bacterium by the process known as opsonization . <hl> Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein . <hl>\",\n \"hl_sentences\": \"Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein .\",\n \"question\": {\n \"cloze_format\": \"Enhanced phagocytosis of a cell by the binding of a specific protein is called ________.\",\n \"normal_format\": \"What is the enhanced phagocytosis of a cell by the binding of a specific protein called?\",\n \"question_choices\": [\n \"endocytosis\",\n \"opsonization\",\n \"anaphylaxis\",\n \"complement activation\"\n ],\n \"question_id\": \"fs-id2596426\",\n \"question_text\": \"Enhanced phagocytosis of a cell by the binding of a specific protein is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"increased blood flow\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Vasodilation . Many inflammatory mediators such as histamine are vasodilators that increase the diameters of local capillaries . <hl> This causes increased blood flow and is responsible for the heat and redness of inflamed tissue . <hl> <hl> It allows greater access of the blood to the site of inflammation . <hl>\",\n \"hl_sentences\": \"This causes increased blood flow and is responsible for the heat and redness of inflamed tissue . It allows greater access of the blood to the site of inflammation .\",\n \"question\": {\n \"cloze_format\": \"___ leads to the redness of inflammation.\",\n \"normal_format\": \"Which of the following leads to the redness of inflammation?\",\n \"question_choices\": [\n \"increased vascular permeability\",\n \"anaphylactic shock\",\n \"increased blood flow\",\n \"complement activation\"\n ],\n \"question_id\": \"fs-id2044987\",\n \"question_text\": \"Which of the following leads to the redness of inflammation?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"antigen processing\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Two distinct types of MHC molecules , MHC class I and MHC class II , play roles in antigen presentation . Although produced from different genes , they both have similar functions . They bring processed antigen to the surface of the cell via a transport vesicle and present the antigen to the T cell and its receptor . Antigens from different classes of pathogens , however , use different MHC classes and take different routes through the cell to get to the surface for presentation . The basic mechanism , though , is the same . <hl> Antigens are processed by digestion , are brought into the endomembrane system of the cell , and then are expressed on the surface of the antigen-presenting cell for antigen recognition by a T cell . <hl> Intracellular antigens are typical of viruses , which replicate inside the cell , and certain other intracellular parasites and bacteria . These antigens are processed in the cytosol by an enzyme complex known as the proteasome and are then brought into the endoplasmic reticulum by the transporter associated with antigen processing ( TAP ) system , where they interact with class I MHC molecules and are eventually transported to the cell surface by a transport vesicle . Although Figure 21.16 shows T cell receptors interacting with antigenic determinants directly , the mechanism that T cells use to recognize antigens is , in reality , much more complex . T cells do not recognize free-floating or cell-bound antigens as they appear on the surface of the pathogen . They only recognize antigen on the surface of specialized cells called antigen-presenting cells . Antigens are internalized by these cells . <hl> Antigen processing is a mechanism that enzymatically cleaves the antigen into smaller pieces . <hl> The antigen fragments are then brought to the cell ’ s surface and associated with a specialized type of antigen-presenting protein known as a major histocompatibility complex ( MHC ) molecule . The MHC is the cluster of genes that encode these antigen-presenting molecules . The association of the antigen fragments with an MHC molecule on the surface of a cell is known as antigen presentation and results in the recognition of antigen by a T cell . This association of antigen and MHC occurs inside the cell , and it is the complex of the two that is brought to the surface . The peptide-binding cleft is a small indentation at the end of the MHC molecule that is furthest away from the cell membrane ; it is here that the processed fragment of antigen sits . MHC molecules are capable of presenting a variety of antigens , depending on the amino acid sequence , in their peptide-binding clefts . It is the combination of the MHC molecule and the fragment of the original peptide or carbohydrate that is actually physically recognized by the T cell receptor ( Figure 21.17 ) .\",\n \"hl_sentences\": \"Antigens are processed by digestion , are brought into the endomembrane system of the cell , and then are expressed on the surface of the antigen-presenting cell for antigen recognition by a T cell . Antigen processing is a mechanism that enzymatically cleaves the antigen into smaller pieces .\",\n \"question\": {\n \"cloze_format\": \"The taking in of antigen and digesting it for later presentation is called ________.\",\n \"normal_format\": \"What is the taking in of antigen and digesting it for later presentation called?\",\n \"question_choices\": [\n \"antigen presentation\",\n \"antigen processing\",\n \"endocytosis\",\n \"exocytosis\"\n ],\n \"question_id\": \"fs-id1950416\",\n \"question_text\": \"The taking in of antigen and digesting it for later presentation is called ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"to increase the numbers of specific cells\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Mature T cells become activated by recognizing processed foreign antigen in association with a self-MHC molecule and begin dividing rapidly by mitosis . <hl> This proliferation of T cells is called clonal expansion and is necessary to make the immune response strong enough to effectively control a pathogen . <hl> How does the body select only those T cells that are needed against a specific pathogen ? Again , the specificity of a T cell is based on the amino acid sequence and the three-dimensional shape of the antigen-binding site formed by the variable regions of the two chains of the T cell receptor ( Figure 21.19 ) . Clonal selection is the process of antigen binding only to those T cells that have receptors specific to that antigen . Each T cell that is activated has a specific receptor “ hard-wired ” into its DNA , and all of its progeny will have identical DNA and T cell receptors , forming clones of the original T cell .\",\n \"hl_sentences\": \"This proliferation of T cells is called clonal expansion and is necessary to make the immune response strong enough to effectively control a pathogen .\",\n \"question\": {\n \"cloze_format\": \"Clonal expansion is so important ___ .\",\n \"normal_format\": \"Why is clonal expansion so important?\",\n \"question_choices\": [\n \"to select for specific cells\",\n \"to secrete cytokines\",\n \"to kill target cells\",\n \"to increase the numbers of specific cells\"\n ],\n \"question_id\": \"fs-id2443791\",\n \"question_text\": \"Why is clonal expansion so important?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"negative selection.\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Later , the cells become double positives that express both CD4 and CD8 markers and move from the cortex to the junction between the cortex and medulla . It is here that negative selection takes place . <hl> In negative selection , self-antigens are brought into the thymus from other parts of the body by professional antigen-presenting cells . <hl> The T cells that bind to these self-antigens are selected for negatively and are killed by apoptosis . In summary , the only T cells left are those that can bind to MHC molecules of the body with foreign antigens presented on their binding clefts , preventing an attack on one ’ s own body tissues , at least under normal circumstances . Tolerance can be broken , however , by the development of an autoimmune response , to be discussed later in this chapter .\",\n \"hl_sentences\": \"In negative selection , self-antigens are brought into the thymus from other parts of the body by professional antigen-presenting cells .\",\n \"question\": {\n \"cloze_format\": \"The elimination of self-reactive thymocytes is called ________.\",\n \"normal_format\": \"What is the elimination of self-reactive thymocytes called?\",\n \"question_choices\": [\n \"positive selection.\",\n \"negative selection.\",\n \"tolerance.\",\n \"clonal selection.\"\n ],\n \"question_id\": \"fs-id2169042\",\n \"question_text\": \"The elimination of self-reactive thymocytes is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"cytotoxic T cells\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Interferons have activity in slowing viral replication and are used in the treatment of certain viral diseases , such as hepatitis B and C , but their ability to eliminate the virus completely is limited . The cytotoxic T cell response , though , is key , as it eventually overwhelms the virus and kills infected cells before the virus can complete its replicative cycle . <hl> Clonal expansion and the ability of cytotoxic T cells to kill more than one target cell make these cells especially effective against viruses . <hl> In fact , without cytotoxic T cells , it is likely that humans would all die at some point from a viral infection ( if no vaccine were available ) .\",\n \"hl_sentences\": \"Clonal expansion and the ability of cytotoxic T cells to kill more than one target cell make these cells especially effective against viruses .\",\n \"question\": {\n \"cloze_format\": \"___ is/are a type of T cell that is most effective against viruses.\",\n \"normal_format\": \"Which type of T cell is most effective against viruses?\",\n \"question_choices\": [\n \"Th1\",\n \"Th2\",\n \"cytotoxic T cells\",\n \"regulatory T cells\"\n ],\n \"question_id\": \"fs-id2293814\",\n \"question_text\": \"Which type of T cell is most effective against viruses?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"clonal anergy\"\n },\n \"bloom\": null,\n \"hl_context\": \"B cell differentiation and the development of tolerance are not quite as well understood as it is in T cells . Central tolerance is the destruction or inactivation of B cells that recognize self-antigens in the bone marrow , and its role is critical and well established . In the process of clonal deletion , immature B cells that bind strongly to self-antigens expressed on tissues are signaled to commit suicide by apoptosis , removing them from the population . <hl> In the process of clonal anergy , however , B cells exposed to soluble antigen in the bone marrow are not physically deleted , but become unable to function . <hl>\",\n \"hl_sentences\": \"In the process of clonal anergy , however , B cells exposed to soluble antigen in the bone marrow are not physically deleted , but become unable to function .\",\n \"question\": {\n \"cloze_format\": \"Removing functionality from a B cell without killing it is called ________.\",\n \"normal_format\": \"What is removing functionality from a B cell without killing it called?\",\n \"question_choices\": [\n \"clonal selection\",\n \"clonal expansion\",\n \"clonal deletion\",\n \"clonal anergy\"\n ],\n \"question_id\": \"fs-id1491920\",\n \"question_text\": \"Removing functionality from a B cell without killing it is called ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"IgG\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood . This is because class switching occurs during primary responses . IgG is a monomeric antibody that clears pathogens from the blood and can activate complement proteins ( although not as well as IgM ) , taking advantage of its antibacterial activities . <hl> Furthermore , this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens . <hl>\",\n \"hl_sentences\": \"Furthermore , this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens .\",\n \"question\": {\n \"cloze_format\": \"___ is a class of antibody that crosses the placenta in pregnant women.\",\n \"normal_format\": \"Which class of antibody crosses the placenta in pregnant women?\",\n \"question_choices\": [\n \"IgM\",\n \"IgA\",\n \"IgE\",\n \"IgG\"\n ],\n \"question_id\": \"fs-id2919145\",\n \"question_text\": \"Which class of antibody crosses the placenta in pregnant women?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"IgD\"\n },\n \"bloom\": null,\n \"hl_context\": \"In general , antibodies have two basic functions . They can act as the B cell antigen receptor or they can be secreted , circulate , and bind to a pathogen , often labeling it for identification by other forms of the immune response . Of the five antibody classes , notice that only two can function as the antigen receptor for naïve B cells : IgM and IgD ( Figure 21.22 ) . Mature B cells that leave the bone marrow express both IgM and IgD , but both antibodies have the same antigen specificity . <hl> Only IgM is secreted , however , and no other nonreceptor function for IgD has been discovered . <hl>\",\n \"hl_sentences\": \"Only IgM is secreted , however , and no other nonreceptor function for IgD has been discovered .\",\n \"question\": {\n \"cloze_format\": \"The class of antibody that has no known function other than as an antigen receptor is ___.\",\n \"normal_format\": \"Which class of antibody has no known function other than as an antigen receptor?\",\n \"question_choices\": [\n \"IgM\",\n \"IgA\",\n \"IgE\",\n \"IgD\"\n ],\n \"question_id\": \"fs-id2170697\",\n \"question_text\": \"Which class of antibody has no known function other than as an antigen receptor?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"primary response\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood . <hl> <hl> This is because class switching occurs during primary responses . <hl> IgG is a monomeric antibody that clears pathogens from the blood and can activate complement proteins ( although not as well as IgM ) , taking advantage of its antibacterial activities . Furthermore , this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens . IgM consists of five four-chain structures ( 20 total chains with 10 identical antigen-binding sites ) and is thus the largest of the antibody molecules . IgM is usually the first antibody made during a primary response . Its 10 antigen-binding sites and large shape allow it to bind well to many bacterial surfaces . It is excellent at binding complement proteins and activating the complement cascade , consistent with its role in promoting chemotaxis , opsonization , and cell lysis . Thus , it is a very effective antibody against bacteria at early stages of a primary antibody response . As the primary response proceeds , the antibody produced in a B cell can change to IgG , IgA , or IgE by the process known as class switching . <hl> Class switching is the change of one antibody class to another . <hl> While the class of antibody changes , the specificity and the antigen-binding sites do not . Thus , the antibodies made are still specific to the pathogen that stimulated the initial IgM response .\",\n \"hl_sentences\": \"IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood . This is because class switching occurs during primary responses . Class switching is the change of one antibody class to another .\",\n \"question\": {\n \"cloze_format\": \"Class switching occurs in ___ .\",\n \"normal_format\": \"When does class switching occur?\",\n \"question_choices\": [\n \"primary response\",\n \"secondary response\",\n \"tolerance\",\n \"memory response\"\n ],\n \"question_id\": \"fs-id1472037\",\n \"question_text\": \"When does class switching occur?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"IgA\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> IgA exists in two forms , a four-chain monomer in the blood and an eight-chain structure , or dimer , in exocrine gland secretions of the mucous membranes , including mucus , saliva , and tears . <hl> Thus , dimeric IgA is the only antibody to leave the interior of the body to protect body surfaces . IgA is also of importance to newborns , because this antibody is present in mother ’ s breast milk ( colostrum ) , which serves to protect the infant from disease .\",\n \"hl_sentences\": \"IgA exists in two forms , a four-chain monomer in the blood and an eight-chain structure , or dimer , in exocrine gland secretions of the mucous membranes , including mucus , saliva , and tears .\",\n \"question\": {\n \"cloze_format\": \"The class of antibody that is found in mucus is ___ .\",\n \"normal_format\": \"Which class of antibody is found in mucus?\",\n \"question_choices\": [\n \"IgM\",\n \"IgA\",\n \"IgE\",\n \"IgD\"\n ],\n \"question_id\": \"fs-id1910429\",\n \"question_text\": \"Which class of antibody is found in mucus?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"lysosomal\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"The body fights bacterial pathogens with a wide variety of immunological mechanisms , essentially trying to find one that is effective . <hl> Bacteria such as Mycobacterium leprae , the cause of leprosy , are resistant to lysosomal enzymes and can persist in macrophage organelles or escape into the cytosol . <hl> <hl> In such situations , infected macrophages receiving cytokine signals from Th1 cells turn on special metabolic pathways . <hl> <hl> Macrophage oxidative metabolism is hostile to intracellular bacteria , often relying on the production of nitric oxide to kill the bacteria inside the macrophage . <hl>\",\n \"hl_sentences\": \"Bacteria such as Mycobacterium leprae , the cause of leprosy , are resistant to lysosomal enzymes and can persist in macrophage organelles or escape into the cytosol . In such situations , infected macrophages receiving cytokine signals from Th1 cells turn on special metabolic pathways . Macrophage oxidative metabolism is hostile to intracellular bacteria , often relying on the production of nitric oxide to kill the bacteria inside the macrophage .\",\n \"question\": {\n \"cloze_format\": \"The ___ enzymes in macrophages are important for clearing intracellular bacteria.\",\n \"normal_format\": \"Which enzymes in macrophages are important for clearing intracellular bacteria?\",\n \"question_choices\": [\n \"metabolic\",\n \"mitochondrial\",\n \"nuclear\",\n \"lysosomal\"\n ],\n \"question_id\": \"fs-id1841131\",\n \"question_text\": \"Which enzymes in macrophages are important for clearing intracellular bacteria?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"tuberculosis\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"It is important to keep in mind that although the immune system has evolved to be able to control many pathogens , pathogens themselves have evolved ways to evade the immune response . <hl> An example already mentioned is in Mycobacterium tuberculosis , which has evolved a complex cell wall that is resistant to the digestive enzymes of the macrophages that ingest them , and thus persists in the host , causing the chronic disease tuberculosis . <hl> This section briefly summarizes other ways in which pathogens can “ outwit ” immune responses . But keep in mind , although it seems as if pathogens have a will of their own , they do not . All of these evasive “ strategies ” arose strictly by evolution , driven by selection .\",\n \"hl_sentences\": \"An example already mentioned is in Mycobacterium tuberculosis , which has evolved a complex cell wall that is resistant to the digestive enzymes of the macrophages that ingest them , and thus persists in the host , causing the chronic disease tuberculosis .\",\n \"question\": {\n \"cloze_format\": \"___ is a type of chronic lung disease that is caused by a Mycobacterium.\",\n \"normal_format\": \"What type of chronic lung disease is caused by a Mycobacterium?\",\n \"question_choices\": [\n \"asthma\",\n \"emphysema\",\n \"tuberculosis\",\n \"leprosy\"\n ],\n \"question_id\": \"fs-id2105019\",\n \"question_text\": \"What type of chronic lung disease is caused by a Mycobacterium?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"complement\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"IgM consists of five four-chain structures ( 20 total chains with 10 identical antigen-binding sites ) and is thus the largest of the antibody molecules . IgM is usually the first antibody made during a primary response . Its 10 antigen-binding sites and large shape allow it to bind well to many bacterial surfaces . It is excellent at binding complement proteins and activating the complement cascade , consistent with its role in promoting chemotaxis , opsonization , and cell lysis . <hl> Thus , it is a very effective antibody against bacteria at early stages of a primary antibody response . <hl> As the primary response proceeds , the antibody produced in a B cell can change to IgG , IgA , or IgE by the process known as class switching . Class switching is the change of one antibody class to another . While the class of antibody changes , the specificity and the antigen-binding sites do not . Thus , the antibodies made are still specific to the pathogen that stimulated the initial IgM response . The complement system is a series of proteins constitutively found in the blood plasma . As such , these proteins are not considered part of the early induced immune response , even though they share features with some of the antibacterial proteins of this class . <hl> Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . <hl> <hl> Additionally , complement functions in the adaptive immune response as well , in what is called the classical pathway . <hl> <hl> The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series , which is why it is termed cascade . <hl> Once activated , the series of reactions is irreversible , and releases fragments that have the following actions :\",\n \"hl_sentences\": \"Thus , it is a very effective antibody against bacteria at early stages of a primary antibody response . Made in the liver , they have a variety of functions in the innate immune response , using what is known as the “ alternate pathway ” of complement activation . Additionally , complement functions in the adaptive immune response as well , in what is called the classical pathway . The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series , which is why it is termed cascade .\",\n \"question\": {\n \"cloze_format\": \"___ are a type of immune response that is most directly effective against bacteria.\",\n \"normal_format\": \"Which type of immune response is most directly effective against bacteria?\",\n \"question_choices\": [\n \"natural killer cells\",\n \"complement\",\n \"cytotoxic T cells\",\n \"helper T cells\"\n ],\n \"question_id\": \"fs-id1753105\",\n \"question_text\": \"Which type of immune response is most directly effective against bacteria?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"mutation\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> Another method of immune evasion is mutation . <hl> <hl> Because viruses ’ surface molecules mutate continuously , viruses like influenza change enough each year that the flu vaccine for one year may not protect against the flu common to the next . <hl> New vaccine formulations must be derived for each flu season .\",\n \"hl_sentences\": \"Another method of immune evasion is mutation . Because viruses ’ surface molecules mutate continuously , viruses like influenza change enough each year that the flu vaccine for one year may not protect against the flu common to the next .\",\n \"question\": {\n \"cloze_format\": \"The reason that you have to be immunized with a new influenza vaccine each year is ___.\",\n \"normal_format\": \"What is the reason that you have to be immunized with a new influenza vaccine each year?\",\n \"question_choices\": [\n \"the vaccine is only protective for a year\",\n \"mutation\",\n \"macrophage oxidative metabolism\",\n \"memory response\"\n ],\n \"question_id\": \"fs-id2464756\",\n \"question_text\": \"What is the reason that you have to be immunized with a new influenza vaccine each year?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"natural killer cells\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"The primary mechanisms against viruses are NK cells , interferons , and cytotoxic T cells . Antibodies are effective against viruses mostly during protection , where an immune individual can neutralize them based on a previous exposure . Antibodies have no effect on viruses or other intracellular pathogens once they enter the cell , since antibodies are not able to penetrate the plasma membrane of the cell . Many cells respond to viral infections by downregulating their expression of MHC class I molecules . This is to the advantage of the virus , because without class I expression , cytotoxic T cells have no activity . NK cells , however , can recognize virally infected class I-negative cells and destroy them . <hl> Thus , NK and cytotoxic T cells have complementary activities against virally infected cells . <hl>\",\n \"hl_sentences\": \"Thus , NK and cytotoxic T cells have complementary activities against virally infected cells .\",\n \"question\": {\n \"cloze_format\": \"The immune response that works in concert with cytotoxic T cells against virally infected cells is ___ .\",\n \"normal_format\": \"Which type of immune response works in concert with cytotoxic T cells against virally infected cells?\",\n \"question_choices\": [\n \"natural killer cells\",\n \"complement\",\n \"antibodies\",\n \"memory\"\n ],\n \"question_id\": \"fs-id1927907\",\n \"question_text\": \"Which type of immune response works in concert with cytotoxic T cells against virally infected cells?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"type III\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Type II hypersensitivity , which involves IgG-mediated lysis of cells by complement proteins , occurs during mismatched blood transfusions and blood compatibility diseases such as erythroblastosis fetalis ( see section on transplantation ) . <hl> Type III hypersensitivity occurs with diseases such as systemic lupus erythematosus , where soluble antigens , mostly DNA and other material from the nucleus , and antibodies accumulate in the blood to the point that the antigen and antibody precipitate along blood vessel linings . <hl> These immune complexes often lodge in the kidneys , joints , and other organs where they can activate complement proteins and cause inflammation . <hl> The word “ hypersensitivity ” simply means sensitive beyond normal levels of activation . <hl> Allergies and inflammatory responses to nonpathogenic environmental substances have been observed since the dawn of history . Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity . Still , it is useful for this discussion to use the four types of hypersensitivities as a guide to understand these mechanisms ( Figure 21.28 ) .\",\n \"hl_sentences\": \"Type III hypersensitivity occurs with diseases such as systemic lupus erythematosus , where soluble antigens , mostly DNA and other material from the nucleus , and antibodies accumulate in the blood to the point that the antigen and antibody precipitate along blood vessel linings . The word “ hypersensitivity ” simply means sensitive beyond normal levels of activation .\",\n \"question\": {\n \"cloze_format\": \"The type of hypersensitivity that involves soluble antigen-antibody complexes is ___ .\",\n \"normal_format\": \"Which type of hypersensitivity involves soluble antigen-antibody complexes?\",\n \"question_choices\": [\n \"type I\",\n \"type II\",\n \"type III\",\n \"type IV\"\n ],\n \"question_id\": \"fs-id2158272\",\n \"question_text\": \"Which type of hypersensitivity involves soluble antigen-antibody complexes?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"recruitment of immune cells\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Delayed hypersensitivity , or type IV hypersensitivity , is basically a standard cellular immune response . <hl> In delayed hypersensitivity , the first exposure to an antigen is called sensitization , such that on re-exposure , a secondary cellular response results , secreting cytokines that recruit macrophages and other phagocytes to the site . <hl> <hl> These sensitized T cells , of the Th1 class , will also activate cytotoxic T cells . <hl> <hl> The time it takes for this reaction to occur accounts for the 24 - to 72 - hour delay in development . <hl>\",\n \"hl_sentences\": \"In delayed hypersensitivity , the first exposure to an antigen is called sensitization , such that on re-exposure , a secondary cellular response results , secreting cytokines that recruit macrophages and other phagocytes to the site . These sensitized T cells , of the Th1 class , will also activate cytotoxic T cells . The time it takes for this reaction to occur accounts for the 24 - to 72 - hour delay in development .\",\n \"question\": {\n \"cloze_format\": \"(The) ___ cause(s) the delay in delayed hypersensitivity.\",\n \"normal_format\": \"What causes the delay in delayed hypersensitivity?\",\n \"question_choices\": [\n \"inflammation\",\n \"cytokine release\",\n \"recruitment of immune cells\",\n \"histamine release\"\n ],\n \"question_id\": \"fs-id2302229\",\n \"question_text\": \"What causes the delay in delayed hypersensitivity?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"histamine release\"\n },\n \"bloom\": null,\n \"hl_context\": \"Allergists use skin testing to identify allergens in type I hypersensitivity . <hl> In skin testing , allergen extracts are injected into the epidermis , and a positive result of a soft , pale swelling at the site surrounded by a red zone ( called the wheal and flare response ) , caused by the release of histamine and the granule mediators , usually occurs within 30 minutes . <hl> The soft center is due to fluid leaking from the blood vessels and the redness is caused by the increased blood flow to the area that results from the dilation of local blood vessels at the site . Antigens that cause allergic responses are often referred to as allergens . The specificity of the immediate hypersensitivity response is predicated on the binding of allergen-specific IgE to the mast cell surface . The process of producing allergen-specific IgE is called sensitization , and is a necessary prerequisite for the symptoms of immediate hypersensitivity to occur . Allergies and allergic asthma are mediated by mast cell degranulation that is caused by the crosslinking of the antigen-specific IgE molecules on the mast cell surface . <hl> The mediators released have various vasoactive effects already discussed , but the major symptoms of inhaled allergens are the nasal edema and runny nose caused by the increased vascular permeability and increased blood flow of nasal blood vessels . <hl> <hl> As these mediators are released with mast cell degranulation , type I hypersensitivity reactions are usually rapid and occur within just a few minutes , hence the term immediate hypersensitivity . <hl> The word “ hypersensitivity ” simply means sensitive beyond normal levels of activation . Allergies and inflammatory responses to nonpathogenic environmental substances have been observed since the dawn of history . <hl> Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity . <hl> Still , it is useful for this discussion to use the four types of hypersensitivities as a guide to understand these mechanisms ( Figure 21.28 ) .\",\n \"hl_sentences\": \"In skin testing , allergen extracts are injected into the epidermis , and a positive result of a soft , pale swelling at the site surrounded by a red zone ( called the wheal and flare response ) , caused by the release of histamine and the granule mediators , usually occurs within 30 minutes . The mediators released have various vasoactive effects already discussed , but the major symptoms of inhaled allergens are the nasal edema and runny nose caused by the increased vascular permeability and increased blood flow of nasal blood vessels . As these mediators are released with mast cell degranulation , type I hypersensitivity reactions are usually rapid and occur within just a few minutes , hence the term immediate hypersensitivity . Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity .\",\n \"question\": {\n \"cloze_format\": \"___ is/are a critical feature of immediate hypersensitivity.\",\n \"normal_format\": \"Which of the following is a critical feature of immediate hypersensitivity?\",\n \"question_choices\": [\n \"inflammation\",\n \"cytotoxic T cells\",\n \"recruitment of immune cells\",\n \"histamine release\"\n ],\n \"question_id\": \"fs-id2326143\",\n \"question_text\": \"Which of the following is a critical feature of immediate hypersensitivity?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"rheumatic fever\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Environmental triggers seem to play large roles in autoimmune responses . One explanation for the breakdown of tolerance is that , after certain bacterial infections , an immune response to a component of the bacterium cross-reacts with a self-antigen . <hl> This mechanism is seen in rheumatic fever , a result of infection with Streptococcus bacteria , which causes strep throat . <hl> <hl> The antibodies to this pathogen ’ s M protein cross-react with an antigenic component of heart myosin , a major contractile protein of the heart that is critical to its normal function . <hl> <hl> The antibody binds to these molecules and activates complement proteins , causing damage to the heart , especially to the heart valves . <hl> On the other hand , some theories propose that having multiple common infectious diseases actually prevents autoimmune responses . The fact that autoimmune diseases are rare in countries that have a high incidence of infectious diseases supports this idea , another example of the hygiene hypothesis discussed earlier in this chapter .\",\n \"hl_sentences\": \"This mechanism is seen in rheumatic fever , a result of infection with Streptococcus bacteria , which causes strep throat . The antibodies to this pathogen ’ s M protein cross-react with an antigenic component of heart myosin , a major contractile protein of the heart that is critical to its normal function . The antibody binds to these molecules and activates complement proteins , causing damage to the heart , especially to the heart valves .\",\n \"question\": {\n \"cloze_format\": \"___ is an autoimmune disease of the heart.\",\n \"normal_format\": \"Which of the following is an autoimmune disease of the heart?\",\n \"question_choices\": [\n \"rheumatoid arthritis\",\n \"lupus\",\n \"rheumatic fever\",\n \"Hashimoto’s thyroiditis\"\n ],\n \"question_id\": \"fs-id2021024\",\n \"question_text\": \"Which of the following is an autoimmune disease of the heart?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"epinephrine\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Most allergens are in themselves nonpathogenic and therefore innocuous . Some individuals develop mild allergies , which are usually treated with antihistamines . Others develop severe allergies that may cause anaphylactic shock , which can potentially be fatal within 20 to 30 minutes if untreated . This drop in blood pressure ( shock ) with accompanying contractions of bronchial smooth muscle is caused by systemic mast cell degranulation when an allergen is eaten ( for example , shellfish and peanuts ) , injected ( by a bee sting or being administered penicillin ) , or inhaled ( asthma ) . <hl> Because epinephrine raises blood pressure and relaxes bronchial smooth muscle , it is routinely used to counteract the effects of anaphylaxis and can be lifesaving . <hl> Patients with known severe allergies are encouraged to keep automatic epinephrine injectors with them at all times , especially when away from easy access to hospitals .\",\n \"hl_sentences\": \"Because epinephrine raises blood pressure and relaxes bronchial smooth muscle , it is routinely used to counteract the effects of anaphylaxis and can be lifesaving .\",\n \"question\": {\n \"cloze_format\": \"The drug that is used to counteract the effects of anaphylactic shock is ___.\",\n \"normal_format\": \"What drug is used to counteract the effects of anaphylactic shock?\",\n \"question_choices\": [\n \"epinephrine\",\n \"antihistamines\",\n \"antibiotics\",\n \"aspirin\"\n ],\n \"question_id\": \"fs-id2573002\",\n \"question_text\": \"What drug is used to counteract the effects of anaphylactic shock?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Kaposi’s sarcoma\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> Immune Responses Against Cancer It is clear that with some cancers , for example Kaposi ’ s sarcoma , a healthy immune system does a good job at controlling them ( Figure 21.31 ) . <hl> This disease , which is caused by the human herpesvirus , is almost never observed in individuals with strong immune systems , such as the young and immunocompetent . Other examples of cancers caused by viruses include liver cancer caused by the hepatitis B virus and cervical cancer caused by the human papilloma virus . As these last two viruses have vaccines available for them , getting vaccinated can help prevent these two types of cancer by stimulating the immune response . Introduction In June 1981 , the Centers for Disease Control and Prevention ( CDC ) , in Atlanta , Georgia , published a report of an unusual cluster of five patients in Los Angeles , California . All five were diagnosed with a rare pneumonia caused by a fungus called Pneumocystis jirovecii ( formerly known as Pneumocystis carinii ) . Why was this unusual ? Although commonly found in the lungs of healthy individuals , this fungus is an opportunistic pathogen that causes disease in individuals with suppressed or underdeveloped immune systems . The very young , whose immune systems have yet to mature , and the elderly , whose immune systems have declined with age , are particularly susceptible . The five patients from LA , though , were between 29 and 36 years of age and should have been in the prime of their lives , immunologically speaking . What could be going on ? A few days later , a cluster of eight cases was reported in New York City , also involving young patients , this time exhibiting a rare form of skin cancer known as Kaposi ’ s sarcoma . This cancer of the cells that line the blood and lymphatic vessels was previously observed as a relatively innocuous disease of the elderly . The disease that doctors saw in 1981 was frighteningly more severe , with multiple , fast-growing lesions that spread to all parts of the body , including the trunk and face . Could the immune systems of these young patients have been compromised in some way ? Indeed , when they were tested , they exhibited extremely low numbers of a specific type of white blood cell in their bloodstreams , indicating that they had somehow lost a major part of the immune system . <hl> Acquired immune deficiency syndrome , or AIDS , turned out to be a new disease caused by the previously unknown human immunodeficiency virus ( HIV ) . <hl> Although nearly 100 percent fatal in those with active HIV infections in the early years , the development of anti-HIV drugs has transformed HIV infection into a chronic , manageable disease and not the certain death sentence it once was . One positive outcome resulting from the emergence of HIV disease was that the public ’ s attention became focused as never before on the importance of having a functional and healthy immune system .\",\n \"hl_sentences\": \"Immune Responses Against Cancer It is clear that with some cancers , for example Kaposi ’ s sarcoma , a healthy immune system does a good job at controlling them ( Figure 21.31 ) . Acquired immune deficiency syndrome , or AIDS , turned out to be a new disease caused by the previously unknown human immunodeficiency virus ( HIV ) .\",\n \"question\": {\n \"cloze_format\": \"The type of cancer that is associated with HIV disease is ___.\",\n \"normal_format\": \"Which type of cancer is associated with HIV disease?\",\n \"question_choices\": [\n \"Kaposi’s sarcoma\",\n \"melanoma\",\n \"lymphoma\",\n \"renal cell carcinoma\"\n ],\n \"question_id\": \"fs-id1492110\",\n \"question_text\": \"Which type of cancer is associated with HIV disease?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"graft-versus-host disease\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> One disease of transplantation occurs with bone marrow transplants , which are used to treat various diseases , including SCID and leukemia . <hl> <hl> Because the bone marrow cells being transplanted contain lymphocytes capable of mounting an immune response , and because the recipient ’ s immune response has been destroyed before receiving the transplant , the donor cells may attack the recipient tissues , causing graft-versus-host disease . <hl> Symptoms of this disease , which usually include a rash and damage to the liver and mucosa , are variable , and attempts have been made to moderate the disease by first removing mature T cells from the donor bone marrow before transplanting it .\",\n \"hl_sentences\": \"One disease of transplantation occurs with bone marrow transplants , which are used to treat various diseases , including SCID and leukemia . Because the bone marrow cells being transplanted contain lymphocytes capable of mounting an immune response , and because the recipient ’ s immune response has been destroyed before receiving the transplant , the donor cells may attack the recipient tissues , causing graft-versus-host disease .\",\n \"question\": {\n \"cloze_format\": \"The disease that is associated with bone marrow transplants is (the) ___ .\",\n \"normal_format\": \"What disease is associated with bone marrow transplants?\",\n \"question_choices\": [\n \"diabetes mellitus type I\",\n \"melanoma\",\n \"headache\",\n \"graft-versus-host disease\"\n ],\n \"question_id\": \"fs-id2584330\",\n \"question_text\": \"What disease is associated with bone marrow transplants?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":21,"string":"21"},"chapter_text":{"kind":"string","value":" 21.1 Anatomy of the Lymphatic and Immune Systems Learning Objectives By the end of this section, you will be able to: \n\n Describe the structure and function of the lymphatic tissue (lymph fluid, vessels, ducts, and organs) \n\n Describe the structure and function of the primary and secondary lymphatic organs \n\n Discuss the cells of the immune system, how they function, and their relationship with the lymphatic system \n\n The immune system is the complex collection of cells and organs that destroys or neutralizes pathogens that would otherwise cause disease or death. The lymphatic system, for most people, is associated with the immune system to such a degree that the two systems are virtually indistinguishable. The lymphatic system is the system of vessels, cells, and organs that carries excess fluids to the bloodstream and filters pathogens from the blood. The swelling of lymph nodes during an infection and the transport of lymphocytes via the lymphatic vessels are but two examples of the many connections between these critical organ systems. \n\n Functions of the Lymphatic System \n\n A major function of the lymphatic system is to drain body fluids and return them to the bloodstream. Blood pressure causes leakage of fluid from the capillaries, resulting in the accumulation of fluid in the interstitial space—that is, spaces between individual cells in the tissues. In humans, 20 liters of plasma is released into the interstitial space of the tissues each day due to capillary filtration. Once this filtrate is out of the bloodstream and in the tissue spaces, it is referred to as interstitial fluid. Of this, 17 liters is reabsorbed directly by the blood vessels. But what happens to the remaining three liters? This is where the lymphatic system comes into play. It drains the excess fluid and empties it back into the bloodstream via a series of vessels, trunks, and ducts. Lymph is the term used to describe interstitial fluid once it has entered the lymphatic system. When the lymphatic system is damaged in some way, such as by being blocked by cancer cells or destroyed by injury, protein-rich interstitial fluid accumulates (sometimes “backs up” from the lymph vessels) in the tissue spaces. This inappropriate accumulation of fluid referred to as lymphedema may lead to serious medical consequences. \n\n As the vertebrate immune system evolved, the network of lymphatic vessels became convenient avenues for transporting the cells of the immune system. Additionally, the transport of dietary lipids and fat-soluble vitamins absorbed in the gut uses this system. \n\n Cells of the immune system not only use lymphatic vessels to make their way from interstitial spaces back into the circulation, but they also use lymph nodes as major staging areas for the development of critical immune responses. A lymph node is one of the small, bean-shaped organs located throughout the lymphatic system. \n\n Interactive Link \n\n Visit this website for an overview of the lymphatic system. What are the three main components of the lymphatic system? \n\n Structure of the Lymphatic System \n\n The lymphatic vessels begin as a blind ending, or closed at one end, capillaries, which feed into larger and larger lymphatic vessels, and eventually empty into the bloodstream by a series of ducts. Along the way, the lymph travels through the lymph nodes, which are commonly found near the groin, armpits, neck, chest, and abdomen. Humans have about 500–600 lymph nodes throughout the body ( Figure 21.2 ). \n\n A major distinction between the lymphatic and cardiovascular systems in humans is that lymph is not actively pumped by the heart, but is forced through the vessels by the movements of the body, the contraction of skeletal muscles during body movements, and breathing. One-way valves (semi-lunar valves) in lymphatic vessels keep the lymph moving toward the heart. Lymph flows from the lymphatic capillaries, through lymphatic vessels, and then is dumped into the circulatory system via the lymphatic ducts located at the junction of the jugular and subclavian veins in the neck. \n\n Lymphatic Capillaries \n\n Lymphatic capillaries , also called the terminal lymphatics, are vessels where interstitial fluid enters the lymphatic system to become lymph fluid. Located in almost every tissue in the body, these vessels are interlaced among the arterioles and venules of the circulatory system in the soft connective tissues of the body ( Figure 21.3 ). Exceptions are the central nervous system, bone marrow, bones, teeth, and the cornea of the eye, which do not contain lymph vessels. \n\n Lymphatic capillaries are formed by a one cell-thick layer of endothelial cells and represent the open end of the system, allowing interstitial fluid to flow into them via overlapping cells (see Figure 21.3 ). When interstitial pressure is low, the endothelial flaps close to prevent “backflow.” As interstitial pressure increases, the spaces between the cells open up, allowing the fluid to enter. Entry of fluid into lymphatic capillaries is also enabled by the collagen filaments that anchor the capillaries to surrounding structures. As interstitial pressure increases, the filaments pull on the endothelial cell flaps, opening up them even further to allow easy entry of fluid. \n\n In the small intestine, lymphatic capillaries called lacteals are critical for the transport of dietary lipids and lipid-soluble vitamins to the bloodstream. In the small intestine, dietary triglycerides combine with other lipids and proteins, and enter the lacteals to form a milky fluid called chyle . The chyle then travels through the lymphatic system, eventually entering the bloodstream. \n\n Larger Lymphatic Vessels, Trunks, and Ducts \n\n The lymphatic capillaries empty into larger lymphatic vessels, which are similar to veins in terms of their three-tunic structure and the presence of valves. These one-way valves are located fairly close to one another, and each one causes a bulge in the lymphatic vessel, giving the vessels a beaded appearance (see Figure 21.3 ). \n\n The superficial and deep lymphatics eventually merge to form larger lymphatic vessels known as lymphatic trunks . On the right side of the body, the right sides of the head, thorax, and right upper limb drain lymph fluid into the right subclavian vein via the right lymphatic duct ( Figure 21.4 ). On the left side of the body, the remaining portions of the body drain into the larger thoracic duct, which drains into the left subclavian vein. The thoracic duct itself begins just beneath the diaphragm in the cisterna chyli , a sac-like chamber that receives lymph from the lower abdomen, pelvis, and lower limbs by way of the left and right lumbar trunks and the intestinal trunk. \n\n The overall drainage system of the body is asymmetrical (see Figure 21.4 ). The right lymphatic duct receives lymph from only the upper right side of the body. The lymph from the rest of the body enters the bloodstream through the thoracic duct via all the remaining lymphatic trunks. In general, lymphatic vessels of the subcutaneous tissues of the skin, that is, the superficial lymphatics, follow the same routes as veins, whereas the deep lymphatic vessels of the viscera generally follow the paths of arteries. \n\n The Organization of Immune Function \n\n The immune system is a collection of barriers, cells, and soluble proteins that interact and communicate with each other in extraordinarily complex ways. The modern model of immune function is organized into three phases based on the timing of their effects. The three temporal phases consist of the following: \n\n Barrier defenses such as the skin and mucous membranes, which act instantaneously to prevent pathogenic invasion into the body tissues \n\n The rapid but nonspecific innate immune response , which consists of a variety of specialized cells and soluble factors \n\n The slower but more specific and effective adaptive immune response , which involves many cell types and soluble factors, but is primarily controlled by white blood cells (leukocytes) known as lymphocytes , which help control immune responses \n\n The cells of the blood, including all those involved in the immune response, arise in the bone marrow via various differentiation pathways from hematopoietic stem cells ( Figure 21.5 ). In contrast with embryonic stem cells, hematopoietic stem cells are present throughout adulthood and allow for the continuous differentiation of blood cells to replace those lost to age or function. These cells can be divided into three classes based on function: \n\n Phagocytic cells, which ingest pathogens to destroy them \n\n Lymphocytes, which specifically coordinate the activities of adaptive immunity \n\n Cells containing cytoplasmic granules, which help mediate immune responses against parasites and intracellular pathogens such as viruses \n\n Lymphocytes: B Cells, T Cells, Plasma Cells, and Natural Killer Cells \n\n As stated above, lymphocytes are the primary cells of adaptive immune responses ( Table 21.1 ). The two basic types of lymphocytes, B cells and T cells, are identical morphologically with a large central nucleus surrounded by a thin layer of cytoplasm. They are distinguished from each other by their surface protein markers as well as by the molecules they secrete. While B cells mature in red bone marrow and T cells mature in the thymus, they both initially develop from bone marrow. T cells migrate from bone marrow to the thymus gland where they further mature. B cells and T cells are found in many parts of the body, circulating in the bloodstream and lymph, and residing in secondary lymphoid organs, including the spleen and lymph nodes, which will be described later in this section. The human body contains approximately 10 12 lymphocytes. \n\n B Cells \n\n B cells are immune cells that function primarily by producing antibodies. An antibody is any of the group of proteins that binds specifically to pathogen-associated molecules known as antigens. An antigen is a chemical structure on the surface of a pathogen that binds to T or B lymphocyte antigen receptors. Once activated by binding to antigen, B cells differentiate into cells that secrete a soluble form of their surface antibodies. These activated B cells are known as plasma cells. \n\n T Cells \n\n The T cell , on the other hand, does not secrete antibody but performs a variety of functions in the adaptive immune response. Different T cell types have the ability to either secrete soluble factors that communicate with other cells of the adaptive immune response or destroy cells infected with intracellular pathogens. The roles of T and B lymphocytes in the adaptive immune response will be discussed further in this chapter. \n\n Plasma Cells \n\n Another type of lymphocyte of importance is the plasma cell. A plasma cell is a B cell that has differentiated in response to antigen binding, and has thereby gained the ability to secrete soluble antibodies. These cells differ in morphology from standard B and T cells in that they contain a large amount of cytoplasm packed with the protein-synthesizing machinery known as rough endoplasmic reticulum. \n\n Natural Killer Cells \n\n A fourth important lymphocyte is the natural killer cell, a participant in the innate immune response. A natural killer cell (NK) is a circulating blood cell that contains cytotoxic (cell-killing) granules in its extensive cytoplasm. It shares this mechanism with the cytotoxic T cells of the adaptive immune response. NK cells are among the body’s first lines of defense against viruses and certain types of cancer. \n\n Lymphocytes \n\n Type of lymphocyte \n\n Primary function \n\n B lymphocyte \n\n Generates diverse antibodies \n\n T lymphocyte \n\n Secretes chemical messengers \n\n Plasma cell \n\n Secretes antibodies \n\n NK cell \n\n Destroys virally infected cells \n\n Table 21.1 \n\n Interactive Link \n\n Visit this website to learn about the many different cell types in the immune system and their very specialized jobs. What is the role of the dendritic cell in an HIV infection? \n\n Primary Lymphoid Organs and Lymphocyte Development \n\n Understanding the differentiation and development of B and T cells is critical to the understanding of the adaptive immune response. It is through this process that the body (ideally) learns to destroy only pathogens and leaves the body’s own cells relatively intact. The primary lymphoid organs are the bone marrow and thymus gland. The lymphoid organs are where lymphocytes mature, proliferate, and are selected, which enables them to attack pathogens without harming the cells of the body. Bone Marrow \n\n In the embryo, blood cells are made in the yolk sac. As development proceeds, this function is taken over by the spleen, lymph nodes, and liver. Later, the bone marrow takes over most hematopoietic functions, although the final stages of the differentiation of some cells may take place in other organs. The red bone marrow is a loose collection of cells where hematopoiesis occurs, and the yellow bone marrow is a site of energy storage, which consists largely of fat cells ( Figure 21.6 ). The B cell undergoes nearly all of its development in the red bone marrow, whereas the immature T cell, called a thymocyte , leaves the bone marrow and matures largely in the thymus gland. \n\n Thymus The thymus gland is a bilobed organ found in the space between the sternum and the aorta of the heart ( Figure 21.7 ). Connective tissue holds the lobes closely together but also separates them and forms a capsule. \n\n Interactive Link \n\n View the University of Michigan WebScope to explore the tissue sample in greater detail. The connective tissue capsule further divides the thymus into lobules via extensions called trabeculae. The outer region of the organ is known as the cortex and contains large numbers of thymocytes with some epithelial cells, macrophages, and dendritic cells (two types of phagocytic cells that are derived from monocytes). The cortex is densely packed so it stains more intensely than the rest of the thymus (see Figure 21.7 ). The medulla, where thymocytes migrate before leaving the thymus, contains a less dense collection of thymocytes, epithelial cells, and dendritic cells. \n\n Aging and the... Immune System \n\nBy the year 2050, 25 percent of the population of the United States will be 60 years of age or older. The CDC estimates that 80 percent of those 60 years and older have one or more chronic disease associated with deficiencies of the immune systems. This loss of immune function with age is called immunosenescence. To treat this growing population, medical professionals must better understand the aging process. One major cause of age-related immune deficiencies is thymic involution, the shrinking of the thymus gland that begins at birth, at a rate of about three percent tissue loss per year, and continues until 35–45 years of age, when the rate declines to about one percent loss per year for the rest of one’s life. At that pace, the total loss of thymic epithelial tissue and thymocytes would occur at about 120 years of age. Thus, this age is a theoretical limit to a healthy human lifespan. \n\n Thymic involution has been observed in all vertebrate species that have a thymus gland. Animal studies have shown that transplanted thymic grafts between inbred strains of mice involuted according to the age of the donor and not of the recipient, implying the process is genetically programmed. There is evidence that the thymic microenvironment, so vital to the development of naïve T cells, loses thymic epithelial cells according to the decreasing expression of the FOXN1 gene with age. \n\n It is also known that thymic involution can be altered by hormone levels. Sex hormones such as estrogen and testosterone enhance involution, and the hormonal changes in pregnant women cause a temporary thymic involution that reverses itself, when the size of the thymus and its hormone levels return to normal, usually after lactation ceases. What does all this tell us? Can we reverse immunosenescence, or at least slow it down? The potential is there for using thymic transplants from younger donors to keep thymic output of naïve T cells high. Gene therapies that target gene expression are also seen as future possibilities. The more we learn through immunosenescence research, the more opportunities there will be to develop therapies, even though these therapies will likely take decades to develop. The ultimate goal is for everyone to live and be healthy longer, but there may be limits to immortality imposed by our genes and hormones. \n\n Secondary Lymphoid Organs and their Roles in Active Immune Responses \n\n Lymphocytes develop and mature in the primary lymphoid organs, but they mount immune responses from the secondary lymphoid organs . A naïve lymphocyte is one that has left the primary organ and entered a secondary lymphoid organ. Naïve lymphocytes are fully functional immunologically, but have yet to encounter an antigen to respond to. In addition to circulating in the blood and lymph, lymphocytes concentrate in secondary lymphoid organs, which include the lymph nodes, spleen, and lymphoid nodules. All of these tissues have many features in common, including the following: \n\n The presence of lymphoid follicles, the sites of the formation of lymphocytes, with specific B cell-rich and T cell-rich areas \n\n An internal structure of reticular fibers with associated fixed macrophages \n\n Germinal centers , which are the sites of rapidly dividing and differentiating B lymphocytes \n\n Specialized post-capillary vessels known as high endothelial venules ; the cells lining these venules are thicker and more columnar than normal endothelial cells, which allow cells from the blood to directly enter these tissues \n\n Lymph Nodes Lymph nodes function to remove debris and pathogens from the lymph, and are thus sometimes referred to as the “filters of the lymph” ( Figure 21.8 ). Any bacteria that infect the interstitial fluid are taken up by the lymphatic capillaries and transported to a regional lymph node. Dendritic cells and macrophages within this organ internalize and kill many of the pathogens that pass through, thereby removing them from the body. The lymph node is also the site of adaptive immune responses mediated by T cells, B cells, and accessory cells of the adaptive immune system. Like the thymus, the bean-shaped lymph nodes are surrounded by a tough capsule of connective tissue and are separated into compartments by trabeculae, the extensions of the capsule. In addition to the structure provided by the capsule and trabeculae, the structural support of the lymph node is provided by a series of reticular fibers laid down by fibroblasts. \n\n Interactive Link \n\n View the University of Michigan WebScope to explore the tissue sample in greater detail. The major routes into the lymph node are via afferent lymphatic vessels (see Figure 21.8 ). Cells and lymph fluid that leave the lymph node may do so by another set of vessels known as the efferent lymphatic vessels . Lymph enters the lymph node via the subcapsular sinus, which is occupied by dendritic cells, macrophages, and reticular fibers. Within the cortex of the lymph node are lymphoid follicles, which consist of germinal centers of rapidly dividing B cells surrounded by a layer of T cells and other accessory cells. As the lymph continues to flow through the node, it enters the medulla, which consists of medullary cords of B cells and plasma cells, and the medullary sinuses where the lymph collects before leaving the node via the efferent lymphatic vessels. \n\n Spleen \n\n In addition to the lymph nodes, the spleen is a major secondary lymphoid organ ( Figure 21.9 ). It is about 12 cm (5 in) long and is attached to the lateral border of the stomach via the gastrosplenic ligament. The spleen is a fragile organ without a strong capsule, and is dark red due to its extensive vascularization. The spleen is sometimes called the “filter of the blood” because of its extensive vascularization and the presence of macrophages and dendritic cells that remove microbes and other materials from the blood, including dying red blood cells. The spleen also functions as the location of immune responses to blood-borne pathogens. \n\n The spleen is also divided by trabeculae of connective tissue, and within each splenic nodule is an area of red pulp, consisting of mostly red blood cells, and white pulp, which resembles the lymphoid follicles of the lymph nodes. Upon entering the spleen, the splenic artery splits into several arterioles (surrounded by white pulp) and eventually into sinusoids. Blood from the capillaries subsequently collects in the venous sinuses and leaves via the splenic vein. The red pulp consists of reticular fibers with fixed macrophages attached, free macrophages, and all of the other cells typical of the blood, including some lymphocytes. The white pulp surrounds a central arteriole and consists of germinal centers of dividing B cells surrounded by T cells and accessory cells, including macrophages and dendritic cells. Thus, the red pulp primarily functions as a filtration system of the blood, using cells of the relatively nonspecific immune response, and white pulp is where adaptive T and B cell responses are mounted. \n\n Lymphoid Nodules The other lymphoid tissues, the lymphoid nodules , have a simpler architecture than the spleen and lymph nodes in that they consist of a dense cluster of lymphocytes without a surrounding fibrous capsule. These nodules are located in the respiratory and digestive tracts, areas routinely exposed to environmental pathogens. \n\n Tonsils are lymphoid nodules located along the inner surface of the pharynx and are important in developing immunity to oral pathogens ( Figure 21.10 ). The tonsil located at the back of the throat, the pharyngeal tonsil, is sometimes referred to as the adenoid when swollen. Such swelling is an indication of an active immune response to infection. Histologically, tonsils do not contain a complete capsule, and the epithelial layer invaginates deeply into the interior of the tonsil to form tonsillar crypts. These structures, which accumulate all sorts of materials taken into the body through eating and breathing, actually “encourage” pathogens to penetrate deep into the tonsillar tissues where they are acted upon by numerous lymphoid follicles and eliminated. This seems to be the major function of tonsils—to help children’s bodies recognize, destroy, and develop immunity to common environmental pathogens so that they will be protected in their later lives. Tonsils are often removed in those children who have recurring throat infections, especially those involving the palatine tonsils on either side of the throat, whose swelling may interfere with their breathing and/or swallowing. \n\n Interactive Link \n\n View the University of Michigan WebScope to explore the tissue sample in greater detail. \n\n Mucosa-associated lymphoid tissue (MALT) consists of an aggregate of lymphoid follicles directly associated with the mucous membrane epithelia. MALT makes up dome-shaped structures found underlying the mucosa of the gastrointestinal tract, breast tissue, lungs, and eyes. Peyer’s patches, a type of MALT in the small intestine, are especially important for immune responses against ingested substances ( Figure 21.11 ). Peyer’s patches contain specialized endothelial cells called M (or microfold) cells that sample material from the intestinal lumen and transport it to nearby follicles so that adaptive immune responses to potential pathogens can be mounted. A similar process occurs involving MALT in the mucosa and submucosa of the appendix. A blockage of the lumen triggers these cells to elicit an inflammatory response that can lead to appendicitis. \n\n Bronchus-associated lymphoid tissue (BALT) consists of lymphoid follicular structures with an overlying epithelial layer found along the bifurcations of the bronchi, and between bronchi and arteries. They also have the typically less-organized structure of other lymphoid nodules. These tissues, in addition to the tonsils, are effective against inhaled pathogens. \n 21.2 Barrier Defenses and the Innate Immune Response Learning Objectives By the end of this section, you will be able to: \n\n Describe the barrier defenses of the body \n\n Show how the innate immune response is important and how it helps guide and prepare the body for adaptive immune responses \n\n Describe various soluble factors that are part of the innate immune response \n\n Explain the steps of inflammation and how they lead to destruction of a pathogen \n\n Discuss early induced immune responses and their level of effectiveness \n\n The immune system can be divided into two overlapping mechanisms to destroy pathogens: the innate immune response, which is relatively rapid but nonspecific and thus not always effective, and the adaptive immune response, which is slower in its development during an initial infection with a pathogen, but is highly specific and effective at attacking a wide variety of pathogens ( Figure 21.12 ). \n\n Any discussion of the innate immune response usually begins with the physical barriers that prevent pathogens from entering the body, destroy them after they enter, or flush them out before they can establish themselves in the hospitable environment of the body’s soft tissues. Barrier defenses are part of the body’s most basic defense mechanisms. The barrier defenses are not a response to infections, but they are continuously working to protect against a broad range of pathogens. \n\n The different modes of barrier defenses are associated with the external surfaces of the body, where pathogens may try to enter ( Table 21.2 ). The primary barrier to the entrance of microorganisms into the body is the skin. Not only is the skin covered with a layer of dead, keratinized epithelium that is too dry for bacteria in which to grow, but as these cells are continuously sloughed off from the skin, they carry bacteria and other pathogens with them. Additionally, sweat and other skin secretions may lower pH, contain toxic lipids, and physically wash microbes away. \n\n Barrier Defenses \n\n Site \n\n Specific defense \n\n Protective aspect \n\n Skin \n\n Epidermal surface \n\n Keratinized cells of surface, Langerhans cells \n\n Skin (sweat/secretions) \n\n Sweat glands, sebaceous glands \n\n Low pH, washing action \n\n Oral cavity \n\n Salivary glands \n\n Lysozyme \n\n Stomach \n\n Gastrointestinal tract \n\n Low pH \n\n Mucosal surfaces \n\n Mucosal epithelium \n\n Nonkeratinized epithelial cells \n\n Normal flora (nonpathogenic bacteria) \n\n Mucosal tissues \n\n Prevent pathogens from growing on mucosal surfaces \n\n Table 21.2 \n\n Another barrier is the saliva in the mouth, which is rich in lysozyme—an enzyme that destroys bacteria by digesting their cell walls. The acidic environment of the stomach, which is fatal to many pathogens, is also a barrier. Additionally, the mucus layer of the gastrointestinal tract, respiratory tract, reproductive tract, eyes, ears, and nose traps both microbes and debris, and facilitates their removal. In the case of the upper respiratory tract, ciliated epithelial cells move potentially contaminated mucus upwards to the mouth, where it is then swallowed into the digestive tract, ending up in the harsh acidic environment of the stomach. Considering how often you breathe compared to how often you eat or perform other activities that expose you to pathogens, it is not surprising that multiple barrier mechanisms have evolved to work in concert to protect this vital area. \n\n Cells of the Innate Immune Response \n\n A phagocyte is a cell that is able to surround and engulf a particle or cell, a process called phagocytosis . The phagocytes of the immune system engulf other particles or cells, either to clean an area of debris, old cells, or to kill pathogenic organisms such as bacteria. The phagocytes are the body’s fast acting, first line of immunological defense against organisms that have breached barrier defenses and have entered the vulnerable tissues of the body. \n\n Phagocytes: Macrophages and Neutrophils \n\n Many of the cells of the immune system have a phagocytic ability, at least at some point during their life cycles. Phagocytosis is an important and effective mechanism of destroying pathogens during innate immune responses. The phagocyte takes the organism inside itself as a phagosome, which subsequently fuses with a lysosome and its digestive enzymes, effectively killing many pathogens. On the other hand, some bacteria including Mycobacteria tuberculosis , the cause of tuberculosis, may be resistant to these enzymes and are therefore much more difficult to clear from the body. Macrophages, neutrophils, and dendritic cells are the major phagocytes of the immune system. \n\n A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body. Macrophages move through tissues and squeeze through capillary walls using pseudopodia. They not only participate in innate immune responses but have also evolved to cooperate with lymphocytes as part of the adaptive immune response. Macrophages exist in many tissues of the body, either freely roaming through connective tissues or fixed to reticular fibers within specific tissues such as lymph nodes. When pathogens breach the body’s barrier defenses, macrophages are the first line of defense ( Table 21.3 ). They are called different names, depending on the tissue: Kupffer cells in the liver, histiocytes in connective tissue, and alveolar macrophages in the lungs. \n\n A neutrophil is a phagocytic cell that is attracted via chemotaxis from the bloodstream to infected tissues. These spherical cells are granulocytes. A granulocyte contains cytoplasmic granules, which in turn contain a variety of vasoactive mediators such as histamine. In contrast, macrophages are agranulocytes. An agranulocyte has few or no cytoplasmic granules. Whereas macrophages act like sentries, always on guard against infection, neutrophils can be thought of as military reinforcements that are called into a battle to hasten the destruction of the enemy. Although, usually thought of as the primary pathogen-killing cell of the inflammatory process of the innate immune response, new research has suggested that neutrophils play a role in the adaptive immune response as well, just as macrophages do. \n\n A monocyte is a circulating precursor cell that differentiates into either a macrophage or dendritic cell, which can be rapidly attracted to areas of infection by signal molecules of inflammation. \n\n Phagocytic Cells of the Innate Immune System \n\n Cell \n\n Cell type \n\n Primary location \n\n Function in the innate immune response \n\n Macrophage \n\n Agranulocyte \n\n Body cavities/organs \n\n Phagocytosis \n\n Neutrophil \n\n Granulocyte \n\n Blood \n\n Phagocytosis \n\n Monocyte \n\n Agranulocyte \n\n Blood \n\n Precursor of macrophage/dendritic cell \n\n Table 21.3 \n\n Natural Killer Cells \n\n NK cells are a type of lymphocyte that have the ability to induce apoptosis, that is, programmed cell death, in cells infected with intracellular pathogens such as obligate intracellular bacteria and viruses. NK cells recognize these cells by mechanisms that are still not well understood, but that presumably involve their surface receptors. NK cells can induce apoptosis, in which a cascade of events inside the cell causes its own death by either of two mechanisms: \n\n 1) NK cells are able to respond to chemical signals and express the fas ligand. The fas ligand is a surface molecule that binds to the fas molecule on the surface of the infected cell, sending it apoptotic signals, thus killing the cell and the pathogen within it; or \n\n 2) The granules of the NK cells release perforins and granzymes. A perforin is a protein that forms pores in the membranes of infected cells. A granzyme is a protein-digesting enzyme that enters the cell via the perforin pores and triggers apoptosis intracellularly. \n\n Both mechanisms are especially effective against virally infected cells. If apoptosis is induced before the virus has the ability to synthesize and assemble all its components, no infectious virus will be released from the cell, thus preventing further infection. \n\n Recognition of Pathogens \n\n Cells of the innate immune response, the phagocytic cells, and the cytotoxic NK cells recognize patterns of pathogen-specific molecules, such as bacterial cell wall components or bacterial flagellar proteins, using pattern recognition receptors. A pattern recognition receptor (PRR) is a membrane-bound receptor that recognizes characteristic features of a pathogen and molecules released by stressed or damaged cells. \n\n These receptors, which are thought to have evolved prior to the adaptive immune response, are present on the cell surface whether they are needed or not. Their variety, however, is limited by two factors. First, the fact that each receptor type must be encoded by a specific gene requires the cell to allocate most or all of its DNA to make receptors able to recognize all pathogens. Secondly, the variety of receptors is limited by the finite surface area of the cell membrane. Thus, the innate immune system must “get by” using only a limited number of receptors that are active against as wide a variety of pathogens as possible. This strategy is in stark contrast to the approach used by the adaptive immune system, which uses large numbers of different receptors, each highly specific to a particular pathogen. \n\n Should the cells of the innate immune system come into contact with a species of pathogen they recognize, the cell will bind to the pathogen and initiate phagocytosis (or cellular apoptosis in the case of an intracellular pathogen) in an effort to destroy the offending microbe. Receptors vary somewhat according to cell type, but they usually include receptors for bacterial components and for complement, discussed below. \n\n Soluble Mediators of the Innate Immune Response \n\n The previous discussions have alluded to chemical signals that can induce cells to change various physiological characteristics, such as the expression of a particular receptor. These soluble factors are secreted during innate or early induced responses, and later during adaptive immune responses. \n\n Cytokines and Chemokines \n\n A cytokine is signaling molecule that allows cells to communicate with each other over short distances. Cytokines are secreted into the intercellular space, and the action of the cytokine induces the receiving cell to change its physiology. A chemokine is a soluble chemical mediator similar to cytokines except that its function is to attract cells (chemotaxis) from longer distances. \n\n Interactive Link \n\n Visit this website to learn about phagocyte chemotaxis. Phagocyte chemotaxis is the movement of phagocytes according to the secretion of chemical messengers in the form of interleukins and other chemokines. By what means does a phagocyte destroy a bacterium that it has ingested? \n\n Early induced Proteins \n\n Early induced proteins are those that are not constitutively present in the body, but are made as they are needed early during the innate immune response. Interferons are an example of early induced proteins. Cells infected with viruses secrete interferons that travel to adjacent cells and induce them to make antiviral proteins. Thus, even though the initial cell is sacrificed, the surrounding cells are protected. Other early induced proteins specific for bacterial cell wall components are mannose-binding protein and C-reactive protein, made in the liver, which bind specifically to polysaccharide components of the bacterial cell wall. Phagocytes such as macrophages have receptors for these proteins, and they are thus able to recognize them as they are bound to the bacteria. This brings the phagocyte and bacterium into close proximity and enhances the phagocytosis of the bacterium by the process known as opsonization. Opsonization is the tagging of a pathogen for phagocytosis by the binding of an antibody or an antimicrobial protein. \n\n Complement System \n\n The complement system is a series of proteins constitutively found in the blood plasma. As such, these proteins are not considered part of the early induced immune response , even though they share features with some of the antibacterial proteins of this class. Made in the liver, they have a variety of functions in the innate immune response, using what is known as the “alternate pathway” of complement activation. Additionally, complement functions in the adaptive immune response as well, in what is called the classical pathway. The complement system consists of several proteins that enzymatically alter and fragment later proteins in a series, which is why it is termed cascade. Once activated, the series of reactions is irreversible, and releases fragments that have the following actions: \n\n Bind to the cell membrane of the pathogen that activates it, labeling it for phagocytosis (opsonization) \n\n Diffuse away from the pathogen and act as chemotactic agents to attract phagocytic cells to the site of inflammation \n\n Form damaging pores in the plasma membrane of the pathogen \n\n Figure 21.13 shows the classical pathway, which requires antibodies of the adaptive immune response. The alternate pathway does not require an antibody to become activated. The splitting of the C3 protein is the common step to both pathways. In the alternate pathway, C3 is activated spontaneously and, after reacting with the molecules factor P, factor B, and factor D, splits apart. The larger fragment, C3b, binds to the surface of the pathogen and C3a, the smaller fragment, diffuses outward from the site of activation and attracts phagocytes to the site of infection. Surface-bound C3b then activates the rest of the cascade, with the last five proteins, C5–C9, forming the membrane-attack complex (MAC). The MAC can kill certain pathogens by disrupting their osmotic balance. The MAC is especially effective against a broad range of bacteria. The classical pathway is similar, except the early stages of activation require the presence of antibody bound to antigen, and thus is dependent on the adaptive immune response. The earlier fragments of the cascade also have important functions. Phagocytic cells such as macrophages and neutrophils are attracted to an infection site by chemotactic attraction to smaller complement fragments. Additionally, once they arrive, their receptors for surface-bound C3b opsonize the pathogen for phagocytosis and destruction. \n\n Inflammatory Response \n\n The hallmark of the innate immune response is inflammation . Inflammation is something everyone has experienced. Stub a toe, cut a finger, or do any activity that causes tissue damage and inflammation will result, with its four characteristics: heat, redness, pain, and swelling (“loss of function” is sometimes mentioned as a fifth characteristic). It is important to note that inflammation does not have to be initiated by an infection, but can also be caused by tissue injuries. The release of damaged cellular contents into the site of injury is enough to stimulate the response, even in the absence of breaks in physical barriers that would allow pathogens to enter (by hitting your thumb with a hammer, for example). The inflammatory reaction brings in phagocytic cells to the damaged area to clear cellular debris and to set the stage for wound repair ( Figure 21.14 ). \n\n This reaction also brings in the cells of the innate immune system, allowing them to get rid of the sources of a possible infection. Inflammation is part of a very basic form of immune response. The process not only brings fluid and cells into the site to destroy the pathogen and remove it and debris from the site, but also helps to isolate the site, limiting the spread of the pathogen. Acute inflammation is a short-term inflammatory response to an insult to the body. If the cause of the inflammation is not resolved, however, it can lead to chronic inflammation, which is associated with major tissue destruction and fibrosis. Chronic inflammation is ongoing inflammation. It can be caused by foreign bodies, persistent pathogens, and autoimmune diseases such as rheumatoid arthritis. \n\n There are four important parts to the inflammatory response: \n\n Tissue Injury. The released contents of injured cells stimulate the release of mast cell granules and their potent inflammatory mediators such as histamine, leukotrienes, and prostaglandins. Histamine increases the diameter of local blood vessels (vasodilation), causing an increase in blood flow. Histamine also increases the permeability of local capillaries, causing plasma to leak out and form interstitial fluid. This causes the swelling associated with inflammation.\n\n Additionally, injured cells, phagocytes, and basophils are sources of inflammatory mediators, including prostaglandins and leukotrienes. Leukotrienes attract neutrophils from the blood by chemotaxis and increase vascular permeability. Prostaglandins cause vasodilation by relaxing vascular smooth muscle and are a major cause of the pain associated with inflammation. Nonsteroidal anti-inflammatory drugs such as aspirin and ibuprofen relieve pain by inhibiting prostaglandin production.\n\n Vasodilation. Many inflammatory mediators such as histamine are vasodilators that increase the diameters of local capillaries. This causes increased blood flow and is responsible for the heat and redness of inflamed tissue. It allows greater access of the blood to the site of inflammation. \n\n Increased Vascular Permeability. At the same time, inflammatory mediators increase the permeability of the local vasculature, causing leakage of fluid into the interstitial space, resulting in the swelling, or edema, associated with inflammation. \n\n Recruitment of Phagocytes. Leukotrienes are particularly good at attracting neutrophils from the blood to the site of infection by chemotaxis. Following an early neutrophil infiltrate stimulated by macrophage cytokines, more macrophages are recruited to clean up the debris left over at the site. When local infections are severe, neutrophils are attracted to the sites of infections in large numbers, and as they phagocytose the pathogens and subsequently die, their accumulated cellular remains are visible as pus at the infection site. \n\n Overall, inflammation is valuable for many reasons. Not only are the pathogens killed and debris removed, but the increase in vascular permeability encourages the entry of clotting factors, the first step towards wound repair. Inflammation also facilitates the transport of antigen to lymph nodes by dendritic cells for the development of the adaptive immune response. \n 21.3 The Adaptive Immune Response: T lymphocytes and Their Functional Types Learning Objectives By the end of this section, you will be able to: \n\n Explain the advantages of the adaptive immune response over the innate immune response \n\n List the various characteristics of an antigen \n\n Describe the types of T cell antigen receptors \n\n Outline the steps of T cell development \n\n Describe the major T cell types and their functions \n\n Innate immune responses (and early induced responses) are in many cases ineffective at completely controlling pathogen growth. However, they slow pathogen growth and allow time for the adaptive immune response to strengthen and either control or eliminate the pathogen. The innate immune system also sends signals to the cells of the adaptive immune system, guiding them in how to attack the pathogen. Thus, these are the two important arms of the immune response. \n\n The Benefits of the Adaptive Immune Response \n\n The specificity of the adaptive immune response—its ability to specifically recognize and make a response against a wide variety of pathogens—is its great strength. Antigens, the small chemical groups often associated with pathogens, are recognized by receptors on the surface of B and T lymphocytes. The adaptive immune response to these antigens is so versatile that it can respond to nearly any pathogen. This increase in specificity comes because the adaptive immune response has a unique way to develop as many as 10 11 , or 100 trillion, different receptors to recognize nearly every conceivable pathogen. How could so many different types of antibodies be encoded? And what about the many specificities of T cells? There is not nearly enough DNA in a cell to have a separate gene for each specificity. The mechanism was finally worked out in the 1970s and 1980s using the new tools of molecular genetics \n\n Primary Disease and Immunological Memory \n\n The immune system’s first exposure to a pathogen is called a primary adaptive response . Symptoms of a first infection, called primary disease, are always relatively severe because it takes time for an initial adaptive immune response to a pathogen to become effective. \n\n Upon re-exposure to the same pathogen, a secondary adaptive immune response is generated, which is stronger and faster that the primary response. The secondary adaptive response often eliminates a pathogen before it can cause significant tissue damage or any symptoms. Without symptoms, there is no disease, and the individual is not even aware of the infection. This secondary response is the basis of immunological memory , which protects us from getting diseases repeatedly from the same pathogen. By this mechanism, an individual’s exposure to pathogens early in life spares the person from these diseases later in life. \n\n Self Recognition \n\n A third important feature of the adaptive immune response is its ability to distinguish between self-antigens, those that are normally present in the body, and foreign antigens, those that might be on a potential pathogen. As T and B cells mature, there are mechanisms in place that prevent them from recognizing self-antigen, preventing a damaging immune response against the body. These mechanisms are not 100 percent effective, however, and their breakdown leads to autoimmune diseases, which will be discussed later in this chapter. \n\n T Cell-Mediated Immune Responses \n\n The primary cells that control the adaptive immune response are the lymphocytes, the T and B cells. T cells are particularly important, as they not only control a multitude of immune responses directly, but also control B cell immune responses in many cases as well. Thus, many of the decisions about how to attack a pathogen are made at the T cell level, and knowledge of their functional types is crucial to understanding the functioning and regulation of adaptive immune responses as a whole. \n\n T lymphocytes recognize antigens based on a two-chain protein receptor. The most common and important of these are the alpha-beta T cell receptors ( Figure 21.15 ). \n\n There are two chains in the T cell receptor, and each chain consists of two domains. The variable region domain is furthest away from the T cell membrane and is so named because its amino acid sequence varies between receptors. In contrast, the constant region domain has less variation. The differences in the amino acid sequences of the variable domains are the molecular basis of the diversity of antigens the receptor can recognize. Thus, the antigen-binding site of the receptor consists of the terminal ends of both receptor chains, and the amino acid sequences of those two areas combine to determine its antigenic specificity. Each T cell produces only one type of receptor and thus is specific for a single particular antigen. \n\n Antigens \n\n Antigens on pathogens are usually large and complex, and consist of many antigenic determinants. An antigenic determinant (epitope) is one of the small regions within an antigen to which a receptor can bind, and antigenic determinants are limited by the size of the receptor itself. They usually consist of six or fewer amino acid residues in a protein, or one or two sugar moieties in a carbohydrate antigen. Antigenic determinants on a carbohydrate antigen are usually less diverse than on a protein antigen. Carbohydrate antigens are found on bacterial cell walls and on red blood cells (the ABO blood group antigens). Protein antigens are complex because of the variety of three-dimensional shapes that proteins can assume, and are especially important for the immune responses to viruses and worm parasites. It is the interaction of the shape of the antigen and the complementary shape of the amino acids of the antigen-binding site that accounts for the chemical basis of specificity ( Figure 21.16 ). \n\n Antigen Processing and Presentation \n\n Although Figure 21.16 shows T cell receptors interacting with antigenic determinants directly, the mechanism that T cells use to recognize antigens is, in reality, much more complex. T cells do not recognize free-floating or cell-bound antigens as they appear on the surface of the pathogen. They only recognize antigen on the surface of specialized cells called antigen-presenting cells. Antigens are internalized by these cells. Antigen processing is a mechanism that enzymatically cleaves the antigen into smaller pieces. The antigen fragments are then brought to the cell’s surface and associated with a specialized type of antigen-presenting protein known as a major histocompatibility complex (MHC) molecule. The MHC is the cluster of genes that encode these antigen-presenting molecules. The association of the antigen fragments with an MHC molecule on the surface of a cell is known as antigen presentation and results in the recognition of antigen by a T cell. This association of antigen and MHC occurs inside the cell, and it is the complex of the two that is brought to the surface. The peptide-binding cleft is a small indentation at the end of the MHC molecule that is furthest away from the cell membrane; it is here that the processed fragment of antigen sits. MHC molecules are capable of presenting a variety of antigens, depending on the amino acid sequence, in their peptide-binding clefts. It is the combination of the MHC molecule and the fragment of the original peptide or carbohydrate that is actually physically recognized by the T cell receptor ( Figure 21.17 ). \n\n Two distinct types of MHC molecules, MHC class I and MHC class II , play roles in antigen presentation. Although produced from different genes, they both have similar functions. They bring processed antigen to the surface of the cell via a transport vesicle and present the antigen to the T cell and its receptor. Antigens from different classes of pathogens, however, use different MHC classes and take different routes through the cell to get to the surface for presentation. The basic mechanism, though, is the same. Antigens are processed by digestion, are brought into the endomembrane system of the cell, and then are expressed on the surface of the antigen-presenting cell for antigen recognition by a T cell. Intracellular antigens are typical of viruses, which replicate inside the cell, and certain other intracellular parasites and bacteria. These antigens are processed in the cytosol by an enzyme complex known as the proteasome and are then brought into the endoplasmic reticulum by the transporter associated with antigen processing (TAP) system, where they interact with class I MHC molecules and are eventually transported to the cell surface by a transport vesicle. \n\n Extracellular antigens, characteristic of many bacteria, parasites, and fungi that do not replicate inside the cell’s cytoplasm, are brought into the endomembrane system of the cell by receptor-mediated endocytosis. The resulting vesicle fuses with vesicles from the Golgi complex, which contain pre-formed MHC class II molecules. After fusion of these two vesicles and the association of antigen and MHC, the new vesicle makes its way to the cell surface. \n\n Professional Antigen-presenting Cells Many cell types express class I molecules for the presentation of intracellular antigens. These MHC molecules may then stimulate a cytotoxic T cell immune response, eventually destroying the cell and the pathogen within. This is especially important when it comes to the most common class of intracellular pathogens, the virus. Viruses infect nearly every tissue of the body, so all these tissues must necessarily be able to express class I MHC or no T cell response can be made. \n\n On the other hand, class II MHC molecules are expressed only on the cells of the immune system, specifically cells that affect other arms of the immune response. Thus, these cells are called “professional” antigen-presenting cells to distinguish them from those that bear class I MHC. The three types of professional antigen presenters are macrophages, dendritic cells, and B cells ( Table 21.4 ). \n\n Macrophages stimulate T cells to release cytokines that enhance phagocytosis. Dendritic cells also kill pathogens by phagocytosis (see Figure 21.17 ), but their major function is to bring antigens to regional draining lymph nodes. The lymph nodes are the locations in which most T cell responses against pathogens of the interstitial tissues are mounted. Macrophages are found in the skin and in the lining of mucosal surfaces, such as the nasopharynx, stomach, lungs, and intestines. B cells may also present antigens to T cells, which are necessary for certain types of antibody responses, to be covered later in this chapter. \n\n Classes of Antigen-presenting Cells \n\n MHC \n\n Cell type \n\n Phagocytic? \n\n Function \n\n Class I \n\n Many \n\n No \n\n Stimulates cytotoxic T cell immune response \n\n Class II \n\n Macrophage \n\n Yes \n\n Stimulates phagocytosis and presentation at primary infection site \n\n Class II \n\n Dendritic \n\n Yes, in tissues \n\n Brings antigens to regional lymph nodes \n\n Class II \n\n B cell \n\n Yes, internalizes surface Ig and antigen \n\n Stimulates antibody secretion by B cells \n\n Table 21.4 \n\n T Cell Development and Differentiation \n\n The process of eliminating T cells that might attack the cells of one’s own body is referred to as T cell tolerance . While thymocytes are in the cortex of the thymus, they are referred to as “double negatives,” meaning that they do not bear the CD4 or CD8 molecules that you can use to follow their pathways of differentiation ( Figure 21.18 ). In the cortex of the thymus, they are exposed to cortical epithelial cells. In a process known as positive selection , double-negative thymocytes bind to the MHC molecules they observe on the thymic epithelia, and the MHC molecules of “self” are selected. This mechanism kills many thymocytes during T cell differentiation. In fact, only two percent of the thymocytes that enter the thymus leave it as mature, functional T cells. \n\n Later, the cells become double positives that express both CD4 and CD8 markers and move from the cortex to the junction between the cortex and medulla. It is here that negative selection takes place. In negative selection , self-antigens are brought into the thymus from other parts of the body by professional antigen-presenting cells. The T cells that bind to these self-antigens are selected for negatively and are killed by apoptosis. In summary, the only T cells left are those that can bind to MHC molecules of the body with foreign antigens presented on their binding clefts, preventing an attack on one’s own body tissues, at least under normal circumstances. Tolerance can be broken, however, by the development of an autoimmune response, to be discussed later in this chapter. \n\n The cells that leave the thymus become single positives, expressing either CD4 or CD8, but not both (see Figure 21.18 ). The CD4 + T cells will bind to class II MHC and the CD8 + cells will bind to class I MHC. The discussion that follows explains the functions of these molecules and how they can be used to differentiate between the different T cell functional types. \n\n Mechanisms of T Cell-mediated Immune Responses \n\n Mature T cells become activated by recognizing processed foreign antigen in association with a self-MHC molecule and begin dividing rapidly by mitosis. This proliferation of T cells is called clonal expansion and is necessary to make the immune response strong enough to effectively control a pathogen. How does the body select only those T cells that are needed against a specific pathogen? Again, the specificity of a T cell is based on the amino acid sequence and the three-dimensional shape of the antigen-binding site formed by the variable regions of the two chains of the T cell receptor ( Figure 21.19 ). Clonal selection is the process of antigen binding only to those T cells that have receptors specific to that antigen. Each T cell that is activated has a specific receptor “hard-wired” into its DNA, and all of its progeny will have identical DNA and T cell receptors, forming clones of the original T cell. \n\n Clonal Selection and Expansion \n\n The clonal selection theory was proposed by Frank Burnet in the 1950s. However, the term clonal selection is not a complete description of the theory, as clonal expansion goes hand in glove with the selection process. The main tenet of the theory is that a typical individual has a multitude (10 11 ) of different types of T cell clones based on their receptors. In this use, a clone is a group of lymphocytes that share the same antigen receptor . Each clone is necessarily present in the body in low numbers. Otherwise, the body would not have room for lymphocytes with so many specificities. \n\n Only those clones of lymphocytes whose receptors are activated by the antigen are stimulated to proliferate. Keep in mind that most antigens have multiple antigenic determinants, so a T cell response to a typical antigen involves a polyclonal response. A polyclonal response is the stimulation of multiple T cell clones. Once activated, the selected clones increase in number and make many copies of each cell type, each clone with its unique receptor. By the time this process is complete, the body will have large numbers of specific lymphocytes available to fight the infection (see Figure 21.19 ). \n\n The Cellular Basis of Immunological Memory \n\n As already discussed, one of the major features of an adaptive immune response is the development of immunological memory. \n\n During a primary adaptive immune response, both memory T cells and effector T cells are generated. Memory T cells are long-lived and can even persist for a lifetime. Memory cells are primed to act rapidly. Thus, any subsequent exposure to the pathogen will elicit a very rapid T cell response. This rapid, secondary adaptive response generates large numbers of effector T cells so fast that the pathogen is often overwhelmed before it can cause any symptoms of disease. This is what is meant by immunity to a disease. The same pattern of primary and secondary immune responses occurs in B cells and the antibody response, as will be discussed later in the chapter. \n\n T Cell Types and their Functions \n\n In the discussion of T cell development, you saw that mature T cells express either the CD4 marker or the CD8 marker, but not both. These markers are cell adhesion molecules that keep the T cell in close contact with the antigen-presenting cell by directly binding to the MHC molecule (to a different part of the molecule than does the antigen). Thus, T cells and antigen-presenting cells are held together in two ways: by CD4 or CD8 attaching to MHC and by the T cell receptor binding to antigen ( Figure 21.20 ). \n\n Although the correlation is not 100 percent, CD4-bearing T cells are associated with helper functions and CD8-bearing T cells are associated with cytotoxicity. These functional distinctions based on CD4 and CD8 markers are useful in defining the function of each type. \n\n Helper T Cells and their Cytokines \n\n Helper T cells (Th) , bearing the CD4 molecule, function by secreting cytokines that act to enhance other immune responses. There are two classes of Th cells, and they act on different components of the immune response. These cells are not distinguished by their surface molecules but by the characteristic set of cytokines they secrete ( Table 21.5 ). \n\n Th1 cells are a type of helper T cell that secretes cytokines that regulate the immunological activity and development of a variety of cells, including macrophages and other types of T cells. \n\n Th2 cells , on the other hand, are cytokine-secreting cells that act on B cells to drive their differentiation into plasma cells that make antibody. In fact, T cell help is required for antibody responses to most protein antigens, and these are called T cell-dependent antigens. \n\n Cytotoxic T cells \n\n Cytotoxic T cells (Tc) are T cells that kill target cells by inducing apoptosis using the same mechanism as NK cells. They either express Fas ligand, which binds to the fas molecule on the target cell, or act by using perforins and granzymes contained in their cytoplasmic granules. As was discussed earlier with NK cells, killing a virally infected cell before the virus can complete its replication cycle results in the production of no infectious particles. As more Tc cells are developed during an immune response, they overwhelm the ability of the virus to cause disease. In addition, each Tc cell can kill more than one target cell, making them especially effective. Tc cells are so important in the antiviral immune response that some speculate that this was the main reason the adaptive immune response evolved in the first place. \n\n Regulatory T Cells \n\n Regulatory T cells (Treg) , or suppressor T cells, are the most recently discovered of the types listed here, so less is understood about them. In addition to CD4, they bear the molecules CD25 and FOXP3. Exactly how they function is still under investigation, but it is known that they suppress other T cell immune responses. This is an important feature of the immune response, because if clonal expansion during immune responses were allowed to continue uncontrolled, these responses could lead to autoimmune diseases and other medical issues. \n\n Not only do T cells directly destroy pathogens, but they regulate nearly all other types of the adaptive immune response as well, as evidenced by the functions of the T cell types, their surface markers, the cells they work on, and the types of pathogens they work against (see Table 21.5 ). \n\n Functions of T Cell Types and Their Cytokines \n\n T cell \n\n Main target \n\n Function \n\n Pathogen \n\n Surface marker \n\n MHC \n\n Cytokines or mediators \n\n Tc \n\n Infected cells \n\n Cytotoxicity \n\n Intracellular \n\n CD8 \n\n Class I \n\n Perforins, granzymes, and fas ligand \n\n Th1 \n\n Macrophage \n\n Helper inducer \n\n Extracellular \n\n CD4 \n\n Class II \n\n Interferon-γ and TGF-β \n\n Th2 \n\n B cell \n\n Helper inducer \n\n Extracellular \n\n CD4 \n\n Class II \n\n IL-4, IL-6, IL-10, and others \n\n Treg \n\n Th cell \n\n Suppressor \n\n None \n\n CD4, CD25 \n\n ? \n\n TGF-β and IL-10 \n\n Table 21.5 \n 21.4 The Adaptive Immune Response: B-lymphocytes and Antibodies Learning Objectives By the end of this section, you will be able to: \n\n Explain how B cells mature and how B cell tolerance develops \n\n Discuss how B cells are activated and differentiate into plasma cells \n\n Describe the structure of the antibody classes and their functions \n\n Antibodies were the first component of the adaptive immune response to be characterized by scientists working on the immune system. It was already known that individuals who survived a bacterial infection were immune to re-infection with the same pathogen. Early microbiologists took serum from an immune patient and mixed it with a fresh culture of the same type of bacteria, then observed the bacteria under a microscope. The bacteria became clumped in a process called agglutination. When a different bacterial species was used, the agglutination did not happen. Thus, there was something in the serum of immune individuals that could specifically bind to and agglutinate bacteria. \n\n Scientists now know the cause of the agglutination is an antibody molecule, also called an immunoglobulin . What is an antibody? An antibody protein is essentially a secreted form of a B cell receptor. (In fact, surface immunoglobulin is another name for the B cell receptor.) Not surprisingly, the same genes encode both the secreted antibodies and the surface immunoglobulins. One minor difference in the way these proteins are synthesized distinguishes a naïve B cell with antibody on its surface from an antibody-secreting plasma cell with no antibodies on its surface. The antibodies of the plasma cell have the exact same antigen-binding site and specificity as their B cell precursors. \n\n There are five different classes of antibody found in humans: IgM, IgD, IgG, IgA, and IgE. Each of these has specific functions in the immune response, so by learning about them, researchers can learn about the great variety of antibody functions critical to many adaptive immune responses. \n\n B cells do not recognize antigen in the complex fashion of T cells. B cells can recognize native, unprocessed antigen and do not require the participation of MHC molecules and antigen-presenting cells. \n\n B Cell Differentiation and Activation \n\n B cells differentiate in the bone marrow. During the process of maturation, up to 100 trillion different clones of B cells are generated, which is similar to the diversity of antigen receptors seen in T cells. \n\n B cell differentiation and the development of tolerance are not quite as well understood as it is in T cells. Central tolerance is the destruction or inactivation of B cells that recognize self-antigens in the bone marrow, and its role is critical and well established. In the process of clonal deletion , immature B cells that bind strongly to self-antigens expressed on tissues are signaled to commit suicide by apoptosis, removing them from the population. In the process of clonal anergy , however, B cells exposed to soluble antigen in the bone marrow are not physically deleted, but become unable to function. \n\n Another mechanism called peripheral tolerance is a direct result of T cell tolerance. In peripheral tolerance , functional, mature B cells leave the bone marrow but have yet to be exposed to self-antigen. Most protein antigens require signals from helper T cells (Th2) to proceed to make antibody. When a B cell binds to a self-antigen but receives no signals from a nearby Th2 cell to produce antibody, the cell is signaled to undergo apoptosis and is destroyed. This is yet another example of the control that T cells have over the adaptive immune response. \n\n After B cells are activated by their binding to antigen, they differentiate into plasma cells. Plasma cells often leave the secondary lymphoid organs, where the response is generated, and migrate back to the bone marrow, where the whole differentiation process started. After secreting antibodies for a specific period, they die, as most of their energy is devoted to making antibodies and not to maintaining themselves. Thus, plasma cells are said to be terminally differentiated. \n\n The final B cell of interest is the memory B cell, which results from the clonal expansion of an activated B cell. Memory B cells function in a way similar to memory T cells. They lead to a stronger and faster secondary response when compared to the primary response, as illustrated below. \n\n Antibody Structure \n\n Antibodies are glycoproteins consisting of two types of polypeptide chains with attached carbohydrates. The heavy chain and the light chain are the two polypeptides that form the antibody. The main differences between the classes of antibodies are in the differences between their heavy chains, but as you shall see, the light chains have an important role, forming part of the antigen-binding site on the antibody molecules. \n\n Four-chain Models of Antibody Structures \n\n All antibody molecules have two identical heavy chains and two identical light chains. (Some antibodies contain multiple units of this four-chain structure.) The Fc region of the antibody is formed by the two heavy chains coming together, usually linked by disulfide bonds ( Figure 21.21 ). The Fc portion of the antibody is important in that many effector cells of the immune system have Fc receptors. Cells having these receptors can then bind to antibody-coated pathogens, greatly increasing the specificity of the effector cells. At the other end of the molecule are two identical antigen-binding sites. \n\n Five Classes of Antibodies and their Functions \n\n In general, antibodies have two basic functions. They can act as the B cell antigen receptor or they can be secreted, circulate, and bind to a pathogen, often labeling it for identification by other forms of the immune response. Of the five antibody classes, notice that only two can function as the antigen receptor for naïve B cells: IgM and IgD ( Figure 21.22 ). Mature B cells that leave the bone marrow express both IgM and IgD, but both antibodies have the same antigen specificity. Only IgM is secreted, however, and no other nonreceptor function for IgD has been discovered. \n\n IgM consists of five four-chain structures (20 total chains with 10 identical antigen-binding sites) and is thus the largest of the antibody molecules. IgM is usually the first antibody made during a primary response. Its 10 antigen-binding sites and large shape allow it to bind well to many bacterial surfaces. It is excellent at binding complement proteins and activating the complement cascade, consistent with its role in promoting chemotaxis, opsonization, and cell lysis. Thus, it is a very effective antibody against bacteria at early stages of a primary antibody response. As the primary response proceeds, the antibody produced in a B cell can change to IgG, IgA, or IgE by the process known as class switching. Class switching is the change of one antibody class to another. While the class of antibody changes, the specificity and the antigen-binding sites do not. Thus, the antibodies made are still specific to the pathogen that stimulated the initial IgM response. \n\n IgG is a major antibody of late primary responses and the main antibody of secondary responses in the blood. This is because class switching occurs during primary responses. IgG is a monomeric antibody that clears pathogens from the blood and can activate complement proteins (although not as well as IgM), taking advantage of its antibacterial activities. Furthermore, this class of antibody is the one that crosses the placenta to protect the developing fetus from disease exits the blood to the interstitial fluid to fight extracellular pathogens. \n\n IgA exists in two forms, a four-chain monomer in the blood and an eight-chain structure, or dimer, in exocrine gland secretions of the mucous membranes, including mucus, saliva, and tears. Thus, dimeric IgA is the only antibody to leave the interior of the body to protect body surfaces. IgA is also of importance to newborns, because this antibody is present in mother’s breast milk (colostrum), which serves to protect the infant from disease. \n\n IgE is usually associated with allergies and anaphylaxis. It is present in the lowest concentration in the blood, because its Fc region binds strongly to an IgE-specific Fc receptor on the surfaces of mast cells. IgE makes mast cell degranulation very specific, such that if a person is allergic to peanuts, there will be peanut-specific IgE bound to his or her mast cells. In this person, eating peanuts will cause the mast cells to degranulate, sometimes causing severe allergic reactions, including anaphylaxis, a severe, systemic allergic response that can cause death. \n\n Clonal Selection of B Cells \n\n Clonal selection and expansion work much the same way in B cells as in T cells. Only B cells with appropriate antigen specificity are selected for and expanded ( Figure 21.23 ). Eventually, the plasma cells secrete antibodies with antigenic specificity identical to those that were on the surfaces of the selected B cells. Notice in the figure that both plasma cells and memory B cells are generated simultaneously. \n\n Primary versus Secondary B Cell Responses \n\n Primary and secondary responses as they relate to T cells were discussed earlier. This section will look at these responses with B cells and antibody production. Because antibodies are easily obtained from blood samples, they are easy to follow and graph ( Figure 21.24 ). As you will see from the figure, the primary response to an antigen (representing a pathogen) is delayed by several days. This is the time it takes for the B cell clones to expand and differentiate into plasma cells. The level of antibody produced is low, but it is sufficient for immune protection. The second time a person encounters the same antigen, there is no time delay, and the amount of antibody made is much higher. Thus, the secondary antibody response overwhelms the pathogens quickly and, in most situations, no symptoms are felt. When a different antigen is used, another primary response is made with its low antibody levels and time delay. \n\n Active versus Passive Immunity \n\n Immunity to pathogens, and the ability to control pathogen growth so that damage to the tissues of the body is limited, can be acquired by (1) the active development of an immune response in the infected individual or (2) the passive transfer of immune components from an immune individual to a nonimmune one. Both active and passive immunity have examples in the natural world and as part of medicine. \n\n Active immunity is the resistance to pathogens acquired during an adaptive immune response within an individual ( Table 21.6 ). Naturally acquired active immunity, the response to a pathogen, is the focus of this chapter. Artificially acquired active immunity involves the use of vaccines. A vaccine is a killed or weakened pathogen or its components that, when administered to a healthy individual, leads to the development of immunological memory (a weakened primary immune response) without causing much in the way of symptoms. Thus, with the use of vaccines, one can avoid the damage from disease that results from the first exposure to the pathogen, yet reap the benefits of protection from immunological memory. The advent of vaccines was one of the major medical advances of the twentieth century and led to the eradication of smallpox and the control of many infectious diseases, including polio, measles, and whooping cough. Active versus Passive Immunity \n\n Natural \n\n Artificial \n\n Active \n\n Adaptive immune response \n\n Vaccine response \n\n Passive \n\n Trans-placental antibodies/breastfeeding \n\n Immune globulin injections \n\n Table 21.6 \n\n Passive immunity arises from the transfer of antibodies to an individual without requiring them to mount their own active immune response. Naturally acquired passive immunity is seen during fetal development. IgG is transferred from the maternal circulation to the fetus via the placenta, protecting the fetus from infection and protecting the newborn for the first few months of its life. As already stated, a newborn benefits from the IgA antibodies it obtains from milk during breastfeeding. The fetus and newborn thus benefit from the immunological memory of the mother to the pathogens to which she has been exposed. In medicine, artificially acquired passive immunity usually involves injections of immunoglobulins, taken from animals previously exposed to a specific pathogen. This treatment is a fast-acting method of temporarily protecting an individual who was possibly exposed to a pathogen. The downside to both types of passive immunity is the lack of the development of immunological memory. Once the antibodies are transferred, they are effective for only a limited time before they degrade. \n\n Interactive Link \n\n Immunity can be acquired in an active or passive way, and it can be natural or artificial. Watch this video to see an animated discussion of passive and active immunity. What is an example of natural immunity acquired passively? \n\n T cell-dependent versus T cell-independent Antigens \n\n As discussed previously, Th2 cells secrete cytokines that drive the production of antibodies in a B cell, responding to complex antigens such as those made by proteins. On the other hand, some antigens are T cell independent. A T cell-independent antigen usually is in the form of repeated carbohydrate moieties found on the cell walls of bacteria. Each antibody on the B cell surface has two binding sites, and the repeated nature of T cell-independent antigen leads to crosslinking of the surface antibodies on the B cell. The crosslinking is enough to activate it in the absence of T cell cytokines. \n\n A T cell-dependent antigen , on the other hand, usually is not repeated to the same degree on the pathogen and thus does not crosslink surface antibody with the same efficiency. To elicit a response to such antigens, the B and T cells must come close together ( Figure 21.25 ). The B cell must receive two signals to become activated. Its surface immunoglobulin must recognize native antigen. Some of this antigen is internalized, processed, and presented to the Th2 cells on a class II MHC molecule. The T cell then binds using its antigen receptor and is activated to secrete cytokines that diffuse to the B cell, finally activating it completely. Thus, the B cell receives signals from both its surface antibody and the T cell via its cytokines, and acts as a professional antigen-presenting cell in the process. \n 21.5 The Immune Response against Pathogens Learning Objectives By the end of this section, you will be able to: \n\n Explain the development of immunological competence \n\n Describe the mucosal immune response \n\n Discuss immune responses against bacterial, viral, fungal, and animal pathogens \n\n Describe different ways pathogens evade immune responses \n\n Now that you understand the development of mature, naïve B cells and T cells, and some of their major functions, how do all of these various cells, proteins, and cytokines come together to actually resolve an infection? Ideally, the immune response will rid the body of a pathogen entirely. The adaptive immune response, with its rapid clonal expansion, is well suited to this purpose. Think of a primary infection as a race between the pathogen and the immune system. The pathogen bypasses barrier defenses and starts multiplying in the host’s body. During the first 4 to 5 days, the innate immune response will partially control, but not stop, pathogen growth. As the adaptive immune response gears up, however, it will begin to clear the pathogen from the body, while at the same time becoming stronger and stronger. When following antibody responses in patients with a particular disease such as a virus, this clearance is referred to as seroconversion (sero- = “serum”). Seroconversion is the reciprocal relationship between virus levels in the blood and antibody levels. As the antibody levels rise, the virus levels decline, and this is a sign that the immune response is being at least partially effective (partially, because in many diseases, seroconversion does not necessarily mean a patient is getting well). \n\n An excellent example of this is seroconversion during HIV disease ( Figure 21.26 ). Notice that antibodies are made early in this disease, and the increase in anti-HIV antibodies correlates with a decrease in detectable virus in the blood. Although these antibodies are an important marker for diagnosing the disease, they are not sufficient to completely clear the virus. Several years later, the vast majority of these individuals, if untreated, will lose their entire adaptive immune response, including the ability to make antibodies, during the final stages of AIDS. \n\n Everyday Connection Disinfectants: Fighting the Good Fight? \n\n“Wash your hands!” Parents have been telling their children this for generations. Dirty hands can spread disease. But is it possible to get rid of enough pathogens that children will never get sick? Are children who avoid exposure to pathogens better off? The answers to both these questions appears to be no. \n\n Antibacterial wipes, soaps, gels, and even toys with antibacterial substances embedded in their plastic are ubiquitous in our society. Still, these products do not rid the skin and gastrointestinal tract of bacteria, and it would be harmful to our health if they did. We need these nonpathogenic bacteria on and within our bodies to keep the pathogenic ones from growing. The urge to keep children perfectly clean is thus probably misguided. Children will get sick anyway, and the later benefits of immunological memory far outweigh the minor discomforts of most childhood diseases. In fact, getting diseases such as chickenpox or measles later in life is much harder on the adult and are associated with symptoms significantly worse than those seen in the childhood illnesses. Of course, vaccinations help children avoid some illnesses, but there are so many pathogens, we will never be immune to them all. \n\n Could over-cleanliness be the reason that allergies are increasing in more developed countries? Some scientists think so. Allergies are based on an IgE antibody response. Many scientists think the system evolved to help the body rid itself of worm parasites. The hygiene theory is the idea that the immune system is geared to respond to antigens, and if pathogens are not present, it will respond instead to inappropriate antigens such as allergens and self-antigens. This is one explanation for the rising incidence of allergies in developed countries, where the response to nonpathogens like pollen, shrimp, and cat dander cause allergic responses while not serving any protective function. \n\n The Mucosal Immune Response \n\n Mucosal tissues are major barriers to the entry of pathogens into the body. The IgA (and sometimes IgM) antibodies in mucus and other secretions can bind to the pathogen, and in the cases of many viruses and bacteria, neutralize them. Neutralization is the process of coating a pathogen with antibodies, making it physically impossible for the pathogen to bind to receptors. Neutralization, which occurs in the blood, lymph, and other body fluids and secretions, protects the body constantly. Neutralizing antibodies are the basis for the disease protection offered by vaccines. Vaccinations for diseases that commonly enter the body via mucous membranes, such as influenza, are usually formulated to enhance IgA production. \n\n Immune responses in some mucosal tissues such as the Peyer’s patches (see Figure 21.11 ) in the small intestine take up particulate antigens by specialized cells known as microfold or M cells ( Figure 21.27 ). These cells allow the body to sample potential pathogens from the intestinal lumen. Dendritic cells then take the antigen to the regional lymph nodes, where an immune response is mounted. \n\n Defenses against Bacteria and Fungi \n\n The body fights bacterial pathogens with a wide variety of immunological mechanisms, essentially trying to find one that is effective. Bacteria such as Mycobacterium leprae , the cause of leprosy, are resistant to lysosomal enzymes and can persist in macrophage organelles or escape into the cytosol. In such situations, infected macrophages receiving cytokine signals from Th1 cells turn on special metabolic pathways. Macrophage oxidative metabolism is hostile to intracellular bacteria, often relying on the production of nitric oxide to kill the bacteria inside the macrophage. \n\n Fungal infections, such as those from Aspergillus , Candida , and Pneumocystis , are largely opportunistic infections that take advantage of suppressed immune responses. Most of the same immune mechanisms effective against bacteria have similar effects on fungi, both of which have characteristic cell wall structures that protect their cells. \n\n Defenses against Parasites \n\n Worm parasites such as helminths are seen as the primary reason why the mucosal immune response, IgE-mediated allergy and asthma, and eosinophils evolved. These parasites were at one time very common in human society. When infecting a human, often via contaminated food, some worms take up residence in the gastrointestinal tract. Eosinophils are attracted to the site by T cell cytokines, which release their granule contents upon their arrival. Mast cell degranulation also occurs, and the fluid leakage caused by the increase in local vascular permeability is thought to have a flushing action on the parasite, expelling its larvae from the body. Furthermore, if IgE labels the parasite, the eosinophils can bind to it by its Fc receptor. \n\n Defenses against Viruses \n\n The primary mechanisms against viruses are NK cells, interferons, and cytotoxic T cells. Antibodies are effective against viruses mostly during protection, where an immune individual can neutralize them based on a previous exposure. Antibodies have no effect on viruses or other intracellular pathogens once they enter the cell, since antibodies are not able to penetrate the plasma membrane of the cell. Many cells respond to viral infections by downregulating their expression of MHC class I molecules. This is to the advantage of the virus, because without class I expression, cytotoxic T cells have no activity. NK cells, however, can recognize virally infected class I-negative cells and destroy them. Thus, NK and cytotoxic T cells have complementary activities against virally infected cells. \n\n Interferons have activity in slowing viral replication and are used in the treatment of certain viral diseases, such as hepatitis B and C, but their ability to eliminate the virus completely is limited. The cytotoxic T cell response, though, is key, as it eventually overwhelms the virus and kills infected cells before the virus can complete its replicative cycle. Clonal expansion and the ability of cytotoxic T cells to kill more than one target cell make these cells especially effective against viruses. In fact, without cytotoxic T cells, it is likely that humans would all die at some point from a viral infection (if no vaccine were available). \n\n Evasion of the Immune System by Pathogens \n\n It is important to keep in mind that although the immune system has evolved to be able to control many pathogens, pathogens themselves have evolved ways to evade the immune response. An example already mentioned is in Mycobacterium tuberculosis , which has evolved a complex cell wall that is resistant to the digestive enzymes of the macrophages that ingest them, and thus persists in the host, causing the chronic disease tuberculosis. This section briefly summarizes other ways in which pathogens can “outwit” immune responses. But keep in mind, although it seems as if pathogens have a will of their own, they do not. All of these evasive “strategies” arose strictly by evolution, driven by selection. \n\n Bacteria sometimes evade immune responses because they exist in multiple strains, such as different groups of Staphylococcus aureus . S. aureus is commonly found in minor skin infections, such as boils, and some healthy people harbor it in their nose. One small group of strains of this bacterium, however, called methicillin-resistant Staphylococcus aureus , has become resistant to multiple antibiotics and is essentially untreatable. Different bacterial strains differ in the antigens on their surfaces. The immune response against one strain (antigen) does not affect the other; thus, the species survives. \n\n Another method of immune evasion is mutation. Because viruses’ surface molecules mutate continuously, viruses like influenza change enough each year that the flu vaccine for one year may not protect against the flu common to the next. New vaccine formulations must be derived for each flu season. \n\n Genetic recombination—the combining of gene segments from two different pathogens—is an efficient form of immune evasion. For example, the influenza virus contains gene segments that can recombine when two different viruses infect the same cell. Recombination between human and pig influenza viruses led to the 2010 H1N1 swine flu outbreak. Pathogens can produce immunosuppressive molecules that impair immune function, and there are several different types. Viruses are especially good at evading the immune response in this way, and many types of viruses have been shown to suppress the host immune response in ways much more subtle than the wholesale destruction caused by HIV. \n 21.6 Diseases Associated with Depressed or Overactive Immune Responses Learning Objectives By the end of this section, you will be able to: \n\n Discuss inherited and acquired immunodeficiencies \n\n Explain the four types of hypersensitivity and how they differ \n\n Give an example of how autoimmune disease breaks tolerance \n\n This section is about how the immune system goes wrong. When it goes haywire, and becomes too weak or too strong, it leads to a state of disease. The factors that maintain immunological homeostasis are complex and incompletely understood. \n\n Immunodeficiencies \n\n As you have seen, the immune system is quite complex. It has many pathways using many cell types and signals. Because it is so complex, there are many ways for it to go wrong. Inherited immunodeficiencies arise from gene mutations that affect specific components of the immune response. There are also acquired immunodeficiencies with potentially devastating effects on the immune system, such as HIV. \n\n Inherited Immunodeficiencies \n\n A list of all inherited immunodeficiencies is well beyond the scope of this book. The list is almost as long as the list of cells, proteins, and signaling molecules of the immune system itself. Some deficiencies, such as those for complement, cause only a higher susceptibility to some Gram-negative bacteria. Others are more severe in their consequences. Certainly, the most serious of the inherited immunodeficiencies is severe combined immunodeficiency disease (SCID) . This disease is complex because it is caused by many different genetic defects. What groups them together is the fact that both the B cell and T cell arms of the adaptive immune response are affected. Children with this disease usually die of opportunistic infections within their first year of life unless they receive a bone marrow transplant. Such a procedure had not yet been perfected for David Vetter, the “boy in the bubble,” who was treated for SCID by having to live almost his entire life in a sterile plastic cocoon for the 12 years before his death from infection in 1984. One of the features that make bone marrow transplants work as well as they do is the proliferative capability of hematopoietic stem cells of the bone marrow. Only a small amount of bone marrow from a healthy donor is given intravenously to the recipient. It finds its own way to the bone where it populates it, eventually reconstituting the patient’s immune system, which is usually destroyed beforehand by treatment with radiation or chemotherapeutic drugs. \n\n New treatments for SCID using gene therapy, inserting nondefective genes into cells taken from the patient and giving them back, have the advantage of not needing the tissue match required for standard transplants. Although not a standard treatment, this approach holds promise, especially for those in whom standard bone marrow transplantation has failed. \n\n Human Immunodeficiency Virus/AIDS \n\n Although many viruses cause suppression of the immune system, only one wipes it out completely, and that is the previously mentioned HIV. It is worth discussing the biology of this virus, which can lead to the well-known AIDS, so that its full effects on the immune system can be understood. The virus is transmitted through semen, vaginal fluids, and blood, and can be caught by risky sexual behaviors and the sharing of needles by intravenous drug users. There are sometimes, but not always, flu-like symptoms in the first 1 to 2 weeks after infection. This is later followed by seroconversion. The anti-HIV antibodies formed during seroconversion are the basis for most initial HIV screening done in the United States. Because seroconversion takes different lengths of time in different individuals, multiple AIDS tests are given months apart to confirm or eliminate the possibility of infection. \n\n After seroconversion, the amount of virus circulating in the blood drops and stays at a low level for several years. During this time, the levels of CD4 + cells, especially helper T cells, decline steadily, until at some point, the immune response is so weak that opportunistic disease and eventually death result. HIV uses CD4 as the receptor to get inside cells, but it also needs a co-receptor, such as CCR5 or CXCR4. These co-receptors, which usually bind to chemokines, present another target for anti-HIV drug development. Although other antigen-presenting cells are infected with HIV, given that CD4 + helper T cells play an important role in T cell immune responses and antibody responses, it should be no surprise that both types of immune responses are eventually seriously compromised. Treatment for the disease consists of drugs that target virally encoded proteins that are necessary for viral replication but are absent from normal human cells. By targeting the virus itself and sparing the cells, this approach has been successful in significantly prolonging the lives of HIV-positive individuals. On the other hand, an HIV vaccine has been 30 years in development and is still years away. Because the virus mutates rapidly to evade the immune system, scientists have been looking for parts of the virus that do not change and thus would be good targets for a vaccine candidate. \n\n Hypersensitivities \n\n The word “hypersensitivity” simply means sensitive beyond normal levels of activation. Allergies and inflammatory responses to nonpathogenic environmental substances have been observed since the dawn of history. Hypersensitivity is a medical term describing symptoms that are now known to be caused by unrelated mechanisms of immunity. Still, it is useful for this discussion to use the four types of hypersensitivities as a guide to understand these mechanisms ( Figure 21.28 ). \n\n Immediate (Type I) Hypersensitivity \n\n Antigens that cause allergic responses are often referred to as allergens. The specificity of the immediate hypersensitivity response is predicated on the binding of allergen-specific IgE to the mast cell surface. The process of producing allergen-specific IgE is called sensitization, and is a necessary prerequisite for the symptoms of immediate hypersensitivity to occur. Allergies and allergic asthma are mediated by mast cell degranulation that is caused by the crosslinking of the antigen-specific IgE molecules on the mast cell surface. The mediators released have various vasoactive effects already discussed, but the major symptoms of inhaled allergens are the nasal edema and runny nose caused by the increased vascular permeability and increased blood flow of nasal blood vessels. As these mediators are released with mast cell degranulation, type I hypersensitivity reactions are usually rapid and occur within just a few minutes, hence the term immediate hypersensitivity. \n\n Most allergens are in themselves nonpathogenic and therefore innocuous. Some individuals develop mild allergies, which are usually treated with antihistamines. Others develop severe allergies that may cause anaphylactic shock, which can potentially be fatal within 20 to 30 minutes if untreated. This drop in blood pressure (shock) with accompanying contractions of bronchial smooth muscle is caused by systemic mast cell degranulation when an allergen is eaten (for example, shellfish and peanuts), injected (by a bee sting or being administered penicillin), or inhaled (asthma). Because epinephrine raises blood pressure and relaxes bronchial smooth muscle, it is routinely used to counteract the effects of anaphylaxis and can be lifesaving. Patients with known severe allergies are encouraged to keep automatic epinephrine injectors with them at all times, especially when away from easy access to hospitals. \n\n Allergists use skin testing to identify allergens in type I hypersensitivity. In skin testing, allergen extracts are injected into the epidermis, and a positive result of a soft, pale swelling at the site surrounded by a red zone (called the wheal and flare response), caused by the release of histamine and the granule mediators, usually occurs within 30 minutes. The soft center is due to fluid leaking from the blood vessels and the redness is caused by the increased blood flow to the area that results from the dilation of local blood vessels at the site. \n\n Type II and Type III Hypersensitivities \n\n Type II hypersensitivity , which involves IgG-mediated lysis of cells by complement proteins, occurs during mismatched blood transfusions and blood compatibility diseases such as erythroblastosis fetalis (see section on transplantation). Type III hypersensitivity occurs with diseases such as systemic lupus erythematosus, where soluble antigens, mostly DNA and other material from the nucleus, and antibodies accumulate in the blood to the point that the antigen and antibody precipitate along blood vessel linings. These immune complexes often lodge in the kidneys, joints, and other organs where they can activate complement proteins and cause inflammation. \n\n Delayed (Type IV) Hypersensitivity \n\n Delayed hypersensitivity , or type IV hypersensitivity, is basically a standard cellular immune response. In delayed hypersensitivity, the first exposure to an antigen is called sensitization , such that on re-exposure, a secondary cellular response results, secreting cytokines that recruit macrophages and other phagocytes to the site. These sensitized T cells, of the Th1 class, will also activate cytotoxic T cells. The time it takes for this reaction to occur accounts for the 24- to 72-hour delay in development. \n\n The classical test for delayed hypersensitivity is the tuberculin test for tuberculosis, where bacterial proteins from M. tuberculosis are injected into the skin. A couple of days later, a positive test is indicated by a raised red area that is hard to the touch, called an induration, which is a consequence of the cellular infiltrate, an accumulation of activated macrophages. A positive tuberculin test means that the patient has been exposed to the bacteria and exhibits a cellular immune response to it. \n\n Another type of delayed hypersensitivity is contact sensitivity, where substances such as the metal nickel cause a red and swollen area upon contact with the skin. The individual must have been previously sensitized to the metal. A much more severe case of contact sensitivity is poison ivy, but many of the harshest symptoms of the reaction are associated with the toxicity of its oils and are not T cell mediated. \n\n Autoimmune Responses The worst cases of the immune system over-reacting are autoimmune diseases. Somehow, tolerance breaks down and the immune systems in individuals with these diseases begin to attack their own bodies, causing significant damage. The trigger for these diseases is, more often than not, unknown, and the treatments are usually based on resolving the symptoms using immunosuppressive and anti-inflammatory drugs such as steroids. These diseases can be localized and crippling, as in rheumatoid arthritis, or diffuse in the body with multiple symptoms that differ in different individuals, as is the case with systemic lupus erythematosus ( Figure 21.29 ). \n\n Environmental triggers seem to play large roles in autoimmune responses. One explanation for the breakdown of tolerance is that, after certain bacterial infections, an immune response to a component of the bacterium cross-reacts with a self-antigen. This mechanism is seen in rheumatic fever, a result of infection with Streptococcus bacteria, which causes strep throat. The antibodies to this pathogen’s M protein cross-react with an antigenic component of heart myosin, a major contractile protein of the heart that is critical to its normal function. The antibody binds to these molecules and activates complement proteins, causing damage to the heart, especially to the heart valves. On the other hand, some theories propose that having multiple common infectious diseases actually prevents autoimmune responses. The fact that autoimmune diseases are rare in countries that have a high incidence of infectious diseases supports this idea, another example of the hygiene hypothesis discussed earlier in this chapter. \n\n There are genetic factors in autoimmune diseases as well. Some diseases are associated with the MHC genes that an individual expresses. The reason for this association is likely because if one’s MHC molecules are not able to present a certain self-antigen, then that particular autoimmune disease cannot occur. Overall, there are more than 80 different autoimmune diseases, which are a significant health problem in the elderly. Table 21.7 lists several of the most common autoimmune diseases, the antigens that are targeted, and the segment of the adaptive immune response that causes the damage. \n\n Autoimmune Diseases \n\n Disease \n\n Autoantigen \n\n Symptoms \n\n Celiac disease \n\n Tissue transglutaminase \n\n Damage to small intestine \n\n Diabetes mellitus type I \n\n Beta cells of pancreas \n\n Low insulin production; inability to regulate serum glucose \n\n Graves’ disease \n\n Thyroid-stimulating hormone receptor (antibody blocks receptor) \n\n Hyperthyroidism \n\n Hashimoto’s thyroiditis \n\n Thyroid-stimulating hormone receptor (antibody mimics hormone and stimulates receptor) \n\n Hypothyroidism \n\n Lupus erythematosus \n\n Nuclear DNA and proteins \n\n Damage of many body systems \n\n Myasthenia gravis \n\n Acetylcholine receptor in neuromuscular junctions \n\n Debilitating muscle weakness \n\n Rheumatoid arthritis \n\n Joint capsule antigens \n\n Chronic inflammation of joints \n\n Table 21.7 \n 21.7 Transplantation and Cancer Immunology Learning Objectives By the end of this section, you will be able to: \n\n Explain why blood typing is important and what happens when mismatched blood is used in a transfusion \n\n Describe how tissue typing is done during organ transplantation and the role of transplant anti-rejection drugs \n\n Show how the immune response is able to control some cancers and how this immune response might be enhanced by cancer vaccines \n\n The immune responses to transplanted organs and to cancer cells are both important medical issues. With the use of tissue typing and anti-rejection drugs, transplantation of organs and the control of the anti-transplant immune response have made huge strides in the past 50 years. Today, these procedures are commonplace. Tissue typing is the determination of MHC molecules in the tissue to be transplanted to better match the donor to the recipient. The immune response to cancer, on the other hand, has been more difficult to understand and control. Although it is clear that the immune system can recognize some cancers and control them, others seem to be resistant to immune mechanisms. \n\n The Rh Factor \n\n Red blood cells can be typed based on their surface antigens. ABO blood type, in which individuals are type A, B, AB, or O according to their genetics, is one example. A separate antigen system seen on red blood cells is the Rh antigen. When someone is “A positive” for example, the positive refers to the presence of the Rh antigen, whereas someone who is “A negative” would lack this molecule. \n\n An interesting consequence of Rh factor expression is seen in erythroblastosis fetalis , a hemolytic disease of the newborn ( Figure 21.30 ). This disease occurs when mothers negative for Rh antigen have multiple Rh-positive children. During the birth of a first Rh-positive child, the mother makes a primary anti-Rh antibody response to the fetal blood cells that enter the maternal bloodstream. If the mother has a second Rh-positive child, IgG antibodies against Rh-positive blood mounted during this secondary response cross the placenta and attack the fetal blood, causing anemia. This is a consequence of the fact that the fetus is not genetically identical to the mother, and thus the mother is capable of mounting an immune response against it. This disease is treated with antibodies specific for Rh factor. These are given to the mother during the first and subsequent births, destroying any fetal blood that might enter her system and preventing the immune response. \n\n Tissue Transplantation \n\n Tissue transplantation is more complicated than blood transfusions because of two characteristics of MHC molecules. These molecules are the major cause of transplant rejection (hence the name “histocompatibility”). MHC polygeny refers to the multiple MHC proteins on cells, and MHC polymorphism refers to the multiple alleles for each individual MHC locus. Thus, there are many alleles in the human population that can be expressed ( Table 21.8 and Table 21.9 ). When a donor organ expresses MHC molecules that are different from the recipient, the latter will often mount a cytotoxic T cell response to the organ and reject it. Histologically, if a biopsy of a transplanted organ exhibits massive infiltration of T lymphocytes within the first weeks after transplant, it is a sign that the transplant is likely to fail. The response is a classical, and very specific, primary T cell immune response. As far as medicine is concerned, the immune response in this scenario does the patient no good at all and causes significant harm. Partial Table of Alleles of the Human MHC (Class I) \n\n Gene \n\n # of alleles \n\n # of possible MHC I protein components \n\n A \n\n 2132 \n\n 1527 \n\n B \n\n 2798 \n\n 2110 \n\n C \n\n 1672 \n\n 1200 \n\n E \n\n 11 \n\n 3 \n\n F \n\n 22 \n\n 4 \n\n G \n\n 50 \n\n 16 \n\n Table 21.8 \n\n Partial Table of Alleles of the Human MHC (Class II) \n\n Gene \n\n # of alleles \n\n # of possible MHC II protein components \n\n DRA \n\n 7 \n\n 2 \n\n DRB \n\n 1297 \n\n 958 \n\n DQA1 \n\n 49 \n\n 31 \n\n DQB1 \n\n 179 \n\n 128 \n\n DPA1 \n\n 36 \n\n 18 \n\n DPB1 \n\n 158 \n\n 136 \n\n DMA \n\n 7 \n\n 4 \n\n DMB \n\n 13 \n\n 7 \n\n DOA \n\n 12 \n\n 3 \n\n DOB \n\n 13 \n\n 5 \n\n Table 21.9 \n\n Immunosuppressive drugs such as cyclosporine A have made transplants more successful, but matching the MHC molecules is still key. In humans, there are six MHC molecules that show the most polymorphisms, three class I molecules (A, B, and C) and three class II molecules called DP, DQ, and DR. A successful transplant usually requires a match between at least 3–4 of these molecules, with more matches associated with greater success. Family members, since they share a similar genetic background, are much more likely to share MHC molecules than unrelated individuals do. In fact, due to the extensive polymorphisms in these MHC molecules, unrelated donors are found only through a worldwide database. The system is not foolproof however, as there are not enough individuals in the system to provide the organs necessary to treat all patients needing them. \n\n One disease of transplantation occurs with bone marrow transplants, which are used to treat various diseases, including SCID and leukemia. Because the bone marrow cells being transplanted contain lymphocytes capable of mounting an immune response, and because the recipient’s immune response has been destroyed before receiving the transplant, the donor cells may attack the recipient tissues, causing graft-versus-host disease . Symptoms of this disease, which usually include a rash and damage to the liver and mucosa, are variable, and attempts have been made to moderate the disease by first removing mature T cells from the donor bone marrow before transplanting it. \n\n Immune Responses Against Cancer It is clear that with some cancers, for example Kaposi’s sarcoma, a healthy immune system does a good job at controlling them ( Figure 21.31 ). This disease, which is caused by the human herpesvirus, is almost never observed in individuals with strong immune systems, such as the young and immunocompetent. Other examples of cancers caused by viruses include liver cancer caused by the hepatitis B virus and cervical cancer caused by the human papilloma virus. As these last two viruses have vaccines available for them, getting vaccinated can help prevent these two types of cancer by stimulating the immune response. \n\n On the other hand, as cancer cells are often able to divide and mutate rapidly, they may escape the immune response, just as certain pathogens such as HIV do. There are three stages in the immune response to many cancers: elimination, equilibrium, and escape. Elimination occurs when the immune response first develops toward tumor-specific antigens specific to the cancer and actively kills most cancer cells, followed by a period of controlled equilibrium during which the remaining cancer cells are held in check. Unfortunately, many cancers mutate, so they no longer express any specific antigens for the immune system to respond to, and a subpopulation of cancer cells escapes the immune response, continuing the disease process. \n\n This fact has led to extensive research in trying to develop ways to enhance the early immune response to completely eliminate the early cancer and thus prevent a later escape. One method that has shown some success is the use of cancer vaccines, which differ from viral and bacterial vaccines in that they are directed against the cells of one’s own body. Treated cancer cells are injected into cancer patients to enhance their anti-cancer immune response and thereby prolong survival. The immune system has the capability to detect these cancer cells and proliferate faster than the cancer cells do, overwhelming the cancer in a similar way as they do for viruses. Cancer vaccines have been developed for malignant melanoma, a highly fatal skin cancer, and renal (kidney) cell carcinoma. These vaccines are still in the development stages, but some positive and encouraging results have been obtained clinically. \n\n It is tempting to focus on the complexity of the immune system and the problems it causes as a negative. The upside to immunity, however, is so much greater: The benefit of staying alive far outweighs the negatives caused when the system does sometimes go awry. Working on “autopilot,” the immune system helps to maintain your health and kill pathogens. The only time you really miss the immune response is when it is not being effective and illness results, or, as in the extreme case of HIV disease, the immune system is gone completely. \n\n Everyday Connection How Stress Affects the Immune Response: The Connections between the Immune, Nervous, and Endocrine Systems of the Body \n\nThe immune system cannot exist in isolation. After all, it has to protect the entire body from infection. Therefore, the immune system is required to interact with other organ systems, sometimes in complex ways. Thirty years of research focusing on the connections between the immune system, the central nervous system, and the endocrine system have led to a new science with the unwieldy name of called psychoneuroimmunology . The physical connections between these systems have been known for centuries: All primary and secondary organs are connected to sympathetic nerves. What is more complex, though, is the interaction of neurotransmitters, hormones, cytokines, and other soluble signaling molecules, and the mechanism of “crosstalk” between the systems. For example, white blood cells, including lymphocytes and phagocytes, have receptors for various neurotransmitters released by associated neurons. Additionally, hormones such as cortisol (naturally produced by the adrenal cortex) and prednisone (synthetic) are well known for their abilities to suppress T cell immune mechanisms, hence, their prominent use in medicine as long-term, anti-inflammatory drugs. \n\n One well-established interaction of the immune, nervous, and endocrine systems is the effect of stress on immune health. In the human vertebrate evolutionary past, stress was associated with the fight-or-flight response, largely mediated by the central nervous system and the adrenal medulla. This stress was necessary for survival. The physical action of fighting or running, whichever the animal decides, usually resolves the problem in one way or another. On the other hand, there are no physical actions to resolve most modern day stresses, including short-term stressors like taking examinations and long-term stressors such as being unemployed or losing a spouse. The effect of stress can be felt by nearly every organ system, and the immune system is no exception ( Table 21.10 ). \n\n Effects of Stress on Body Systems \n\n System \n\n Stress-related illness \n\n Integumentary system \n\n Acne, skin rashes, irritation \n\n Nervous system \n\n Headaches, depression, anxiety, irritability, loss of appetite, lack of motivation, reduced mental performance \n\n Muscular and skeletal systems \n\n Muscle and joint pain, neck and shoulder pain \n\n Circulatory system \n\n Increased heart rate, hypertension, increased probability of heart attacks \n\n Digestive system \n\n Indigestion, heartburn, stomach pain, nausea, diarrhea, constipation, weight gain or loss \n\n Immune system \n\n Depressed ability to fight infections \n\n Male reproductive system \n\n Lowered sperm production, impotence, reduced sexual desire \n\n Female reproductive system \n\n Irregular menstrual cycle, reduced sexual desire \n\n Table 21.10 \n\n At one time, it was assumed that all types of stress reduced all aspects of the immune response, but the last few decades of research have painted a different picture. First, most short-term stress does not impair the immune system in healthy individuals enough to lead to a greater incidence of diseases. However, older individuals and those with suppressed immune responses due to disease or immunosuppressive drugs may respond even to short-term stressors by getting sicker more often. It has been found that short-term stress diverts the body’s resources towards enhancing innate immune responses, which have the ability to act fast and would seem to help the body prepare better for possible infections associated with the trauma that may result from a fight-or-flight exchange. The diverting of resources away from the adaptive immune response, however, causes its own share of problems in fighting disease. \n\n Chronic stress, unlike short-term stress, may inhibit immune responses even in otherwise healthy adults. The suppression of both innate and adaptive immune responses is clearly associated with increases in some diseases, as seen when individuals lose a spouse or have other long-term stresses, such as taking care of a spouse with a fatal disease or dementia. The new science of psychoneuroimmunology, while still in its relative infancy, has great potential to make exciting advances in our understanding of how the nervous, endocrine, and immune systems have evolved together and communicate with each other. "}}},{"rowIdx":94,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 39.1 Systems of Gas Exchange 39.2 Gas Exchange across Respiratory Surfaces 39.3 Breathing 39.4 Transport of Gases in Human Bodily Fluids Introduction Breathing is an involuntary event. How often a breath is taken and how much air is inhaled or exhaled are tightly regulated by the respiratory center in the brain. Humans, when they aren’t exerting themselves, breathe approximately 15 times per minute on average. Canines, like the dog in Figure 39.1 , have a respiratory rate of about 15–30 breaths per minute. With every inhalation, air fills the lungs, and with every exhalation, air rushes back out. That air is doing more than just inflating and deflating the lungs in the chest cavity. The air contains oxygen that crosses the lung tissue, enters the bloodstream, and travels to organs and tissues. Oxygen (O 2 ) enters the cells where it is used for metabolic reactions that produce ATP, a high-energy compound. At the same time, these reactions release carbon dioxide (CO 2 ) as a by-product. CO 2 is toxic and must be eliminated. Carbon dioxide exits the cells, enters the bloodstream, travels back to the lungs, and is expired out of the body during exhalation. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":0,"ans_text":"provides body tissues with oxygen"},"bloom":null,"hl_context":"Insect respiration is independent of its circulatory system ; therefore , the blood does not play a direct role in oxygen transport . <hl> Insects have a highly specialized type of respiratory system called the tracheal system , which consists of a network of small tubes that carries oxygen to the entire body . <hl> The tracheal system is the most direct and efficient respiratory system in active animals . The tubes in the tracheal system are made of a polymeric material called chitin . <hl> The primary function of the respiratory system is to deliver oxygen to the cells of the body ’ s tissues and remove carbon dioxide , a cell waste product . <hl> The main structures of the human respiratory system are the nasal cavity , the trachea , and lungs .","hl_sentences":"Insects have a highly specialized type of respiratory system called the tracheal system , which consists of a network of small tubes that carries oxygen to the entire body . The primary function of the respiratory system is to deliver oxygen to the cells of the body ’ s tissues and remove carbon dioxide , a cell waste product .","question":{"cloze_format":"The respiratory system ________.","normal_format":"Which of the following is correct about the respiratory system?","question_choices":["provides body tissues with oxygen","provides body tissues with oxygen and carbon dioxide","establishes how many breaths are taken per minute","provides the body with carbon dioxide"],"question_id":"fs-idm57160400","question_text":"The respiratory system ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"prevent damage to the lungs"},"bloom":null,"hl_context":"The air that organisms breathe contains particulate matter such as dust , dirt , viral particles , and bacteria that can damage the lungs or trigger allergic immune responses . The respiratory system contains several protective mechanisms to avoid problems or tissue damage . <hl> In the nasal cavity , hairs and mucus trap small particles , viruses , bacteria , dust , and dirt to prevent their entry . <hl> In mammals , pulmonary ventilation occurs via inhalation ( breathing ) . During inhalation , air enters the body through the nasal cavity located just inside the nose ( Figure 39.7 ) . As air passes through the nasal cavity , the air is warmed to body temperature and humidified . The respiratory tract is coated with mucus to seal the tissues from direct contact with air . Mucus is high in water . As air crosses these surfaces of the mucous membranes , it picks up water . These processes help equilibrate the air to the body conditions , reducing any damage that cold , dry air can cause . Particulate matter that is floating in the air is removed in the nasal passages via mucus and cilia . <hl> The processes of warming , humidifying , and removing particles are important protective mechanisms that prevent damage to the trachea and lungs . <hl> Thus , inhalation serves several purposes in addition to bringing oxygen into the respiratory system .","hl_sentences":"In the nasal cavity , hairs and mucus trap small particles , viruses , bacteria , dust , and dirt to prevent their entry . The processes of warming , humidifying , and removing particles are important protective mechanisms that prevent damage to the trachea and lungs .","question":{"cloze_format":"Air is warmed and humidified in the nasal passages. This helps to ________.","normal_format":"Air is warmed and humidified in the nasal passages. What does this help?","question_choices":["ward off infection","decrease sensitivity during breathing","prevent damage to the lungs","all of the above"],"question_id":"fs-idp72164784","question_text":"Air is warmed and humidified in the nasal passages. This helps to ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"nasal cavity, larynx, trachea, bronchi, bronchioles, alveoli"},"bloom":null,"hl_context":"<hl> Lungs : Bronchi and Alveoli The end of the trachea bifurcates ( divides ) to the right and left lungs . <hl> The lungs are not identical . The right lung is larger and contains three lobes , whereas the smaller left lung contains two lobes ( Figure 39.9 ) . The muscular diaphragm , which facilitates breathing , is inferior to ( below ) the lungs and marks the end of the thoracic cavity . <hl> In the lungs , air is diverted into smaller and smaller passages , or bronchi . <hl> <hl> Air enters the lungs through the two primary ( main ) bronchi ( singular : bronchus ) . <hl> <hl> Each bronchus divides into secondary bronchi , then into tertiary bronchi , which in turn divide , creating smaller and smaller diameter bronchioles as they split and spread through the lung . <hl> Like the trachea , the bronchi are made of cartilage and smooth muscle . At the bronchioles , the cartilage is replaced with elastic fibers . Bronchi are innervated by nerves of both the parasympathetic and sympathetic nervous systems that control muscle contraction ( parasympathetic ) or relaxation ( sympathetic ) in the bronchi and bronchioles , depending on the nervous system ’ s cues . In humans , bronchioles with a diameter smaller than 0.5 mm are the respiratory bronchioles . They lack cartilage and therefore rely on inhaled air to support their shape . As the passageways decrease in diameter , the relative amount of smooth muscle increases . <hl> The terminal bronchioles subdivide into microscopic branches called respiratory bronchioles . <hl> <hl> The respiratory bronchioles subdivide into several alveolar ducts . <hl> <hl> Numerous alveoli and alveolar sacs surround the alveolar ducts . <hl> The alveolar sacs resemble bunches of grapes tethered to the end of the bronchioles ( Figure 39.10 ) . In the acinar region , the alveolar ducts are attached to the end of each bronchiole . At the end of each duct are approximately 100 alveolar sacs , each containing 20 to 30 alveoli that are 200 to 300 microns in diameter . Gas exchange occurs only in alveoli . Alveoli are made of thin-walled parenchymal cells , typically one-cell thick , that look like tiny bubbles within the sacs . Alveoli are in direct contact with capillaries ( one-cell thick ) of the circulatory system . Such intimate contact ensures that oxygen will diffuse from alveoli into the blood and be distributed to the cells of the body . In addition , the carbon dioxide that was produced by cells as a waste product will diffuse from the blood into alveoli to be exhaled . The anatomical arrangement of capillaries and alveoli emphasizes the structural and functional relationship of the respiratory and circulatory systems . Because there are so many alveoli ( ~ 300 million per lung ) within each alveolar sac and so many sacs at the end of each alveolar duct , the lungs have a sponge-like consistency . This organization produces a very large surface area that is available for gas exchange . The surface area of alveoli in the lungs is approximately 75 m 2 . This large surface area , combined with the thin-walled nature of the alveolar parenchymal cells , allows gases to easily diffuse across the cells . <hl> From the nasal cavity , air passes through the pharynx ( throat ) and the larynx ( voice box ) , as it makes its way to the trachea ( Figure 39.7 ) . <hl> <hl> The main function of the trachea is to funnel the inhaled air to the lungs and the exhaled air back out of the body . <hl> The human trachea is a cylinder about 10 to 12 cm long and 2 cm in diameter that sits in front of the esophagus and extends from the larynx into the chest cavity where it divides into the two primary bronchi at the midthorax . It is made of incomplete rings of hyaline cartilage and smooth muscle ( Figure 39.8 ) . The trachea is lined with mucus-producing goblet cells and ciliated epithelia . The cilia propel foreign particles trapped in the mucus toward the pharynx . The cartilage provides strength and support to the trachea to keep the passage open . The smooth muscle can contract , decreasing the trachea ’ s diameter , which causes expired air to rush upwards from the lungs at a great force . The forced exhalation helps expel mucus when we cough . Smooth muscle can contract or relax , depending on stimuli from the external environment or the body ’ s nervous system .","hl_sentences":"Lungs : Bronchi and Alveoli The end of the trachea bifurcates ( divides ) to the right and left lungs . In the lungs , air is diverted into smaller and smaller passages , or bronchi . Air enters the lungs through the two primary ( main ) bronchi ( singular : bronchus ) . Each bronchus divides into secondary bronchi , then into tertiary bronchi , which in turn divide , creating smaller and smaller diameter bronchioles as they split and spread through the lung . The terminal bronchioles subdivide into microscopic branches called respiratory bronchioles . The respiratory bronchioles subdivide into several alveolar ducts . Numerous alveoli and alveolar sacs surround the alveolar ducts . From the nasal cavity , air passes through the pharynx ( throat ) and the larynx ( voice box ) , as it makes its way to the trachea ( Figure 39.7 ) . The main function of the trachea is to funnel the inhaled air to the lungs and the exhaled air back out of the body .","question":{"cloze_format":"The order of airflow during inhalation is ___ .","normal_format":"Which is the order of airflow during inhalation?","question_choices":["nasal cavity, trachea, larynx, bronchi, bronchioles, alveoli","nasal cavity, larynx, trachea, bronchi, bronchioles, alveoli","nasal cavity, larynx, trachea, bronchioles, bronchi, alveoli","nasal cavity, trachea, larynx, bronchi, bronchioles, alveoli"],"question_id":"fs-idp19628544","question_text":"Which is the order of airflow during inhalation?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"amount of air that can be further inhaled after a normal breath"},"bloom":null,"hl_context":"Table 39.1 The volume in the lung can be divided into four units : tidal volume , expiratory reserve volume , inspiratory reserve volume , and residual volume . Tidal volume ( TV ) measures the amount of air that is inspired and expired during a normal breath . On average , this volume is around one-half liter , which is a little less than the capacity of a 20 - ounce drink bottle . The expiratory reserve volume ( ERV ) is the additional amount of air that can be exhaled after a normal exhalation . It is the reserve amount that can be exhaled beyond what is normal . <hl> Conversely , the inspiratory reserve volume ( IRV ) is the additional amount of air that can be inhaled after a normal inhalation . <hl> The residual volume ( RV ) is the amount of air that is left after expiratory reserve volume is exhaled . The lungs are never completely empty : There is always some air left in the lungs after a maximal exhalation . If this residual volume did not exist and the lungs emptied completely , the lung tissues would stick together and the energy necessary to re-inflate the lung could be too great to overcome . Therefore , there is always some air remaining in the lungs . Residual volume is also important for preventing large fluctuations in respiratory gases ( O 2 and CO 2 ) . The residual volume is the only lung volume that cannot be measured directly because it is impossible to completely empty the lung of air . This volume can only be calculated rather than measured .","hl_sentences":"Conversely , the inspiratory reserve volume ( IRV ) is the additional amount of air that can be inhaled after a normal inhalation .","question":{"cloze_format":"The inspiratory reserve volume measures the ________.","normal_format":"What does the inspiratory reserve volume measure?","question_choices":["amount of air remaining in the lung after a maximal exhalation","amount of air that the lung holds","amount of air the can be further exhaled after a normal breath","amount of air that can be further inhaled after a normal breath"],"question_id":"fs-idm17333744","question_text":"The inspiratory reserve volume measures the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"Lungs exert a pressure on the air to reduce the oxygen pressure."},"bloom":null,"hl_context":"Above , the partial pressure of oxygen in the lungs was calculated to be 150 mm Hg . <hl> However , lungs never fully deflate with an exhalation ; therefore , the inspired air mixes with this residual air and lowers the partial pressure of oxygen within the alveoli . <hl> <hl> This means that there is a lower concentration of oxygen in the lungs than is found in the air outside the body . <hl> Knowing the RQ , the partial pressure of oxygen in the alveoli can be calculated :","hl_sentences":"However , lungs never fully deflate with an exhalation ; therefore , the inspired air mixes with this residual air and lowers the partial pressure of oxygen within the alveoli . This means that there is a lower concentration of oxygen in the lungs than is found in the air outside the body .","question":{"cloze_format":"___ does not explain why the partial pressure of oxygen is lower in the lung than in the external air.","normal_format":"Of the following, which does not explain why the partial pressure of oxygen is lower in the lung than in the external air?","question_choices":["Air in the lung is humidified; therefore, water vapor pressure alters the pressure.","Carbon dioxide mixes with oxygen.","Oxygen is moved into the blood and is headed to the tissues.","Lungs exert a pressure on the air to reduce the oxygen pressure."],"question_id":"fs-idp94151328","question_text":"Of the following, which does not explain why the partial pressure of oxygen is lower in the lung than in the external air?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"residual volume + expiratory reserve volume + tidal volume + inspiratory reserve volume"},"bloom":null,"hl_context":"Capacities are measurements of two or more volumes . The vital capacity ( VC ) measures the maximum amount of air that can be inhaled or exhaled during a respiratory cycle . It is the sum of the expiratory reserve volume , tidal volume , and inspiratory reserve volume . The inspiratory capacity ( IC ) is the amount of air that can be inhaled after the end of a normal expiration . It is , therefore , the sum of the tidal volume and inspiratory reserve volume . The functional residual capacity ( FRC ) includes the expiratory reserve volume and the residual volume . The FRC measures the amount of additional air that can be exhaled after a normal exhalation . <hl> Lastly , the total lung capacity ( TLC ) is a measurement of the total amount of air that the lung can hold . <hl> <hl> It is the sum of the residual volume , expiratory reserve volume , tidal volume , and inspiratory reserve volume . <hl>","hl_sentences":"Lastly , the total lung capacity ( TLC ) is a measurement of the total amount of air that the lung can hold . It is the sum of the residual volume , expiratory reserve volume , tidal volume , and inspiratory reserve volume .","question":{"cloze_format":"The total lung capacity is calculated using the formula of ___ .","normal_format":"The total lung capacity is calculated using which of the following formulas?","question_choices":["residual volume + tidal volume + inspiratory reserve volume","residual volume + expiratory reserve volume + inspiratory reserve volume","expiratory reserve volume + tidal volume + inspiratory reserve volume","residual volume + expiratory reserve volume + tidal volume + inspiratory reserve volume"],"question_id":"fs-idp155016848","question_text":"The total lung capacity is calculated using which of the following formulas?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"It would prevent inhalation because the intrapleural pressure would not change."},"bloom":null,"hl_context":"There is always a slightly negative pressure within the thoracic cavity , which aids in keeping the airways of the lungs open . <hl> During inhalation , volume increases as a result of contraction of the diaphragm , and pressure decreases ( according to Boyle ’ s Law ) . <hl> This decrease of pressure in the thoracic cavity relative to the environment makes the cavity less than the atmosphere ( Figure 39.16 a ) . Because of this drop in pressure , air rushes into the respiratory passages . To increase the volume of the lungs , the chest wall expands . This results from the contraction of the intercostal muscles , the muscles that are connected to the rib cage . <hl> Lung volume expands because the diaphragm contracts and the intercostals muscles contract , thus expanding the thoracic cavity . <hl> This increase in the volume of the thoracic cavity lowers pressure compared to the atmosphere , so air rushes into the lungs , thus increasing its volume . The resulting increase in volume is largely attributed to an increase in alveolar space , because the bronchioles and bronchi are stiff structures that do not change in size . The chest wall expands out and away from the lungs . The lungs are elastic ; therefore , when air fills the lungs , the elastic recoil within the tissues of the lung exerts pressure back toward the interior of the lungs . These outward and inward forces compete to inflate and deflate the lung with every breath . Upon exhalation , the lungs recoil to force the air out of the lungs , and the intercostal muscles relax , returning the chest wall back to its original position ( Figure 39.16 b ) . <hl> The diaphragm also relaxes and moves higher into the thoracic cavity . <hl> <hl> This increases the pressure within the thoracic cavity relative to the environment , and air rushes out of the lungs . <hl> The movement of air out of the lungs is a passive event . No muscles are contracting to expel the air . Each lung is surrounded by an invaginated sac . The layer of tissue that covers the lung and dips into spaces is called the visceral pleura . A second layer of parietal pleura lines the interior of the thorax ( Figure 39.17 ) . The space between these layers , the intrapleural space , contains a small amount of fluid that protects the tissue and reduces the friction generated from rubbing the tissue layers together as the lungs contract and relax . Pleurisy results when these layers of tissue become inflamed ; it is painful because the inflammation increases the pressure within the thoracic cavity and reduces the volume of the lung . <hl> The Mechanics of Human Breathing Boyle ’ s Law is the gas law that states that in a closed space , pressure and volume are inversely related . <hl> <hl> As volume decreases , pressure increases and vice versa ( Figure 39.15 ) . <hl> The relationship between gas pressure and volume helps to explain the mechanics of breathing . All mammals have lungs that are the main organs for breathing . Lung capacity has evolved to support the animal ’ s activities . <hl> During inhalation , the lungs expand with air , and oxygen diffuses across the lung ’ s surface and enters the bloodstream . <hl> <hl> During exhalation , the lungs expel air and lung volume decreases . <hl> In the next few sections , the process of human breathing will be explained . Mammalian lungs are located in the thoracic cavity where they are surrounded and protected by the rib cage , intercostal muscles , and bound by the chest wall . <hl> The bottom of the lungs is contained by the diaphragm , a skeletal muscle that facilitates breathing . <hl> <hl> Breathing requires the coordination of the lungs , the chest wall , and most importantly , the diaphragm . <hl>","hl_sentences":"During inhalation , volume increases as a result of contraction of the diaphragm , and pressure decreases ( according to Boyle ’ s Law ) . Lung volume expands because the diaphragm contracts and the intercostals muscles contract , thus expanding the thoracic cavity . The diaphragm also relaxes and moves higher into the thoracic cavity . This increases the pressure within the thoracic cavity relative to the environment , and air rushes out of the lungs . The Mechanics of Human Breathing Boyle ’ s Law is the gas law that states that in a closed space , pressure and volume are inversely related . As volume decreases , pressure increases and vice versa ( Figure 39.15 ) . During inhalation , the lungs expand with air , and oxygen diffuses across the lung ’ s surface and enters the bloodstream . During exhalation , the lungs expel air and lung volume decreases . The bottom of the lungs is contained by the diaphragm , a skeletal muscle that facilitates breathing . Breathing requires the coordination of the lungs , the chest wall , and most importantly , the diaphragm .","question":{"cloze_format":"The way paralysis of the diaphragm alter inspiration is that ___ .","normal_format":"How would paralysis of the diaphragm alter inspiration?","question_choices":["It would prevent contraction of the intercostal muscles.","It would prevent inhalation because the intrapleural pressure would not change.","It would decrease the intrapleural pressure and allow more air to enter the lungs.","It would slow expiration because the lung would not relax."],"question_id":"fs-idp67913520","question_text":"How would paralysis of the diaphragm alter inspiration?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"decrease the compliance of the lung"},"bloom":null,"hl_context":"Examples of restrictive diseases are respiratory distress syndrome and pulmonary fibrosis . <hl> In both diseases , the airways are less compliant and they are stiff or fibrotic . <hl> <hl> There is a decrease in compliance because the lung tissue cannot bend and move . <hl> In these types of restrictive diseases , the intrapleural pressure is more positive and the airways collapse upon exhalation , which traps air in the lungs . Forced or functional vital capacity ( FVC ) , which is the amount of air that can be forcibly exhaled after taking the deepest breath possible , is much lower than in normal patients , and the time it takes to exhale most of the air is greatly prolonged ( Figure 39.18 ) . A patient suffering from these diseases cannot exhale the normal amount of air . <hl> Pulmonary diseases reduce the rate of gas exchange into and out of the lungs . <hl> <hl> Two main causes of decreased gas exchange are compliance ( how elastic the lung is ) and resistance ( how much obstruction exists in the airways ) . <hl> A change in either can dramatically alter breathing and the ability to take in oxygen and release carbon dioxide .","hl_sentences":"In both diseases , the airways are less compliant and they are stiff or fibrotic . There is a decrease in compliance because the lung tissue cannot bend and move . Pulmonary diseases reduce the rate of gas exchange into and out of the lungs . Two main causes of decreased gas exchange are compliance ( how elastic the lung is ) and resistance ( how much obstruction exists in the airways ) .","question":{"cloze_format":"Restrictive airway diseases ________.","normal_format":"Which of the following is correct about restrictive airway diseases?","question_choices":["increase the compliance of the lung","decrease the compliance of the lung","increase the lung volume","decrease the work of breathing"],"question_id":"fs-idm39676880","question_text":"Restrictive airway diseases ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"both a and c"},"bloom":null,"hl_context":"The number of breaths per minute is the respiratory rate . On average , under non-exertion conditions , the human respiratory rate is 12 – 15 breaths / minute . The respiratory rate contributes to the alveolar ventilation , or how much air moves into and out of the alveoli . Alveolar ventilation prevents carbon dioxide buildup in the alveoli . <hl> There are two ways to keep the alveolar ventilation constant : increase the respiratory rate while decreasing the tidal volume of air per breath ( shallow breathing ) , or decrease the respiratory rate while increasing the tidal volume per breath . <hl> In either case , the ventilation remains the same , but the work done and type of work needed are quite different . Both tidal volume and respiratory rate are closely regulated when oxygen demand increases .","hl_sentences":"There are two ways to keep the alveolar ventilation constant : increase the respiratory rate while decreasing the tidal volume of air per breath ( shallow breathing ) , or decrease the respiratory rate while increasing the tidal volume per breath .","question":{"cloze_format":"Alveolar ventilation remains constant when ________.","normal_format":"When does alveolar ventilation remain constant?","question_choices":["the respiratory rate is increased while the volume of air per breath is decreased","the respiratory rate and the volume of air per breath are increased","the respiratory rate is decreased while increasing the volume per breath","both a and c"],"question_id":"fs-idm53491072","question_text":"Alveolar ventilation remains constant when ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"decreased body temperature"},"bloom":"3","hl_context":"and hydrogen ions ( H + ) . <hl> As the level of carbon dioxide in the blood increases , more H + is produced and the pH decreases . <hl> <hl> This increase in carbon dioxide and subsequent decrease in pH reduce the affinity of hemoglobin for oxygen . <hl> <hl> The oxygen dissociates from the Hb molecule , shifting the oxygen dissociation curve to the right . <hl> Therefore , more oxygen is needed to reach the same hemoglobin saturation level as when the pH was higher . A similar shift in the curve also results from an increase in body temperature . Increased temperature , such as from increased activity of skeletal muscle , causes the affinity of hemoglobin for oxygen to be reduced . Diseases like sickle cell anemia and thalassemia decrease the blood ’ s ability to deliver oxygen to tissues and its oxygen-carrying capacity . In sickle cell anemia , the shape of the red blood cell is crescent-shaped , elongated , and stiffened , reducing its ability to deliver oxygen ( Figure 39.21 ) . In this form , red blood cells cannot pass through the capillaries . This is painful when it occurs . Thalassemia is a rare genetic disease caused by a defect in either the alpha or the beta subunit of Hb . Patients with thalassemia produce a high number of red blood cells , but these cells have lower-than-normal levels of hemoglobin . Therefore , the oxygen-carrying capacity is diminished . <hl> , other environmental factors and diseases can affect oxygen carrying capacity and delivery . <hl> <hl> Carbon dioxide levels , blood pH , and body temperature affect oxygen-carrying capacity ( Figure 39.20 ) . <hl> When carbon dioxide is in the blood , it reacts with water to form bicarbonate","hl_sentences":"As the level of carbon dioxide in the blood increases , more H + is produced and the pH decreases . This increase in carbon dioxide and subsequent decrease in pH reduce the affinity of hemoglobin for oxygen . The oxygen dissociates from the Hb molecule , shifting the oxygen dissociation curve to the right . , other environmental factors and diseases can affect oxygen carrying capacity and delivery . Carbon dioxide levels , blood pH , and body temperature affect oxygen-carrying capacity ( Figure 39.20 ) .","question":{"cloze_format":"___ will NOT facilitate the transfer of oxygen to tissues.","normal_format":"Which of the following will NOT facilitate the transfer of oxygen to tissues?","question_choices":["decreased body temperature","decreased pH of the blood","increased carbon dioxide","increased exercise"],"question_id":"fs-idp17243280","question_text":"Which of the following will NOT facilitate the transfer of oxygen to tissues?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"conversion to bicarbonate"},"bloom":null,"hl_context":"<hl> Third , the majority of carbon dioxide molecules (8 5 percent ) are carried as part of the bicarbonate buffer system . <hl> <hl> In this system , carbon dioxide diffuses into the red blood cells . <hl> <hl> Carbonic anhydrase ( CA ) within the red blood cells quickly converts the carbon dioxide into carbonic acid ( H 2 CO 3 ) . <hl> Carbonic acid is an unstable intermediate molecule that immediately dissociates into bicarbonate ions <hl> Carbon dioxide molecules are transported in the blood from body tissues to the lungs by one of three methods : dissolution directly into the blood , binding to hemoglobin , or carried as a bicarbonate ion . <hl> Several properties of carbon dioxide in the blood affect its transport . First , carbon dioxide is more soluble in blood than oxygen . About 5 to 7 percent of all carbon dioxide is dissolved in the plasma . Second , carbon dioxide can bind to plasma proteins or can enter red blood cells and bind to hemoglobin . This form transports about 10 percent of the carbon dioxide . When carbon dioxide binds to hemoglobin , a molecule called carbaminohemoglobin is formed . Binding of carbon dioxide to hemoglobin is reversible . Therefore , when it reaches the lungs , the carbon dioxide can freely dissociate from the hemoglobin and be expelled from the body .","hl_sentences":"Third , the majority of carbon dioxide molecules (8 5 percent ) are carried as part of the bicarbonate buffer system . In this system , carbon dioxide diffuses into the red blood cells . Carbonic anhydrase ( CA ) within the red blood cells quickly converts the carbon dioxide into carbonic acid ( H 2 CO 3 ) . Carbon dioxide molecules are transported in the blood from body tissues to the lungs by one of three methods : dissolution directly into the blood , binding to hemoglobin , or carried as a bicarbonate ion .","question":{"cloze_format":"The majority of carbon dioxide in the blood is transported by ________.","normal_format":"How is the majority of carbon dioxide in the blood transported?","question_choices":["binding to hemoglobin","dissolution in the blood","conversion to bicarbonate","binding to plasma proteins"],"question_id":"fs-idp3605056","question_text":"The majority of carbon dioxide in the blood is transported by ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"binding to hemoglobin"},"bloom":null,"hl_context":"Although oxygen dissolves in blood , only a small amount of oxygen is transported this way . Only 1.5 percent of oxygen in the blood is dissolved directly into the blood itself . <hl> Most oxygen — 98.5 percent — is bound to a protein called hemoglobin and carried to the tissues . <hl>","hl_sentences":"Most oxygen — 98.5 percent — is bound to a protein called hemoglobin and carried to the tissues .","question":{"cloze_format":"The majority of oxygen in the blood is transported by ________.","normal_format":"The majority of oxygen in the blood is transported by which of the following?","question_choices":["dissolution in the blood","being carried as bicarbonate ions","binding to blood plasma","binding to hemoglobin"],"question_id":"fs-idm78036128","question_text":"The majority of oxygen in the blood is transported by ________."},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"provides body tissues with oxygen\"\n },\n \"bloom\": null,\n \"hl_context\": \"Insect respiration is independent of its circulatory system ; therefore , the blood does not play a direct role in oxygen transport . <hl> Insects have a highly specialized type of respiratory system called the tracheal system , which consists of a network of small tubes that carries oxygen to the entire body . <hl> The tracheal system is the most direct and efficient respiratory system in active animals . The tubes in the tracheal system are made of a polymeric material called chitin . <hl> The primary function of the respiratory system is to deliver oxygen to the cells of the body ’ s tissues and remove carbon dioxide , a cell waste product . <hl> The main structures of the human respiratory system are the nasal cavity , the trachea , and lungs .\",\n \"hl_sentences\": \"Insects have a highly specialized type of respiratory system called the tracheal system , which consists of a network of small tubes that carries oxygen to the entire body . The primary function of the respiratory system is to deliver oxygen to the cells of the body ’ s tissues and remove carbon dioxide , a cell waste product .\",\n \"question\": {\n \"cloze_format\": \"The respiratory system ________.\",\n \"normal_format\": \"Which of the following is correct about the respiratory system?\",\n \"question_choices\": [\n \"provides body tissues with oxygen\",\n \"provides body tissues with oxygen and carbon dioxide\",\n \"establishes how many breaths are taken per minute\",\n \"provides the body with carbon dioxide\"\n ],\n \"question_id\": \"fs-idm57160400\",\n \"question_text\": \"The respiratory system ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"prevent damage to the lungs\"\n },\n \"bloom\": null,\n \"hl_context\": \"The air that organisms breathe contains particulate matter such as dust , dirt , viral particles , and bacteria that can damage the lungs or trigger allergic immune responses . The respiratory system contains several protective mechanisms to avoid problems or tissue damage . <hl> In the nasal cavity , hairs and mucus trap small particles , viruses , bacteria , dust , and dirt to prevent their entry . <hl> In mammals , pulmonary ventilation occurs via inhalation ( breathing ) . During inhalation , air enters the body through the nasal cavity located just inside the nose ( Figure 39.7 ) . As air passes through the nasal cavity , the air is warmed to body temperature and humidified . The respiratory tract is coated with mucus to seal the tissues from direct contact with air . Mucus is high in water . As air crosses these surfaces of the mucous membranes , it picks up water . These processes help equilibrate the air to the body conditions , reducing any damage that cold , dry air can cause . Particulate matter that is floating in the air is removed in the nasal passages via mucus and cilia . <hl> The processes of warming , humidifying , and removing particles are important protective mechanisms that prevent damage to the trachea and lungs . <hl> Thus , inhalation serves several purposes in addition to bringing oxygen into the respiratory system .\",\n \"hl_sentences\": \"In the nasal cavity , hairs and mucus trap small particles , viruses , bacteria , dust , and dirt to prevent their entry . The processes of warming , humidifying , and removing particles are important protective mechanisms that prevent damage to the trachea and lungs .\",\n \"question\": {\n \"cloze_format\": \"Air is warmed and humidified in the nasal passages. This helps to ________.\",\n \"normal_format\": \"Air is warmed and humidified in the nasal passages. What does this help?\",\n \"question_choices\": [\n \"ward off infection\",\n \"decrease sensitivity during breathing\",\n \"prevent damage to the lungs\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-idp72164784\",\n \"question_text\": \"Air is warmed and humidified in the nasal passages. This helps to ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"nasal cavity, larynx, trachea, bronchi, bronchioles, alveoli\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Lungs : Bronchi and Alveoli The end of the trachea bifurcates ( divides ) to the right and left lungs . <hl> The lungs are not identical . The right lung is larger and contains three lobes , whereas the smaller left lung contains two lobes ( Figure 39.9 ) . The muscular diaphragm , which facilitates breathing , is inferior to ( below ) the lungs and marks the end of the thoracic cavity . <hl> In the lungs , air is diverted into smaller and smaller passages , or bronchi . <hl> <hl> Air enters the lungs through the two primary ( main ) bronchi ( singular : bronchus ) . <hl> <hl> Each bronchus divides into secondary bronchi , then into tertiary bronchi , which in turn divide , creating smaller and smaller diameter bronchioles as they split and spread through the lung . <hl> Like the trachea , the bronchi are made of cartilage and smooth muscle . At the bronchioles , the cartilage is replaced with elastic fibers . Bronchi are innervated by nerves of both the parasympathetic and sympathetic nervous systems that control muscle contraction ( parasympathetic ) or relaxation ( sympathetic ) in the bronchi and bronchioles , depending on the nervous system ’ s cues . In humans , bronchioles with a diameter smaller than 0.5 mm are the respiratory bronchioles . They lack cartilage and therefore rely on inhaled air to support their shape . As the passageways decrease in diameter , the relative amount of smooth muscle increases . <hl> The terminal bronchioles subdivide into microscopic branches called respiratory bronchioles . <hl> <hl> The respiratory bronchioles subdivide into several alveolar ducts . <hl> <hl> Numerous alveoli and alveolar sacs surround the alveolar ducts . <hl> The alveolar sacs resemble bunches of grapes tethered to the end of the bronchioles ( Figure 39.10 ) . In the acinar region , the alveolar ducts are attached to the end of each bronchiole . At the end of each duct are approximately 100 alveolar sacs , each containing 20 to 30 alveoli that are 200 to 300 microns in diameter . Gas exchange occurs only in alveoli . Alveoli are made of thin-walled parenchymal cells , typically one-cell thick , that look like tiny bubbles within the sacs . Alveoli are in direct contact with capillaries ( one-cell thick ) of the circulatory system . Such intimate contact ensures that oxygen will diffuse from alveoli into the blood and be distributed to the cells of the body . In addition , the carbon dioxide that was produced by cells as a waste product will diffuse from the blood into alveoli to be exhaled . The anatomical arrangement of capillaries and alveoli emphasizes the structural and functional relationship of the respiratory and circulatory systems . Because there are so many alveoli ( ~ 300 million per lung ) within each alveolar sac and so many sacs at the end of each alveolar duct , the lungs have a sponge-like consistency . This organization produces a very large surface area that is available for gas exchange . The surface area of alveoli in the lungs is approximately 75 m 2 . This large surface area , combined with the thin-walled nature of the alveolar parenchymal cells , allows gases to easily diffuse across the cells . <hl> From the nasal cavity , air passes through the pharynx ( throat ) and the larynx ( voice box ) , as it makes its way to the trachea ( Figure 39.7 ) . <hl> <hl> The main function of the trachea is to funnel the inhaled air to the lungs and the exhaled air back out of the body . <hl> The human trachea is a cylinder about 10 to 12 cm long and 2 cm in diameter that sits in front of the esophagus and extends from the larynx into the chest cavity where it divides into the two primary bronchi at the midthorax . It is made of incomplete rings of hyaline cartilage and smooth muscle ( Figure 39.8 ) . The trachea is lined with mucus-producing goblet cells and ciliated epithelia . The cilia propel foreign particles trapped in the mucus toward the pharynx . The cartilage provides strength and support to the trachea to keep the passage open . The smooth muscle can contract , decreasing the trachea ’ s diameter , which causes expired air to rush upwards from the lungs at a great force . The forced exhalation helps expel mucus when we cough . Smooth muscle can contract or relax , depending on stimuli from the external environment or the body ’ s nervous system .\",\n \"hl_sentences\": \"Lungs : Bronchi and Alveoli The end of the trachea bifurcates ( divides ) to the right and left lungs . In the lungs , air is diverted into smaller and smaller passages , or bronchi . Air enters the lungs through the two primary ( main ) bronchi ( singular : bronchus ) . Each bronchus divides into secondary bronchi , then into tertiary bronchi , which in turn divide , creating smaller and smaller diameter bronchioles as they split and spread through the lung . The terminal bronchioles subdivide into microscopic branches called respiratory bronchioles . The respiratory bronchioles subdivide into several alveolar ducts . Numerous alveoli and alveolar sacs surround the alveolar ducts . From the nasal cavity , air passes through the pharynx ( throat ) and the larynx ( voice box ) , as it makes its way to the trachea ( Figure 39.7 ) . The main function of the trachea is to funnel the inhaled air to the lungs and the exhaled air back out of the body .\",\n \"question\": {\n \"cloze_format\": \"The order of airflow during inhalation is ___ .\",\n \"normal_format\": \"Which is the order of airflow during inhalation?\",\n \"question_choices\": [\n \"nasal cavity, trachea, larynx, bronchi, bronchioles, alveoli\",\n \"nasal cavity, larynx, trachea, bronchi, bronchioles, alveoli\",\n \"nasal cavity, larynx, trachea, bronchioles, bronchi, alveoli\",\n \"nasal cavity, trachea, larynx, bronchi, bronchioles, alveoli\"\n ],\n \"question_id\": \"fs-idp19628544\",\n \"question_text\": \"Which is the order of airflow during inhalation?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"amount of air that can be further inhaled after a normal breath\"\n },\n \"bloom\": null,\n \"hl_context\": \"Table 39.1 The volume in the lung can be divided into four units : tidal volume , expiratory reserve volume , inspiratory reserve volume , and residual volume . Tidal volume ( TV ) measures the amount of air that is inspired and expired during a normal breath . On average , this volume is around one-half liter , which is a little less than the capacity of a 20 - ounce drink bottle . The expiratory reserve volume ( ERV ) is the additional amount of air that can be exhaled after a normal exhalation . It is the reserve amount that can be exhaled beyond what is normal . <hl> Conversely , the inspiratory reserve volume ( IRV ) is the additional amount of air that can be inhaled after a normal inhalation . <hl> The residual volume ( RV ) is the amount of air that is left after expiratory reserve volume is exhaled . The lungs are never completely empty : There is always some air left in the lungs after a maximal exhalation . If this residual volume did not exist and the lungs emptied completely , the lung tissues would stick together and the energy necessary to re-inflate the lung could be too great to overcome . Therefore , there is always some air remaining in the lungs . Residual volume is also important for preventing large fluctuations in respiratory gases ( O 2 and CO 2 ) . The residual volume is the only lung volume that cannot be measured directly because it is impossible to completely empty the lung of air . This volume can only be calculated rather than measured .\",\n \"hl_sentences\": \"Conversely , the inspiratory reserve volume ( IRV ) is the additional amount of air that can be inhaled after a normal inhalation .\",\n \"question\": {\n \"cloze_format\": \"The inspiratory reserve volume measures the ________.\",\n \"normal_format\": \"What does the inspiratory reserve volume measure?\",\n \"question_choices\": [\n \"amount of air remaining in the lung after a maximal exhalation\",\n \"amount of air that the lung holds\",\n \"amount of air the can be further exhaled after a normal breath\",\n \"amount of air that can be further inhaled after a normal breath\"\n ],\n \"question_id\": \"fs-idm17333744\",\n \"question_text\": \"The inspiratory reserve volume measures the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"Lungs exert a pressure on the air to reduce the oxygen pressure.\"\n },\n \"bloom\": null,\n \"hl_context\": \"Above , the partial pressure of oxygen in the lungs was calculated to be 150 mm Hg . <hl> However , lungs never fully deflate with an exhalation ; therefore , the inspired air mixes with this residual air and lowers the partial pressure of oxygen within the alveoli . <hl> <hl> This means that there is a lower concentration of oxygen in the lungs than is found in the air outside the body . <hl> Knowing the RQ , the partial pressure of oxygen in the alveoli can be calculated :\",\n \"hl_sentences\": \"However , lungs never fully deflate with an exhalation ; therefore , the inspired air mixes with this residual air and lowers the partial pressure of oxygen within the alveoli . This means that there is a lower concentration of oxygen in the lungs than is found in the air outside the body .\",\n \"question\": {\n \"cloze_format\": \"___ does not explain why the partial pressure of oxygen is lower in the lung than in the external air.\",\n \"normal_format\": \"Of the following, which does not explain why the partial pressure of oxygen is lower in the lung than in the external air?\",\n \"question_choices\": [\n \"Air in the lung is humidified; therefore, water vapor pressure alters the pressure.\",\n \"Carbon dioxide mixes with oxygen.\",\n \"Oxygen is moved into the blood and is headed to the tissues.\",\n \"Lungs exert a pressure on the air to reduce the oxygen pressure.\"\n ],\n \"question_id\": \"fs-idp94151328\",\n \"question_text\": \"Of the following, which does not explain why the partial pressure of oxygen is lower in the lung than in the external air?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"residual volume + expiratory reserve volume + tidal volume + inspiratory reserve volume\"\n },\n \"bloom\": null,\n \"hl_context\": \"Capacities are measurements of two or more volumes . The vital capacity ( VC ) measures the maximum amount of air that can be inhaled or exhaled during a respiratory cycle . It is the sum of the expiratory reserve volume , tidal volume , and inspiratory reserve volume . The inspiratory capacity ( IC ) is the amount of air that can be inhaled after the end of a normal expiration . It is , therefore , the sum of the tidal volume and inspiratory reserve volume . The functional residual capacity ( FRC ) includes the expiratory reserve volume and the residual volume . The FRC measures the amount of additional air that can be exhaled after a normal exhalation . <hl> Lastly , the total lung capacity ( TLC ) is a measurement of the total amount of air that the lung can hold . <hl> <hl> It is the sum of the residual volume , expiratory reserve volume , tidal volume , and inspiratory reserve volume . <hl>\",\n \"hl_sentences\": \"Lastly , the total lung capacity ( TLC ) is a measurement of the total amount of air that the lung can hold . It is the sum of the residual volume , expiratory reserve volume , tidal volume , and inspiratory reserve volume .\",\n \"question\": {\n \"cloze_format\": \"The total lung capacity is calculated using the formula of ___ .\",\n \"normal_format\": \"The total lung capacity is calculated using which of the following formulas?\",\n \"question_choices\": [\n \"residual volume + tidal volume + inspiratory reserve volume\",\n \"residual volume + expiratory reserve volume + inspiratory reserve volume\",\n \"expiratory reserve volume + tidal volume + inspiratory reserve volume\",\n \"residual volume + expiratory reserve volume + tidal volume + inspiratory reserve volume\"\n ],\n \"question_id\": \"fs-idp155016848\",\n \"question_text\": \"The total lung capacity is calculated using which of the following formulas?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"It would prevent inhalation because the intrapleural pressure would not change.\"\n },\n \"bloom\": null,\n \"hl_context\": \"There is always a slightly negative pressure within the thoracic cavity , which aids in keeping the airways of the lungs open . <hl> During inhalation , volume increases as a result of contraction of the diaphragm , and pressure decreases ( according to Boyle ’ s Law ) . <hl> This decrease of pressure in the thoracic cavity relative to the environment makes the cavity less than the atmosphere ( Figure 39.16 a ) . Because of this drop in pressure , air rushes into the respiratory passages . To increase the volume of the lungs , the chest wall expands . This results from the contraction of the intercostal muscles , the muscles that are connected to the rib cage . <hl> Lung volume expands because the diaphragm contracts and the intercostals muscles contract , thus expanding the thoracic cavity . <hl> This increase in the volume of the thoracic cavity lowers pressure compared to the atmosphere , so air rushes into the lungs , thus increasing its volume . The resulting increase in volume is largely attributed to an increase in alveolar space , because the bronchioles and bronchi are stiff structures that do not change in size . The chest wall expands out and away from the lungs . The lungs are elastic ; therefore , when air fills the lungs , the elastic recoil within the tissues of the lung exerts pressure back toward the interior of the lungs . These outward and inward forces compete to inflate and deflate the lung with every breath . Upon exhalation , the lungs recoil to force the air out of the lungs , and the intercostal muscles relax , returning the chest wall back to its original position ( Figure 39.16 b ) . <hl> The diaphragm also relaxes and moves higher into the thoracic cavity . <hl> <hl> This increases the pressure within the thoracic cavity relative to the environment , and air rushes out of the lungs . <hl> The movement of air out of the lungs is a passive event . No muscles are contracting to expel the air . Each lung is surrounded by an invaginated sac . The layer of tissue that covers the lung and dips into spaces is called the visceral pleura . A second layer of parietal pleura lines the interior of the thorax ( Figure 39.17 ) . The space between these layers , the intrapleural space , contains a small amount of fluid that protects the tissue and reduces the friction generated from rubbing the tissue layers together as the lungs contract and relax . Pleurisy results when these layers of tissue become inflamed ; it is painful because the inflammation increases the pressure within the thoracic cavity and reduces the volume of the lung . <hl> The Mechanics of Human Breathing Boyle ’ s Law is the gas law that states that in a closed space , pressure and volume are inversely related . <hl> <hl> As volume decreases , pressure increases and vice versa ( Figure 39.15 ) . <hl> The relationship between gas pressure and volume helps to explain the mechanics of breathing . All mammals have lungs that are the main organs for breathing . Lung capacity has evolved to support the animal ’ s activities . <hl> During inhalation , the lungs expand with air , and oxygen diffuses across the lung ’ s surface and enters the bloodstream . <hl> <hl> During exhalation , the lungs expel air and lung volume decreases . <hl> In the next few sections , the process of human breathing will be explained . Mammalian lungs are located in the thoracic cavity where they are surrounded and protected by the rib cage , intercostal muscles , and bound by the chest wall . <hl> The bottom of the lungs is contained by the diaphragm , a skeletal muscle that facilitates breathing . <hl> <hl> Breathing requires the coordination of the lungs , the chest wall , and most importantly , the diaphragm . <hl>\",\n \"hl_sentences\": \"During inhalation , volume increases as a result of contraction of the diaphragm , and pressure decreases ( according to Boyle ’ s Law ) . Lung volume expands because the diaphragm contracts and the intercostals muscles contract , thus expanding the thoracic cavity . The diaphragm also relaxes and moves higher into the thoracic cavity . This increases the pressure within the thoracic cavity relative to the environment , and air rushes out of the lungs . The Mechanics of Human Breathing Boyle ’ s Law is the gas law that states that in a closed space , pressure and volume are inversely related . As volume decreases , pressure increases and vice versa ( Figure 39.15 ) . During inhalation , the lungs expand with air , and oxygen diffuses across the lung ’ s surface and enters the bloodstream . During exhalation , the lungs expel air and lung volume decreases . The bottom of the lungs is contained by the diaphragm , a skeletal muscle that facilitates breathing . Breathing requires the coordination of the lungs , the chest wall , and most importantly , the diaphragm .\",\n \"question\": {\n \"cloze_format\": \"The way paralysis of the diaphragm alter inspiration is that ___ .\",\n \"normal_format\": \"How would paralysis of the diaphragm alter inspiration?\",\n \"question_choices\": [\n \"It would prevent contraction of the intercostal muscles.\",\n \"It would prevent inhalation because the intrapleural pressure would not change.\",\n \"It would decrease the intrapleural pressure and allow more air to enter the lungs.\",\n \"It would slow expiration because the lung would not relax.\"\n ],\n \"question_id\": \"fs-idp67913520\",\n \"question_text\": \"How would paralysis of the diaphragm alter inspiration?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"decrease the compliance of the lung\"\n },\n \"bloom\": null,\n \"hl_context\": \"Examples of restrictive diseases are respiratory distress syndrome and pulmonary fibrosis . <hl> In both diseases , the airways are less compliant and they are stiff or fibrotic . <hl> <hl> There is a decrease in compliance because the lung tissue cannot bend and move . <hl> In these types of restrictive diseases , the intrapleural pressure is more positive and the airways collapse upon exhalation , which traps air in the lungs . Forced or functional vital capacity ( FVC ) , which is the amount of air that can be forcibly exhaled after taking the deepest breath possible , is much lower than in normal patients , and the time it takes to exhale most of the air is greatly prolonged ( Figure 39.18 ) . A patient suffering from these diseases cannot exhale the normal amount of air . <hl> Pulmonary diseases reduce the rate of gas exchange into and out of the lungs . <hl> <hl> Two main causes of decreased gas exchange are compliance ( how elastic the lung is ) and resistance ( how much obstruction exists in the airways ) . <hl> A change in either can dramatically alter breathing and the ability to take in oxygen and release carbon dioxide .\",\n \"hl_sentences\": \"In both diseases , the airways are less compliant and they are stiff or fibrotic . There is a decrease in compliance because the lung tissue cannot bend and move . Pulmonary diseases reduce the rate of gas exchange into and out of the lungs . Two main causes of decreased gas exchange are compliance ( how elastic the lung is ) and resistance ( how much obstruction exists in the airways ) .\",\n \"question\": {\n \"cloze_format\": \"Restrictive airway diseases ________.\",\n \"normal_format\": \"Which of the following is correct about restrictive airway diseases?\",\n \"question_choices\": [\n \"increase the compliance of the lung\",\n \"decrease the compliance of the lung\",\n \"increase the lung volume\",\n \"decrease the work of breathing\"\n ],\n \"question_id\": \"fs-idm39676880\",\n \"question_text\": \"Restrictive airway diseases ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"both a and c\"\n },\n \"bloom\": null,\n \"hl_context\": \"The number of breaths per minute is the respiratory rate . On average , under non-exertion conditions , the human respiratory rate is 12 – 15 breaths / minute . The respiratory rate contributes to the alveolar ventilation , or how much air moves into and out of the alveoli . Alveolar ventilation prevents carbon dioxide buildup in the alveoli . <hl> There are two ways to keep the alveolar ventilation constant : increase the respiratory rate while decreasing the tidal volume of air per breath ( shallow breathing ) , or decrease the respiratory rate while increasing the tidal volume per breath . <hl> In either case , the ventilation remains the same , but the work done and type of work needed are quite different . Both tidal volume and respiratory rate are closely regulated when oxygen demand increases .\",\n \"hl_sentences\": \"There are two ways to keep the alveolar ventilation constant : increase the respiratory rate while decreasing the tidal volume of air per breath ( shallow breathing ) , or decrease the respiratory rate while increasing the tidal volume per breath .\",\n \"question\": {\n \"cloze_format\": \"Alveolar ventilation remains constant when ________.\",\n \"normal_format\": \"When does alveolar ventilation remain constant?\",\n \"question_choices\": [\n \"the respiratory rate is increased while the volume of air per breath is decreased\",\n \"the respiratory rate and the volume of air per breath are increased\",\n \"the respiratory rate is decreased while increasing the volume per breath\",\n \"both a and c\"\n ],\n \"question_id\": \"fs-idm53491072\",\n \"question_text\": \"Alveolar ventilation remains constant when ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"decreased body temperature\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"and hydrogen ions ( H + ) . <hl> As the level of carbon dioxide in the blood increases , more H + is produced and the pH decreases . <hl> <hl> This increase in carbon dioxide and subsequent decrease in pH reduce the affinity of hemoglobin for oxygen . <hl> <hl> The oxygen dissociates from the Hb molecule , shifting the oxygen dissociation curve to the right . <hl> Therefore , more oxygen is needed to reach the same hemoglobin saturation level as when the pH was higher . A similar shift in the curve also results from an increase in body temperature . Increased temperature , such as from increased activity of skeletal muscle , causes the affinity of hemoglobin for oxygen to be reduced . Diseases like sickle cell anemia and thalassemia decrease the blood ’ s ability to deliver oxygen to tissues and its oxygen-carrying capacity . In sickle cell anemia , the shape of the red blood cell is crescent-shaped , elongated , and stiffened , reducing its ability to deliver oxygen ( Figure 39.21 ) . In this form , red blood cells cannot pass through the capillaries . This is painful when it occurs . Thalassemia is a rare genetic disease caused by a defect in either the alpha or the beta subunit of Hb . Patients with thalassemia produce a high number of red blood cells , but these cells have lower-than-normal levels of hemoglobin . Therefore , the oxygen-carrying capacity is diminished . <hl> , other environmental factors and diseases can affect oxygen carrying capacity and delivery . <hl> <hl> Carbon dioxide levels , blood pH , and body temperature affect oxygen-carrying capacity ( Figure 39.20 ) . <hl> When carbon dioxide is in the blood , it reacts with water to form bicarbonate\",\n \"hl_sentences\": \"As the level of carbon dioxide in the blood increases , more H + is produced and the pH decreases . This increase in carbon dioxide and subsequent decrease in pH reduce the affinity of hemoglobin for oxygen . The oxygen dissociates from the Hb molecule , shifting the oxygen dissociation curve to the right . , other environmental factors and diseases can affect oxygen carrying capacity and delivery . Carbon dioxide levels , blood pH , and body temperature affect oxygen-carrying capacity ( Figure 39.20 ) .\",\n \"question\": {\n \"cloze_format\": \"___ will NOT facilitate the transfer of oxygen to tissues.\",\n \"normal_format\": \"Which of the following will NOT facilitate the transfer of oxygen to tissues?\",\n \"question_choices\": [\n \"decreased body temperature\",\n \"decreased pH of the blood\",\n \"increased carbon dioxide\",\n \"increased exercise\"\n ],\n \"question_id\": \"fs-idp17243280\",\n \"question_text\": \"Which of the following will NOT facilitate the transfer of oxygen to tissues?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"conversion to bicarbonate\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Third , the majority of carbon dioxide molecules (8 5 percent ) are carried as part of the bicarbonate buffer system . <hl> <hl> In this system , carbon dioxide diffuses into the red blood cells . <hl> <hl> Carbonic anhydrase ( CA ) within the red blood cells quickly converts the carbon dioxide into carbonic acid ( H 2 CO 3 ) . <hl> Carbonic acid is an unstable intermediate molecule that immediately dissociates into bicarbonate ions <hl> Carbon dioxide molecules are transported in the blood from body tissues to the lungs by one of three methods : dissolution directly into the blood , binding to hemoglobin , or carried as a bicarbonate ion . <hl> Several properties of carbon dioxide in the blood affect its transport . First , carbon dioxide is more soluble in blood than oxygen . About 5 to 7 percent of all carbon dioxide is dissolved in the plasma . Second , carbon dioxide can bind to plasma proteins or can enter red blood cells and bind to hemoglobin . This form transports about 10 percent of the carbon dioxide . When carbon dioxide binds to hemoglobin , a molecule called carbaminohemoglobin is formed . Binding of carbon dioxide to hemoglobin is reversible . Therefore , when it reaches the lungs , the carbon dioxide can freely dissociate from the hemoglobin and be expelled from the body .\",\n \"hl_sentences\": \"Third , the majority of carbon dioxide molecules (8 5 percent ) are carried as part of the bicarbonate buffer system . In this system , carbon dioxide diffuses into the red blood cells . Carbonic anhydrase ( CA ) within the red blood cells quickly converts the carbon dioxide into carbonic acid ( H 2 CO 3 ) . Carbon dioxide molecules are transported in the blood from body tissues to the lungs by one of three methods : dissolution directly into the blood , binding to hemoglobin , or carried as a bicarbonate ion .\",\n \"question\": {\n \"cloze_format\": \"The majority of carbon dioxide in the blood is transported by ________.\",\n \"normal_format\": \"How is the majority of carbon dioxide in the blood transported?\",\n \"question_choices\": [\n \"binding to hemoglobin\",\n \"dissolution in the blood\",\n \"conversion to bicarbonate\",\n \"binding to plasma proteins\"\n ],\n \"question_id\": \"fs-idp3605056\",\n \"question_text\": \"The majority of carbon dioxide in the blood is transported by ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"binding to hemoglobin\"\n },\n \"bloom\": null,\n \"hl_context\": \"Although oxygen dissolves in blood , only a small amount of oxygen is transported this way . Only 1.5 percent of oxygen in the blood is dissolved directly into the blood itself . <hl> Most oxygen — 98.5 percent — is bound to a protein called hemoglobin and carried to the tissues . <hl>\",\n \"hl_sentences\": \"Most oxygen — 98.5 percent — is bound to a protein called hemoglobin and carried to the tissues .\",\n \"question\": {\n \"cloze_format\": \"The majority of oxygen in the blood is transported by ________.\",\n \"normal_format\": \"The majority of oxygen in the blood is transported by which of the following?\",\n \"question_choices\": [\n \"dissolution in the blood\",\n \"being carried as bicarbonate ions\",\n \"binding to blood plasma\",\n \"binding to hemoglobin\"\n ],\n \"question_id\": \"fs-idm78036128\",\n \"question_text\": \"The majority of oxygen in the blood is transported by ________.\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":39,"string":"39"},"chapter_text":{"kind":"string","value":"39.1 Systems of Gas Exchange Learning Objectives By the end of this section, you will be able to:\n\n Describe the passage of air from the outside environment to the lungs \n\n Explain how the lungs are protected from particulate matter \n\n The primary function of the respiratory system is to deliver oxygen to the cells of the body’s tissues and remove carbon dioxide, a cell waste product. The main structures of the human respiratory system are the nasal cavity, the trachea, and lungs. \n\n All aerobic organisms require oxygen to carry out their metabolic functions. Along the evolutionary tree, different organisms have devised different means of obtaining oxygen from the surrounding atmosphere. The environment in which the animal lives greatly determines how an animal respires. The complexity of the respiratory system is correlated with the size of the organism. As animal size increases, diffusion distances increase and the ratio of surface area to volume drops. In unicellular organisms, diffusion across the cell membrane is sufficient for supplying oxygen to the cell ( Figure 39.2 ). Diffusion is a slow, passive transport process. In order for diffusion to be a feasible means of providing oxygen to the cell, the rate of oxygen uptake must match the rate of diffusion across the membrane. In other words, if the cell were very large or thick, diffusion would not be able to provide oxygen quickly enough to the inside of the cell. Therefore, dependence on diffusion as a means of obtaining oxygen and removing carbon dioxide remains feasible only for small organisms or those with highly-flattened bodies, such as many flatworms (Platyhelminthes). Larger organisms had to evolve specialized respiratory tissues, such as gills, lungs, and respiratory passages accompanied by complex circulatory systems, to transport oxygen throughout their entire body. Direct Diffusion \n\n For small multicellular organisms, diffusion across the outer membrane is sufficient to meet their oxygen needs. Gas exchange by direct diffusion across surface membranes is efficient for organisms less than 1 mm in diameter. In simple organisms, such as cnidarians and flatworms, every cell in the body is close to the external environment. Their cells are kept moist and gases diffuse quickly via direct diffusion. Flatworms are small, literally flat worms, which ‘breathe’ through diffusion across the outer membrane ( Figure 39.3 ). The flat shape of these organisms increases the surface area for diffusion, ensuring that each cell within the body is close to the outer membrane surface and has access to oxygen. If the flatworm had a cylindrical body, then the cells in the center would not be able to get oxygen. \n\n Skin and Gills \n\n Earthworms and amphibians use their skin (integument) as a respiratory organ. A dense network of capillaries lies just below the skin and facilitates gas exchange between the external environment and the circulatory system. The respiratory surface must be kept moist in order for the gases to dissolve and diffuse across cell membranes. \n\n Organisms that live in water need to obtain oxygen from the water. Oxygen dissolves in water but at a lower concentration than in the atmosphere. The atmosphere has roughly 21 percent oxygen. In water, the oxygen concentration is much smaller than that. Fish and many other aquatic organisms have evolved gills to take up the dissolved oxygen from water ( Figure 39.4 ). Gills are thin tissue filaments that are highly branched and folded. When water passes over the gills, the dissolved oxygen in water rapidly diffuses across the gills into the bloodstream. The circulatory system can then carry the oxygenated blood to the other parts of the body. In animals that contain coelomic fluid instead of blood, oxygen diffuses across the gill surfaces into the coelomic fluid. Gills are found in mollusks, annelids, and crustaceans. \n\n The folded surfaces of the gills provide a large surface area to ensure that the fish gets sufficient oxygen. Diffusion is a process in which material travels from regions of high concentration to low concentration until equilibrium is reached. In this case, blood with a low concentration of oxygen molecules circulates through the gills. The concentration of oxygen molecules in water is higher than the concentration of oxygen molecules in gills. As a result, oxygen molecules diffuse from water (high concentration) to blood (low concentration), as shown in Figure 39.5 . Similarly, carbon dioxide molecules in the blood diffuse from the blood (high concentration) to water (low concentration). \n\n Tracheal Systems \n\n Insect respiration is independent of its circulatory system; therefore, the blood does not play a direct role in oxygen transport. Insects have a highly specialized type of respiratory system called the tracheal system, which consists of a network of small tubes that carries oxygen to the entire body. The tracheal system is the most direct and efficient respiratory system in active animals. The tubes in the tracheal system are made of a polymeric material called chitin. \n\n Insect bodies have openings, called spiracles, along the thorax and abdomen. These openings connect to the tubular network, allowing oxygen to pass into the body ( Figure 39.6 ) and regulating the diffusion of CO 2 and water vapor. Air enters and leaves the tracheal system through the spiracles. Some insects can ventilate the tracheal system with body movements. \n\n Mammalian Systems \n\n In mammals, pulmonary ventilation occurs via inhalation (breathing). During inhalation, air enters the body through the nasal cavity located just inside the nose ( Figure 39.7 ). As air passes through the nasal cavity, the air is warmed to body temperature and humidified. The respiratory tract is coated with mucus to seal the tissues from direct contact with air. Mucus is high in water. As air crosses these surfaces of the mucous membranes, it picks up water. These processes help equilibrate the air to the body conditions, reducing any damage that cold, dry air can cause. Particulate matter that is floating in the air is removed in the nasal passages via mucus and cilia. The processes of warming, humidifying, and removing particles are important protective mechanisms that prevent damage to the trachea and lungs. Thus, inhalation serves several purposes in addition to bringing oxygen into the respiratory system. \n\n Visual Connection \n\n Which of the following statements about the mammalian respiratory system is false? \n\n When we breathe in, air travels from the pharynx to the trachea. \n\n The bronchioles branch into bronchi. \n\n Alveolar ducts connect to alveolar sacs. \n\n Gas exchange between the lung and blood takes place in the alveolus. \n\n From the nasal cavity, air passes through the pharynx (throat) and the larynx (voice box), as it makes its way to the trachea ( Figure 39.7 ). The main function of the trachea is to funnel the inhaled air to the lungs and the exhaled air back out of the body. The human trachea is a cylinder about 10 to 12 cm long and 2 cm in diameter that sits in front of the esophagus and extends from the larynx into the chest cavity where it divides into the two primary bronchi at the midthorax. It is made of incomplete rings of hyaline cartilage and smooth muscle ( Figure 39.8 ). The trachea is lined with mucus-producing goblet cells and ciliated epithelia. The cilia propel foreign particles trapped in the mucus toward the pharynx. The cartilage provides strength and support to the trachea to keep the passage open. The smooth muscle can contract, decreasing the trachea’s diameter, which causes expired air to rush upwards from the lungs at a great force. The forced exhalation helps expel mucus when we cough. Smooth muscle can contract or relax, depending on stimuli from the external environment or the body’s nervous system. \n\n Lungs: Bronchi and Alveoli The end of the trachea bifurcates (divides) to the right and left lungs. The lungs are not identical. The right lung is larger and contains three lobes, whereas the smaller left lung contains two lobes ( Figure 39.9 ). The muscular diaphragm , which facilitates breathing, is inferior to (below) the lungs and marks the end of the thoracic cavity. In the lungs, air is diverted into smaller and smaller passages, or bronchi . Air enters the lungs through the two primary (main) bronchi (singular: bronchus). Each bronchus divides into secondary bronchi, then into tertiary bronchi, which in turn divide, creating smaller and smaller diameter bronchioles as they split and spread through the lung. Like the trachea, the bronchi are made of cartilage and smooth muscle. At the bronchioles, the cartilage is replaced with elastic fibers. Bronchi are innervated by nerves of both the parasympathetic and sympathetic nervous systems that control muscle contraction (parasympathetic) or relaxation (sympathetic) in the bronchi and bronchioles, depending on the nervous system’s cues. In humans, bronchioles with a diameter smaller than 0.5 mm are the respiratory bronchioles . They lack cartilage and therefore rely on inhaled air to support their shape. As the passageways decrease in diameter, the relative amount of smooth muscle increases. The terminal bronchioles subdivide into microscopic branches called respiratory bronchioles. The respiratory bronchioles subdivide into several alveolar ducts. Numerous alveoli and alveolar sacs surround the alveolar ducts. The alveolar sacs resemble bunches of grapes tethered to the end of the bronchioles ( Figure 39.10 ). In the acinar region, the alveolar ducts are attached to the end of each bronchiole. At the end of each duct are approximately 100 alveolar sacs , each containing 20 to 30 alveoli that are 200 to 300 microns in diameter. Gas exchange occurs only in alveoli. Alveoli are made of thin-walled parenchymal cells, typically one-cell thick, that look like tiny bubbles within the sacs. Alveoli are in direct contact with capillaries (one-cell thick) of the circulatory system. Such intimate contact ensures that oxygen will diffuse from alveoli into the blood and be distributed to the cells of the body. In addition, the carbon dioxide that was produced by cells as a waste product will diffuse from the blood into alveoli to be exhaled. The anatomical arrangement of capillaries and alveoli emphasizes the structural and functional relationship of the respiratory and circulatory systems. Because there are so many alveoli (~300 million per lung) within each alveolar sac and so many sacs at the end of each alveolar duct, the lungs have a sponge-like consistency. This organization produces a very large surface area that is available for gas exchange. The surface area of alveoli in the lungs is approximately 75 m 2 . This large surface area, combined with the thin-walled nature of the alveolar parenchymal cells, allows gases to easily diffuse across the cells. \n\n Link to Learning \n\n Watch the following video to review the respiratory system.\n\n Click to view content \n\n Protective Mechanisms \n\n The air that organisms breathe contains particulate matter such as dust, dirt, viral particles, and bacteria that can damage the lungs or trigger allergic immune responses. The respiratory system contains several protective mechanisms to avoid problems or tissue damage. In the nasal cavity, hairs and mucus trap small particles, viruses, bacteria, dust, and dirt to prevent their entry. \n\n If particulates do make it beyond the nose, or enter through the mouth, the bronchi and bronchioles of the lungs also contain several protective devices. The lungs produce mucus —a sticky substance made of mucin , a complex glycoprotein, as well as salts and water—that traps particulates. The bronchi and bronchioles contain cilia, small hair-like projections that line the walls of the bronchi and bronchioles ( Figure 39.11 ). These cilia beat in unison and move mucus and particles out of the bronchi and bronchioles back up to the throat where it is swallowed and eliminated via the esophagus. \n\n In humans, for example, tar and other substances in cigarette smoke destroy or paralyze the cilia, making the removal of particles more difficult. In addition, smoking causes the lungs to produce more mucus, which the damaged cilia are not able to move. This causes a persistent cough, as the lungs try to rid themselves of particulate matter, and makes smokers more susceptible to respiratory ailments. \n39.2 Gas Exchange across Respiratory Surfaces Learning Objectives By the end of this section, you will be able to:\n\n Name and describe lung volumes and capacities \n\n Understand how gas pressure influences how gases move into and out of the body \n\n The structure of the lung maximizes its surface area to increase gas diffusion. Because of the enormous number of alveoli (approximately 300 million in each human lung), the surface area of the lung is very large (75 m 2 ). Having such a large surface area increases the amount of gas that can diffuse into and out of the lungs. \n\n Basic Principles of Gas Exchange \n\n Gas exchange during respiration occurs primarily through diffusion. Diffusion is a process in which transport is driven by a concentration gradient. Gas molecules move from a region of high concentration to a region of low concentration. Blood that is low in oxygen concentration and high in carbon dioxide concentration undergoes gas exchange with air in the lungs. The air in the lungs has a higher concentration of oxygen than that of oxygen-depleted blood and a lower concentration of carbon dioxide. This concentration gradient allows for gas exchange during respiration. \n\n Partial pressure is a measure of the concentration of the individual components in a mixture of gases. The total pressure exerted by the mixture is the sum of the partial pressures of the components in the mixture. The rate of diffusion of a gas is proportional to its partial pressure within the total gas mixture. This concept is discussed further in detail below. \n\n Lung Volumes and Capacities Different animals have different lung capacities based on their activities. Cheetahs have evolved a much higher lung capacity than humans; it helps provide oxygen to all the muscles in the body and allows them to run very fast. Elephants also have a high lung capacity. In this case, it is not because they run fast but because they have a large body and must be able to take up oxygen in accordance with their body size. \n\n Human lung size is determined by genetics, sex, and height. At maximal capacity, an average lung can hold almost six liters of air, but lungs do not usually operate at maximal capacity. Air in the lungs is measured in terms of lung volumes and lung capacities ( Figure 39.12 and Table 39.1 ). Volume measures the amount of air for one function (such as inhalation or exhalation). Capacity is any two or more volumes (for example, how much can be inhaled from the end of a maximal exhalation). \n\n Lung Volumes and Capacities (Avg Adult Male) \n\n Volume/Capacity \n\n Definition \n\n Volume (liters) \n\n Equations \n\n Tidal volume (TV) \n\n Amount of air inhaled during a normal breath \n\n 0.5 \n\n - \n\n Expiratory reserve volume (ERV) \n\n Amount of air that can be exhaled after a normal exhalation \n\n 1.2 \n\n - \n\n Inspiratory reserve volume (IRV) \n\n Amount of air that can be further inhaled after a normal inhalation \n\n 3.1 \n\n - \n\n Residual volume (RV) \n\n Air left in the lungs after a forced exhalation \n\n 1.2 \n\n - \n\n Vital capacity (VC) \n\n Maximum amount of air that can be moved in or out of the lungs in a single respiratory cycle \n\n 4.8 \n\n ERV+TV+IRV \n\n Inspiratory capacity (IC) \n\n Volume of air that can be inhaled in addition to a normal exhalation \n\n 3.6 \n\n TV+IRV \n\n Functional residual capacity (FRC) \n\n Volume of air remaining after a normal exhalation \n\n 2.4 \n\n ERV+RV \n\n Total lung capacity (TLC) \n\n Total volume of air in the lungs after a maximal inspiration \n\n 6.0 \n\n RV+ERV+TV+IRV \n\n Forced expiratory volume (FEV1) \n\n How much air can be forced out of the lungs over a specific time period, usually one second \n\n ~4.1 to 5.5 \n\n - \n\n Table 39.1 The volume in the lung can be divided into four units: tidal volume, expiratory reserve volume, inspiratory reserve volume, and residual volume. Tidal volume (TV) measures the amount of air that is inspired and expired during a normal breath. On average, this volume is around one-half liter, which is a little less than the capacity of a 20-ounce drink bottle. The expiratory reserve volume (ERV) is the additional amount of air that can be exhaled after a normal exhalation. It is the reserve amount that can be exhaled beyond what is normal. Conversely, the inspiratory reserve volume (IRV) is the additional amount of air that can be inhaled after a normal inhalation. The residual volume (RV) is the amount of air that is left after expiratory reserve volume is exhaled. The lungs are never completely empty: There is always some air left in the lungs after a maximal exhalation. If this residual volume did not exist and the lungs emptied completely, the lung tissues would stick together and the energy necessary to re-inflate the lung could be too great to overcome. Therefore, there is always some air remaining in the lungs. Residual volume is also important for preventing large fluctuations in respiratory gases (O 2 and CO 2 ). The residual volume is the only lung volume that cannot be measured directly because it is impossible to completely empty the lung of air. This volume can only be calculated rather than measured. \n\n Capacities are measurements of two or more volumes. The vital capacity (VC) measures the maximum amount of air that can be inhaled or exhaled during a respiratory cycle. It is the sum of the expiratory reserve volume, tidal volume, and inspiratory reserve volume. The inspiratory capacity (IC) is the amount of air that can be inhaled after the end of a normal expiration. It is, therefore, the sum of the tidal volume and inspiratory reserve volume. The functional residual capacity (FRC) includes the expiratory reserve volume and the residual volume. The FRC measures the amount of additional air that can be exhaled after a normal exhalation. Lastly, the total lung capacity (TLC) is a measurement of the total amount of air that the lung can hold. It is the sum of the residual volume, expiratory reserve volume, tidal volume, and inspiratory reserve volume. \n\n Lung volumes are measured by a technique called spirometry . An important measurement taken during spirometry is the forced expiratory volume (FEV) , which measures how much air can be forced out of the lung over a specific period, usually one second (FEV1). In addition, the forced vital capacity (FVC), which is the total amount of air that can be forcibly exhaled, is measured. The ratio of these values ( FEV1/FVC ratio ) is used to diagnose lung diseases including asthma, emphysema, and fibrosis. If the FEV1/FVC ratio is high, the lungs are not compliant (meaning they are stiff and unable to bend properly), and the patient most likely has lung fibrosis. Patients exhale most of the lung volume very quickly. Conversely, when the FEV1/FVC ratio is low, there is resistance in the lung that is characteristic of asthma. In this instance, it is hard for the patient to get the air out of his or her lungs, and it takes a long time to reach the maximal exhalation volume. In either case, breathing is difficult and complications arise. \n\n Career Connection Respiratory Therapist \n\nRespiratory therapists or respiratory practitioners evaluate and treat patients with lung and cardiovascular diseases. They work as part of a medical team to develop treatment plans for patients. Respiratory therapists may treat premature babies with underdeveloped lungs, patients with chronic conditions such as asthma, or older patients suffering from lung disease such as emphysema and chronic obstructive pulmonary disease (COPD). They may operate advanced equipment such as compressed gas delivery systems, ventilators, blood gas analyzers, and resuscitators. Specialized programs to become a respiratory therapist generally lead to a bachelor’s degree with a respiratory therapist specialty. Because of a growing aging population, career opportunities as a respiratory therapist are expected to remain strong. \n\n Gas Pressure and Respiration \n\n The respiratory process can be better understood by examining the properties of gases. Gases move freely, but gas particles are constantly hitting the walls of their vessel, thereby producing gas pressure. \n\n Air is a mixture of gases, primarily nitrogen (N 2 ; 78.6 percent), oxygen (O 2 ; 20.9 percent), water vapor (H 2 O; 0.5 percent), and carbon dioxide (CO 2 ; 0.04 percent). Each gas component of that mixture exerts a pressure. The pressure for an individual gas in the mixture is the partial pressure of that gas. Approximately 21 percent of atmospheric gas is oxygen. Carbon dioxide, however, is found in relatively small amounts, 0.04 percent. The partial pressure for oxygen is much greater than that of carbon dioxide. The partial pressure of any gas can be calculated by: \n\n P = (P \n\n atm \n\n ) × (percent content in mixture) . \n\n P = (P \n\n atm \n\n ) × (percent content in mixture) . \n\n P atm , the atmospheric pressure, is the sum of all of the partial pressures of the atmospheric gases added together, \n\n P \n\n atm \n\n = P \n\n N \n\n 2 \n\n + P \n\n O \n\n 2 \n\n + P \n\n H \n\n 2 \n\n O \n\n + P \n\n CO \n\n 2 \n\n = 760 mm Hg \n\n P \n\n atm \n\n = P \n\n N \n\n 2 \n\n + P \n\n O \n\n 2 \n\n + P \n\n H \n\n 2 \n\n O \n\n + P \n\n CO \n\n 2 \n\n = 760 mm Hg \n\n × (percent content in mixture). The pressure of the atmosphere at sea level is 760 mm Hg. Therefore, the partial pressure of oxygen is: \n\n P \n\n O \n\n 2 \n\n = (760 mm Hg) (0 .21) = 160 mm Hg \n\n P \n\n O \n\n 2 \n\n = (760 mm Hg) (0 .21) = 160 mm Hg \n\n and for carbon dioxide: \n\n P \n\n CO \n\n 2 \n\n = (760 mm Hg) (0 .0004) = 0 .3 mm Hg . \n\n P \n\n CO \n\n 2 \n\n = (760 mm Hg) (0 .0004) = 0 .3 mm Hg . \n\n At high altitudes, P atm decreases but concentration does not change; the partial pressure decrease is due to the reduction in P atm . \n\n When the air mixture reaches the lung, it has been humidified. The pressure of the water vapor in the lung does not change the pressure of the air, but it must be included in the partial pressure equation. For this calculation, the water pressure (47 mm Hg) is subtracted from the atmospheric pressure: \n\n 760 mm Hg − 47 mm Hg = 713 mm Hg \n\n 760 mm Hg − 47 mm Hg = 713 mm Hg \n\n and the partial pressure of oxygen is: \n\n (760 mm Hg − 47 mm Hg) × 0 .21 = 150 mm Hg . \n\n (760 mm Hg − 47 mm Hg) × 0 .21 = 150 mm Hg . \n\n These pressures determine the gas exchange, or the flow of gas, in the system. Oxygen and carbon dioxide will flow according to their pressure gradient from high to low. Therefore, understanding the partial pressure of each gas will aid in understanding how gases move in the respiratory system. \n\n Gas Exchange across the Alveoli In the body, oxygen is used by cells of the body’s tissues and carbon dioxide is produced as a waste product. The ratio of carbon dioxide production to oxygen consumption is the respiratory quotient (RQ) . RQ varies between 0.7 and 1.0. If just glucose were used to fuel the body, the RQ would equal one. One mole of carbon dioxide would be produced for every mole of oxygen consumed. Glucose, however, is not the only fuel for the body. Protein and fat are also used as fuels for the body. Because of this, less carbon dioxide is produced than oxygen is consumed and the RQ is, on average, about 0.7 for fat and about 0.8 for protein. \n\n The RQ is used to calculate the partial pressure of oxygen in the alveolar spaces within the lung, the alveolar \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n Above, the partial pressure of oxygen in the lungs was calculated to be 150 mm Hg. However, lungs never fully deflate with an exhalation; therefore, the inspired air mixes with this residual air and lowers the partial pressure of oxygen within the alveoli. This means that there is a lower concentration of oxygen in the lungs than is found in the air outside the body. Knowing the RQ, the partial pressure of oxygen in the alveoli can be calculated: \n\n alveolar P \n\n O \n\n 2 \n\n = inspired P \n\n O \n\n 2 \n\n − ( \n\n alveolar P \n\n O \n\n 2 \n\n RQ \n\n ) \n\n alveolar P \n\n O \n\n 2 \n\n = inspired P \n\n O \n\n 2 \n\n − ( \n\n alveolar P \n\n O \n\n 2 \n\n RQ \n\n ) \n\n With an RQ of 0.8 and a \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n in the alveoli of 40 mm Hg, the alveolar \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n is equal to: \n\n alveolar P \n\n O \n\n 2 \n\n = 150 mm Hg − ( \n\n 40 mm Hg \n\n 0 .8 \n\n ) = mm Hg . \n\n alveolar P \n\n O \n\n 2 \n\n = 150 mm Hg − ( \n\n 40 mm Hg \n\n 0 .8 \n\n ) = mm Hg . \n\n Notice that this pressure is less than the external air. Therefore, the oxygen will flow from the inspired air in the lung ( \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n = 150 mm Hg) into the bloodstream ( \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n = 100 mm Hg)\n\n ( Figure 39.13 ). In the lungs, oxygen diffuses out of the alveoli and into the capillaries surrounding the alveoli. Oxygen (about 98 percent) binds reversibly to the respiratory pigment hemoglobin found in red blood cells (RBCs). RBCs carry oxygen to the tissues where oxygen dissociates from the hemoglobin and diffuses into the cells of the tissues. More specifically, alveolar \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n is higher in the alveoli ( \n\n P \n\n ALVO \n\n 2 \n\n P \n\n ALVO \n\n 2 \n\n = 100 mm Hg)\n\n than blood \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n (40 mm Hg) in the capillaries. Because this pressure gradient exists, oxygen diffuses down its pressure gradient, moving out of the alveoli and entering the blood of the capillaries where O 2 binds to hemoglobin. At the same time, alveolar \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\nis lower \n\n P \n\n ALVO \n\n 2 \n\n P \n\n ALVO \n\n 2 \n\n = 40 mm Hg\n\n than blood \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n = (45 mm Hg). CO 2 diffuses down its pressure gradient, moving out of the capillaries and entering the alveoli. Oxygen and carbon dioxide move independently of each other; they diffuse down their own pressure gradients. As blood leaves the lungs through the pulmonary veins, the venous \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n = 100 mm Hg, whereas the venous \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n = 40 mm Hg. As blood enters the systemic capillaries, the blood will lose oxygen and gain carbon dioxide because of the pressure difference of the tissues and blood. In systemic capillaries, \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n = 100 mm Hg, but in the tissue cells, \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n = 40 mm Hg. This pressure gradient drives the diffusion of oxygen out of the capillaries and into the tissue cells. At the same time, blood \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n = 40 mm Hg and systemic tissue \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n = 45 mm Hg. The pressure gradient drives CO 2 out of tissue cells and into the capillaries. The blood returning to the lungs through the pulmonary arteries has a venous \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n = 40 mm Hg and a \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n = 45 mm Hg. The blood enters the lung capillaries where the process of exchanging gases between the capillaries and alveoli begins again ( Figure 39.13 ). Visual Connection \n\n Which of the following statements is false? \n\n In the tissues, \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n drops as blood passes from the arteries to the veins, while \n\n P \n\n CO \n\n 2 \n\n P \n\n CO \n\n 2 \n\n increases. \n\n Blood travels from the lungs to the heart to body tissues, then back to the heart, then the lungs. \n\n Blood travels from the lungs to the heart to body tissues, then back to the lungs, then the heart. \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n is higher in air than in the lungs. \n\n In short, the change in partial pressure from the alveoli to the capillaries drives the oxygen into the tissues and the carbon dioxide into the blood from the tissues. The blood is then transported to the lungs where differences in pressure in the alveoli result in the movement of carbon dioxide out of the blood into the lungs, and oxygen into the blood. \n\n Link to Learning \n\n Watch this video to learn how to carry out spirometry.\n\n Click to view content \n39.3 Breathing Learning Objectives By the end of this section, you will be able to:\n\n Describe how the structures of the lungs and thoracic cavity control the mechanics of breathing \n\n Explain the importance of compliance and resistance in the lungs \n\n Discuss problems that may arise due to a V/Q mismatch \n\n Mammalian lungs are located in the thoracic cavity where they are surrounded and protected by the rib cage, intercostal muscles, and bound by the chest wall. The bottom of the lungs is contained by the diaphragm, a skeletal muscle that facilitates breathing. Breathing requires the coordination of the lungs, the chest wall, and most importantly, the diaphragm. \n\n Types of Breathing Amphibians have evolved multiple ways of breathing. Young amphibians, like tadpoles, use gills to breathe, and they don’t leave the water. Some amphibians retain gills for life. As the tadpole grows, the gills disappear and lungs grow. These lungs are primitive and not as evolved as mammalian lungs. Adult amphibians are lacking or have a reduced diaphragm, so breathing via lungs is forced. The other means of breathing for amphibians is diffusion across the skin. To aid this diffusion, amphibian skin must remain moist. \n\n Birds face a unique challenge with respect to breathing: They fly. Flying consumes a great amount of energy; therefore, birds require a lot of oxygen to aid their metabolic processes. Birds have evolved a respiratory system that supplies them with the oxygen needed to enable flying. Similar to mammals, birds have lungs, which are organs specialized for gas exchange. Oxygenated air, taken in during inhalation, diffuses across the surface of the lungs into the bloodstream, and carbon dioxide diffuses from the blood into the lungs and expelled during exhalation. The details of breathing between birds and mammals differ substantially. \n\n In addition to lungs, birds have air sacs inside their body. Air flows in one direction from the posterior air sacs to the lungs and out of the anterior air sacs. The flow of air is in the opposite direction from blood flow, and gas exchange takes place much more efficiently. This type of breathing enables birds to obtain the requisite oxygen, even at higher altitudes where the oxygen concentration is low. This directionality of airflow requires two cycles of air intake and exhalation to completely get the air out of the lungs. \n\n Evolution Connection Avian Respiration \n\nBirds have evolved a respiratory system that enables them to fly. Flying is a high-energy process and requires a lot of oxygen. Furthermore, many birds fly in high altitudes where the concentration of oxygen in low. How did birds evolve a respiratory system that is so unique? \n\n Decades of research by paleontologists have shown that birds evolved from therapods, meat-eating dinosaurs ( Figure 39.14 ). In fact, fossil evidence shows that meat-eating dinosaurs that lived more than 100 million years ago had a similar flow-through respiratory system with lungs and air sacs. Archaeopteryx and Xiaotingia , for example, were flying dinosaurs and are believed to be early precursors of birds. \n\n Most of us consider that dinosaurs are extinct. However, modern birds are descendants of avian dinosaurs. The respiratory system of modern birds has been evolving for hundreds of millions of years. \n\n All mammals have lungs that are the main organs for breathing. Lung capacity has evolved to support the animal’s activities. During inhalation, the lungs expand with air, and oxygen diffuses across the lung’s surface and enters the bloodstream. During exhalation, the lungs expel air and lung volume decreases. In the next few sections, the process of human breathing will be explained. \n\n The Mechanics of Human Breathing Boyle’s Law is the gas law that states that in a closed space, pressure and volume are inversely related. As volume decreases, pressure increases and vice versa ( Figure 39.15 ). The relationship between gas pressure and volume helps to explain the mechanics of breathing. \n\n There is always a slightly negative pressure within the thoracic cavity, which aids in keeping the airways of the lungs open. During inhalation, volume increases as a result of contraction of the diaphragm, and pressure decreases (according to Boyle’s Law). This decrease of pressure in the thoracic cavity relative to the environment makes the cavity less than the atmosphere ( Figure 39.16 a ). Because of this drop in pressure, air rushes into the respiratory passages. To increase the volume of the lungs, the chest wall expands. This results from the contraction of the intercostal muscles , the muscles that are connected to the rib cage. Lung volume expands because the diaphragm contracts and the intercostals muscles contract, thus expanding the thoracic cavity. This increase in the volume of the thoracic cavity lowers pressure compared to the atmosphere, so air rushes into the lungs, thus increasing its volume. The resulting increase in volume is largely attributed to an increase in alveolar space, because the bronchioles and bronchi are stiff structures that do not change in size. The chest wall expands out and away from the lungs. The lungs are elastic; therefore, when air fills the lungs, the elastic recoil within the tissues of the lung exerts pressure back toward the interior of the lungs. These outward and inward forces compete to inflate and deflate the lung with every breath. Upon exhalation, the lungs recoil to force the air out of the lungs, and the intercostal muscles relax, returning the chest wall back to its original position ( Figure 39.16 b ). The diaphragm also relaxes and moves higher into the thoracic cavity. This increases the pressure within the thoracic cavity relative to the environment, and air rushes out of the lungs. The movement of air out of the lungs is a passive event. No muscles are contracting to expel the air. Each lung is surrounded by an invaginated sac. The layer of tissue that covers the lung and dips into spaces is called the visceral pleura . A second layer of parietal pleura lines the interior of the thorax ( Figure 39.17 ). The space between these layers, the intrapleural space , contains a small amount of fluid that protects the tissue and reduces the friction generated from rubbing the tissue layers together as the lungs contract and relax. Pleurisy results when these layers of tissue become inflamed; it is painful because the inflammation increases the pressure within the thoracic cavity and reduces the volume of the lung. \n\n Link to Learning \n\n View how Boyle’s Law is related to breathing and watch a video on Boyle’s Law.\n\n Click to view content \n\n The Work of Breathing \n\n The number of breaths per minute is the respiratory rate . On average, under non-exertion conditions, the human respiratory rate is 12–15 breaths/minute. The respiratory rate contributes to the alveolar ventilation , or how much air moves into and out of the alveoli. Alveolar ventilation prevents carbon dioxide buildup in the alveoli. There are two ways to keep the alveolar ventilation constant: increase the respiratory rate while decreasing the tidal volume of air per breath (shallow breathing), or decrease the respiratory rate while increasing the tidal volume per breath. In either case, the ventilation remains the same, but the work done and type of work needed are quite different. Both tidal volume and respiratory rate are closely regulated when oxygen demand increases. \n\n There are two types of work conducted during respiration, flow-resistive and elastic work. Flow-resistive refers to the work of the alveoli and tissues in the lung, whereas elastic work refers to the work of the intercostal muscles, chest wall, and diaphragm. Increasing the respiration rate increases the flow-resistive work of the airways and decreases the elastic work of the muscles. Decreasing the respiratory rate reverses the type of work required. \n\n Surfactant \n\n The air-tissue/water interface of the alveoli has a high surface tension. This surface tension is similar to the surface tension of water at the liquid-air interface of a water droplet that results in the bonding of the water molecules together. Surfactant is a complex mixture of phospholipids and lipoproteins that works to reduce the surface tension that exists between the alveoli tissue and the air found within the alveoli. By lowering the surface tension of the alveolar fluid, it reduces the tendency of alveoli to collapse. \n\n Surfactant works like a detergent to reduce the surface tension and allows for easier inflation of the airways. When a balloon is first inflated, it takes a large amount of effort to stretch the plastic and start to inflate the balloon. If a little bit of detergent was applied to the interior of the balloon, then the amount of effort or work needed to begin to inflate the balloon would decrease, and it would become much easier to start blowing up the balloon. This same principle applies to the airways. A small amount of surfactant to the airway tissues reduces the effort or work needed to inflate those airways. Babies born prematurely sometimes do not produce enough surfactant. As a result, they suffer from respiratory distress syndrome , because it requires more effort to inflate their lungs. Surfactant is also important for preventing collapse of small alveoli relative to large alveoli. \n\n Lung Resistance and Compliance \n\n Pulmonary diseases reduce the rate of gas exchange into and out of the lungs. Two main causes of decreased gas exchange are compliance (how elastic the lung is) and resistance (how much obstruction exists in the airways). A change in either can dramatically alter breathing and the ability to take in oxygen and release carbon dioxide. \n\n Examples of restrictive diseases are respiratory distress syndrome and pulmonary fibrosis. In both diseases, the airways are less compliant and they are stiff or fibrotic. There is a decrease in compliance because the lung tissue cannot bend and move. In these types of restrictive diseases, the intrapleural pressure is more positive and the airways collapse upon exhalation, which traps air in the lungs. Forced or functional vital capacity (FVC) , which is the amount of air that can be forcibly exhaled after taking the deepest breath possible, is much lower than in normal patients, and the time it takes to exhale most of the air is greatly prolonged ( Figure 39.18 ). A patient suffering from these diseases cannot exhale the normal amount of air. \n\n Obstructive diseases and conditions include emphysema, asthma, and pulmonary edema. In emphysema, which mostly arises from smoking tobacco, the walls of the alveoli are destroyed, decreasing the surface area for gas exchange. The overall compliance of the lungs is increased, because as the alveolar walls are damaged, lung elastic recoil decreases due to a loss of elastic fibers, and more air is trapped in the lungs at the end of exhalation. Asthma is a disease in which inflammation is triggered by environmental factors. Inflammation obstructs the airways. The obstruction may be due to edema (fluid accumulation), smooth muscle spasms in the walls of the bronchioles, increased mucus secretion, damage to the epithelia of the airways, or a combination of these events. Those with asthma or edema experience increased occlusion from increased inflammation of the airways. This tends to block the airways, preventing the proper movement of gases ( Figure 39.18 ). Those with obstructive diseases have large volumes of air trapped after exhalation and breathe at a very high lung volume to compensate for the lack of airway recruitment. \n\n Dead Space: V/Q Mismatch Pulmonary circulation pressure is very low compared to that of the systemic circulation. It is also independent of cardiac output. This is because of a phenomenon called recruitment , which is the process of opening airways that normally remain closed when cardiac output increases. As cardiac output increases, the number of capillaries and arteries that are perfused (filled with blood) increases. These capillaries and arteries are not always in use but are ready if needed. At times, however, there is a mismatch between the amount of air (ventilation, V) and the amount of blood (perfusion, Q) in the lungs. This is referred to as ventilation/perfusion (V/Q) mismatch . \n\n There are two types of V/Q mismatch. Both produce dead space , regions of broken down or blocked lung tissue. Dead spaces can severely impact breathing, because they reduce the surface area available for gas diffusion. As a result, the amount of oxygen in the blood decreases, whereas the carbon dioxide level increases. Dead space is created when no ventilation and/or perfusion takes place. Anatomical dead space or anatomical shunt, arises from an anatomical failure, while physiological dead space or physiological shunt, arises from a functional impairment of the lung or arteries. \n\n An example of an anatomical shunt is the effect of gravity on the lungs. The lung is particularly susceptible to changes in the magnitude and direction of gravitational forces. When someone is standing or sitting upright, the pleural pressure gradient leads to increased ventilation further down in the lung. As a result, the intrapleural pressure is more negative at the base of the lung than at the top, and more air fills the bottom of the lung than the top. Likewise, it takes less energy to pump blood to the bottom of the lung than to the top when in a prone position. Perfusion of the lung is not uniform while standing or sitting. This is a result of hydrostatic forces combined with the effect of airway pressure. An anatomical shunt develops because the ventilation of the airways does not match the perfusion of the arteries surrounding those airways. As a result, the rate of gas exchange is reduced. Note that this does not occur when lying down, because in this position, gravity does not preferentially pull the bottom of the lung down. \n\n A physiological shunt can develop if there is infection or edema in the lung that obstructs an area. This will decrease ventilation but not affect perfusion; therefore, the V/Q ratio changes and gas exchange is affected. \n\n The lung can compensate for these mismatches in ventilation and perfusion. If ventilation is greater than perfusion, the arterioles dilate and the bronchioles constrict. This increases perfusion and reduces ventilation. Likewise, if ventilation is less than perfusion, the arterioles constrict and the bronchioles dilate to correct the imbalance. \n\n Link to Learning \n\n View the mechanics of breathing.\n\n Click to view content \n39.4 Transport of Gases in Human Bodily Fluids Learning Objectives By the end of this section, you will be able to:\n\n Describe how oxygen is bound to hemoglobin and transported to body tissues \n\n Explain how carbon dioxide is transported from body tissues to the lungs \n\n Once the oxygen diffuses across the alveoli, it enters the bloodstream and is transported to the tissues where it is unloaded, and carbon dioxide diffuses out of the blood and into the alveoli to be expelled from the body. Although gas exchange is a continuous process, the oxygen and carbon dioxide are transported by different mechanisms. \n\n Transport of Oxygen in the Blood \n\n Although oxygen dissolves in blood, only a small amount of oxygen is transported this way. Only 1.5 percent of oxygen in the blood is dissolved directly into the blood itself. Most oxygen—98.5 percent—is bound to a protein called hemoglobin and carried to the tissues. \n\n Hemoglobin Hemoglobin , or Hb, is a protein molecule found in red blood cells (erythrocytes) made of four subunits: two alpha subunits and two beta subunits ( Figure 39.19 ). Each subunit surrounds a central heme group that contains iron and binds one oxygen molecule, allowing each hemoglobin molecule to bind four oxygen molecules. Molecules with more oxygen bound to the heme groups are brighter red. As a result, oxygenated arterial blood where the Hb is carrying four oxygen molecules is bright red, while venous blood that is deoxygenated is darker red. \n\n It is easier to bind a second and third oxygen molecule to Hb than the first molecule. This is because the hemoglobin molecule changes its shape, or conformation, as oxygen binds. The fourth oxygen is then more difficult to bind. The binding of oxygen to hemoglobin can be plotted as a function of the partial pressure of oxygen in the blood (x-axis) versus the relative Hb-oxygen saturation (y-axis). The resulting graph—an oxygen dissociation curve —is sigmoidal, or S-shaped ( Figure 39.20 ). As the partial pressure of oxygen increases, the hemoglobin becomes increasingly saturated with oxygen. \n\n Visual Connection \n\n The kidneys are responsible for removing excess H+ ions from the blood. If the kidneys fail, what would happen to blood pH and to hemoglobin affinity for oxygen? \n\n Factors That Affect Oxygen Binding \n\n The oxygen-carrying capacity of hemoglobin determines how much oxygen is carried in the blood. In addition to \n\n P \n\n O \n\n 2 \n\n P \n\n O \n\n 2 \n\n , other environmental factors and diseases can affect oxygen carrying capacity and delivery. Carbon dioxide levels, blood pH, and body temperature affect oxygen-carrying capacity ( Figure 39.20 ). When carbon dioxide is in the blood, it reacts with water to form bicarbonate \n\n (HCO \n\n 3 \n\n − \n\n ) \n\n (HCO \n\n 3 \n\n − \n\n ) \n\n and hydrogen ions (H + ). As the level of carbon dioxide in the blood increases, more H + is produced and the pH decreases. This increase in carbon dioxide and subsequent decrease in pH reduce the affinity of hemoglobin for oxygen. The oxygen dissociates from the Hb molecule, shifting the oxygen dissociation curve to the right. Therefore, more oxygen is needed to reach the same hemoglobin saturation level as when the pH was higher. A similar shift in the curve also results from an increase in body temperature. Increased temperature, such as from increased activity of skeletal muscle, causes the affinity of hemoglobin for oxygen to be reduced. Diseases like sickle cell anemia and thalassemia decrease the blood’s ability to deliver oxygen to tissues and its oxygen-carrying capacity. In sickle cell anemia , the shape of the red blood cell is crescent-shaped, elongated, and stiffened, reducing its ability to deliver oxygen ( Figure 39.21 ). In this form, red blood cells cannot pass through the capillaries. This is painful when it occurs. Thalassemia is a rare genetic disease caused by a defect in either the alpha or the beta subunit of Hb. Patients with thalassemia produce a high number of red blood cells, but these cells have lower-than-normal levels of hemoglobin. Therefore, the oxygen-carrying capacity is diminished. \n\n Transport of Carbon Dioxide in the Blood \n\n Carbon dioxide molecules are transported in the blood from body tissues to the lungs by one of three methods: dissolution directly into the blood, binding to hemoglobin, or carried as a bicarbonate ion. Several properties of carbon dioxide in the blood affect its transport. First, carbon dioxide is more soluble in blood than oxygen. About 5 to 7 percent of all carbon dioxide is dissolved in the plasma. Second, carbon dioxide can bind to plasma proteins or can enter red blood cells and bind to hemoglobin. This form transports about 10 percent of the carbon dioxide. When carbon dioxide binds to hemoglobin, a molecule called carbaminohemoglobin is formed. Binding of carbon dioxide to hemoglobin is reversible. Therefore, when it reaches the lungs, the carbon dioxide can freely dissociate from the hemoglobin and be expelled from the body. \n\n Third, the majority of carbon dioxide molecules (85 percent) are carried as part of the bicarbonate buffer system . In this system, carbon dioxide diffuses into the red blood cells. Carbonic anhydrase (CA) within the red blood cells quickly converts the carbon dioxide into carbonic acid (H 2 CO 3 ). Carbonic acid is an unstable intermediate molecule that immediately dissociates into bicarbonate ions \n\n (HCO \n\n 3 \n\n − \n\n ) \n\n (HCO \n\n 3 \n\n − \n\n ) \n\n and hydrogen (H + ) ions. Since carbon dioxide is quickly converted into bicarbonate ions, this reaction allows for the continued uptake of carbon dioxide into the blood down its concentration gradient. It also results in the production of H + ions. If too much H + is produced, it can alter blood pH. However, hemoglobin binds to the free H + ions and thus limits shifts in pH. The newly synthesized bicarbonate ion is transported out of the red blood cell into the liquid component of the blood in exchange for a chloride ion (Cl - ); this is called the chloride shift . When the blood reaches the lungs, the bicarbonate ion is transported back into the red blood cell in exchange for the chloride ion. The H + ion dissociates from the hemoglobin and binds to the bicarbonate ion. This produces the carbonic acid intermediate, which is converted back into carbon dioxide through the enzymatic action of CA. The carbon dioxide produced is expelled through the lungs during exhalation. \n\n CO \n\n 2 \n\n + H \n\n 2 \n\n O \n\n ↔ \n\n H \n\n 2 \n\n CO \n\n 3 \n\n (carbonic acid) \n\n \n\n ↔ \n\n HCO \n\n 3 \n\n + H \n\n + \n\n (bicarbonate) \n\n \n\n CO \n\n 2 \n\n + H \n\n 2 \n\n O \n\n ↔ \n\n H \n\n 2 \n\n CO \n\n 3 \n\n (carbonic acid) \n\n \n\n ↔ \n\n HCO \n\n 3 \n\n + H \n\n + \n\n (bicarbonate) \n\n \n\n The benefit of the bicarbonate buffer system is that carbon dioxide is “soaked up” into the blood with little change to the pH of the system. This is important because it takes only a small change in the overall pH of the body for severe injury or death to result. The presence of this bicarbonate buffer system also allows for people to travel and live at high altitudes: When the partial pressure of oxygen and carbon dioxide change at high altitudes, the bicarbonate buffer system adjusts to regulate carbon dioxide while maintaining the correct pH in the body. \n\n Carbon Monoxide Poisoning \n\n While carbon dioxide can readily associate and dissociate from hemoglobin, other molecules such as carbon monoxide (CO) cannot. Carbon monoxide has a greater affinity for hemoglobin than oxygen. Therefore, when carbon monoxide is present, it binds to hemoglobin preferentially over oxygen. As a result, oxygen cannot bind to hemoglobin, so very little oxygen is transported through the body ( Figure 39.22 ). Carbon monoxide is a colorless, odorless gas and is therefore difficult to detect. It is produced by gas-powered vehicles and tools. Carbon monoxide can cause headaches, confusion, and nausea; long-term exposure can cause brain damage or death. Administering 100 percent (pure) oxygen is the usual treatment for carbon monoxide poisoning. Administration of pure oxygen speeds up the separation of carbon monoxide from hemoglobin. "}}},{"rowIdx":95,"cells":{"bname":{"kind":"string","value":"anatomy_and_physiology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Objectives \n\n After studying this chapter, you will be able to:\n\n Describe the processes involved in anabolic and catabolic reactions \n\n List and describe the steps necessary for carbohydrate, lipid, and protein metabolism \n\n Explain the processes that regulate glucose levels during the absorptive and postabsorptive states \n\n Explain how metabolism is essential to maintaining body temperature (thermoregulation) \n\n Summarize the importance of vitamins and minerals in the diet \n\n Introduction Eating is essential to life. Many of us look to eating as not only a necessity, but also a pleasure. You may have been told since childhood to start the day with a good breakfast to give you the energy to get through most of the day. You most likely have heard about the importance of a balanced diet, with plenty of fruits and vegetables. But what does this all mean to your body and the physiological processes it carries out each day? You need to absorb a range of nutrients so that your cells have the building blocks for metabolic processes that release the energy for the cells to carry out their daily jobs, to manufacture new proteins, cells, and body parts, and to recycle materials in the cell. This chapter will take you through some of the chemical reactions essential to life, the sum of which is referred to as metabolism. The focus of these discussions will be anabolic reactions and catabolic reactions. You will examine the various chemical reactions that are important to sustain life, including why you must have oxygen, how mitochondria transfer energy, and the importance of certain “metabolic” hormones and vitamins. Metabolism varies, depending on age, gender, activity level, fuel consumption, and lean body mass. Your own metabolic rate fluctuates throughout life. By modifying your diet and exercise regimen, you can increase both lean body mass and metabolic rate. Factors affecting metabolism also play important roles in controlling muscle mass. Aging is known to decrease the metabolic rate by as much as 5 percent per year. Additionally, because men tend have more lean muscle mass then women, their basal metabolic rate (metabolic rate at rest) is higher; therefore, men tend to burn more calories than women do. Lastly, an individual’s inherent metabolic rate is a function of the proteins and enzymes derived from their genetic background. Thus, your genes play a big role in your metabolism. Nonetheless, each person’s body engages in the same overall metabolic processes. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":2,"ans_text":"catabolic reaction"},"bloom":"1","hl_context":"Of the four major macromolecular groups ( carbohydrates , lipids , proteins , and nucleic acids ) that are processed by digestion , carbohydrates are considered the most common source of energy to fuel the body . <hl> They take the form of either complex carbohydrates , polysaccharides like starch and glycogen , or simple sugars ( monosaccharides ) like glucose and fructose . <hl> <hl> Sugar catabolism breaks polysaccharides down into their individual monosaccharides . <hl> Among the monosaccharides , glucose is the most common fuel for ATP production in cells , and as such , there are a number of endocrine control mechanisms to regulate glucose concentration in the bloodstream . Excess glucose is either stored as an energy reserve in the liver and skeletal muscles as the complex polymer glycogen , or it is converted into fat ( triglyceride ) in adipose cells ( adipocytes ) . Metabolic processes are constantly taking place in the body . Metabolism is the sum of all of the chemical reactions that are involved in catabolism and anabolism . <hl> The reactions governing the breakdown of food to obtain energy are called catabolic reactions . <hl> <hl> Conversely , anabolic reactions use the energy produced by catabolic reactions to synthesize larger molecules from smaller ones , such as when the body forms proteins by stringing together amino acids . <hl> Both sets of reactions are critical to maintaining life .","hl_sentences":"They take the form of either complex carbohydrates , polysaccharides like starch and glycogen , or simple sugars ( monosaccharides ) like glucose and fructose . Sugar catabolism breaks polysaccharides down into their individual monosaccharides . The reactions governing the breakdown of food to obtain energy are called catabolic reactions . Conversely , anabolic reactions use the energy produced by catabolic reactions to synthesize larger molecules from smaller ones , such as when the body forms proteins by stringing together amino acids .","question":{"cloze_format":"The reaction in which a monosaccharide is formed from a polysaccharide is called a(n) ___.","normal_format":"A monosaccharide is formed from a polysaccharide in what kind of reaction?","question_choices":["oxidation–reduction reaction","anabolic reaction","catabolic reaction","biosynthetic reaction"],"question_id":"fs-id1983978","question_text":"A monosaccharide is formed from a polysaccharide in what kind of reaction?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"reduced"},"bloom":"1","hl_context":"Oxidation-reduction reactions are catalyzed by enzymes that trigger the removal of hydrogen atoms . Coenzymes work with enzymes and accept hydrogen atoms . <hl> The two most common coenzymes of oxidation-reduction reactions are nicotinamide adenine dinucleotide ( NAD ) and flavin adenine dinucleotide ( FAD ) . <hl> <hl> Their respective reduced coenzymes are NADH and FADH 2 , which are energy-containing molecules used to transfer energy during the creation of ATP . <hl> 24.2 Carbohydrate Metabolism Learning Objectives By the end of this section , you will be able to :","hl_sentences":"The two most common coenzymes of oxidation-reduction reactions are nicotinamide adenine dinucleotide ( NAD ) and flavin adenine dinucleotide ( FAD ) . Their respective reduced coenzymes are NADH and FADH 2 , which are energy-containing molecules used to transfer energy during the creation of ATP .","question":{"cloze_format":"When NAD becomes NADH, the coenzyme has been ________.","normal_format":"When NAD becomes NADH, the coenzyme has been what?","question_choices":["reduced","oxidized","metabolized","hydrolyzed"],"question_id":"fs-id2601735","question_text":"When NAD becomes NADH, the coenzyme has been ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"removing a phosphate group from ATP"},"bloom":"1","hl_context":"Structurally , ATP molecules consist of an adenine , a ribose , and three phosphate groups ( Figure 24.2 ) . <hl> The chemical bond between the second and third phosphate groups , termed a high-energy bond , represents the greatest source of energy in a cell . <hl> <hl> It is the first bond that catabolic enzymes break when cells require energy to do work . <hl> The products of this reaction are a molecule of adenosine diphosphate ( ADP ) and a lone phosphate group ( P i ) . ATP , ADP , and P i are constantly being cycled through reactions that build ATP and store energy , and reactions that break down ATP and release energy .","hl_sentences":"The chemical bond between the second and third phosphate groups , termed a high-energy bond , represents the greatest source of energy in a cell . It is the first bond that catabolic enzymes break when cells require energy to do work .","question":{"cloze_format":"Anabolic reactions use energy by ________.","normal_format":"What do anabolic reactions use energy by?","question_choices":["turning ADP into ATP","removing a phosphate group from ATP","producing heat","breaking down molecules into smaller parts"],"question_id":"fs-id1374818","question_text":"Anabolic reactions use energy by ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"pyruvate, oxygen, lactate"},"bloom":"1","hl_context":"<hl> Glycolysis begins with the phosphorylation of glucose by hexokinase to form glucose - 6 - phosphate . <hl> This step uses one ATP , which is the donor of the phosphate group . Under the action of phosphofructokinase , glucose - 6 - phosphate is converted into fructose - 6 - phosphate . At this point , a second ATP donates its phosphate group , forming fructose -1,6- bisphosphate . This six-carbon sugar is split to form two phosphorylated three-carbon molecules , glyceraldehyde - 3 - phosphate and dihydroxyacetone phosphate , which are both converted into glyceraldehyde - 3 - phosphate . The glyceraldehyde - 3 - phosphate is further phosphorylated with groups donated by dihydrogen phosphate present in the cell to form the three-carbon molecule 1,3- bisphosphoglycerate . The energy of this reaction comes from the oxidation of ( removal of electrons from ) glyceraldehyde - 3 - phosphate . <hl> In a series of reactions leading to pyruvate , the two phosphate groups are then transferred to two ADPs to form two ATPs . <hl> <hl> Thus , glycolysis uses two ATPs but generates four ATPs , yielding a net gain of two ATPs and two molecules of pyruvate . <hl> <hl> In the presence of oxygen , pyruvate continues on to the Krebs cycle ( also called the citric acid cycle or tricarboxylic acid cycle ( TCA ) , where additional energy is extracted and passed on . <hl>","hl_sentences":"Glycolysis begins with the phosphorylation of glucose by hexokinase to form glucose - 6 - phosphate . In a series of reactions leading to pyruvate , the two phosphate groups are then transferred to two ADPs to form two ATPs . Thus , glycolysis uses two ATPs but generates four ATPs , yielding a net gain of two ATPs and two molecules of pyruvate . In the presence of oxygen , pyruvate continues on to the Krebs cycle ( also called the citric acid cycle or tricarboxylic acid cycle ( TCA ) , where additional energy is extracted and passed on .","question":{"cloze_format":"Glycolysis results in the production of two ________ molecules from a single molecule of glucose. In the absence of ________, the end product of glycolysis is ________.","normal_format":"Glycolysis results in the production of which two molecules from a single molecule of glucose? In which absence, what is the end product of glycolysis?","question_choices":["acetyl CoA, pyruvate, lactate","ATP, carbon, pyruvate","pyruvate, oxygen, lactate","pyruvate, carbon, acetyl CoA"],"question_id":"fs-id2511765","question_text":"Glycolysis results in the production of two ________ molecules from a single molecule of glucose. In the absence of ________, the end product of glycolysis is ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"acetyl CoA; FADH2; NADH"},"bloom":null,"hl_context":"<hl> To start the Krebs cycle , citrate synthase combines acetyl CoA and oxaloacetate to form a six-carbon citrate molecule ; CoA is subsequently released and can combine with another pyruvate molecule to begin the cycle again . <hl> The aconitase enzyme converts citrate into isocitrate . In two successive steps of oxidative decarboxylation , two molecules of CO 2 and two NADH molecules are produced when isocitrate dehydrogenase converts isocitrate into the five-carbon α-ketoglutarate , which is then catalyzed and converted into the four-carbon succinyl CoA by α-ketoglutarate dehydrogenase . The enzyme succinyl CoA dehydrogenase then converts succinyl CoA into succinate and forms the high-energy molecule GTP , which transfers its energy to ADP to produce ATP . Succinate dehydrogenase then converts succinate into fumarate , forming a molecule of FADH 2 . Fumarase then converts fumarate into malate , which malate dehydrogenase then converts back into oxaloacetate while reducing NAD + to NADH . Oxaloacetate is then ready to combine with the next acetyl CoA to start the Krebs cycle again ( see Figure 24.7 ) . <hl> For each turn of the cycle , three NADH , one ATP ( through GTP ) , and one FADH 2 are created . <hl> Each carbon of pyruvate is converted into CO 2 , which is released as a byproduct of oxidative ( aerobic ) respiration .","hl_sentences":"To start the Krebs cycle , citrate synthase combines acetyl CoA and oxaloacetate to form a six-carbon citrate molecule ; CoA is subsequently released and can combine with another pyruvate molecule to begin the cycle again . For each turn of the cycle , three NADH , one ATP ( through GTP ) , and one FADH 2 are created .","question":{"cloze_format":"The Krebs cycle converts ________ through a cycle of reactions. In the process, ATP, ________, and ________ are produced.","normal_format":"What Kerbs cycle converts through a cycle of reactions?","question_choices":["acetyl CoA; FAD, NAD","acetyl CoA; FADH2; NADH","pyruvate; NAD; FADH2","pyruvate; oxygen; oxaloacetate"],"question_id":"fs-id2889034","question_text":"The Krebs cycle converts ________ through a cycle of reactions. In the process, ATP, ________, and ________ are produced."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"all of the above"},"bloom":"1","hl_context":"<hl> Fats ( or triglycerides ) within the body are ingested as food or synthesized by adipocytes or hepatocytes from carbohydrate precursors ( Figure 24.11 ) . <hl> <hl> Lipid metabolism entails the oxidation of fatty acids to either generate energy or synthesize new lipids from smaller constituent molecules . <hl> <hl> Lipid metabolism is associated with carbohydrate metabolism , as products of glucose ( such as acetyl CoA ) can be converted into lipids . <hl>","hl_sentences":"Fats ( or triglycerides ) within the body are ingested as food or synthesized by adipocytes or hepatocytes from carbohydrate precursors ( Figure 24.11 ) . Lipid metabolism entails the oxidation of fatty acids to either generate energy or synthesize new lipids from smaller constituent molecules . Lipid metabolism is associated with carbohydrate metabolism , as products of glucose ( such as acetyl CoA ) can be converted into lipids .","question":{"cloze_format":"Lipids in the diet can be ________.","normal_format":"What can lipids in the diet be?","question_choices":["broken down into energy for the body","stored as triglycerides for later use","converted into acetyl CoA","all of the above"],"question_id":"fs-id1548558","question_text":"Lipids in the diet can be ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"bile salts"},"bloom":null,"hl_context":"<hl> Together , the pancreatic lipases and bile salts break down triglycerides into free fatty acids . <hl> <hl> These fatty acids can be transported across the intestinal membrane . <hl> However , once they cross the membrane , they are recombined to again form triglyceride molecules . Within the intestinal cells , these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ) . The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems . Chylomicrons leave the enterocytes by exocytosis and enter the lymphatic system via lacteals in the villi of the intestine . From the lymphatic system , the chylomicrons are transported to the circulatory system . Once in the circulation , they can either go to the liver or be stored in fat cells ( adipocytes ) that comprise adipose ( fat ) tissue found throughout the body . Lipid metabolism begins in the intestine where ingested triglycerides are broken down into smaller chain fatty acids and subsequently into monoglyceride molecules ( see Figure 24.11 b ) by pancreatic lipases , enzymes that break down fats after they are emulsified by bile salts . When food reaches the small intestine in the form of chyme , a digestive hormone called cholecystokinin ( CCK ) is released by intestinal cells in the intestinal mucosa . <hl> CCK stimulates the release of pancreatic lipase from the pancreas and stimulates the contraction of the gallbladder to release stored bile salts into the intestine . <hl> CCK also travels to the brain , where it can act as a hunger suppressant .","hl_sentences":"Together , the pancreatic lipases and bile salts break down triglycerides into free fatty acids . These fatty acids can be transported across the intestinal membrane . CCK stimulates the release of pancreatic lipase from the pancreas and stimulates the contraction of the gallbladder to release stored bile salts into the intestine .","question":{"cloze_format":"The gallbladder provides ________ that aid(s) in transport of lipids across the intestinal membrane.","normal_format":"What does the gallbladder provide that aid(s) in transport of lipids across the intestinal membrane?","question_choices":["lipases","cholesterol","proteins","bile salts"],"question_id":"fs-id918427","question_text":"The gallbladder provides ________ that aid(s) in transport of lipids across the intestinal membrane."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"they cannot move easily in the blood stream because they are fat based, while the blood is water based"},"bloom":"3","hl_context":"Together , the pancreatic lipases and bile salts break down triglycerides into free fatty acids . These fatty acids can be transported across the intestinal membrane . However , once they cross the membrane , they are recombined to again form triglyceride molecules . <hl> Within the intestinal cells , these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ) . <hl> <hl> The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems . <hl> Chylomicrons leave the enterocytes by exocytosis and enter the lymphatic system via lacteals in the villi of the intestine . From the lymphatic system , the chylomicrons are transported to the circulatory system . Once in the circulation , they can either go to the liver or be stored in fat cells ( adipocytes ) that comprise adipose ( fat ) tissue found throughout the body .","hl_sentences":"Within the intestinal cells , these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ) . The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems .","question":{"cloze_format":"Triglycerides are transported by chylomicrons because ________.","normal_format":"Why are triglycerides transported by chylomicrons?","question_choices":["they cannot move easily in the blood stream because they are fat based, while the blood is water based","they are too small to move by themselves","the chylomicrons contain enzymes they need for anabolism","they cannot fit across the intestinal membrane"],"question_id":"fs-id1468981","question_text":"Triglycerides are transported by chylomicrons because ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"acetyl CoA"},"bloom":null,"hl_context":"The breakdown of fatty acids , called fatty acid oxidation or beta ( β ) - oxidation , begins in the cytoplasm , where fatty acids are converted into fatty acyl CoA molecules . This fatty acyl CoA combines with carnitine to create a fatty acyl carnitine molecule , which helps to transport the fatty acid across the mitochondrial membrane . Once inside the mitochondrial matrix , the fatty acyl carnitine molecule is converted back into fatty acyl CoA and then into acetyl CoA ( Figure 24.13 ) . <hl> The newly formed acetyl CoA enters the Krebs cycle and is used to produce ATP in the same way as acetyl CoA derived from pyruvate . <hl> The three-carbon pyruvate molecule generated during glycolysis moves from the cytoplasm into the mitochondrial matrix , where it is converted by the enzyme pyruvate dehydrogenase into a two-carbon acetyl coenzyme A ( acetyl CoA ) molecule . This reaction is an oxidative decarboxylation reaction . It converts the three-carbon pyruvate into a two-carbon acetyl CoA molecule , releasing carbon dioxide and transferring two electrons that combine with NAD + to form NADH . <hl> Acetyl CoA enters the Krebs cycle by combining with a four-carbon molecule , oxaloacetate , to form the six-carbon molecule citrate , or citric acid , at the same time releasing the coenzyme A molecule . <hl>","hl_sentences":"The newly formed acetyl CoA enters the Krebs cycle and is used to produce ATP in the same way as acetyl CoA derived from pyruvate . Acetyl CoA enters the Krebs cycle by combining with a four-carbon molecule , oxaloacetate , to form the six-carbon molecule citrate , or citric acid , at the same time releasing the coenzyme A molecule .","question":{"cloze_format":"The molecules that can enter the Krebs cycle are ___.","normal_format":"Which molecules can enter the Krebs cycle?","question_choices":["chylomicrons","acetyl CoA","monoglycerides","ketone bodies"],"question_id":"fs-id2158787","question_text":"Which molecules can enter the Krebs cycle?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"polysaccharides"},"bloom":null,"hl_context":"<hl> When glucose levels are plentiful , the excess acetyl CoA generated by glycolysis can be converted into fatty acids , triglycerides , cholesterol , steroids , and bile salts . <hl> This process , called lipogenesis , creates lipids ( fat ) from the acetyl CoA and takes place in the cytoplasm of adipocytes ( fat cells ) and hepatocytes ( liver cells ) . When you eat more glucose or carbohydrates than your body needs , your system uses acetyl CoA to turn the excess into fat . Although there are several metabolic sources of acetyl CoA , it is most commonly derived from glycolysis . Acetyl CoA availability is significant , because it initiates lipogenesis . Lipogenesis begins with acetyl CoA and advances by the subsequent addition of two carbon atoms from another acetyl CoA ; this process is repeated until fatty acids are the appropriate length . Because this is a bond-creating anabolic process , ATP is consumed . However , the creation of triglycerides and lipids is an efficient way of storing the energy available in carbohydrates . Triglycerides and lipids , high-energy molecules , are stored in adipose tissue until they are needed . <hl> If excessive acetyl CoA is created from the oxidation of fatty acids and the Krebs cycle is overloaded and cannot handle it , the acetyl CoA is diverted to create ketone bodies . <hl> These ketone bodies can serve as a fuel source if glucose levels are too low in the body . Ketones serve as fuel in times of prolonged starvation or when patients suffer from uncontrolled diabetes and cannot utilize most of the circulating glucose . In both cases , fat stores are liberated to generate energy through the Krebs cycle and will generate ketone bodies when too much acetyl CoA accumulates .","hl_sentences":"When glucose levels are plentiful , the excess acetyl CoA generated by glycolysis can be converted into fatty acids , triglycerides , cholesterol , steroids , and bile salts . If excessive acetyl CoA is created from the oxidation of fatty acids and the Krebs cycle is overloaded and cannot handle it , the acetyl CoA is diverted to create ketone bodies .","question":{"cloze_format":"Acetyl CoA can be converted to all of the following except ________.","normal_format":"Acetyl CoA cannot be converted to which of the following?","question_choices":["ketone bodies","fatty acids","polysaccharides","triglycerides"],"question_id":"fs-id1297521","question_text":"Acetyl CoA can be converted to all of the following except ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"stomach; pepsin; HCl; amino acids"},"bloom":"1","hl_context":"<hl> The digestion of proteins begins in the stomach . <hl> <hl> When protein-rich foods enter the stomach , they are greeted by a mixture of the enzyme pepsin and hydrochloric acid ( HCl ; 0.5 percent ) . <hl> The latter produces an environmental pH of 1.5 – 3.5 that denatures proteins within food . <hl> Pepsin cuts proteins into smaller polypeptides and their constituent amino acids . <hl> When the food-gastric juice mixture ( chyme ) enters the small intestine , the pancreas releases sodium bicarbonate to neutralize the HCl . This helps to protect the lining of the intestine . The small intestine also releases digestive hormones , including secretin and CCK , which stimulate digestive processes to break down the proteins further . Secretin also stimulates the pancreas to release sodium bicarbonate . The pancreas releases most of the digestive enzymes , including the proteases trypsin , chymotrypsin , and elastase , which aid protein digestion . Together , all of these enzymes break complex proteins into smaller individual amino acids ( Figure 24.17 ) , which are then transported across the intestinal mucosa to be used to create new proteins , or to be converted into fats or acetyl CoA and used in the Krebs cycle .","hl_sentences":"The digestion of proteins begins in the stomach . When protein-rich foods enter the stomach , they are greeted by a mixture of the enzyme pepsin and hydrochloric acid ( HCl ; 0.5 percent ) . Pepsin cuts proteins into smaller polypeptides and their constituent amino acids .","question":{"cloze_format":"Digestion of proteins begins in the ________ where ________ and ________ mix with food to break down protein into ________.","normal_format":"Where does digestion of proteins begin? What mix with food to break down proteins? What do proteins break down into?","question_choices":["stomach; amylase; HCl; amino acids","mouth; pepsin; HCl; fatty acids","stomach; lipase; HCl; amino acids","stomach; pepsin; HCl; amino acids"],"question_id":"fs-id2041938","question_text":"Digestion of proteins begins in the ________ where ________ and ________ mix with food to break down protein into ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"build new proteins"},"bloom":"1","hl_context":"<hl> Freely available amino acids are used to create proteins . <hl> If amino acids exist in excess , the body has no capacity or mechanism for their storage ; thus , they are converted into glucose or ketones , or they are decomposed . Amino acid decomposition results in hydrocarbons and nitrogenous waste . However , high concentrations of nitrogenous byproducts are toxic . The urea cycle processes nitrogen and facilitates its excretion from the body . Much of the body is made of protein , and these proteins take on a myriad of forms . They represent cell signaling receptors , signaling molecules , structural members , enzymes , intracellular trafficking components , extracellular matrix scaffolds , ion pumps , ion channels , oxygen and CO 2 transporters ( hemoglobin ) . That is not even the complete list ! There is protein in bones ( collagen ) , muscles , and tendons ; the hemoglobin that transports oxygen ; and enzymes that catalyze all biochemical reactions . Protein is also used for growth and repair . Amid all these necessary functions , proteins also hold the potential to serve as a metabolic fuel source . Proteins are not stored for later use , so excess proteins must be converted into glucose or triglycerides , and used to supply energy or build energy reserves . <hl> Although the body can synthesize proteins from amino acids , food is an important source of those amino acids , especially because humans cannot synthesize all of the 20 amino acids used to build proteins . <hl> Proteins , which are polymers , can be broken down into their monomers , individual amino acids . <hl> Amino acids can be used as building blocks of new proteins or broken down further for the production of ATP . <hl> When one is chronically starving , this use of amino acids for energy production can lead to a wasting away of the body , as more and more proteins are broken down .","hl_sentences":"Freely available amino acids are used to create proteins . Although the body can synthesize proteins from amino acids , food is an important source of those amino acids , especially because humans cannot synthesize all of the 20 amino acids used to build proteins . Amino acids can be used as building blocks of new proteins or broken down further for the production of ATP .","question":{"cloze_format":"Amino acids are needed to ________.","normal_format":"Why are amino acids needed?","question_choices":["build new proteins","serve as fat stores","supply energy for the cell","create red blood cells"],"question_id":"fs-id2058342","question_text":"Amino acids are needed to ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"converted to glucose or ketones"},"bloom":null,"hl_context":"<hl> Freely available amino acids are used to create proteins . <hl> <hl> If amino acids exist in excess , the body has no capacity or mechanism for their storage ; thus , they are converted into glucose or ketones , or they are decomposed . <hl> Amino acid decomposition results in hydrocarbons and nitrogenous waste . However , high concentrations of nitrogenous byproducts are toxic . The urea cycle processes nitrogen and facilitates its excretion from the body .","hl_sentences":"Freely available amino acids are used to create proteins . If amino acids exist in excess , the body has no capacity or mechanism for their storage ; thus , they are converted into glucose or ketones , or they are decomposed .","question":{"cloze_format":"If an amino acid is not used to create new proteins, it can be ________.","normal_format":"If an amino acid is not used to create new proteins, what can it be?","question_choices":["converted to acetyl CoA","converted to glucose or ketones","converted to nitrogen","stored to be used later"],"question_id":"fs-id1863134","question_text":"If an amino acid is not used to create new proteins, it can be ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"high; high; are low"},"bloom":null,"hl_context":"<hl> The absorptive state , or the fed state , occurs after a meal when your body is digesting the food and absorbing the nutrients ( anabolism exceeds catabolism ) . <hl> Digestion begins the moment you put food into your mouth , as the food is broken down into its constituent parts to be absorbed through the intestine . The digestion of carbohydrates begins in the mouth , whereas the digestion of proteins and fats begins in the stomach and small intestine . The constituent parts of these carbohydrates , fats , and proteins are transported across the intestinal wall and enter the bloodstream ( sugars and amino acids ) or the lymphatic system ( fats ) . From the intestines , these systems transport them to the liver , adipose tissue , or muscle cells that will process and use , or store , the energy . Depending on the amounts and types of nutrients ingested , the absorptive state can linger for up to 4 hours . <hl> The ingestion of food and the rise of glucose concentrations in the bloodstream stimulate pancreatic beta cells to release insulin into the bloodstream , where it initiates the absorption of blood glucose by liver hepatocytes , and by adipose and muscle cells . <hl> <hl> Once inside these cells , glucose is immediately converted into glucose - 6 - phosphate . <hl> By doing this , a concentration gradient is established where glucose levels are higher in the blood than in the cells . This allows for glucose to continue moving from the blood to the cells where it is needed . Insulin also stimulates the storage of glucose as glycogen in the liver and muscle cells where it can be used for later energy needs of the body . Insulin also promotes the synthesis of protein in muscle . As you will see , muscle protein can be catabolized and used as fuel in times of starvation .","hl_sentences":"The absorptive state , or the fed state , occurs after a meal when your body is digesting the food and absorbing the nutrients ( anabolism exceeds catabolism ) . The ingestion of food and the rise of glucose concentrations in the bloodstream stimulate pancreatic beta cells to release insulin into the bloodstream , where it initiates the absorption of blood glucose by liver hepatocytes , and by adipose and muscle cells . Once inside these cells , glucose is immediately converted into glucose - 6 - phosphate .","question":{"cloze_format":"During the absorptive state, glucose levels are ________, insulin levels are ________, and glucagon levels ________.","normal_format":"What are the glucose, insulin, and glucagon levels during the absorptive state, respectively?","question_choices":["high; low; stay the same","low; low; stay the same","high; high; are high","high; high; are low"],"question_id":"fs-id1365095","question_text":"During the absorptive state, glucose levels are ________, insulin levels are ________, and glucagon levels ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"glycogen; liver"},"bloom":"1","hl_context":"<hl> The postabsorptive state , or the fasting state , occurs when the food has been digested , absorbed , and stored . <hl> You commonly fast overnight , but skipping meals during the day puts your body in the postabsorptive state as well . <hl> During this state , the body must rely initially on stored glycogen . <hl> Glucose levels in the blood begin to drop as it is absorbed and used by the cells . In response to the decrease in glucose , insulin levels also drop . Glycogen and triglyceride storage slows . However , due to the demands of the tissues and organs , blood glucose levels must be maintained in the normal range of 80 – 120 mg / dL . In response to a drop in blood glucose concentration , the hormone glucagon is released from the alpha cells of the pancreas . <hl> Glucagon acts upon the liver cells , where it inhibits the synthesis of glycogen and stimulates the breakdown of stored glycogen back into glucose . <hl> This glucose is released from the liver to be used by the peripheral tissues and the brain . As a result , blood glucose levels begin to rise . Gluconeogenesis will also begin in the liver to replace the glucose that has been used by the peripheral tissues .","hl_sentences":"The postabsorptive state , or the fasting state , occurs when the food has been digested , absorbed , and stored . During this state , the body must rely initially on stored glycogen . Glucagon acts upon the liver cells , where it inhibits the synthesis of glycogen and stimulates the breakdown of stored glycogen back into glucose .","question":{"cloze_format":"The postabsorptive state relies on stores of ________ in the ________.","normal_format":"The postabsorptive state relies on stores of what? in where?","question_choices":["insulin; pancreas","glucagon; pancreas","glycogen; liver","glucose; liver"],"question_id":"fs-id1496229","question_text":"The postabsorptive state relies on stores of ________ in the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"hypothalamus; 97.7–99.5 °F"},"bloom":null,"hl_context":"<hl> The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body ’ s core temperature ( Figure 24.23 ) . <hl> If the temperature is too high , the hypothalamus can initiate several processes to lower it . These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface . Conversely , if the temperature falls below the set core temperature , the hypothalamus can initiate shivering to generate heat . The body uses more energy and generates more heat . In addition , thyroid hormone will stimulate more energy use and heat production by cells throughout the body . An environment is said to be thermoneutral when the body does not expend or release energy to maintain its core temperature . For a naked human , this is an ambient air temperature of around 84 ° F . If the temperature is higher , for example , when wearing clothes , the body compensates with cooling mechanisms . The body loses heat through the mechanisms of heat exchange . The body tightly regulates the body temperature through a process called thermoregulation , in which the body can maintain its temperature within certain boundaries , even when the surrounding temperature is very different . <hl> The core temperature of the body remains steady at around 36.5 – 37.5 ° C ( or 97.7 – 99.5 ° F ) . <hl> In the process of ATP production by cells throughout the body , approximately 60 percent of the energy produced is in the form of heat used to maintain body temperature . Thermoregulation is an example of negative feedback .","hl_sentences":"The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body ’ s core temperature ( Figure 24.23 ) . The core temperature of the body remains steady at around 36.5 – 37.5 ° C ( or 97.7 – 99.5 ° F ) .","question":{"cloze_format":"The body’s temperature is controlled by the ________. This temperature is always kept between ________.","normal_format":"What controls the body’s temperature? What is this temperature always kept between?","question_choices":["pituitary; 36.5–37.5 °C","hypothalamus; 97.7–99.5 °F","hypothalamus; 36.5–37.5 °F","pituitary; 97.7–99.5 °F"],"question_id":"fs-id1720962","question_text":"The body’s temperature is controlled by the ________. This temperature is always kept between ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"all of the above"},"bloom":null,"hl_context":"The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body ’ s core temperature ( Figure 24.23 ) . If the temperature is too high , the hypothalamus can initiate several processes to lower it . <hl> These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface . <hl> <hl> Conversely , if the temperature falls below the set core temperature , the hypothalamus can initiate shivering to generate heat . <hl> The body uses more energy and generates more heat . In addition , thyroid hormone will stimulate more energy use and heat production by cells throughout the body . An environment is said to be thermoneutral when the body does not expend or release energy to maintain its core temperature . For a naked human , this is an ambient air temperature of around 84 ° F . If the temperature is higher , for example , when wearing clothes , the body compensates with cooling mechanisms . The body loses heat through the mechanisms of heat exchange .","hl_sentences":"These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface . Conversely , if the temperature falls below the set core temperature , the hypothalamus can initiate shivering to generate heat .","question":{"cloze_format":"Fever increases the body temperature and can induce chills to help cool the temperature back down. The other mechanism that is in place to regulate the body temperature is ___.","normal_format":"Fever increases the body temperature and can induce chills to help cool the temperature back down. What other mechanisms are in place to regulate the body temperature?","question_choices":["shivering","sweating","erection of the hairs on the arms and legs","all of the above"],"question_id":"fs-id2105111","question_text":"Fever increases the body temperature and can induce chills to help cool the temperature back down. What other mechanisms are in place to regulate the body temperature?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"conduction"},"bloom":"3","hl_context":"<hl> Conduction is the transfer of heat by two objects that are in direct contact with one another . <hl> It occurs when the skin comes in contact with a cold or warm object . For example , when holding a glass of ice water , the heat from your skin will warm the glass and in turn melt the ice . Alternatively , on a cold day , you might warm up by wrapping your cold hands around a hot mug of coffee . Only about 3 percent of the body ’ s heat is lost through conduction .","hl_sentences":"Conduction is the transfer of heat by two objects that are in direct contact with one another .","question":{"cloze_format":"The heat you feel on your chair when you stand up was transferred from your skin via ________.","normal_format":"The heat you feel on your chair when you stand up was transferred from your skin via what?","question_choices":["conduction","convection","radiation","evaporation"],"question_id":"fs-id2161602","question_text":"The heat you feel on your chair when you stand up was transferred from your skin via ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"radiation"},"bloom":"3","hl_context":"Radiation is the transfer of heat via infrared waves . This occurs between any two objects when their temperatures differ . A radiator can warm a room via radiant heat . On a sunny day , the radiation from the sun warms the skin . <hl> The same principle works from the body to the environment . <hl> About 60 percent of the heat lost by the body is lost through radiation .","hl_sentences":"The same principle works from the body to the environment .","question":{"cloze_format":"A crowded room warms up through the mechanism of ________.","normal_format":"A crowded room warms up through which mechanism?","question_choices":["conduction","convection","radiation","evaporation"],"question_id":"fs-id1620590","question_text":"A crowded room warms up through the mechanism of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"phosphorous"},"bloom":null,"hl_context":"<hl> The most common minerals in the body are calcium and phosphorous , both of which are stored in the skeleton and necessary for the hardening of bones . <hl> Most minerals are ionized , and their ionic forms are used in physiological processes throughout the body . Sodium and chloride ions are electrolytes in the blood and extracellular tissues , and iron ions are critical to the formation of hemoglobin . There are additional trace minerals that are still important to the body ’ s functions , but their required quantities are much lower .","hl_sentences":"The most common minerals in the body are calcium and phosphorous , both of which are stored in the skeleton and necessary for the hardening of bones .","question":{"cloze_format":"___ is stored in the body.","normal_format":"Which of the following is stored in the body?","question_choices":["thiamine","phosphorous","folic acid","vitamin C"],"question_id":"fs-id2773895","question_text":"Which of the following is stored in the body?"},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"catabolic reaction\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Of the four major macromolecular groups ( carbohydrates , lipids , proteins , and nucleic acids ) that are processed by digestion , carbohydrates are considered the most common source of energy to fuel the body . <hl> They take the form of either complex carbohydrates , polysaccharides like starch and glycogen , or simple sugars ( monosaccharides ) like glucose and fructose . <hl> <hl> Sugar catabolism breaks polysaccharides down into their individual monosaccharides . <hl> Among the monosaccharides , glucose is the most common fuel for ATP production in cells , and as such , there are a number of endocrine control mechanisms to regulate glucose concentration in the bloodstream . Excess glucose is either stored as an energy reserve in the liver and skeletal muscles as the complex polymer glycogen , or it is converted into fat ( triglyceride ) in adipose cells ( adipocytes ) . Metabolic processes are constantly taking place in the body . Metabolism is the sum of all of the chemical reactions that are involved in catabolism and anabolism . <hl> The reactions governing the breakdown of food to obtain energy are called catabolic reactions . <hl> <hl> Conversely , anabolic reactions use the energy produced by catabolic reactions to synthesize larger molecules from smaller ones , such as when the body forms proteins by stringing together amino acids . <hl> Both sets of reactions are critical to maintaining life .\",\n \"hl_sentences\": \"They take the form of either complex carbohydrates , polysaccharides like starch and glycogen , or simple sugars ( monosaccharides ) like glucose and fructose . Sugar catabolism breaks polysaccharides down into their individual monosaccharides . The reactions governing the breakdown of food to obtain energy are called catabolic reactions . Conversely , anabolic reactions use the energy produced by catabolic reactions to synthesize larger molecules from smaller ones , such as when the body forms proteins by stringing together amino acids .\",\n \"question\": {\n \"cloze_format\": \"The reaction in which a monosaccharide is formed from a polysaccharide is called a(n) ___.\",\n \"normal_format\": \"A monosaccharide is formed from a polysaccharide in what kind of reaction?\",\n \"question_choices\": [\n \"oxidation–reduction reaction\",\n \"anabolic reaction\",\n \"catabolic reaction\",\n \"biosynthetic reaction\"\n ],\n \"question_id\": \"fs-id1983978\",\n \"question_text\": \"A monosaccharide is formed from a polysaccharide in what kind of reaction?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"reduced\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Oxidation-reduction reactions are catalyzed by enzymes that trigger the removal of hydrogen atoms . Coenzymes work with enzymes and accept hydrogen atoms . <hl> The two most common coenzymes of oxidation-reduction reactions are nicotinamide adenine dinucleotide ( NAD ) and flavin adenine dinucleotide ( FAD ) . <hl> <hl> Their respective reduced coenzymes are NADH and FADH 2 , which are energy-containing molecules used to transfer energy during the creation of ATP . <hl> 24.2 Carbohydrate Metabolism Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"The two most common coenzymes of oxidation-reduction reactions are nicotinamide adenine dinucleotide ( NAD ) and flavin adenine dinucleotide ( FAD ) . Their respective reduced coenzymes are NADH and FADH 2 , which are energy-containing molecules used to transfer energy during the creation of ATP .\",\n \"question\": {\n \"cloze_format\": \"When NAD becomes NADH, the coenzyme has been ________.\",\n \"normal_format\": \"When NAD becomes NADH, the coenzyme has been what?\",\n \"question_choices\": [\n \"reduced\",\n \"oxidized\",\n \"metabolized\",\n \"hydrolyzed\"\n ],\n \"question_id\": \"fs-id2601735\",\n \"question_text\": \"When NAD becomes NADH, the coenzyme has been ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"removing a phosphate group from ATP\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Structurally , ATP molecules consist of an adenine , a ribose , and three phosphate groups ( Figure 24.2 ) . <hl> The chemical bond between the second and third phosphate groups , termed a high-energy bond , represents the greatest source of energy in a cell . <hl> <hl> It is the first bond that catabolic enzymes break when cells require energy to do work . <hl> The products of this reaction are a molecule of adenosine diphosphate ( ADP ) and a lone phosphate group ( P i ) . ATP , ADP , and P i are constantly being cycled through reactions that build ATP and store energy , and reactions that break down ATP and release energy .\",\n \"hl_sentences\": \"The chemical bond between the second and third phosphate groups , termed a high-energy bond , represents the greatest source of energy in a cell . It is the first bond that catabolic enzymes break when cells require energy to do work .\",\n \"question\": {\n \"cloze_format\": \"Anabolic reactions use energy by ________.\",\n \"normal_format\": \"What do anabolic reactions use energy by?\",\n \"question_choices\": [\n \"turning ADP into ATP\",\n \"removing a phosphate group from ATP\",\n \"producing heat\",\n \"breaking down molecules into smaller parts\"\n ],\n \"question_id\": \"fs-id1374818\",\n \"question_text\": \"Anabolic reactions use energy by ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"pyruvate, oxygen, lactate\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> Glycolysis begins with the phosphorylation of glucose by hexokinase to form glucose - 6 - phosphate . <hl> This step uses one ATP , which is the donor of the phosphate group . Under the action of phosphofructokinase , glucose - 6 - phosphate is converted into fructose - 6 - phosphate . At this point , a second ATP donates its phosphate group , forming fructose -1,6- bisphosphate . This six-carbon sugar is split to form two phosphorylated three-carbon molecules , glyceraldehyde - 3 - phosphate and dihydroxyacetone phosphate , which are both converted into glyceraldehyde - 3 - phosphate . The glyceraldehyde - 3 - phosphate is further phosphorylated with groups donated by dihydrogen phosphate present in the cell to form the three-carbon molecule 1,3- bisphosphoglycerate . The energy of this reaction comes from the oxidation of ( removal of electrons from ) glyceraldehyde - 3 - phosphate . <hl> In a series of reactions leading to pyruvate , the two phosphate groups are then transferred to two ADPs to form two ATPs . <hl> <hl> Thus , glycolysis uses two ATPs but generates four ATPs , yielding a net gain of two ATPs and two molecules of pyruvate . <hl> <hl> In the presence of oxygen , pyruvate continues on to the Krebs cycle ( also called the citric acid cycle or tricarboxylic acid cycle ( TCA ) , where additional energy is extracted and passed on . <hl>\",\n \"hl_sentences\": \"Glycolysis begins with the phosphorylation of glucose by hexokinase to form glucose - 6 - phosphate . In a series of reactions leading to pyruvate , the two phosphate groups are then transferred to two ADPs to form two ATPs . Thus , glycolysis uses two ATPs but generates four ATPs , yielding a net gain of two ATPs and two molecules of pyruvate . In the presence of oxygen , pyruvate continues on to the Krebs cycle ( also called the citric acid cycle or tricarboxylic acid cycle ( TCA ) , where additional energy is extracted and passed on .\",\n \"question\": {\n \"cloze_format\": \"Glycolysis results in the production of two ________ molecules from a single molecule of glucose. In the absence of ________, the end product of glycolysis is ________.\",\n \"normal_format\": \"Glycolysis results in the production of which two molecules from a single molecule of glucose? In which absence, what is the end product of glycolysis?\",\n \"question_choices\": [\n \"acetyl CoA, pyruvate, lactate\",\n \"ATP, carbon, pyruvate\",\n \"pyruvate, oxygen, lactate\",\n \"pyruvate, carbon, acetyl CoA\"\n ],\n \"question_id\": \"fs-id2511765\",\n \"question_text\": \"Glycolysis results in the production of two ________ molecules from a single molecule of glucose. In the absence of ________, the end product of glycolysis is ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"acetyl CoA; FADH2; NADH\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> To start the Krebs cycle , citrate synthase combines acetyl CoA and oxaloacetate to form a six-carbon citrate molecule ; CoA is subsequently released and can combine with another pyruvate molecule to begin the cycle again . <hl> The aconitase enzyme converts citrate into isocitrate . In two successive steps of oxidative decarboxylation , two molecules of CO 2 and two NADH molecules are produced when isocitrate dehydrogenase converts isocitrate into the five-carbon α-ketoglutarate , which is then catalyzed and converted into the four-carbon succinyl CoA by α-ketoglutarate dehydrogenase . The enzyme succinyl CoA dehydrogenase then converts succinyl CoA into succinate and forms the high-energy molecule GTP , which transfers its energy to ADP to produce ATP . Succinate dehydrogenase then converts succinate into fumarate , forming a molecule of FADH 2 . Fumarase then converts fumarate into malate , which malate dehydrogenase then converts back into oxaloacetate while reducing NAD + to NADH . Oxaloacetate is then ready to combine with the next acetyl CoA to start the Krebs cycle again ( see Figure 24.7 ) . <hl> For each turn of the cycle , three NADH , one ATP ( through GTP ) , and one FADH 2 are created . <hl> Each carbon of pyruvate is converted into CO 2 , which is released as a byproduct of oxidative ( aerobic ) respiration .\",\n \"hl_sentences\": \"To start the Krebs cycle , citrate synthase combines acetyl CoA and oxaloacetate to form a six-carbon citrate molecule ; CoA is subsequently released and can combine with another pyruvate molecule to begin the cycle again . For each turn of the cycle , three NADH , one ATP ( through GTP ) , and one FADH 2 are created .\",\n \"question\": {\n \"cloze_format\": \"The Krebs cycle converts ________ through a cycle of reactions. In the process, ATP, ________, and ________ are produced.\",\n \"normal_format\": \"What Kerbs cycle converts through a cycle of reactions?\",\n \"question_choices\": [\n \"acetyl CoA; FAD, NAD\",\n \"acetyl CoA; FADH2; NADH\",\n \"pyruvate; NAD; FADH2\",\n \"pyruvate; oxygen; oxaloacetate\"\n ],\n \"question_id\": \"fs-id2889034\",\n \"question_text\": \"The Krebs cycle converts ________ through a cycle of reactions. In the process, ATP, ________, and ________ are produced.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"all of the above\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> Fats ( or triglycerides ) within the body are ingested as food or synthesized by adipocytes or hepatocytes from carbohydrate precursors ( Figure 24.11 ) . <hl> <hl> Lipid metabolism entails the oxidation of fatty acids to either generate energy or synthesize new lipids from smaller constituent molecules . <hl> <hl> Lipid metabolism is associated with carbohydrate metabolism , as products of glucose ( such as acetyl CoA ) can be converted into lipids . <hl>\",\n \"hl_sentences\": \"Fats ( or triglycerides ) within the body are ingested as food or synthesized by adipocytes or hepatocytes from carbohydrate precursors ( Figure 24.11 ) . Lipid metabolism entails the oxidation of fatty acids to either generate energy or synthesize new lipids from smaller constituent molecules . Lipid metabolism is associated with carbohydrate metabolism , as products of glucose ( such as acetyl CoA ) can be converted into lipids .\",\n \"question\": {\n \"cloze_format\": \"Lipids in the diet can be ________.\",\n \"normal_format\": \"What can lipids in the diet be?\",\n \"question_choices\": [\n \"broken down into energy for the body\",\n \"stored as triglycerides for later use\",\n \"converted into acetyl CoA\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-id1548558\",\n \"question_text\": \"Lipids in the diet can be ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"bile salts\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Together , the pancreatic lipases and bile salts break down triglycerides into free fatty acids . <hl> <hl> These fatty acids can be transported across the intestinal membrane . <hl> However , once they cross the membrane , they are recombined to again form triglyceride molecules . Within the intestinal cells , these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ) . The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems . Chylomicrons leave the enterocytes by exocytosis and enter the lymphatic system via lacteals in the villi of the intestine . From the lymphatic system , the chylomicrons are transported to the circulatory system . Once in the circulation , they can either go to the liver or be stored in fat cells ( adipocytes ) that comprise adipose ( fat ) tissue found throughout the body . Lipid metabolism begins in the intestine where ingested triglycerides are broken down into smaller chain fatty acids and subsequently into monoglyceride molecules ( see Figure 24.11 b ) by pancreatic lipases , enzymes that break down fats after they are emulsified by bile salts . When food reaches the small intestine in the form of chyme , a digestive hormone called cholecystokinin ( CCK ) is released by intestinal cells in the intestinal mucosa . <hl> CCK stimulates the release of pancreatic lipase from the pancreas and stimulates the contraction of the gallbladder to release stored bile salts into the intestine . <hl> CCK also travels to the brain , where it can act as a hunger suppressant .\",\n \"hl_sentences\": \"Together , the pancreatic lipases and bile salts break down triglycerides into free fatty acids . These fatty acids can be transported across the intestinal membrane . CCK stimulates the release of pancreatic lipase from the pancreas and stimulates the contraction of the gallbladder to release stored bile salts into the intestine .\",\n \"question\": {\n \"cloze_format\": \"The gallbladder provides ________ that aid(s) in transport of lipids across the intestinal membrane.\",\n \"normal_format\": \"What does the gallbladder provide that aid(s) in transport of lipids across the intestinal membrane?\",\n \"question_choices\": [\n \"lipases\",\n \"cholesterol\",\n \"proteins\",\n \"bile salts\"\n ],\n \"question_id\": \"fs-id918427\",\n \"question_text\": \"The gallbladder provides ________ that aid(s) in transport of lipids across the intestinal membrane.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"they cannot move easily in the blood stream because they are fat based, while the blood is water based\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"Together , the pancreatic lipases and bile salts break down triglycerides into free fatty acids . These fatty acids can be transported across the intestinal membrane . However , once they cross the membrane , they are recombined to again form triglyceride molecules . <hl> Within the intestinal cells , these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ) . <hl> <hl> The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems . <hl> Chylomicrons leave the enterocytes by exocytosis and enter the lymphatic system via lacteals in the villi of the intestine . From the lymphatic system , the chylomicrons are transported to the circulatory system . Once in the circulation , they can either go to the liver or be stored in fat cells ( adipocytes ) that comprise adipose ( fat ) tissue found throughout the body .\",\n \"hl_sentences\": \"Within the intestinal cells , these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ) . The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems .\",\n \"question\": {\n \"cloze_format\": \"Triglycerides are transported by chylomicrons because ________.\",\n \"normal_format\": \"Why are triglycerides transported by chylomicrons?\",\n \"question_choices\": [\n \"they cannot move easily in the blood stream because they are fat based, while the blood is water based\",\n \"they are too small to move by themselves\",\n \"the chylomicrons contain enzymes they need for anabolism\",\n \"they cannot fit across the intestinal membrane\"\n ],\n \"question_id\": \"fs-id1468981\",\n \"question_text\": \"Triglycerides are transported by chylomicrons because ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"acetyl CoA\"\n },\n \"bloom\": null,\n \"hl_context\": \"The breakdown of fatty acids , called fatty acid oxidation or beta ( β ) - oxidation , begins in the cytoplasm , where fatty acids are converted into fatty acyl CoA molecules . This fatty acyl CoA combines with carnitine to create a fatty acyl carnitine molecule , which helps to transport the fatty acid across the mitochondrial membrane . Once inside the mitochondrial matrix , the fatty acyl carnitine molecule is converted back into fatty acyl CoA and then into acetyl CoA ( Figure 24.13 ) . <hl> The newly formed acetyl CoA enters the Krebs cycle and is used to produce ATP in the same way as acetyl CoA derived from pyruvate . <hl> The three-carbon pyruvate molecule generated during glycolysis moves from the cytoplasm into the mitochondrial matrix , where it is converted by the enzyme pyruvate dehydrogenase into a two-carbon acetyl coenzyme A ( acetyl CoA ) molecule . This reaction is an oxidative decarboxylation reaction . It converts the three-carbon pyruvate into a two-carbon acetyl CoA molecule , releasing carbon dioxide and transferring two electrons that combine with NAD + to form NADH . <hl> Acetyl CoA enters the Krebs cycle by combining with a four-carbon molecule , oxaloacetate , to form the six-carbon molecule citrate , or citric acid , at the same time releasing the coenzyme A molecule . <hl>\",\n \"hl_sentences\": \"The newly formed acetyl CoA enters the Krebs cycle and is used to produce ATP in the same way as acetyl CoA derived from pyruvate . Acetyl CoA enters the Krebs cycle by combining with a four-carbon molecule , oxaloacetate , to form the six-carbon molecule citrate , or citric acid , at the same time releasing the coenzyme A molecule .\",\n \"question\": {\n \"cloze_format\": \"The molecules that can enter the Krebs cycle are ___.\",\n \"normal_format\": \"Which molecules can enter the Krebs cycle?\",\n \"question_choices\": [\n \"chylomicrons\",\n \"acetyl CoA\",\n \"monoglycerides\",\n \"ketone bodies\"\n ],\n \"question_id\": \"fs-id2158787\",\n \"question_text\": \"Which molecules can enter the Krebs cycle?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"polysaccharides\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> When glucose levels are plentiful , the excess acetyl CoA generated by glycolysis can be converted into fatty acids , triglycerides , cholesterol , steroids , and bile salts . <hl> This process , called lipogenesis , creates lipids ( fat ) from the acetyl CoA and takes place in the cytoplasm of adipocytes ( fat cells ) and hepatocytes ( liver cells ) . When you eat more glucose or carbohydrates than your body needs , your system uses acetyl CoA to turn the excess into fat . Although there are several metabolic sources of acetyl CoA , it is most commonly derived from glycolysis . Acetyl CoA availability is significant , because it initiates lipogenesis . Lipogenesis begins with acetyl CoA and advances by the subsequent addition of two carbon atoms from another acetyl CoA ; this process is repeated until fatty acids are the appropriate length . Because this is a bond-creating anabolic process , ATP is consumed . However , the creation of triglycerides and lipids is an efficient way of storing the energy available in carbohydrates . Triglycerides and lipids , high-energy molecules , are stored in adipose tissue until they are needed . <hl> If excessive acetyl CoA is created from the oxidation of fatty acids and the Krebs cycle is overloaded and cannot handle it , the acetyl CoA is diverted to create ketone bodies . <hl> These ketone bodies can serve as a fuel source if glucose levels are too low in the body . Ketones serve as fuel in times of prolonged starvation or when patients suffer from uncontrolled diabetes and cannot utilize most of the circulating glucose . In both cases , fat stores are liberated to generate energy through the Krebs cycle and will generate ketone bodies when too much acetyl CoA accumulates .\",\n \"hl_sentences\": \"When glucose levels are plentiful , the excess acetyl CoA generated by glycolysis can be converted into fatty acids , triglycerides , cholesterol , steroids , and bile salts . If excessive acetyl CoA is created from the oxidation of fatty acids and the Krebs cycle is overloaded and cannot handle it , the acetyl CoA is diverted to create ketone bodies .\",\n \"question\": {\n \"cloze_format\": \"Acetyl CoA can be converted to all of the following except ________.\",\n \"normal_format\": \"Acetyl CoA cannot be converted to which of the following?\",\n \"question_choices\": [\n \"ketone bodies\",\n \"fatty acids\",\n \"polysaccharides\",\n \"triglycerides\"\n ],\n \"question_id\": \"fs-id1297521\",\n \"question_text\": \"Acetyl CoA can be converted to all of the following except ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"stomach; pepsin; HCl; amino acids\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> The digestion of proteins begins in the stomach . <hl> <hl> When protein-rich foods enter the stomach , they are greeted by a mixture of the enzyme pepsin and hydrochloric acid ( HCl ; 0.5 percent ) . <hl> The latter produces an environmental pH of 1.5 – 3.5 that denatures proteins within food . <hl> Pepsin cuts proteins into smaller polypeptides and their constituent amino acids . <hl> When the food-gastric juice mixture ( chyme ) enters the small intestine , the pancreas releases sodium bicarbonate to neutralize the HCl . This helps to protect the lining of the intestine . The small intestine also releases digestive hormones , including secretin and CCK , which stimulate digestive processes to break down the proteins further . Secretin also stimulates the pancreas to release sodium bicarbonate . The pancreas releases most of the digestive enzymes , including the proteases trypsin , chymotrypsin , and elastase , which aid protein digestion . Together , all of these enzymes break complex proteins into smaller individual amino acids ( Figure 24.17 ) , which are then transported across the intestinal mucosa to be used to create new proteins , or to be converted into fats or acetyl CoA and used in the Krebs cycle .\",\n \"hl_sentences\": \"The digestion of proteins begins in the stomach . When protein-rich foods enter the stomach , they are greeted by a mixture of the enzyme pepsin and hydrochloric acid ( HCl ; 0.5 percent ) . Pepsin cuts proteins into smaller polypeptides and their constituent amino acids .\",\n \"question\": {\n \"cloze_format\": \"Digestion of proteins begins in the ________ where ________ and ________ mix with food to break down protein into ________.\",\n \"normal_format\": \"Where does digestion of proteins begin? What mix with food to break down proteins? What do proteins break down into?\",\n \"question_choices\": [\n \"stomach; amylase; HCl; amino acids\",\n \"mouth; pepsin; HCl; fatty acids\",\n \"stomach; lipase; HCl; amino acids\",\n \"stomach; pepsin; HCl; amino acids\"\n ],\n \"question_id\": \"fs-id2041938\",\n \"question_text\": \"Digestion of proteins begins in the ________ where ________ and ________ mix with food to break down protein into ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"build new proteins\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> Freely available amino acids are used to create proteins . <hl> If amino acids exist in excess , the body has no capacity or mechanism for their storage ; thus , they are converted into glucose or ketones , or they are decomposed . Amino acid decomposition results in hydrocarbons and nitrogenous waste . However , high concentrations of nitrogenous byproducts are toxic . The urea cycle processes nitrogen and facilitates its excretion from the body . Much of the body is made of protein , and these proteins take on a myriad of forms . They represent cell signaling receptors , signaling molecules , structural members , enzymes , intracellular trafficking components , extracellular matrix scaffolds , ion pumps , ion channels , oxygen and CO 2 transporters ( hemoglobin ) . That is not even the complete list ! There is protein in bones ( collagen ) , muscles , and tendons ; the hemoglobin that transports oxygen ; and enzymes that catalyze all biochemical reactions . Protein is also used for growth and repair . Amid all these necessary functions , proteins also hold the potential to serve as a metabolic fuel source . Proteins are not stored for later use , so excess proteins must be converted into glucose or triglycerides , and used to supply energy or build energy reserves . <hl> Although the body can synthesize proteins from amino acids , food is an important source of those amino acids , especially because humans cannot synthesize all of the 20 amino acids used to build proteins . <hl> Proteins , which are polymers , can be broken down into their monomers , individual amino acids . <hl> Amino acids can be used as building blocks of new proteins or broken down further for the production of ATP . <hl> When one is chronically starving , this use of amino acids for energy production can lead to a wasting away of the body , as more and more proteins are broken down .\",\n \"hl_sentences\": \"Freely available amino acids are used to create proteins . Although the body can synthesize proteins from amino acids , food is an important source of those amino acids , especially because humans cannot synthesize all of the 20 amino acids used to build proteins . Amino acids can be used as building blocks of new proteins or broken down further for the production of ATP .\",\n \"question\": {\n \"cloze_format\": \"Amino acids are needed to ________.\",\n \"normal_format\": \"Why are amino acids needed?\",\n \"question_choices\": [\n \"build new proteins\",\n \"serve as fat stores\",\n \"supply energy for the cell\",\n \"create red blood cells\"\n ],\n \"question_id\": \"fs-id2058342\",\n \"question_text\": \"Amino acids are needed to ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"converted to glucose or ketones\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Freely available amino acids are used to create proteins . <hl> <hl> If amino acids exist in excess , the body has no capacity or mechanism for their storage ; thus , they are converted into glucose or ketones , or they are decomposed . <hl> Amino acid decomposition results in hydrocarbons and nitrogenous waste . However , high concentrations of nitrogenous byproducts are toxic . The urea cycle processes nitrogen and facilitates its excretion from the body .\",\n \"hl_sentences\": \"Freely available amino acids are used to create proteins . If amino acids exist in excess , the body has no capacity or mechanism for their storage ; thus , they are converted into glucose or ketones , or they are decomposed .\",\n \"question\": {\n \"cloze_format\": \"If an amino acid is not used to create new proteins, it can be ________.\",\n \"normal_format\": \"If an amino acid is not used to create new proteins, what can it be?\",\n \"question_choices\": [\n \"converted to acetyl CoA\",\n \"converted to glucose or ketones\",\n \"converted to nitrogen\",\n \"stored to be used later\"\n ],\n \"question_id\": \"fs-id1863134\",\n \"question_text\": \"If an amino acid is not used to create new proteins, it can be ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"high; high; are low\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The absorptive state , or the fed state , occurs after a meal when your body is digesting the food and absorbing the nutrients ( anabolism exceeds catabolism ) . <hl> Digestion begins the moment you put food into your mouth , as the food is broken down into its constituent parts to be absorbed through the intestine . The digestion of carbohydrates begins in the mouth , whereas the digestion of proteins and fats begins in the stomach and small intestine . The constituent parts of these carbohydrates , fats , and proteins are transported across the intestinal wall and enter the bloodstream ( sugars and amino acids ) or the lymphatic system ( fats ) . From the intestines , these systems transport them to the liver , adipose tissue , or muscle cells that will process and use , or store , the energy . Depending on the amounts and types of nutrients ingested , the absorptive state can linger for up to 4 hours . <hl> The ingestion of food and the rise of glucose concentrations in the bloodstream stimulate pancreatic beta cells to release insulin into the bloodstream , where it initiates the absorption of blood glucose by liver hepatocytes , and by adipose and muscle cells . <hl> <hl> Once inside these cells , glucose is immediately converted into glucose - 6 - phosphate . <hl> By doing this , a concentration gradient is established where glucose levels are higher in the blood than in the cells . This allows for glucose to continue moving from the blood to the cells where it is needed . Insulin also stimulates the storage of glucose as glycogen in the liver and muscle cells where it can be used for later energy needs of the body . Insulin also promotes the synthesis of protein in muscle . As you will see , muscle protein can be catabolized and used as fuel in times of starvation .\",\n \"hl_sentences\": \"The absorptive state , or the fed state , occurs after a meal when your body is digesting the food and absorbing the nutrients ( anabolism exceeds catabolism ) . The ingestion of food and the rise of glucose concentrations in the bloodstream stimulate pancreatic beta cells to release insulin into the bloodstream , where it initiates the absorption of blood glucose by liver hepatocytes , and by adipose and muscle cells . Once inside these cells , glucose is immediately converted into glucose - 6 - phosphate .\",\n \"question\": {\n \"cloze_format\": \"During the absorptive state, glucose levels are ________, insulin levels are ________, and glucagon levels ________.\",\n \"normal_format\": \"What are the glucose, insulin, and glucagon levels during the absorptive state, respectively?\",\n \"question_choices\": [\n \"high; low; stay the same\",\n \"low; low; stay the same\",\n \"high; high; are high\",\n \"high; high; are low\"\n ],\n \"question_id\": \"fs-id1365095\",\n \"question_text\": \"During the absorptive state, glucose levels are ________, insulin levels are ________, and glucagon levels ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"glycogen; liver\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"<hl> The postabsorptive state , or the fasting state , occurs when the food has been digested , absorbed , and stored . <hl> You commonly fast overnight , but skipping meals during the day puts your body in the postabsorptive state as well . <hl> During this state , the body must rely initially on stored glycogen . <hl> Glucose levels in the blood begin to drop as it is absorbed and used by the cells . In response to the decrease in glucose , insulin levels also drop . Glycogen and triglyceride storage slows . However , due to the demands of the tissues and organs , blood glucose levels must be maintained in the normal range of 80 – 120 mg / dL . In response to a drop in blood glucose concentration , the hormone glucagon is released from the alpha cells of the pancreas . <hl> Glucagon acts upon the liver cells , where it inhibits the synthesis of glycogen and stimulates the breakdown of stored glycogen back into glucose . <hl> This glucose is released from the liver to be used by the peripheral tissues and the brain . As a result , blood glucose levels begin to rise . Gluconeogenesis will also begin in the liver to replace the glucose that has been used by the peripheral tissues .\",\n \"hl_sentences\": \"The postabsorptive state , or the fasting state , occurs when the food has been digested , absorbed , and stored . During this state , the body must rely initially on stored glycogen . Glucagon acts upon the liver cells , where it inhibits the synthesis of glycogen and stimulates the breakdown of stored glycogen back into glucose .\",\n \"question\": {\n \"cloze_format\": \"The postabsorptive state relies on stores of ________ in the ________.\",\n \"normal_format\": \"The postabsorptive state relies on stores of what? in where?\",\n \"question_choices\": [\n \"insulin; pancreas\",\n \"glucagon; pancreas\",\n \"glycogen; liver\",\n \"glucose; liver\"\n ],\n \"question_id\": \"fs-id1496229\",\n \"question_text\": \"The postabsorptive state relies on stores of ________ in the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"hypothalamus; 97.7–99.5 °F\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body ’ s core temperature ( Figure 24.23 ) . <hl> If the temperature is too high , the hypothalamus can initiate several processes to lower it . These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface . Conversely , if the temperature falls below the set core temperature , the hypothalamus can initiate shivering to generate heat . The body uses more energy and generates more heat . In addition , thyroid hormone will stimulate more energy use and heat production by cells throughout the body . An environment is said to be thermoneutral when the body does not expend or release energy to maintain its core temperature . For a naked human , this is an ambient air temperature of around 84 ° F . If the temperature is higher , for example , when wearing clothes , the body compensates with cooling mechanisms . The body loses heat through the mechanisms of heat exchange . The body tightly regulates the body temperature through a process called thermoregulation , in which the body can maintain its temperature within certain boundaries , even when the surrounding temperature is very different . <hl> The core temperature of the body remains steady at around 36.5 – 37.5 ° C ( or 97.7 – 99.5 ° F ) . <hl> In the process of ATP production by cells throughout the body , approximately 60 percent of the energy produced is in the form of heat used to maintain body temperature . Thermoregulation is an example of negative feedback .\",\n \"hl_sentences\": \"The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body ’ s core temperature ( Figure 24.23 ) . The core temperature of the body remains steady at around 36.5 – 37.5 ° C ( or 97.7 – 99.5 ° F ) .\",\n \"question\": {\n \"cloze_format\": \"The body’s temperature is controlled by the ________. This temperature is always kept between ________.\",\n \"normal_format\": \"What controls the body’s temperature? What is this temperature always kept between?\",\n \"question_choices\": [\n \"pituitary; 36.5–37.5 °C\",\n \"hypothalamus; 97.7–99.5 °F\",\n \"hypothalamus; 36.5–37.5 °F\",\n \"pituitary; 97.7–99.5 °F\"\n ],\n \"question_id\": \"fs-id1720962\",\n \"question_text\": \"The body’s temperature is controlled by the ________. This temperature is always kept between ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"all of the above\"\n },\n \"bloom\": null,\n \"hl_context\": \"The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body ’ s core temperature ( Figure 24.23 ) . If the temperature is too high , the hypothalamus can initiate several processes to lower it . <hl> These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface . <hl> <hl> Conversely , if the temperature falls below the set core temperature , the hypothalamus can initiate shivering to generate heat . <hl> The body uses more energy and generates more heat . In addition , thyroid hormone will stimulate more energy use and heat production by cells throughout the body . An environment is said to be thermoneutral when the body does not expend or release energy to maintain its core temperature . For a naked human , this is an ambient air temperature of around 84 ° F . If the temperature is higher , for example , when wearing clothes , the body compensates with cooling mechanisms . The body loses heat through the mechanisms of heat exchange .\",\n \"hl_sentences\": \"These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface . Conversely , if the temperature falls below the set core temperature , the hypothalamus can initiate shivering to generate heat .\",\n \"question\": {\n \"cloze_format\": \"Fever increases the body temperature and can induce chills to help cool the temperature back down. The other mechanism that is in place to regulate the body temperature is ___.\",\n \"normal_format\": \"Fever increases the body temperature and can induce chills to help cool the temperature back down. What other mechanisms are in place to regulate the body temperature?\",\n \"question_choices\": [\n \"shivering\",\n \"sweating\",\n \"erection of the hairs on the arms and legs\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-id2105111\",\n \"question_text\": \"Fever increases the body temperature and can induce chills to help cool the temperature back down. What other mechanisms are in place to regulate the body temperature?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"conduction\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"<hl> Conduction is the transfer of heat by two objects that are in direct contact with one another . <hl> It occurs when the skin comes in contact with a cold or warm object . For example , when holding a glass of ice water , the heat from your skin will warm the glass and in turn melt the ice . Alternatively , on a cold day , you might warm up by wrapping your cold hands around a hot mug of coffee . Only about 3 percent of the body ’ s heat is lost through conduction .\",\n \"hl_sentences\": \"Conduction is the transfer of heat by two objects that are in direct contact with one another .\",\n \"question\": {\n \"cloze_format\": \"The heat you feel on your chair when you stand up was transferred from your skin via ________.\",\n \"normal_format\": \"The heat you feel on your chair when you stand up was transferred from your skin via what?\",\n \"question_choices\": [\n \"conduction\",\n \"convection\",\n \"radiation\",\n \"evaporation\"\n ],\n \"question_id\": \"fs-id2161602\",\n \"question_text\": \"The heat you feel on your chair when you stand up was transferred from your skin via ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"radiation\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"Radiation is the transfer of heat via infrared waves . This occurs between any two objects when their temperatures differ . A radiator can warm a room via radiant heat . On a sunny day , the radiation from the sun warms the skin . <hl> The same principle works from the body to the environment . <hl> About 60 percent of the heat lost by the body is lost through radiation .\",\n \"hl_sentences\": \"The same principle works from the body to the environment .\",\n \"question\": {\n \"cloze_format\": \"A crowded room warms up through the mechanism of ________.\",\n \"normal_format\": \"A crowded room warms up through which mechanism?\",\n \"question_choices\": [\n \"conduction\",\n \"convection\",\n \"radiation\",\n \"evaporation\"\n ],\n \"question_id\": \"fs-id1620590\",\n \"question_text\": \"A crowded room warms up through the mechanism of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"phosphorous\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> The most common minerals in the body are calcium and phosphorous , both of which are stored in the skeleton and necessary for the hardening of bones . <hl> Most minerals are ionized , and their ionic forms are used in physiological processes throughout the body . Sodium and chloride ions are electrolytes in the blood and extracellular tissues , and iron ions are critical to the formation of hemoglobin . There are additional trace minerals that are still important to the body ’ s functions , but their required quantities are much lower .\",\n \"hl_sentences\": \"The most common minerals in the body are calcium and phosphorous , both of which are stored in the skeleton and necessary for the hardening of bones .\",\n \"question\": {\n \"cloze_format\": \"___ is stored in the body.\",\n \"normal_format\": \"Which of the following is stored in the body?\",\n \"question_choices\": [\n \"thiamine\",\n \"phosphorous\",\n \"folic acid\",\n \"vitamin C\"\n ],\n \"question_id\": \"fs-id2773895\",\n \"question_text\": \"Which of the following is stored in the body?\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":24,"string":"24"},"chapter_text":{"kind":"string","value":" 24.1 Overview of Metabolic Reactions Learning Objectives By the end of this section, you will be able to: \n\n Describe the process by which polymers are broken down into monomers \n\n Describe the process by which monomers are combined into polymers \n\n Discuss the role of ATP in metabolism \n\n Explain oxidation-reduction reactions \n\n Describe the hormones that regulate anabolic and catabolic reactions \n\n Metabolic processes are constantly taking place in the body. Metabolism is the sum of all of the chemical reactions that are involved in catabolism and anabolism. The reactions governing the breakdown of food to obtain energy are called catabolic reactions. Conversely, anabolic reactions use the energy produced by catabolic reactions to synthesize larger molecules from smaller ones, such as when the body forms proteins by stringing together amino acids. Both sets of reactions are critical to maintaining life. \n\n Because catabolic reactions produce energy and anabolic reactions use energy, ideally, energy usage would balance the energy produced. If the net energy change is positive (catabolic reactions release more energy than the anabolic reactions use), then the body stores the excess energy by building fat molecules for long-term storage. On the other hand, if the net energy change is negative (catabolic reactions release less energy than anabolic reactions use), the body uses stored energy to compensate for the deficiency of energy released by catabolism. \n\n Catabolic Reactions \n\n Catabolic reactions break down large organic molecules into smaller molecules, releasing the energy contained in the chemical bonds. These energy releases (conversions) are not 100 percent efficient. The amount of energy released is less than the total amount contained in the molecule. Approximately 40 percent of energy yielded from catabolic reactions is directly transferred to the high-energy molecule adenosine triphosphate (ATP). ATP, the energy currency of cells, can be used immediately to power molecular machines that support cell, tissue, and organ function. This includes building new tissue and repairing damaged tissue. ATP can also be stored to fulfill future energy demands. The remaining 60 percent of the energy released from catabolic reactions is given off as heat, which tissues and body fluids absorb. \n\n Structurally, ATP molecules consist of an adenine, a ribose, and three phosphate groups ( Figure 24.2 ). The chemical bond between the second and third phosphate groups, termed a high-energy bond, represents the greatest source of energy in a cell. It is the first bond that catabolic enzymes break when cells require energy to do work. The products of this reaction are a molecule of adenosine diphosphate (ADP) and a lone phosphate group (P i ). ATP, ADP, and P i are constantly being cycled through reactions that build ATP and store energy, and reactions that break down ATP and release energy. \n\n The energy from ATP drives all bodily functions, such as contracting muscles, maintaining the electrical potential of nerve cells, and absorbing food in the gastrointestinal tract. The metabolic reactions that produce ATP come from various sources ( Figure 24.3 ). \n\n Of the four major macromolecular groups (carbohydrates, lipids, proteins, and nucleic acids) that are processed by digestion, carbohydrates are considered the most common source of energy to fuel the body. They take the form of either complex carbohydrates, polysaccharides like starch and glycogen, or simple sugars (monosaccharides) like glucose and fructose. Sugar catabolism breaks polysaccharides down into their individual monosaccharides. Among the monosaccharides, glucose is the most common fuel for ATP production in cells, and as such, there are a number of endocrine control mechanisms to regulate glucose concentration in the bloodstream. Excess glucose is either stored as an energy reserve in the liver and skeletal muscles as the complex polymer glycogen, or it is converted into fat (triglyceride) in adipose cells (adipocytes). \n\n Among the lipids (fats), triglycerides are most often used for energy via a metabolic process called β-oxidation. About one-half of excess fat is stored in adipocytes that accumulate in the subcutaneous tissue under the skin, whereas the rest is stored in adipocytes in other tissues and organs. \n\n Proteins, which are polymers, can be broken down into their monomers, individual amino acids. Amino acids can be used as building blocks of new proteins or broken down further for the production of ATP. When one is chronically starving, this use of amino acids for energy production can lead to a wasting away of the body, as more and more proteins are broken down. \n\n Nucleic acids are present in most of the foods you eat. During digestion, nucleic acids including DNA and various RNAs are broken down into their constituent nucleotides. These nucleotides are readily absorbed and transported throughout the body to be used by individual cells during nucleic acid metabolism. \n\n Anabolic Reactions \n\n In contrast to catabolic reactions, anabolic reactions involve the joining of smaller molecules into larger ones. Anabolic reactions combine monosaccharides to form polysaccharides, fatty acids to form triglycerides, amino acids to form proteins, and nucleotides to form nucleic acids. These processes require energy in the form of ATP molecules generated by catabolic reactions. Anabolic reactions, also called biosynthesis reactions , create new molecules that form new cells and tissues, and revitalize organs. \n\n Hormonal Regulation of Metabolism Catabolic and anabolic hormones in the body help regulate metabolic processes. Catabolic hormones stimulate the breakdown of molecules and the production of energy. These include cortisol, glucagon, adrenaline/epinephrine, and cytokines. All of these hormones are mobilized at specific times to meet the needs of the body. Anabolic hormones are required for the synthesis of molecules and include growth hormone, insulin-like growth factor, insulin, testosterone, and estrogen. Table 24.1 summarizes the function of each of the catabolic hormones and Table 24.2 summarizes the functions of the anabolic hormones. \n\n Catabolic Hormones \n\n Hormone \n\n Function \n\n Cortisol \n\n Released from the adrenal gland in response to stress; its main role is to increase blood glucose levels by gluconeogenesis (breaking down fats and proteins) \n\n Glucagon \n\n Released from alpha cells in the pancreas either when starving or when the body needs to generate additional energy; it stimulates the breakdown of glycogen in the liver to increase blood glucose levels; its effect is the opposite of insulin; glucagon and insulin are a part of a negative-feedback system that stabilizes blood glucose levels \n\n Adrenaline/epinephrine \n\n Released in response to the activation of the sympathetic nervous system; increases heart rate and heart contractility, constricts blood vessels, is a bronchodilator that opens (dilates) the bronchi of the lungs to increase air volume in the lungs, and stimulates gluconeogenesis \n\n Table 24.1 \n\n Anabolic Hormones \n\n Hormone \n\n Function \n\n Growth hormone (GH) \n\n Synthesized and released from the pituitary gland; stimulates the growth of cells, tissues, and bones \n\n Insulin-like growth factor (IGF) \n\n Stimulates the growth of muscle and bone while also inhibiting cell death (apoptosis) \n\n Insulin \n\n Produced by the beta cells of the pancreas; plays an essential role in carbohydrate and fat metabolism, controls blood glucose levels, and promotes the uptake of glucose into body cells; causes cells in muscle, adipose tissue, and liver to take up glucose from the blood and store it in the liver and muscle as glycogen; its effect is the opposite of glucagon; glucagon and insulin are a part of a negative-feedback system that stabilizes blood glucose levels \n\n Testosterone \n\n Produced by the testes in males and the ovaries in females; stimulates an increase in muscle mass and strength as well as the growth and strengthening of bone \n\n Estrogen \n\n Produced primarily by the ovaries, it is also produced by the liver and adrenal glands; its anabolic functions include increasing metabolism and fat deposition \n\n Table 24.2 \n\n Disorders of the... Metabolic Processes: Cushing Syndrome and Addison’s Disease \n\nAs might be expected for a fundamental physiological process like metabolism, errors or malfunctions in metabolic processing lead to a pathophysiology or—if uncorrected—a disease state. Metabolic diseases are most commonly the result of malfunctioning proteins or enzymes that are critical to one or more metabolic pathways. Protein or enzyme malfunction can be the consequence of a genetic alteration or mutation. However, normally functioning proteins and enzymes can also have deleterious effects if their availability is not appropriately matched with metabolic need. For example, excessive production of the hormone cortisol (see Table 24.1 ) gives rise to Cushing syndrome. Clinically, Cushing syndrome is characterized by rapid weight gain, especially in the trunk and face region, depression, and anxiety. It is worth mentioning that tumors of the pituitary that produce adrenocorticotropic hormone (ACTH), which subsequently stimulates the adrenal cortex to release excessive cortisol, produce similar effects. This indirect mechanism of cortisol overproduction is referred to as Cushing disease. \n\n Patients with Cushing syndrome can exhibit high blood glucose levels and are at an increased risk of becoming obese. They also show slow growth, accumulation of fat between the shoulders, weak muscles, bone pain (because cortisol causes proteins to be broken down to make glucose via gluconeogenesis), and fatigue. Other symptoms include excessive sweating (hyperhidrosis), capillary dilation, and thinning of the skin, which can lead to easy bruising. The treatments for Cushing syndrome are all focused on reducing excessive cortisol levels. Depending on the cause of the excess, treatment may be as simple as discontinuing the use of cortisol ointments. In cases of tumors, surgery is often used to remove the offending tumor. Where surgery is inappropriate, radiation therapy can be used to reduce the size of a tumor or ablate portions of the adrenal cortex. Finally, medications are available that can help to regulate the amounts of cortisol. \n\n Insufficient cortisol production is equally problematic. Adrenal insufficiency, or Addison’s disease, is characterized by the reduced production of cortisol from the adrenal gland. It can result from malfunction of the adrenal glands—they do not produce enough cortisol—or it can be a consequence of decreased ACTH availability from the pituitary. Patients with Addison’s disease may have low blood pressure, paleness, extreme weakness, fatigue, slow or sluggish movements, lightheadedness, and salt cravings due to the loss of sodium and high blood potassium levels (hyperkalemia). Victims also may suffer from loss of appetite, chronic diarrhea, vomiting, mouth lesions, and patchy skin color. Diagnosis typically involves blood tests and imaging tests of the adrenal and pituitary glands. Treatment involves cortisol replacement therapy, which usually must be continued for life. \n\n Oxidation-Reduction Reactions \n\n The chemical reactions underlying metabolism involve the transfer of electrons from one compound to another by processes catalyzed by enzymes. The electrons in these reactions commonly come from hydrogen atoms, which consist of an electron and a proton. A molecule gives up a hydrogen atom, in the form of a hydrogen ion (H + ) and an electron, breaking the molecule into smaller parts. The loss of an electron, or oxidation , releases a small amount of energy; both the electron and the energy are then passed to another molecule in the process of reduction , or the gaining of an electron. These two reactions always happen together in an oxidation-reduction reaction (also called a redox reaction)—when an electron is passed between molecules, the donor is oxidized and the recipient is reduced. Oxidation-reduction reactions often happen in a series, so that a molecule that is reduced is subsequently oxidized, passing on not only the electron it just received but also the energy it received. As the series of reactions progresses, energy accumulates that is used to combine P i and ADP to form ATP, the high-energy molecule that the body uses for fuel. \n\n Oxidation-reduction reactions are catalyzed by enzymes that trigger the removal of hydrogen atoms. Coenzymes work with enzymes and accept hydrogen atoms. The two most common coenzymes of oxidation-reduction reactions are nicotinamide adenine dinucleotide (NAD) and flavin adenine dinucleotide (FAD) . Their respective reduced coenzymes are NADH and FADH 2 , which are energy-containing molecules used to transfer energy during the creation of ATP. \n 24.2 Carbohydrate Metabolism Learning Objectives By the end of this section, you will be able to: \n\n Explain the processes of glycolysis \n\n Describe the pathway of a pyruvate molecule through the Krebs cycle \n\n Explain the transport of electrons through the electron transport chain \n\n Describe the process of ATP production through oxidative phosphorylation \n\n Summarize the process of gluconeogenesis \n\n Carbohydrates are organic molecules composed of carbon, hydrogen, and oxygen atoms. The family of carbohydrates includes both simple and complex sugars. Glucose and fructose are examples of simple sugars, and starch, glycogen, and cellulose are all examples of complex sugars. The complex sugars are also called polysaccharides and are made of multiple monosaccharide molecules. Polysaccharides serve as energy storage (e.g., starch and glycogen) and as structural components (e.g., chitin in insects and cellulose in plants). \n\n During digestion, carbohydrates are broken down into simple, soluble sugars that can be transported across the intestinal wall into the circulatory system to be transported throughout the body. Carbohydrate digestion begins in the mouth with the action of salivary amylase on starches and ends with monosaccharides being absorbed across the epithelium of the small intestine. Once the absorbed monosaccharides are transported to the tissues, the process of cellular respiration begins ( Figure 24.4 ). This section will focus first on glycolysis, a process where the monosaccharide glucose is oxidized, releasing the energy stored in its bonds to produce ATP. \n\n Glycolysis \n\n Glucose is the body’s most readily available source of energy. After digestive processes break polysaccharides down into monosaccharides, including glucose, the monosaccharides are transported across the wall of the small intestine and into the circulatory system, which transports them to the liver. In the liver, hepatocytes either pass the glucose on through the circulatory system or store excess glucose as glycogen. Cells in the body take up the circulating glucose in response to insulin and, through a series of reactions called glycolysis , transfer some of the energy in glucose to ADP to form ATP ( Figure 24.5 ). The last step in glycolysis produces the product pyruvate . \n\n Glycolysis begins with the phosphorylation of glucose by hexokinase to form glucose-6-phosphate. This step uses one ATP, which is the donor of the phosphate group. Under the action of phosphofructokinase, glucose-6-phosphate is converted into fructose-6-phosphate. At this point, a second ATP donates its phosphate group, forming fructose-1,6-bisphosphate. This six-carbon sugar is split to form two phosphorylated three-carbon molecules, glyceraldehyde-3-phosphate and dihydroxyacetone phosphate, which are both converted into glyceraldehyde-3-phosphate. The glyceraldehyde-3-phosphate is further phosphorylated with groups donated by dihydrogen phosphate present in the cell to form the three-carbon molecule 1,3-bisphosphoglycerate. The energy of this reaction comes from the oxidation of (removal of electrons from) glyceraldehyde-3-phosphate. In a series of reactions leading to pyruvate, the two phosphate groups are then transferred to two ADPs to form two ATPs. Thus, glycolysis uses two ATPs but generates four ATPs, yielding a net gain of two ATPs and two molecules of pyruvate. In the presence of oxygen, pyruvate continues on to the Krebs cycle (also called the citric acid cycle or tricarboxylic acid cycle (TCA) , where additional energy is extracted and passed on. \n\n Interactive Link \n\n Watch this video to learn about glycolysis. \n\n Glycolysis can be divided into two phases: energy consuming (also called chemical priming) and energy yielding. The first phase is the energy-consuming phase , so it requires two ATP molecules to start the reaction for each molecule of glucose. However, the end of the reaction produces four ATPs, resulting in a net gain of two ATP energy molecules. \n\n Glycolysis can be expressed as the following equation: \n\n Glucose + 2ATP + 2NAD \n\n + \n\n + 4ADP + 2P \n\n i \n\n → \n\n 2 Pyruvate + 4ATP + 2NADH + 2H \n\n + \n\n Glucose + 2ATP + 2NAD \n\n + \n\n + 4ADP + 2P \n\n i \n\n → \n\n 2 Pyruvate + 4ATP + 2NADH + 2H \n\n + \n\n MathType@MTEF@5@5@+=feaagyart1ev2aaatCvAUfeBSjuyZL2yd9gzLbvyNv2CaerbuLwBLnhiov2DGi1BTfMBaeXatLxBI9gBaerbd9wDYLwzYbItLDharqqtubsr4rNCHbGeaGqiVu0Je9sqqrpepC0xbbL8F4rqqrFfpeea0xe9Lq=Jc9vqaqpepm0xbba9pwe9Q8fs0=yqaqpepae9pg0FirpepeKkFr0xfr=xfr=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@6726@ \n\n This equation states that glucose, in combination with ATP (the energy source), NAD + (a coenzyme that serves as an electron acceptor), and inorganic phosphate, breaks down into two pyruvate molecules, generating four ATP molecules—for a net yield of two ATP—and two energy-containing NADH coenzymes. The NADH that is produced in this process will be used later to produce ATP in the mitochondria. Importantly, by the end of this process, one glucose molecule generates two pyruvate molecules, two high-energy ATP molecules, and two electron-carrying NADH molecules. \n\n The following discussions of glycolysis include the enzymes responsible for the reactions. When glucose enters a cell, the enzyme hexokinase (or glucokinase, in the liver) rapidly adds a phosphate to convert it into glucose-6-phosphate . A kinase is a type of enzyme that adds a phosphate molecule to a substrate (in this case, glucose, but it can be true of other molecules also). This conversion step requires one ATP and essentially traps the glucose in the cell, preventing it from passing back through the plasma membrane, thus allowing glycolysis to proceed. It also functions to maintain a concentration gradient with higher glucose levels in the blood than in the tissues. By establishing this concentration gradient, the glucose in the blood will be able to flow from an area of high concentration (the blood) into an area of low concentration (the tissues) to be either used or stored. Hexokinase is found in nearly every tissue in the body. Glucokinase , on the other hand, is expressed in tissues that are active when blood glucose levels are high, such as the liver. Hexokinase has a higher affinity for glucose than glucokinase and therefore is able to convert glucose at a faster rate than glucokinase. This is important when levels of glucose are very low in the body, as it allows glucose to travel preferentially to those tissues that require it more. \n\n In the next step of the first phase of glycolysis, the enzyme glucose-6-phosphate isomerase converts glucose-6-phosphate into fructose-6-phosphate. Like glucose, fructose is also a six carbon-containing sugar. The enzyme phosphofructokinase-1 then adds one more phosphate to convert fructose-6-phosphate into fructose-1-6-bisphosphate, another six-carbon sugar, using another ATP molecule. Aldolase then breaks down this fructose-1-6-bisphosphate into two three-carbon molecules, glyceraldehyde-3-phosphate and dihydroxyacetone phosphate. The triosephosphate isomerase enzyme then converts dihydroxyacetone phosphate into a second glyceraldehyde-3-phosphate molecule. Therefore, by the end of this chemical-priming or energy-consuming phase, one glucose molecule is broken down into two glyceraldehyde-3-phosphate molecules. \n\n The second phase of glycolysis, the energy-yielding phase , creates the energy that is the product of glycolysis. Glyceraldehyde-3-phosphate dehydrogenase converts each three-carbon glyceraldehyde-3-phosphate produced during the energy-consuming phase into 1,3-bisphosphoglycerate. This reaction releases an electron that is then picked up by NAD + to create an NADH molecule. NADH is a high-energy molecule, like ATP, but unlike ATP, it is not used as energy currency by the cell. Because there are two glyceraldehyde-3-phosphate molecules, two NADH molecules are synthesized during this step. Each 1,3-bisphosphoglycerate is subsequently dephosphorylated (i.e., a phosphate is removed) by phosphoglycerate kinase into 3-phosphoglycerate. Each phosphate released in this reaction can convert one molecule of ADP into one high-energy ATP molecule, resulting in a gain of two ATP molecules. \n\n The enzyme phosphoglycerate mutase then converts the 3-phosphoglycerate molecules into 2-phosphoglycerate. The enolase enzyme then acts upon the 2-phosphoglycerate molecules to convert them into phosphoenolpyruvate molecules. The last step of glycolysis involves the dephosphorylation of the two phosphoenolpyruvate molecules by pyruvate kinase to create two pyruvate molecules and two ATP molecules. In summary, one glucose molecule breaks down into two pyruvate molecules, and creates two net ATP molecules and two NADH molecules by glycolysis. Therefore, glycolysis generates energy for the cell and creates pyruvate molecules that can be processed further through the aerobic Krebs cycle (also called the citric acid cycle or tricarboxylic acid cycle); converted into lactic acid or alcohol (in yeast) by fermentation; or used later for the synthesis of glucose through gluconeogenesis. \n\n Anaerobic Respiration \n\n When oxygen is limited or absent, pyruvate enters an anaerobic pathway. In these reactions, pyruvate can be converted into lactic acid. In addition to generating an additional ATP, this pathway serves to keep the pyruvate concentration low so glycolysis continues, and it oxidizes NADH into the NAD + needed by glycolysis. In this reaction, lactic acid replaces oxygen as the final electron acceptor. Anaerobic respiration occurs in most cells of the body when oxygen is limited or mitochondria are absent or nonfunctional. For example, because erythrocytes (red blood cells) lack mitochondria, they must produce their ATP from anaerobic respiration. This is an effective pathway of ATP production for short periods of time, ranging from seconds to a few minutes. The lactic acid produced diffuses into the plasma and is carried to the liver, where it is converted back into pyruvate or glucose via the Cori cycle. Similarly, when a person exercises, muscles use ATP faster than oxygen can be delivered to them. They depend on glycolysis and lactic acid production for rapid ATP production. \n\n Aerobic Respiration \n\n In the presence of oxygen, pyruvate can enter the Krebs cycle where additional energy is extracted as electrons are transferred from the pyruvate to the receptors NAD + , GDP, and FAD, with carbon dioxide being a “waste product” ( Figure 24.6 ). The NADH and FADH 2 pass electrons on to the electron transport chain, which uses the transferred energy to produce ATP. As the terminal step in the electron transport chain, oxygen is the terminal electron acceptor and creates water inside the mitochondria. \n\n Krebs Cycle/Citric Acid Cycle/Tricarboxylic Acid Cycle \n\n The pyruvate molecules generated during glycolysis are transported across the mitochondrial membrane into the inner mitochondrial matrix, where they are metabolized by enzymes in a pathway called the Krebs cycle ( Figure 24.7 ). The Krebs cycle is also commonly called the citric acid cycle or the tricarboxylic acid (TCA) cycle. During the Krebs cycle, high-energy molecules, including ATP, NADH, and FADH 2 , are created. NADH and FADH 2 then pass electrons through the electron transport chain in the mitochondria to generate more ATP molecules. \n\n Interactive Link \n\n Watch this animation to observe the Krebs cycle. \n\n The three-carbon pyruvate molecule generated during glycolysis moves from the cytoplasm into the mitochondrial matrix, where it is converted by the enzyme pyruvate dehydrogenase into a two-carbon acetyl coenzyme A (acetyl CoA) molecule. This reaction is an oxidative decarboxylation reaction. It converts the three-carbon pyruvate into a two-carbon acetyl CoA molecule, releasing carbon dioxide and transferring two electrons that combine with NAD + to form NADH. Acetyl CoA enters the Krebs cycle by combining with a four-carbon molecule, oxaloacetate, to form the six-carbon molecule citrate, or citric acid, at the same time releasing the coenzyme A molecule. \n\n The six-carbon citrate molecule is systematically converted to a five-carbon molecule and then a four-carbon molecule, ending with oxaloacetate, the beginning of the cycle. Along the way, each citrate molecule will produce one ATP, one FADH 2 , and three NADH. The FADH 2 and NADH will enter the oxidative phosphorylation system located in the inner mitochondrial membrane. In addition, the Krebs cycle supplies the starting materials to process and break down proteins and fats. \n\n To start the Krebs cycle, citrate synthase combines acetyl CoA and oxaloacetate to form a six-carbon citrate molecule; CoA is subsequently released and can combine with another pyruvate molecule to begin the cycle again. The aconitase enzyme converts citrate into isocitrate. In two successive steps of oxidative decarboxylation, two molecules of CO 2 and two NADH molecules are produced when isocitrate dehydrogenase converts isocitrate into the five-carbon α-ketoglutarate, which is then catalyzed and converted into the four-carbon succinyl CoA by α-ketoglutarate dehydrogenase. The enzyme succinyl CoA dehydrogenase then converts succinyl CoA into succinate and forms the high-energy molecule GTP, which transfers its energy to ADP to produce ATP. Succinate dehydrogenase then converts succinate into fumarate, forming a molecule of FADH 2 . Fumarase then converts fumarate into malate, which malate dehydrogenase then converts back into oxaloacetate while reducing NAD + to NADH. Oxaloacetate is then ready to combine with the next acetyl CoA to start the Krebs cycle again (see Figure 24.7 ). For each turn of the cycle, three NADH, one ATP (through GTP), and one FADH 2 are created. Each carbon of pyruvate is converted into CO 2 , which is released as a byproduct of oxidative (aerobic) respiration. \n\n Oxidative Phosphorylation and the Electron Transport Chain \n\n The electron transport chain (ETC) uses the NADH and FADH 2 produced by the Krebs cycle to generate ATP. Electrons from NADH and FADH 2 are transferred through protein complexes embedded in the inner mitochondrial membrane by a series of enzymatic reactions. The electron transport chain consists of a series of four enzyme complexes (Complex I – Complex IV) and two coenzymes (ubiquinone and Cytochrome c), which act as electron carriers and proton pumps used to transfer H + ions into the space between the inner and outer mitochondrial membranes ( Figure 24.8 ). The ETC couples the transfer of electrons between a donor (like NADH) and an electron acceptor (like O 2 ) with the transfer of protons (H + ions) across the inner mitochondrial membrane, enabling the process of oxidative phosphorylation . In the presence of oxygen, energy is passed, stepwise, through the electron carriers to collect gradually the energy needed to attach a phosphate to ADP and produce ATP. The role of molecular oxygen, O 2 , is as the terminal electron acceptor for the ETC. This means that once the electrons have passed through the entire ETC, they must be passed to another, separate molecule. These electrons, O 2 , and H + ions from the matrix combine to form new water molecules. This is the basis for your need to breathe in oxygen. Without oxygen, electron flow through the ETC ceases. \n\n Interactive Link \n\n Watch this video to learn about the electron transport chain. \n\n The electrons released from NADH and FADH 2 are passed along the chain by each of the carriers, which are reduced when they receive the electron and oxidized when passing it on to the next carrier. Each of these reactions releases a small amount of energy, which is used to pump H + ions across the inner membrane. The accumulation of these protons in the space between the membranes creates a proton gradient with respect to the mitochondrial matrix. \n\n Also embedded in the inner mitochondrial membrane is an amazing protein pore complex called ATP synthase . Effectively, it is a turbine that is powered by the flow of H + ions across the inner membrane down a gradient and into the mitochondrial matrix. As the H + ions traverse the complex, the shaft of the complex rotates. This rotation enables other portions of ATP synthase to encourage ADP and P i to create ATP. In accounting for the total number of ATP produced per glucose molecule through aerobic respiration, it is important to remember the following points: \n\n A net of two ATP are produced through glycolysis (four produced and two consumed during the energy-consuming stage). However, these two ATP are used for transporting the NADH produced during glycolysis from the cytoplasm into the mitochondria. Therefore, the net production of ATP during glycolysis is zero. \n\n In all phases after glycolysis, the number of ATP, NADH, and FADH 2 produced must be multiplied by two to reflect how each glucose molecule produces two pyruvate molecules. \n\n In the ETC, about three ATP are produced for every oxidized NADH. However, only about two ATP are produced for every oxidized FADH 2 . The electrons from FADH 2 produce less ATP, because they start at a lower point in the ETC (Complex II) compared to the electrons from NADH (Complex I) (see Figure 24.8 ). \n\n Therefore, for every glucose molecule that enters aerobic respiration, a net total of 36 ATPs are produced ( Figure 24.9 ). \n\n Gluconeogenesis \n\n Gluconeogenesis is the synthesis of new glucose molecules from pyruvate, lactate, glycerol, or the amino acids alanine or glutamine. This process takes place primarily in the liver during periods of low glucose, that is, under conditions of fasting, starvation, and low carbohydrate diets. So, the question can be raised as to why the body would create something it has just spent a fair amount of effort to break down? Certain key organs, including the brain, can use only glucose as an energy source; therefore, it is essential that the body maintain a minimum blood glucose concentration. When the blood glucose concentration falls below that certain point, new glucose is synthesized by the liver to raise the blood concentration to normal. \n\n Gluconeogenesis is not simply the reverse of glycolysis. There are some important differences ( Figure 24.10 ). Pyruvate is a common starting material for gluconeogenesis. First, the pyruvate is converted into oxaloacetate. Oxaloacetate then serves as a substrate for the enzyme phosphoenolpyruvate carboxykinase (PEPCK), which transforms oxaloacetate into phosphoenolpyruvate (PEP). From this step, gluconeogenesis is nearly the reverse of glycolysis. PEP is converted back into 2-phosphoglycerate, which is converted into 3-phosphoglycerate. Then, 3-phosphoglycerate is converted into 1,3 bisphosphoglycerate and then into glyceraldehyde-3-phosphate. Two molecules of glyceraldehyde-3-phosphate then combine to form fructose-1-6-bisphosphate, which is converted into fructose 6-phosphate and then into glucose-6-phosphate. Finally, a series of reactions generates glucose itself. In gluconeogenesis (as compared to glycolysis), the enzyme hexokinase is replaced by glucose-6-phosphatase, and the enzyme phosphofructokinase-1 is replaced by fructose-1,6-bisphosphatase. This helps the cell to regulate glycolysis and gluconeogenesis independently of each other. \n\n As will be discussed as part of lipolysis, fats can be broken down into glycerol, which can be phosphorylated to form dihydroxyacetone phosphate or DHAP. DHAP can either enter the glycolytic pathway or be used by the liver as a substrate for gluconeogenesis. \n\n Aging and the... Body’s Metabolic Rate \n\nThe human body’s metabolic rate decreases nearly 2 percent per decade after age 30. Changes in body composition, including reduced lean muscle mass, are mostly responsible for this decrease. The most dramatic loss of muscle mass, and consequential decline in metabolic rate, occurs between 50 and 70 years of age. Loss of muscle mass is the equivalent of reduced strength, which tends to inhibit seniors from engaging in sufficient physical activity. This results in a positive-feedback system where the reduced physical activity leads to even more muscle loss, further reducing metabolism. \n\n There are several things that can be done to help prevent general declines in metabolism and to fight back against the cyclic nature of these declines. These include eating breakfast, eating small meals frequently, consuming plenty of lean protein, drinking water to remain hydrated, exercising (including strength training), and getting enough sleep. These measures can help keep energy levels from dropping and curb the urge for increased calorie consumption from excessive snacking. While these strategies are not guaranteed to maintain metabolism, they do help prevent muscle loss and may increase energy levels. Some experts also suggest avoiding sugar, which can lead to excess fat storage. Spicy foods and green tea might also be beneficial. Because stress activates cortisol release, and cortisol slows metabolism, avoiding stress, or at least practicing relaxation techniques, can also help. \n 24.3 Lipid Metabolism Learning Objectives By the end of this section, you will be able to: \n\n Explain how energy can be derived from fat \n\n Explain the purpose and process of ketogenesis \n\n Describe the process of ketone body oxidation \n\n Explain the purpose and the process of lipogenesis \n\n Fats (or triglycerides) within the body are ingested as food or synthesized by adipocytes or hepatocytes from carbohydrate precursors ( Figure 24.11 ). Lipid metabolism entails the oxidation of fatty acids to either generate energy or synthesize new lipids from smaller constituent molecules. Lipid metabolism is associated with carbohydrate metabolism, as products of glucose (such as acetyl CoA) can be converted into lipids. \n\n Lipid metabolism begins in the intestine where ingested triglycerides are broken down into smaller chain fatty acids and subsequently into monoglyceride molecules (see Figure 24.11 b ) by pancreatic lipases , enzymes that break down fats after they are emulsified by bile salts . When food reaches the small intestine in the form of chyme, a digestive hormone called cholecystokinin (CCK) is released by intestinal cells in the intestinal mucosa. CCK stimulates the release of pancreatic lipase from the pancreas and stimulates the contraction of the gallbladder to release stored bile salts into the intestine. CCK also travels to the brain, where it can act as a hunger suppressant. \n\n Together, the pancreatic lipases and bile salts break down triglycerides into free fatty acids. These fatty acids can be transported across the intestinal membrane. However, once they cross the membrane, they are recombined to again form triglyceride molecules. Within the intestinal cells, these triglycerides are packaged along with cholesterol molecules in phospholipid vesicles called chylomicrons ( Figure 24.12 ). The chylomicrons enable fats and cholesterol to move within the aqueous environment of your lymphatic and circulatory systems. Chylomicrons leave the enterocytes by exocytosis and enter the lymphatic system via lacteals in the villi of the intestine. From the lymphatic system, the chylomicrons are transported to the circulatory system. Once in the circulation, they can either go to the liver or be stored in fat cells (adipocytes) that comprise adipose (fat) tissue found throughout the body. \n\n Lipolysis \n\n To obtain energy from fat, triglycerides must first be broken down by hydrolysis into their two principal components, fatty acids and glycerol. This process, called lipolysis , takes place in the cytoplasm. The resulting fatty acids are oxidized by β-oxidation into acetyl CoA, which is used by the Krebs cycle. The glycerol that is released from triglycerides after lipolysis directly enters the glycolysis pathway as DHAP. Because one triglyceride molecule yields three fatty acid molecules with as much as 16 or more carbons in each one, fat molecules yield more energy than carbohydrates and are an important source of energy for the human body. Triglycerides yield more than twice the energy per unit mass when compared to carbohydrates and proteins. Therefore, when glucose levels are low, triglycerides can be converted into acetyl CoA molecules and used to generate ATP through aerobic respiration. \n\n The breakdown of fatty acids, called fatty acid oxidation or beta (β)-oxidation , begins in the cytoplasm, where fatty acids are converted into fatty acyl CoA molecules. This fatty acyl CoA combines with carnitine to create a fatty acyl carnitine molecule, which helps to transport the fatty acid across the mitochondrial membrane. Once inside the mitochondrial matrix, the fatty acyl carnitine molecule is converted back into fatty acyl CoA and then into acetyl CoA ( Figure 24.13 ). The newly formed acetyl CoA enters the Krebs cycle and is used to produce ATP in the same way as acetyl CoA derived from pyruvate. \n\n Ketogenesis \n\n If excessive acetyl CoA is created from the oxidation of fatty acids and the Krebs cycle is overloaded and cannot handle it, the acetyl CoA is diverted to create ketone bodies . These ketone bodies can serve as a fuel source if glucose levels are too low in the body. Ketones serve as fuel in times of prolonged starvation or when patients suffer from uncontrolled diabetes and cannot utilize most of the circulating glucose. In both cases, fat stores are liberated to generate energy through the Krebs cycle and will generate ketone bodies when too much acetyl CoA accumulates. \n\n In this ketone synthesis reaction, excess acetyl CoA is converted into hydroxymethylglutaryl CoA (HMG CoA) . HMG CoA is a precursor of cholesterol and is an intermediate that is subsequently converted into β-hydroxybutyrate, the primary ketone body in the blood ( Figure 24.14 ). \n\n Ketone Body Oxidation \n\n Organs that have classically been thought to be dependent solely on glucose, such as the brain, can actually use ketones as an alternative energy source. This keeps the brain functioning when glucose is limited. When ketones are produced faster than they can be used, they can be broken down into CO 2 and acetone. The acetone is removed by exhalation. One symptom of ketogenesis is that the patient’s breath smells sweet like alcohol. This effect provides one way of telling if a diabetic is properly controlling the disease. The carbon dioxide produced can acidify the blood, leading to diabetic ketoacidosis, a dangerous condition in diabetics. \n\n Ketones oxidize to produce energy for the brain. beta (β)-hydroxybutyrate is oxidized to acetoacetate and NADH is released. An HS-CoA molecule is added to acetoacetate, forming acetoacetyl CoA. The carbon within the acetoacetyl CoA that is not bonded to the CoA then detaches, splitting the molecule in two. This carbon then attaches to another free HS-CoA, resulting in two acetyl CoA molecules. These two acetyl CoA molecules are then processed through the Krebs cycle to generate energy ( Figure 24.15 ). \n\n Lipogenesis \n\n When glucose levels are plentiful, the excess acetyl CoA generated by glycolysis can be converted into fatty acids, triglycerides, cholesterol, steroids, and bile salts. This process, called lipogenesis , creates lipids (fat) from the acetyl CoA and takes place in the cytoplasm of adipocytes (fat cells) and hepatocytes (liver cells). When you eat more glucose or carbohydrates than your body needs, your system uses acetyl CoA to turn the excess into fat. Although there are several metabolic sources of acetyl CoA, it is most commonly derived from glycolysis. Acetyl CoA availability is significant, because it initiates lipogenesis. Lipogenesis begins with acetyl CoA and advances by the subsequent addition of two carbon atoms from another acetyl CoA; this process is repeated until fatty acids are the appropriate length. Because this is a bond-creating anabolic process, ATP is consumed. However, the creation of triglycerides and lipids is an efficient way of storing the energy available in carbohydrates. Triglycerides and lipids, high-energy molecules, are stored in adipose tissue until they are needed. \n\n Although lipogenesis occurs in the cytoplasm, the necessary acetyl CoA is created in the mitochondria and cannot be transported across the mitochondrial membrane. To solve this problem, pyruvate is converted into both oxaloacetate and acetyl CoA. Two different enzymes are required for these conversions. Oxaloacetate forms via the action of pyruvate carboxylase, whereas the action of pyruvate dehydrogenase creates acetyl CoA. Oxaloacetate and acetyl CoA combine to form citrate, which can cross the mitochondrial membrane and enter the cytoplasm. In the cytoplasm, citrate is converted back into oxaloacetate and acetyl CoA. Oxaloacetate is converted into malate and then into pyruvate. Pyruvate crosses back across the mitochondrial membrane to wait for the next cycle of lipogenesis. The acetyl CoA is converted into malonyl CoA that is used to synthesize fatty acids. Figure 24.16 summarizes the pathways of lipid metabolism. \n 24.4 Protein Metabolism Learning Objectives By the end of this section, you will be able to: \n\n Describe how the body digests proteins \n\n Explain how the urea cycle prevents toxic concentrations of nitrogen \n\n Differentiate between glucogenic and ketogenic amino acids \n\n Explain how protein can be used for energy \n\n Much of the body is made of protein, and these proteins take on a myriad of forms. They represent cell signaling receptors, signaling molecules, structural members, enzymes, intracellular trafficking components, extracellular matrix scaffolds, ion pumps, ion channels, oxygen and CO 2 transporters (hemoglobin). That is not even the complete list! There is protein in bones (collagen), muscles, and tendons; the hemoglobin that transports oxygen; and enzymes that catalyze all biochemical reactions. Protein is also used for growth and repair. Amid all these necessary functions, proteins also hold the potential to serve as a metabolic fuel source. Proteins are not stored for later use, so excess proteins must be converted into glucose or triglycerides, and used to supply energy or build energy reserves. Although the body can synthesize proteins from amino acids, food is an important source of those amino acids, especially because humans cannot synthesize all of the 20 amino acids used to build proteins. \n\n The digestion of proteins begins in the stomach. When protein-rich foods enter the stomach, they are greeted by a mixture of the enzyme pepsin and hydrochloric acid (HCl; 0.5 percent). The latter produces an environmental pH of 1.5–3.5 that denatures proteins within food. Pepsin cuts proteins into smaller polypeptides and their constituent amino acids. When the food-gastric juice mixture (chyme) enters the small intestine, the pancreas releases sodium bicarbonate to neutralize the HCl. This helps to protect the lining of the intestine. The small intestine also releases digestive hormones, including secretin and CCK, which stimulate digestive processes to break down the proteins further. Secretin also stimulates the pancreas to release sodium bicarbonate. The pancreas releases most of the digestive enzymes, including the proteases trypsin, chymotrypsin, and elastase , which aid protein digestion. Together, all of these enzymes break complex proteins into smaller individual amino acids ( Figure 24.17 ), which are then transported across the intestinal mucosa to be used to create new proteins, or to be converted into fats or acetyl CoA and used in the Krebs cycle. \n\n In order to avoid breaking down the proteins that make up the pancreas and small intestine, pancreatic enzymes are released as inactive proenzymes that are only activated in the small intestine. In the pancreas, vesicles store trypsin and chymotrypsin as trypsinogen and chymotrypsinogen . Once released into the small intestine, an enzyme found in the wall of the small intestine, called enterokinase , binds to trypsinogen and converts it into its active form, trypsin. Trypsin then binds to chymotrypsinogen to convert it into the active chymotrypsin. Trypsin and chymotrypsin break down large proteins into smaller peptides, a process called proteolysis . These smaller peptides are catabolized into their constituent amino acids, which are transported across the apical surface of the intestinal mucosa in a process that is mediated by sodium-amino acid transporters. These transporters bind sodium and then bind the amino acid to transport it across the membrane. At the basal surface of the mucosal cells, the sodium and amino acid are released. The sodium can be reused in the transporter, whereas the amino acids are transferred into the bloodstream to be transported to the liver and cells throughout the body for protein synthesis. \n\n Freely available amino acids are used to create proteins. If amino acids exist in excess, the body has no capacity or mechanism for their storage; thus, they are converted into glucose or ketones, or they are decomposed. Amino acid decomposition results in hydrocarbons and nitrogenous waste. However, high concentrations of nitrogenous byproducts are toxic. The urea cycle processes nitrogen and facilitates its excretion from the body. \n\n Urea Cycle \n\n The urea cycle is a set of biochemical reactions that produces urea from ammonium ions in order to prevent a toxic level of ammonium in the body. It occurs primarily in the liver and, to a lesser extent, in the kidney. Prior to the urea cycle, ammonium ions are produced from the breakdown of amino acids. In these reactions, an amine group, or ammonium ion, from the amino acid is exchanged with a keto group on another molecule. This transamination event creates a molecule that is necessary for the Krebs cycle and an ammonium ion that enters into the urea cycle to be eliminated. In the urea cycle, ammonium is combined with CO 2 , resulting in urea and water. The urea is eliminated through the kidneys in the urine ( Figure 24.18 ). \n\n Amino acids can also be used as a source of energy, especially in times of starvation. Because the processing of amino acids results in the creation of metabolic intermediates, including pyruvate, acetyl CoA, acetoacyl CoA, oxaloacetate, and α-ketoglutarate, amino acids can serve as a source of energy production through the Krebs cycle ( Figure 24.19 ). Figure 24.20 summarizes the pathways of catabolism and anabolism for carbohydrates, lipids, and proteins. \n\n Disorders of the... Metabolism: Pyruvate Dehydrogenase Complex Deficiency and Phenylketonuria \n\nPyruvate dehydrogenase complex deficiency (PDCD) and phenylketonuria (PKU) are genetic disorders. Pyruvate dehydrogenase is the enzyme that converts pyruvate into acetyl CoA, the molecule necessary to begin the Krebs cycle to produce ATP. With low levels of the pyruvate dehydrogenase complex (PDC), the rate of cycling through the Krebs cycle is dramatically reduced. This results in a decrease in the total amount of energy that is produced by the cells of the body. PDC deficiency results in a neurodegenerative disease that ranges in severity, depending on the levels of the PDC enzyme. It may cause developmental defects, muscle spasms, and death. Treatments can include diet modification, vitamin supplementation, and gene therapy; however, damage to the central nervous system usually cannot be reversed. \n\n PKU affects about 1 in every 15,000 births in the United States. People afflicted with PKU lack sufficient activity of the enzyme phenylalanine hydroxylase and are therefore unable to break down phenylalanine into tyrosine adequately. Because of this, levels of phenylalanine rise to toxic levels in the body, which results in damage to the central nervous system and brain. Symptoms include delayed neurological development, hyperactivity, mental retardation, seizures, skin rash, tremors, and uncontrolled movements of the arms and legs. Pregnant women with PKU are at a high risk for exposing the fetus to too much phenylalanine, which can cross the placenta and affect fetal development. Babies exposed to excess phenylalanine in utero may present with heart defects, physical and/or mental retardation, and microcephaly. Every infant in the United States and Canada is tested at birth to determine whether PKU is present. The earlier a modified diet is begun, the less severe the symptoms will be. The person must closely follow a strict diet that is low in phenylalanine to avoid symptoms and damage. Phenylalanine is found in high concentrations in artificial sweeteners, including aspartame. Therefore, these sweeteners must be avoided. Some animal products and certain starches are also high in phenylalanine, and intake of these foods should be carefully monitored. \n 24.5 Metabolic States of the Body Learning Objectives By the end of this section, you will be able to: \n\n Describe what defines each of the three metabolic states \n\n Describe the processes that occur during the absorptive state of metabolism \n\n Describe the processes that occur during the postabsorptive state of metabolism \n\n Explain how the body processes glucose when the body is starved of fuel \n\n You eat periodically throughout the day; however, your organs, especially the brain, need a continuous supply of glucose. How does the body meet this constant demand for energy? Your body processes the food you eat both to use immediately and, importantly, to store as energy for later demands. If there were no method in place to store excess energy, you would need to eat constantly in order to meet energy demands. Distinct mechanisms are in place to facilitate energy storage, and to make stored energy available during times of fasting and starvation. \n\n The Absorptive State \n\n The absorptive state , or the fed state, occurs after a meal when your body is digesting the food and absorbing the nutrients (anabolism exceeds catabolism). Digestion begins the moment you put food into your mouth, as the food is broken down into its constituent parts to be absorbed through the intestine. The digestion of carbohydrates begins in the mouth, whereas the digestion of proteins and fats begins in the stomach and small intestine. The constituent parts of these carbohydrates, fats, and proteins are transported across the intestinal wall and enter the bloodstream (sugars and amino acids) or the lymphatic system (fats). From the intestines, these systems transport them to the liver, adipose tissue, or muscle cells that will process and use, or store, the energy. Depending on the amounts and types of nutrients ingested, the absorptive state can linger for up to 4 hours. The ingestion of food and the rise of glucose concentrations in the bloodstream stimulate pancreatic beta cells to release insulin into the bloodstream, where it initiates the absorption of blood glucose by liver hepatocytes, and by adipose and muscle cells. Once inside these cells, glucose is immediately converted into glucose-6-phosphate. By doing this, a concentration gradient is established where glucose levels are higher in the blood than in the cells. This allows for glucose to continue moving from the blood to the cells where it is needed. Insulin also stimulates the storage of glucose as glycogen in the liver and muscle cells where it can be used for later energy needs of the body. Insulin also promotes the synthesis of protein in muscle. As you will see, muscle protein can be catabolized and used as fuel in times of starvation. \n\n If energy is exerted shortly after eating, the dietary fats and sugars that were just ingested will be processed and used immediately for energy. If not, the excess glucose is stored as glycogen in the liver and muscle cells, or as fat in adipose tissue; excess dietary fat is also stored as triglycerides in adipose tissues. \n\n Figure 24.21 summarizes the metabolic processes occurring in the body during the absorptive state. \n\n The Postabsorptive State \n\n The postabsorptive state , or the fasting state, occurs when the food has been digested, absorbed, and stored. You commonly fast overnight, but skipping meals during the day puts your body in the postabsorptive state as well. During this state, the body must rely initially on stored glycogen . Glucose levels in the blood begin to drop as it is absorbed and used by the cells. In response to the decrease in glucose, insulin levels also drop. Glycogen and triglyceride storage slows. However, due to the demands of the tissues and organs, blood glucose levels must be maintained in the normal range of 80–120 mg/dL. In response to a drop in blood glucose concentration, the hormone glucagon is released from the alpha cells of the pancreas. Glucagon acts upon the liver cells, where it inhibits the synthesis of glycogen and stimulates the breakdown of stored glycogen back into glucose. This glucose is released from the liver to be used by the peripheral tissues and the brain. As a result, blood glucose levels begin to rise. Gluconeogenesis will also begin in the liver to replace the glucose that has been used by the peripheral tissues. \n\n After ingestion of food, fats and proteins are processed as described previously; however, the glucose processing changes a bit. The peripheral tissues preferentially absorb glucose. The liver, which normally absorbs and processes glucose, will not do so after a prolonged fast. The gluconeogenesis that has been ongoing in the liver will continue after fasting to replace the glycogen stores that were depleted in the liver. After these stores have been replenished, excess glucose that is absorbed by the liver will be converted into triglycerides and fatty acids for long-term storage. Figure 24.22 summarizes the metabolic processes occurring in the body during the postabsorptive state. \n\n Starvation \n\n When the body is deprived of nourishment for an extended period of time, it goes into “survival mode.” The first priority for survival is to provide enough glucose or fuel for the brain. The second priority is the conservation of amino acids for proteins. Therefore, the body uses ketones to satisfy the energy needs of the brain and other glucose-dependent organs, and to maintain proteins in the cells (see Figure 24.2 ). Because glucose levels are very low during starvation, glycolysis will shut off in cells that can use alternative fuels. For example, muscles will switch from using glucose to fatty acids as fuel. As previously explained, fatty acids can be converted into acetyl CoA and processed through the Krebs cycle to make ATP. Pyruvate, lactate, and alanine from muscle cells are not converted into acetyl CoA and used in the Krebs cycle, but are exported to the liver to be used in the synthesis of glucose. As starvation continues, and more glucose is needed, glycerol from fatty acids can be liberated and used as a source for gluconeogenesis. After several days of starvation, ketone bodies become the major source of fuel for the heart and other organs. As starvation continues, fatty acids and triglyceride stores are used to create ketones for the body. This prevents the continued breakdown of proteins that serve as carbon sources for gluconeogenesis. Once these stores are fully depleted, proteins from muscles are released and broken down for glucose synthesis. Overall survival is dependent on the amount of fat and protein stored in the body. \n 24.6 Energy and Heat Balance Learning Objectives By the end of this section, you will be able to: \n\n Describe how the body regulates temperature \n\n Explain the significance of the metabolic rate \n\n The body tightly regulates the body temperature through a process called thermoregulation , in which the body can maintain its temperature within certain boundaries, even when the surrounding temperature is very different. The core temperature of the body remains steady at around 36.5–37.5 °C (or 97.7–99.5 °F). In the process of ATP production by cells throughout the body, approximately 60 percent of the energy produced is in the form of heat used to maintain body temperature. Thermoregulation is an example of negative feedback. \n\n The hypothalamus in the brain is the master switch that works as a thermostat to regulate the body’s core temperature ( Figure 24.23 ). If the temperature is too high, the hypothalamus can initiate several processes to lower it. These include increasing the circulation of the blood to the surface of the body to allow for the dissipation of heat through the skin and initiation of sweating to allow evaporation of water on the skin to cool its surface. Conversely, if the temperature falls below the set core temperature, the hypothalamus can initiate shivering to generate heat. The body uses more energy and generates more heat. In addition, thyroid hormone will stimulate more energy use and heat production by cells throughout the body. An environment is said to be thermoneutral when the body does not expend or release energy to maintain its core temperature. For a naked human, this is an ambient air temperature of around 84 °F. If the temperature is higher, for example, when wearing clothes, the body compensates with cooling mechanisms. The body loses heat through the mechanisms of heat exchange. \n\n Mechanisms of Heat Exchange \n\n When the environment is not thermoneutral, the body uses four mechanisms of heat exchange to maintain homeostasis: conduction, convection, radiation, and evaporation. Each of these mechanisms relies on the property of heat to flow from a higher concentration to a lower concentration; therefore, each of the mechanisms of heat exchange varies in rate according to the temperature and conditions of the environment. \n\n Conduction is the transfer of heat by two objects that are in direct contact with one another. It occurs when the skin comes in contact with a cold or warm object. For example, when holding a glass of ice water, the heat from your skin will warm the glass and in turn melt the ice. Alternatively, on a cold day, you might warm up by wrapping your cold hands around a hot mug of coffee. Only about 3 percent of the body’s heat is lost through conduction. \n\n Convection is the transfer of heat to the air surrounding the skin. The warmed air rises away from the body and is replaced by cooler air that is subsequently heated. Convection can also occur in water. When the water temperature is lower than the body’s temperature, the body loses heat by warming the water closest to the skin, which moves away to be replaced by cooler water. The convection currents created by the temperature changes continue to draw heat away from the body more quickly than the body can replace it, resulting in hyperthermia. About 15 percent of the body’s heat is lost through convection. \n\n Radiation is the transfer of heat via infrared waves. This occurs between any two objects when their temperatures differ. A radiator can warm a room via radiant heat. On a sunny day, the radiation from the sun warms the skin. The same principle works from the body to the environment. About 60 percent of the heat lost by the body is lost through radiation. \n\n Evaporation is the transfer of heat by the evaporation of water. Because it takes a great deal of energy for a water molecule to change from a liquid to a gas, evaporating water (in the form of sweat) takes with it a great deal of energy from the skin. However, the rate at which evaporation occurs depends on relative humidity—more sweat evaporates in lower humidity environments. Sweating is the primary means of cooling the body during exercise, whereas at rest, about 20 percent of the heat lost by the body occurs through evaporation. \n\n Metabolic Rate \n\n The metabolic rate is the amount of energy consumed minus the amount of energy expended by the body. The basal metabolic rate (BMR) describes the amount of daily energy expended by humans at rest, in a neutrally temperate environment, while in the postabsorptive state. It measures how much energy the body needs for normal, basic, daily activity. About 70 percent of all daily energy expenditure comes from the basic functions of the organs in the body. Another 20 percent comes from physical activity, and the remaining 10 percent is necessary for body thermoregulation or temperature control. This rate will be higher if a person is more active or has more lean body mass. As you age, the BMR generally decreases as the percentage of less lean muscle mass decreases. \n 24.7 Nutrition and Diet Learning Objectives By the end of this section, you will be able to: \n\n Explain how different foods can affect metabolism \n\n Describe a healthy diet, as recommended by the U.S. Department of Agriculture (USDA) \n\n List reasons why vitamins and minerals are critical to a healthy diet \n\n The carbohydrates, lipids, and proteins in the foods you eat are used for energy to power molecular, cellular, and organ system activities. Importantly, the energy is stored primarily as fats. The quantity and quality of food that is ingested, digested, and absorbed affects the amount of fat that is stored as excess calories. Diet—both what you eat and how much you eat—has a dramatic impact on your health. Eating too much or too little food can lead to serious medical issues, including cardiovascular disease, cancer, anorexia, and diabetes, among others. Combine an unhealthy diet with unhealthy environmental conditions, such as smoking, and the potential medical complications increase significantly. \n\n Food and Metabolism \n\n The amount of energy that is needed or ingested per day is measured in calories. The nutritional Calorie (C) is the amount of heat it takes to raise 1 kg (1000 g) of water by 1 °C. This is different from the calorie (c) used in the physical sciences, which is the amount of heat it takes to raise 1 g of water by 1 °C. When we refer to \"calorie,\" we are referring to the nutritional Calorie. On average, a person needs 1500 to 2000 calories per day to sustain (or carry out) daily activities. The total number of calories needed by one person is dependent on their body mass, age, height, gender, activity level, and the amount of exercise per day. If exercise is regular part of one’s day, more calories are required. As a rule, people underestimate the number of calories ingested and overestimate the amount they burn through exercise. This can lead to ingestion of too many calories per day. The accumulation of an extra 3500 calories adds one pound of weight. If an excess of 200 calories per day is ingested, one extra pound of body weight will be gained every 18 days. At that rate, an extra 20 pounds can be gained over the course of a year. Of course, this increase in calories could be offset by increased exercise. Running or jogging one mile burns almost 100 calories. The type of food ingested also affects the body’s metabolic rate. Processing of carbohydrates requires less energy than processing of proteins. In fact, the breakdown of carbohydrates requires the least amount of energy, whereas the processing of proteins demands the most energy. In general, the amount of calories ingested and the amount of calories burned determines the overall weight. To lose weight, the number of calories burned per day must exceed the number ingested. Calories are in almost everything you ingest, so when considering calorie intake, beverages must also be considered. \n\n To help provide guidelines regarding the types and quantities of food that should be eaten every day, the USDA has updated their food guidelines from MyPyramid to MyPlate. They have put the recommended elements of a healthy meal into the context of a place setting of food. MyPlate categorizes food into the standard six food groups: fruits, vegetables, grains, protein foods, dairy, and oils. The accompanying website gives clear recommendations regarding quantity and type of each food that you should consume each day, as well as identifying which foods belong in each category. The accompanying graphic ( Figure 24.24 ) gives a clear visual with general recommendations for a healthy and balanced meal. The guidelines recommend to “Make half your plate fruits and vegetables.” The other half is grains and protein, with a slightly higher quantity of grains than protein. Dairy products are represented by a drink, but the quantity can be applied to other dairy products as well. \n\n ChooseMyPlate.gov provides extensive online resources for planning a healthy diet and lifestyle, including offering weight management tips and recommendations for physical activity. It also includes the SuperTracker, a web-based application to help you analyze your own diet and physical activity. \n\n Everyday Connection Metabolism and Obesity \n\nObesity in the United States is epidemic. The rate of obesity has been steadily rising since the 1980s. In the 1990s, most states reported that less than 10 percent of their populations was obese, and the state with the highest rate reported that only 15 percent of their population was considered obese. By 2010, the U.S. Centers for Disease Control and Prevention reported that nearly 36 percent of adults over 20 years old were obese and an additional 33 percent were overweight, leaving only about 30 percent of the population at a healthy weight. These studies find the highest levels of obesity are concentrated in the southern states. They also find the level of childhood obesity is rising. \n\n Obesity is defined by the body mass index (BMI) , which is a measure of a person's weight in kilograms divided by height in meters squared.. The normal, or healthy, BMI range is between 18 and 24.9 kg/m 2 . Overweight is defined as a BMI of 25 to 29.9 kg/m 2 , and obesity is considered to be a BMI greater than 30 kg/m 2 . Obesity can arise from a number of factors, including overeating, poor diet, sedentary lifestyle, limited sleep, genetic factors, and even diseases or drugs. Severe obesity (morbid obesity) or long-term obesity can result in serious medical conditions, including coronary heart disease; type 2 diabetes; endometrial, breast, or colon cancer; hypertension (high blood pressure); dyslipidemia (high cholesterol or elevated triglycerides); stroke; liver disease; gall bladder disease; sleep apnea or respiratory diseases; osteoarthritis; and infertility. Research has shown that losing weight can help reduce or reverse the complications associated with these conditions. \n\n Vitamins Vitamins are organic compounds found in foods and are a necessary part of the biochemical reactions in the body. They are involved in a number of processes, including mineral and bone metabolism, and cell and tissue growth, and they act as cofactors for energy metabolism. The B vitamins play the largest role of any vitamins in metabolism ( Table 24.3 and Table 24.4 ). \n\n You get most of your vitamins through your diet, although some can be formed from the precursors absorbed during digestion. For example, the body synthesizes vitamin A from the β-carotene in orange vegetables like carrots and sweet potatoes. Vitamins are either fat-soluble or water-soluble. Fat-soluble vitamins A, D, E, and K, are absorbed through the intestinal tract with lipids in chylomicrons. Vitamin D is also synthesized in the skin through exposure to sunlight. Because they are carried in lipids, fat-soluble vitamins can accumulate in the lipids stored in the body. If excess vitamins are retained in the lipid stores in the body, hypervitaminosis can result. \n\n Water-soluble vitamins, including the eight B vitamins and vitamin C, are absorbed with water in the gastrointestinal tract. These vitamins move easily through bodily fluids, which are water based, so they are not stored in the body. Excess water-soluble vitamins are excreted in the urine. Therefore, hypervitaminosis of water-soluble vitamins rarely occurs, except with an excess of vitamin supplements. \n\n Fat-soluble Vitamins \n\n Vitamin and alternative name \n\n Sources \n\n Recommended daily allowance \n\n Function \n\n Problems associated with deficiency \n\n A retinal or β-carotene \n\n Yellow and orange fruits and vegetables, dark green leafy vegetables, eggs, milk, liver \n\n 700–900 µ g \n\n Eye and bone development, immune function \n\n Night blindness, epithelial changes, immune system deficiency \n\n D cholecalciferol \n\n Dairy products, egg yolks; also synthesized in the skin from exposure to sunlight \n\n 5–15 µ g \n\n Aids in calcium absorption, promoting bone growth \n\n Rickets, bone pain, muscle weakness, increased risk of death from cardiovascular disease, cognitive impairment, asthma in children, cancer \n\n E tocopherols \n\n Seeds, nuts, vegetable oils, avocados, wheat germ \n\n 15 mg \n\n Antioxidant \n\n Anemia \n\n K phylloquinone \n\n Dark green leafy vegetables, broccoli, Brussels sprouts, cabbage \n\n 90–120 µ g \n\n Blood clotting, bone health \n\n Hemorrhagic disease of newborn in infants; uncommon in adults \n\n Table 24.3 \n\n Water-soluble Vitamins \n\n Vitamin and alternative name \n\n Sources \n\n Recommended daily allowance \n\n Function \n\n Problems associated with deficiency \n\n B 1 thiamine \n\n Whole grains, enriched bread and cereals, milk, meat \n\n 1.1–1.2 mg \n\n Carbohydrate metabolism \n\n Beriberi, Wernicke-Korsikoff syndrome \n\n B 2 riboflavin \n\n Brewer’s yeast, almonds, milk, organ meats, legumes, enriched breads and cereals, broccoli, asparagus \n\n 1.1–1.3 mg \n\n Synthesis of FAD for metabolism, production of red blood cells \n\n Fatigue, slowed growth, digestive problems, light sensitivity, epithelial problems like cracks in the corners of the mouth \n\n B 3 niacin \n\n Meat, fish, poultry, enriched breads and cereals, peanuts \n\n 14–16 mg \n\n Synthesis of NAD, nerve function, cholesterol production \n\n Cracked, scaly skin; dementia; diarrhea; also known as pellagra \n\n B 5 pantothenic acid \n\n Meat, poultry, potatoes, oats, enriched breads and cereals, tomatoes \n\n 5 mg \n\n Synthesis of coenzyme A in fatty acid metabolism \n\n Rare: symptoms may include fatigue, insomnia, depression, irritability \n\n B 6 pyridoxine \n\n Potatoes, bananas, beans, seeds, nuts, meat, poultry, fish, eggs, dark green leafy vegetables, soy, organ meats \n\n 1.3–1.5 mg \n\n Sodium and potassium balance, red blood cell synthesis, protein metabolism \n\n Confusion, irritability, depression, mouth and tongue sores \n\n B 7 biotin \n\n Liver, fruits, meats \n\n 30 µ g \n\n Cell growth, metabolism of fatty acids, production of blood cells \n\n Rare in developed countries; symptoms include dermatitis, hair loss, loss of muscular coordination \n\n B 9 folic acid \n\n Liver, legumes, dark green leafy vegetables, enriched breads and cereals, citrus fruits \n\n 400 µ g \n\n DNA/protein synthesis \n\n Poor growth, gingivitis, appetite loss, shortness of breath, gastrointestinal problems, mental deficits \n\n B 12 cyanocobalamin \n\n Fish, meat, poultry, dairy products, eggs \n\n 2.4 µ g \n\n Fatty acid oxidation, nerve cell function, red blood cell production \n\n Pernicious anemia, leading to nerve cell damage \n\n C ascorbic acid \n\n Citrus fruits, red berries, peppers, tomatoes, broccoli, dark green leafy vegetables \n\n 75–90 mg \n\n Necessary to produce collagen for formation of connective tissue and teeth, and for wound healing \n\n Dry hair, gingivitis, bleeding gums, dry and scaly skin, slow wound healing, easy bruising, compromised immunity; can lead to scurvy \n\n Table 24.4 \n\n Minerals Minerals in food are inorganic compounds that work with other nutrients to ensure the body functions properly. Minerals cannot be made in the body; they come from the diet. The amount of minerals in the body is small—only 4 percent of the total body mass—and most of that consists of the minerals that the body requires in moderate quantities: potassium, sodium, calcium, phosphorus, magnesium, and chloride. \n\n The most common minerals in the body are calcium and phosphorous, both of which are stored in the skeleton and necessary for the hardening of bones. Most minerals are ionized, and their ionic forms are used in physiological processes throughout the body. Sodium and chloride ions are electrolytes in the blood and extracellular tissues, and iron ions are critical to the formation of hemoglobin. There are additional trace minerals that are still important to the body’s functions, but their required quantities are much lower. \n\n Like vitamins, minerals can be consumed in toxic quantities (although it is rare). A healthy diet includes most of the minerals your body requires, so supplements and processed foods can add potentially toxic levels of minerals. Table 24.5 and Table 24.6 provide a summary of minerals and their function in the body. \n\n Major Minerals \n\n Mineral \n\n Sources \n\n Recommended daily allowance \n\n Function \n\n Problems associated with deficiency \n\n Potassium \n\n Meats, some fish, fruits, vegetables, legumes, dairy products \n\n 4700 mg \n\n Nerve and muscle function; acts as an electrolyte \n\n Hypokalemia: weakness, fatigue, muscle cramping, gastrointestinal problems, cardiac problems \n\n Sodium \n\n Table salt, milk, beets, celery, processed foods \n\n 2300 mg \n\n Blood pressure, blood volume, muscle and nerve function \n\n Rare \n\n Calcium \n\n Dairy products, dark green leafy vegetables, blackstrap molasses, nuts, brewer’s yeast, some fish \n\n 1000 mg \n\n Bone structure and health; nerve and muscle functions, especially cardiac function \n\n Slow growth, weak and brittle bones \n\n Phosphorous \n\n Meat, milk \n\n 700 mg \n\n Bone formation, metabolism, ATP production \n\n Rare \n\n Magnesium \n\n Whole grains, nuts, leafy green vegetables \n\n 310–420 mg \n\n Enzyme activation, production of energy, regulation of other nutrients \n\n Agitation, anxiety, sleep problems, nausea and vomiting, abnormal heart rhythms, low blood pressure, muscular problems \n\n Chloride \n\n Most foods, salt, vegetables, especially seaweed, tomatoes, lettuce, celery, olives \n\n 2300 mg \n\n Balance of body fluids, digestion \n\n Loss of appetite, muscle cramps \n\n Table 24.5 \n\n Trace Minerals \n\n Mineral \n\n Sources \n\n Recommended daily allowance \n\n Function \n\n Problems associated with deficiency \n\n Iron \n\n Meat, poultry, fish, shellfish, legumes, nuts, seeds, whole grains, dark leafy green vegetables \n\n 8–18 mg \n\n Transport of oxygen in blood, production of ATP \n\n Anemia, weakness, fatigue \n\n Zinc \n\n Meat, fish, poultry, cheese, shellfish \n\n 8–11 mg \n\n Immunity, reproduction, growth, blood clotting, insulin and thyroid function \n\n Loss of appetite, poor growth, weight loss, skin problems, hair loss, vision problems, lack of taste or smell \n\n Copper \n\n Seafood, organ meats, nuts, legumes, chocolate, enriched breads and cereals, some fruits and vegetables \n\n 900 µ g \n\n Red blood cell production, nerve and immune system function, collagen formation, acts as an antioxidant \n\n Anemia, low body temperature, bone fractures, low white blood cell concentration, irregular heartbeat, thyroid problems \n\n Iodine \n\n Fish, shellfish, garlic, lima beans, sesame seeds, soybeans, dark leafy green vegetables \n\n 150 µ g \n\n Thyroid function \n\n Hypothyroidism: fatigue, weight gain, dry skin, temperature sensitivity \n\n Sulfur \n\n Eggs, meat, poultry, fish, legumes \n\n None \n\n Component of amino acids \n\n Protein deficiency \n\n Fluoride \n\n Fluoridated water \n\n 3–4 mg \n\n Maintenance of bone and tooth structure \n\n Increased cavities, weak bones and teeth \n\n Manganese \n\n Nuts, seeds, whole grains, legumes \n\n 1.8–2.3 mg \n\n Formation of connective tissue and bones, blood clotting, sex hormone development, metabolism, brain and nerve function \n\n Infertility, bone malformation, weakness, seizures \n\n Cobalt \n\n Fish, nuts, leafy green vegetables, whole grains \n\n None \n\n Component of B 12 \n\n None \n\n Selenium \n\n Brewer’s yeast, wheat germ, liver, butter, fish, shellfish, whole grains \n\n 55 µ g \n\n Antioxidant, thyroid function, immune system function \n\n Muscle pain \n\n Chromium \n\n Whole grains, lean meats, cheese, black pepper, thyme, brewer’s yeast \n\n 25–35 µ g \n\n Insulin function \n\n High blood sugar, triglyceride, and cholesterol levels \n\n Molybdenum \n\n Legumes, whole grains, nuts \n\n 45 µ g \n\n Cofactor for enzymes \n\n Rare \n\n Table 24.6 "}}},{"rowIdx":96,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 33.1 Animal Form and Function 33.2 Animal Primary Tissues 33.3 Homeostasis Introduction The arctic fox is an example of a complex animal that has adapted to its environment and illustrates the relationships between an animal’s form and function. The structures of animals consist of primary tissues that make up more complex organs and organ systems. Homeostasis allows an animal to maintain a balance between its internal and external environments. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":0,"ans_text":"endotherm"},"bloom":"1","hl_context":"Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . Animals that do not control their body temperature are ectotherms . This group has been called cold-blooded , but the term may not apply to an animal in the desert with a very warm body temperature . In contrast to ectotherms , which rely on external temperatures to set their body temperatures , poikilotherms are animals with constantly varying internal temperatures . An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm . <hl> Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . <hl> These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) . Radiation is the emission of electromagnetic “ heat ” waves . Heat comes from the sun in this manner and radiates from dry skin the same way . Heat can be removed with liquid from a surface during evaporation . This occurs when a mammal sweats . Convection currents of air remove heat from the surface of dry skin as the air passes over it . Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock . Smaller endothermic animals have a greater surface area for their mass than larger ones ( Figure 33.4 ) . <hl> Therefore , smaller animals lose heat at a faster rate than larger animals and require more energy to maintain a constant internal temperature . <hl> This results in a smaller endothermic animal having a higher BMR , per body weight , than a larger endothermic animal . The amount of energy expended by an animal over a specific time is called its metabolic rate . The rate is measured variously in joules , calories , or kilocalories ( 1000 calories ) . Carbohydrates and proteins contain about 4.5 to 5 kcal / g , and fat contains about 9 kcal / g . Metabolic rate is estimated as the basal metabolic rate ( BMR ) in endothermic animals at rest and as the standard metabolic rate ( SMR ) in ectotherms . Human males have a BMR of 1600 to 1800 kcal / day , and human females have a BMR of 1300 to 1500 kcal / day . <hl> Even with insulation , endothermal animals require extensive amounts of energy to maintain a constant body temperature . <hl> An ectotherm such as an alligator has an SMR of 60 kcal / day . Energy Requirements Related to Body Size","hl_sentences":"Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . Therefore , smaller animals lose heat at a faster rate than larger animals and require more energy to maintain a constant internal temperature . Even with insulation , endothermal animals require extensive amounts of energy to maintain a constant body temperature .","question":{"cloze_format":"A ___ is a type of animal that maintains a constant internal body temperature.","normal_format":"Which type of animal maintains a constant internal body temperature?","question_choices":["endotherm","ectotherm","coelomate","mesoderm"],"question_id":"fs-idp64261056","question_text":"Which type of animal maintains a constant internal body temperature?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"bilateral"},"bloom":null,"hl_context":"<hl> Limits on Animal Size and Shape Animals with bilateral symmetry that live in water tend to have a fusiform shape : this is a tubular shaped body that is tapered at both ends . <hl> This shape decreases the drag on the body as it moves through water and allows the animal to swim at high speeds . Table 33.1 lists the maximum speed of various animals . Certain types of sharks can swim at fifty kilometers an hour and some dolphins at 32 to 40 kilometers per hour . Land animals frequently travel faster , although the tortoise and snail are significantly slower than cheetahs . Another difference in the adaptations of aquatic and land-dwelling organisms is that aquatic organisms are constrained in shape by the forces of drag in the water since water has higher viscosity than air . On the other hand , land-dwelling organisms are constrained mainly by gravity , and drag is relatively unimportant . For example , most adaptations in birds are for gravity not for drag . Animal body plans follow set patterns related to symmetry . They are asymmetrical , radial , or bilateral in form as illustrated in Figure 33.2 . Asymmetrical animals are animals with no pattern or symmetry ; an example of an asymmetrical animal is a sponge . Radial symmetry , as illustrated in Figure 33.2 , describes when an animal has an up-and-down orientation : any plane cut along its longitudinal axis through the organism produces equal halves , but not a definite right or left side . This plan is found mostly in aquatic animals , especially organisms that attach themselves to a base , like a rock or a boat , and extract their food from the surrounding water as it flows around the organism . Bilateral symmetry is illustrated in the same figure by a goat . The goat also has an upper and lower component to it , but a plane cut from front to back separates the animal into definite right and left sides . Additional terms used when describing positions in the body are anterior ( front ) , posterior ( rear ) , dorsal ( toward the back ) , and ventral ( toward the stomach ) . <hl> Bilateral symmetry is found in both land-based and aquatic animals ; it enables a high level of mobility . <hl>","hl_sentences":"Limits on Animal Size and Shape Animals with bilateral symmetry that live in water tend to have a fusiform shape : this is a tubular shaped body that is tapered at both ends . Bilateral symmetry is found in both land-based and aquatic animals ; it enables a high level of mobility .","question":{"cloze_format":"The symmetry found in animals that move swiftly is ________.","normal_format":"What is the symmetry found in animals that move swiftly?","question_choices":["radial","bilateral","sequential","interrupted"],"question_id":"fs-idm151811072","question_text":"The symmetry found in animals that move swiftly is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"estivation"},"bloom":null,"hl_context":"Animals adapt to extremes of temperature or food availability through torpor . <hl> Torpor is a process that leads to a decrease in activity and metabolism and allows animals to survive adverse conditions . <hl> Torpor can be used by animals for long periods , such as entering a state of hibernation during the winter months , in which case it enables them to maintain a reduced body temperature . During hibernation , ground squirrels can achieve an abdominal temperature of 0 ° C ( 32 ° F ) , while a bear ’ s internal temperature is maintained higher at about 37 ° C ( 99 ° F ) . <hl> If torpor occurs during the summer months with high temperatures and little water , it is called estivation . <hl> Some desert animals use this to survive the harshest months of the year . Torpor can occur on a daily basis ; this is seen in bats and hummingbirds . While endothermy is limited in smaller animals by surface to volume ratio , some organisms can be smaller and still be endotherms because they employ daily torpor during the part of the day that is coldest . This allows them to conserve energy during the colder parts of the day , when they consume more energy to maintain their body temperature .","hl_sentences":"Torpor is a process that leads to a decrease in activity and metabolism and allows animals to survive adverse conditions . If torpor occurs during the summer months with high temperatures and little water , it is called estivation .","question":{"cloze_format":"___ is the term that describes the condition of a desert mouse that lowers its metabolic rate and “sleeps” during the hot day.","normal_format":"What term describes the condition of a desert mouse that lowers its metabolic rate and “sleeps” during the hot day?","question_choices":["turgid","hibernation","estivation","normal sleep pattern"],"question_id":"fs-idm68253376","question_text":"What term describes the condition of a desert mouse that lowers its metabolic rate and “sleeps” during the hot day?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"midsagittal"},"bloom":null,"hl_context":"A standing vertebrate animal can be divided by several planes . A sagittal plane divides the body into right and left portions . <hl> A midsagittal plane divides the body exactly in the middle , making two equal right and left halves . <hl> A frontal plane ( also called a coronal plane ) separates the front from the back . A transverse plane ( or , horizontal plane ) divides the animal into upper and lower portions . This is sometimes called a cross section , and , if the transverse cut is at an angle , it is called an oblique plane . Figure 33.5 illustrates these planes on a goat ( a four-legged animal ) and a human being .","hl_sentences":"A midsagittal plane divides the body exactly in the middle , making two equal right and left halves .","question":{"cloze_format":"A plane that divides an animal into equal right and left portions is ________.","normal_format":"What is a plane that divides an animal into equal right and left portions?","question_choices":["diagonal","midsagittal","coronal","transverse"],"question_id":"fs-idm131350080","question_text":"A plane that divides an animal into equal right and left portions is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"transverse"},"bloom":null,"hl_context":"A standing vertebrate animal can be divided by several planes . A sagittal plane divides the body into right and left portions . A midsagittal plane divides the body exactly in the middle , making two equal right and left halves . A frontal plane ( also called a coronal plane ) separates the front from the back . <hl> A transverse plane ( or , horizontal plane ) divides the animal into upper and lower portions . <hl> This is sometimes called a cross section , and , if the transverse cut is at an angle , it is called an oblique plane . Figure 33.5 illustrates these planes on a goat ( a four-legged animal ) and a human being .","hl_sentences":"A transverse plane ( or , horizontal plane ) divides the animal into upper and lower portions .","question":{"cloze_format":"A plane that divides an animal into dorsal and ventral portions is ________.","normal_format":"What is a plane that divides an animal into dorsal and ventral portions?","question_choices":["sagittal","midsagittal","coronal","transverse"],"question_id":"fs-idm126918432","question_text":"A plane that divides an animal into dorsal and ventral portions is ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"thoracic cavity"},"bloom":null,"hl_context":"Vertebrate animals have a number of defined body cavities , as illustrated in Figure 33.6 . Two of these are major cavities that contain smaller cavities within them . The dorsal cavity contains the cranial and the vertebral ( or spinal ) cavities . <hl> The ventral cavity contains the thoracic cavity , which in turn contains the pleural cavity around the lungs and the pericardial cavity , which surrounds the heart . <hl> The ventral cavity also contains the abdominopelvic cavity , which can be separated into the abdominal and the pelvic cavities .","hl_sentences":"The ventral cavity contains the thoracic cavity , which in turn contains the pleural cavity around the lungs and the pericardial cavity , which surrounds the heart .","question":{"cloze_format":"The pleural cavity is a part of ___.","normal_format":"The pleural cavity is a part of which cavity?","question_choices":["dorsal cavity","thoracic cavity","abdominal cavity","pericardial cavity"],"question_id":"fs-idm64477360","question_text":"The pleural cavity is a part of which cavity?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"columnar"},"bloom":"2","hl_context":"Columnar epithelial cells lining the respiratory tract appear to be stratified . However , each cell is attached to the base membrane of the tissue and , therefore , they are simple tissues . The nuclei are arranged at different levels in the layer of cells , making it appear as though there is more than one layer , as seen in Figure 33.10 . This is called pseudostratified , columnar epithelia . <hl> This cellular covering has cilia at the apical , or free , surface of the cells . <hl> <hl> The cilia enhance the movement of mucous and trapped particles out of the respiratory tract , helping to protect the system from invasive microorganisms and harmful material that has been breathed into the body . <hl> Goblet cells are interspersed in some tissues ( such as the lining of the trachea ) . The goblet cells contain mucous that traps irritants , which in the case of the trachea keep these irritants from getting into the lungs . Columnar epithelial cells are taller than they are wide : they resemble a stack of columns in an epithelial layer , and are most commonly found in a single-layer arrangement . The nuclei of columnar epithelial cells in the digestive tract appear to be lined up at the base of the cells , as illustrated in Figure 33.9 . <hl> These cells absorb material from the lumen of the digestive tract and prepare it for entry into the body through the circulatory and lymphatic systems . <hl>","hl_sentences":"This cellular covering has cilia at the apical , or free , surface of the cells . The cilia enhance the movement of mucous and trapped particles out of the respiratory tract , helping to protect the system from invasive microorganisms and harmful material that has been breathed into the body . These cells absorb material from the lumen of the digestive tract and prepare it for entry into the body through the circulatory and lymphatic systems .","question":{"cloze_format":"The ___ epithelial cell that is best adapted to aid diffusion.","normal_format":"Which type of epithelial cell is best adapted to aid diffusion?","question_choices":["squamous","cuboidal","columnar","transitional"],"question_id":"fs-idp135609056","question_text":"Which type of epithelial cell is best adapted to aid diffusion?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"cuboidal"},"bloom":"1","hl_context":"Cuboidal epithelial cells , shown in Figure 33.8 , are cube-shaped with a single , central nucleus . <hl> They are most commonly found in a single layer representing a simple epithelia in glandular tissues throughout the body where they prepare and secrete glandular material . <hl> They are also found in the walls of tubules and in the ducts of the kidney and liver .","hl_sentences":"They are most commonly found in a single layer representing a simple epithelia in glandular tissues throughout the body where they prepare and secrete glandular material .","question":{"cloze_format":"The ___ epithelial cell is found in glands.","normal_format":"Which type of epithelial cell is found in glands?","question_choices":["squamous","cuboidal","columnar","transitional"],"question_id":"fs-idp123194416","question_text":"Which type of epithelial cell is found in glands?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"transitional"},"bloom":null,"hl_context":"<hl> Transitional or uroepithelial cells appear only in the urinary system , primarily in the bladder and ureter . <hl> These cells are arranged in a stratified layer , but they have the capability of appearing to pile up on top of each other in a relaxed , empty bladder , as illustrated in Figure 33.11 . As the urinary bladder fills , the epithelial layer unfolds and expands to hold the volume of urine introduced into it . As the bladder fills , it expands and the lining becomes thinner . In other words , the tissue transitions from thick to thin .","hl_sentences":"Transitional or uroepithelial cells appear only in the urinary system , primarily in the bladder and ureter .","question":{"cloze_format":"The ___ epithelial cell is found in the urinary bladder.","normal_format":"Which type of epithelial cell is found in the urinary bladder?","question_choices":["squamous","cuboidal","columnar","transitional"],"question_id":"fs-idp6137088","question_text":"Which type of epithelial cell is found in the urinary bladder?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"fibrous connective tissue"},"bloom":null,"hl_context":"<hl> Fibrous connective tissues contain large amounts of collagen fibers and few cells or matrix material . <hl> The fibers can be arranged irregularly or regularly with the strands lined up in parallel . Irregularly arranged fibrous connective tissues are found in areas of the body where stress occurs from all directions , such as the dermis of the skin . Regular fibrous connective tissue , shown in Figure 33.13 , is found in tendons ( which connect muscles to bones ) and ligaments ( which connect bones to bones ) . Loose connective tissue , also called areolar connective tissue , has a sampling of all of the components of a connective tissue . <hl> As illustrated in Figure 33.12 , loose connective tissue has some fibroblasts ; macrophages are present as well . <hl> Collagen fibers are relatively wide and stain a light pink , while elastic fibers are thin and stain dark blue to black . The space between the formed elements of the tissue is filled with the matrix . The material in the connective tissue gives it a loose consistency similar to a cotton ball that has been pulled apart . Loose connective tissue is found around every blood vessel and helps to keep the vessel in place . The tissue is also found around and between most body organs . In summary , areolar tissue is tough , yet flexible , and comprises membranes . <hl> The organic portion or protein fibers found in connective tissues are either collagen , elastic , or reticular fibers . <hl> Collagen fibers provide strength to the tissue , preventing it from being torn or separated from the surrounding tissues . Elastic fibers are made of the protein elastin ; this fiber can stretch to one and one half of its length and return to its original size and shape . Elastic fibers provide flexibility to the tissues . Reticular fibers are the third type of protein fiber found in connective tissues . This fiber consists of thin strands of collagen that form a network of fibers to support the tissue and other organs to which it is connected . The various types of connective tissues , the types of cells and fibers they are made of , and sample locations of the tissues is summarized in Table 33.3 .","hl_sentences":"Fibrous connective tissues contain large amounts of collagen fibers and few cells or matrix material . As illustrated in Figure 33.12 , loose connective tissue has some fibroblasts ; macrophages are present as well . The organic portion or protein fibers found in connective tissues are either collagen , elastic , or reticular fibers .","question":{"cloze_format":"The type of connective tissue that has the most fibers is the ___.","normal_format":"Which type of connective tissue has the most fibers?","question_choices":["loose connective tissue","fibrous connective tissue","cartilage","bone"],"question_id":"fs-idp95325536","question_text":"Which type of connective tissue has the most fibers?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"bone"},"bloom":null,"hl_context":"<hl> Bone , or osseous tissue , is a connective tissue that has a large amount of two different types of matrix material . <hl> The organic matrix is similar to the matrix material found in other connective tissues , including some amount of collagen and elastic fibers . This gives strength and flexibility to the tissue . The inorganic matrix consists of mineral salts — mostly calcium salts — that give the tissue hardness . Without adequate organic material in the matrix , the tissue breaks ; without adequate inorganic material in the matrix , the tissue bends .","hl_sentences":"Bone , or osseous tissue , is a connective tissue that has a large amount of two different types of matrix material .","question":{"cloze_format":"The type of connective tissue that has a mineralized different matrix is the ___.","normal_format":"Which type of connective tissue has a mineralized different matrix?","question_choices":["loose connective tissue","fibrous connective tissue","cartilage","bone"],"question_id":"fs-idp129085216","question_text":"Which type of connective tissue has a mineralized different matrix?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"osteoclast"},"bloom":null,"hl_context":"There are three types of cells in bone : osteoblasts , osteocytes , and osteoclasts . Osteoblasts are active in making bone for growth and remodeling . Osteoblasts deposit bone material into the matrix and , after the matrix surrounds them , they continue to live , but in a reduced metabolic state as osteocytes . Osteocytes are found in lacunae of the bone . <hl> Osteoclasts are active in breaking down bone for bone remodeling , and they provide access to calcium stored in tissues . <hl> Osteoclasts are usually found on the surface of the tissue .","hl_sentences":"Osteoclasts are active in breaking down bone for bone remodeling , and they provide access to calcium stored in tissues .","question":{"cloze_format":"The cell found in bone that breaks it down is called an ________.","normal_format":"What is called the cell found in bone that breaks it down? ","question_choices":["osteoblast","osteocyte","osteoclast","osteon"],"question_id":"fs-idp48720512","question_text":"The cell found in bone that breaks it down is called an ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"osteoblast"},"bloom":null,"hl_context":"There are three types of cells in bone : osteoblasts , osteocytes , and osteoclasts . Osteoblasts are active in making bone for growth and remodeling . <hl> Osteoblasts deposit bone material into the matrix and , after the matrix surrounds them , they continue to live , but in a reduced metabolic state as osteocytes . <hl> Osteocytes are found in lacunae of the bone . Osteoclasts are active in breaking down bone for bone remodeling , and they provide access to calcium stored in tissues . Osteoclasts are usually found on the surface of the tissue .","hl_sentences":"Osteoblasts deposit bone material into the matrix and , after the matrix surrounds them , they continue to live , but in a reduced metabolic state as osteocytes .","question":{"cloze_format":"The cell found in bone that makes the bone is called an ________.","normal_format":"What is the cell found in bone that makes the bone called?","question_choices":["osteoblast","osteocyte","osteoclast","osteon"],"question_id":"fs-idp6545232","question_text":"The cell found in bone that makes the bone is called an ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"matrix of blood"},"bloom":null,"hl_context":"Blood is considered a connective tissue because it has a matrix , as shown in Figure 33.17 . The living cell types are red blood cells ( RBC ) , also called erythrocytes , and white blood cells ( WBC ) , also called leukocytes . <hl> The fluid portion of whole blood , its matrix , is commonly called plasma . <hl>","hl_sentences":"The fluid portion of whole blood , its matrix , is commonly called plasma .","question":{"cloze_format":"Plasma is the ________.","normal_format":"What is Plasma?","question_choices":["fibers in blood","matrix of blood","cell that phagocytizes bacteria","cell fragment found in the tissue"],"question_id":"fs-idp43292144","question_text":"Plasma is the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"skeletal muscle"},"bloom":null,"hl_context":"Cardiac muscle , shown in Figure 33.18 , is found only in the heart . Like skeletal muscle , it has cross striations in its cells , but cardiac muscle has a single , centrally located nucleus . <hl> Cardiac muscle is not under voluntary control but can be influenced by the autonomic nervous system to speed up or slow down . <hl> An added feature to cardiac muscle cells is a line than extends along the end of the cell as it abuts the next cardiac cell in the row . This line is called an intercalated disc : it assists in passing electrical impulse efficiently from one cell to the next and maintains the strong connection between neighboring cardiac cells . Skeletal muscle has striations across its cells caused by the arrangement of the contractile proteins actin and myosin . These muscle cells are relatively long and have multiple nuclei along the edge of the cell . <hl> Skeletal muscle is under voluntary , somatic nervous system control and is found in the muscles that move bones . <hl> Figure 33.18 illustrates the histology of skeletal muscle . <hl> Muscle Tissues There are three types of muscle in animal bodies : smooth , skeletal , and cardiac . <hl> <hl> They differ by the presence or absence of striations or bands , the number and location of nuclei , whether they are voluntarily or involuntarily controlled , and their location within the body . <hl> Table 33.4 summarizes these differences .","hl_sentences":"Cardiac muscle is not under voluntary control but can be influenced by the autonomic nervous system to speed up or slow down . Skeletal muscle is under voluntary , somatic nervous system control and is found in the muscles that move bones . Muscle Tissues There are three types of muscle in animal bodies : smooth , skeletal , and cardiac . They differ by the presence or absence of striations or bands , the number and location of nuclei , whether they are voluntarily or involuntarily controlled , and their location within the body .","question":{"cloze_format":"The type of muscle cell under voluntary control is the ________.","normal_format":"Which type of muscle cell is under voluntary control?","question_choices":["smooth muscle","skeletal muscle","cardiac muscle","visceral muscle"],"question_id":"fs-idp86056688","question_text":"The type of muscle cell under voluntary control is the ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"cell body"},"bloom":null,"hl_context":"Nervous tissues are made of cells specialized to receive and transmit electrical impulses from specific areas of the body and to send them to specific locations in the body . The main cell of the nervous system is the neuron , illustrated in Figure 33.19 . <hl> The large structure with a central nucleus is the cell body of the neuron . <hl> Projections from the cell body are either dendrites specialized in receiving input or a single axon specialized in transmitting impulses . Some glial cells are also shown . Astrocytes regulate the chemical environment of the nerve cell , and oligodendrocytes insulate the axon so the electrical nerve impulse is transferred more efficiently . Other glial cells that are not shown support the nutritional and waste requirements of the neuron . Some of the glial cells are phagocytic and remove debris or damaged cells from the tissue . A nerve consists of neurons and glial cells .","hl_sentences":"The large structure with a central nucleus is the cell body of the neuron .","question":{"cloze_format":"The ___ part of a neuron contains the nucleus.","normal_format":"What is the part of a neuron that contains the nucleus?","question_choices":["cell body","dendrite","axon","glial"],"question_id":"fs-idp83445088","question_text":"The part of a neuron that contains the nucleus is the"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"increase muscle activity to generate heat"},"bloom":null,"hl_context":"Heat Conservation and Dissipation Animals conserve or dissipate heat in a variety of ways . In certain climates , endothermic animals have some form of insulation , such as fur , fat , feathers , or some combination thereof . Animals with thick fur or feathers create an insulating layer of air between their skin and internal organs . Polar bears and seals live and swim in a subfreezing environment and yet maintain a constant , warm , body temperature . The arctic fox , for example , uses its fluffy tail as extra insulation when it curls up to sleep in cold weather . <hl> Mammals have a residual effect from shivering and increased muscle activity : arrector pili muscles cause “ goose bumps , ” causing small hairs to stand up when the individual is cold ; this has the intended effect of increasing body temperature . <hl> Mammals use layers of fat to achieve the same end . Loss of significant amounts of body fat will compromise an individual ’ s ability to conserve heat . <hl> Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . <hl> Animals that do not control their body temperature are ectotherms . This group has been called cold-blooded , but the term may not apply to an animal in the desert with a very warm body temperature . In contrast to ectotherms , which rely on external temperatures to set their body temperatures , poikilotherms are animals with constantly varying internal temperatures . An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm . <hl> Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . <hl> <hl> These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . <hl> <hl> Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) . <hl> Radiation is the emission of electromagnetic “ heat ” waves . Heat comes from the sun in this manner and radiates from dry skin the same way . Heat can be removed with liquid from a surface during evaporation . This occurs when a mammal sweats . Convection currents of air remove heat from the surface of dry skin as the air passes over it . Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock .","hl_sentences":"Mammals have a residual effect from shivering and increased muscle activity : arrector pili muscles cause “ goose bumps , ” causing small hairs to stand up when the individual is cold ; this has the intended effect of increasing body temperature . Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) .","question":{"cloze_format":"When faced with a sudden drop in environmental temperature, an endothermic animal will ___ .","normal_format":"What will be the reaction of an endothermic animal when faced with a sudden drop in environmental temperature?","question_choices":["experience a drop in its body temperature","wait to see if it goes lower","increase muscle activity to generate heat","add fur or fat to increase insulation"],"question_id":"fs-idp44762736","question_text":"When faced with a sudden drop in environmental temperature, an endothermic animal will:"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"lowering of blood glucose after a meal"},"bloom":null,"hl_context":"Any homeostatic process that changes the direction of the stimulus is a negative feedback loop . It may either increase or decrease the stimulus , but the stimulus is not allowed to continue as it did before the receptor sensed it . In other words , if a level is too high , the body does something to bring it down , and conversely , if a level is too low , the body does something to make it go up . Hence the term negative feedback . An example is animal maintenance of blood glucose levels . When an animal has eaten , blood glucose levels rise . This is sensed by the nervous system . Specialized cells in the pancreas sense this , and the hormone insulin is released by the endocrine system . <hl> Insulin causes blood glucose levels to decrease , as would be expected in a negative feedback system , as illustrated in Figure 33.20 . <hl> <hl> However , if an animal has not eaten and blood glucose levels decrease , this is sensed in another group of cells in the pancreas , and the hormone glucagon is released causing glucose levels to increase . <hl> This is still a negative feedback loop , but not in the direction expected by the use of the term “ negative . ” Another example of an increase as a result of the feedback loop is the control of blood calcium . If calcium levels decrease , specialized cells in the parathyroid gland sense this and release parathyroid hormone ( PTH ) , causing an increased absorption of calcium through the intestines and kidneys and , possibly , the breakdown of bone in order to liberate calcium . The effects of PTH are to raise blood levels of the element . Negative feedback loops are the predominant mechanism used in homeostasis . The goal of homeostasis is the maintenance of equilibrium around a point or value called a set point . While there are normal fluctuations from the set point , the body ’ s systems will usually attempt to go back to this point . A change in the internal or external environment is called a stimulus and is detected by a receptor ; the response of the system is to adjust the deviation parameter toward the set point . For instance , if the body becomes too warm , adjustments are made to cool the animal . <hl> If the blood ’ s glucose rises after a meal , adjustments are made to lower the blood glucose level by getting the nutrient into tissues that need it or to store it for later use . <hl>","hl_sentences":"Insulin causes blood glucose levels to decrease , as would be expected in a negative feedback system , as illustrated in Figure 33.20 . However , if an animal has not eaten and blood glucose levels decrease , this is sensed in another group of cells in the pancreas , and the hormone glucagon is released causing glucose levels to increase . If the blood ’ s glucose rises after a meal , adjustments are made to lower the blood glucose level by getting the nutrient into tissues that need it or to store it for later use .","question":{"cloze_format":"___ is an example of negative feedback.","normal_format":"Which is an example of negative feedback?","question_choices":["lowering of blood glucose after a meal","blood clotting after an injury","lactation during nursing","uterine contractions during labor"],"question_id":"fs-idm3729104","question_text":"Which is an example of negative feedback?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"conduction"},"bloom":"1","hl_context":"Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . Animals that do not control their body temperature are ectotherms . This group has been called cold-blooded , but the term may not apply to an animal in the desert with a very warm body temperature . In contrast to ectotherms , which rely on external temperatures to set their body temperatures , poikilotherms are animals with constantly varying internal temperatures . An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm . Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) . Radiation is the emission of electromagnetic “ heat ” waves . Heat comes from the sun in this manner and radiates from dry skin the same way . Heat can be removed with liquid from a surface during evaporation . This occurs when a mammal sweats . Convection currents of air remove heat from the surface of dry skin as the air passes over it . <hl> Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock . <hl>","hl_sentences":"Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock .","question":{"cloze_format":"___ is a method of heat exchange that occurs during direct contact between the source and animal.","normal_format":"Which method of heat exchange occurs during direct contact between the source and animal?","question_choices":["radiation","evaporation","convection","conduction"],"question_id":"fs-idm58054384","question_text":"Which method of heat exchange occurs during direct contact between the source and animal?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"hypothalamus"},"bloom":null,"hl_context":"Neural Control of Thermoregulation The nervous system is important to thermoregulation , as illustrated in Figure 33.22 . <hl> The processes of homeostasis and temperature control are centered in the hypothalamus of the advanced animal brain . <hl>","hl_sentences":"The processes of homeostasis and temperature control are centered in the hypothalamus of the advanced animal brain .","question":{"cloze_format":"The body’s thermostat is located in the ________.","normal_format":"Where is the body’s thermostat located?","question_choices":["homeostatic receptor","hypothalamus","medulla","vasodilation center"],"question_id":"fs-idp61752464","question_text":"The body’s thermostat is located in the ________."},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"endotherm\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . Animals that do not control their body temperature are ectotherms . This group has been called cold-blooded , but the term may not apply to an animal in the desert with a very warm body temperature . In contrast to ectotherms , which rely on external temperatures to set their body temperatures , poikilotherms are animals with constantly varying internal temperatures . An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm . <hl> Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . <hl> These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) . Radiation is the emission of electromagnetic “ heat ” waves . Heat comes from the sun in this manner and radiates from dry skin the same way . Heat can be removed with liquid from a surface during evaporation . This occurs when a mammal sweats . Convection currents of air remove heat from the surface of dry skin as the air passes over it . Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock . Smaller endothermic animals have a greater surface area for their mass than larger ones ( Figure 33.4 ) . <hl> Therefore , smaller animals lose heat at a faster rate than larger animals and require more energy to maintain a constant internal temperature . <hl> This results in a smaller endothermic animal having a higher BMR , per body weight , than a larger endothermic animal . The amount of energy expended by an animal over a specific time is called its metabolic rate . The rate is measured variously in joules , calories , or kilocalories ( 1000 calories ) . Carbohydrates and proteins contain about 4.5 to 5 kcal / g , and fat contains about 9 kcal / g . Metabolic rate is estimated as the basal metabolic rate ( BMR ) in endothermic animals at rest and as the standard metabolic rate ( SMR ) in ectotherms . Human males have a BMR of 1600 to 1800 kcal / day , and human females have a BMR of 1300 to 1500 kcal / day . <hl> Even with insulation , endothermal animals require extensive amounts of energy to maintain a constant body temperature . <hl> An ectotherm such as an alligator has an SMR of 60 kcal / day . Energy Requirements Related to Body Size\",\n \"hl_sentences\": \"Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . Therefore , smaller animals lose heat at a faster rate than larger animals and require more energy to maintain a constant internal temperature . Even with insulation , endothermal animals require extensive amounts of energy to maintain a constant body temperature .\",\n \"question\": {\n \"cloze_format\": \"A ___ is a type of animal that maintains a constant internal body temperature.\",\n \"normal_format\": \"Which type of animal maintains a constant internal body temperature?\",\n \"question_choices\": [\n \"endotherm\",\n \"ectotherm\",\n \"coelomate\",\n \"mesoderm\"\n ],\n \"question_id\": \"fs-idp64261056\",\n \"question_text\": \"Which type of animal maintains a constant internal body temperature?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"bilateral\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Limits on Animal Size and Shape Animals with bilateral symmetry that live in water tend to have a fusiform shape : this is a tubular shaped body that is tapered at both ends . <hl> This shape decreases the drag on the body as it moves through water and allows the animal to swim at high speeds . Table 33.1 lists the maximum speed of various animals . Certain types of sharks can swim at fifty kilometers an hour and some dolphins at 32 to 40 kilometers per hour . Land animals frequently travel faster , although the tortoise and snail are significantly slower than cheetahs . Another difference in the adaptations of aquatic and land-dwelling organisms is that aquatic organisms are constrained in shape by the forces of drag in the water since water has higher viscosity than air . On the other hand , land-dwelling organisms are constrained mainly by gravity , and drag is relatively unimportant . For example , most adaptations in birds are for gravity not for drag . Animal body plans follow set patterns related to symmetry . They are asymmetrical , radial , or bilateral in form as illustrated in Figure 33.2 . Asymmetrical animals are animals with no pattern or symmetry ; an example of an asymmetrical animal is a sponge . Radial symmetry , as illustrated in Figure 33.2 , describes when an animal has an up-and-down orientation : any plane cut along its longitudinal axis through the organism produces equal halves , but not a definite right or left side . This plan is found mostly in aquatic animals , especially organisms that attach themselves to a base , like a rock or a boat , and extract their food from the surrounding water as it flows around the organism . Bilateral symmetry is illustrated in the same figure by a goat . The goat also has an upper and lower component to it , but a plane cut from front to back separates the animal into definite right and left sides . Additional terms used when describing positions in the body are anterior ( front ) , posterior ( rear ) , dorsal ( toward the back ) , and ventral ( toward the stomach ) . <hl> Bilateral symmetry is found in both land-based and aquatic animals ; it enables a high level of mobility . <hl>\",\n \"hl_sentences\": \"Limits on Animal Size and Shape Animals with bilateral symmetry that live in water tend to have a fusiform shape : this is a tubular shaped body that is tapered at both ends . Bilateral symmetry is found in both land-based and aquatic animals ; it enables a high level of mobility .\",\n \"question\": {\n \"cloze_format\": \"The symmetry found in animals that move swiftly is ________.\",\n \"normal_format\": \"What is the symmetry found in animals that move swiftly?\",\n \"question_choices\": [\n \"radial\",\n \"bilateral\",\n \"sequential\",\n \"interrupted\"\n ],\n \"question_id\": \"fs-idm151811072\",\n \"question_text\": \"The symmetry found in animals that move swiftly is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"estivation\"\n },\n \"bloom\": null,\n \"hl_context\": \"Animals adapt to extremes of temperature or food availability through torpor . <hl> Torpor is a process that leads to a decrease in activity and metabolism and allows animals to survive adverse conditions . <hl> Torpor can be used by animals for long periods , such as entering a state of hibernation during the winter months , in which case it enables them to maintain a reduced body temperature . During hibernation , ground squirrels can achieve an abdominal temperature of 0 ° C ( 32 ° F ) , while a bear ’ s internal temperature is maintained higher at about 37 ° C ( 99 ° F ) . <hl> If torpor occurs during the summer months with high temperatures and little water , it is called estivation . <hl> Some desert animals use this to survive the harshest months of the year . Torpor can occur on a daily basis ; this is seen in bats and hummingbirds . While endothermy is limited in smaller animals by surface to volume ratio , some organisms can be smaller and still be endotherms because they employ daily torpor during the part of the day that is coldest . This allows them to conserve energy during the colder parts of the day , when they consume more energy to maintain their body temperature .\",\n \"hl_sentences\": \"Torpor is a process that leads to a decrease in activity and metabolism and allows animals to survive adverse conditions . If torpor occurs during the summer months with high temperatures and little water , it is called estivation .\",\n \"question\": {\n \"cloze_format\": \"___ is the term that describes the condition of a desert mouse that lowers its metabolic rate and “sleeps” during the hot day.\",\n \"normal_format\": \"What term describes the condition of a desert mouse that lowers its metabolic rate and “sleeps” during the hot day?\",\n \"question_choices\": [\n \"turgid\",\n \"hibernation\",\n \"estivation\",\n \"normal sleep pattern\"\n ],\n \"question_id\": \"fs-idm68253376\",\n \"question_text\": \"What term describes the condition of a desert mouse that lowers its metabolic rate and “sleeps” during the hot day?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"midsagittal\"\n },\n \"bloom\": null,\n \"hl_context\": \"A standing vertebrate animal can be divided by several planes . A sagittal plane divides the body into right and left portions . <hl> A midsagittal plane divides the body exactly in the middle , making two equal right and left halves . <hl> A frontal plane ( also called a coronal plane ) separates the front from the back . A transverse plane ( or , horizontal plane ) divides the animal into upper and lower portions . This is sometimes called a cross section , and , if the transverse cut is at an angle , it is called an oblique plane . Figure 33.5 illustrates these planes on a goat ( a four-legged animal ) and a human being .\",\n \"hl_sentences\": \"A midsagittal plane divides the body exactly in the middle , making two equal right and left halves .\",\n \"question\": {\n \"cloze_format\": \"A plane that divides an animal into equal right and left portions is ________.\",\n \"normal_format\": \"What is a plane that divides an animal into equal right and left portions?\",\n \"question_choices\": [\n \"diagonal\",\n \"midsagittal\",\n \"coronal\",\n \"transverse\"\n ],\n \"question_id\": \"fs-idm131350080\",\n \"question_text\": \"A plane that divides an animal into equal right and left portions is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"transverse\"\n },\n \"bloom\": null,\n \"hl_context\": \"A standing vertebrate animal can be divided by several planes . A sagittal plane divides the body into right and left portions . A midsagittal plane divides the body exactly in the middle , making two equal right and left halves . A frontal plane ( also called a coronal plane ) separates the front from the back . <hl> A transverse plane ( or , horizontal plane ) divides the animal into upper and lower portions . <hl> This is sometimes called a cross section , and , if the transverse cut is at an angle , it is called an oblique plane . Figure 33.5 illustrates these planes on a goat ( a four-legged animal ) and a human being .\",\n \"hl_sentences\": \"A transverse plane ( or , horizontal plane ) divides the animal into upper and lower portions .\",\n \"question\": {\n \"cloze_format\": \"A plane that divides an animal into dorsal and ventral portions is ________.\",\n \"normal_format\": \"What is a plane that divides an animal into dorsal and ventral portions?\",\n \"question_choices\": [\n \"sagittal\",\n \"midsagittal\",\n \"coronal\",\n \"transverse\"\n ],\n \"question_id\": \"fs-idm126918432\",\n \"question_text\": \"A plane that divides an animal into dorsal and ventral portions is ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"thoracic cavity\"\n },\n \"bloom\": null,\n \"hl_context\": \"Vertebrate animals have a number of defined body cavities , as illustrated in Figure 33.6 . Two of these are major cavities that contain smaller cavities within them . The dorsal cavity contains the cranial and the vertebral ( or spinal ) cavities . <hl> The ventral cavity contains the thoracic cavity , which in turn contains the pleural cavity around the lungs and the pericardial cavity , which surrounds the heart . <hl> The ventral cavity also contains the abdominopelvic cavity , which can be separated into the abdominal and the pelvic cavities .\",\n \"hl_sentences\": \"The ventral cavity contains the thoracic cavity , which in turn contains the pleural cavity around the lungs and the pericardial cavity , which surrounds the heart .\",\n \"question\": {\n \"cloze_format\": \"The pleural cavity is a part of ___.\",\n \"normal_format\": \"The pleural cavity is a part of which cavity?\",\n \"question_choices\": [\n \"dorsal cavity\",\n \"thoracic cavity\",\n \"abdominal cavity\",\n \"pericardial cavity\"\n ],\n \"question_id\": \"fs-idm64477360\",\n \"question_text\": \"The pleural cavity is a part of which cavity?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"columnar\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"Columnar epithelial cells lining the respiratory tract appear to be stratified . However , each cell is attached to the base membrane of the tissue and , therefore , they are simple tissues . The nuclei are arranged at different levels in the layer of cells , making it appear as though there is more than one layer , as seen in Figure 33.10 . This is called pseudostratified , columnar epithelia . <hl> This cellular covering has cilia at the apical , or free , surface of the cells . <hl> <hl> The cilia enhance the movement of mucous and trapped particles out of the respiratory tract , helping to protect the system from invasive microorganisms and harmful material that has been breathed into the body . <hl> Goblet cells are interspersed in some tissues ( such as the lining of the trachea ) . The goblet cells contain mucous that traps irritants , which in the case of the trachea keep these irritants from getting into the lungs . Columnar epithelial cells are taller than they are wide : they resemble a stack of columns in an epithelial layer , and are most commonly found in a single-layer arrangement . The nuclei of columnar epithelial cells in the digestive tract appear to be lined up at the base of the cells , as illustrated in Figure 33.9 . <hl> These cells absorb material from the lumen of the digestive tract and prepare it for entry into the body through the circulatory and lymphatic systems . <hl>\",\n \"hl_sentences\": \"This cellular covering has cilia at the apical , or free , surface of the cells . The cilia enhance the movement of mucous and trapped particles out of the respiratory tract , helping to protect the system from invasive microorganisms and harmful material that has been breathed into the body . These cells absorb material from the lumen of the digestive tract and prepare it for entry into the body through the circulatory and lymphatic systems .\",\n \"question\": {\n \"cloze_format\": \"The ___ epithelial cell that is best adapted to aid diffusion.\",\n \"normal_format\": \"Which type of epithelial cell is best adapted to aid diffusion?\",\n \"question_choices\": [\n \"squamous\",\n \"cuboidal\",\n \"columnar\",\n \"transitional\"\n ],\n \"question_id\": \"fs-idp135609056\",\n \"question_text\": \"Which type of epithelial cell is best adapted to aid diffusion?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"cuboidal\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Cuboidal epithelial cells , shown in Figure 33.8 , are cube-shaped with a single , central nucleus . <hl> They are most commonly found in a single layer representing a simple epithelia in glandular tissues throughout the body where they prepare and secrete glandular material . <hl> They are also found in the walls of tubules and in the ducts of the kidney and liver .\",\n \"hl_sentences\": \"They are most commonly found in a single layer representing a simple epithelia in glandular tissues throughout the body where they prepare and secrete glandular material .\",\n \"question\": {\n \"cloze_format\": \"The ___ epithelial cell is found in glands.\",\n \"normal_format\": \"Which type of epithelial cell is found in glands?\",\n \"question_choices\": [\n \"squamous\",\n \"cuboidal\",\n \"columnar\",\n \"transitional\"\n ],\n \"question_id\": \"fs-idp123194416\",\n \"question_text\": \"Which type of epithelial cell is found in glands?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"transitional\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Transitional or uroepithelial cells appear only in the urinary system , primarily in the bladder and ureter . <hl> These cells are arranged in a stratified layer , but they have the capability of appearing to pile up on top of each other in a relaxed , empty bladder , as illustrated in Figure 33.11 . As the urinary bladder fills , the epithelial layer unfolds and expands to hold the volume of urine introduced into it . As the bladder fills , it expands and the lining becomes thinner . In other words , the tissue transitions from thick to thin .\",\n \"hl_sentences\": \"Transitional or uroepithelial cells appear only in the urinary system , primarily in the bladder and ureter .\",\n \"question\": {\n \"cloze_format\": \"The ___ epithelial cell is found in the urinary bladder.\",\n \"normal_format\": \"Which type of epithelial cell is found in the urinary bladder?\",\n \"question_choices\": [\n \"squamous\",\n \"cuboidal\",\n \"columnar\",\n \"transitional\"\n ],\n \"question_id\": \"fs-idp6137088\",\n \"question_text\": \"Which type of epithelial cell is found in the urinary bladder?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"fibrous connective tissue\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Fibrous connective tissues contain large amounts of collagen fibers and few cells or matrix material . <hl> The fibers can be arranged irregularly or regularly with the strands lined up in parallel . Irregularly arranged fibrous connective tissues are found in areas of the body where stress occurs from all directions , such as the dermis of the skin . Regular fibrous connective tissue , shown in Figure 33.13 , is found in tendons ( which connect muscles to bones ) and ligaments ( which connect bones to bones ) . Loose connective tissue , also called areolar connective tissue , has a sampling of all of the components of a connective tissue . <hl> As illustrated in Figure 33.12 , loose connective tissue has some fibroblasts ; macrophages are present as well . <hl> Collagen fibers are relatively wide and stain a light pink , while elastic fibers are thin and stain dark blue to black . The space between the formed elements of the tissue is filled with the matrix . The material in the connective tissue gives it a loose consistency similar to a cotton ball that has been pulled apart . Loose connective tissue is found around every blood vessel and helps to keep the vessel in place . The tissue is also found around and between most body organs . In summary , areolar tissue is tough , yet flexible , and comprises membranes . <hl> The organic portion or protein fibers found in connective tissues are either collagen , elastic , or reticular fibers . <hl> Collagen fibers provide strength to the tissue , preventing it from being torn or separated from the surrounding tissues . Elastic fibers are made of the protein elastin ; this fiber can stretch to one and one half of its length and return to its original size and shape . Elastic fibers provide flexibility to the tissues . Reticular fibers are the third type of protein fiber found in connective tissues . This fiber consists of thin strands of collagen that form a network of fibers to support the tissue and other organs to which it is connected . The various types of connective tissues , the types of cells and fibers they are made of , and sample locations of the tissues is summarized in Table 33.3 .\",\n \"hl_sentences\": \"Fibrous connective tissues contain large amounts of collagen fibers and few cells or matrix material . As illustrated in Figure 33.12 , loose connective tissue has some fibroblasts ; macrophages are present as well . The organic portion or protein fibers found in connective tissues are either collagen , elastic , or reticular fibers .\",\n \"question\": {\n \"cloze_format\": \"The type of connective tissue that has the most fibers is the ___.\",\n \"normal_format\": \"Which type of connective tissue has the most fibers?\",\n \"question_choices\": [\n \"loose connective tissue\",\n \"fibrous connective tissue\",\n \"cartilage\",\n \"bone\"\n ],\n \"question_id\": \"fs-idp95325536\",\n \"question_text\": \"Which type of connective tissue has the most fibers?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"bone\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Bone , or osseous tissue , is a connective tissue that has a large amount of two different types of matrix material . <hl> The organic matrix is similar to the matrix material found in other connective tissues , including some amount of collagen and elastic fibers . This gives strength and flexibility to the tissue . The inorganic matrix consists of mineral salts — mostly calcium salts — that give the tissue hardness . Without adequate organic material in the matrix , the tissue breaks ; without adequate inorganic material in the matrix , the tissue bends .\",\n \"hl_sentences\": \"Bone , or osseous tissue , is a connective tissue that has a large amount of two different types of matrix material .\",\n \"question\": {\n \"cloze_format\": \"The type of connective tissue that has a mineralized different matrix is the ___.\",\n \"normal_format\": \"Which type of connective tissue has a mineralized different matrix?\",\n \"question_choices\": [\n \"loose connective tissue\",\n \"fibrous connective tissue\",\n \"cartilage\",\n \"bone\"\n ],\n \"question_id\": \"fs-idp129085216\",\n \"question_text\": \"Which type of connective tissue has a mineralized different matrix?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"osteoclast\"\n },\n \"bloom\": null,\n \"hl_context\": \"There are three types of cells in bone : osteoblasts , osteocytes , and osteoclasts . Osteoblasts are active in making bone for growth and remodeling . Osteoblasts deposit bone material into the matrix and , after the matrix surrounds them , they continue to live , but in a reduced metabolic state as osteocytes . Osteocytes are found in lacunae of the bone . <hl> Osteoclasts are active in breaking down bone for bone remodeling , and they provide access to calcium stored in tissues . <hl> Osteoclasts are usually found on the surface of the tissue .\",\n \"hl_sentences\": \"Osteoclasts are active in breaking down bone for bone remodeling , and they provide access to calcium stored in tissues .\",\n \"question\": {\n \"cloze_format\": \"The cell found in bone that breaks it down is called an ________.\",\n \"normal_format\": \"What is called the cell found in bone that breaks it down? \",\n \"question_choices\": [\n \"osteoblast\",\n \"osteocyte\",\n \"osteoclast\",\n \"osteon\"\n ],\n \"question_id\": \"fs-idp48720512\",\n \"question_text\": \"The cell found in bone that breaks it down is called an ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"osteoblast\"\n },\n \"bloom\": null,\n \"hl_context\": \"There are three types of cells in bone : osteoblasts , osteocytes , and osteoclasts . Osteoblasts are active in making bone for growth and remodeling . <hl> Osteoblasts deposit bone material into the matrix and , after the matrix surrounds them , they continue to live , but in a reduced metabolic state as osteocytes . <hl> Osteocytes are found in lacunae of the bone . Osteoclasts are active in breaking down bone for bone remodeling , and they provide access to calcium stored in tissues . Osteoclasts are usually found on the surface of the tissue .\",\n \"hl_sentences\": \"Osteoblasts deposit bone material into the matrix and , after the matrix surrounds them , they continue to live , but in a reduced metabolic state as osteocytes .\",\n \"question\": {\n \"cloze_format\": \"The cell found in bone that makes the bone is called an ________.\",\n \"normal_format\": \"What is the cell found in bone that makes the bone called?\",\n \"question_choices\": [\n \"osteoblast\",\n \"osteocyte\",\n \"osteoclast\",\n \"osteon\"\n ],\n \"question_id\": \"fs-idp6545232\",\n \"question_text\": \"The cell found in bone that makes the bone is called an ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"matrix of blood\"\n },\n \"bloom\": null,\n \"hl_context\": \"Blood is considered a connective tissue because it has a matrix , as shown in Figure 33.17 . The living cell types are red blood cells ( RBC ) , also called erythrocytes , and white blood cells ( WBC ) , also called leukocytes . <hl> The fluid portion of whole blood , its matrix , is commonly called plasma . <hl>\",\n \"hl_sentences\": \"The fluid portion of whole blood , its matrix , is commonly called plasma .\",\n \"question\": {\n \"cloze_format\": \"Plasma is the ________.\",\n \"normal_format\": \"What is Plasma?\",\n \"question_choices\": [\n \"fibers in blood\",\n \"matrix of blood\",\n \"cell that phagocytizes bacteria\",\n \"cell fragment found in the tissue\"\n ],\n \"question_id\": \"fs-idp43292144\",\n \"question_text\": \"Plasma is the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"skeletal muscle\"\n },\n \"bloom\": null,\n \"hl_context\": \"Cardiac muscle , shown in Figure 33.18 , is found only in the heart . Like skeletal muscle , it has cross striations in its cells , but cardiac muscle has a single , centrally located nucleus . <hl> Cardiac muscle is not under voluntary control but can be influenced by the autonomic nervous system to speed up or slow down . <hl> An added feature to cardiac muscle cells is a line than extends along the end of the cell as it abuts the next cardiac cell in the row . This line is called an intercalated disc : it assists in passing electrical impulse efficiently from one cell to the next and maintains the strong connection between neighboring cardiac cells . Skeletal muscle has striations across its cells caused by the arrangement of the contractile proteins actin and myosin . These muscle cells are relatively long and have multiple nuclei along the edge of the cell . <hl> Skeletal muscle is under voluntary , somatic nervous system control and is found in the muscles that move bones . <hl> Figure 33.18 illustrates the histology of skeletal muscle . <hl> Muscle Tissues There are three types of muscle in animal bodies : smooth , skeletal , and cardiac . <hl> <hl> They differ by the presence or absence of striations or bands , the number and location of nuclei , whether they are voluntarily or involuntarily controlled , and their location within the body . <hl> Table 33.4 summarizes these differences .\",\n \"hl_sentences\": \"Cardiac muscle is not under voluntary control but can be influenced by the autonomic nervous system to speed up or slow down . Skeletal muscle is under voluntary , somatic nervous system control and is found in the muscles that move bones . Muscle Tissues There are three types of muscle in animal bodies : smooth , skeletal , and cardiac . They differ by the presence or absence of striations or bands , the number and location of nuclei , whether they are voluntarily or involuntarily controlled , and their location within the body .\",\n \"question\": {\n \"cloze_format\": \"The type of muscle cell under voluntary control is the ________.\",\n \"normal_format\": \"Which type of muscle cell is under voluntary control?\",\n \"question_choices\": [\n \"smooth muscle\",\n \"skeletal muscle\",\n \"cardiac muscle\",\n \"visceral muscle\"\n ],\n \"question_id\": \"fs-idp86056688\",\n \"question_text\": \"The type of muscle cell under voluntary control is the ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"cell body\"\n },\n \"bloom\": null,\n \"hl_context\": \"Nervous tissues are made of cells specialized to receive and transmit electrical impulses from specific areas of the body and to send them to specific locations in the body . The main cell of the nervous system is the neuron , illustrated in Figure 33.19 . <hl> The large structure with a central nucleus is the cell body of the neuron . <hl> Projections from the cell body are either dendrites specialized in receiving input or a single axon specialized in transmitting impulses . Some glial cells are also shown . Astrocytes regulate the chemical environment of the nerve cell , and oligodendrocytes insulate the axon so the electrical nerve impulse is transferred more efficiently . Other glial cells that are not shown support the nutritional and waste requirements of the neuron . Some of the glial cells are phagocytic and remove debris or damaged cells from the tissue . A nerve consists of neurons and glial cells .\",\n \"hl_sentences\": \"The large structure with a central nucleus is the cell body of the neuron .\",\n \"question\": {\n \"cloze_format\": \"The ___ part of a neuron contains the nucleus.\",\n \"normal_format\": \"What is the part of a neuron that contains the nucleus?\",\n \"question_choices\": [\n \"cell body\",\n \"dendrite\",\n \"axon\",\n \"glial\"\n ],\n \"question_id\": \"fs-idp83445088\",\n \"question_text\": \"The part of a neuron that contains the nucleus is the\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"increase muscle activity to generate heat\"\n },\n \"bloom\": null,\n \"hl_context\": \"Heat Conservation and Dissipation Animals conserve or dissipate heat in a variety of ways . In certain climates , endothermic animals have some form of insulation , such as fur , fat , feathers , or some combination thereof . Animals with thick fur or feathers create an insulating layer of air between their skin and internal organs . Polar bears and seals live and swim in a subfreezing environment and yet maintain a constant , warm , body temperature . The arctic fox , for example , uses its fluffy tail as extra insulation when it curls up to sleep in cold weather . <hl> Mammals have a residual effect from shivering and increased muscle activity : arrector pili muscles cause “ goose bumps , ” causing small hairs to stand up when the individual is cold ; this has the intended effect of increasing body temperature . <hl> Mammals use layers of fat to achieve the same end . Loss of significant amounts of body fat will compromise an individual ’ s ability to conserve heat . <hl> Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . <hl> Animals that do not control their body temperature are ectotherms . This group has been called cold-blooded , but the term may not apply to an animal in the desert with a very warm body temperature . In contrast to ectotherms , which rely on external temperatures to set their body temperatures , poikilotherms are animals with constantly varying internal temperatures . An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm . <hl> Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . <hl> <hl> These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . <hl> <hl> Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) . <hl> Radiation is the emission of electromagnetic “ heat ” waves . Heat comes from the sun in this manner and radiates from dry skin the same way . Heat can be removed with liquid from a surface during evaporation . This occurs when a mammal sweats . Convection currents of air remove heat from the surface of dry skin as the air passes over it . Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock .\",\n \"hl_sentences\": \"Mammals have a residual effect from shivering and increased muscle activity : arrector pili muscles cause “ goose bumps , ” causing small hairs to stand up when the individual is cold ; this has the intended effect of increasing body temperature . Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) .\",\n \"question\": {\n \"cloze_format\": \"When faced with a sudden drop in environmental temperature, an endothermic animal will ___ .\",\n \"normal_format\": \"What will be the reaction of an endothermic animal when faced with a sudden drop in environmental temperature?\",\n \"question_choices\": [\n \"experience a drop in its body temperature\",\n \"wait to see if it goes lower\",\n \"increase muscle activity to generate heat\",\n \"add fur or fat to increase insulation\"\n ],\n \"question_id\": \"fs-idp44762736\",\n \"question_text\": \"When faced with a sudden drop in environmental temperature, an endothermic animal will:\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"lowering of blood glucose after a meal\"\n },\n \"bloom\": null,\n \"hl_context\": \"Any homeostatic process that changes the direction of the stimulus is a negative feedback loop . It may either increase or decrease the stimulus , but the stimulus is not allowed to continue as it did before the receptor sensed it . In other words , if a level is too high , the body does something to bring it down , and conversely , if a level is too low , the body does something to make it go up . Hence the term negative feedback . An example is animal maintenance of blood glucose levels . When an animal has eaten , blood glucose levels rise . This is sensed by the nervous system . Specialized cells in the pancreas sense this , and the hormone insulin is released by the endocrine system . <hl> Insulin causes blood glucose levels to decrease , as would be expected in a negative feedback system , as illustrated in Figure 33.20 . <hl> <hl> However , if an animal has not eaten and blood glucose levels decrease , this is sensed in another group of cells in the pancreas , and the hormone glucagon is released causing glucose levels to increase . <hl> This is still a negative feedback loop , but not in the direction expected by the use of the term “ negative . ” Another example of an increase as a result of the feedback loop is the control of blood calcium . If calcium levels decrease , specialized cells in the parathyroid gland sense this and release parathyroid hormone ( PTH ) , causing an increased absorption of calcium through the intestines and kidneys and , possibly , the breakdown of bone in order to liberate calcium . The effects of PTH are to raise blood levels of the element . Negative feedback loops are the predominant mechanism used in homeostasis . The goal of homeostasis is the maintenance of equilibrium around a point or value called a set point . While there are normal fluctuations from the set point , the body ’ s systems will usually attempt to go back to this point . A change in the internal or external environment is called a stimulus and is detected by a receptor ; the response of the system is to adjust the deviation parameter toward the set point . For instance , if the body becomes too warm , adjustments are made to cool the animal . <hl> If the blood ’ s glucose rises after a meal , adjustments are made to lower the blood glucose level by getting the nutrient into tissues that need it or to store it for later use . <hl>\",\n \"hl_sentences\": \"Insulin causes blood glucose levels to decrease , as would be expected in a negative feedback system , as illustrated in Figure 33.20 . However , if an animal has not eaten and blood glucose levels decrease , this is sensed in another group of cells in the pancreas , and the hormone glucagon is released causing glucose levels to increase . If the blood ’ s glucose rises after a meal , adjustments are made to lower the blood glucose level by getting the nutrient into tissues that need it or to store it for later use .\",\n \"question\": {\n \"cloze_format\": \"___ is an example of negative feedback.\",\n \"normal_format\": \"Which is an example of negative feedback?\",\n \"question_choices\": [\n \"lowering of blood glucose after a meal\",\n \"blood clotting after an injury\",\n \"lactation during nursing\",\n \"uterine contractions during labor\"\n ],\n \"question_id\": \"fs-idm3729104\",\n \"question_text\": \"Which is an example of negative feedback?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"conduction\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature that is the same as their environment and thus varies with the environment . Animals that do not control their body temperature are ectotherms . This group has been called cold-blooded , but the term may not apply to an animal in the desert with a very warm body temperature . In contrast to ectotherms , which rely on external temperatures to set their body temperatures , poikilotherms are animals with constantly varying internal temperatures . An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm . Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature . These animals are able to maintain a level of activity at cooler temperature , which an ectotherm cannot due to differing enzyme levels of activity . Heat can be exchanged between an animal and its environment through four mechanisms : radiation , evaporation , convection , and conduction ( Figure 33.22 ) . Radiation is the emission of electromagnetic “ heat ” waves . Heat comes from the sun in this manner and radiates from dry skin the same way . Heat can be removed with liquid from a surface during evaporation . This occurs when a mammal sweats . Convection currents of air remove heat from the surface of dry skin as the air passes over it . <hl> Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock . <hl>\",\n \"hl_sentences\": \"Heat will be conducted from one surface to another during direct contact with the surfaces , such as an animal resting on a warm rock .\",\n \"question\": {\n \"cloze_format\": \"___ is a method of heat exchange that occurs during direct contact between the source and animal.\",\n \"normal_format\": \"Which method of heat exchange occurs during direct contact between the source and animal?\",\n \"question_choices\": [\n \"radiation\",\n \"evaporation\",\n \"convection\",\n \"conduction\"\n ],\n \"question_id\": \"fs-idm58054384\",\n \"question_text\": \"Which method of heat exchange occurs during direct contact between the source and animal?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"hypothalamus\"\n },\n \"bloom\": null,\n \"hl_context\": \"Neural Control of Thermoregulation The nervous system is important to thermoregulation , as illustrated in Figure 33.22 . <hl> The processes of homeostasis and temperature control are centered in the hypothalamus of the advanced animal brain . <hl>\",\n \"hl_sentences\": \"The processes of homeostasis and temperature control are centered in the hypothalamus of the advanced animal brain .\",\n \"question\": {\n \"cloze_format\": \"The body’s thermostat is located in the ________.\",\n \"normal_format\": \"Where is the body’s thermostat located?\",\n \"question_choices\": [\n \"homeostatic receptor\",\n \"hypothalamus\",\n \"medulla\",\n \"vasodilation center\"\n ],\n \"question_id\": \"fs-idp61752464\",\n \"question_text\": \"The body’s thermostat is located in the ________.\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":33,"string":"33"},"chapter_text":{"kind":"string","value":"33.1 Animal Form and Function Learning Objectives By the end of this section, you will be able to:\n\n Describe the various types of body plans that occur in animals \n\n Describe limits on animal size and shape \n\n Relate bioenergetics to body size, levels of activity, and the environment \n\n Animals vary in form and function. From a sponge to a worm to a goat, an organism has a distinct body plan that limits its size and shape. Animals’ bodies are also designed to interact with their environments, whether in the deep sea, a rainforest canopy, or the desert. Therefore, a large amount of information about the structure of an organism's body (anatomy) and the function of its cells, tissues and organs (physiology) can be learned by studying that organism's environment. Body Plans \n\n Animal body plans follow set patterns related to symmetry. They are asymmetrical, radial, or bilateral in form as illustrated in Figure 33.2 . Asymmetrical animals are animals with no pattern or symmetry; an example of an asymmetrical animal is a sponge. Radial symmetry, as illustrated in Figure 33.2 , describes when an animal has an up-and-down orientation: any plane cut along its longitudinal axis through the organism produces equal halves, but not a definite right or left side. This plan is found mostly in aquatic animals, especially organisms that attach themselves to a base, like a rock or a boat, and extract their food from the surrounding water as it flows around the organism. Bilateral symmetry is illustrated in the same figure by a goat. The goat also has an upper and lower component to it, but a plane cut from front to back separates the animal into definite right and left sides. Additional terms used when describing positions in the body are anterior (front), posterior (rear), dorsal (toward the back), and ventral (toward the stomach). Bilateral symmetry is found in both land-based and aquatic animals; it enables a high level of mobility. \n\n Limits on Animal Size and Shape Animals with bilateral symmetry that live in water tend to have a fusiform shape: this is a tubular shaped body that is tapered at both ends. This shape decreases the drag on the body as it moves through water and allows the animal to swim at high speeds. Table 33.1 lists the maximum speed of various animals. Certain types of sharks can swim at fifty kilometers an hour and some dolphins at 32 to 40 kilometers per hour. Land animals frequently travel faster, although the tortoise and snail are significantly slower than cheetahs. Another difference in the adaptations of aquatic and land-dwelling organisms is that aquatic organisms are constrained in shape by the forces of drag in the water since water has higher viscosity than air. On the other hand, land-dwelling organisms are constrained mainly by gravity, and drag is relatively unimportant. For example, most adaptations in birds are for gravity not for drag. \n\n Maximum Speed of Assorted Land Marine Animals \n\n Animal Speed (kmh) Speed (mph) \n\n Cheetah \n\n 113 \n\n 70 \n\n Quarter horse \n\n 77 \n\n 48 \n\n Fox \n\n 68 \n\n 42 \n\n Shortfin mako shark \n\n 50 \n\n 31 \n\n Domestic house cat \n\n 48 \n\n 30 \n\n Human \n\n 45 \n\n 28 \n\n Dolphin \n\n 32–40 \n\n 20–25 \n\n Mouse \n\n 13 \n\n 8 \n\n Snail \n\n 0.05 \n\n 0.03 \n\n Table 33.1 \n\n Most animals have an exoskeleton, including insects, spiders, scorpions, horseshoe crabs, centipedes, and crustaceans. Scientists estimate that, of insects alone, there are over 30 million species on our planet. The exoskeleton is a hard covering or shell that provides benefits to the animal, such as protection against damage from predators and from water loss (for land animals); it also provides for the attachments of muscles. \n\n As the tough and resistant outer cover of an arthropod, the exoskeleton may be constructed of a tough polymer such as chitin and is often biomineralized with materials such as calcium carbonate. This is fused to the animal’s epidermis. Ingrowths of the exoskeleton, called apodemes , function as attachment sites for muscles, similar to tendons in more advanced animals ( Figure 33.3 ). In order to grow, the animal must first synthesize a new exoskeleton underneath the old one and then shed or molt the original covering. This limits the animal’s ability to grow continually, and may limit the individual’s ability to mature if molting does not occur at the proper time. The thickness of the exoskeleton must be increased significantly to accommodate any increase in weight. It is estimated that a doubling of body size increases body weight by a factor of eight. The increasing thickness of the chitin necessary to support this weight limits most animals with an exoskeleton to a relatively small size. The same principles apply to endoskeletons, but they are more efficient because muscles are attached on the outside, making it easier to compensate for increased mass. \n\n An animal with an endoskeleton has its size determined by the amount of skeletal system it needs in order to support the other tissues and the amount of muscle it needs for movement. As the body size increases, both bone and muscle mass increase. The speed achievable by the animal is a balance between its overall size and the bone and muscle that provide support and movement. \n\n Limiting Effects of Diffusion on Size and Development \n\n The exchange of nutrients and wastes between a cell and its watery environment occurs through the process of diffusion. All living cells are bathed in liquid, whether they are in a single-celled organism or a multicellular one. Diffusion is effective over a specific distance and limits the size that an individual cell can attain. If a cell is a single-celled microorganism, such as an amoeba, it can satisfy all of its nutrient and waste needs through diffusion. If the cell is too large, then diffusion is ineffective and the center of the cell does not receive adequate nutrients nor is it able to effectively dispel its waste. \n\n An important concept in understanding how efficient diffusion is as a means of transport is the surface to volume ratio. Recall that any three-dimensional object has a surface area and volume; the ratio of these two quantities is the surface-to-volume ratio. Consider a cell shaped like a perfect sphere: it has a surface area of 4πr 2 , and a volume of (4/3)πr 3 . The surface-to-volume ratio of a sphere is 3/r; as the cell gets bigger, its surface to volume ratio decreases, making diffusion less efficient. The larger the size of the sphere, or animal, the less surface area for diffusion it possesses. \n\n The solution to producing larger organisms is for them to become multicellular. Specialization occurs in complex organisms, allowing cells to become more efficient at doing fewer tasks. For example, circulatory systems bring nutrients and remove waste, while respiratory systems provide oxygen for the cells and remove carbon dioxide from them. Other organ systems have developed further specialization of cells and tissues and efficiently control body functions. Moreover, surface-to-volume ratio applies to other areas of animal development, such as the relationship between muscle mass and cross-sectional surface area in supporting skeletons, and in the relationship between muscle mass and the generation of dissipation of heat. \n\n Link to Learning \n\n Visit this interactive site to see an entire animal (a zebrafish embryo) at the cellular and sub-cellular level. Use the zoom and navigation functions for a virtual nanoscopy exploration. \n\n Animal Bioenergetics \n\n All animals must obtain their energy from food they ingest or absorb. These nutrients are converted to adenosine triphosphate (ATP) for short-term storage and use by all cells. Some animals store energy for slightly longer times as glycogen, and others store energy for much longer times in the form of triglycerides housed in specialized adipose tissues. No energy system is one hundred percent efficient, and an animal’s metabolism produces waste energy in the form of heat. If an animal can conserve that heat and maintain a relatively constant body temperature, it is classified as a warm-blooded animal and called an endotherm . The insulation used to conserve the body heat comes in the forms of fur, fat, or feathers. The absence of insulation in ectothermic animals increases their dependence on the environment for body heat. \n\n The amount of energy expended by an animal over a specific time is called its metabolic rate. The rate is measured variously in joules, calories, or kilocalories (1000 calories). Carbohydrates and proteins contain about 4.5 to 5 kcal/g, and fat contains about 9 kcal/g. Metabolic rate is estimated as the basal metabolic rate (BMR) in endothermic animals at rest and as the standard metabolic rate (SMR) in ectotherms. Human males have a BMR of 1600 to 1800 kcal/day, and human females have a BMR of 1300 to 1500 kcal/day. Even with insulation, endothermal animals require extensive amounts of energy to maintain a constant body temperature. An ectotherm such as an alligator has an SMR of 60 kcal/day. Energy Requirements Related to Body Size \n\n Smaller endothermic animals have a greater surface area for their mass than larger ones ( Figure 33.4 ). Therefore, smaller animals lose heat at a faster rate than larger animals and require more energy to maintain a constant internal temperature. This results in a smaller endothermic animal having a higher BMR, per body weight, than a larger endothermic animal. \n\n Energy Requirements Related to Levels of Activity \n\n The more active an animal is, the more energy is needed to maintain that activity, and the higher its BMR or SMR. The average daily rate of energy consumption is about two to four times an animal’s BMR or SMR. Humans are more sedentary than most animals and have an average daily rate of only 1.5 times the BMR. The diet of an endothermic animal is determined by its BMR. For example: the type of grasses, leaves, or shrubs that an herbivore eats affects the number of calories that it takes in. The relative caloric content of herbivore foods, in descending order, is tall grasses > legumes > short grasses > forbs (any broad-leaved plant, not a grass) > subshrubs > annuals/biennials. \n\n Energy Requirements Related to Environment \n\n Animals adapt to extremes of temperature or food availability through torpor. Torpor is a process that leads to a decrease in activity and metabolism and allows animals to survive adverse conditions. Torpor can be used by animals for long periods, such as entering a state of hibernation during the winter months, in which case it enables them to maintain a reduced body temperature. During hibernation, ground squirrels can achieve an abdominal temperature of 0° C (32° F), while a bear’s internal temperature is maintained higher at about 37° C (99° F). If torpor occurs during the summer months with high temperatures and little water, it is called estivation . Some desert animals use this to survive the harshest months of the year. Torpor can occur on a daily basis; this is seen in bats and hummingbirds. While endothermy is limited in smaller animals by surface to volume ratio, some organisms can be smaller and still be endotherms because they employ daily torpor during the part of the day that is coldest. This allows them to conserve energy during the colder parts of the day, when they consume more energy to maintain their body temperature. \n\n Animal Body Planes and Cavities \n\n A standing vertebrate animal can be divided by several planes. A sagittal plane divides the body into right and left portions. A midsagittal plane divides the body exactly in the middle, making two equal right and left halves. A frontal plane (also called a coronal plane) separates the front from the back. A transverse plane (or, horizontal plane) divides the animal into upper and lower portions. This is sometimes called a cross section, and, if the transverse cut is at an angle, it is called an oblique plane. Figure 33.5 illustrates these planes on a goat (a four-legged animal) and a human being. \n\n Vertebrate animals have a number of defined body cavities, as illustrated in Figure 33.6 . Two of these are major cavities that contain smaller cavities within them. The dorsal cavity contains the cranial and the vertebral (or spinal) cavities. The ventral cavity contains the thoracic cavity, which in turn contains the pleural cavity around the lungs and the pericardial cavity, which surrounds the heart. The ventral cavity also contains the abdominopelvic cavity, which can be separated into the abdominal and the pelvic cavities. \n\n Career Connection Physical Anthropologist \n\n Physical anthropologists study the adaption, variability, and evolution of human beings, plus their living and fossil relatives. They can work in a variety of settings, although most will have an academic appointment at a university, usually in an anthropology department or a biology, genetics, or zoology department. \n\n Non-academic positions are available in the automotive and aerospace industries where the focus is on human size, shape, and anatomy. Research by these professionals might range from studies of how the human body reacts to car crashes to exploring how to make seats more comfortable. Other non-academic positions can be obtained in museums of natural history, anthropology, archaeology, or science and technology. These positions involve educating students from grade school through graduate school. Physical anthropologists serve as education coordinators, collection managers, writers for museum publications, and as administrators. Zoos employ these professionals, especially if they have an expertise in primate biology; they work in collection management and captive breeding programs for endangered species. Forensic science utilizes physical anthropology expertise in identifying human and animal remains, assisting in determining the cause of death, and for expert testimony in trials. \n33.2 Animal Primary Tissues Learning Objectives By the end of this section, you will be able to:\n\n Describe epithelial tissues \n\n Discuss the different types of connective tissues in animals \n\n Describe three types of muscle tissues \n\n Describe nervous tissue \n\n The tissues of multicellular, complex animals are four primary types: epithelial, connective, muscle, and nervous. Recall that tissues are groups of similar cells group of similar cells carrying out related functions. These tissues combine to form organs—like the skin or kidney—that have specific, specialized functions within the body. Organs are organized into organ systems to perform functions; examples include the circulatory system, which consists of the heart and blood vessels, and the digestive system, consisting of several organs, including the stomach, intestines, liver, and pancreas. Organ systems come together to create an entire organism. \n\n Epithelial Tissues Epithelial tissues cover the outside of organs and structures in the body and line the lumens of organs in a single layer or multiple layers of cells. The types of epithelia are classified by the shapes of cells present and the number of layers of cells. Epithelia composed of a single layer of cells is called simple epithelia ; epithelial tissue composed of multiple layers is called stratified epithelia . Table 33.2 summarizes the different types of epithelial tissues. \n\n Different Types of Epithelial Tissues \n\n Cell shape Description Location \n\n squamous flat, irregular round shape simple: lung alveoli, capillaries stratified: skin, mouth, vagina \n\n cuboidal cube shaped, central nucleus glands, renal tubules \n\n columnar tall, narrow, nucleus toward base\n\ntall, narrow, nucleus along cell simple: digestive tract\n\npseudostratified: respiratory tract \n\n transitional round, simple but appear stratified urinary bladder \n\n Table 33.2 \n\n Squamous Epithelia \n\n Squamous epithelial cells are generally round, flat, and have a small, centrally located nucleus. The cell outline is slightly irregular, and cells fit together to form a covering or lining. When the cells are arranged in a single layer (simple epithelia), they facilitate diffusion in tissues, such as the areas of gas exchange in the lungs and the exchange of nutrients and waste at blood capillaries. \n\n Figure 33.7 a illustrates a layer of squamous cells with their membranes joined together to form an epithelium. Image Figure 33.7 b illustrates squamous epithelial cells arranged in stratified layers, where protection is needed on the body from outside abrasion and damage. This is called a stratified squamous epithelium and occurs in the skin and in tissues lining the mouth and vagina. \n\n Cuboidal Epithelia \n\n Cuboidal epithelial cells, shown in Figure 33.8 , are cube-shaped with a single, central nucleus. They are most commonly found in a single layer representing a simple epithelia in glandular tissues throughout the body where they prepare and secrete glandular material. They are also found in the walls of tubules and in the ducts of the kidney and liver. \n\n Columnar Epithelia \n\n Columnar epithelial cells are taller than they are wide: they resemble a stack of columns in an epithelial layer, and are most commonly found in a single-layer arrangement. The nuclei of columnar epithelial cells in the digestive tract appear to be lined up at the base of the cells, as illustrated in Figure 33.9 . These cells absorb material from the lumen of the digestive tract and prepare it for entry into the body through the circulatory and lymphatic systems. \n\n Columnar epithelial cells lining the respiratory tract appear to be stratified. However, each cell is attached to the base membrane of the tissue and, therefore, they are simple tissues. The nuclei are arranged at different levels in the layer of cells, making it appear as though there is more than one layer, as seen in Figure 33.10 . This is called pseudostratified , columnar epithelia. This cellular covering has cilia at the apical, or free, surface of the cells. The cilia enhance the movement of mucous and trapped particles out of the respiratory tract, helping to protect the system from invasive microorganisms and harmful material that has been breathed into the body. Goblet cells are interspersed in some tissues (such as the lining of the trachea). The goblet cells contain mucous that traps irritants, which in the case of the trachea keep these irritants from getting into the lungs. \n\n Transitional Epithelia \n\n Transitional or uroepithelial cells appear only in the urinary system, primarily in the bladder and ureter. These cells are arranged in a stratified layer, but they have the capability of appearing to pile up on top of each other in a relaxed, empty bladder, as illustrated in Figure 33.11 . As the urinary bladder fills, the epithelial layer unfolds and expands to hold the volume of urine introduced into it. As the bladder fills, it expands and the lining becomes thinner. In other words, the tissue transitions from thick to thin. \n\n Visual Connection \n\n Which of the following statements about types of epithelial cells is false? \n\n Simple columnar epithelial cells line the tissue of the lung. \n\n Simple cuboidal epithelial cells are involved in the filtering of blood in the kidney. \n\n Pseudostratisfied columnar epithilia occur in a single layer, but the arrangement of nuclei makes it appear that more than one layer is present. \n\n Transitional epithelia change in thickness depending on how full the bladder is. \n\n Connective Tissues Connective tissues are made up of a matrix consisting of living cells and a non-living substance, called the ground substance. The ground substance is made of an organic substance (usually a protein) and an inorganic substance (usually a mineral or water). The principal cell of connective tissues is the fibroblast. This cell makes the fibers found in nearly all of the connective tissues. Fibroblasts are motile, able to carry out mitosis, and can synthesize whichever connective tissue is needed. Macrophages, lymphocytes, and, occasionally, leukocytes can be found in some of the tissues. Some tissues have specialized cells that are not found in the others. The matrix in connective tissues gives the tissue its density. When a connective tissue has a high concentration of cells or fibers, it has proportionally a less dense matrix. \n\n The organic portion or protein fibers found in connective tissues are either collagen, elastic, or reticular fibers. Collagen fibers provide strength to the tissue, preventing it from being torn or separated from the surrounding tissues. Elastic fibers are made of the protein elastin; this fiber can stretch to one and one half of its length and return to its original size and shape. Elastic fibers provide flexibility to the tissues. Reticular fibers are the third type of protein fiber found in connective tissues. This fiber consists of thin strands of collagen that form a network of fibers to support the tissue and other organs to which it is connected. The various types of connective tissues, the types of cells and fibers they are made of, and sample locations of the tissues is summarized in Table 33.3 . \n\n Connective Tissues \n\n Tissue \n\n Cells \n\n Fibers \n\n Location \n\n loose/areolar \n\n fibroblasts, macrophages, some lymphocytes, some neutrophils \n\n few: collagen, elastic, reticular \n\n around blood vessels; anchors epithelia \n\n dense, fibrous connective tissue \n\n fibroblasts, macrophages, \n\n mostly collagen \n\n irregular: skin regular: tendons, ligaments \n\n cartilage \n\n chondrocytes, chondroblasts \n\n hyaline: few collagen fibrocartilage: large amount of collagen \n\n shark skeleton, fetal bones, human ears, intervertebral discs \n\n bone \n\n osteoblasts, osteocytes, osteoclasts \n\n some: collagen, elastic \n\n vertebrate skeletons \n\n adipose \n\n adipocytes \n\n few \n\n adipose (fat) \n\n blood \n\n red blood cells, white blood cells \n\n none \n\n blood \n\n Table 33.3 \n\n Loose/Areolar Connective Tissue \n\n Loose connective tissue , also called areolar connective tissue, has a sampling of all of the components of a connective tissue. As illustrated in Figure 33.12 , loose connective tissue has some fibroblasts; macrophages are present as well. Collagen fibers are relatively wide and stain a light pink, while elastic fibers are thin and stain dark blue to black. The space between the formed elements of the tissue is filled with the matrix. The material in the connective tissue gives it a loose consistency similar to a cotton ball that has been pulled apart. Loose connective tissue is found around every blood vessel and helps to keep the vessel in place. The tissue is also found around and between most body organs. In summary, areolar tissue is tough, yet flexible, and comprises membranes. \n\n Fibrous Connective Tissue \n\n Fibrous connective tissues contain large amounts of collagen fibers and few cells or matrix material. The fibers can be arranged irregularly or regularly with the strands lined up in parallel. Irregularly arranged fibrous connective tissues are found in areas of the body where stress occurs from all directions, such as the dermis of the skin. Regular fibrous connective tissue, shown in Figure 33.13 , is found in tendons (which connect muscles to bones) and ligaments (which connect bones to bones). \n\n Cartilage \n\n Cartilage is a connective tissue with a large amount of the matrix and variable amounts of fibers. The cells, called chondrocytes , make the matrix and fibers of the tissue. Chondrocytes are found in spaces within the tissue called lacunae . \n\n A cartilage with few collagen and elastic fibers is hyaline cartilage, illustrated in Figure 33.14 . The lacunae are randomly scattered throughout the tissue and the matrix takes on a milky or scrubbed appearance with routine histological stains. Sharks have cartilaginous skeletons, as does nearly the entire human skeleton during a specific pre-birth developmental stage. A remnant of this cartilage persists in the outer portion of the human nose. Hyaline cartilage is also found at the ends of long bones, reducing friction and cushioning the articulations of these bones. \n\n Elastic cartilage has a large amount of elastic fibers, giving it tremendous flexibility. The ears of most vertebrate animals contain this cartilage as do portions of the larynx, or voice box. Fibrocartilage contains a large amount of collagen fibers, giving the tissue tremendous strength. Fibrocartilage comprises the intervertebral discs in vertebrate animals. Hyaline cartilage found in movable joints such as the knee and shoulder becomes damaged as a result of age or trauma. Damaged hyaline cartilage is replaced by fibrocartilage and results in the joints becoming “stiff.” \n\n Bone \n\n Bone, or osseous tissue, is a connective tissue that has a large amount of two different types of matrix material. The organic matrix is similar to the matrix material found in other connective tissues, including some amount of collagen and elastic fibers. This gives strength and flexibility to the tissue. The inorganic matrix consists of mineral salts—mostly calcium salts—that give the tissue hardness. Without adequate organic material in the matrix, the tissue breaks; without adequate inorganic material in the matrix, the tissue bends. \n\n There are three types of cells in bone: osteoblasts, osteocytes, and osteoclasts. Osteoblasts are active in making bone for growth and remodeling. Osteoblasts deposit bone material into the matrix and, after the matrix surrounds them, they continue to live, but in a reduced metabolic state as osteocytes. Osteocytes are found in lacunae of the bone. Osteoclasts are active in breaking down bone for bone remodeling, and they provide access to calcium stored in tissues. Osteoclasts are usually found on the surface of the tissue. \n\n Bone can be divided into two types: compact and spongy. Compact bone is found in the shaft (or diaphysis) of a long bone and the surface of the flat bones, while spongy bone is found in the end (or epiphysis) of a long bone. Compact bone is organized into subunits called osteons , as illustrated in Figure 33.15 . A blood vessel and a nerve are found in the center of the structure within the Haversian canal, with radiating circles of lacunae around it known as lamellae. The wavy lines seen between the lacunae are microchannels called canaliculi ; they connect the lacunae to aid diffusion between the cells. Spongy bone is made of tiny plates called trabeculae these plates serve as struts to give the spongy bone strength. Over time, these plates can break causing the bone to become less resilient. Bone tissue forms the internal skeleton of vertebrate animals, providing structure to the animal and points of attachment for tendons. \n\n Adipose Tissue \n\n Adipose tissue, or fat tissue, is considered a connective tissue even though it does not have fibroblasts or a real matrix and only has a few fibers. Adipose tissue is made up of cells called adipocytes that collect and store fat in the form of triglycerides, for energy metabolism. Adipose tissues additionally serve as insulation to help maintain body temperatures, allowing animals to be endothermic, and they function as cushioning against damage to body organs. Under a microscope, adipose tissue cells appear empty due to the extraction of fat during the processing of the material for viewing, as seen in Figure 33.16 . The thin lines in the image are the cell membranes, and the nuclei are the small, black dots at the edges of the cells. \n\n Blood \n\n Blood is considered a connective tissue because it has a matrix, as shown in Figure 33.17 . The living cell types are red blood cells (RBC), also called erythrocytes, and white blood cells (WBC), also called leukocytes. The fluid portion of whole blood, its matrix, is commonly called plasma. \n\n The cell found in greatest abundance in blood is the erythrocyte. Erythrocytes are counted in millions in a blood sample: the average number of red blood cells in primates is 4.7 to 5.5 million cells per microliter. Erythrocytes are consistently the same size in a species, but vary in size between species. For example, the average diameter of a primate red blood cell is 7.5 µl, a dog is close at 7.0 µl, but a cat’s RBC diameter is 5.9 µl. Sheep erythrocytes are even smaller at 4.6 µl. Mammalian erythrocytes lose their nuclei and mitochondria when they are released from the bone marrow where they are made. Fish, amphibian, and avian red blood cells maintain their nuclei and mitochondria throughout the cell’s life. The principal job of an erythrocyte is to carry and deliver oxygen to the tissues. \n\n Leukocytes are the predominant white blood cells found in the peripheral blood. Leukocytes are counted in the thousands in the blood with measurements expressed as ranges: primate counts range from 4,800 to 10,800 cells per µl, dogs from 5,600 to 19,200 cells per µl, cats from 8,000 to 25,000 cells per µl, cattle from 4,000 to 12,000 cells per µl, and pigs from 11,000 to 22,000 cells per µl. \n\n Lymphocytes function primarily in the immune response to foreign antigens or material. Different types of lymphocytes make antibodies tailored to the foreign antigens and control the production of those antibodies. Neutrophils are phagocytic cells and they participate in one of the early lines of defense against microbial invaders, aiding in the removal of bacteria that has entered the body. Another leukocyte that is found in the peripheral blood is the monocyte. Monocytes give rise to phagocytic macrophages that clean up dead and damaged cells in the body, whether they are foreign or from the host animal. Two additional leukocytes in the blood are eosinophils and basophils—both help to facilitate the inflammatory response. \n\n The slightly granular material among the cells is a cytoplasmic fragment of a cell in the bone marrow. This is called a platelet or thrombocyte. Platelets participate in the stages leading up to coagulation of the blood to stop bleeding through damaged blood vessels. Blood has a number of functions, but primarily it transports material through the body to bring nutrients to cells and remove waste material from them. \n\n Muscle Tissues There are three types of muscle in animal bodies: smooth, skeletal, and cardiac. They differ by the presence or absence of striations or bands, the number and location of nuclei, whether they are voluntarily or involuntarily controlled, and their location within the body. Table 33.4 summarizes these differences. \n\n Types of Muscles \n\n Type of Muscle \n\n Striations \n\n Nuclei \n\n Control \n\n Location \n\n smooth \n\n no \n\n single, in center \n\n involuntary \n\n visceral organs \n\n skeletal \n\n yes \n\n many, at periphery \n\n voluntary \n\n skeletal muscles \n\n cardiac \n\n yes \n\n single, in center \n\n involuntary \n\n heart \n\n Table 33.4 \n\n Smooth Muscle \n\n Smooth muscle does not have striations in its cells. It has a single, centrally located nucleus, as shown in Figure 33.18 . Constriction of smooth muscle occurs under involuntary, autonomic nervous control and in response to local conditions in the tissues. Smooth muscle tissue is also called non-striated as it lacks the banded appearance of skeletal and cardiac muscle. The walls of blood vessels, the tubes of the digestive system, and the tubes of the reproductive systems are composed of mostly smooth muscle. \n\n Skeletal Muscle \n\n Skeletal muscle has striations across its cells caused by the arrangement of the contractile proteins actin and myosin. These muscle cells are relatively long and have multiple nuclei along the edge of the cell. Skeletal muscle is under voluntary, somatic nervous system control and is found in the muscles that move bones. Figure 33.18 illustrates the histology of skeletal muscle. \n\n Cardiac Muscle \n\n Cardiac muscle, shown in Figure 33.18 , is found only in the heart. Like skeletal muscle, it has cross striations in its cells, but cardiac muscle has a single, centrally located nucleus. Cardiac muscle is not under voluntary control but can be influenced by the autonomic nervous system to speed up or slow down. An added feature to cardiac muscle cells is a line than extends along the end of the cell as it abuts the next cardiac cell in the row. This line is called an intercalated disc: it assists in passing electrical impulse efficiently from one cell to the next and maintains the strong connection between neighboring cardiac cells. \n\n Nervous Tissues \n\n Nervous tissues are made of cells specialized to receive and transmit electrical impulses from specific areas of the body and to send them to specific locations in the body. The main cell of the nervous system is the neuron, illustrated in Figure 33.19 . The large structure with a central nucleus is the cell body of the neuron. Projections from the cell body are either dendrites specialized in receiving input or a single axon specialized in transmitting impulses. Some glial cells are also shown. Astrocytes regulate the chemical environment of the nerve cell, and oligodendrocytes insulate the axon so the electrical nerve impulse is transferred more efficiently. Other glial cells that are not shown support the nutritional and waste requirements of the neuron. Some of the glial cells are phagocytic and remove debris or damaged cells from the tissue. A nerve consists of neurons and glial cells. \n\n Link to Learning \n\n Click through the interactive review to learn more about epithelial tissues. Career Connection Pathologist \n\n A pathologist is a medical doctor or veterinarian who has specialized in the laboratory detection of disease in animals, including humans. These professionals complete medical school education and follow it with an extensive post-graduate residency at a medical center. A pathologist may oversee clinical laboratories for the evaluation of body tissue and blood samples for the detection of disease or infection. They examine tissue specimens through a microscope to identify cancers and other diseases. Some pathologists perform autopsies to determine the cause of death and the progression of disease. \n33.3 Homeostasis Learning Objectives By the end of this section, you will be able to:\n\n Define homeostasis \n\n Describe the factors affecting homeostasis \n\n Discuss positive and negative feedback mechanisms used in homeostasis \n\n Describe thermoregulation of endothermic and ectothermic animals \n\n Animal organs and organ systems constantly adjust to internal and external changes through a process called homeostasis (“steady state”). These changes might be in the level of glucose or calcium in blood or in external temperatures. Homeostasis means to maintain dynamic equilibrium in the body. It is dynamic because it is constantly adjusting to the changes that the body’s systems encounter. It is equilibrium because body functions are kept within specific ranges. Even an animal that is apparently inactive is maintaining this homeostatic equilibrium. \n\n Homeostatic Process \n\n The goal of homeostasis is the maintenance of equilibrium around a point or value called a set point . While there are normal fluctuations from the set point, the body’s systems will usually attempt to go back to this point. A change in the internal or external environment is called a stimulus and is detected by a receptor; the response of the system is to adjust the deviation parameter toward the set point. For instance, if the body becomes too warm, adjustments are made to cool the animal. If the blood’s glucose rises after a meal, adjustments are made to lower the blood glucose level by getting the nutrient into tissues that need it or to store it for later use. \n\n Control of Homeostasis \n\n When a change occurs in an animal’s environment, an adjustment must be made. The receptor senses the change in the environment, then sends a signal to the control center (in most cases, the brain) which in turn generates a response that is signaled to an effector. The effector is a muscle (that contracts or relaxes) or a gland that secretes. Homeostatsis is maintained by negative feedback loops. Positive feedback loops actually push the organism further out of homeostasis, but may be necessary for life to occur. Homeostasis is controlled by the nervous and endocrine system of mammals. \n\n Negative Feedback Mechanisms \n\n Any homeostatic process that changes the direction of the stimulus is a negative feedback loop . It may either increase or decrease the stimulus, but the stimulus is not allowed to continue as it did before the receptor sensed it. In other words, if a level is too high, the body does something to bring it down, and conversely, if a level is too low, the body does something to make it go up. Hence the term negative feedback. An example is animal maintenance of blood glucose levels. When an animal has eaten, blood glucose levels rise. This is sensed by the nervous system. Specialized cells in the pancreas sense this, and the hormone insulin is released by the endocrine system. Insulin causes blood glucose levels to decrease, as would be expected in a negative feedback system, as illustrated in Figure 33.20 . However, if an animal has not eaten and blood glucose levels decrease, this is sensed in another group of cells in the pancreas, and the hormone glucagon is released causing glucose levels to increase. This is still a negative feedback loop, but not in the direction expected by the use of the term “negative.” Another example of an increase as a result of the feedback loop is the control of blood calcium. If calcium levels decrease, specialized cells in the parathyroid gland sense this and release parathyroid hormone (PTH), causing an increased absorption of calcium through the intestines and kidneys and, possibly, the breakdown of bone in order to liberate calcium. The effects of PTH are to raise blood levels of the element. Negative feedback loops are the predominant mechanism used in homeostasis. \n\n Positive Feedback Loop A positive feedback loop maintains the direction of the stimulus, possibly accelerating it. Few examples of positive feedback loops exist in animal bodies, but one is found in the cascade of chemical reactions that result in blood clotting, or coagulation. As one clotting factor is activated, it activates the next factor in sequence until a fibrin clot is achieved. The direction is maintained, not changed, so this is positive feedback. Another example of positive feedback is uterine contractions during childbirth, as illustrated in Figure 33.21 . The hormone oxytocin, made by the endocrine system, stimulates the contraction of the uterus. This produces pain sensed by the nervous system. Instead of lowering the oxytocin and causing the pain to subside, more oxytocin is produced until the contractions are powerful enough to produce childbirth. \n\n Visual Connection \n\n State whether each of the following processes is regulated by a positive feedback loop or a negative feedback loop. A person feels satiated after eating a large meal. \n\n The blood has plenty of red blood cells. As a result, erythropoietin, a hormone that stimulates the production of new red blood cells, is no longer released from the kidney. \n\n Set Point It is possible to adjust a system’s set point. When this happens, the feedback loop works to maintain the new setting. An example of this is blood pressure: over time, the normal or set point for blood pressure can increase as a result of continued increases in blood pressure. The body no longer recognizes the elevation as abnormal and no attempt is made to return to the lower set point. The result is the maintenance of an elevated blood pressure that can have harmful effects on the body. Medication can lower blood pressure and lower the set point in the system to a more healthy level. This is called a process of alteration of the set point in a feedback loop. \n\n Changes can be made in a group of body organ systems in order to maintain a set point in another system. This is called acclimatization . This occurs, for instance, when an animal migrates to a higher altitude than it is accustomed to. In order to adjust to the lower oxygen levels at the new altitude, the body increases the number of red blood cells circulating in the blood to ensure adequate oxygen delivery to the tissues. Another example of acclimatization is animals that have seasonal changes in their coats: a heavier coat in the winter ensures adequate heat retention, and a light coat in summer assists in keeping body temperature from rising to harmful levels. \n\n Link to Learning \n\n Feedback mechanisms can be understood in terms of driving a race car along a track: watch a short video lesson on positive and negative feedback loops.\n\n Click to view content \n\n Homeostasis: Thermoregulation Body temperature affects body activities. Generally, as body temperature rises, enzyme activity rises as well. For every ten degree centigrade rise in temperature, enzyme activity doubles, up to a point. Body proteins, including enzymes, begin to denature and lose their function with high heat (around 50 o C for mammals). Enzyme activity will decrease by half for every ten degree centigrade drop in temperature, to the point of freezing, with a few exceptions. Some fish can withstand freezing solid and return to normal with thawing. \n\n Link to Learning \n\n Watch this Discovery Channel video on thermoregulation to see illustrations of this process in a variety of animals.\n\n Click to view content \n\n Endotherms and Ectotherms Animals can be divided into two groups: some maintain a constant body temperature in the face of differing environmental temperatures, while others have a body temperature that is the same as their environment and thus varies with the environment. Animals that do not control their body temperature are ectotherms. This group has been called cold-blooded, but the term may not apply to an animal in the desert with a very warm body temperature. In contrast to ectotherms, which rely on external temperatures to set their body temperatures, poikilotherms are animals with constantly varying internal temperatures. An animal that maintains a constant body temperature in the face of environmental changes is called a homeotherm. Endotherms are animals that rely on internal sources for body temperature but which can exhibit extremes in temperature. These animals are able to maintain a level of activity at cooler temperature, which an ectotherm cannot due to differing enzyme levels of activity. Heat can be exchanged between an animal and its environment through four mechanisms: radiation, evaporation, convection, and conduction ( Figure 33.22 ). Radiation is the emission of electromagnetic “heat” waves. Heat comes from the sun in this manner and radiates from dry skin the same way. Heat can be removed with liquid from a surface during evaporation. This occurs when a mammal sweats. Convection currents of air remove heat from the surface of dry skin as the air passes over it. Heat will be conducted from one surface to another during direct contact with the surfaces, such as an animal resting on a warm rock. \n\n Heat Conservation and Dissipation Animals conserve or dissipate heat in a variety of ways. In certain climates, endothermic animals have some form of insulation, such as fur, fat, feathers, or some combination thereof. Animals with thick fur or feathers create an insulating layer of air between their skin and internal organs. Polar bears and seals live and swim in a subfreezing environment and yet maintain a constant, warm, body temperature. The arctic fox, for example, uses its fluffy tail as extra insulation when it curls up to sleep in cold weather. Mammals have a residual effect from shivering and increased muscle activity: arrector pili muscles cause “goose bumps,” causing small hairs to stand up when the individual is cold; this has the intended effect of increasing body temperature. Mammals use layers of fat to achieve the same end. Loss of significant amounts of body fat will compromise an individual’s ability to conserve heat. \n\n Endotherms use their circulatory systems to help maintain body temperature. Vasodilation brings more blood and heat to the body surface, facilitating radiation and evaporative heat loss, which helps to cool the body. Vasoconstriction reduces blood flow in peripheral blood vessels, forcing blood toward the core and the vital organs found there, and conserving heat. Some animals have adaptions to their circulatory system that enable them to transfer heat from arteries to veins, warming blood returning to the heart. This is called a countercurrent heat exchange; it prevents the cold venous blood from cooling the heart and other internal organs. This adaption can be shut down in some animals to prevent overheating the internal organs. The countercurrent adaption is found in many animals, including dolphins, sharks, bony fish, bees, and hummingbirds. In contrast, similar adaptations can help cool endotherms when needed, such as dolphin flukes and elephant ears. \n\n Some ectothermic animals use changes in their behavior to help regulate body temperature. For example, a desert ectothermic animal may simply seek cooler areas during the hottest part of the day in the desert to keep from getting too warm. The same animals may climb onto rocks to capture heat during a cold desert night. Some animals seek water to aid evaporation in cooling them, as seen with reptiles. Other ectotherms use group activity such as the activity of bees to warm a hive to survive winter. \n\n Many animals, especially mammals, use metabolic waste heat as a heat source. When muscles are contracted, most of the energy from the ATP used in muscle actions is wasted energy that translates into heat. Severe cold elicits a shivering reflex that generates heat for the body. Many species also have a type of adipose tissue called brown fat that specializes in generating heat. \n\n Neural Control of Thermoregulation The nervous system is important to thermoregulation , as illustrated in Figure 33.22 . The processes of homeostasis and temperature control are centered in the hypothalamus of the advanced animal brain. \n\n Visual Connection \n\n When bacteria are destroyed by leuckocytes, pyrogens are released into the blood. Pyrogens reset the body’s thermostat to a higher temperature, resulting in fever. How might pyrogens cause the body temperature to rise? \n\n The hypothalamus maintains the set point for body temperature through reflexes that cause\n\nvasodilation and sweating when the body is too warm, or vasoconstriction and shivering when the body is too cold. It responds to chemicals from the body. When a bacterium is destroyed by phagocytic leukocytes, chemicals called endogenous pyrogens are released into the blood. These pyrogens circulate to the hypothalamus and reset the thermostat. This allows the body’s temperature to increase in what is commonly called a fever. An increase in body temperature causes iron to be conserved, which reduces a nutrient needed by bacteria. An increase in body heat also increases the activity of the animal’s enzymes and protective cells while inhibiting the enzymes and activity of the invading microorganisms. Finally, heat itself may also kill the pathogen. A fever that was once thought to be a complication of an infection is now understood to be a normal defense mechanism. "}}},{"rowIdx":97,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 13.1 Chromosomal Theory and Genetic Linkage 13.2 Chromosomal Basis of Inherited Disorders Introduction The gene is the physical unit of inheritance, and genes are arranged in a linear order on chromosomes. The behaviors and interactions of chromosomes during meiosis explain, at a cellular level, the patterns of inheritance that we observe in populations. Genetic disorders involving alterations in chromosome number or structure may have dramatic effects and can prevent a fertilized egg from developing altogether. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":0,"ans_text":"in more males than females"},"bloom":null,"hl_context":"Several errors in sex chromosome number have been characterized . <hl> Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental delays and reduced fertility . <hl> <hl> The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair . <hl> More complex types of Klinefelter syndrome exist in which the individual has as many as five X chromosomes . In all types , every X chromosome except one undergoes inactivation to compensate for the excess genetic dosage . This can be seen as several Barr bodies in each cell nucleus . Turner syndrome , characterized as an X0 genotype ( i . e . , only a single sex chromosome ) , corresponds to a phenotypically female individual with short stature , webbed skin in the neck region , hearing and cardiac impairments , and sterility . As shown in Figure 13.4 , by using recombination frequency to predict genetic distance , the relative order of genes on chromosome 2 could be inferred . The values shown represent map distances in centimorgans ( cM ) , which correspond to recombination frequencies ( in percent ) . Therefore , the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart , indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring , on average . To construct a chromosome map , Sturtevant assumed that genes were ordered serially on threadlike chromosomes . He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome . Operating under these assumptions , Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur . Conversely , alleles that were close to each other on the chromosome were likely to be inherited together . The average number of crossovers between two alleles — that is , their recombination frequency — correlated with their genetic distance from each other , relative to the locations of other genes on that chromosome . Considering the example cross between AaBb and aabb above , the frequency of recombination could be calculated as 50/1000 = 0.05 . That is , the likelihood of a crossover between genes A / a and B / b was 0.05 , or 5 percent . Such a result would indicate that the genes were definitively linked , but that they were far enough apart for crossovers to occasionally occur . Sturtevant divided his genetic map into map units , or centimorgans ( cM ) , in which a recombination frequency of 0.01 corresponds to 1 cM . By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types . That is , every type of allele combination is represented with equal frequency . This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome . However , as the genetic distances approached 0.50 , his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes . In 1931 , Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants . Weeks later , homologous recombination in Drosophila was demonstrated microscopically by Curt Stern . <hl> Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome . <hl> By crossing flies , observing their offspring , and then visualizing the offspring ’ s chromosomes , Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations , there was a corresponding exchange of an X chromosome segment . Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available . It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations .","hl_sentences":"Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental delays and reduced fertility . The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair . Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome .","question":{"cloze_format":"X-linked recessive traits in humans (or in Drosophila) are observed ________.","normal_format":"Where are X-linked recessive traits in humans (or in Drosophila) observed?","question_choices":["in more males than females","in more females than males","in males and females equally","in different distributions depending on the trait"],"question_id":"fs-id1596619","question_text":"X-linked recessive traits in humans (or in Drosophila) are observed ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"chiasmata"},"bloom":null,"hl_context":"<hl> In 1909 , Frans Janssen observed chiasmata — the point at which chromatids are in contact with each other and may exchange segments — prior to the first division of meiosis . <hl> <hl> He suggested that alleles become unlinked and chromosomes physically exchange segments . <hl> As chromosomes condensed and paired with their homologs , they appeared to interact at distinct points . Janssen suggested that these points corresponded to regions in which chromosome segments were exchanged . It is now known that the pairing and interaction between homologous chromosomes , known as synapsis , does more than simply organize the homologs for migration to separate daughter cells . When synapsed , homologous chromosomes undergo reciprocal physical exchanges at their arms in a process called homologous recombination , or more simply , “ crossing over . ”","hl_sentences":"In 1909 , Frans Janssen observed chiasmata — the point at which chromatids are in contact with each other and may exchange segments — prior to the first division of meiosis . He suggested that alleles become unlinked and chromosomes physically exchange segments .","question":{"cloze_format":"The first suggestion that chromosomes may physically exchange segments came from the microscopic identification of ________.","normal_format":"The first suggestion that chromosomes may physically exchange segments came from which microscopic identification?","question_choices":["synapsis","sister chromatids","chiasmata","alleles"],"question_id":"fs-id2165395","question_text":"The first suggestion that chromosomes may physically exchange segments came from the microscopic identification of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"0.50"},"bloom":"2","hl_context":"As shown in Figure 13.4 , by using recombination frequency to predict genetic distance , the relative order of genes on chromosome 2 could be inferred . The values shown represent map distances in centimorgans ( cM ) , which correspond to recombination frequencies ( in percent ) . Therefore , the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart , indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring , on average . To construct a chromosome map , Sturtevant assumed that genes were ordered serially on threadlike chromosomes . He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome . Operating under these assumptions , Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur . Conversely , alleles that were close to each other on the chromosome were likely to be inherited together . The average number of crossovers between two alleles — that is , their recombination frequency — correlated with their genetic distance from each other , relative to the locations of other genes on that chromosome . Considering the example cross between AaBb and aabb above , the frequency of recombination could be calculated as 50/1000 = 0.05 . That is , the likelihood of a crossover between genes A / a and B / b was 0.05 , or 5 percent . Such a result would indicate that the genes were definitively linked , but that they were far enough apart for crossovers to occasionally occur . Sturtevant divided his genetic map into map units , or centimorgans ( cM ) , in which a recombination frequency of 0.01 corresponds to 1 cM . <hl> By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . <hl> <hl> Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . <hl> <hl> A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types . <hl> That is , every type of allele combination is represented with equal frequency . This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome . However , as the genetic distances approached 0.50 , his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes . In 1931 , Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants . Weeks later , homologous recombination in Drosophila was demonstrated microscopically by Curt Stern . Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome . By crossing flies , observing their offspring , and then visualizing the offspring ’ s chromosomes , Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations , there was a corresponding exchange of an X chromosome segment . Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available . It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations .","hl_sentences":"By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types .","question":{"cloze_format":"The recombination frequency ___ corresponds to independent assortment and the absence of linkage.","normal_format":"Which recombination frequency corresponds to independent assortment and the absence of linkage?","question_choices":["0","0.25","0.50","0.75"],"question_id":"fs-id2914799","question_text":"Which recombination frequency corresponds to independent assortment and the absence of linkage?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"0"},"bloom":"2","hl_context":"As shown in Figure 13.4 , by using recombination frequency to predict genetic distance , the relative order of genes on chromosome 2 could be inferred . The values shown represent map distances in centimorgans ( cM ) , which correspond to recombination frequencies ( in percent ) . Therefore , the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart , indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring , on average . To construct a chromosome map , Sturtevant assumed that genes were ordered serially on threadlike chromosomes . He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome . Operating under these assumptions , Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur . Conversely , alleles that were close to each other on the chromosome were likely to be inherited together . The average number of crossovers between two alleles — that is , their recombination frequency — correlated with their genetic distance from each other , relative to the locations of other genes on that chromosome . Considering the example cross between AaBb and aabb above , the frequency of recombination could be calculated as 50/1000 = 0.05 . That is , the likelihood of a crossover between genes A / a and B / b was 0.05 , or 5 percent . Such a result would indicate that the genes were definitively linked , but that they were far enough apart for crossovers to occasionally occur . Sturtevant divided his genetic map into map units , or centimorgans ( cM ) , in which a recombination frequency of 0.01 corresponds to 1 cM . <hl> By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . <hl> Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types . That is , every type of allele combination is represented with equal frequency . This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome . However , as the genetic distances approached 0.50 , his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes . In 1931 , Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants . Weeks later , homologous recombination in Drosophila was demonstrated microscopically by Curt Stern . Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome . By crossing flies , observing their offspring , and then visualizing the offspring ’ s chromosomes , Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations , there was a corresponding exchange of an X chromosome segment . Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available . It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations .","hl_sentences":"By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome .","question":{"cloze_format":"The recombination frequency ___ corresponds to perfect linkage and violates the law of independent assortment.","normal_format":"Which recombination frequency corresponds to perfect linkage and violates the law of independent assortment?","question_choices":["0","0.25","0.50","0.75"],"question_id":"fs-id2310144","question_text":"Which recombination frequency corresponds to perfect linkage and violates the law of independent assortment?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"13q12"},"bloom":"1","hl_context":"In a given species , chromosomes can be identified by their number , size , centromere position , and banding pattern . In a human karyotype , autosomes or “ body chromosomes ” ( all of the non – sex chromosomes ) are generally organized in approximate order of size from largest ( chromosome 1 ) to smallest ( chromosome 22 ) . The X and Y chromosomes are not autosomes . However , chromosome 21 is actually shorter than chromosome 22 . This was discovered after the naming of Down syndrome as trisomy 21 , reflecting how this disease results from possessing one extra chromosome 21 ( three total ) . Not wanting to change the name of this important disease , chromosome 21 retained its numbering , despite describing the shortest set of chromosomes . <hl> The chromosome “ arms ” projecting from either end of the centromere may be designated as short or long , depending on their relative lengths . <hl> <hl> The short arm is abbreviated p ( for “ petite ” ) , whereas the long arm is abbreviated q ( because it follows “ p ” alphabetically ) . <hl> Each arm is further subdivided and denoted by a number . Using this naming system , locations on chromosomes can be described consistently in the scientific literature . Career Connection Geneticists Use Karyograms to Identify Chromosomal Aberrations","hl_sentences":"The chromosome “ arms ” projecting from either end of the centromere may be designated as short or long , depending on their relative lengths . The short arm is abbreviated p ( for “ petite ” ) , whereas the long arm is abbreviated q ( because it follows “ p ” alphabetically ) .","question":{"cloze_format":"The code that describes position 12 on the long arm of chromosome 13 is ___.","normal_format":"Which of the following codes describes position 12 on the long arm of chromosome 13?","question_choices":["13p12","13q12","12p13","12q13"],"question_id":"fs-id2348752","question_text":"Which of the following codes describes position 12 on the long arm of chromosome 13?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"larger yields"},"bloom":null,"hl_context":"<hl> An individual with more than the correct number of chromosome sets ( two for diploid species ) is called polyploid . <hl> <hl> For instance , fertilization of an abnormal diploid egg with a normal haploid sperm would yield a triploid zygote . <hl> Polyploid animals are extremely rare , with only a few examples among the flatworms , crustaceans , amphibians , fish , and lizards . Polyploid animals are sterile because meiosis cannot proceed normally and instead produces mostly aneuploid daughter cells that cannot yield viable zygotes . Rarely , polyploid animals can reproduce asexually by haplodiploidy , in which an unfertilized egg divides mitotically to produce offspring . <hl> In contrast , polyploidy is very common in the plant kingdom , and polyploid plants tend to be larger and more robust than euploids of their species ( Figure 13.8 ) . <hl>","hl_sentences":"An individual with more than the correct number of chromosome sets ( two for diploid species ) is called polyploid . For instance , fertilization of an abnormal diploid egg with a normal haploid sperm would yield a triploid zygote . In contrast , polyploidy is very common in the plant kingdom , and polyploid plants tend to be larger and more robust than euploids of their species ( Figure 13.8 ) .","question":{"cloze_format":"In agriculture, polyploid crops (like coffee, strawberries, or bananas) tend to produce ________.","normal_format":"In agriculture,what do polyploid crops (like coffee, strawberries, or bananas) tend to produce?","question_choices":["more uniformity","more variety","larger yields","smaller yields"],"question_id":"fs-id18031230","question_text":"In agriculture, polyploid crops (like coffee, strawberries, or bananas) tend to produce ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"Klinefelter syndrome"},"bloom":null,"hl_context":"Several errors in sex chromosome number have been characterized . Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental delays and reduced fertility . <hl> The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair . <hl> More complex types of Klinefelter syndrome exist in which the individual has as many as five X chromosomes . In all types , every X chromosome except one undergoes inactivation to compensate for the excess genetic dosage . This can be seen as several Barr bodies in each cell nucleus . Turner syndrome , characterized as an X0 genotype ( i . e . , only a single sex chromosome ) , corresponds to a phenotypically female individual with short stature , webbed skin in the neck region , hearing and cardiac impairments , and sterility .","hl_sentences":"The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair .","question":{"cloze_format":"The genotype XXY corresponds to the ___.","normal_format":"What does the genotype XXY corresponds to?","question_choices":["Klinefelter syndrome","Turner syndrome","Triplo-X","Jacob syndrome"],"question_id":"fs-id2336690","question_text":"The genotype XXY corresponds to"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"X inactivation"},"bloom":null,"hl_context":"<hl> An individual carrying an abnormal number of X chromosomes will inactivate all but one X chromosome in each of her cells . <hl> <hl> However , even inactivated X chromosomes continue to express a few genes , and X chromosomes must reactivate for the proper maturation of female ovaries . <hl> <hl> As a result , X-chromosomal abnormalities are typically associated with mild mental and physical defects , as well as sterility . <hl> If the X chromosome is absent altogether , the individual will not develop in utero .","hl_sentences":"An individual carrying an abnormal number of X chromosomes will inactivate all but one X chromosome in each of her cells . However , even inactivated X chromosomes continue to express a few genes , and X chromosomes must reactivate for the proper maturation of female ovaries . As a result , X-chromosomal abnormalities are typically associated with mild mental and physical defects , as well as sterility .","question":{"cloze_format":"Abnormalities in the number of X chromosomes tends to have milder phenotypic effects than the same abnormalities in autosomes because of ________.","normal_format":"Because of what abnormalities in the number of X chromosomes tend to have milder phenotypic effects than the same abnormalities in autosomes?","question_choices":["deletions","nonhomologous recombination","synapsis","X inactivation"],"question_id":"fs-id1256328","question_text":"Abnormalities in the number of X chromosomes tends to have milder phenotypic effects than the same abnormalities in autosomes because of ________."},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"centromere"},"bloom":null,"hl_context":"<hl> An inversion can be pericentric and include the centromere , or paracentric and occur outside of the centromere ( Figure 13.11 ) . <hl> <hl> A pericentric inversion that is asymmetric about the centromere can change the relative lengths of the chromosome arms , making these inversions easily identifiable . <hl>","hl_sentences":"An inversion can be pericentric and include the centromere , or paracentric and occur outside of the centromere ( Figure 13.11 ) . A pericentric inversion that is asymmetric about the centromere can change the relative lengths of the chromosome arms , making these inversions easily identifiable .","question":{"cloze_format":"By definition, a pericentric inversion includes the ________.","normal_format":"What is a pericentric inversion includes by definition?","question_choices":["centromere","chiasma","telomere","synapse"],"question_id":"fs-id1441754","question_text":"By definition, a pericentric inversion includes the ________."},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"in more males than females\"\n },\n \"bloom\": null,\n \"hl_context\": \"Several errors in sex chromosome number have been characterized . <hl> Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental delays and reduced fertility . <hl> <hl> The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair . <hl> More complex types of Klinefelter syndrome exist in which the individual has as many as five X chromosomes . In all types , every X chromosome except one undergoes inactivation to compensate for the excess genetic dosage . This can be seen as several Barr bodies in each cell nucleus . Turner syndrome , characterized as an X0 genotype ( i . e . , only a single sex chromosome ) , corresponds to a phenotypically female individual with short stature , webbed skin in the neck region , hearing and cardiac impairments , and sterility . As shown in Figure 13.4 , by using recombination frequency to predict genetic distance , the relative order of genes on chromosome 2 could be inferred . The values shown represent map distances in centimorgans ( cM ) , which correspond to recombination frequencies ( in percent ) . Therefore , the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart , indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring , on average . To construct a chromosome map , Sturtevant assumed that genes were ordered serially on threadlike chromosomes . He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome . Operating under these assumptions , Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur . Conversely , alleles that were close to each other on the chromosome were likely to be inherited together . The average number of crossovers between two alleles — that is , their recombination frequency — correlated with their genetic distance from each other , relative to the locations of other genes on that chromosome . Considering the example cross between AaBb and aabb above , the frequency of recombination could be calculated as 50/1000 = 0.05 . That is , the likelihood of a crossover between genes A / a and B / b was 0.05 , or 5 percent . Such a result would indicate that the genes were definitively linked , but that they were far enough apart for crossovers to occasionally occur . Sturtevant divided his genetic map into map units , or centimorgans ( cM ) , in which a recombination frequency of 0.01 corresponds to 1 cM . By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types . That is , every type of allele combination is represented with equal frequency . This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome . However , as the genetic distances approached 0.50 , his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes . In 1931 , Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants . Weeks later , homologous recombination in Drosophila was demonstrated microscopically by Curt Stern . <hl> Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome . <hl> By crossing flies , observing their offspring , and then visualizing the offspring ’ s chromosomes , Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations , there was a corresponding exchange of an X chromosome segment . Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available . It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations .\",\n \"hl_sentences\": \"Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental delays and reduced fertility . The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair . Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome .\",\n \"question\": {\n \"cloze_format\": \"X-linked recessive traits in humans (or in Drosophila) are observed ________.\",\n \"normal_format\": \"Where are X-linked recessive traits in humans (or in Drosophila) observed?\",\n \"question_choices\": [\n \"in more males than females\",\n \"in more females than males\",\n \"in males and females equally\",\n \"in different distributions depending on the trait\"\n ],\n \"question_id\": \"fs-id1596619\",\n \"question_text\": \"X-linked recessive traits in humans (or in Drosophila) are observed ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"chiasmata\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> In 1909 , Frans Janssen observed chiasmata — the point at which chromatids are in contact with each other and may exchange segments — prior to the first division of meiosis . <hl> <hl> He suggested that alleles become unlinked and chromosomes physically exchange segments . <hl> As chromosomes condensed and paired with their homologs , they appeared to interact at distinct points . Janssen suggested that these points corresponded to regions in which chromosome segments were exchanged . It is now known that the pairing and interaction between homologous chromosomes , known as synapsis , does more than simply organize the homologs for migration to separate daughter cells . When synapsed , homologous chromosomes undergo reciprocal physical exchanges at their arms in a process called homologous recombination , or more simply , “ crossing over . ”\",\n \"hl_sentences\": \"In 1909 , Frans Janssen observed chiasmata — the point at which chromatids are in contact with each other and may exchange segments — prior to the first division of meiosis . He suggested that alleles become unlinked and chromosomes physically exchange segments .\",\n \"question\": {\n \"cloze_format\": \"The first suggestion that chromosomes may physically exchange segments came from the microscopic identification of ________.\",\n \"normal_format\": \"The first suggestion that chromosomes may physically exchange segments came from which microscopic identification?\",\n \"question_choices\": [\n \"synapsis\",\n \"sister chromatids\",\n \"chiasmata\",\n \"alleles\"\n ],\n \"question_id\": \"fs-id2165395\",\n \"question_text\": \"The first suggestion that chromosomes may physically exchange segments came from the microscopic identification of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"0.50\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"As shown in Figure 13.4 , by using recombination frequency to predict genetic distance , the relative order of genes on chromosome 2 could be inferred . The values shown represent map distances in centimorgans ( cM ) , which correspond to recombination frequencies ( in percent ) . Therefore , the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart , indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring , on average . To construct a chromosome map , Sturtevant assumed that genes were ordered serially on threadlike chromosomes . He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome . Operating under these assumptions , Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur . Conversely , alleles that were close to each other on the chromosome were likely to be inherited together . The average number of crossovers between two alleles — that is , their recombination frequency — correlated with their genetic distance from each other , relative to the locations of other genes on that chromosome . Considering the example cross between AaBb and aabb above , the frequency of recombination could be calculated as 50/1000 = 0.05 . That is , the likelihood of a crossover between genes A / a and B / b was 0.05 , or 5 percent . Such a result would indicate that the genes were definitively linked , but that they were far enough apart for crossovers to occasionally occur . Sturtevant divided his genetic map into map units , or centimorgans ( cM ) , in which a recombination frequency of 0.01 corresponds to 1 cM . <hl> By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . <hl> <hl> Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . <hl> <hl> A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types . <hl> That is , every type of allele combination is represented with equal frequency . This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome . However , as the genetic distances approached 0.50 , his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes . In 1931 , Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants . Weeks later , homologous recombination in Drosophila was demonstrated microscopically by Curt Stern . Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome . By crossing flies , observing their offspring , and then visualizing the offspring ’ s chromosomes , Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations , there was a corresponding exchange of an X chromosome segment . Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available . It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations .\",\n \"hl_sentences\": \"By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types .\",\n \"question\": {\n \"cloze_format\": \"The recombination frequency ___ corresponds to independent assortment and the absence of linkage.\",\n \"normal_format\": \"Which recombination frequency corresponds to independent assortment and the absence of linkage?\",\n \"question_choices\": [\n \"0\",\n \"0.25\",\n \"0.50\",\n \"0.75\"\n ],\n \"question_id\": \"fs-id2914799\",\n \"question_text\": \"Which recombination frequency corresponds to independent assortment and the absence of linkage?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"0\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"As shown in Figure 13.4 , by using recombination frequency to predict genetic distance , the relative order of genes on chromosome 2 could be inferred . The values shown represent map distances in centimorgans ( cM ) , which correspond to recombination frequencies ( in percent ) . Therefore , the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart , indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring , on average . To construct a chromosome map , Sturtevant assumed that genes were ordered serially on threadlike chromosomes . He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome . Operating under these assumptions , Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur . Conversely , alleles that were close to each other on the chromosome were likely to be inherited together . The average number of crossovers between two alleles — that is , their recombination frequency — correlated with their genetic distance from each other , relative to the locations of other genes on that chromosome . Considering the example cross between AaBb and aabb above , the frequency of recombination could be calculated as 50/1000 = 0.05 . That is , the likelihood of a crossover between genes A / a and B / b was 0.05 , or 5 percent . Such a result would indicate that the genes were definitively linked , but that they were far enough apart for crossovers to occasionally occur . Sturtevant divided his genetic map into map units , or centimorgans ( cM ) , in which a recombination frequency of 0.01 corresponds to 1 cM . <hl> By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome . <hl> Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross . A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types . That is , every type of allele combination is represented with equal frequency . This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome . However , as the genetic distances approached 0.50 , his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes . In 1931 , Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants . Weeks later , homologous recombination in Drosophila was demonstrated microscopically by Curt Stern . Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment , and the other X was fused to a piece of the Y chromosome . By crossing flies , observing their offspring , and then visualizing the offspring ’ s chromosomes , Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations , there was a corresponding exchange of an X chromosome segment . Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available . It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations .\",\n \"hl_sentences\": \"By representing alleles in a linear map , Sturtevant suggested that genes can range from being perfectly linked ( recombination frequency = 0 ) to being perfectly unlinked ( recombination frequency = 0.5 ) when genes are on different chromosomes or genes are separated very far apart on the same chromosome .\",\n \"question\": {\n \"cloze_format\": \"The recombination frequency ___ corresponds to perfect linkage and violates the law of independent assortment.\",\n \"normal_format\": \"Which recombination frequency corresponds to perfect linkage and violates the law of independent assortment?\",\n \"question_choices\": [\n \"0\",\n \"0.25\",\n \"0.50\",\n \"0.75\"\n ],\n \"question_id\": \"fs-id2310144\",\n \"question_text\": \"Which recombination frequency corresponds to perfect linkage and violates the law of independent assortment?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"13q12\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"In a given species , chromosomes can be identified by their number , size , centromere position , and banding pattern . In a human karyotype , autosomes or “ body chromosomes ” ( all of the non – sex chromosomes ) are generally organized in approximate order of size from largest ( chromosome 1 ) to smallest ( chromosome 22 ) . The X and Y chromosomes are not autosomes . However , chromosome 21 is actually shorter than chromosome 22 . This was discovered after the naming of Down syndrome as trisomy 21 , reflecting how this disease results from possessing one extra chromosome 21 ( three total ) . Not wanting to change the name of this important disease , chromosome 21 retained its numbering , despite describing the shortest set of chromosomes . <hl> The chromosome “ arms ” projecting from either end of the centromere may be designated as short or long , depending on their relative lengths . <hl> <hl> The short arm is abbreviated p ( for “ petite ” ) , whereas the long arm is abbreviated q ( because it follows “ p ” alphabetically ) . <hl> Each arm is further subdivided and denoted by a number . Using this naming system , locations on chromosomes can be described consistently in the scientific literature . Career Connection Geneticists Use Karyograms to Identify Chromosomal Aberrations\",\n \"hl_sentences\": \"The chromosome “ arms ” projecting from either end of the centromere may be designated as short or long , depending on their relative lengths . The short arm is abbreviated p ( for “ petite ” ) , whereas the long arm is abbreviated q ( because it follows “ p ” alphabetically ) .\",\n \"question\": {\n \"cloze_format\": \"The code that describes position 12 on the long arm of chromosome 13 is ___.\",\n \"normal_format\": \"Which of the following codes describes position 12 on the long arm of chromosome 13?\",\n \"question_choices\": [\n \"13p12\",\n \"13q12\",\n \"12p13\",\n \"12q13\"\n ],\n \"question_id\": \"fs-id2348752\",\n \"question_text\": \"Which of the following codes describes position 12 on the long arm of chromosome 13?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"larger yields\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> An individual with more than the correct number of chromosome sets ( two for diploid species ) is called polyploid . <hl> <hl> For instance , fertilization of an abnormal diploid egg with a normal haploid sperm would yield a triploid zygote . <hl> Polyploid animals are extremely rare , with only a few examples among the flatworms , crustaceans , amphibians , fish , and lizards . Polyploid animals are sterile because meiosis cannot proceed normally and instead produces mostly aneuploid daughter cells that cannot yield viable zygotes . Rarely , polyploid animals can reproduce asexually by haplodiploidy , in which an unfertilized egg divides mitotically to produce offspring . <hl> In contrast , polyploidy is very common in the plant kingdom , and polyploid plants tend to be larger and more robust than euploids of their species ( Figure 13.8 ) . <hl>\",\n \"hl_sentences\": \"An individual with more than the correct number of chromosome sets ( two for diploid species ) is called polyploid . For instance , fertilization of an abnormal diploid egg with a normal haploid sperm would yield a triploid zygote . In contrast , polyploidy is very common in the plant kingdom , and polyploid plants tend to be larger and more robust than euploids of their species ( Figure 13.8 ) .\",\n \"question\": {\n \"cloze_format\": \"In agriculture, polyploid crops (like coffee, strawberries, or bananas) tend to produce ________.\",\n \"normal_format\": \"In agriculture,what do polyploid crops (like coffee, strawberries, or bananas) tend to produce?\",\n \"question_choices\": [\n \"more uniformity\",\n \"more variety\",\n \"larger yields\",\n \"smaller yields\"\n ],\n \"question_id\": \"fs-id18031230\",\n \"question_text\": \"In agriculture, polyploid crops (like coffee, strawberries, or bananas) tend to produce ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Klinefelter syndrome\"\n },\n \"bloom\": null,\n \"hl_context\": \"Several errors in sex chromosome number have been characterized . Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental delays and reduced fertility . <hl> The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair . <hl> More complex types of Klinefelter syndrome exist in which the individual has as many as five X chromosomes . In all types , every X chromosome except one undergoes inactivation to compensate for the excess genetic dosage . This can be seen as several Barr bodies in each cell nucleus . Turner syndrome , characterized as an X0 genotype ( i . e . , only a single sex chromosome ) , corresponds to a phenotypically female individual with short stature , webbed skin in the neck region , hearing and cardiac impairments , and sterility .\",\n \"hl_sentences\": \"The XXY genotype , corresponding to one type of Klinefelter syndrome , corresponds to phenotypically male individuals with small testes , enlarged breasts , and reduced body hair .\",\n \"question\": {\n \"cloze_format\": \"The genotype XXY corresponds to the ___.\",\n \"normal_format\": \"What does the genotype XXY corresponds to?\",\n \"question_choices\": [\n \"Klinefelter syndrome\",\n \"Turner syndrome\",\n \"Triplo-X\",\n \"Jacob syndrome\"\n ],\n \"question_id\": \"fs-id2336690\",\n \"question_text\": \"The genotype XXY corresponds to\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"X inactivation\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> An individual carrying an abnormal number of X chromosomes will inactivate all but one X chromosome in each of her cells . <hl> <hl> However , even inactivated X chromosomes continue to express a few genes , and X chromosomes must reactivate for the proper maturation of female ovaries . <hl> <hl> As a result , X-chromosomal abnormalities are typically associated with mild mental and physical defects , as well as sterility . <hl> If the X chromosome is absent altogether , the individual will not develop in utero .\",\n \"hl_sentences\": \"An individual carrying an abnormal number of X chromosomes will inactivate all but one X chromosome in each of her cells . However , even inactivated X chromosomes continue to express a few genes , and X chromosomes must reactivate for the proper maturation of female ovaries . As a result , X-chromosomal abnormalities are typically associated with mild mental and physical defects , as well as sterility .\",\n \"question\": {\n \"cloze_format\": \"Abnormalities in the number of X chromosomes tends to have milder phenotypic effects than the same abnormalities in autosomes because of ________.\",\n \"normal_format\": \"Because of what abnormalities in the number of X chromosomes tend to have milder phenotypic effects than the same abnormalities in autosomes?\",\n \"question_choices\": [\n \"deletions\",\n \"nonhomologous recombination\",\n \"synapsis\",\n \"X inactivation\"\n ],\n \"question_id\": \"fs-id1256328\",\n \"question_text\": \"Abnormalities in the number of X chromosomes tends to have milder phenotypic effects than the same abnormalities in autosomes because of ________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"centromere\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> An inversion can be pericentric and include the centromere , or paracentric and occur outside of the centromere ( Figure 13.11 ) . <hl> <hl> A pericentric inversion that is asymmetric about the centromere can change the relative lengths of the chromosome arms , making these inversions easily identifiable . <hl>\",\n \"hl_sentences\": \"An inversion can be pericentric and include the centromere , or paracentric and occur outside of the centromere ( Figure 13.11 ) . A pericentric inversion that is asymmetric about the centromere can change the relative lengths of the chromosome arms , making these inversions easily identifiable .\",\n \"question\": {\n \"cloze_format\": \"By definition, a pericentric inversion includes the ________.\",\n \"normal_format\": \"What is a pericentric inversion includes by definition?\",\n \"question_choices\": [\n \"centromere\",\n \"chiasma\",\n \"telomere\",\n \"synapse\"\n ],\n \"question_id\": \"fs-id1441754\",\n \"question_text\": \"By definition, a pericentric inversion includes the ________.\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":13,"string":"13"},"chapter_text":{"kind":"string","value":"13.1 Chromosomal Theory and Genetic Linkage Learning Objectives By the end of this section, you will be able to:\n\n Discuss Sutton’s Chromosomal Theory of Inheritance \n\n Describe genetic linkage \n\n Explain the process of homologous recombination, or crossing over \n\n Describe how chromosome maps are created \n\n Calculate the distances between three genes on a chromosome using a three-point test cross \n\n Long before chromosomes were visualized under a microscope, the father of modern genetics, Gregor Mendel, began studying heredity in 1843. With the improvement of microscopic techniques during the late 1800s, cell biologists could stain and visualize subcellular structures with dyes and observe their actions during cell division and meiosis. With each mitotic division, chromosomes replicated, condensed from an amorphous (no constant shape) nuclear mass into distinct X-shaped bodies (pairs of identical sister chromatids), and migrated to separate cellular poles. \n\n Chromosomal Theory of Inheritance \n\n The speculation that chromosomes might be the key to understanding heredity led several scientists to examine Mendel’s publications and re-evaluate his model in terms of the behavior of chromosomes during mitosis and meiosis. In 1902, Theodor Boveri observed that proper embryonic development of sea urchins does not occur unless chromosomes are present. That same year, Walter Sutton observed the separation of chromosomes into daughter cells during meiosis ( Figure 13.2 ). Together, these observations led to the development of the Chromosomal Theory of Inheritance , which identified chromosomes as the genetic material responsible for Mendelian inheritance. \n\n The Chromosomal Theory of Inheritance was consistent with Mendel’s laws and was supported by the following observations: \n\n During meiosis, homologous chromosome pairs migrate as discrete structures that are independent of other chromosome pairs. \n\n The sorting of chromosomes from each homologous pair into pre-gametes appears to be random. \n\n Each parent synthesizes gametes that contain only half of their chromosomal complement. \n\n Even though male and female gametes (sperm and egg) differ in size and morphology, they have the same number of chromosomes, suggesting equal genetic contributions from each parent. \n\n The gametic chromosomes combine during fertilization to produce offspring with the same chromosome number as their parents. \n\n Despite compelling correlations between the behavior of chromosomes during meiosis and Mendel’s abstract laws, the Chromosomal Theory of Inheritance was proposed long before there was any direct evidence that traits were carried on chromosomes. Critics pointed out that individuals had far more independently segregating traits than they had chromosomes. It was only after several years of carrying out crosses with the fruit fly, Drosophila melanogaster , that Thomas Hunt Morgan provided experimental evidence to support the Chromosomal Theory of Inheritance. \n\n Genetic Linkage and Distances \n\n Mendel’s work suggested that traits are inherited independently of each other. Morgan identified a 1:1 correspondence between a segregating trait and the X chromosome, suggesting that the random segregation of chromosomes was the physical basis of Mendel’s model. This also demonstrated that linked genes disrupt Mendel’s predicted outcomes. The fact that each chromosome can carry many linked genes explains how individuals can have many more traits than they have chromosomes. However, observations by researchers in Morgan’s laboratory suggested that alleles positioned on the same chromosome were not always inherited together. During meiosis, linked genes somehow became unlinked. \n\n Homologous Recombination \n\n In 1909, Frans Janssen observed chiasmata—the point at which chromatids are in contact with each other and may exchange segments—prior to the first division of meiosis. He suggested that alleles become unlinked and chromosomes physically exchange segments. As chromosomes condensed and paired with their homologs, they appeared to interact at distinct points. Janssen suggested that these points corresponded to regions in which chromosome segments were exchanged. It is now known that the pairing and interaction between homologous chromosomes, known as synapsis, does more than simply organize the homologs for migration to separate daughter cells. When synapsed, homologous chromosomes undergo reciprocal physical exchanges at their arms in a process called homologous recombination , or more simply, “crossing over.” \n\n To better understand the type of experimental results that researchers were obtaining at this time, consider a heterozygous individual that inherited dominant maternal alleles for two genes on the same chromosome (such as AB ) and two recessive paternal alleles for those same genes (such as ab ). If the genes are linked, one would expect this individual to produce gametes that are either AB or ab with a 1:1 ratio. If the genes are unlinked, the individual should produce AB , Ab , aB , and ab gametes with equal frequencies, according to the Mendelian concept of independent assortment. Because they correspond to new allele combinations, the genotypes Ab and aB are nonparental types that result from homologous recombination during meiosis. Parental types are progeny that exhibit the same allelic combination as their parents. Morgan and his colleagues, however, found that when such heterozygous individuals were test crossed to a homozygous recessive parent ( AaBb × aabb ), both parental and nonparental cases occurred. For example, 950 offspring might be recovered that were either AaBb or aabb , but 50 offspring would also be obtained that were either Aabb or aaBb . These results suggested that linkage occurred most often, but a significant minority of offspring were the products of recombination. \n\n Visual Connection \n\n In a test cross for two characteristics such as the one shown here, can the predicted frequency of recombinant offspring be 60 percent? Why or why not? \n\n Genetic Maps \n\n Janssen did not have the technology to demonstrate crossing over so it remained an abstract idea that was not widely accepted. Scientists thought chiasmata were a variation on synapsis and could not understand how chromosomes could break and rejoin. Yet, the data were clear that linkage did not always occur. Ultimately, it took a young undergraduate student and an “all-nighter” to mathematically elucidate the problem of linkage and recombination. \n\n In 1913, Alfred Sturtevant, a student in Morgan’s laboratory, gathered results from researchers in the laboratory, and took them home one night to mull them over. By the next morning, he had created the first “chromosome map,” a linear representation of gene order and relative distance on a chromosome ( Figure 13.4 ). \n\n Visual Connection \n\n Which of the following statements is true? \n\n Recombination of the body color and red/cinnabar eye alleles will occur more frequently than recombination of the alleles for wing length and aristae length. \n\n Recombination of the body color and aristae length alleles will occur more frequently than recombination of red/brown eye alleles and the aristae length alleles. \n\n Recombination of the gray/black body color and long/short aristae alleles will not occur. \n\n Recombination of the red/brown eye and long/short aristae alleles will occur more frequently than recombination of the alleles for wing length and body color. \n\n As shown in Figure 13.4 , by using recombination frequency to predict genetic distance, the relative order of genes on chromosome 2 could be inferred. The values shown represent map distances in centimorgans (cM), which correspond to recombination frequencies (in percent). Therefore, the genes for body color and wing size were 65.5 − 48.5 = 17 cM apart, indicating that the maternal and paternal alleles for these genes recombine in 17 percent of offspring, on average. To construct a chromosome map, Sturtevant assumed that genes were ordered serially on threadlike chromosomes. He also assumed that the incidence of recombination between two homologous chromosomes could occur with equal likelihood anywhere along the length of the chromosome. Operating under these assumptions, Sturtevant postulated that alleles that were far apart on a chromosome were more likely to dissociate during meiosis simply because there was a larger region over which recombination could occur. Conversely, alleles that were close to each other on the chromosome were likely to be inherited together. The average number of crossovers between two alleles—that is, their recombination frequency —correlated with their genetic distance from each other, relative to the locations of other genes on that chromosome. Considering the example cross between AaBb and aabb above, the frequency of recombination could be calculated as 50/1000 = 0.05. That is, the likelihood of a crossover between genes A/a and B/b was 0.05, or 5 percent. Such a result would indicate that the genes were definitively linked, but that they were far enough apart for crossovers to occasionally occur. Sturtevant divided his genetic map into map units, or centimorgans (cM) , in which a recombination frequency of 0.01 corresponds to 1 cM. By representing alleles in a linear map, Sturtevant suggested that genes can range from being perfectly linked (recombination frequency = 0) to being perfectly unlinked (recombination frequency = 0.5) when genes are on different chromosomes or genes are separated very far apart on the same chromosome. Perfectly unlinked genes correspond to the frequencies predicted by Mendel to assort independently in a dihybrid cross. A recombination frequency of 0.5 indicates that 50 percent of offspring are recombinants and the other 50 percent are parental types. That is, every type of allele combination is represented with equal frequency. This representation allowed Sturtevant to additively calculate distances between several genes on the same chromosome. However, as the genetic distances approached 0.50, his predictions became less accurate because it was not clear whether the genes were very far apart on the same chromosome or on different chromosomes. In 1931, Barbara McClintock and Harriet Creighton demonstrated the crossover of homologous chromosomes in corn plants. Weeks later, homologous recombination in Drosophila was demonstrated microscopically by Curt Stern. Stern observed several X-linked phenotypes that were associated with a structurally unusual and dissimilar X chromosome pair in which one X was missing a small terminal segment, and the other X was fused to a piece of the Y chromosome. By crossing flies, observing their offspring, and then visualizing the offspring’s chromosomes, Stern demonstrated that every time the offspring allele combination deviated from either of the parental combinations, there was a corresponding exchange of an X chromosome segment. Using mutant flies with structurally distinct X chromosomes was the key to observing the products of recombination because DNA sequencing and other molecular tools were not yet available. It is now known that homologous chromosomes regularly exchange segments in meiosis by reciprocally breaking and rejoining their DNA at precise locations. \n\n Link to Learning \n\n Review Sturtevant’s process to create a genetic map on the basis of recombination frequencies here . \n\n Mendel’s Mapped Traits \n\n Homologous recombination is a common genetic process, yet Mendel never observed it. Had he investigated both linked and unlinked genes, it would have been much more difficult for him to create a unified model of his data on the basis of probabilistic calculations. Researchers who have since mapped the seven traits investigated by Mendel onto the seven chromosomes of the pea plant genome have confirmed that all of the genes he examined are either on separate chromosomes or are sufficiently far apart as to be statistically unlinked. Some have suggested that Mendel was enormously lucky to select only unlinked genes, whereas others question whether Mendel discarded any data suggesting linkage. In any case, Mendel consistently observed independent assortment because he examined genes that were effectively unlinked. \n13.2 Chromosomal Basis of Inherited Disorders Learning Objectives By the end of this section, you will be able to:\n\n Describe how a karyogram is created \n\n Explain how nondisjunction leads to disorders in chromosome number \n\n Compare disorders caused by aneuploidy \n\n Describe how errors in chromosome structure occur through inversions and translocations \n\n Inherited disorders can arise when chromosomes behave abnormally during meiosis. Chromosome disorders can be divided into two categories: abnormalities in chromosome number and chromosomal structural rearrangements. Because even small segments of chromosomes can span many genes, chromosomal disorders are characteristically dramatic and often fatal. \n\n Identification of Chromosomes \n\n The isolation and microscopic observation of chromosomes forms the basis of cytogenetics and is the primary method by which clinicians detect chromosomal abnormalities in humans. A karyotype is the number and appearance of chromosomes, and includes their length, banding pattern, and centromere position. To obtain a view of an individual’s karyotype, cytologists photograph the chromosomes and then cut and paste each chromosome into a chart, or karyogram , also known as an ideogram ( Figure 13.5 ). \n\n In a given species, chromosomes can be identified by their number, size, centromere position, and banding pattern. In a human karyotype, autosomes or “body chromosomes” (all of the non–sex chromosomes) are generally organized in approximate order of size from largest (chromosome 1) to smallest (chromosome 22). The X and Y chromosomes are not autosomes. However, chromosome 21 is actually shorter than chromosome 22. This was discovered after the naming of Down syndrome as trisomy 21, reflecting how this disease results from possessing one extra chromosome 21 (three total). Not wanting to change the name of this important disease, chromosome 21 retained its numbering, despite describing the shortest set of chromosomes. The chromosome “arms” projecting from either end of the centromere may be designated as short or long, depending on their relative lengths. The short arm is abbreviated p (for “petite”), whereas the long arm is abbreviated q (because it follows “p” alphabetically). Each arm is further subdivided and denoted by a number. Using this naming system, locations on chromosomes can be described consistently in the scientific literature. Career Connection Geneticists Use Karyograms to Identify Chromosomal Aberrations \n\n Although Mendel is referred to as the “father of modern genetics,” he performed his experiments with none of the tools that the geneticists of today routinely employ. One such powerful cytological technique is karyotyping, a method in which traits characterized by chromosomal abnormalities can be identified from a single cell. To observe an individual’s karyotype, a person’s cells (like white blood cells) are first collected from a blood sample or other tissue. In the laboratory, the isolated cells are stimulated to begin actively dividing. A chemical called colchicine is then applied to cells to arrest condensed chromosomes in metaphase. Cells are then made to swell using a hypotonic solution so the chromosomes spread apart. Finally, the sample is preserved in a fixative and applied to a slide. \n\n The geneticist then stains chromosomes with one of several dyes to better visualize the distinct and reproducible banding patterns of each chromosome pair. Following staining, the chromosomes are viewed using bright-field microscopy. A common stain choice is the Giemsa stain. Giemsa staining results in approximately 400–800 bands (of tightly coiled DNA and condensed proteins) arranged along all of the 23 chromosome pairs; an experienced geneticist can identify each band. In addition to the banding patterns, chromosomes are further identified on the basis of size and centromere location. To obtain the classic depiction of the karyotype in which homologous pairs of chromosomes are aligned in numerical order from longest to shortest, the geneticist obtains a digital image, identifies each chromosome, and manually arranges the chromosomes into this pattern ( Figure 13.5 ). \n\n At its most basic, the karyogram may reveal genetic abnormalities in which an individual has too many or too few chromosomes per cell. Examples of this are Down Syndrome, which is identified by a third copy of chromosome 21, and Turner Syndrome, which is characterized by the presence of only one X chromosome in women instead of the normal two. Geneticists can also identify large deletions or insertions of DNA. For instance, Jacobsen Syndrome—which involves distinctive facial features as well as heart and bleeding defects—is identified by a deletion on chromosome 11. Finally, the karyotype can pinpoint translocations , which occur when a segment of genetic material breaks from one chromosome and reattaches to another chromosome or to a different part of the same chromosome. Translocations are implicated in certain cancers, including chronic myelogenous leukemia. \n\n During Mendel’s lifetime, inheritance was an abstract concept that could only be inferred by performing crosses and observing the traits expressed by offspring. By observing a karyogram, today’s geneticists can actually visualize the chromosomal composition of an individual to confirm or predict genetic abnormalities in offspring, even before birth. \n\n Disorders in Chromosome Number \n\n Of all of the chromosomal disorders, abnormalities in chromosome number are the most obviously identifiable from a karyogram. Disorders of chromosome number include the duplication or loss of entire chromosomes, as well as changes in the number of complete sets of chromosomes. They are caused by nondisjunction , which occurs when pairs of homologous chromosomes or sister chromatids fail to separate during meiosis. Misaligned or incomplete synapsis, or a dysfunction of the spindle apparatus that facilitates chromosome migration, can cause nondisjunction. The risk of nondisjunction occurring increases with the age of the parents. \n\n Nondisjunction can occur during either meiosis I or II, with differing results ( Figure 13.6 ). If homologous chromosomes fail to separate during meiosis I, the result is two gametes that lack that particular chromosome and two gametes with two copies of the chromosome. If sister chromatids fail to separate during meiosis II, the result is one gamete that lacks that chromosome, two normal gametes with one copy of the chromosome, and one gamete with two copies of the chromosome. \n\n Visual Connection \n\n Which of the following statements about nondisjunction is true? \n\n Nondisjunction only results in gametes with n+1 or n–1 chromosomes. \n\n Nondisjunction occurring during meiosis II results in 50 percent normal gametes. \n\n Nondisjunction during meiosis I results in 50 percent normal gametes. \n\n Nondisjunction always results in four different kinds of gametes. \n\n Aneuploidy \n\n An individual with the appropriate number of chromosomes for their species is called euploid ; in humans, euploidy corresponds to 22 pairs of autosomes and one pair of sex chromosomes. An individual with an error in chromosome number is described as aneuploid , a term that includes monosomy (loss of one chromosome) or trisomy (gain of an extraneous chromosome). Monosomic human zygotes missing any one copy of an autosome invariably fail to develop to birth because they lack essential genes. This underscores the importance of “gene dosage” in humans. Most autosomal trisomies also fail to develop to birth; however, duplications of some of the smaller chromosomes (13, 15, 18, 21, or 22) can result in offspring that survive for several weeks to many years. Trisomic individuals suffer from a different type of genetic imbalance: an excess in gene dose. Individuals with an extra chromosome may synthesize an abundance of the gene products encoded by that chromosome. This extra dose (150 percent) of specific genes can lead to a number of functional challenges and often precludes development. The most common trisomy among viable births is that of chromosome 21, which corresponds to Down Syndrome. Individuals with this inherited disorder are characterized by short stature and stunted digits, facial distinctions that include a broad skull and large tongue, and significant developmental delays. The incidence of Down syndrome is correlated with maternal age; older women are more likely to become pregnant with fetuses carrying the trisomy 21 genotype ( Figure 13.7 ). Link to Learning \n\n Visualize the addition of a chromosome that leads to Down syndrome in this video simulation . \n\n Polyploidy \n\n An individual with more than the correct number of chromosome sets (two for diploid species) is called polyploid . For instance, fertilization of an abnormal diploid egg with a normal haploid sperm would yield a triploid zygote. Polyploid animals are extremely rare, with only a few examples among the flatworms, crustaceans, amphibians, fish, and lizards. Polyploid animals are sterile because meiosis cannot proceed normally and instead produces mostly aneuploid daughter cells that cannot yield viable zygotes. Rarely, polyploid animals can reproduce asexually by haplodiploidy, in which an unfertilized egg divides mitotically to produce offspring. In contrast, polyploidy is very common in the plant kingdom, and polyploid plants tend to be larger and more robust than euploids of their species ( Figure 13.8 ). \n\n Sex Chromosome Nondisjunction in Humans \n\n Humans display dramatic deleterious effects with autosomal trisomies and monosomies. Therefore, it may seem counterintuitive that human females and males can function normally, despite carrying different numbers of the X chromosome. Rather than a gain or loss of autosomes, variations in the number of sex chromosomes are associated with relatively mild effects. In part, this occurs because of a molecular process called X inactivation . Early in development, when female mammalian embryos consist of just a few thousand cells (relative to trillions in the newborn), one X chromosome in each cell inactivates by tightly condensing into a quiescent (dormant) structure called a Barr body. The chance that an X chromosome (maternally or paternally derived) is inactivated in each cell is random, but once the inactivation occurs, all cells derived from that one will have the same inactive X chromosome or Barr body. By this process, females compensate for their double genetic dose of X chromosome. In so-called “tortoiseshell” cats, embryonic X inactivation is observed as color variegation ( Figure 13.9 ). Females that are heterozygous for an X-linked coat color gene will express one of two different coat colors over different regions of their body, corresponding to whichever X chromosome is inactivated in the embryonic cell progenitor of that region. \n\n An individual carrying an abnormal number of X chromosomes will inactivate all but one X chromosome in each of her cells. However, even inactivated X chromosomes continue to express a few genes, and X chromosomes must reactivate for the proper maturation of female ovaries. As a result, X-chromosomal abnormalities are typically associated with mild mental and physical defects, as well as sterility. If the X chromosome is absent altogether, the individual will not develop in utero. \n\n Several errors in sex chromosome number have been characterized. Individuals with three X chromosomes, called triplo-X, are phenotypically female but express developmental delays and reduced fertility. The XXY genotype, corresponding to one type of Klinefelter syndrome, corresponds to phenotypically male individuals with small testes, enlarged breasts, and reduced body hair. More complex types of Klinefelter syndrome exist in which the individual has as many as five X chromosomes. In all types, every X chromosome except one undergoes inactivation to compensate for the excess genetic dosage. This can be seen as several Barr bodies in each cell nucleus. Turner syndrome, characterized as an X0 genotype (i.e., only a single sex chromosome), corresponds to a phenotypically female individual with short stature, webbed skin in the neck region, hearing and cardiac impairments, and sterility. \n\n Duplications and Deletions \n\n In addition to the loss or gain of an entire chromosome, a chromosomal segment may be duplicated or lost. Duplications and deletions often produce offspring that survive but exhibit physical and mental abnormalities. Duplicated chromosomal segments may fuse to existing chromosomes or may be free in the nucleus. Cri-du-chat (from the French for “cry of the cat”) is a syndrome associated with nervous system abnormalities and identifiable physical features that result from a deletion of most of 5p (the small arm of chromosome 5) ( Figure 13.10 ). Infants with this genotype emit a characteristic high-pitched cry on which the disorder’s name is based. \n\n Chromosomal Structural Rearrangements \n\n Cytologists have characterized numerous structural rearrangements in chromosomes, but chromosome inversions and translocations are the most common. Both are identified during meiosis by the adaptive pairing of rearranged chromosomes with their former homologs to maintain appropriate gene alignment. If the genes carried on two homologs are not oriented correctly, a recombination event could result in the loss of genes from one chromosome and the gain of genes on the other. This would produce aneuploid gametes. \n\n Chromosome Inversions \n\n A chromosome inversion is the detachment, 180° rotation, and reinsertion of part of a chromosome. Inversions may occur in nature as a result of mechanical shear, or from the action of transposable elements (special DNA sequences capable of facilitating the rearrangement of chromosome segments with the help of enzymes that cut and paste DNA sequences). Unless they disrupt a gene sequence, inversions only change the orientation of genes and are likely to have more mild effects than aneuploid errors. However, altered gene orientation can result in functional changes because regulators of gene expression could be moved out of position with respect to their targets, causing aberrant levels of gene products. \n\n An inversion can be pericentric and include the centromere, or paracentric and occur outside of the centromere ( Figure 13.11 ). A pericentric inversion that is asymmetric about the centromere can change the relative lengths of the chromosome arms, making these inversions easily identifiable. \n\n When one homologous chromosome undergoes an inversion but the other does not, the individual is described as an inversion heterozygote. To maintain point-for-point synapsis during meiosis, one homolog must form a loop, and the other homolog must mold around it. Although this topology can ensure that the genes are correctly aligned, it also forces the homologs to stretch and can be associated with regions of imprecise synapsis ( Figure 13.12 ). \n\n Evolution Connection The Chromosome 18 Inversion \n\n Not all structural rearrangements of chromosomes produce nonviable, impaired, or infertile individuals. In rare instances, such a change can result in the evolution of a new species. In fact, a pericentric inversion in chromosome 18 appears to have contributed to the evolution of humans. This inversion is not present in our closest genetic relatives, the chimpanzees. Humans and chimpanzees differ cytogenetically by pericentric inversions on several chromosomes and by the fusion of two separate chromosomes in chimpanzees that correspond to chromosome two in humans. \n\n The pericentric chromosome 18 inversion is believed to have occurred in early humans following their divergence from a common ancestor with chimpanzees approximately five million years ago. Researchers characterizing this inversion have suggested that approximately 19,000 nucleotide bases were duplicated on 18p, and the duplicated region inverted and reinserted on chromosome 18 of an ancestral human. \n\n A comparison of human and chimpanzee genes in the region of this inversion indicates that two genes— ROCK1 and USP14 —that are adjacent on chimpanzee chromosome 17 (which corresponds to human chromosome 18) are more distantly positioned on human chromosome 18. This suggests that one of the inversion breakpoints occurred between these two genes. Interestingly, humans and chimpanzees express USP14 at distinct levels in specific cell types, including cortical cells and fibroblasts. Perhaps the chromosome 18 inversion in an ancestral human repositioned specific genes and reset their expression levels in a useful way. Because both ROCK1 and USP14 encode cellular enzymes, a change in their expression could alter cellular function. It is not known how this inversion contributed to hominid evolution, but it appears to be a significant factor in the divergence of humans from other primates. 1 1 Violaine Goidts et al., “Segmental duplication associated with the human-specific inversion of chromosome 18: a further example of the impact of segmental duplications on karyotype and genome evolution in primates,” Human Genetics . 115 (2004):116-122 \n\n Translocations \n\n A translocation occurs when a segment of a chromosome dissociates and reattaches to a different, nonhomologous chromosome. Translocations can be benign or have devastating effects depending on how the positions of genes are altered with respect to regulatory sequences. Notably, specific translocations have been associated with several cancers and with schizophrenia. Reciprocal translocations result from the exchange of chromosome segments between two nonhomologous chromosomes such that there is no gain or loss of genetic information ( Figure 13.13 ). "}}},{"rowIdx":98,"cells":{"bname":{"kind":"string","value":"american_government"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":"Summary 12.1 The Design and Evolution of the Presidency \n\n The delegates at the Constitutional Convention proposed creating the office of the president and debated many forms the role might take. The president is elected for a maximum of two four-year terms and can be impeached by Congress for wrongdoing and removed from office. The presidency and presidential power, especially war powers, have expanded greatly over the last two centuries, often with the willing assistance of the legislative branch. Executive privilege and executive orders are two of the presidency’s powerful tools. During the last several decades, historical events and new technologies such as radio, television, and the Internet have further enhanced the stature of the presidency. \n\n 12.2 The Presidential Election Process \n\n The position of president of the United States was created during the Constitutional Convention. Within a generation of Washington’s administration, powerful political parties had overtaken the nominating power of state legislatures and created their own systems for selecting candidates. At first, party leaders kept tight control over the selection of candidates via the convention process. By the start of the twentieth century, however, primary and caucus voting had brought the power to select candidates directly to the people, and the once-important conventions became rubber-stamping events. \n\n 12.3 Organizing to Govern \n\n It can be difficult for a new president to come to terms with both the powers of the office and the limitations of those powers. Successful presidents assume their role ready to make a smooth transition and to learn to work within the complex governmental system to fill vacant positions in the cabinet and courts, many of which require Senate confirmation. It also means efficiently laying out a political agenda and reacting appropriately to unexpected events. A new president has limited time to get things done and must take action with the political wind at his or her back. \n\n 12.4 The Public Presidency \n\n Despite the obvious fact that the president is the head of state, the U.S. Constitution actually empowers the occupant of the White House with very little authority. Apart from the president’s war powers, the office holder’s real advantage is the ability to speak to the nation with one voice. Technological changes in the twentieth century have greatly expanded the power of the presidential bully pulpit. The twentieth century also saw a string of more public first ladies. Women like Eleanor Roosevelt and Lady Bird Johnson greatly expanded the power of the first lady’s role, although first ladies who have undertaken more nontraditional roles have encountered significant criticism. \n\n 12.5 Presidential Governance: Direct Presidential Action \n\n While the power of the presidency is typically checked by the other two branches of government, presidents have the unencumbered power to pardon those convicted of federal crimes and to issue executive orders, which don’t require congressional approval but lack the permanence of laws passed by Congress. In matters concerning foreign policy, presidents have at their disposal the executive agreement, which is a much-easier way for two countries to come to terms than a treaty that requires Senate ratification but is also much narrower in scope. \n\n Presidents use various means to attempt to drive public opinion and effect political change. But history has shown that they are limited in their ability to drive public opinion. Favorable conditions can help a president move policies forward. These conditions include party control of Congress and the arrival of crises such as war or economic decline. But as some presidencies have shown, even the most favorable conditions don’t guarantee success. "},"intro":{"kind":"string","value":"Chapter Outline 12.1 The Design and Evolution of the Presidency 12.2 The Presidential Election Process 12.3 Organizing to Govern 12.4 The Public Presidency 12.5 Presidential Governance: Direct Presidential Action Introduction \n\n The presidency is the most visible position in the U.S. government ( Figure 12.1 ). During the Constitutional Convention of 1787, delegates accepted the need to empower a relatively strong and vigorous chief executive. But they also wanted this chief executive to be bound by checks from the other branches of the federal government as well as by the Constitution itself. Over time, the power of the presidency has grown in response to circumstances and challenges. However, to this day, a president must still work with the other branches to be most effective. Unilateral actions, in which the president acts alone on important and consequential matters, such as President Barack Obama’s strategy on the Iran nuclear deal, are bound to be controversial and suggest potentially serious problems within the federal government. Effective presidents, especially in peacetime, are those who work with the other branches through persuasion and compromise to achieve policy objectives. \n\n What are the powers, opportunities, and limitations of the presidency? How does the chief executive lead in our contemporary political system? What guides his or her actions, including unilateral actions? If it is most effective to work with others to get things done, how does the president do so? What can get in the way of this goal? This chapter answers these and other questions about the nation’s most visible leader. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"B"},"bloom":null,"hl_context":"Debate and discussion continued throughout the summer . Delegates eventually settled upon a single executive , but they remained at a loss for how to select that person . Pennsylvania ’ s James Wilson , who had triumphed on the issue of a single executive , at first proposed the direct election of the president . When delegates rejected that idea , he responded with the suggestion that electors , chosen throughout the nation , should select the executive . <hl> Over time , Wilson ’ s idea gained ground with delegates who were uneasy at the idea of an election by the legislature , which presented the opportunity for intrigue and corruption . <hl> The idea of a shorter term of service combined with eligibility for reelection also became more attractive to delegates . The framers of the Constitution struggled to find the proper balance between giving the president the power to perform the job on one hand and opening the way for a president to abuse power and act like a monarch on the other .","hl_sentences":"Over time , Wilson ’ s idea gained ground with delegates who were uneasy at the idea of an election by the legislature , which presented the opportunity for intrigue and corruption .","question":{"cloze_format":"Many at the Continental Congress were skeptical of allowing presidents to be directly elected by the legislature because ________.","normal_format":"Many at the Continental Congress were skeptical of allowing presidents to be directly elected by the legislature because of what?","question_choices":["they were worried about giving the legislature too much power","they feared the opportunities created for corruption","they knew the weaknesses of an electoral college","they worried about subjecting the commander-in-chief to public scrutiny"],"question_id":"fs-id1172503227391","question_text":"Many at the Continental Congress were skeptical of allowing presidents to be directly elected by the legislature because ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":1,"ans_text":"He appointed the heads of various federal departments as his own advisors."},"bloom":null,"hl_context":"<hl> No sooner had the presidency been established than the occupants of the office , starting with George Washington , began acting in ways that expanded both its formal and informal powers . <hl> <hl> For example , Washington established a cabinet or group of advisors to help him administer his duties , consisting of the most senior appointed officers of the executive branch . <hl> <hl> Today , the heads of the fifteen executive departments serve as the president ’ s advisers . <hl> 10 And , in 1793 , when it became important for the United States to take a stand in the evolving European conflicts between France and other European powers , especially Great Britain , Washington issued a neutrality proclamation that extended his rights as diplomat-in-chief far more broadly than had at first been conceived .","hl_sentences":"No sooner had the presidency been established than the occupants of the office , starting with George Washington , began acting in ways that expanded both its formal and informal powers . For example , Washington established a cabinet or group of advisors to help him administer his duties , consisting of the most senior appointed officers of the executive branch . Today , the heads of the fifteen executive departments serve as the president ’ s advisers .","question":{"cloze_format":"A way in which George Washington expanded the power of the presidency is that ___ .","normal_format":"Which of the following is a way George Washington expanded the power of the presidency?","question_choices":["He refused to run again after serving two terms.","He appointed the heads of various federal departments as his own advisors.","He worked with the Senate to draft treaties with foreign countries.","He submitted his neutrality proclamation to the Senate for approval."],"question_id":"fs-id1172503589275","question_text":"Which of the following is a way George Washington expanded the power of the presidency?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"D"},"bloom":null,"hl_context":"The framers of the Constitution made no provision in the document for the establishment of political parties . Indeed , parties were not necessary to select the first president , since George Washington ran unopposed . <hl> Following the first election of Washington , the political party system gained steam and power in the electoral process , creating separate nomination and general election stages . <hl> <hl> Early on , the power to nominate presidents for office bubbled up from the party operatives in the various state legislatures and toward what was known as the king caucus or congressional caucus . <hl> The caucus or large-scale gathering was made up of legislators in the Congress who met informally to decide on nominees from their respective parties . <hl> In somewhat of a countervailing trend in the general election stage of the process , by the presidential election of 1824 , many states were using popular elections to choose their electors . <hl> <hl> This became important in that election when Andrew Jackson won the popular vote and the largest number of electors , but the presidency was given to John Quincy Adams instead . <hl> Out of the frustration of Jackson ’ s supporters emerged a powerful two-party system that took control of the selection process . 17","hl_sentences":"Following the first election of Washington , the political party system gained steam and power in the electoral process , creating separate nomination and general election stages . Early on , the power to nominate presidents for office bubbled up from the party operatives in the various state legislatures and toward what was known as the king caucus or congressional caucus . In somewhat of a countervailing trend in the general election stage of the process , by the presidential election of 1824 , many states were using popular elections to choose their electors . This became important in that election when Andrew Jackson won the popular vote and the largest number of electors , but the presidency was given to John Quincy Adams instead .","question":{"cloze_format":"The election of 1824 changed the way presidents were selected because ___.","normal_format":"How did the election of 1824 change the way presidents were selected?","question_choices":["Following this election, presidents were directly elected.","Jackson’s supporters decided to create a device for challenging the Electoral College.","The election convinced many that the parties must adopt the king caucus as the primary method for selecting presidents.","The selection of the candidate with fewer electoral votes triggered the rise of party control over nominations."],"question_id":"fs-id1172504673317","question_text":"How did the election of 1824 change the way presidents were selected?"},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"Sometimes candidates unpopular with the party leadership reach the top."},"bloom":null,"hl_context":"<hl> Finally , the process of going straight to the people through primaries and caucuses has created some opportunities for party outsiders to rise . <hl> <hl> Neither Ronald Reagan nor Bill Clinton was especially popular with the party leadership of the Republicans or the Democrats ( respectively ) at the outset . <hl> The outsider phenomenon has been most clearly demonstrated , however , in the 2016 presidential nominating process , as those distrusted by the party establishment , such as Senator Ted Cruz and Donald Trump , who never before held political office , raced ahead of party favorites like Jeb Bush early in the primary process ( Figure 12.6 ) . The rise of the primary system during the Progressive Era came at the cost of party regulars ’ control of the process of candidate selection . Some party primaries even allow registered independents or members of the opposite party to vote . Even so , the process tends to attract the party faithful at the expense of independent voters , who often hold the key to victory in the fall contest . Thus , candidates who want to succeed in the primary contests seek to align themselves with committed partisans , who are often at the ideological extreme . Those who survive the primaries in this way have to moderate their image as they enter the general election if they hope to succeed among the rest of the party adherents and the uncommitted .","hl_sentences":"Finally , the process of going straight to the people through primaries and caucuses has created some opportunities for party outsiders to rise . Neither Ronald Reagan nor Bill Clinton was especially popular with the party leadership of the Republicans or the Democrats ( respectively ) at the outset .","question":{"cloze_format":"An unintended consequence of the rise of the primary and caucus system is that ___ .","normal_format":"Which of the following is an unintended consequence of the rise of the primary and caucus system?","question_choices":["Sometimes candidates unpopular with the party leadership reach the top.","Campaigns have become shorter and more expensive.","The conventions have become more powerful than the voters.","Often incumbent presidents will fail to be renominated by the party."],"question_id":"fs-id1172504636725","question_text":"Which of the following is an unintended consequence of the rise of the primary and caucus system?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"must be confirmed by the Senate"},"bloom":null,"hl_context":"<hl> Once the new president has been inaugurated and can officially nominate people to fill cabinet positions , the Senate confirms or rejects these nominations . <hl> At times , though rarely , cabinet nominations have failed to be confirmed or have even been withdrawn because of questions raised about the past behavior of the nominee . 23 Prominent examples of such withdrawals were Senator John Tower for defense secretary ( George H . W . Bush ) and Zoe Baird for attorney general ( Bill Clinton ): Senator Tower ’ s indiscretions involving alcohol and womanizing led to concerns about his fitness to head the military and his rejection by the Senate , 24 whereas Zoe Baird faced controversy and withdrew her nomination when it was revealed , through what the press dubbed “ Nannygate , ” that house staff of hers were undocumented workers . However , these cases are rare exceptions to the rule , which is to give approval to the nominees that the president wishes to have in the cabinet . Other possible candidates for cabinet posts may decline to be considered for a number of reasons , from the reduction in pay that can accompany entrance into public life to unwillingness to be subjected to the vetting process that accompanies a nomination .","hl_sentences":"Once the new president has been inaugurated and can officially nominate people to fill cabinet positions , the Senate confirms or rejects these nominations .","question":{"cloze_format":"The people who make up the modern president’s cabinet are the heads of the major federal departments and ________.","normal_format":"What do the people who make up the modern president’s cabinet and are the heads of the major federal departments do?","question_choices":["must be confirmed by the Senate","once in office are subject to dismissal by the Senate","serve two-year terms","are selected base on the rules of patronage"],"question_id":"fs-id1172504462185","question_text":"The people who make up the modern president’s cabinet are the heads of the major federal departments and ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"<hl> Finally , the president ’ s job included nominating federal judges , including Supreme Court justices , as well as other federal officials , and making appointments to fill military and diplomatic posts . <hl> The number of judicial appointments and nominations of other federal officials is great . In recent decades , two-term presidents have nominated well over three hundred federal judges while in office . <hl> 8 Moreover , new presidents nominate close to five hundred top officials to their Executive Office of the President , key agencies ( such as the Department of Justice ) , and regulatory commissions ( such as the Federal Reserve Board ) , whose appointments require Senate majority approval . <hl> 9","hl_sentences":"Finally , the president ’ s job included nominating federal judges , including Supreme Court justices , as well as other federal officials , and making appointments to fill military and diplomatic posts . 8 Moreover , new presidents nominate close to five hundred top officials to their Executive Office of the President , key agencies ( such as the Department of Justice ) , and regulatory commissions ( such as the Federal Reserve Board ) , whose appointments require Senate majority approval .","question":{"cloze_format":"A very challenging job for new presidents is to ______.","normal_format":"Which is a very challenging job for new presidents?","question_choices":["move into the White House","prepare and deliver their first State of the Union address","nominate and gain confirmation for their cabinet and hundreds of other officials","prepare their first executive budget"],"question_id":"fs-id1172504402334","question_text":"A very challenging job for new presidents is to ______."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Theodore Roosevelt came to the presidency in 1901 , at a time when movie newsreels were becoming popular . <hl> Roosevelt , who had always excelled at cultivating good relationships with the print media , eagerly exploited this new opportunity as he took his case to the people with the concept of the presidency as bully pulpit , a platform from which to push his agenda to the public . <hl> His successors followed suit , and they discovered and employed new ways of transmitting their message to the people in an effort to gain public support for policy initiatives . With the popularization of radio in the early twentieth century , it became possible to broadcast the president ’ s voice into many of the nation ’ s homes . Most famously , FDR used the radio to broadcast his thirty “ fireside chats ” to the nation between 1933 and 1944 .","hl_sentences":"Roosevelt , who had always excelled at cultivating good relationships with the print media , eagerly exploited this new opportunity as he took his case to the people with the concept of the presidency as bully pulpit , a platform from which to push his agenda to the public .","question":{"cloze_format":"President Theodore Roosevelt’s concept of the bully pulpit was the office’s ________.","normal_format":"What did President Theodore Roosevelt’s concept of the bully pulpit mean to the offices?","question_choices":["authority to use force, especially military force","constitutional power to veto legislation","premier position to pressure through public appeal","ability to use technology to enhance the voice of the president"],"question_id":"fs-id11725033653660","question_text":"President Theodore Roosevelt’s concept of the bully pulpit was the office’s ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":0,"ans_text":"struggles for power between the president and the Congress"},"bloom":null,"hl_context":"The president may not be able to appoint key members of his or her administration without Senate confirmation , but he or she can demand the resignation or removal of cabinet officers , high-ranking appointees ( such as ambassadors ) , and members of the presidential staff . <hl> During Reconstruction , Congress tried to curtail the president ’ s removal power with the Tenure of Office Act ( 1867 ) , which required Senate concurrence to remove presidential nominees who took office upon Senate confirmation . <hl> Andrew Johnson ’ s violation of that legislation provided the grounds for his impeachment in 1868 . Subsequent presidents secured modifications of the legislation before the Supreme Court ruled in 1926 that the Senate had no right to impair the president ’ s removal power . 39 In the case of Senate failure to approve presidential nominations , the president is empowered to issue recess appointments ( made while the Senate is in recess ) that continue in force until the end of the next session of the Senate ( unless the Senate confirms the nominee ) .","hl_sentences":"During Reconstruction , Congress tried to curtail the president ’ s removal power with the Tenure of Office Act ( 1867 ) , which required Senate concurrence to remove presidential nominees who took office upon Senate confirmation .","question":{"cloze_format":"The passage of the Tenure of Office Act of 1867 was just one instance in a long line of ________.","normal_format":"What was the passage of the Tenure of Office Act of 1867 instance of?","question_choices":["struggles for power between the president and the Congress","unconstitutional presidential power grabbing","impeachment trials","arguments over presidential policy"],"question_id":"fs-id1172503338543","question_text":"The passage of the Tenure of Office Act of 1867 was just one instance in a long line of ________."},"references_are_paraphrase":0},{"answer":{"ans_choice":2,"ans_text":"C"},"bloom":null,"hl_context":"Presidents also issue executive agreement s with foreign powers . <hl> Executive agreements are formal agreements negotiated between two countries but not ratified by a legislature as a treaty must be . <hl> As such , they are not treaties under U . S . law , which require two-thirds of the Senate for ratification . Treaties , presidents have found , are particularly difficult to get ratified . And with the fast pace and complex demands of modern foreign policy , concluding treaties with countries can be a tiresome and burdensome chore . That said , some executive agreements do require some legislative approval , such as those that commit the United States to make payments and thus are restrained by the congressional power of the purse . <hl> But for the most part , executive agreements signed by the president require no congressional action and are considered enforceable as long as the provisions of the executive agreement do not conflict with current domestic law . <hl>","hl_sentences":"Executive agreements are formal agreements negotiated between two countries but not ratified by a legislature as a treaty must be . But for the most part , executive agreements signed by the president require no congressional action and are considered enforceable as long as the provisions of the executive agreement do not conflict with current domestic law .","question":{"cloze_format":"It is an example of an executive agreement that ___.","normal_format":"Which of the following is an example of an executive agreement?","question_choices":["The president negotiates an agreement with China and submits it to the Senate for ratification.","The president changes a regulation on undocumented immigrant status without congressional approval.","The president signs legally binding nuclear arms terms with Iran without seeking congressional approval.","The president issues recommendations to the Department of Justice on what the meaning of a new criminal statute is."],"question_id":"fs-id1172503355046","question_text":"Which of the following is an example of an executive agreement?"},"references_are_paraphrase":0}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"B\"\n },\n \"bloom\": null,\n \"hl_context\": \"Debate and discussion continued throughout the summer . Delegates eventually settled upon a single executive , but they remained at a loss for how to select that person . Pennsylvania ’ s James Wilson , who had triumphed on the issue of a single executive , at first proposed the direct election of the president . When delegates rejected that idea , he responded with the suggestion that electors , chosen throughout the nation , should select the executive . <hl> Over time , Wilson ’ s idea gained ground with delegates who were uneasy at the idea of an election by the legislature , which presented the opportunity for intrigue and corruption . <hl> The idea of a shorter term of service combined with eligibility for reelection also became more attractive to delegates . The framers of the Constitution struggled to find the proper balance between giving the president the power to perform the job on one hand and opening the way for a president to abuse power and act like a monarch on the other .\",\n \"hl_sentences\": \"Over time , Wilson ’ s idea gained ground with delegates who were uneasy at the idea of an election by the legislature , which presented the opportunity for intrigue and corruption .\",\n \"question\": {\n \"cloze_format\": \"Many at the Continental Congress were skeptical of allowing presidents to be directly elected by the legislature because ________.\",\n \"normal_format\": \"Many at the Continental Congress were skeptical of allowing presidents to be directly elected by the legislature because of what?\",\n \"question_choices\": [\n \"they were worried about giving the legislature too much power\",\n \"they feared the opportunities created for corruption\",\n \"they knew the weaknesses of an electoral college\",\n \"they worried about subjecting the commander-in-chief to public scrutiny\"\n ],\n \"question_id\": \"fs-id1172503227391\",\n \"question_text\": \"Many at the Continental Congress were skeptical of allowing presidents to be directly elected by the legislature because ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"He appointed the heads of various federal departments as his own advisors.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> No sooner had the presidency been established than the occupants of the office , starting with George Washington , began acting in ways that expanded both its formal and informal powers . <hl> <hl> For example , Washington established a cabinet or group of advisors to help him administer his duties , consisting of the most senior appointed officers of the executive branch . <hl> <hl> Today , the heads of the fifteen executive departments serve as the president ’ s advisers . <hl> 10 And , in 1793 , when it became important for the United States to take a stand in the evolving European conflicts between France and other European powers , especially Great Britain , Washington issued a neutrality proclamation that extended his rights as diplomat-in-chief far more broadly than had at first been conceived .\",\n \"hl_sentences\": \"No sooner had the presidency been established than the occupants of the office , starting with George Washington , began acting in ways that expanded both its formal and informal powers . For example , Washington established a cabinet or group of advisors to help him administer his duties , consisting of the most senior appointed officers of the executive branch . Today , the heads of the fifteen executive departments serve as the president ’ s advisers .\",\n \"question\": {\n \"cloze_format\": \"A way in which George Washington expanded the power of the presidency is that ___ .\",\n \"normal_format\": \"Which of the following is a way George Washington expanded the power of the presidency?\",\n \"question_choices\": [\n \"He refused to run again after serving two terms.\",\n \"He appointed the heads of various federal departments as his own advisors.\",\n \"He worked with the Senate to draft treaties with foreign countries.\",\n \"He submitted his neutrality proclamation to the Senate for approval.\"\n ],\n \"question_id\": \"fs-id1172503589275\",\n \"question_text\": \"Which of the following is a way George Washington expanded the power of the presidency?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"D\"\n },\n \"bloom\": null,\n \"hl_context\": \"The framers of the Constitution made no provision in the document for the establishment of political parties . Indeed , parties were not necessary to select the first president , since George Washington ran unopposed . <hl> Following the first election of Washington , the political party system gained steam and power in the electoral process , creating separate nomination and general election stages . <hl> <hl> Early on , the power to nominate presidents for office bubbled up from the party operatives in the various state legislatures and toward what was known as the king caucus or congressional caucus . <hl> The caucus or large-scale gathering was made up of legislators in the Congress who met informally to decide on nominees from their respective parties . <hl> In somewhat of a countervailing trend in the general election stage of the process , by the presidential election of 1824 , many states were using popular elections to choose their electors . <hl> <hl> This became important in that election when Andrew Jackson won the popular vote and the largest number of electors , but the presidency was given to John Quincy Adams instead . <hl> Out of the frustration of Jackson ’ s supporters emerged a powerful two-party system that took control of the selection process . 17\",\n \"hl_sentences\": \"Following the first election of Washington , the political party system gained steam and power in the electoral process , creating separate nomination and general election stages . Early on , the power to nominate presidents for office bubbled up from the party operatives in the various state legislatures and toward what was known as the king caucus or congressional caucus . In somewhat of a countervailing trend in the general election stage of the process , by the presidential election of 1824 , many states were using popular elections to choose their electors . This became important in that election when Andrew Jackson won the popular vote and the largest number of electors , but the presidency was given to John Quincy Adams instead .\",\n \"question\": {\n \"cloze_format\": \"The election of 1824 changed the way presidents were selected because ___.\",\n \"normal_format\": \"How did the election of 1824 change the way presidents were selected?\",\n \"question_choices\": [\n \"Following this election, presidents were directly elected.\",\n \"Jackson’s supporters decided to create a device for challenging the Electoral College.\",\n \"The election convinced many that the parties must adopt the king caucus as the primary method for selecting presidents.\",\n \"The selection of the candidate with fewer electoral votes triggered the rise of party control over nominations.\"\n ],\n \"question_id\": \"fs-id1172504673317\",\n \"question_text\": \"How did the election of 1824 change the way presidents were selected?\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"Sometimes candidates unpopular with the party leadership reach the top.\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Finally , the process of going straight to the people through primaries and caucuses has created some opportunities for party outsiders to rise . <hl> <hl> Neither Ronald Reagan nor Bill Clinton was especially popular with the party leadership of the Republicans or the Democrats ( respectively ) at the outset . <hl> The outsider phenomenon has been most clearly demonstrated , however , in the 2016 presidential nominating process , as those distrusted by the party establishment , such as Senator Ted Cruz and Donald Trump , who never before held political office , raced ahead of party favorites like Jeb Bush early in the primary process ( Figure 12.6 ) . The rise of the primary system during the Progressive Era came at the cost of party regulars ’ control of the process of candidate selection . Some party primaries even allow registered independents or members of the opposite party to vote . Even so , the process tends to attract the party faithful at the expense of independent voters , who often hold the key to victory in the fall contest . Thus , candidates who want to succeed in the primary contests seek to align themselves with committed partisans , who are often at the ideological extreme . Those who survive the primaries in this way have to moderate their image as they enter the general election if they hope to succeed among the rest of the party adherents and the uncommitted .\",\n \"hl_sentences\": \"Finally , the process of going straight to the people through primaries and caucuses has created some opportunities for party outsiders to rise . Neither Ronald Reagan nor Bill Clinton was especially popular with the party leadership of the Republicans or the Democrats ( respectively ) at the outset .\",\n \"question\": {\n \"cloze_format\": \"An unintended consequence of the rise of the primary and caucus system is that ___ .\",\n \"normal_format\": \"Which of the following is an unintended consequence of the rise of the primary and caucus system?\",\n \"question_choices\": [\n \"Sometimes candidates unpopular with the party leadership reach the top.\",\n \"Campaigns have become shorter and more expensive.\",\n \"The conventions have become more powerful than the voters.\",\n \"Often incumbent presidents will fail to be renominated by the party.\"\n ],\n \"question_id\": \"fs-id1172504636725\",\n \"question_text\": \"Which of the following is an unintended consequence of the rise of the primary and caucus system?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"must be confirmed by the Senate\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Once the new president has been inaugurated and can officially nominate people to fill cabinet positions , the Senate confirms or rejects these nominations . <hl> At times , though rarely , cabinet nominations have failed to be confirmed or have even been withdrawn because of questions raised about the past behavior of the nominee . 23 Prominent examples of such withdrawals were Senator John Tower for defense secretary ( George H . W . Bush ) and Zoe Baird for attorney general ( Bill Clinton ): Senator Tower ’ s indiscretions involving alcohol and womanizing led to concerns about his fitness to head the military and his rejection by the Senate , 24 whereas Zoe Baird faced controversy and withdrew her nomination when it was revealed , through what the press dubbed “ Nannygate , ” that house staff of hers were undocumented workers . However , these cases are rare exceptions to the rule , which is to give approval to the nominees that the president wishes to have in the cabinet . Other possible candidates for cabinet posts may decline to be considered for a number of reasons , from the reduction in pay that can accompany entrance into public life to unwillingness to be subjected to the vetting process that accompanies a nomination .\",\n \"hl_sentences\": \"Once the new president has been inaugurated and can officially nominate people to fill cabinet positions , the Senate confirms or rejects these nominations .\",\n \"question\": {\n \"cloze_format\": \"The people who make up the modern president’s cabinet are the heads of the major federal departments and ________.\",\n \"normal_format\": \"What do the people who make up the modern president’s cabinet and are the heads of the major federal departments do?\",\n \"question_choices\": [\n \"must be confirmed by the Senate\",\n \"once in office are subject to dismissal by the Senate\",\n \"serve two-year terms\",\n \"are selected base on the rules of patronage\"\n ],\n \"question_id\": \"fs-id1172504462185\",\n \"question_text\": \"The people who make up the modern president’s cabinet are the heads of the major federal departments and ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Finally , the president ’ s job included nominating federal judges , including Supreme Court justices , as well as other federal officials , and making appointments to fill military and diplomatic posts . <hl> The number of judicial appointments and nominations of other federal officials is great . In recent decades , two-term presidents have nominated well over three hundred federal judges while in office . <hl> 8 Moreover , new presidents nominate close to five hundred top officials to their Executive Office of the President , key agencies ( such as the Department of Justice ) , and regulatory commissions ( such as the Federal Reserve Board ) , whose appointments require Senate majority approval . <hl> 9\",\n \"hl_sentences\": \"Finally , the president ’ s job included nominating federal judges , including Supreme Court justices , as well as other federal officials , and making appointments to fill military and diplomatic posts . 8 Moreover , new presidents nominate close to five hundred top officials to their Executive Office of the President , key agencies ( such as the Department of Justice ) , and regulatory commissions ( such as the Federal Reserve Board ) , whose appointments require Senate majority approval .\",\n \"question\": {\n \"cloze_format\": \"A very challenging job for new presidents is to ______.\",\n \"normal_format\": \"Which is a very challenging job for new presidents?\",\n \"question_choices\": [\n \"move into the White House\",\n \"prepare and deliver their first State of the Union address\",\n \"nominate and gain confirmation for their cabinet and hundreds of other officials\",\n \"prepare their first executive budget\"\n ],\n \"question_id\": \"fs-id1172504402334\",\n \"question_text\": \"A very challenging job for new presidents is to ______.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Theodore Roosevelt came to the presidency in 1901 , at a time when movie newsreels were becoming popular . <hl> Roosevelt , who had always excelled at cultivating good relationships with the print media , eagerly exploited this new opportunity as he took his case to the people with the concept of the presidency as bully pulpit , a platform from which to push his agenda to the public . <hl> His successors followed suit , and they discovered and employed new ways of transmitting their message to the people in an effort to gain public support for policy initiatives . With the popularization of radio in the early twentieth century , it became possible to broadcast the president ’ s voice into many of the nation ’ s homes . Most famously , FDR used the radio to broadcast his thirty “ fireside chats ” to the nation between 1933 and 1944 .\",\n \"hl_sentences\": \"Roosevelt , who had always excelled at cultivating good relationships with the print media , eagerly exploited this new opportunity as he took his case to the people with the concept of the presidency as bully pulpit , a platform from which to push his agenda to the public .\",\n \"question\": {\n \"cloze_format\": \"President Theodore Roosevelt’s concept of the bully pulpit was the office’s ________.\",\n \"normal_format\": \"What did President Theodore Roosevelt’s concept of the bully pulpit mean to the offices?\",\n \"question_choices\": [\n \"authority to use force, especially military force\",\n \"constitutional power to veto legislation\",\n \"premier position to pressure through public appeal\",\n \"ability to use technology to enhance the voice of the president\"\n ],\n \"question_id\": \"fs-id11725033653660\",\n \"question_text\": \"President Theodore Roosevelt’s concept of the bully pulpit was the office’s ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"struggles for power between the president and the Congress\"\n },\n \"bloom\": null,\n \"hl_context\": \"The president may not be able to appoint key members of his or her administration without Senate confirmation , but he or she can demand the resignation or removal of cabinet officers , high-ranking appointees ( such as ambassadors ) , and members of the presidential staff . <hl> During Reconstruction , Congress tried to curtail the president ’ s removal power with the Tenure of Office Act ( 1867 ) , which required Senate concurrence to remove presidential nominees who took office upon Senate confirmation . <hl> Andrew Johnson ’ s violation of that legislation provided the grounds for his impeachment in 1868 . Subsequent presidents secured modifications of the legislation before the Supreme Court ruled in 1926 that the Senate had no right to impair the president ’ s removal power . 39 In the case of Senate failure to approve presidential nominations , the president is empowered to issue recess appointments ( made while the Senate is in recess ) that continue in force until the end of the next session of the Senate ( unless the Senate confirms the nominee ) .\",\n \"hl_sentences\": \"During Reconstruction , Congress tried to curtail the president ’ s removal power with the Tenure of Office Act ( 1867 ) , which required Senate concurrence to remove presidential nominees who took office upon Senate confirmation .\",\n \"question\": {\n \"cloze_format\": \"The passage of the Tenure of Office Act of 1867 was just one instance in a long line of ________.\",\n \"normal_format\": \"What was the passage of the Tenure of Office Act of 1867 instance of?\",\n \"question_choices\": [\n \"struggles for power between the president and the Congress\",\n \"unconstitutional presidential power grabbing\",\n \"impeachment trials\",\n \"arguments over presidential policy\"\n ],\n \"question_id\": \"fs-id1172503338543\",\n \"question_text\": \"The passage of the Tenure of Office Act of 1867 was just one instance in a long line of ________.\"\n },\n \"references_are_paraphrase\": 0\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"C\"\n },\n \"bloom\": null,\n \"hl_context\": \"Presidents also issue executive agreement s with foreign powers . <hl> Executive agreements are formal agreements negotiated between two countries but not ratified by a legislature as a treaty must be . <hl> As such , they are not treaties under U . S . law , which require two-thirds of the Senate for ratification . Treaties , presidents have found , are particularly difficult to get ratified . And with the fast pace and complex demands of modern foreign policy , concluding treaties with countries can be a tiresome and burdensome chore . That said , some executive agreements do require some legislative approval , such as those that commit the United States to make payments and thus are restrained by the congressional power of the purse . <hl> But for the most part , executive agreements signed by the president require no congressional action and are considered enforceable as long as the provisions of the executive agreement do not conflict with current domestic law . <hl>\",\n \"hl_sentences\": \"Executive agreements are formal agreements negotiated between two countries but not ratified by a legislature as a treaty must be . But for the most part , executive agreements signed by the president require no congressional action and are considered enforceable as long as the provisions of the executive agreement do not conflict with current domestic law .\",\n \"question\": {\n \"cloze_format\": \"It is an example of an executive agreement that ___.\",\n \"normal_format\": \"Which of the following is an example of an executive agreement?\",\n \"question_choices\": [\n \"The president negotiates an agreement with China and submits it to the Senate for ratification.\",\n \"The president changes a regulation on undocumented immigrant status without congressional approval.\",\n \"The president signs legally binding nuclear arms terms with Iran without seeking congressional approval.\",\n \"The president issues recommendations to the Department of Justice on what the meaning of a new criminal statute is.\"\n ],\n \"question_id\": \"fs-id1172503355046\",\n \"question_text\": \"Which of the following is an example of an executive agreement?\"\n },\n \"references_are_paraphrase\": 0\n }\n]","isConversational":false},"chapter":{"kind":"number","value":12,"string":"12"},"chapter_text":{"kind":"string","value":"12.1 The Design and Evolution of the Presidency \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Explain the reason for the design of the executive branch and its plausible alternatives \n\n Analyze the way presidents have expanded presidential power and why \n\n Identify the limitations on a president's power \n\n Since its invention at the Constitutional Convention of 1787, the presidential office has gradually become more powerful, giving its occupants a far-greater chance to exercise leadership at home and abroad. The role of the chief executive has changed over time, as various presidents have confronted challenges in domestic and foreign policy in times of war as well as peace, and as the power of the federal government has grown. \n\n INVENTING THE PRESIDENCY \n\n The Articles of Confederation made no provision for an executive branch, although they did use the term “president” to designate the presiding officer of the Confederation Congress, who also handled other administrative duties. 1 The presidency was proposed early in the Constitutional Convention in Philadelphia by Virginia’s Edmund Randolph, as part of James Madison’s proposal for a federal government, which became known as the Virginia Plan . Madison offered a rather sketchy outline of the executive branch, leaving open whether what he termed the “national executive” would be an individual or a set of people. He proposed that Congress select the executive, whose powers and authority, and even length of term of service, were left largely undefined. He also proposed a “council of revision” consisting of the national executive and members of the national judiciary, which would review laws passed by the legislature and have the power of veto. 2 \n\n Early deliberations produced agreement that the executive would be a single person, elected for a single term of seven years by the legislature, empowered to veto legislation, and subject to impeachment and removal by the legislature. New Jersey’s William Paterson offered an alternate model as part of his proposal, typically referred to as the small-state or New Jersey Plan . This plan called for merely amending the Articles of Confederation to allow for an executive branch made up of a committee elected by a unicameral Congress for a single term. Under this proposal, the executive committee would be particularly weak because it could be removed from power at any point if a majority of state governors so desired. Far more extreme was Alexander Hamilton’s suggestion that the executive power be entrusted to a single individual. This individual would be chosen by electors, would serve for life, and would exercise broad powers, including the ability to veto legislation, the power to negotiate treaties and grant pardons in all cases except treason, and the duty to serve as commander-in-chief of the armed forces ( Figure 12.2 ). \n\n Debate and discussion continued throughout the summer. Delegates eventually settled upon a single executive, but they remained at a loss for how to select that person. Pennsylvania’s James Wilson, who had triumphed on the issue of a single executive, at first proposed the direct election of the president. When delegates rejected that idea, he responded with the suggestion that electors, chosen throughout the nation, should select the executive. Over time, Wilson’s idea gained ground with delegates who were uneasy at the idea of an election by the legislature, which presented the opportunity for intrigue and corruption. The idea of a shorter term of service combined with eligibility for reelection also became more attractive to delegates. The framers of the Constitution struggled to find the proper balance between giving the president the power to perform the job on one hand and opening the way for a president to abuse power and act like a monarch on the other. \n\n By early September, the Electoral College had emerged as the way to select a president for four years who was eligible for reelection. This process is discussed more fully in the chapter on elections. Today, the Electoral College consists of a body of 538 people called electors, each representing one of the fifty states or the District of Columbia, who formally cast votes for the election of the president and vice president ( Figure 12.3 ). In forty-eight states and the District of Columbia, the candidate who wins the popular vote in November receives all the state’s electoral votes. In two states, Nebraska and Maine, the electoral votes are divided: The candidate who wins the popular vote in the state gets two electoral votes, but the winner of each congressional district also receives an electoral vote. \n\n In the original design implemented for the first four presidential elections (1788–89, 1792, 1796, and 1800), the electors cast two ballots (but only one could go to a candidate from the elector’s state), and the person who received a majority won the election. The second-place finisher became vice president. Should no candidate receive a majority of the votes cast, the House of Representatives would select the president, with each state casting a single vote, while the Senate chose the vice president. \n\n While George Washington was elected president twice with this approach, the design resulted in controversy in both the 1796 and 1800 elections. In 1796, John Adams won the presidency, while his opponent and political rival Thomas Jefferson was elected vice president. In 1800, Thomas Jefferson and his running mate Aaron Burr finished tied in the Electoral College. Jefferson was elected president in the House of Representatives on the thirty-sixth ballot. These controversies led to the proposal and ratification of the Twelfth Amendment , which couples a particular presidential candidate with that candidate’s running mate in a unified ticket. 3 \n\n For the last two centuries or so, the Twelfth Amendment has worked fairly well. But this doesn’t mean the arrangement is foolproof. For example, the amendment created a separate ballot for the vice president but left the rules for electors largely intact. One of those rules states that the two votes the electors cast cannot both be for “an inhabitant of the same state with themselves.” 4 This rule means that an elector from, say, Louisiana, could not cast votes for a presidential candidate and a vice presidential candidate who were both from Louisiana; that elector could vote for only one of these people. The intent of the rule was to encourage electors from powerful states to look for a more diverse pool of candidates. But what would happen in a close election where the members of the winning ticket were both from the same state? \n\n The nation almost found out in 2000. In the presidential election of that year, the Republican ticket won the election by a very narrow electoral margin. To win the presidency or vice presidency, a candidate must get 270 electoral votes (a majority). George W. Bush and Dick Cheney won by the skin of their teeth with just 271. Both, however, were living in Texas. This should have meant that Texas’s 32 electoral votes could have gone to only one or the other. Cheney anticipated this problem and had earlier registered to vote in Wyoming, where he was originally from and where he had served as a representative years earlier. 5 It’s hard to imagine that the 2000 presidential election could have been even more complicated than it was, but thanks to that seemingly innocuous rule in Article II of the Constitution, that was a real possibility. \n\n Despite provisions for the election of a vice president (to serve in case of the president’s death, resignation, or removal through the impeachment process), and apart from the suggestion that the vice president should be responsible for presiding over the Senate, the framers left the vice president’s role undeveloped. As a result, the influence of the vice presidency has varied dramatically, depending on how much of a role the vice president is given by the president. Some vice presidents, such as Dan Quayle under President George H. W. Bush, serve a mostly ceremonial function, while others, like Dick Cheney under President George W. Bush, become a partner in governance and rival the White House chief of staff in terms of influence. \n\n Link to Learning \n\n Read about James Madison’s evolving views of the presidency and the Electoral College. \n\n In addition to describing the process of election for the presidency and vice presidency, the delegates to the Constitutional Convention also outlined who was eligible for election and how Congress might remove the president. Article II of the Constitution lays out the agreed-upon requirements—the chief executive must be at least thirty-five years old and a “natural born” citizen of the United States (or a citizen at the time of the Constitution’s adoption) who has been an inhabitant of the United States for at least fourteen years. 6 While Article II also states that the term of office is four years and does not expressly limit the number of times a person might be elected president, after Franklin D. Roosevelt was elected four times (from 1932 to 1944), the Twenty-Second Amendment was proposed and ratified, limiting the presidency to two four-year terms. \n\n An important means of ensuring that no president could become tyrannical was to build into the Constitution a clear process for removing the chief executive— impeachment . Impeachment is the act of charging a government official with serious wrongdoing; the Constitution calls this wrongdoing high crimes and misdemeanors. The method the framers designed required two steps and both chambers of the Congress. First, the House of Representatives could impeach the president by a simple majority vote. In the second step, the Senate could remove him or her from office by a two-thirds majority, with the chief justice of the Supreme Court presiding over the trial. Upon conviction and removal of the president, if that occurred, the vice president would become president. \n\n Three presidents have faced impeachment proceedings in the House; none has been both impeached by the House and removed by the Senate. In the wake of the Civil War, President Andrew Johnson faced congressional contempt for decisions made during Reconstruction. President Richard Nixon faced an overwhelming likelihood of impeachment in the House for his cover-up of key information relating to the 1972 break-in at the Democratic Party’s campaign headquarters at the Watergate hotel and apartment complex. Nixon likely would have also been removed by the Senate, since there was strong bipartisan consensus for his impeachment and removal. Instead, he resigned before the House and Senate could exercise their constitutional prerogatives. \n\n The most recent impeachment was of President Bill Clinton , brought on by his lying about an extramarital affair with a White House intern named Monica Lewinsky. House Republicans felt the affair and Clinton’s initial public denial of it rose to a level of wrongdoing worthy of impeachment. House Democrats believed it fell short of an impeachable offense and that a simply censure made better sense. Clinton's trial in the Senate went nowhere because too few Senators wanted to move forward with removing the president. Thus, impeachment remains a rare event indeed and removal has never occurred. Still, the fact that a president could be impeached and removed is an important reminder of the role of the executive in the broader system of shared powers. The same outcome occurred in the case of Andrew Johnson in the nineteenth century though he came closer to the threshold of votes needed for removal than did Clinton. \n\n The Constitution that emerged from the deliberations in Philadelphia treated the powers of the presidency in concise fashion. The president was to be commander-in-chief of the armed forces of the United States, negotiate treaties with the advice and consent of the Senate, and receive representatives of foreign nations ( Figure 12.4 ). Charged to “take care that the laws be faithfully executed,” the president was given broad power to pardon those convicted of federal offenses, except for officials removed through the impeachment process. 7 The chief executive would present to Congress information about the state of the union; call Congress into session when needed; veto legislation if necessary, although a two-thirds supermajority in both houses of Congress could override that veto; and make recommendations for legislation and policy as well as call on the heads of various departments to make reports and offer opinions. \n\n Finally, the president’s job included nominating federal judges, including Supreme Court justices, as well as other federal officials, and making appointments to fill military and diplomatic posts. The number of judicial appointments and nominations of other federal officials is great. In recent decades, two-term presidents have nominated well over three hundred federal judges while in office. 8 Moreover, new presidents nominate close to five hundred top officials to their Executive Office of the President, key agencies (such as the Department of Justice), and regulatory commissions (such as the Federal Reserve Board), whose appointments require Senate majority approval. 9 \n\n THE EVOLVING EXECUTIVE BRANCH \n\n No sooner had the presidency been established than the occupants of the office, starting with George Washington , began acting in ways that expanded both its formal and informal powers. For example, Washington established a cabinet or group of advisors to help him administer his duties, consisting of the most senior appointed officers of the executive branch. Today, the heads of the fifteen executive departments serve as the president’s advisers. 10 And, in 1793, when it became important for the United States to take a stand in the evolving European conflicts between France and other European powers, especially Great Britain, Washington issued a neutrality proclamation that extended his rights as diplomat-in-chief far more broadly than had at first been conceived. \n\n Later presidents built on the foundation of these powers. Some waged undeclared wars, as John Adams did against the French in the Quasi-War (1798–1800). Others agreed to negotiate for significant territorial gains, as Thomas Jefferson did when he oversaw the purchase of Louisiana from France. Concerned that he might be violating the powers of the office, Jefferson rationalized that his not facing impeachment charges constituted Congress’s tacit approval of his actions. James Monroe used his annual message in 1823 to declare that the United States would consider it an intolerable act of aggression for European powers to intervene in the affairs of the nations of the Western Hemisphere. Later dubbed the Monroe Doctrine , this declaration of principles laid the foundation for the growth of American power in the twentieth century. Andrew Jackson employed the veto as a measure of policy to block legislative initiatives with which he did not agree and acted unilaterally when it came to depositing federal funds in several local banks around the country instead of in the Bank of the United States. This move changed the way vetoes would be used in the future. Jackson’s twelve vetoes were more than those of all prior presidents combined, and he issued them due to policy disagreements (their basis today) rather than as a legal tool to protect against encroachments by Congress on the president’s powers. \n\n Of the many ways in which the chief executive’s power grew over the first several decades, the most significant was the expansion of presidential war powers. While Washington, Adams, and Jefferson led the way in waging undeclared wars, it was President James K. Polk who truly set the stage for the broad growth of this authority. In 1846, as the United States and Mexico were bickering over the messy issue of where Texas’s southern border lay, Polk purposely raised anxieties and ruffled feathers through his envoy in Mexico. He then responded to the newly heightened state of affairs by sending U.S. troops to the Rio Grande, the border Texan expansionists claimed for Texas. Mexico sent troops in response, and the Mexican-American War began soon afterward. 11 \n\n Abraham Lincoln , a member of Congress at the time, was critical of Polk’s actions. Later, however, as president himself, Lincoln used presidential war powers and the concepts of military necessity and national security to undermine the Confederate effort to seek independence for the Southern states. In suspending the privilege of the writ of habeas corpus , Lincoln blurred the boundaries between acceptable dissent and unacceptable disloyalty. He also famously used a unilateral proclamation to issue the Emancipation Proclamation , which cited the military necessity of declaring millions of slaves in Confederate-controlled territory to be free. His successor, Andrew Johnson , became so embroiled with Radical Republicans about ways to implement Reconstruction policies and programs after the Civil War that the House of Representatives impeached him, although the legislators in the Senate were unable to successfully remove him from office. 12 \n\n Over the course of the twentieth century, presidents expanded and elaborated upon these powers. The rather vague wording in Article II , which says that the “executive power shall be vested” in the president, has been subject to broad and sweeping interpretation in order to justify actions beyond those specifically enumerated in the document. 13 As the federal bureaucracy expanded, so too did the president’s power to grow agencies like the Secret Service and the Federal Bureau of Investigation. Presidents also further developed the concept of executive privilege , the right to withhold information from Congress, the judiciary, or the public. This right, not enumerated in the Constitution, was first asserted by George Washington to curtail inquiry into the actions of the executive branch. 14 The more general defense of its use by White House officials and attorneys ensures that the president can secure candid advice from his or her advisors and staff members. Increasingly over time, presidents have made more use of their unilateral powers, including executive order s , rules that bypass Congress but still have the force of law if the courts do not overturn them. More recently, presidents have offered their own interpretation of legislation as they sign it via signing statements (discussed later in this chapter) directed to the bureaucratic entity charged with implementation. In the realm of foreign policy, Congress permitted the widespread use of executive agreement s to formalize international relations, so long as important matters still came through the Senate in the form of treaties. 15 Recent presidents have continued to rely upon an ever more expansive definition of war powers to act unilaterally at home and abroad. Finally, presidents, often with Congress's blessing through the formal delegation of authority, have taken the lead in framing budgets, negotiating budget compromises, and at times impounding funds in an effort to prevail in matters of policy. \n\n Milestone The Budget and Accounting Act of 1921 Developing a budget in the nineteenth century was a chaotic mess. Unlike the case today, in which the budgeting process is centrally controlled, Congresses in the nineteenth century developed a budget in a piecemeal process. Federal agencies independently submitted budget requests to Congress, and these requests were then considered through the congressional committee process. Because the government was relatively small in the first few decades of the republic, this approach was sufficient. However, as the size and complexity of the U.S. economy grew over the course of the nineteenth century, the traditional congressional budgeting process was unable to keep up. 16 \n\n Things finally came to a head following World War I, when federal spending and debt skyrocketed. Reformers proposed the solution of putting the executive branch in charge of developing a budget that could be scrutinized, amended, and approved by Congress. However, President Woodrow Wilson , owing to a provision tacked onto the bill regarding presidential appointments, vetoed the legislation that would have transformed the budgeting process in this way. His successor, Warren Harding , felt differently and signed the Budget and Accounting Act of 1921. The act gave the president first-mover advantage in the budget process via the first “executive budget.” It also created the first-ever budget staff at the disposal of a president, at the time called the Bureau of the Budget but decades later renamed the Office of Management and Budget ( Figure 12.5 ). With this act, Congress willingly delegated significant authority to the executive and made the president the chief budget agenda setter. \n\n The Budget Act of 1921 effectively shifted some congressional powers to the president. Why might Congress have felt it important to centralize the budgeting process in the executive branch? What advantages could the executive branch have over the legislative branch in this regard? \n\n The growth of presidential power is also attributable to the growth of the United States and the power of the national government. As the nation has grown and developed, so has the office. Whereas most important decisions were once made at the state and local levels, the increasing complexity and size of the domestic economy have led people in the United States to look to the federal government more often for solutions. At the same time, the rising profile of the United States on the international stage has meant that the president is a far more important figure as leader of the nation, as diplomat-in-chief, and as commander-in-chief. Finally, with the rise of electronic mass media, a president who once depended on newspapers and official documents to distribute information beyond an immediate audience can now bring that message directly to the people via radio, television, and social media. Major events and crises, such as the Great Depression, two world wars, the Cold War, and the war on terrorism, have further contributed to presidential stature. \n12.2 The Presidential Election Process \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Describe changes over time in the way the president and vice president are selected \n\n Identify the stages in the modern presidential selection process \n\n Assess the advantages and disadvantages of the Electoral College \n\n The process of electing a president every four years has evolved over time. This evolution has resulted from attempts to correct the cumbersome procedures first offered by the framers of the Constitution and as a result of political parties’ rising power to act as gatekeepers to the presidency. Over the last several decades, the manner by which parties have chosen candidates has trended away from congressional caucuses and conventions and towards a drawn-out series of state contests, called primaries and caucuses, which begin in the winter prior to the November general election. \n\n SELECTING THE CANDIDATE: THE PARTY PROCESS \n\n The framers of the Constitution made no provision in the document for the establishment of political parties. Indeed, parties were not necessary to select the first president, since George Washington ran unopposed. Following the first election of Washington, the political party system gained steam and power in the electoral process, creating separate nomination and general election stages. Early on, the power to nominate presidents for office bubbled up from the party operatives in the various state legislatures and toward what was known as the king caucus or congressional caucus. The caucus or large-scale gathering was made up of legislators in the Congress who met informally to decide on nominees from their respective parties. In somewhat of a countervailing trend in the general election stage of the process, by the presidential election of 1824, many states were using popular elections to choose their electors. This became important in that election when Andrew Jackson won the popular vote and the largest number of electors, but the presidency was given to John Quincy Adams instead. Out of the frustration of Jackson’s supporters emerged a powerful two-party system that took control of the selection process. 17 \n\n In the decades that followed, party organizations, party leaders, and workers met in national conventions to choose their nominees, sometimes after long struggles that took place over multiple ballots. In this way, the political parties kept a tight control on the selection of a candidate. In the early twentieth century, however, some states began to hold primaries , elections in which candidates vied for the support of state delegations to the party’s nominating convention. Over the course of the century, the primaries gradually became a far more important part of the process, though the party leadership still controlled the route to nomination through the convention system. This has changed in recent decades, and now a majority of the delegates are chosen through primary elections, and the party conventions themselves are little more than a widely publicized rubber-stamping event. \n\n The rise of the presidential primary and caucus system as the main means by which presidential candidates are selected has had a number of anticipated and unanticipated consequences. For one, the campaign season has grown longer and more costly. In 1960, John F. Kennedy declared his intention to run for the presidency just eleven months before the general election. Compare this to Hillary Clinton, who announced her intention to run nearly two years before the 2008 general election. Today’s long campaign seasons are seasoned with a seemingly ever-increasing number of debates among contenders for the nomination. In 2016, when the number of candidates for the Republican nomination became large and unwieldy, two debates among them were held, in which only those candidates polling greater support were allowed in the more important prime-time debate. The runners-up spoke in the other debate. \n\n Finally, the process of going straight to the people through primaries and caucuses has created some opportunities for party outsiders to rise. Neither Ronald Reagan nor Bill Clinton was especially popular with the party leadership of the Republicans or the Democrats (respectively) at the outset. The outsider phenomenon has been most clearly demonstrated, however, in the 2016 presidential nominating process, as those distrusted by the party establishment, such as Senator Ted Cruz and Donald Trump , who never before held political office, raced ahead of party favorites like Jeb Bush early in the primary process ( Figure 12.6 ). The rise of the primary system during the Progressive Era came at the cost of party regulars’ control of the process of candidate selection. Some party primaries even allow registered independents or members of the opposite party to vote. Even so, the process tends to attract the party faithful at the expense of independent voters, who often hold the key to victory in the fall contest. Thus, candidates who want to succeed in the primary contests seek to align themselves with committed partisans, who are often at the ideological extreme. Those who survive the primaries in this way have to moderate their image as they enter the general election if they hope to succeed among the rest of the party adherents and the uncommitted. \n\n Primaries offer tests of candidates’ popular appeal, while state caucuses testify to their ability to mobilize and organize grassroots support among committed followers. Primaries also reward candidates in different ways, with some giving the winner all the state’s convention delegates, while others distribute delegates proportionately according to the distribution of voter support. Finally, the order in which the primary elections and caucus selections are held shape the overall race. 18 Currently, the Iowa caucuses and the New Hampshire primary occur first. These early contests tend to shrink the field as candidates who perform poorly leave the race. At other times in the campaign process, some states will maximize their impact on the race by holding their primaries on the same day that other states do. The media has dubbed these critical groupings “Super Tuesdays,” “Super Saturdays,” and so on. They tend to occur later in the nominating process as parties try to force the voters to coalesce around a single nominee. \n\n The rise of the primary has also displaced the convention itself as the place where party regulars choose their standard bearer. Once true contests in which party leaders fought it out to elect a candidate, by the 1970s, party conventions more often than not simply served to rubber-stamp the choice of the primaries. By the 1980s, the convention drama was gone, replaced by a long, televised commercial designed to extol the party’s greatness ( Figure 12.7 ). Without the drama and uncertainty, major news outlets have steadily curtailed their coverage of the conventions, convinced that few people are interested. The 2016 elections seem to support the idea that the primary process produces a nominee rather than party insiders. Outsiders Donald Trump on the Republican side and Senator Bernie Sanders on the Democratic side had much success despite significant concerns about them from party elites. Whether this pattern could be reversed in the case of a closely contested selection process remains to be seen. \n\n ELECTING THE PRESIDENT: THE GENERAL ELECTION \n\n Early presidential elections, conducted along the lines of the original process outlined in the Constitution, proved unsatisfactory. So long as George Washington was a candidate, his election was a foregone conclusion. But it took some manipulation of the votes of electors to ensure that the second-place winner (and thus the vice president) did not receive the same number of votes. When Washington declined to run again after two terms, matters worsened. In 1796, political rivals John Adams and Thomas Jefferson were elected president and vice president, respectively. Yet the two men failed to work well together during Adams’s administration, much of which Jefferson spent at his Virginia residence at Monticello. As noted earlier in this chapter, the shortcomings of the system became painfully evident in 1800, when Jefferson and his running mate Aaron Burr finished tied, thus leaving it to the House of Representatives to elect Jefferson. 19 \n\n The Twelfth Amendment , ratified in 1804, provided for the separate election of president and vice president as well as setting out ways to choose a winner if no one received a majority of the electoral votes. Only once since the passage of the Twelfth Amendment, during the election of 1824, has the House selected the president under these rules, and only once, in 1836, has the Senate chosen the vice president. In several elections, such as in 1876 and 1888, a candidate who received less than a majority of the popular vote has claimed the presidency, including cases when the losing candidate secured a majority of the popular vote. A recent case was the 2000 election, in which Democratic nominee Al Gore won the popular vote, while Republican nominee George W. Bush won the Electoral College vote and hence the presidency. The 2016 election brought another such irregularity as Donald Trump comfortably won the Electoral College by narrowly winning the popular vote in several states, while Hillary Clinton collected nearly 2.9 million more votes nationwide.\n\n Not everyone is satisfied with how the Electoral College fundamentally shapes the election, especially in cases such as those noted above, when a candidate with a minority of the popular vote claims victory over a candidate who drew more popular support. Yet movements for electoral reform, including proposals for a straightforward nationwide direct election by popular vote, have gained little traction. \n\n Supporters of the current system defend it as a manifestation of federalism, arguing that it also guards against the chaos inherent in a multiparty environment by encouraging the current two-party system. They point out that under a system of direct election, candidates would focus their efforts on more populous regions and ignore others. 20 Critics, on the other hand, charge that the current system negates the one-person, one-vote basis of U.S. elections, subverts majority rule, works against political participation in states deemed safe for one party, and might lead to chaos should an elector desert a candidate, thus thwarting the popular will. Despite all this, the system remains in place. It appears that many people are more comfortable with the problems of a flawed system than with the uncertainty of change. 21 \n\n Get Connected! Electoral College Reform Following the 2000 presidential election, when then-governor George W. Bush won by a single electoral vote and with over half a million fewer individual votes than his challenger, astonished voters called for Electoral College reform. Years later, however, nothing of any significance had been done. The absence of reform in the wake of such a problematic election is a testament to the staying power of the Electoral College. \n\n Those who insist that the Electoral College should be reformed argue that its potential benefits pale in comparison to the way the Electoral College depresses voter turnout and fails to represent the popular will. In addition to favoring small states, since individual votes there count more than in larger states due to the mathematics involved in the distribution of electors, the Electoral College results in a significant number of “safe” states that receive no real electioneering, such that nearly 75 percent of the country is ignored in the general election. \n\n One potential solution to the problems with the Electoral College is to scrap it all together and replace it with the popular vote. The popular vote would be the aggregated totals of the votes in the fifty states and District of Columbia, as certified by the head election official of each state. A second solution often mentioned is to make the Electoral College proportional. That is, as each state assigns it electoral votes, it would do so based on the popular vote percentage in their state, rather with the winner-take-all approach almost all the states use today. \n\n A third alternative for Electoral College reform has been proposed by an organization called National Popular Vote. The National Popular Vote movement is an interstate compact between multiple states that sign onto the compact. Once a combination of states constituting 270 Electoral College votes supports the movement, each state entering the compact pledges all of its Electoral College votes to the national popular vote winner. This reform does not technically change the Electoral College structure, but it results in a mandated process that makes the Electoral College reflect the popular vote. Thus far, eleven states with a total of 165 electoral votes among them have signed onto the compact. \n\n In what ways does the current Electoral College system protect the representative power of small states and less densely populated regions? Why might it be important to preserve these protections? \n\n Follow-up activity: View the National Popular Vote website to learn more about their position. Consider reaching out to them to learn more, offer your support, or even to argue against their proposal. \n\n Link to Learning \n\n See how the Electoral College and the idea of swing states fundamentally shapes elections by experimenting with the interactive Electoral College map at 270 to Win. \n\n The general election usually features a series of debates between the presidential contenders as well as a debate among vice presidential candidates. Because the stakes are high, quite a bit of money and resources are expended on all sides. Attempts to rein in the mounting costs of modern general-election campaigns have proven ineffective. Nor has public funding helped to solve the problem. Indeed, starting with Barack Obama ’s 2008 decision to forfeit public funding so as to skirt the spending limitations imposed, candidates now regularly opt to raise more money rather than to take public funding. 22 In addition, political action committees (PACs), supposedly focused on issues rather than specific candidates, seek to influence the outcome of the race by supporting or opposing a candidate according to the PAC’s own interests. But after all the spending and debating is done, those who have not already voted by other means set out on the first Tuesday following the first Monday in November to cast their votes. Several weeks later, the electoral votes are counted and the president is formally elected ( Figure 12.8 ). \n12.3 Organizing to Govern \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Explain how incoming and outgoing presidents peacefully transfer power \n\n Describe how new presidents fill positions in the executive branch \n\n Discuss how incoming presidents use their early popularity to advance larger policy solutions \n\n It is one thing to win an election; it is quite another to govern, as many frustrated presidents have discovered. Critical to a president’s success in office is the ability to make a deft transition from the previous administration, including naming a cabinet and filling other offices. The new chief executive must also fashion an agenda, which he or she will often preview in general terms in an inaugural address. Presidents usually embark upon their presidency benefitting from their own and the nation’s renewed hope and optimism, although often unrealistic expectations set the stage for subsequent disappointment. \n\n TRANSITION AND APPOINTMENTS \n\n In the immediate aftermath of the election, the incoming and outgoing administrations work together to help facilitate the transfer of power. While the General Services Administration oversees the logistics of the process, such as office assignments, information technology, and the assignment of keys, prudent candidates typically prepare for a possible victory by appointing members of a transition team during the lead-up to the general election. The success of the team’s actions becomes apparent on inauguration day, when the transition of power takes place in what is often a seamless fashion, with people evacuating their offices (and the White House) for their successors. \n\n Link to Learning \n\n Read about presidential transitions as well as explore other topics related to the transfer of power at the White House Transition Project website. \n\n Among the president-elect’s more important tasks is the selection of a cabinet. George Washington’s cabinet was made up of only four people, the attorney general and the secretaries of the Departments of War, State, and the Treasury. Currently, however, there are fifteen members of the cabinet, including the Secretaries of Labor, Agriculture, Education, and others ( Figure 12.9 ). The most important members—the heads of the Departments of Defense, Justice, State, and the Treasury (echoing Washington’s original cabinet)—receive the most attention from the president, the Congress, and the media. These four departments have been referred to as the inner cabinet, while the others are called the outer cabinet. When selecting a cabinet, presidents consider ability, expertise, influence, and reputation. More recently, presidents have also tried to balance political and demographic representation (gender, race, religion, and other considerations) to produce a cabinet that is capable as well as descriptively representative, meaning that those in the cabinet look like the U.S. population (see the chapter on bureaucracy and the term “representative bureaucracy”). A recent president who explicitly stated this as his goal was Bill Clinton, who talked about an “E.G.G. strategy” for senior-level appointments, where the E stands for ethnicity, G for gender, and the second G for geography. \n\n Once the new president has been inaugurated and can officially nominate people to fill cabinet positions, the Senate confirms or rejects these nominations. At times, though rarely, cabinet nominations have failed to be confirmed or have even been withdrawn because of questions raised about the past behavior of the nominee. 23 Prominent examples of such withdrawals were Senator John Tower for defense secretary (George H. W. Bush) and Zoe Baird for attorney general (Bill Clinton): Senator Tower’s indiscretions involving alcohol and womanizing led to concerns about his fitness to head the military and his rejection by the Senate, 24 whereas Zoe Baird faced controversy and withdrew her nomination when it was revealed, through what the press dubbed “Nannygate,” that house staff of hers were undocumented workers. However, these cases are rare exceptions to the rule, which is to give approval to the nominees that the president wishes to have in the cabinet. Other possible candidates for cabinet posts may decline to be considered for a number of reasons, from the reduction in pay that can accompany entrance into public life to unwillingness to be subjected to the vetting process that accompanies a nomination. \n\n Also subject to Senate approval are a number of non-cabinet subordinate administrators in the various departments of the executive branch, as well as the administrative heads of several agencies and commissions. These include the heads of the Internal Revenue Service, the Central Intelligence Agency, the Office of Management and Budget, the Federal Reserve, the Social Security Administration, the Environmental Protection Agency, the National Labor Relations Board, and the Equal Employment Opportunity Commission. The Office of Management and Budget (OMB) is the president’s own budget department. In addition to preparing the executive budget proposal and overseeing budgetary implementation during the federal fiscal year, the OMB oversees the actions of the executive bureaucracy. \n\n Not all the non-cabinet positions are open at the beginning of an administration, but presidents move quickly to install their preferred choices in most roles when given the opportunity. Finally, new presidents usually take the opportunity to nominate new ambassadors, whose appointments are subject to Senate confirmation. New presidents make thousands of new appointments in their first two years in office. All the senior cabinet agency positions and nominees for all positions in the Executive Office of the President are made as presidents enter office or when positions become vacant during their presidency. Federal judges serve for life. Therefore, vacancies for the federal courts and the U.S. Supreme Court occur gradually as judges retire. \n\n Throughout much of the history of the republic, the Senate has closely guarded its constitutional duty to consent to the president’s nominees, although in the end it nearly always confirms them. Still, the Senate does occasionally hold up a nominee. Benjamin Fishbourn, President George Washington’s nomination for a minor naval post, was rejected largely because he had insulted a particular senator. 25 Other rejected nominees included Clement Haynsworth and G. Harrold Carswell, nominated for the U.S. Supreme Court by President Nixon; Theodore Sorensen, nominated by President Carter for director of the Central Intelligence Agency; and John Tower, discussed earlier. At other times, the Senate has used its power to rigorously scrutinize the president’s nominees ( Figure 12.10 ). Supreme Court nominee Clarence Thomas, who faced numerous sexual harassment charges from former employees, was forced to sit through repeated questioning of his character and past behavior during Senate hearings, something he referred to as “a high-tech lynching for uppity blacks.” 26 \n\n More recently, the Senate has attempted a new strategy, refusing to hold hearings at all, a strategy of defeat that scholars have referred to as “malign neglect.” 27 Despite the fact that one-third of U.S. presidents have appointed a Supreme Court justice in an election year, when Associate Justice Antonin Scalia died unexpectedly in early 2016, Senate majority leader Mitch McConnell declared that the Senate would not hold hearings on a nominee until after the upcoming presidential election. 28 McConnell remained adamant even after President Barack Obama, saying he was acting in fulfillment of his constitutional duty, nominated Merrick Garland , longtime chief judge of the federal Circuit Court of Appeals for the DC Circuit. Garland is highly respected by senators from both parties and won confirmation to his DC circuit position by a 76–23 vote in the Senate. When Republican Donald Trump was elected president in the fall, this strategy appeared to pay off. The Republican Senate and Judiciary Committee will welcome a Trump nominee in early 2017. Other presidential selections are not subject to Senate approval, including the president’s personal staff (whose most important member is the White House chief of staff) and various advisers (most notably the national security adviser). The Executive Office of the President , created by Franklin D. Roosevelt (FDR) , contains a number of advisory bodies, including the Council of Economic Advisers, the National Security Council, the OMB, and the Office of the Vice President. Presidents also choose political advisers, speechwriters, and a press secretary to manage the politics and the message of the administration. In recent years, the president’s staff has become identified by the name of the place where many of its members work: the West Wing of the White House. These people serve at the pleasure of the president, and often the president reshuffles or reforms the staff during his or her term. Just as government bureaucracy has expanded over the centuries, so has the White House staff, which under Abraham Lincoln numbered a handful of private secretaries and a few minor functionaries. A recent report pegged the number of employees working within the White House over 450. 29 When the staff in nearby executive buildings of the Executive Office of the President are added in, that number increases four-fold. Finding a Middle Ground No Fun at Recess: Dueling Loopholes and the Limits of Presidential Appointments When Supreme Court justice Antonin Scalia died unexpectedly in early 2016, many in Washington braced for a political sandstorm of obstruction and accusations. Such was the record of Supreme Court nominations during the Obama administration and, indeed, for the last few decades. Nor is this phenomenon restricted to nominations for the highest court in the land. The Senate has been known to occasionally block or slow appointments not because the quality of the nominee was in question but rather as a general protest against the policies of the president and/or as part of the increasing partisan bickering that occurs when the presidency is controlled by one political party and the Senate by the other. This occurred, for example, when the Senate initially refused to nominate anyone to head the Consumer Financial Protection Bureau, established in 2011, because Republicans disliked the existence of the bureau itself. \n\n Such political holdups, however, tend to be the exception rather than the rule. For example, historically, nominees to the presidential cabinet are rarely rejected. And each Congress oversees the approval of around four thousand civilian and sixty-five thousand military appointments from the executive branch. 30 The overwhelming majority of these are confirmed in a routine and systematic fashion, and only rarely do holdups occur. But when they do, the Constitution allows for a small presidential loophole called the recess appointment. The relevant part of Article II , Section 2, of the Constitution reads: \n\n “The President shall have Power to fill up all Vacancies that may happen during the Recess of the Senate, by granting Commissions which shall expire at the End of their next Session.” \n\n The purpose of the provision was to give the president the power to temporarily fill vacancies during times when the Senate was not in session and could not act. But presidents have typically used this loophole to get around a Senate that’s inclined to obstruct. Presidents Bill Clinton and George W. Bush made 139 and 171 recess appointments, respectively. President Obama has made far fewer recess appointments; as of May 1, 2015, he had made only thirty-two. 31 One reason this number is so low is another loophole the Senate began using at the end of George W. Bush’s presidency, the pro forma session. \n\n A pro forma session is a short meeting held with the understanding that no work will be done. These sessions have the effect of keeping the Senate officially in session while functionally in recess. In 2012, President Obama decided to ignore the pro forma session and make four recess appointments anyway. The Republicans in the Senate were furious and contested the appointments. Eventually, the Supreme Court had the final say in a 2014 decision that declared unequivocally that “the Senate is in session when it says it is.” 32 For now at least, the court’s ruling means that the president’s loophole and the Senate’s loophole cancel each other out. It seems they’ve found the middle ground whether they like it or not. \n\n What might have been the legitimate original purpose of the recess appointment loophole? Do you believe the Senate is unfairly obstructing by effectively ending recesses altogether so as to prevent the president from making appointments without its approval? \n\n The most visible, though arguably the least powerful, member of a president’s cabinet is the vice president. Throughout most of the nineteenth and into the twentieth century, the vast majority of vice presidents took very little action in the office unless fate intervened. Few presidents consulted with their running mates. Indeed, until the twentieth century, many presidents had little to do with the naming of their running mate at the nominating convention. The office was seen as a form of political exile, and that motivated Republicans to name Theodore Roosevelt as William McKinley’s running mate in 1900. The strategy was to get the ambitious politician out of the way while still taking advantage of his popularity. This scheme backfired, however, when McKinley was assassinated and Roosevelt became president ( Figure 12.11 ). \n\n Vice presidents were often sent on minor missions or used as mouthpieces for the administration, often with a sharp edge. Richard Nixon ’s vice president Spiro Agnew is an example. But in the 1970s, starting with Jimmy Carter, presidents made a far more conscious effort to make their vice presidents part of the governing team, placing them in charge of increasingly important issues. Sometimes, as in the case of Bill Clinton and Al Gore , the partnership appeared to be smooth if not always harmonious. In the case of George W. Bush and his very experienced vice president Dick Cheney , observers speculated whether the vice president might have exercised too much influence. Barack Obama ’s choice for a running mate and subsequent two-term vice president, former Senator Joseph Biden , was picked for his experience, especially in foreign policy. President Obama relied on Vice President Biden for advice throughout his tenure. In any case, the vice presidency is no longer quite as weak as it once was, and a capable vice president can do much to augment the president’s capacity to govern across issues if the president so desires. 33 \n\n FORGING AN AGENDA \n\n Having secured election, the incoming president must soon decide how to deliver upon what was promised during the campaign. The chief executive must set priorities, chose what to emphasize, and formulate strategies to get the job done. He or she labors under the shadow of a measure of presidential effectiveness known as the first hundred days in office, a concept popularized during Franklin Roosevelt’s first term in the 1930s. While one hundred days is possibly too short a time for any president to boast of any real accomplishments, most presidents do recognize that they must address their major initiatives during their first two years in office. This is the time when the president is most powerful and is given the benefit of the doubt by the public and the media (aptly called the honeymoon period), especially if he or she enters the White House with a politically aligned Congress, as Barack Obama did. However, recent history suggests that even one-party control of Congress and the presidency does not ensure efficient policymaking. This difficulty is due as much to divisions within the governing party as to obstructionist tactics skillfully practiced by the minority party in Congress. Democratic president Jimmy Carter’s battles with a Congress controlled by Democratic majorities provide a good case in point. \n\n The incoming president must deal to some extent with the outgoing president’s last budget proposal. While some modifications can be made, it is more difficult to pursue new initiatives immediately. Most presidents are well advised to prioritize what they want to achieve during the first year in office and not lose control of their agenda. At times, however, unanticipated events can determine policy, as happened in 2001 when nineteen hijackers perpetrated the worst terrorist attack in U.S. history and transformed U.S. foreign and domestic policy in dramatic ways. \n\n Moreover, a president must be sensitive to what some scholars have termed “political time,” meaning the circumstances under which he or she assumes power. Sometimes, the nation is prepared for drastic proposals to solve deep and pressing problems that cry out for immediate solutions, as was the case following the 1932 election of FDR at the height of the Great Depression. Most times, however, the country is far less inclined to accept revolutionary change. Being an effective president means recognizing the difference. 34 \n\n The first act undertaken by the new president—the delivery of an inaugural address —can do much to set the tone for what is intended to follow. While such an address may be an exercise in rhetorical inspiration, it also allows the president to set forth priorities within the overarching vision of what he or she intends to do. Abraham Lincoln used his inaugural addresses to calm rising concerns in the South that he would act to overturn slavery. Unfortunately, this attempt at appeasement fell on deaf ears, and the country descended into civil war. Franklin Roosevelt used his first inaugural address to boldly proclaim that the country need not fear the change that would deliver it from the grip of the Great Depression, and he set to work immediately enlarging the federal government to that end. John F. Kennedy, who entered the White House at the height of the Cold War, made an appeal to talented young people around the country to help him make the world a better place. He followed up with new institutions like the Peace Corps, which sends young citizens around the world to work as secular missionaries for American values like democracy and free enterprise. \n\n Link to Learning \n\n Listen to clips of the most famous inaugural address in presidential history at the Washington Post w ebsite. \n12.4 The Public Presidency \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Explain how technological innovations have empowered presidents \n\n Identify ways in which presidents appeal to the public for approval \n\n Explain how the role of first ladies changed over the course of the twentieth century \n\n With the advent of motion picture newsreels and voice recordings in the 1920s, presidents began to broadcast their message to the general public. Franklin Roosevelt, while not the first president to use the radio, adopted this technology to great effect. Over time, as radio gave way to newer and more powerful technologies like television, the Internet, and social media, other presidents have been able magnify their voices to an even-larger degree. Presidents now have far more tools at their disposal to shape public opinion and build support for policies. However, the choice to “go public” does not always lead to political success; it is difficult to convert popularity in public opinion polls into political power. Moreover, the modern era of information and social media empowers opponents at the same time that it provides opportunities for presidents. \n\n THE SHAPING OF THE MODERN PRESIDENCY \n\n From the days of the early republic through the end of the nineteenth century, presidents were limited in the ways they could reach the public to convey their perspective and shape policy. Inaugural addresses and messages to Congress, while circulated in newspapers, proved clumsy devices to attract support, even when a president used plain, blunt language. Some presidents undertook tours of the nation, notably George Washington and Rutherford B. Hayes. Others promoted good relationships with newspaper editors and reporters, sometimes going so far as to sanction a pro-administration newspaper. One president, Ulysses S. Grant, cultivated political cartoonist Thomas Nast to present the president’s perspective in the pages of the magazine Harper’s Weekly . 35 Abraham Lincoln experimented with public meetings recorded by newspaper reporters and public letters that would appear in the press, sometimes after being read at public gatherings ( Figure 12.12 ). Most presidents gave speeches, although few proved to have much immediate impact, including Lincoln’s memorable Gettysburg Address. \n\n Rather, most presidents exercised the power of patronage (or appointing people who are loyal and help them out politically) and private deal-making to get what they wanted at a time when Congress usually held the upper hand in such transactions. But even that presidential power began to decline with the emergence of civil service reform in the later nineteenth century, which led to most government officials being hired on their merit instead of through patronage. Only when it came to diplomacy and war were presidents able to exercise authority on their own, and even then, institutional as well as political restraints limited their independence of action. \n\n Theodore Roosevelt came to the presidency in 1901, at a time when movie newsreels were becoming popular. Roosevelt, who had always excelled at cultivating good relationships with the print media, eagerly exploited this new opportunity as he took his case to the people with the concept of the presidency as bully pulpit , a platform from which to push his agenda to the public. His successors followed suit, and they discovered and employed new ways of transmitting their message to the people in an effort to gain public support for policy initiatives. With the popularization of radio in the early twentieth century, it became possible to broadcast the president’s voice into many of the nation’s homes. Most famously, FDR used the radio to broadcast his thirty “ fireside chats ” to the nation between 1933 and 1944. \n\n In the post–World War II era, television began to replace radio as the medium through which presidents reached the public. This technology enhanced the reach of the handsome young president John F. Kennedy and the trained actor Ronald Reagan. At the turn of the twentieth century, the new technology was the Internet. The extent to which this mass media technology can enhance the power and reach of the president has yet to be fully realized. \n\n Other presidents have used advances in transportation to take their case to the people. Woodrow Wilson traveled the country to advocate formation of the League of Nations. However, he fell short of his goal when he suffered a stroke in 1919 and cut his tour short. Both Franklin Roosevelt in the 1930s and 1940s and Harry S. Truman in the 1940s and 1950s used air travel to conduct diplomatic and military business. Under President Dwight D. Eisenhower, a specific plane, commonly called Air Force One, began carrying the president around the country and the world. This gives the president the ability to take his or her message directly to the far corners of the nation at any time. \n\n GOING PUBLIC: PROMISE AND PITFALLS \n\n The concept of going public involves the president delivering a major television address in the hope that Americans watching the address will be compelled to contact their House and Senate member and that such public pressure will result in the legislators supporting the president on a major piece of legislation. Technological advances have made it more efficient for presidents to take their messages directly to the people than was the case before mass media ( Figure 12.13 ). Presidential visits can build support for policy initiatives or serve political purposes, helping the president reward supporters, campaign for candidates, and seek reelection. It remains an open question, however, whether choosing to go public actually enhances a president’s political position in battles with Congress. Political scientist George C. Edwards goes so far as to argue that taking a president’s position public serves to polarize political debate, increase public opposition to the president, and complicate the chances to get something done. It replaces deliberation and compromise with confrontation and campaigning. Edwards believes the best way for presidents to achieve change is to keep issues private and negotiate resolutions that preclude partisan combat. Going public may be more effective in rallying supporters than in gaining additional support or changing minds. 36 \n\n Link to Learning \n\n Today, it is possible for the White House to take its case directly to the people via websites like White House Live, where the public can watch live press briefings and speeches. \n\n THE FIRST LADY: A SECRET WEAPON? \n\n The president is not the only member of the First Family who often attempts to advance an agenda by going public. First ladies increasingly exploited the opportunity to gain public support for an issue of deep interest to them. Before 1933, most first ladies served as private political advisers to their husbands. In the 1910s, Edith Bolling Wilson took a more active but still private role assisting her husband, President Woodrow Wilson, afflicted by a stroke, in the last years of his presidency. However, as the niece of one president and the wife of another, it was Eleanor Roosevelt in the 1930s and 1940s who opened the door for first ladies to do something more. \n\n Eleanor Roosevelt took an active role in championing civil rights, becoming in some ways a bridge between her husband and the civil rights movement . She coordinated meetings between FDR and members of the NAACP, championed antilynching legislation, openly defied segregation laws, and pushed the Army Nurse Corps to allow black women in its ranks. She also wrote a newspaper column and had a weekly radio show. Her immediate successors returned to the less visible role held by her predecessors, although in the early 1960s, Jacqueline Kennedy gained attention for her efforts to refurbish the White House along historical lines, and Lady Bird Johnson in the mid- and late 1960s endorsed an effort to beautify public spaces and highways in the United States. She also established the foundations of what came to be known as the Office of the First Lady , complete with a news reporter, Liz Carpenter, as her press secretary. \n\n Betty Ford took over as first lady in 1974 and became an avid advocate of women’s rights, proclaiming that she was pro-choice when it came to abortion and lobbying for the ratification of the Equal Rights Amendment (ERA). She shared with the public the news of her breast cancer diagnosis and subsequent mastectomy. Her successor, Rosalynn Carter , attended several cabinet meetings and pushed for the ratification of the ERA as well as for legislation addressing mental health issues ( Figure 12.14 ). \n\n The increasing public political role of the first lady continued in the 1980s with Nancy Reagan ’s “Just Say No” antidrug campaign and in the early 1990s with Barbara Bush ’s efforts on behalf of literacy. The public role of the first lady reach a new level with Hillary Clinton in the 1990s when her husband put her in charge of his efforts to achieve health care reform, a controversial decision that did not meet with political success. Her successors, Laura Bush in the first decade of the twenty-first century and Michelle Obama in the second, returned to the roles played by predecessors in advocating less controversial policies: Laura Bush advocated literacy and education, while Michelle Obama has emphasized physical fitness and healthy diet and exercise. Nevertheless, the public and political profiles of first ladies remain high, and in the future, the president’s spouse will have the opportunity to use that unelected position to advance policies that might well be less controversial and more appealing than those pushed by the president. \n\n Insider Perspective A New Role for the First Lady? While running for the presidency for the first time in 1992, Bill Clinton frequently touted the experience and capabilities of his wife. There was a lot to brag about. Hillary Rodham Clinton was a graduate of Yale Law School, had worked as a member of the impeachment inquiry staff during the height of the Watergate scandal in Nixon’s administration, and had been a staff attorney for the Children’s Defense Fund before becoming the first lady of Arkansas. Acknowledging these qualifications, candidate Bill Clinton once suggested that by electing him, voters would get “two for the price of one.” The clear implication in this statement was that his wife would take on a far larger role than previous first ladies, and this proved to be the case. 37 \n\n Shortly after taking office, Clinton appointed the first lady to chair the Task Force on National Health Care Reform. This organization was to follow through on his campaign promise to fix the problems in the U.S. healthcare system. Hillary Clinton had privately requested the appointment, but she quickly realized that the complex web of business interests and political aspirations combined to make the topic of health care reform a hornet’s nest. This put the Clinton administration’s first lady directly into partisan battles few if any previous first ladies had ever faced. As a testament to both the large role the first lady had taken on and the extent to which she had become the target of political attacks, the recommendations of the task force were soon dubbed “Hillarycare” by opponents. In a particularly contentious hearing in the House, the first lady and Republican representative Dick Armey exchanged pointed jabs with each other. At one point, Armey suggested that the reports of her charm were “overstated” after the first lady likened him to Dr. Jack Kevorkian, a physician known for helping patients commit suicide ( Figure 12.15 ). 38 The following summer, the first lady attempted to use a national bus tour to popularize the health care proposal, although distaste for her and for the program had reached such a fevered pitch that she sometimes was compelled to wear a bulletproof vest. In the end, the efforts came up short and the reform attempts were abandoned as a political failure. Nevertheless, Hillary Clinton remained a political lightning rod for the rest of the Clinton presidency. \n\n What do the challenges of First Lady Hillary Clinton’s foray into national politics suggest about the dangers of a first lady abandoning the traditionally safe nonpartisan goodwill efforts? What do the actions of the first ladies since Clinton suggest about the lessons learned or not learned? \n12.5 Presidential Governance: Direct Presidential Action \n\n Learning Objectives \n\n By the end of this section, you will be able to: \n\n Identify the power presidents have to effect change without congressional cooperation \n\n Analyze how different circumstances influence the way presidents use unilateral authority \n\n Explain how presidents persuade others in the political system to support their initiatives \n\n Describe how historians and political scientists evaluate the effectiveness of a presidency \n\n A president’s powers can be divided into two categories: direct actions the chief executive can take by employing the formal institutional powers of the office and informal powers of persuasion and negotiation essential to working with the legislative branch. When a president governs alone through direct action, it may break a policy deadlock or establish new grounds for action, but it may also spark opposition that might have been handled differently through negotiation and discussion. Moreover, such decisions are subject to court challenge, legislative reversal, or revocation by a successor. What may seem to be a sign of strength is often more properly understood as independent action undertaken in the wake of a failure to achieve a solution through the legislative process, or an admission that such an effort would prove futile. When it comes to national security, international negotiations, or war, the president has many more opportunities to act directly and in some cases must do so when circumstances require quick and decisive action. \n\n DOMESTIC POLICY \n\n The president may not be able to appoint key members of his or her administration without Senate confirmation, but he or she can demand the resignation or removal of cabinet officers, high-ranking appointees (such as ambassadors), and members of the presidential staff. During Reconstruction, Congress tried to curtail the president’s removal power with the Tenure of Office Act (1867), which required Senate concurrence to remove presidential nominees who took office upon Senate confirmation. Andrew Johnson’s violation of that legislation provided the grounds for his impeachment in 1868. Subsequent presidents secured modifications of the legislation before the Supreme Court ruled in 1926 that the Senate had no right to impair the president’s removal power. 39 In the case of Senate failure to approve presidential nominations, the president is empowered to issue recess appointments (made while the Senate is in recess) that continue in force until the end of the next session of the Senate (unless the Senate confirms the nominee). \n\n The president also exercises the power of pardon without conditions. Once used fairly sparingly—apart from Andrew Johnson’s wholesale pardons of former Confederates during the Reconstruction period—the pardon power has become more visible in recent decades. President Harry S. Truman issued over two thousand pardons and commutations, more than any other post–World War II president. 40 President Gerald Ford has the unenviable reputation of being the only president to pardon another president (his predecessor Richard Nixon, who resigned after the Watergate scandal) ( Figure 12.16 ). While not as generous as Truman, President Jimmy Carter also issued a great number of pardons, including several for draft dodging during the Vietnam War. President Reagan was reluctant to use the pardon as much, as was President George H. W. Bush. President Clinton pardoned few people for much of his presidency, but did make several last-minute pardons, which led to some controversy. To date, Barack Obama has seldom used his power to pardon. 41 \n\n Presidents may choose to issue executive order s or proclamations to achieve policy goals. Usually, executive orders direct government agencies to pursue a certain course in the absence of congressional action. A more subtle version pioneered by recent presidents is the executive memorandum, which tends to attract less attention. Many of the most famous executive orders have come in times of war or invoke the president’s authority as commander-in-chief, including Franklin Roosevelt’s order permitting the internment of Japanese Americans in 1942 and Harry Truman’s directive desegregating the armed forces (1948). The most famous presidential proclamation was Abraham Lincoln’s Emancipation Proclamation (1863), which declared slaves in areas under Confederate control to be free (with a few exceptions). \n\n Executive orders are subject to court rulings or changes in policy enacted by Congress. During the Korean War, the Supreme Court revoked Truman’s order seizing the steel industry. 42 These orders are also subject to reversal by presidents who come after, and recent presidents have wasted little time reversing the orders of their predecessors in cases of disagreement. Sustained executive orders, which are those not overturned in courts, typically have some prior authority from Congress that legitimizes them. When there is no prior authority, it is much more likely that an executive order will be overturned by a later president. For this reason, this tool has become less common in recent decades ( Figure 12.17 ). \n\n Milestone Executive Order 9066 Following the devastating Japanese attacks on the U.S. Pacific fleet at Pearl Harbor in 1941, many in the United States feared that Japanese Americans on the West Coast had the potential and inclination to form a fifth column (a hostile group working from the inside) for the purpose of aiding a Japanese invasion. These fears mingled with existing anti-Japanese sentiment across the country and created a paranoia that washed over the West Coast like a large wave. In an attempt to calm fears and prevent any real fifth-column actions, President Franklin D. Roosevelt signed Executive Order 9066 , which authorized the removal of people from military areas as necessary. When the military dubbed the entire West Coast a military area, it effectively allowed for the removal of more than 110,000 Japanese Americans from their homes. These people, many of them U.S. citizens, were moved to relocation centers in the interior of the country. They lived in the camps there for two and a half years ( Figure 12.18 ). 43 \n\n The overwhelming majority of Japanese Americans felt shamed by the actions of the Japanese empire and willingly went along with the policy in an attempt to demonstrate their loyalty to the United States. But at least one Japanese American refused to go along. His name was Fred Korematsu , and he decided to go into hiding in California rather than be taken to the internment camps with his family. He was soon discovered, turned over to the military, and sent to the internment camp in Utah that held his family. But his challenge to the internment system and the president’s executive order continued. \n\n In 1944, Korematsu’s case was heard by the Supreme Court. In a 6–3 decision, the Court ruled against him, arguing that the administration had the constitutional power to sign the order because of the need to protect U.S. interests against the threat of espionage. 44 Forty-four years after this decision, President Reagan issued an official apology for the internment and provided some compensation to the survivors. In 2011, the Justice Department went a step further by filing a notice officially recognizing that the solicitor general of the United States acted in error by arguing to uphold the executive order. (The solicitor general is the official who argues cases for the U.S. government before the Supreme Court.) However, despite these actions, in 2014, the late Supreme Court justice Antonin Scalia was documented as saying that while he believed the decision was wrong, it could occur again. 45 \n\n What do the Korematsu case and the internment of over 100,000 Japanese Americans suggest about the extent of the president’s war powers? What does this episode in U.S. history suggest about the weaknesses of constitutional checks on executive power during times of war? \n\n Link to Learning \n\n To learn more about the relocation and confinement of Japanese Americans during World War II, visit Heart Mountain online. \n\n Finally, presidents have also used the line-item veto and signing statements to alter or influence the application of the laws they sign. A line-item veto is a type of veto that keeps the majority of a spending bill unaltered but nullifies certain lines of spending within it. While a number of states allow their governors the line-item veto (discussed in the chapter on state and local government), the president acquired this power only in 1996 after Congress passed a law permitting it. President Clinton used the tool sparingly. However, those entities that stood to receive the federal funding he lined out brought suit. Two such groups were the City of New York and the Snake River Potato Growers in Idaho. 46 The Supreme Court heard their claims together and just sixteen months later declared unconstitutional the act that permitted the line-item veto. 47 Since then, presidents have asked Congress to draft a line-item veto law that would be constitutional, although none have made it to the president’s desk. \n\n On the other hand, signing statements are statements issued by a president when agreeing to legislation that indicate how the chief executive will interpret and enforce the legislation in question. Signing statements are less powerful than vetoes, though congressional opponents have complained that they derail legislative intent. Signing statements have been used by presidents since at least James Monroe, but they became far more common in this century. \n\n NATIONAL SECURITY, FOREIGN POLICY, AND WAR \n\n Presidents are more likely to justify the use of executive orders in cases of national security or as part of their war powers. In addition to mandating emancipation and the internment of Japanese Americans, presidents have issued orders to protect the homeland from internal threats. Most notably, Lincoln ordered the suspension of the privilege of the writ of habeas corpus in 1861 and 1862 before seeking congressional legislation to undertake such an act. Presidents hire and fire military commanders; they also use their power as commander-in-chief to aggressively deploy U.S. military force. Congress rarely has taken the lead over the course of history, with the War of 1812 being the lone exception. Pearl Harbor was a salient case where Congress did make a clear and formal declaration when asked by FDR. However, since World War II, it has been the president and not Congress who has taken the lead in engaging the United States in military action outside the nation’s boundaries, most notably in Korea, Vietnam, and the Persian Gulf ( Figure 12.19 ). \n\n Presidents also issue executive agreement s with foreign powers. Executive agreements are formal agreements negotiated between two countries but not ratified by a legislature as a treaty must be. As such, they are not treaties under U.S. law, which require two-thirds of the Senate for ratification. Treaties, presidents have found, are particularly difficult to get ratified. And with the fast pace and complex demands of modern foreign policy, concluding treaties with countries can be a tiresome and burdensome chore. That said, some executive agreements do require some legislative approval, such as those that commit the United States to make payments and thus are restrained by the congressional power of the purse. But for the most part, executive agreements signed by the president require no congressional action and are considered enforceable as long as the provisions of the executive agreement do not conflict with current domestic law. \n\n Link to Learning \n\n The American Presidency Project has gathered data outlining presidential activity, including measures for executive orders and signing statements. \n\n THE POWER OF PERSUASION \n\n The framers of the Constitution, concerned about the excesses of British monarchial power, made sure to design the presidency within a network of checks and balances controlled by the other branches of the federal government. Such checks and balances encourage consultation, cooperation, and compromise in policymaking. This is most evident at home, where the Constitution makes it difficult for either Congress or the chief executive to prevail unilaterally, at least when it comes to constructing policy. Although much is made of political stalemate and obstructionism in national political deliberations today, the framers did not want to make it too easy to get things done without a great deal of support for such initiatives. \n\n It is left to the president to employ a strategy of negotiation, persuasion, and compromise in order to secure policy achievements in cooperation with Congress. In 1960, political scientist Richard Neustadt put forward the thesis that presidential power is the power to persuade, a process that takes many forms and is expressed in various ways. 48 Yet the successful employment of this technique can lead to significant and durable successes. For example, legislative achievements tend to be of greater duration because they are more difficult to overturn or replace, as the case of health care reform under President Barack Obama suggests. Obamacare has faced court cases and repeated (if largely symbolic) attempts to gut it in Congress. Overturning it will take a new president who opposes it, together with a Congress that can pass the dissolving legislation. \n\n In some cases, cooperation is essential, as when the president nominates and the Senate confirms persons to fill vacancies on the Supreme Court, an increasingly contentious area of friction between branches. While Congress cannot populate the Court on its own, it can frustrate the president’s efforts to do so. Presidents who seek to prevail through persuasion, according to Neustadt, target Congress, members of their own party, the public, the bureaucracy, and, when appropriate, the international community and foreign leaders. Of these audiences, perhaps the most obvious and challenging is Congress. \n\n Link to Learning \n\n Read “Power Lessons for Obama” at this website to learn more about applying Richard Neustadt’s framework to the leaders of today. \n\n Much depends on the balance of power within Congress: Should the opposition party hold control of both houses, it will be difficult indeed for the president to realize his or her objectives, especially if the opposition is intent on frustrating all initiatives. However, even control of both houses by the president’s own party is no guarantee of success or even of productive policymaking. For example, neither Bill Clinton nor Barack Obama achieved all they desired despite having favorable conditions for the first two years of their presidencies. In times of divided government (when one party controls the presidency and the other controls one or both chambers of Congress), it is up to the president to cut deals and make compromises that will attract support from at least some members of the opposition party without excessively alienating members of his or her own party. Both Ronald Reagan and Bill Clinton proved effective in dealing with divided government—indeed, Clinton scored more successes with Republicans in control of Congress than he did with Democrats in charge. \n\n It is more difficult to persuade members of the president’s own party or the public to support a president’s policy without risking the dangers inherent in going public. There is precious little opportunity for private persuasion while also going public in such instances, at least directly. The way the president and his or her staff handle media coverage of the administration may afford some opportunities for indirect persuasion of these groups. It is not easy to persuade the federal bureaucracy to do the president’s bidding unless the chief executive has made careful appointments. When it comes to diplomacy, the president must relay some messages privately while offering incentives, both positive and negative, in order to elicit desired responses, although at times, people heed only the threat of force and coercion. \n\n While presidents may choose to go public in an attempt to put pressure on other groups to cooperate, most of the time they “stay private” as they attempt to make deals and reach agreements out of the public eye. The tools of negotiation have changed over time. Once chief executives played patronage politics, rewarding friends while attacking and punishing critics as they built coalitions of support. But the advent of civil service reform in the 1880s systematically deprived presidents of that option and reduced its scope and effectiveness. Although the president may call upon various agencies for assistance in lobbying for proposals, such as the Office of Legislative Liaison with Congress, it is often left to the chief executive to offer incentives and rewards. Some of these are symbolic, like private meetings in the White House or an appearance on the campaign trail. The president must also find common ground and make compromises acceptable to all parties, thus enabling everyone to claim they secured something they wanted. \n\n Complicating Neustadt’s model, however, is that many of the ways he claimed presidents could shape favorable outcomes require going public, which as we have seen can produce mixed results. Political scientist Fred Greenstein, on the other hand, touted the advantages of a “hidden hand presidency,” in which the chief executive did most of the work behind the scenes, wielding both the carrot and the stick. 49 Greenstein singled out President Dwight Eisenhower as particularly skillful in such endeavors. \n\n OPPORTUNITY AND LEGACY \n\n What often shapes a president’s performance, reputation, and ultimately legacy depends on circumstances that are largely out of his or her control. Did the president prevail in a landslide or was it a closely contested election? Did he or she come to office as the result of death, assassination, or resignation? How much support does the president’s party enjoy, and is that support reflected in the composition of both houses of Congress, just one, or neither? Will the president face a Congress ready to embrace proposals or poised to oppose them? Whatever a president’s ambitions, it will be hard to realize them in the face of a hostile or divided Congress, and the options to exercise independent leadership are greater in times of crisis and war than when looking at domestic concerns alone. \n\n Then there is what political scientist Stephen Skowronek calls “political time.” 50 Some presidents take office at times of great stability with few concerns. Unless there are radical or unexpected changes, a president’s options are limited, especially if voters hoped for a simple continuation of what had come before. Other presidents take office at a time of crisis or when the electorate is looking for significant changes. Then there is both pressure and opportunity for responding to those challenges. Some presidents, notably Theodore Roosevelt, openly bemoaned the lack of any such crisis, which Roosevelt deemed essential for him to achieve greatness as a president. \n\n People in the United States claim they want a strong president. What does that mean? At times, scholars point to presidential independence, even defiance, as evidence of strong leadership. Thus, vigorous use of the veto power in key situations can cause observers to judge a president as strong and independent, although far from effective in shaping constructive policies. Nor is such defiance and confrontation always evidence of presidential leadership skill or greatness, as the case of Andrew Johnson should remind us. When is effectiveness a sign of strength, and when are we confusing being headstrong with being strong? Sometimes, historians and political scientists see cooperation with Congress as evidence of weakness, as in the case of Ulysses S. Grant, who was far more effective in garnering support for administration initiatives than scholars have given him credit for. \n\n These questions overlap with those concerning political time and circumstance. While domestic policymaking requires far more give-and-take and a fair share of cajoling and collaboration, national emergencies and war offer presidents far more opportunity to act vigorously and at times independently. This phenomenon often produces the rally around the flag effect , in which presidential popularity spikes during international crises. A president must always be aware that politics, according to Otto von Bismarck, is the art of the possible, even as it is his or her duty to increase what might be possible by persuading both members of Congress and the general public of what needs to be done. \n\n Finally, presidents often leave a legacy that lasts far beyond their time in office ( Figure 12.20 ). Sometimes, this is due to the long-term implications of policy decisions. Critical to the notion of legacy is the shaping of the Supreme Court as well as other federal judges. Long after John Adams left the White House in 1801, his appointment of John Marshall as chief justice shaped American jurisprudence for over three decades. No wonder confirmation hearings have grown more contentious in the cases of highly visible nominees. Other legacies are more difficult to define, although they suggest that, at times, presidents cast a long shadow over their successors. It was a tough act to follow George Washington, and in death, Abraham Lincoln’s presidential stature grew to extreme heights. Theodore and Franklin D. Roosevelt offered models of vigorous executive leadership, while the image and style of John F. Kennedy and Ronald Reagan influenced and at times haunted or frustrated successors. Nor is this impact limited to chief executives deemed successful: Lyndon Johnson’s Vietnam and Richard Nixon’s Watergate offered cautionary tales of presidential power gone wrong, leaving behind legacies that include terms like Vietnam syndrome and the tendency to add the suffix “-gate” to scandals and controversies. "}}},{"rowIdx":99,"cells":{"bname":{"kind":"string","value":"biology"},"keyterm":{"kind":"string","value":""},"summary":{"kind":"string","value":""},"intro":{"kind":"string","value":" Chapter Outline 9.1 Signaling Molecules and Cellular Receptors 9.2 Propagation of the Signal 9.3 Response to the Signal 9.4 Signaling in Single-Celled Organisms Introduction Imagine what life would be like if you and the people around you could not communicate. You would not be able to express your wishes to others, nor could you ask questions to find out more about your environment. Social organization is dependent on communication between the individuals that comprise that society; without communication, society would fall apart. As with people, it is vital for individual cells to be able to interact with their environment. This is true whether a cell is growing by itself in a pond or is one of many cells that form a larger organism. In order to properly respond to external stimuli, cells have developed complex mechanisms of communication that can receive a message, transfer the information across the plasma membrane, and then produce changes within the cell in response to the message. In multicellular organisms, cells send and receive chemical messages constantly to coordinate the actions of distant organs, tissues, and cells. The ability to send messages quickly and efficiently enables cells to coordinate and fine-tune their functions. While the necessity for cellular communication in larger organisms seems obvious, even single-celled organisms communicate with each other. Yeast cells signal each other to aid mating. Some forms of bacteria coordinate their actions in order to form large complexes called biofilms or to organize the production of toxins to remove competing organisms. The ability of cells to communicate through chemical signals originated in single cells and was essential for the evolution of multicellular organisms. The efficient and error-free function of communication systems is vital for all life as we know it. "},"questions":{"kind":"list like","value":[{"answer":{"ans_choice":1,"ans_text":"The molecules are hydrophilic and cannot penetrate the hydrophobic interior of the plasma membrane."},"bloom":"3","hl_context":"<hl> Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . <hl> <hl> To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . <hl> <hl> In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature . <hl> <hl> Conversely , the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions . <hl> When a ligand binds to the extracellular region of the channel , there is a conformational change in the proteins structure that allows ions such as sodium , calcium , magnesium , and hydrogen to pass through ( Figure 9.5 ) .","hl_sentences":"Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature . Conversely , the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions .","question":{"cloze_format":"The property that prevents the ligands of cell-surface receptors from entering the cell is that ___.","normal_format":"What property prevents the ligands of cell-surface receptors from entering the cell?","question_choices":["The molecules bind to the extracellular domain.","The molecules are hydrophilic and cannot penetrate the hydrophobic interior of the plasma membrane.","The molecules are attached to transport proteins that deliver them through the bloodstream to target cells.","The ligands are able to penetrate the membrane and directly influence gene expression upon receptor binding."],"question_id":"fs-id1239117","question_text":"What property prevents the ligands of cell-surface receptors from entering the cell?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"endocrine signaling"},"bloom":null,"hl_context":"<hl> Signals from distant cells are called endocrine signals , and they originate from endocrine cells . <hl> <hl> ( In the body , many endocrine cells are located in endocrine glands , such as the thyroid gland , the hypothalamus , and the pituitary gland . ) <hl> These types of signals usually produce a slower response but have a longer-lasting effect . The ligands released in endocrine signaling are called hormones , signaling molecules that are produced in one part of the body but affect other body regions some distance away .","hl_sentences":"Signals from distant cells are called endocrine signals , and they originate from endocrine cells . ( In the body , many endocrine cells are located in endocrine glands , such as the thyroid gland , the hypothalamus , and the pituitary gland . )","question":{"cloze_format":"The secretion of hormones by the pituitary gland is an example of _______________.","normal_format":"What is the secretion of hormones by the pituitary gland an example of?","question_choices":["autocrine signaling","paracrine signaling","endocrine signaling","direct signaling across gap junctions"],"question_id":"fs-id1975143","question_text":"The secretion of hormones by the pituitary gland is an example of _______________."},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"Ions are charged particles and cannot diffuse through the hydrophobic interior of the membrane."},"bloom":"2","hl_context":"<hl> Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . <hl> <hl> To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . <hl> <hl> In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature . <hl> Conversely , the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions . When a ligand binds to the extracellular region of the channel , there is a conformational change in the proteins structure that allows ions such as sodium , calcium , magnesium , and hydrogen to pass through ( Figure 9.5 ) .","hl_sentences":"Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature .","question":{"cloze_format":"The reason ion channels are necessary to transport ions into or out of a cell is that ___ .","normal_format":"Why are ion channels necessary to transport ions into or out of a cell?","question_choices":["Ions are too large to diffuse through the membrane.","Ions are charged particles and cannot diffuse through the hydrophobic interior of the membrane.","Ions do not need ion channels to move through the membrane.","Ions bind to carrier proteins in the bloodstream, which must be removed before transport into the cell."],"question_id":"fs-id1584266","question_text":"Why are ion channels necessary to transport ions into or out of a cell?"},"references_are_paraphrase":null},{"answer":{"ans_choice":0,"ans_text":"the ligands are transported through the bloodstream and travel greater distances"},"bloom":"3","hl_context":"<hl> Hormones travel the large distances between endocrine cells and their target cells via the bloodstream , which is a relatively slow way to move throughout the body . <hl> <hl> Because of their form of transport , hormones get diluted and are present in low concentrations when they act on their target cells . <hl> <hl> This is different from paracrine signaling , in which local concentrations of ligands can be very high . <hl>","hl_sentences":"Hormones travel the large distances between endocrine cells and their target cells via the bloodstream , which is a relatively slow way to move throughout the body . Because of their form of transport , hormones get diluted and are present in low concentrations when they act on their target cells . This is different from paracrine signaling , in which local concentrations of ligands can be very high .","question":{"cloze_format":"Endocrine signals are transmitted more slowly than paracrine signals because ___________.","normal_format":"Why are endocrine signals transmitted more slowly than paracrine signals?","question_choices":["the ligands are transported through the bloodstream and travel greater distances","the target and signaling cells are close together","the ligands are degraded rapidly","the ligands don't bind to carrier proteins during transport"],"question_id":"fs-id1804619","question_text":"Endocrine signals are transmitted more slowly than paracrine signals because ___________."},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"They are the cleavage products of the inositol phospholipid, PIP2."},"bloom":"2","hl_context":"<hl> The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol ( DAG ) and inositol triphosphate ( IP 3 ) ( Figure 9.13 ) . <hl> <hl> These products of the cleavage of PIP 2 serve as second messengers . <hl> Diacylglycerol ( DAG ) remains in the plasma membrane and activates protein kinase C ( PKC ) , which then phosphorylates serine and threonine residues in its target proteins . IP 3 diffuses into the cytoplasm and binds to ligand-gated calcium channels in the endoplasmic reticulum to release Ca 2 + that continues the signal cascade . 9.3 Response to the Signal Learning Objectives By the end of this section , you will be able to :","hl_sentences":"The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol ( DAG ) and inositol triphosphate ( IP 3 ) ( Figure 9.13 ) . These products of the cleavage of PIP 2 serve as second messengers .","question":{"cloze_format":"The origin of DAG and IP3 is in that ___.","normal_format":"Where do DAG and IP3 originate?","question_choices":["They are formed by phosphorylation of cAMP.","They are ligands expressed by signaling cells.","They are hormones that diffuse through the plasma membrane to stimulate protein production.","They are the cleavage products of the inositol phospholipid, PIP2."],"question_id":"fs-id2896121","question_text":"Where do DAG and IP3 originate?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"They contain a hydroxyl group."},"bloom":"2","hl_context":"<hl> One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . <hl> The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . <hl> Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) . <hl> The transfer of the phosphate is catalyzed by an enzyme called a kinase . Various kinases are named for the substrate they phosphorylate . Phosphorylation of serine and threonine residues often activates enzymes . Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade . Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect .","hl_sentences":"One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) .","question":{"cloze_format":"The property that enables the residues of the amino acids serine, threonine, and tyrosine to be phosphorylated is that ___ .","normal_format":"What property enables the residues of the amino acids serine, threonine, and tyrosine to be phosphorylated?","question_choices":["They are polar.","They are non-polar.","They contain a hydroxyl group.","They occur more frequently in the amino acid sequence of signaling proteins."],"question_id":"fs-id1404092","question_text":"What property enables the residues of the amino acids serine, threonine, and tyrosine to be phosphorylated?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"A phosphatase removes the phosphate group from phosphorylated amino acid residues in a protein."},"bloom":"2","hl_context":"<hl> One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . <hl> <hl> The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . <hl> <hl> Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) . <hl> The transfer of the phosphate is catalyzed by an enzyme called a kinase . Various kinases are named for the substrate they phosphorylate . Phosphorylation of serine and threonine residues often activates enzymes . Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade . Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect .","hl_sentences":"One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) .","question":{"cloze_format":"The function of a phosphatase is that ___ .","normal_format":"What is the function of a phosphatase?","question_choices":["A phosphatase removes phosphorylated amino acids from proteins.","A phosphatase removes the phosphate group from phosphorylated amino acid residues in a protein.","A phosphatase phosphorylates serine, threonine, and tyrosine residues.","A phosphatase degrades second messengers in the cell."],"question_id":"fs-id1472126","question_text":"What is the function of a phosphatase?"},"references_are_paraphrase":null},{"answer":{"ans_choice":1,"ans_text":"Phosphorylation of the inhibitor Iκ-B dissociates the complex between it and NF-κB, and allows NF-κB to enter the nucleus and stimulate transcription."},"bloom":"2","hl_context":"Some signal transduction pathways regulate the transcription of RNA . Others regulate the translation of proteins from mRNA . An example of a protein that regulates translation in the nucleus is the MAP kinase ERK . ERK is activated in a phosphorylation cascade when epidermal growth factor ( EGF ) binds the EGF receptor ( see Figure 9.10 ) . Upon phosphorylation , ERK enters the nucleus and activates a protein kinase that , in turn , regulates protein translation ( Figure 9.14 ) . The second kind of protein with which PKC can interact is a protein that acts as an inhibitor . An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function . <hl> In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . <hl> <hl> ( The symbol κ represents the Greek letter kappa . ) <hl> <hl> When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . <hl> <hl> In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription . <hl>","hl_sentences":"In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . ( The symbol κ represents the Greek letter kappa . ) When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription .","question":{"cloze_format":"NF-κB induce gene expression because ___.","normal_format":"How does NF-κB induce gene expression?","question_choices":["A small, hydrophobic ligand binds to NF-κB, activating it.","Phosphorylation of the inhibitor Iκ-B dissociates the complex between it and NF-κB, and allows NF-κB to enter the nucleus and stimulate transcription.","NF-κB is phosphorylated and is then free to enter the nucleus and bind DNA.","NF-κB is a kinase that phosphorylates a transcription factor that binds DNA and promotes protein production."],"question_id":"fs-id2348311","question_text":"How does NF-κB induce gene expression?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"all of the above"},"bloom":null,"hl_context":"<hl> Apoptosis is also essential for normal embryological development . <hl> In vertebrates , for example , early stages of development include the formation of web-like tissue between individual fingers and toes ( Figure 9.15 ) . <hl> During the course of normal development , these unneeded cells must be eliminated , enabling fully separated fingers and toes to form . <hl> <hl> A cell signaling mechanism triggers apoptosis , which destroys the cells between the developing digits . <hl> <hl> Another example of external signaling that leads to apoptosis occurs in T-cell development . <hl> <hl> T-cells are immune cells that bind to foreign macromolecules and particles , and target them for destruction by the immune system . <hl> Normally , T-cells do not target “ self ” proteins ( those of their own organism ) , a process that can lead to autoimmune diseases . In order to develop the ability to discriminate between self and non-self , immature T-cells undergo screening to determine whether they bind to so-called self proteins . If the T-cell receptor binds to self proteins , the cell initiates apoptosis to remove the potentially dangerous cell . <hl> When a cell is damaged , superfluous , or potentially dangerous to an organism , a cell can initiate a mechanism to trigger programmed cell death , or apoptosis . <hl> <hl> Apoptosis allows a cell to die in a controlled manner that prevents the release of potentially damaging molecules from inside the cell . <hl> There are many internal checkpoints that monitor a cell ’ s health ; if abnormalities are observed , a cell can spontaneously initiate the process of apoptosis . However , in some cases , such as a viral infection or uncontrolled cell division due to cancer , the cell ’ s normal checks and balances fail . External signaling can also initiate apoptosis . For example , most normal animal cells have receptors that interact with the extracellular matrix , a network of glycoproteins that provides structural support for cells in an organism . The binding of cellular receptors to the extracellular matrix initiates a signaling cascade within the cell . However , if the cell moves away from the extracellular matrix , the signaling ceases , and the cell undergoes apoptosis . This system keeps cells from traveling through the body and proliferating out of control , as happens with tumor cells that metastasize .","hl_sentences":"Apoptosis is also essential for normal embryological development . During the course of normal development , these unneeded cells must be eliminated , enabling fully separated fingers and toes to form . A cell signaling mechanism triggers apoptosis , which destroys the cells between the developing digits . Another example of external signaling that leads to apoptosis occurs in T-cell development . T-cells are immune cells that bind to foreign macromolecules and particles , and target them for destruction by the immune system . When a cell is damaged , superfluous , or potentially dangerous to an organism , a cell can initiate a mechanism to trigger programmed cell death , or apoptosis . Apoptosis allows a cell to die in a controlled manner that prevents the release of potentially damaging molecules from inside the cell .","question":{"cloze_format":"Apoptosis can occur in a cell when the cell is ________________.","normal_format":"Apoptosis can occur in a cell when the cell is which of the following?","question_choices":["damaged","no longer needed","infected by a virus","all of the above"],"question_id":"fs-id2018772","question_text":"Apoptosis can occur in a cell when the cell is ________________."},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"The enzyme is inactivated."},"bloom":null,"hl_context":"Some signal transduction pathways regulate the transcription of RNA . Others regulate the translation of proteins from mRNA . An example of a protein that regulates translation in the nucleus is the MAP kinase ERK . ERK is activated in a phosphorylation cascade when epidermal growth factor ( EGF ) binds the EGF receptor ( see Figure 9.10 ) . Upon phosphorylation , ERK enters the nucleus and activates a protein kinase that , in turn , regulates protein translation ( Figure 9.14 ) . <hl> The second kind of protein with which PKC can interact is a protein that acts as an inhibitor . <hl> <hl> An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function . <hl> <hl> In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . <hl> <hl> ( The symbol κ represents the Greek letter kappa . ) <hl> <hl> When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . <hl> <hl> In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription . <hl> The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol ( DAG ) and inositol triphosphate ( IP 3 ) ( Figure 9.13 ) . These products of the cleavage of PIP 2 serve as second messengers . <hl> Diacylglycerol ( DAG ) remains in the plasma membrane and activates protein kinase C ( PKC ) , which then phosphorylates serine and threonine residues in its target proteins . <hl> IP 3 diffuses into the cytoplasm and binds to ligand-gated calcium channels in the endoplasmic reticulum to release Ca 2 + that continues the signal cascade . 9.3 Response to the Signal Learning Objectives By the end of this section , you will be able to : One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) . <hl> The transfer of the phosphate is catalyzed by an enzyme called a kinase . <hl> Various kinases are named for the substrate they phosphorylate . Phosphorylation of serine and threonine residues often activates enzymes . Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade . <hl> Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect . <hl>","hl_sentences":"The second kind of protein with which PKC can interact is a protein that acts as an inhibitor . An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function . In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . ( The symbol κ represents the Greek letter kappa . ) When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription . Diacylglycerol ( DAG ) remains in the plasma membrane and activates protein kinase C ( PKC ) , which then phosphorylates serine and threonine residues in its target proteins . The transfer of the phosphate is catalyzed by an enzyme called a kinase . Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect .","question":{"cloze_format":"The effect of an inhibitor binding an enzyme is that ___ .","normal_format":"What is the effect of an inhibitor binding an enzyme?","question_choices":["The enzyme is degraded.","The enzyme is activated.","The enzyme is inactivated.","The complex is transported out of the cell."],"question_id":"fs-id2154549","question_text":"What is the effect of an inhibitor binding an enzyme?"},"references_are_paraphrase":null},{"answer":{"ans_choice":2,"ans_text":"mating factor"},"bloom":"1","hl_context":"Yeasts are eukaryotes ( fungi ) , and the components and processes found in yeast signals are similar to those of cell-surface receptor signals in multicellular organisms . Budding yeasts ( Figure 9.16 ) are able to participate in a process that is similar to sexual reproduction that entails two haploid cells ( cells with one-half the normal number of chromosomes ) combining to form a diploid cell ( a cell with two sets of each chromosome , which is what normal body cells contain ) . <hl> In order to find another haploid yeast cell that is prepared to mate , budding yeasts secrete a signaling molecule called mating factor . <hl> <hl> When mating factor binds to cell-surface receptors in other yeast cells that are nearby , they stop their normal growth cycles and initiate a cell signaling cascade that includes protein kinases and GTP-binding proteins that are similar to G-proteins . <hl>","hl_sentences":"In order to find another haploid yeast cell that is prepared to mate , budding yeasts secrete a signaling molecule called mating factor . When mating factor binds to cell-surface receptors in other yeast cells that are nearby , they stop their normal growth cycles and initiate a cell signaling cascade that includes protein kinases and GTP-binding proteins that are similar to G-proteins .","question":{"cloze_format":"The type of molecule that acts as a signaling molecule in yeasts is ___.","normal_format":"Which type of molecule acts as a signaling molecule in yeasts?","question_choices":["steroid","autoinducer","mating factor","second messenger"],"question_id":"fs-id2169688","question_text":"Which type of molecule acts as a signaling molecule in yeasts?"},"references_are_paraphrase":null},{"answer":{"ans_choice":3,"ans_text":"a sufficient number of bacteria are present"},"bloom":null,"hl_context":"The first evidence of bacterial communication was observed in a bacterium that has a symbiotic relationship with Hawaiian bobtail squid . <hl> When the population density of the bacteria reaches a certain level , specific gene expression is initiated , and the bacteria produce bioluminescent proteins that emit light . <hl> <hl> Because the number of cells present in the environment ( cell density ) is the determining factor for signaling , bacterial signaling was named quorum sensing . <hl> <hl> In politics and business , a quorum is the minimum number of members required to be present to vote on an issue . <hl>","hl_sentences":"When the population density of the bacteria reaches a certain level , specific gene expression is initiated , and the bacteria produce bioluminescent proteins that emit light . Because the number of cells present in the environment ( cell density ) is the determining factor for signaling , bacterial signaling was named quorum sensing . In politics and business , a quorum is the minimum number of members required to be present to vote on an issue .","question":{"cloze_format":"Quorum sensing is triggered to begin when ___________.","normal_format":"When is quorum sensing triggered to begin?","question_choices":["treatment with antibiotics occurs","bacteria release growth hormones","bacterial protein expression is switched on","a sufficient number of bacteria are present"],"question_id":"fs-id1465106","question_text":"Quorum sensing is triggered to begin when ___________."},"references_are_paraphrase":null}],"string":"[\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"The molecules are hydrophilic and cannot penetrate the hydrophobic interior of the plasma membrane.\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"<hl> Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . <hl> <hl> To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . <hl> <hl> In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature . <hl> <hl> Conversely , the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions . <hl> When a ligand binds to the extracellular region of the channel , there is a conformational change in the proteins structure that allows ions such as sodium , calcium , magnesium , and hydrogen to pass through ( Figure 9.5 ) .\",\n \"hl_sentences\": \"Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature . Conversely , the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions .\",\n \"question\": {\n \"cloze_format\": \"The property that prevents the ligands of cell-surface receptors from entering the cell is that ___.\",\n \"normal_format\": \"What property prevents the ligands of cell-surface receptors from entering the cell?\",\n \"question_choices\": [\n \"The molecules bind to the extracellular domain.\",\n \"The molecules are hydrophilic and cannot penetrate the hydrophobic interior of the plasma membrane.\",\n \"The molecules are attached to transport proteins that deliver them through the bloodstream to target cells.\",\n \"The ligands are able to penetrate the membrane and directly influence gene expression upon receptor binding.\"\n ],\n \"question_id\": \"fs-id1239117\",\n \"question_text\": \"What property prevents the ligands of cell-surface receptors from entering the cell?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"endocrine signaling\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Signals from distant cells are called endocrine signals , and they originate from endocrine cells . <hl> <hl> ( In the body , many endocrine cells are located in endocrine glands , such as the thyroid gland , the hypothalamus , and the pituitary gland . ) <hl> These types of signals usually produce a slower response but have a longer-lasting effect . The ligands released in endocrine signaling are called hormones , signaling molecules that are produced in one part of the body but affect other body regions some distance away .\",\n \"hl_sentences\": \"Signals from distant cells are called endocrine signals , and they originate from endocrine cells . ( In the body , many endocrine cells are located in endocrine glands , such as the thyroid gland , the hypothalamus , and the pituitary gland . )\",\n \"question\": {\n \"cloze_format\": \"The secretion of hormones by the pituitary gland is an example of _______________.\",\n \"normal_format\": \"What is the secretion of hormones by the pituitary gland an example of?\",\n \"question_choices\": [\n \"autocrine signaling\",\n \"paracrine signaling\",\n \"endocrine signaling\",\n \"direct signaling across gap junctions\"\n ],\n \"question_id\": \"fs-id1975143\",\n \"question_text\": \"The secretion of hormones by the pituitary gland is an example of _______________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"Ions are charged particles and cannot diffuse through the hydrophobic interior of the membrane.\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"<hl> Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . <hl> <hl> To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . <hl> <hl> In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature . <hl> Conversely , the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions . When a ligand binds to the extracellular region of the channel , there is a conformational change in the proteins structure that allows ions such as sodium , calcium , magnesium , and hydrogen to pass through ( Figure 9.5 ) .\",\n \"hl_sentences\": \"Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through . To form a channel , this type of cell-surface receptor has an extensive membrane-spanning region . In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane , many of the amino acids in the membrane-spanning region are hydrophobic in nature .\",\n \"question\": {\n \"cloze_format\": \"The reason ion channels are necessary to transport ions into or out of a cell is that ___ .\",\n \"normal_format\": \"Why are ion channels necessary to transport ions into or out of a cell?\",\n \"question_choices\": [\n \"Ions are too large to diffuse through the membrane.\",\n \"Ions are charged particles and cannot diffuse through the hydrophobic interior of the membrane.\",\n \"Ions do not need ion channels to move through the membrane.\",\n \"Ions bind to carrier proteins in the bloodstream, which must be removed before transport into the cell.\"\n ],\n \"question_id\": \"fs-id1584266\",\n \"question_text\": \"Why are ion channels necessary to transport ions into or out of a cell?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 0,\n \"ans_text\": \"the ligands are transported through the bloodstream and travel greater distances\"\n },\n \"bloom\": \"3\",\n \"hl_context\": \"<hl> Hormones travel the large distances between endocrine cells and their target cells via the bloodstream , which is a relatively slow way to move throughout the body . <hl> <hl> Because of their form of transport , hormones get diluted and are present in low concentrations when they act on their target cells . <hl> <hl> This is different from paracrine signaling , in which local concentrations of ligands can be very high . <hl>\",\n \"hl_sentences\": \"Hormones travel the large distances between endocrine cells and their target cells via the bloodstream , which is a relatively slow way to move throughout the body . Because of their form of transport , hormones get diluted and are present in low concentrations when they act on their target cells . This is different from paracrine signaling , in which local concentrations of ligands can be very high .\",\n \"question\": {\n \"cloze_format\": \"Endocrine signals are transmitted more slowly than paracrine signals because ___________.\",\n \"normal_format\": \"Why are endocrine signals transmitted more slowly than paracrine signals?\",\n \"question_choices\": [\n \"the ligands are transported through the bloodstream and travel greater distances\",\n \"the target and signaling cells are close together\",\n \"the ligands are degraded rapidly\",\n \"the ligands don't bind to carrier proteins during transport\"\n ],\n \"question_id\": \"fs-id1804619\",\n \"question_text\": \"Endocrine signals are transmitted more slowly than paracrine signals because ___________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"They are the cleavage products of the inositol phospholipid, PIP2.\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"<hl> The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol ( DAG ) and inositol triphosphate ( IP 3 ) ( Figure 9.13 ) . <hl> <hl> These products of the cleavage of PIP 2 serve as second messengers . <hl> Diacylglycerol ( DAG ) remains in the plasma membrane and activates protein kinase C ( PKC ) , which then phosphorylates serine and threonine residues in its target proteins . IP 3 diffuses into the cytoplasm and binds to ligand-gated calcium channels in the endoplasmic reticulum to release Ca 2 + that continues the signal cascade . 9.3 Response to the Signal Learning Objectives By the end of this section , you will be able to :\",\n \"hl_sentences\": \"The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol ( DAG ) and inositol triphosphate ( IP 3 ) ( Figure 9.13 ) . These products of the cleavage of PIP 2 serve as second messengers .\",\n \"question\": {\n \"cloze_format\": \"The origin of DAG and IP3 is in that ___.\",\n \"normal_format\": \"Where do DAG and IP3 originate?\",\n \"question_choices\": [\n \"They are formed by phosphorylation of cAMP.\",\n \"They are ligands expressed by signaling cells.\",\n \"They are hormones that diffuse through the plasma membrane to stimulate protein production.\",\n \"They are the cleavage products of the inositol phospholipid, PIP2.\"\n ],\n \"question_id\": \"fs-id2896121\",\n \"question_text\": \"Where do DAG and IP3 originate?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"They contain a hydroxyl group.\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"<hl> One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . <hl> The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . <hl> Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) . <hl> The transfer of the phosphate is catalyzed by an enzyme called a kinase . Various kinases are named for the substrate they phosphorylate . Phosphorylation of serine and threonine residues often activates enzymes . Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade . Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect .\",\n \"hl_sentences\": \"One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) .\",\n \"question\": {\n \"cloze_format\": \"The property that enables the residues of the amino acids serine, threonine, and tyrosine to be phosphorylated is that ___ .\",\n \"normal_format\": \"What property enables the residues of the amino acids serine, threonine, and tyrosine to be phosphorylated?\",\n \"question_choices\": [\n \"They are polar.\",\n \"They are non-polar.\",\n \"They contain a hydroxyl group.\",\n \"They occur more frequently in the amino acid sequence of signaling proteins.\"\n ],\n \"question_id\": \"fs-id1404092\",\n \"question_text\": \"What property enables the residues of the amino acids serine, threonine, and tyrosine to be phosphorylated?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"A phosphatase removes the phosphate group from phosphorylated amino acid residues in a protein.\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"<hl> One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . <hl> <hl> The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . <hl> <hl> Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) . <hl> The transfer of the phosphate is catalyzed by an enzyme called a kinase . Various kinases are named for the substrate they phosphorylate . Phosphorylation of serine and threonine residues often activates enzymes . Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade . Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect .\",\n \"hl_sentences\": \"One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) .\",\n \"question\": {\n \"cloze_format\": \"The function of a phosphatase is that ___ .\",\n \"normal_format\": \"What is the function of a phosphatase?\",\n \"question_choices\": [\n \"A phosphatase removes phosphorylated amino acids from proteins.\",\n \"A phosphatase removes the phosphate group from phosphorylated amino acid residues in a protein.\",\n \"A phosphatase phosphorylates serine, threonine, and tyrosine residues.\",\n \"A phosphatase degrades second messengers in the cell.\"\n ],\n \"question_id\": \"fs-id1472126\",\n \"question_text\": \"What is the function of a phosphatase?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 1,\n \"ans_text\": \"Phosphorylation of the inhibitor Iκ-B dissociates the complex between it and NF-κB, and allows NF-κB to enter the nucleus and stimulate transcription.\"\n },\n \"bloom\": \"2\",\n \"hl_context\": \"Some signal transduction pathways regulate the transcription of RNA . Others regulate the translation of proteins from mRNA . An example of a protein that regulates translation in the nucleus is the MAP kinase ERK . ERK is activated in a phosphorylation cascade when epidermal growth factor ( EGF ) binds the EGF receptor ( see Figure 9.10 ) . Upon phosphorylation , ERK enters the nucleus and activates a protein kinase that , in turn , regulates protein translation ( Figure 9.14 ) . The second kind of protein with which PKC can interact is a protein that acts as an inhibitor . An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function . <hl> In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . <hl> <hl> ( The symbol κ represents the Greek letter kappa . ) <hl> <hl> When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . <hl> <hl> In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription . <hl>\",\n \"hl_sentences\": \"In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . ( The symbol κ represents the Greek letter kappa . ) When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription .\",\n \"question\": {\n \"cloze_format\": \"NF-κB induce gene expression because ___.\",\n \"normal_format\": \"How does NF-κB induce gene expression?\",\n \"question_choices\": [\n \"A small, hydrophobic ligand binds to NF-κB, activating it.\",\n \"Phosphorylation of the inhibitor Iκ-B dissociates the complex between it and NF-κB, and allows NF-κB to enter the nucleus and stimulate transcription.\",\n \"NF-κB is phosphorylated and is then free to enter the nucleus and bind DNA.\",\n \"NF-κB is a kinase that phosphorylates a transcription factor that binds DNA and promotes protein production.\"\n ],\n \"question_id\": \"fs-id2348311\",\n \"question_text\": \"How does NF-κB induce gene expression?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"all of the above\"\n },\n \"bloom\": null,\n \"hl_context\": \"<hl> Apoptosis is also essential for normal embryological development . <hl> In vertebrates , for example , early stages of development include the formation of web-like tissue between individual fingers and toes ( Figure 9.15 ) . <hl> During the course of normal development , these unneeded cells must be eliminated , enabling fully separated fingers and toes to form . <hl> <hl> A cell signaling mechanism triggers apoptosis , which destroys the cells between the developing digits . <hl> <hl> Another example of external signaling that leads to apoptosis occurs in T-cell development . <hl> <hl> T-cells are immune cells that bind to foreign macromolecules and particles , and target them for destruction by the immune system . <hl> Normally , T-cells do not target “ self ” proteins ( those of their own organism ) , a process that can lead to autoimmune diseases . In order to develop the ability to discriminate between self and non-self , immature T-cells undergo screening to determine whether they bind to so-called self proteins . If the T-cell receptor binds to self proteins , the cell initiates apoptosis to remove the potentially dangerous cell . <hl> When a cell is damaged , superfluous , or potentially dangerous to an organism , a cell can initiate a mechanism to trigger programmed cell death , or apoptosis . <hl> <hl> Apoptosis allows a cell to die in a controlled manner that prevents the release of potentially damaging molecules from inside the cell . <hl> There are many internal checkpoints that monitor a cell ’ s health ; if abnormalities are observed , a cell can spontaneously initiate the process of apoptosis . However , in some cases , such as a viral infection or uncontrolled cell division due to cancer , the cell ’ s normal checks and balances fail . External signaling can also initiate apoptosis . For example , most normal animal cells have receptors that interact with the extracellular matrix , a network of glycoproteins that provides structural support for cells in an organism . The binding of cellular receptors to the extracellular matrix initiates a signaling cascade within the cell . However , if the cell moves away from the extracellular matrix , the signaling ceases , and the cell undergoes apoptosis . This system keeps cells from traveling through the body and proliferating out of control , as happens with tumor cells that metastasize .\",\n \"hl_sentences\": \"Apoptosis is also essential for normal embryological development . During the course of normal development , these unneeded cells must be eliminated , enabling fully separated fingers and toes to form . A cell signaling mechanism triggers apoptosis , which destroys the cells between the developing digits . Another example of external signaling that leads to apoptosis occurs in T-cell development . T-cells are immune cells that bind to foreign macromolecules and particles , and target them for destruction by the immune system . When a cell is damaged , superfluous , or potentially dangerous to an organism , a cell can initiate a mechanism to trigger programmed cell death , or apoptosis . Apoptosis allows a cell to die in a controlled manner that prevents the release of potentially damaging molecules from inside the cell .\",\n \"question\": {\n \"cloze_format\": \"Apoptosis can occur in a cell when the cell is ________________.\",\n \"normal_format\": \"Apoptosis can occur in a cell when the cell is which of the following?\",\n \"question_choices\": [\n \"damaged\",\n \"no longer needed\",\n \"infected by a virus\",\n \"all of the above\"\n ],\n \"question_id\": \"fs-id2018772\",\n \"question_text\": \"Apoptosis can occur in a cell when the cell is ________________.\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"The enzyme is inactivated.\"\n },\n \"bloom\": null,\n \"hl_context\": \"Some signal transduction pathways regulate the transcription of RNA . Others regulate the translation of proteins from mRNA . An example of a protein that regulates translation in the nucleus is the MAP kinase ERK . ERK is activated in a phosphorylation cascade when epidermal growth factor ( EGF ) binds the EGF receptor ( see Figure 9.10 ) . Upon phosphorylation , ERK enters the nucleus and activates a protein kinase that , in turn , regulates protein translation ( Figure 9.14 ) . <hl> The second kind of protein with which PKC can interact is a protein that acts as an inhibitor . <hl> <hl> An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function . <hl> <hl> In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . <hl> <hl> ( The symbol κ represents the Greek letter kappa . ) <hl> <hl> When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . <hl> <hl> In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription . <hl> The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol ( DAG ) and inositol triphosphate ( IP 3 ) ( Figure 9.13 ) . These products of the cleavage of PIP 2 serve as second messengers . <hl> Diacylglycerol ( DAG ) remains in the plasma membrane and activates protein kinase C ( PKC ) , which then phosphorylates serine and threonine residues in its target proteins . <hl> IP 3 diffuses into the cytoplasm and binds to ligand-gated calcium channels in the endoplasmic reticulum to release Ca 2 + that continues the signal cascade . 9.3 Response to the Signal Learning Objectives By the end of this section , you will be able to : One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group ( PO 4 – 3 ) to a molecule such as a protein in a process called phosphorylation . The phosphate can be added to a nucleotide such as GMP to form GDP or GTP . Phosphates are also often added to serine , threonine , and tyrosine residues of proteins , where they replace the hydroxyl group of the amino acid ( Figure 9.11 ) . <hl> The transfer of the phosphate is catalyzed by an enzyme called a kinase . <hl> Various kinases are named for the substrate they phosphorylate . Phosphorylation of serine and threonine residues often activates enzymes . Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade . <hl> Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect . <hl>\",\n \"hl_sentences\": \"The second kind of protein with which PKC can interact is a protein that acts as an inhibitor . An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function . In this case , the inhibitor is a protein called Iκ-B , which binds to the regulatory protein NF-κB . ( The symbol κ represents the Greek letter kappa . ) When Iκ-B is bound to NF-κB , the complex cannot enter the nucleus of the cell , but when Iκ-B is phosphorylated by PKC , it can no longer bind NF-κB , and NF-κB ( a transcription factor ) can enter the nucleus and initiate RNA transcription . In this case , the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription . Diacylglycerol ( DAG ) remains in the plasma membrane and activates protein kinase C ( PKC ) , which then phosphorylates serine and threonine residues in its target proteins . The transfer of the phosphate is catalyzed by an enzyme called a kinase . Phosphorylation may activate or inactivate enzymes , and the reversal of phosphorylation , dephosphorylation by a phosphatase , will reverse the effect .\",\n \"question\": {\n \"cloze_format\": \"The effect of an inhibitor binding an enzyme is that ___ .\",\n \"normal_format\": \"What is the effect of an inhibitor binding an enzyme?\",\n \"question_choices\": [\n \"The enzyme is degraded.\",\n \"The enzyme is activated.\",\n \"The enzyme is inactivated.\",\n \"The complex is transported out of the cell.\"\n ],\n \"question_id\": \"fs-id2154549\",\n \"question_text\": \"What is the effect of an inhibitor binding an enzyme?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 2,\n \"ans_text\": \"mating factor\"\n },\n \"bloom\": \"1\",\n \"hl_context\": \"Yeasts are eukaryotes ( fungi ) , and the components and processes found in yeast signals are similar to those of cell-surface receptor signals in multicellular organisms . Budding yeasts ( Figure 9.16 ) are able to participate in a process that is similar to sexual reproduction that entails two haploid cells ( cells with one-half the normal number of chromosomes ) combining to form a diploid cell ( a cell with two sets of each chromosome , which is what normal body cells contain ) . <hl> In order to find another haploid yeast cell that is prepared to mate , budding yeasts secrete a signaling molecule called mating factor . <hl> <hl> When mating factor binds to cell-surface receptors in other yeast cells that are nearby , they stop their normal growth cycles and initiate a cell signaling cascade that includes protein kinases and GTP-binding proteins that are similar to G-proteins . <hl>\",\n \"hl_sentences\": \"In order to find another haploid yeast cell that is prepared to mate , budding yeasts secrete a signaling molecule called mating factor . When mating factor binds to cell-surface receptors in other yeast cells that are nearby , they stop their normal growth cycles and initiate a cell signaling cascade that includes protein kinases and GTP-binding proteins that are similar to G-proteins .\",\n \"question\": {\n \"cloze_format\": \"The type of molecule that acts as a signaling molecule in yeasts is ___.\",\n \"normal_format\": \"Which type of molecule acts as a signaling molecule in yeasts?\",\n \"question_choices\": [\n \"steroid\",\n \"autoinducer\",\n \"mating factor\",\n \"second messenger\"\n ],\n \"question_id\": \"fs-id2169688\",\n \"question_text\": \"Which type of molecule acts as a signaling molecule in yeasts?\"\n },\n \"references_are_paraphrase\": null\n },\n {\n \"answer\": {\n \"ans_choice\": 3,\n \"ans_text\": \"a sufficient number of bacteria are present\"\n },\n \"bloom\": null,\n \"hl_context\": \"The first evidence of bacterial communication was observed in a bacterium that has a symbiotic relationship with Hawaiian bobtail squid . <hl> When the population density of the bacteria reaches a certain level , specific gene expression is initiated , and the bacteria produce bioluminescent proteins that emit light . <hl> <hl> Because the number of cells present in the environment ( cell density ) is the determining factor for signaling , bacterial signaling was named quorum sensing . <hl> <hl> In politics and business , a quorum is the minimum number of members required to be present to vote on an issue . <hl>\",\n \"hl_sentences\": \"When the population density of the bacteria reaches a certain level , specific gene expression is initiated , and the bacteria produce bioluminescent proteins that emit light . Because the number of cells present in the environment ( cell density ) is the determining factor for signaling , bacterial signaling was named quorum sensing . In politics and business , a quorum is the minimum number of members required to be present to vote on an issue .\",\n \"question\": {\n \"cloze_format\": \"Quorum sensing is triggered to begin when ___________.\",\n \"normal_format\": \"When is quorum sensing triggered to begin?\",\n \"question_choices\": [\n \"treatment with antibiotics occurs\",\n \"bacteria release growth hormones\",\n \"bacterial protein expression is switched on\",\n \"a sufficient number of bacteria are present\"\n ],\n \"question_id\": \"fs-id1465106\",\n \"question_text\": \"Quorum sensing is triggered to begin when ___________.\"\n },\n \"references_are_paraphrase\": null\n }\n]","isConversational":false},"chapter":{"kind":"number","value":9,"string":"9"},"chapter_text":{"kind":"string","value":"9.1 Signaling Molecules and Cellular Receptors Learning Objectives By the end of this section, you will be able to:\n\n Describe four types of signaling found in multicellular organisms \n\n Compare internal receptors with cell-surface receptors \n\n Recognize the relationship between a ligand’s structure and its mechanism of action \n\n There are two kinds of communication in the world of living cells. Communication between cells is called intercellular signaling , and communication within a cell is called intracellular signaling . An easy way to remember the distinction is by understanding the Latin origin of the prefixes: inter- means \"between\" (for example, intersecting lines are those that cross each other) and intra- means \"inside\" (like intravenous). Chemical signals are released by signaling cells in the form of small, usually volatile or soluble molecules called ligands. A ligand is a molecule that binds another specific molecule, in some cases, delivering a signal in the process. Ligands can thus be thought of as signaling molecules. Ligands interact with proteins in target cells , which are cells that are affected by chemical signals; these proteins are also called receptors . Ligands and receptors exist in several varieties; however, a specific ligand will have a specific receptor that typically binds only that ligand. \n\n Forms of Signaling \n\n There are four categories of chemical signaling found in multicellular organisms: paracrine signaling, endocrine signaling, autocrine signaling, and direct signaling across gap junctions ( Figure 9.2 ). The main difference between the different categories of signaling is the distance that the signal travels through the organism to reach the target cell. Not all cells are affected by the same signals. \n\n Paracrine Signaling \n\n Signals that act locally between cells that are close together are called paracrine signals . Paracrine signals move by diffusion through the extracellular matrix. These types of signals usually elicit quick responses that last only a short amount of time. In order to keep the response localized, paracrine ligand molecules are normally quickly degraded by enzymes or removed by neighboring cells. Removing the signals will reestablish the concentration gradient for the signal, allowing them to quickly diffuse through the intracellular space if released again. One example of paracrine signaling is the transfer of signals across synapses between nerve cells. A nerve cell consists of a cell body, several short, branched extensions called dendrites that receive stimuli, and a long extension called an axon, which transmits signals to other nerve cells or muscle cells. The junction between nerve cells where signal transmission occurs is called a synapse. A synaptic signal is a chemical signal that travels between nerve cells. Signals within the nerve cells are propagated by fast-moving electrical impulses. When these impulses reach the end of the axon, the signal continues on to a dendrite of the next cell by the release of chemical ligands called neurotransmitters by the presynaptic cell (the cell emitting the signal). The neurotransmitters are transported across the very small distances between nerve cells, which are called chemical synapses ( Figure 9.3 ). The small distance between nerve cells allows the signal to travel quickly; this enables an immediate response, such as, Take your hand off the stove! \n\n When the neurotransmitter binds the receptor on the surface of the postsynaptic cell, the electrochemical potential of the target cell changes, and the next electrical impulse is launched. The neurotransmitters that are released into the chemical synapse are degraded quickly or get reabsorbed by the presynaptic cell so that the recipient nerve cell can recover quickly and be prepared to respond rapidly to the next synaptic signal. \n\n Endocrine Signaling \n\n Signals from distant cells are called endocrine signals , and they originate from endocrine cells . (In the body, many endocrine cells are located in endocrine glands, such as the thyroid gland, the hypothalamus, and the pituitary gland.) These types of signals usually produce a slower response but have a longer-lasting effect. The ligands released in endocrine signaling are called hormones, signaling molecules that are produced in one part of the body but affect other body regions some distance away. \n\n Hormones travel the large distances between endocrine cells and their target cells via the bloodstream, which is a relatively slow way to move throughout the body. Because of their form of transport, hormones get diluted and are present in low concentrations when they act on their target cells. This is different from paracrine signaling, in which local concentrations of ligands can be very high. \n\n Autocrine Signaling \n\n Autocrine signals are produced by signaling cells that can also bind to the ligand that is released. This means the signaling cell and the target cell can be the same or a similar cell (the prefix auto- means self, a reminder that the signaling cell sends a signal to itself). This type of signaling often occurs during the early development of an organism to ensure that cells develop into the correct tissues and take on the proper function. Autocrine signaling also regulates pain sensation and inflammatory responses. Further, if a cell is infected with a virus, the cell can signal itself to undergo programmed cell death, killing the virus in the process. In some cases, neighboring cells of the same type are also influenced by the released ligand. In embryological development, this process of stimulating a group of neighboring cells may help to direct the differentiation of identical cells into the same cell type, thus ensuring the proper developmental outcome. \n\n Direct Signaling Across Gap Junctions \n\n Gap junctions in animals and plasmodesmata in plants are connections between the plasma membranes of neighboring cells. These water-filled channels allow small signaling molecules, called intracellular mediators , to diffuse between the two cells. Small molecules, such as calcium ions (Ca 2+ ), are able to move between cells, but large molecules like proteins and DNA cannot fit through the channels. The specificity of the channels ensures that the cells remain independent but can quickly and easily transmit signals. The transfer of signaling molecules communicates the current state of the cell that is directly next to the target cell; this allows a group of cells to coordinate their response to a signal that only one of them may have received. In plants, plasmodesmata are ubiquitous, making the entire plant into a giant, communication network. \n\n Types of Receptors \n\n Receptors are protein molecules in the target cell or on its surface that bind ligand. There are two types of receptors, internal receptors and cell-surface receptors. \n\n Internal receptors \n\n Internal receptors , also known as intracellular or cytoplasmic receptors, are found in the cytoplasm of the cell and respond to hydrophobic ligand molecules that are able to travel across the plasma membrane. Once inside the cell, many of these molecules bind to proteins that act as regulators of mRNA synthesis (transcription) to mediate gene expression. Gene expression is the cellular process of transforming the information in a cell's DNA into a sequence of amino acids, which ultimately forms a protein. When the ligand binds to the internal receptor, a conformational change is triggered that exposes a DNA-binding site on the protein. The ligand-receptor complex moves into the nucleus, then binds to specific regulatory regions of the chromosomal DNA and promotes the initiation of transcription ( Figure 9.4 ). Transcription is the process of copying the information in a cells DNA into a special form of RNA called messenger RNA (mRNA); the cell uses information in the mRNA (which moves out into the cytoplasm and associates with ribosomes) to link specific amino acids in the correct order, producing a protein. Internal receptors can directly influence gene expression without having to pass the signal on to other receptors or messengers. \n\n Cell-Surface Receptors \n\n Cell-surface receptors , also known as transmembrane receptors, are cell surface, membrane-anchored (integral) proteins that bind to external ligand molecules. This type of receptor spans the plasma membrane and performs signal transduction, in which an extracellular signal is converted into an intercellular signal. Ligands that interact with cell-surface receptors do not have to enter the cell that they affect. Cell-surface receptors are also called cell-specific proteins or markers because they are specific to individual cell types. Because cell-surface receptor proteins are fundamental to normal cell functioning, it should come as no surprise that a malfunction in any one of these proteins could have severe consequences. Errors in the protein structures of certain receptor molecules have been shown to play a role in hypertension (high blood pressure), asthma, heart disease, and cancer. \n\n Each cell-surface receptor has three main components: an external ligand-binding domain, a hydrophobic membrane-spanning region, and an intracellular domain inside the cell. The ligand-binding domain is also called the extracellular domain . The size and extent of each of these domains vary widely, depending on the type of receptor. \n\n Evolution Connection How Viruses Recognize a Host \n\n Unlike living cells, many viruses do not have a plasma membrane or any of the structures necessary to sustain life. Some viruses are simply composed of an inert protein shell containing DNA or RNA. To reproduce, viruses must invade a living cell, which serves as a host, and then take over the hosts cellular apparatus. But how does a virus recognize its host? Viruses often bind to cell-surface receptors on the host cell. For example, the virus that causes human influenza (flu) binds specifically to receptors on membranes of cells of the respiratory system. Chemical differences in the cell-surface receptors among hosts mean that a virus that infects a specific species (for example, humans) cannot infect another species (for example, chickens). \n\n However, viruses have very small amounts of DNA or RNA compared to humans, and, as a result, viral reproduction can occur rapidly. Viral reproduction invariably produces errors that can lead to changes in newly produced viruses; these changes mean that the viral proteins that interact with cell-surface receptors may evolve in such a way that they can bind to receptors in a new host. Such changes happen randomly and quite often in the reproductive cycle of a virus, but the changes only matter if a virus with new binding properties comes into contact with a suitable host. In the case of influenza, this situation can occur in settings where animals and people are in close contact, such as poultry and swine farms. 1 Once a virus jumps to a new host, it can spread quickly. Scientists watch newly appearing viruses (called emerging viruses) closely in the hope that such monitoring can reduce the likelihood of global viral epidemics. 1 A. B. Sigalov, The School of Nature. IV. Learning from Viruses, Self/Nonself 1, no. 4 (2010): 282-298. Y. Cao, X. Koh, L. Dong, X. Du, A. Wu, X. Ding, H. Deng, Y. Shu, J. Chen, T. Jiang, Rapid Estimation of Binding Activity of Influenza Virus Hemagglutinin to Human and Avian Receptors, PLoS One 6, no. 4 (2011): e18664. Cell-surface receptors are involved in most of the signaling in multicellular organisms. There are three general categories of cell-surface receptors: ion channel-linked receptors, G-protein-linked receptors, and enzyme-linked receptors. \n\n Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific ions to pass through. To form a channel, this type of cell-surface receptor has an extensive membrane-spanning region. In order to interact with the phospholipid fatty acid tails that form the center of the plasma membrane, many of the amino acids in the membrane-spanning region are hydrophobic in nature. Conversely, the amino acids that line the inside of the channel are hydrophilic to allow for the passage of water or ions. When a ligand binds to the extracellular region of the channel, there is a conformational change in the proteins structure that allows ions such as sodium, calcium, magnesium, and hydrogen to pass through ( Figure 9.5 ). \n\n G-protein-linked receptors bind a ligand and activate a membrane protein called a G-protein. The activated G-protein then interacts with either an ion channel or an enzyme in the membrane ( Figure 9.6 ). All G-protein-linked receptors have seven transmembrane domains, but each receptor has its own specific extracellular domain and G-protein-binding site. \n\n Cell signaling using G-protein-linked receptors occurs as a cyclic series of events. Before the ligand binds, the inactive G-protein can bind to a newly revealed site on the receptor specific for its binding. Once the ligand binds to the receptor, the resultant shape change activates the G-protein, which releases GDP and picks up GTP. The subunits of the G-protein then split into the α subunit and the βγ subunit. One or both of these G-protein fragments may be able to activate other proteins as a result. After a while, the GTP on the active α subunit of the G-protein is hydrolyzed to GDP and the βγ subunit is deactivated. The subunits reassociate to form the inactive G-protein and the cycle begins anew. G-protein-linked receptors have been extensively studied and much has been learned about their roles in maintaining health. Bacteria that are pathogenic to humans can release poisons that interrupt specific G-protein-linked receptor function, leading to illnesses such as pertussis, botulism, and cholera. In cholera ( Figure 9.7 ), for example, the water-borne bacterium Vibrio cholerae produces a toxin, choleragen, that binds to cells lining the small intestine. The toxin then enters these intestinal cells, where it modifies a G-protein that controls the opening of a chloride channel and causes it to remain continuously active, resulting in large losses of fluids from the body and potentially fatal dehydration as a result. \n\n Enzyme-linked receptors are cell-surface receptors with intracellular domains that are associated with an enzyme. In some cases, the intracellular domain of the receptor itself is an enzyme. Other enzyme-linked receptors have a small intracellular domain that interacts directly with an enzyme. The enzyme-linked receptors normally have large extracellular and intracellular domains, but the membrane-spanning region consists of a single alpha-helical region of the peptide strand. When a ligand binds to the extracellular domain, a signal is transferred through the membrane, activating the enzyme. Activation of the enzyme sets off a chain of events within the cell that eventually leads to a response. One example of this type of enzyme-linked receptor is the tyrosine kinase receptor ( Figure 9.8 ). A kinase is an enzyme that transfers phosphate groups from ATP to another protein. The tyrosine kinase receptor transfers phosphate groups to tyrosine molecules (tyrosine residues). First, signaling molecules bind to the extracellular domain of two nearby tyrosine kinase receptors. The two neighboring receptors then bond together, or dimerize. Phosphates are then added to tyrosine residues on the intracellular domain of the receptors (phosphorylation). The phosphorylated residues can then transmit the signal to the next messenger within the cytoplasm. Visual Connection \n\n HER2 is a receptor tyrosine kinase. In 30 percent of human breast cancers, HER2 is permanently activated, resulting in unregulated cell division. Lapatinib, a drug used to treat breast cancer, inhibits HER2 receptor tyrosine kinase autophosphorylation (the process by which the receptor adds phosphates onto itself), thus reducing tumor growth by 50 percent. Besides autophosphorylation, which of the following steps would be inhibited by Lapatinib? \n\n Signaling molecule binding, dimerization, and the downstream cellular response \n\n Dimerization, and the downstream cellular response \n\n The downstream cellular response \n\n Phosphatase activity, dimerization, and the downsteam cellular response \n\n Signaling Molecules \n\n Produced by signaling cells and the subsequent binding to receptors in target cells, ligands act as chemical signals that travel to the target cells to coordinate responses. The types of molecules that serve as ligands are incredibly varied and range from small proteins to small ions like calcium (Ca 2+ ). \n\n Small Hydrophobic Ligands \n\n Small hydrophobic ligands can directly diffuse through the plasma membrane and interact with internal receptors. Important members of this class of ligands are the steroid hormones. Steroids are lipids that have a hydrocarbon skeleton with four fused rings; different steroids have different functional groups attached to the carbon skeleton. Steroid hormones include the female sex hormone, estradiol, which is a type of estrogen; the male sex hormone, testosterone; and cholesterol, which is an important structural component of biological membranes and a precursor of steriod hormones ( Figure 9.9 ). Other hydrophobic hormones include thyroid hormones and vitamin D. In order to be soluble in blood, hydrophobic ligands must bind to carrier proteins while they are being transported through the bloodstream. \n\n Water-Soluble Ligands \n\n Water-soluble ligands are polar and therefore cannot pass through the plasma membrane unaided; sometimes, they are too large to pass through the membrane at all. Instead, most water-soluble ligands bind to the extracellular domain of cell-surface receptors. This group of ligands is quite diverse and includes small molecules, peptides, and proteins. \n\n Other Ligands \n\n Nitric oxide (NO) is a gas that also acts as a ligand. It is able to diffuse directly across the plasma membrane, and one of its roles is to interact with receptors in smooth muscle and induce relaxation of the tissue. NO has a very short half-life and therefore only functions over short distances. Nitroglycerin, a treatment for heart disease, acts by triggering the release of NO, which causes blood vessels to dilate (expand), thus restoring blood flow to the heart. NO has become better known recently because the pathway that it affects is targeted by prescription medications for erectile dysfunction, such as Viagra (erection involves dilated blood vessels). \n9.2 Propagation of the Signal Learning Objectives By the end of this section, you will be able to:\n\n Explain how the binding of a ligand initiates signal transduction throughout a cell \n\n Recognize the role of phosphorylation in the transmission of intracellular signals \n\n Evaluate the role of second messengers in signal transmission \n\n Once a ligand binds to a receptor, the signal is transmitted through the membrane and into the cytoplasm. Continuation of a signal in this manner is called signal transduction . Signal transduction only occurs with cell-surface receptors because internal receptors are able to interact directly with DNA in the nucleus to initiate protein synthesis. \n\n When a ligand binds to its receptor, conformational changes occur that affect the receptor’s intracellular domain. Conformational changes of the extracellular domain upon ligand binding can propagate through the membrane region of the receptor and lead to activation of the intracellular domain or its associated proteins. In some cases, binding of the ligand causes dimerization of the receptor, which means that two receptors bind to each other to form a stable complex called a dimer. A dimer is a chemical compound formed when two molecules (often identical) join together. The binding of the receptors in this manner enables their intracellular domains to come into close contact and activate each other. \n\n Binding Initiates a Signaling Pathway \n\n After the ligand binds to the cell-surface receptor, the activation of the receptor’s intracellular components sets off a chain of events that is called a signaling pathway or a signaling cascade. In a signaling pathway, second messengers, enzymes, and activated proteins interact with specific proteins, which are in turn activated in a chain reaction that eventually leads to a change in the cell’s environment ( Figure 9.10 ). The events in the cascade occur in a series, much like a current flows in a river. Interactions that occur before a certain point are defined as upstream events, and events after that point are called downstream events. \n\n Visual Connection \n\n In certain cancers, the GTPase activity of the RAS G-protein is inhibited. This means that the RAS protein can no longer hydrolyze GTP into GDP. What effect would this have on downstream cellular events? \n\n Signaling pathways can get very complicated very quickly because most cellular proteins can affect different downstream events, depending on the conditions within the cell. A single pathway can branch off toward different endpoints based on the interplay between two or more signaling pathways, and the same ligands are often used to initiate different signals in different cell types. This variation in response is due to differences in protein expression in different cell types. Another complicating element is signal integration of the pathways, in which signals from two or more different cell-surface receptors merge to activate the same response in the cell. This process can ensure that multiple external requirements are met before a cell commits to a specific response. \n\n The effects of extracellular signals can also be amplified by enzymatic cascades. At the initiation of the signal, a single ligand binds to a single receptor. However, activation of a receptor-linked enzyme can activate many copies of a component of the signaling cascade, which amplifies the signal. \n\n Methods of Intracellular Signaling \n\n The induction of a signaling pathway depends on the modification of a cellular component by an enzyme. There are numerous enzymatic modifications that can occur, and they are recognized in turn by the next component downstream. The following are some of the more common events in intracellular signaling. \n\n Link to Learning \n\n Observe an animation of cell signaling at this site . \n\n Phosphorylation \n\n One of the most common chemical modifications that occurs in signaling pathways is the addition of a phosphate group (PO 4 –3 ) to a molecule such as a protein in a process called phosphorylation. The phosphate can be added to a nucleotide such as GMP to form GDP or GTP. Phosphates are also often added to serine, threonine, and tyrosine residues of proteins, where they replace the hydroxyl group of the amino acid ( Figure 9.11 ). The transfer of the phosphate is catalyzed by an enzyme called a kinase . Various kinases are named for the substrate they phosphorylate. Phosphorylation of serine and threonine residues often activates enzymes. Phosphorylation of tyrosine residues can either affect the activity of an enzyme or create a binding site that interacts with downstream components in the signaling cascade. Phosphorylation may activate or inactivate enzymes, and the reversal of phosphorylation, dephosphorylation by a phosphatase, will reverse the effect. \n\n Second Messengers \n\n Second messengers are small molecules that propagate a signal after it has been initiated by the binding of the signaling molecule to the receptor. These molecules help to spread a signal through the cytoplasm by altering the behavior of certain cellular proteins. \n\n Calcium ion is a widely used second messenger. The free concentration of calcium ions (Ca 2+ ) within a cell is very low because ion pumps in the plasma membrane continuously use adenosine-5'-triphosphate (ATP) to remove it. For signaling purposes, Ca 2+ is stored in cytoplasmic vesicles, such as the endoplasmic reticulum, or accessed from outside the cell. When signaling occurs, ligand-gated calcium ion channels allow the higher levels of Ca 2+ that are present outside the cell (or in intracellular storage compartments) to flow into the cytoplasm, which raises the concentration of cytoplasmic Ca 2+ . The response to the increase in Ca 2+ varies, depending on the cell type involved. For example, in the β-cells of the pancreas, Ca 2+ signaling leads to the release of insulin, and in muscle cells, an increase in Ca 2+ leads to muscle contractions. Another second messenger utilized in many different cell types is cyclic AMP (cAMP) . Cyclic AMP is synthesized by the enzyme adenylyl cyclase from ATP ( Figure 9.12 ). The main role of cAMP in cells is to bind to and activate an enzyme called cAMP-dependent kinase (A-kinase) . A-kinase regulates many vital metabolic pathways: It phosphorylates serine and threonine residues of its target proteins, activating them in the process. A-kinase is found in many different types of cells, and the target proteins in each kind of cell are different. Differences give rise to the variation of the responses to cAMP in different cells. Present in small concentrations in the plasma membrane, inositol phospholipids are lipids that can also be converted into second messengers. Because these molecules are membrane components, they are located near membrane-bound receptors and can easily interact with them. Phosphatidylinositol (PI) is the main phospholipid that plays a role in cellular signaling. Enzymes known as kinases phosphorylate PI to form PI-phosphate (PIP) and PI-bisphosphate (PIP 2 ). \n\n The enzyme phospholipase C cleaves PIP 2 to form diacylglycerol (DAG) and inositol triphosphate (IP 3 ) ( Figure 9.13 ). These products of the cleavage of PIP 2 serve as second messengers. Diacylglycerol (DAG) remains in the plasma membrane and activates protein kinase C (PKC), which then phosphorylates serine and threonine residues in its target proteins. IP 3 diffuses into the cytoplasm and binds to ligand-gated calcium channels in the endoplasmic reticulum to release Ca 2+ that continues the signal cascade. \n9.3 Response to the Signal Learning Objectives By the end of this section, you will be able to:\n\n Describe how signaling pathways direct protein expression, cellular metabolism, and cell growth \n\n Identify the function of PKC in signal transduction pathways \n\n Recognize the role of apoptosis in the development and maintenance of a healthy organism \n\n Inside the cell, ligands bind to their internal receptors, allowing them to directly affect the cell’s DNA and protein-producing machinery. Using signal transduction pathways, receptors in the plasma membrane produce a variety of effects on the cell. The results of signaling pathways are extremely varied and depend on the type of cell involved as well as the external and internal conditions. A small sampling of responses is described below. Gene Expression \n\n Some signal transduction pathways regulate the transcription of RNA. Others regulate the translation of proteins from mRNA. An example of a protein that regulates translation in the nucleus is the MAP kinase ERK. ERK is activated in a phosphorylation cascade when epidermal growth factor (EGF) binds the EGF receptor (see Figure 9.10 ). Upon phosphorylation, ERK enters the nucleus and activates a protein kinase that, in turn, regulates protein translation ( Figure 9.14 ). The second kind of protein with which PKC can interact is a protein that acts as an inhibitor. An inhibitor is a molecule that binds to a protein and prevents it from functioning or reduces its function. In this case, the inhibitor is a protein called Iκ-B, which binds to the regulatory protein NF-κB. (The symbol κ represents the Greek letter kappa.) When Iκ-B is bound to NF-κB, the complex cannot enter the nucleus of the cell, but when Iκ-B is phosphorylated by PKC, it can no longer bind NF-κB, and NF-κB (a transcription factor) can enter the nucleus and initiate RNA transcription. In this case, the effect of phosphorylation is to inactivate an inhibitor and thereby activate the process of transcription. \n\n Increase in Cellular Metabolism \n\n The result of another signaling pathway affects muscle cells. The activation of β-adrenergic receptors in muscle cells by adrenaline leads to an increase in cyclic AMP (cAMP) inside the cell. Also known as epinephrine, adrenaline is a hormone (produced by the adrenal gland attached to the kidney) that readies the body for short-term emergencies. Cyclic AMP activates PKA (protein kinase A), which in turn phosphorylates two enzymes. The first enzyme promotes the degradation of glycogen by activating intermediate glycogen phosphorylase kinase (GPK) that in turn activates glycogen phosphorylase (GP) that catabolizes glycogen into glucose. (Recall that your body converts excess glucose to glycogen for short-term storage. When energy is needed, glycogen is quickly reconverted to glucose.) Phosphorylation of the second enzyme, glycogen synthase (GS), inhibits its ability to form glycogen from glucose. In this manner, a muscle cell obtains a ready pool of glucose by activating its formation via glycogen degradation and by inhibiting the use of glucose to form glycogen, thus preventing a futile cycle of glycogen degradation and synthesis. The glucose is then available for use by the muscle cell in response to a sudden surge of adrenaline—the “fight or flight” reflex. \n\n Cell Growth \n\n Cell signaling pathways also play a major role in cell division. Cells do not normally divide unless they are stimulated by signals from other cells. The ligands that promote cell growth are called growth factors . Most growth factors bind to cell-surface receptors that are linked to tyrosine kinases. These cell-surface receptors are called receptor tyrosine kinases (RTKs). Activation of RTKs initiates a signaling pathway that includes a G-protein called RAS, which activates the MAP kinase pathway described earlier. The enzyme MAP kinase then stimulates the expression of proteins that interact with other cellular components to initiate cell division. \n\n Career Connection Cancer Biologist \n\n Cancer biologists study the molecular origins of cancer with the goal of developing new prevention methods and treatment strategies that will inhibit the growth of tumors without harming the normal cells of the body. As mentioned earlier, signaling pathways control cell growth. These signaling pathways are controlled by signaling proteins, which are, in turn, expressed by genes. Mutations in these genes can result in malfunctioning signaling proteins. This prevents the cell from regulating its cell cycle, triggering unrestricted cell division and cancer. The genes that regulate the signaling proteins are one type of oncogene which is a gene that has the potential to cause cancer. The gene encoding RAS is an oncogene that was originally discovered when mutations in the RAS protein were linked to cancer. Further studies have indicated that 30 percent of cancer cells have a mutation in the RAS gene that leads to uncontrolled growth. If left unchecked, uncontrolled cell division can lead tumor formation and metastasis, the growth of cancer cells in new locations in the body. Cancer biologists have been able to identify many other oncogenes that contribute to the development of cancer. For example, HER2 is a cell-surface receptor that is present in excessive amounts in 20 percent of human breast cancers. Cancer biologists realized that gene duplication led to HER2 overexpression in 25 percent of breast cancer patients and developed a drug called Herceptin (trastuzumab). Herceptin is a monoclonal antibody that targets HER2 for removal by the immune system. Herceptin therapy helps to control signaling through HER2. The use of Herceptin in combination with chemotherapy has helped to increase the overall survival rate of patients with metastatic breast cancer. \n\n More information on cancer biology research can be found at the National Cancer Institute website (http://www.cancer.gov/cancertopics/understandingcancer/targetedtherapies). \n\n Cell Death \n\n When a cell is damaged, superfluous, or potentially dangerous to an organism, a cell can initiate a mechanism to trigger programmed cell death, or apoptosis . Apoptosis allows a cell to die in a controlled manner that prevents the release of potentially damaging molecules from inside the cell. There are many internal checkpoints that monitor a cell’s health; if abnormalities are observed, a cell can spontaneously initiate the process of apoptosis. However, in some cases, such as a viral infection or uncontrolled cell division due to cancer, the cell’s normal checks and balances fail. External signaling can also initiate apoptosis. For example, most normal animal cells have receptors that interact with the extracellular matrix, a network of glycoproteins that provides structural support for cells in an organism. The binding of cellular receptors to the extracellular matrix initiates a signaling cascade within the cell. However, if the cell moves away from the extracellular matrix, the signaling ceases, and the cell undergoes apoptosis. This system keeps cells from traveling through the body and proliferating out of control, as happens with tumor cells that metastasize. \n\n Another example of external signaling that leads to apoptosis occurs in T-cell development. T-cells are immune cells that bind to foreign macromolecules and particles, and target them for destruction by the immune system. Normally, T-cells do not target “self” proteins (those of their own organism), a process that can lead to autoimmune diseases. In order to develop the ability to discriminate between self and non-self, immature T-cells undergo screening to determine whether they bind to so-called self proteins. If the T-cell receptor binds to self proteins, the cell initiates apoptosis to remove the potentially dangerous cell. \n\n Apoptosis is also essential for normal embryological development. In vertebrates, for example, early stages of development include the formation of web-like tissue between individual fingers and toes ( Figure 9.15 ). During the course of normal development, these unneeded cells must be eliminated, enabling fully separated fingers and toes to form. A cell signaling mechanism triggers apoptosis, which destroys the cells between the developing digits. \n\n Termination of the Signal Cascade \n\n The aberrant signaling often seen in tumor cells is proof that the termination of a signal at the appropriate time can be just as important as the initiation of a signal. One method of stopping a specific signal is to degrade the ligand or remove it so that it can no longer access its receptor. One reason that hydrophobic hormones like estrogen and testosterone trigger long-lasting events is because they bind carrier proteins. These proteins allow the insoluble molecules to be soluble in blood, but they also protect the hormones from degradation by circulating enzymes. \n\n Inside the cell, many different enzymes reverse the cellular modifications that result from signaling cascades. For example, phosphatases are enzymes that remove the phosphate group attached to proteins by kinases in a process called dephosphorylation. Cyclic AMP (cAMP) is degraded into AMP by phosphodiesterase , and the release of calcium stores is reversed by the Ca 2+ pumps that are located in the external and internal membranes of the cell. \n9.4 Signaling in Single-Celled Organisms Learning Objectives By the end of this section, you will be able to:\n\n Describe how single-celled yeasts use cell signaling to communicate with one another \n\n Relate the role of quorum sensing to the ability of some bacteria to form biofilms \n\n Within-cell signaling allows bacteria to respond to environmental cues, such as nutrient levels, some single-celled organisms also release molecules to signal to each other. Signaling in Yeast \n\n Yeasts are eukaryotes (fungi), and the components and processes found in yeast signals are similar to those of cell-surface receptor signals in multicellular organisms. Budding yeasts ( Figure 9.16 ) are able to participate in a process that is similar to sexual reproduction that entails two haploid cells (cells with one-half the normal number of chromosomes) combining to form a diploid cell (a cell with two sets of each chromosome, which is what normal body cells contain). In order to find another haploid yeast cell that is prepared to mate, budding yeasts secrete a signaling molecule called mating factor . When mating factor binds to cell-surface receptors in other yeast cells that are nearby, they stop their normal growth cycles and initiate a cell signaling cascade that includes protein kinases and GTP-binding proteins that are similar to G-proteins. \n\n Signaling in Bacteria Signaling in bacteria enables bacteria to monitor extracellular conditions, ensure that there are sufficient amounts of nutrients, and ensure that hazardous situations are avoided. There are circumstances, however, when bacteria communicate with each other. \n\n The first evidence of bacterial communication was observed in a bacterium that has a symbiotic relationship with Hawaiian bobtail squid. When the population density of the bacteria reaches a certain level, specific gene expression is initiated, and the bacteria produce bioluminescent proteins that emit light. Because the number of cells present in the environment (cell density) is the determining factor for signaling, bacterial signaling was named quorum sensing . In politics and business, a quorum is the minimum number of members required to be present to vote on an issue. \n\n Quorum sensing uses autoinducers as signaling molecules. Autoinducers are signaling molecules secreted by bacteria to communicate with other bacteria of the same kind. The secreted autoinducers can be small, hydrophobic molecules such as acyl-homoserine lactone, (AHL) or larger peptide-based molecules; each type of molecule has a different mode of action. When AHL enters target bacteria, it binds to transcription factors, which then switch gene expression on or off ( Figure 9.17 ). The peptide autoinducers stimulate more complicated signaling pathways that include bacterial kinases. The changes in bacteria following exposure to autoinducers can be quite extensive. The pathogenic bacterium Pseudomonas aeruginosa has 616 different genes that respond to autoinducers. \n\n Visual Connection \n\n Which of the following statements about quorum sensing is false? \n\n Autoinducer must bind to receptor to turn on transcription of genes responsible for the production of more autoinducer. \n\n The receptor stays in the bacterial cell, but the autoinducer diffuses out. \n\n Autoinducer can only act on a different cell: it cannot act on the cell in which it is made. \n\n Autoinducer turns on genes that enable the bacteria to form a biofilm. \n\n Some species of bacteria that use quorum sensing form biofilms, complex colonies of bacteria (often containing several species) that exchange chemical signals to coordinate the release of toxins that will attack the host. Bacterial biofilms ( Figure 9.18 ) can sometimes be found on medical equipment; when biofilms invade implants such as hip or knee replacements or heart pacemakers, they can cause life-threatening infections. \n\n Visual Connection \n\n What advantage might biofilm production confer on the S. aureus inside the catheter? \n\n Research on the details of quorum sensing has led to advances in growing bacteria for industrial purposes. Recent discoveries suggest that it may be possible to exploit bacterial signaling pathways to control bacterial growth; this process could replace or supplement antibiotics that are no longer effective in certain situations. \n\n Link to Learning \n\n Watch geneticist Bonnie Bassler discuss her discovery of quorum sensing in biofilm bacteria in squid. \n\n Evolution Connection Cellular Communication in Yeasts \n\n The first life on our planet consisted of single-celled prokaryotic organisms that had limited interaction with each other. While some external signaling occurs between different species of single-celled organisms, the majority of signaling within bacteria and yeasts concerns only other members of the same species. The evolution of cellular communication is an absolute necessity for the development of multicellular organisms, and this innovation is thought to have required approximately 2.5 billion years to appear in early life forms. \n\n Yeasts are single-celled eukaryotes, and therefore have a nucleus and organelles characteristic of more complex life forms. Comparisons of the genomes of yeasts, nematode worms, fruit flies, and humans illustrate the evolution of increasingly complex signaling systems that allow for the efficient inner workings that keep humans and other complex life forms functioning correctly. \n\n Kinases are a major component of cellular communication, and studies of these enzymes illustrate the evolutionary connectivity of different species. Yeasts have 130 types of kinases. More complex organisms such as nematode worms and fruit flies have 454 and 239 kinases, respectively. Of the 130 kinase types in yeast, 97 belong to the 55 subfamilies of kinases that are found in other eukaryotic organisms. The only obvious deficiency seen in yeasts is the complete absence of tyrosine kinases. It is hypothesized that phosphorylation of tyrosine residues is needed to control the more sophisticated functions of development, differentiation, and cellular communication used in multicellular organisms. \n\n Because yeasts contain many of the same classes of signaling proteins as humans, these organisms are ideal for studying signaling cascades. Yeasts multiply quickly and are much simpler organisms than humans or other multicellular animals. Therefore, the signaling cascades are also simpler and easier to study, although they contain similar counterparts to human signaling. 2 2 G. Manning, G.D. Plowman, T. Hunter, S. Sudarsanam, “Evolution of Protein Kinase Signaling from Yeast to Man,” Trends in Biochemical Sciences 27, no. 10 (2002): 514–520. Link to Learning \n\n Watch this collection of interview clips with biofilm researchers in “What Are Bacterial Biofilms?”\n\n Click to view content "}}}],"truncated":false,"partial":false},"paginationData":{"pageIndex":0,"numItemsPerPage":100,"numTotalItems":192,"offset":0,"length":100}},"jwt":"eyJhbGciOiJFZERTQSJ9.eyJyZWFkIjp0cnVlLCJwZXJtaXNzaW9ucyI6eyJyZXBvLmNvbnRlbnQucmVhZCI6dHJ1ZX0sImlhdCI6MTc3NjEzODc5Mywic3ViIjoiL2RhdGFzZXRzL3ZvaWRmdWwvRWR1UUciLCJleHAiOjE3NzYxNDIzOTMsImlzcyI6Imh0dHBzOi8vaHVnZ2luZ2ZhY2UuY28ifQ.J6QUuCDvAcurnzWIJKC2WewUH2pgo3QZuGy2_Fj5Vci35sn4U4ZNaXnlczVz37MAy-ABQxjEn1cuov0UZbaDDA","displayUrls":true,"splitSizeSummaries":[{"config":"default","split":"train","numRows":192,"numBytesParquet":10235134},{"config":"default","split":"validation","numRows":49,"numBytesParquet":2695864}]},"discussionsStats":{"closed":0,"open":0,"total":0},"fullWidth":true,"hasGatedAccess":true,"hasFullAccess":true,"isEmbedded":false,"savedQueries":{"community":[],"user":[]}}">
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principles_of_accounting,_volume_1:_financial_accounting | Summary 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting
Accounting is the process of organizing, analyzing, and communicating financial information that is used for decision-making.
Accounting is often called the “language of business.”
Financial accounti... | Chapter Outline 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting 1.2 Identify Users of Accounting Information and How They Apply Information 1.3 Describe Typical Accounting Activities and the Role Accountants Play in Identifying, Recording, and Reporting Financ... | [
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"answer": {
"ans_choice": 1,
"ans_text": "B"
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"hl_context": "<hl> A traditional adage states that “ accounting is the language of business . ” While that is true , you can also say that “ accounting is the language of life . ” At some point , most people will make a de... | 1 | 1.1 Explain the Importance of Accounting and Distinguish between Financial and Managerial Accounting
Accounting is the process of organizing, analyzing, and communicating financial information that is used for decision-making. Financial information is typically prepared by accountants —those trained in the spec... | |
introduction_to_sociology | Learning Objectives 2.1 Approaches to Sociological Research
Define and describe the scientific method
Explain how the scientific method is used in sociological research
Understand the function and importance of an interpretive framework
Define what reliability and validity mean in a research study
2.2 ... | [
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"ans_text": "valid"
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"hl_context": "But just because sociological studies use scientific methods does not make the results less human . Sociological topics are not reduced to right or wrong facts . In this field , results of studies tend to... | 2 | 2.1 Approaches to Sociological Research
When sociologists apply the sociological perspective and begin to ask questions, no topic is off limits. Every aspect of human behavior is a source of possible investigation. Sociologists question the world that humans have created and live in. They notice patterns of behavi... | ||
introduction_to_sociology | Learning Objectives 13.1 Who Are the Elderly? Aging in Society
Understand the difference between senior age groups (young-old, middle-old, and old-old)
Describe the “graying of the United States” as the population experiences increased life expectancies
Examine aging as a global issue
13.2 The Process o... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "live a few years longer"
},
"bloom": "1",
"hl_context": "It is interesting to note that not all Americans age equally . <hl> Most glaring is the difference between men and women ; as the graph below shows , women have longer life expectancies t... | 13 | 13.1 Who Are the Elderly? Aging in Society
Think of American movies and television shows you have watched recently. Did any of them feature older actors and actresses? What roles did they play? How were these older actors portrayed? Were they cast as main characters in a love story? Grouchy old people?
Many me... | ||
principles_of_accounting,_volume_2:_managerial_accounting | Summary 2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations
Merchandising, manufacturing, and service organizations differ in what they provide to consumers; however, all three types of firms must control costs in order to remain profitable. The type of costs they incur is primarily de... | Chapter Outline 2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations 2.2 Identify and Apply Basic Cost Behavior Patterns 2.3 Estimate a Variable and Fixed Cost Equation and Predict Future Costs Why It Matters
Many 16-year-olds in the United States eagerly anticipate having a car of ... | [
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"answer": {
"ans_choice": 2,
"ans_text": "C"
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"hl_context": "For example , Whichard & Klein , LLP , is a full-service accounting firm with their primary offices in Baltimore , Maryland . With two senior partners and a small staff of accountants and payroll specialists ... | 2 | 2.1 Distinguish between Merchandising, Manufacturing, and Service Organizations
Most businesses can be classified into one or more of these three categories: manufacturing , merchandising , or service . Stated in broad terms, manufacturing firms typically produce a product that is then sold to a merchandising ... | |
business_ethics | Summary 6.1 The Workplace Environment and Working Conditions
A company and its managers need to provide a workplace at which employees want to work, free of safety hazards and all types of harassment. Perks and benefits also make the company an attractive place to work. Yet another factor is managers who make emp... | Chapter Outline 6.1 The Workplace Environment and Working Conditions 6.2 What Constitutes a Fair Wage? 6.3 An Organized Workforce 6.4 Privacy in the Workplace Introduction
The 2020 Gender Diversity Index shows that many Fortune 1000 boards of directors still lack diversity. 1 Women and minorities continu... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
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"bloom": null,
"hl_context": "<hl> OSHA and related regulations give employees several important rights , including the right to make a confidential complaint with OSHA that might result in an inspection of the workplace , to obtain infor... | 6 | 6.1 The Workplace Environment and Working Conditions
Learning Objectives
By the end of this section, you will be able to:
Identify specific ethical duties managers owe employees
Describe the provisions of the Occupational Safety and Health Act
Identify Equal Employment Opportunity Commission protectio... | |
biology | Chapter Outline 24.1 Characteristics of Fungi 24.2 Classifications of Fungi 24.3 Ecology of Fungi 24.4 Fungal Parasites and Pathogens 24.5 Importance of Fungi in Human Life Introduction The word fungus comes from the Latin word for mushrooms. Indeed, the familiar mushroom is a reproductive structure used ... | [
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"answer": {
"ans_choice": 2,
"ans_text": "chitin"
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"bloom": "2",
"hl_context": "The only class in the Phylum Chytridiomycota is the Chytridiomycetes . The chytrids are the simplest and most primitive Eumycota , or true fungi . The evolutionary record shows that the first recognizable... | 24 | 24.1 Characteristics of Fungi Learning Objectives By the end of this section, you will be able to:
List the characteristics of fungi
Describe the composition of the mycelium
Describe the mode of nutrition of fungi
Explain sexual and asexual reproduction in fungi
Although humans have used yeasts and mush... | ||
business_ethics | Summary 8.1 Diversity and Inclusion in the Workforce
A diverse workforce yields many positive outcomes for a company. Access to a deep pool of talent, positive customer experiences, and strong performance are all documented positives. Diversity may also bring some initial challenges, and some employees can be rel... | Chapter Outline 8.1 Diversity and Inclusion in the Workforce 8.2 Accommodating Different Abilities and Faiths 8.3 Sexual Identification and Orientation 8.4 Income Inequalities 8.5 Animal Rights and the Implications for Business Introduction
Effective business managers in the twenty-first century need to b... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
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"bloom": null,
"hl_context": "<hl> Diversity and inclusion are positive steps for business organizations , and despite their sometimes slow pace , the majority are moving in the right direction . <hl> Diversity strengthens the company ’ s... | 8 | 8.1 Diversity and Inclusion in the Workforce
Learning Objectives
By the end of this section, you will be able to:
Explain the benefits of employee diversity in the workplace
Discuss the challenges presented by workplace diversity
Diversity is not simply a box to be checked; rather, it is an approach ... | |
anatomy_and_physiology | Chapter Objectives After studying this chapter, you will be able to:
Distinguish between anatomy and physiology, and identify several branches of each
Describe the structure of the body, from simplest to most complex, in terms of the six levels of organization
Identify the functional characteristics of human ... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "regional anatomy"
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"hl_context": "<hl> is the study of the interrelationships of all of the structures in a specific body region , such as the abdomen . <hl> <hl> Studying regional anatomy helps us appreciate the interrelations... | 1 | 1.1 Overview of Anatomy and Physiology Learning Objectives By the end of this section, you will be able to:
Compare and contrast anatomy and physiology, including their specializations and methods of study
Discuss the fundamental relationship between anatomy and physiology
Human
anatomy
is t... | ||
anatomy_and_physiology | Chapter Objectives
After studying this chapter, you will be able to:
Describe the major sections of the neurological exam
Outline the benefits of rapidly assessing neurological function
Relate anatomical structures of the nervous system to specific functions
Diagram the connections of the nervous system... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "coordination exam"
},
"bloom": "1",
"hl_context": "The five major sections of the neurological exam are related to the major regions of the CNS ( Figure 16.2 ) . The mental status exam assesses functions related to the cerebrum . The cranial ne... | 16 | 16.1 Overview of the Neurological Exam Learning Objectives By the end of this section, you will be able to:
List the major sections of the neurological exam
Explain the connection between location and function in the nervous system
Explain the benefit of a rapid assessment for neurological function in a cl... | ||
american_government | Summary 7.1 Voter Registration
Voter registration varies from state to state, depending on local culture and concerns. In an attempt to stop the disenfranchisement of black voters, Congress passed the Voting Rights Act (1965), which prohibited states from denying voting rights based on race, and the Supreme Court ... | Chapter Outline 7.1 Voter Registration 7.2 Voter Turnout 7.3 Elections 7.4 Campaigns and Voting 7.5 Direct Democracy Introduction
The first Republican candidate to throw a hat into the ring for 2016, Ted Cruz had been preparing for his presidential run since 2013 when he went hunting in Iowa and vacation... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
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"bloom": null,
"hl_context": "Some attempts have been made to streamline voter registration . <hl> The National Voter Registration Act ( 1993 ) , often referred to as Motor Voter , was enacted to expedite the registration process and make... | 7 | 7.1 Voter Registration
Learning Objectives
By the end of this section, you will be able to:
Identify ways the U.S. government has promoted voter rights and registration
Summarize similarities and differences in states’ voter registration methods
Analyze ways states increase voter registration and decre... | |
psychology | Summary 4.1 What Is Consciousness?
States of consciousness vary over the course of the day and throughout our lives. Important factors in these changes are the biological rhythms, and, more specifically, the circadian rhythms generated by the suprachiasmatic nucleus (SCN). Typically, our biological clocks are ali... | Chapter Outline 4.1 What Is Consciousness? 4.2 Sleep and Why We Sleep 4.3 Stages of Sleep 4.4 Sleep Problems and Disorders 4.5 Substance Use and Abuse 4.6 Other States of Consciousness Introduction
Our lives involve regular, dramatic changes in the degree to which we are aware of our surroundings and ou... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "hypothalamus"
},
"bloom": null,
"hl_context": "Sleep-wake cycles seem to be controlled by multiple brain areas acting in conjunction with one another . Some of these areas include the thalamus , the hypothalamus , and the pons . <hl> As already... | 4 | 4.1 What Is Consciousness? Learning Objectives By the end of this section, you will be able to:
Understand what is meant by consciousness
Explain how circadian rhythms are involved in regulating the sleep-wake cycle, and how circadian cycles can be disrupted
Discuss the concept of sleep debt
Consciousness... | |
american_government | Summary 10.1 Interest Groups Defined
Some interest groups represent a broad set of interests, while others focus on only a single issue. Some interests are organizations, like businesses, corporations, or governments, which register to lobby, typically to obtain some benefit from the legislature. Other interest gr... | Chapter Outline 10.1 Interest Groups Defined 10.2 Collective Action and Interest Group Formation 10.3 Interest Groups as Political Participation 10.4 Pathways of Interest Group Influence 10.5 Free Speech and the Regulation of Interest Groups Introduction
The 2010 Patient Protection and Affordable Care Act... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "Interest groups may also form to represent companies , corporate organizations , and governments . These groups do not have individual members but rather are offshoots of corporate or governmental entities wi... | 10 | 10.1 Interest Groups Defined
Learning Objectives
By the end of this section, you will be able to:
Explain how interest groups differ from political parties
Evaluate the different types of interests and what they do
Compare public and private interest groups
While the term interest group is not men... | |
microbiology | Summary 9.1 How Microbes Grow
Most bacterial cells divide by binary fission . Generation time in bacterial growth is defined as the doubling time of the population.
Cells in a closed system follow a pattern of growth with four phases: lag , logarithmic (exponential) , stationary , and death .
Cells... | Chapter Outline 9.1 How Microbes Grow 9.2 Oxygen Requirements for Microbial Growth 9.3 The Effects of pH on Microbial Growth 9.4 Temperature and Microbial Growth 9.5 Other Environmental Conditions that Affect Growth 9.6 Media Used for Bacterial Growth Introduction We are all familiar with the slimy layer o... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "Measuring dry weight of a culture sample is another indirect method of evaluating culture density without directly measuring cell counts . The cell suspension used for weighing must be concentrated by filtrat... | 9 | 9.1 How Microbes Grow
Learning Objectives
Define the generation time for growth based on binary fission
Identify and describe the activities of microorganisms undergoing typical phases of binary fission (simple cell division) in a growth curve
Explain several laboratory methods used to determine viable a... | |
principles_of_accounting,_volume_2:_managerial_accounting | Summary 10.1 Identify Relevant Information for Decision-Making
Decision-making involves choosing between alternatives.
A critical step in the decision-making process is identification of all the relevant information for each alternative. Relevant information is any information that would have an impact on the ... | Chapter Outline 10.1 Identify Relevant Information for Decision-Making 10.2 Evaluate and Determine Whether to Accept or Reject a Special Order 10.3 Evaluate and Determine Whether to Make or Buy a Component 10.4 Evaluate and Determine Whether to Keep or Discontinue a Segment or Product 10.5 Evaluate and Deter... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "<hl> When choosing between two alternatives , usually only one of the two choices can be selected . <hl> <hl> When this is the case , you may be faced with opportunity costs , which are the costs associated w... | 10 | 10.1 Identify Relevant Information for Decision-Making
Almost everything we do in life results from choosing between alternatives, and the choices we make result in different consequences. For example, when choosing whether or not to eat breakfast before going to class, you face two alternatives and two sets of c... | |
business_law_i_essentials | Chapter Outline 2.1 Negotiation 2.2 Mediation 2.3 Arbitration Introduction
Learning Outcome
Explain the theory, practice, and law of disputes and resolution. | [
{
"answer": {
"ans_choice": 0,
"ans_text": "a"
},
"bloom": null,
"hl_context": "Negotiation , mediation , and arbitration are alternatives form of dispute resolution that attempt to help disagreeing parties avoid the time and expense of court litigation . <hl> While negotiation is involv... | 2 | 2.1 Negotiation
We frequently engage in negotiations as we go about our daily activities, often without being consciously aware that we are doing so. Negotiation can be simple, e.g., two friends deciding on a place to eat dinner, or complex, e.g., governments of several nations trying to establish import and expo... | ||
biology | Chapter Outline 37.1 Types of Hormones 37.2 How Hormones Work 37.3 Regulation of Body Processes 37.4 Regulation of Hormone Production 37.5 Endocrine Glands Introduction An animal’s endocrine system controls body processes through the production, secretion, and regulation of hormones, which serve as chemical ... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "peptide hormone"
},
"bloom": null,
"hl_context": "<hl> The structure of peptide hormones is that of a polypeptide chain ( chain of amino acids ) . <hl> The peptide hormones include molecules that are short polypeptide chains , such as antidiure... | 37 | 37.1 Types of Hormones Learning Objectives By the end of this section, you will be able to:
List the different types of hormones
Explain their role in maintaining homeostasis
Maintaining homeostasis within the body requires the coordination of many different systems and organs. Communication between neighbori... | ||
principles_of_accounting,_volume_1:_financial_accounting | Summary 5.1 Describe and Prepare Closing Entries for a Business
Closing entries: Closing entries prepare a company for the next period and zero out balance in temporary accounts.
Purpose of closing entries: Closing entries are necessary because they help a company review income accumulation during a period, an... | Chapter Outline 5.1 Describe and Prepare Closing Entries for a Business 5.2 Prepare a Post-Closing Trial Balance 5.3 Apply the Results from the Adjusted Trial Balance to Compute Current Ratio and Working Capital Balance, and Explain How These Measures Represent Liquidity 5.4 Appendix: Complete a Comprehensive ... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> Temporary ( nominal ) accounts are accounts that are closed at the end of each accounting period , and include income statement , dividends , and income summary accounts . <hl> The new account , Income S... | 5 | 5.1 Describe and Prepare Closing Entries for a Business
In this chapter, we complete the final steps (steps 8 and 9) of the accounting cycle, the closing process. You will notice that we do not cover step 10, reversing entries. This is an optional step in the accounting cycle that you will learn about in future c... | |
biology | Chapter Outline 38.1 Types of Skeletal Systems 38.2 Bone 38.3 Joints and Skeletal Movement 38.4 Muscle Contraction and Locomotion Introduction The muscular and skeletal systems provide support to the body and allow for a wide range of movement. The bones of the skeletal system protect the body’s internal organ... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "radius and ulna"
},
"bloom": null,
"hl_context": "Some movements that cannot be classified as gliding , angular , or rotational are called special movements . Inversion involves the soles of the feet moving inward , toward the midline of the bo... | 38 | 38.1 Types of Skeletal Systems Learning Objectives By the end of this section, you will be able to:
Discuss the different types of skeletal systems
Explain the role of the human skeletal system
Compare and contrast different skeletal systems
A skeletal system is necessary to support the body, protect inter... | ||
american_government | Summary 9.1 What Are Parties and How Did They Form?
Political parties are vital to the operation of any democracy. Early U.S. political parties were formed by national elites who disagreed over how to divide power between the national and state governments. The system we have today, divided between Republicans and... | Chapter Outline 9.1 What Are Parties and How Did They Form? 9.2 The Two-Party System 9.3 The Shape of Modern Political Parties 9.4 Divided Government and Partisan Polarization Introduction
In 2012, Barack Obama accepted his second nomination to lead the Democratic Party into the presidential election ( Figur... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "D"
},
"bloom": null,
"hl_context": "Soon after the United States emerged from the Revolutionary War , however , a rift began to emerge between two groups that had very different views about the future direction of U . S . politics . Thus , from... | 9 | 9.1 What Are Parties and How Did They Form?
Learning Objectives
By the end of this section, you will be able to:
Describe political parties and what they do
Differentiate political parties from interest groups
Explain how U.S. political parties formed
At some point, most of us have found ourselves p... | |
business_law_i_essentials | Chapter Outline 4.1 Commerce Clause 4.2 Constitutional Protections Introduction
Learning Outcome
Explain the impact of the U.S. Constitution on business. | [
{
"answer": {
"ans_choice": 3,
"ans_text": "d"
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"bloom": null,
"hl_context": "<hl> The main source of authority for the federal regulation of interstate and international commerce is the commerce clause . <hl> This clause is established in Article I , Section 8 , of the Constitution . ... | 4 | 4.1 Commerce Clause
The Constitution and the Law
Federal and state constitutions are a major source of business law. The United States Constitution is the supreme law of the United States. In addition to the individual constitutions established in each state, the U.S. Constitution sets out the fundamental r... | ||
microbiology | Summary 16.1 The Language of Epidemiologists
Epidemiology is the science underlying public health.
Morbidity means being in a state of illness, whereas mortality refers to death; both morbidity rates and mortality rates are of interest to epidemiologists.
Incidence is the number of new cases (morbi... | Chapter Outline 16.1 The Language of Epidemiologists 16.2 Tracking Infectious Diseases 16.3 Modes of Disease Transmission 16.4 Global Public Health Introduction In the United States and other developed nations, public health is a key function of government. A healthy citizenry is more productive, content, an... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "D"
},
"bloom": null,
"hl_context": "<hl> Biological transmission occurs when the pathogen reproduces within a biological vector that transmits the pathogen from one host to another ( Figure 16.12 ) . <hl> <hl> Arthropods are the main vectors re... | 16 | 16.1 The Language of Epidemiologists
Learning Objectives
Explain the difference between prevalence and incidence of disease
Distinguish the characteristics of sporadic, endemic, epidemic, and pandemic diseases
Explain the use of Koch’s postulates and their modifications to determine the etiology of disea... | |
microbiology | Summary 21.1 Anatomy and Normal Microbiota of the Skin and Eyes
Human skin consists of two main layers, the epidermis and dermis , which are situated on top of the hypodermis , a layer of connective tissue.
The skin is an effective physical barrier against microbial invasion.
The skin’s relatively dry e... | Chapter Outline 21.1 Anatomy and Normal Microbiota of the Skin and Eyes 21.2 Bacterial Infections of the Skin and Eyes 21.3 Viral Infections of the Skin and Eyes 21.4 Mycoses of the Skin 21.5 Protozoan and Helminthic Infections of the Skin and Eyes Introduction The human body is covered in skin , and like m... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Beneath the epidermis lies a thicker skin layer called the dermis . The dermis contains connective tissue and embedded structures such as blood vessels , nerves , and muscles . Structures called hair follicle... | 21 | 21.1 Anatomy and Normal Microbiota of the Skin and Eyes
Learning Objectives
Describe the major anatomical features of the skin and eyes
Compare and contrast the microbiomes of various body sites, such as the hands, back, feet, and eyes
Explain how microorganisms overcome defenses of skin and eyes in orde... | |
psychology | Summary 10.1 Motivation
Motivation to engage in a given behavior can come from internal and/or external factors. Multiple theories have been put forward regarding motivation. More biologically oriented theories deal with the ways that instincts and the need to maintain bodily homeostasis motivate behavior. Bandur... | Chapter Outline 10.1 Motivation 10.2 Hunger and Eating 10.3 Sexual Behavior 10.4 Emotion Introduction
What makes us behave as we do? What drives us to eat? What drives us toward sex? Is there a biological basis to explain the feelings we experience? How universal are emotions?
In this chapter, we will ex... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "affiliation"
},
"bloom": null,
"hl_context": "A number of theorists have focused their research on understanding social motives ( McAdams & Constantian , 1983 ; McClelland & Liberman , 1949 ; Murray et al . , 1938 ) . Among the motives they des... | 10 | 10.1 Motivation Learning Objectives By the end of this section, you will be able to:
Define intrinsic and extrinsic motivation
Understand that instincts, drive reduction, self-efficacy, and social motives have all been proposed as theories of motivation
Explain the basic concepts associated with Maslow’s hie... | |
business_ethics | Summary 1.1 Being a Professional of Integrity
Ethics sets the standards that govern our personal and professional behavior. To conduct business ethically, we must choose to be a professional of integrity. The first steps are to ask ourselves how we define success and to understand that integrity calls on us to ac... | Chapter Outline 1.1 Being a Professional of Integrity 1.2 Ethics and Profitability 1.3 Multiple versus Single Ethical Standards Introduction
Ethics consists of the standards of behavior to which we hold ourselves in our personal and professional lives. It establishes the levels of honesty, empathy, and trustw... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> The first normative approach is to examine the ends , or consequences , a decision produces in order to evaluate whether those ends are ethical . <hl> <hl> Variations on this approach include utilitarian... | 1 | 1.1 Being a Professional of Integrity
Learning Objectives
By the end of this section, you will be able to:
Describe the role of ethics in a business environment
Explain what it means to be a professional of integrity
Distinguish between ethical and legal responsibilities
Describe three approaches f... | |
u.s._history | Summary 30.1 Identity Politics in a Fractured Society
In the late 1960s and 1970s, Native Americans, gays and lesbians, and women organized to change discriminatory laws and pursue government support for their interests, a strategy known as identity politics. Others, disenchanted with the status quo, distanced th... | Chapter Outline 30.1 Identity Politics in a Fractured Society 30.2 Coming Apart, Coming Together 30.3 Vietnam: The Downward Spiral 30.4 Watergate: Nixon’s Domestic Nightmare 30.5 Jimmy Carter in the Aftermath of the Storm Introduction
From May 4 to November 4, 1974, a universal exposition was held in the ... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "As the young , primarily White men and women who became hippies strove to create new identities for themselves , they borrowed liberally from other cultures , including that of Native Americans . At the same ... | 30 | 30.1 Identity Politics in a Fractured Society Learning Objectives By the end of this section, you will be able to:
Describe the counterculture of the 1960s
Explain the origins of the American Indian Movement and its major activities
Assess the significance of the gay rights and women’s liberation movements ... | |
principles_of_accounting,_volume_1:_financial_accounting | Summary 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions
Service companies sell intangible services and do not have inventory. Their operating cycle begins with cash-on-hand, providing service to customers, and collecting customer payments.
Merchandising companies resell goods ... | Chapter Outline 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions 6.2 Compare and Contrast Perpetual versus Periodic Inventory Systems 6.3 Analyze and Record Transactions for Merchandise Purchases Using the Perpetual Inventory System 6.4 Analyze and Record Transactions for the S... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> The sales discounts account is a contra revenue account that is deducted from gross sales at the end of a period in the calculation of net sales . <hl> Sales Discounts has a normal debit balance , which ... | 6 | 6.1 Compare and Contrast Merchandising versus Service Activities and Transactions
Every week, you run errands for your household. These errands may include buying products and services from local retailers, such as gas, groceries, and clothing. As a consumer, you are focused solely on purchasing your items and ge... | |
microbiology | Summary 26.1 Anatomy of the Nervous System
The nervous system consists of two subsystems: the central nervous system and peripheral nervous system .
The skull and three meninges (the dura mater , arachnoid mater , and pia mater ) protect the brain.
Tissues of the PNS and CNS are formed of cells call... | Chapter Outline 26.1 Anatomy of the Nervous System 26.2 Bacterial Diseases of the Nervous System 26.3 Acellular Diseases of the Nervous System 26.4 Fungal and Parasitic Diseases of the Nervous System Introduction Few diseases inspire the kind of fear that rabies does. The name is derived from the Latin word fo... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "The brain is the most complex and sensitive organ in the body . It is responsible for all functions of the body , including serving as the coordinating center for all sensations , mobility , emotions , and in... | 26 | 26.1 Anatomy of the Nervous System
Learning Objectives
Describe the major anatomical features of the nervous system
Explain why there is no normal microbiota of the nervous system
Explain how microorganisms overcome defenses of the nervous system to cause infection
Identify and describe general sympto... | |
anatomy_and_physiology | Chapter Objectives
After studying this chapter, you will be able to:
Identify the contributions of the endocrine system to homeostasis
Discuss the chemical composition of hormones and the mechanisms of hormone action
Summarize the site of production, regulation, and effects of the hormones of the pituitary... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "secrete chemical messengers that travel in the bloodstream"
},
"bloom": "1",
"hl_context": "<hl> An endocrine gland may also secrete a hormone in response to the presence of another hormone produced by a different endocrine gland . <hl> <hl> Su... | 17 | 17.1 An Overview of the Endocrine System Learning Objectives By the end of this section, you will be able to:
Distinguish the types of intercellular communication, their importance, mechanisms, and effects
Identify the major organs and tissues of the endocrine system and their location in the body
Communic... | ||
u.s._history | Summary 6.1 Britain’s Law-and-Order Strategy and Its Consequences
Until Parliament passed the Coercive Acts in 1774, most colonists still thought of themselves as proud subjects of the strong British Empire. However, the Coercive (or Intolerable) Acts, which Parliament enacted to punish Massachusetts for failing ... | Chapter Outline 6.1 Britain’s Law-and-Order Strategy and Its Consequences 6.2 The Early Years of the Revolution 6.3 War in the South 6.4 Identity during the American Revolution Introduction
By the 1770s, Great Britain ruled a vast empire, with its American colonies producing useful raw materials and profita... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Both the British and the rebels in New England began to prepare for conflict by turning their attention to supplies of weapons and gunpowder . <hl> General Gage stationed thirty-five hundred troops in Boston ... | 6 | 6.1 Britain’s Law-and-Order Strategy and Its Consequences Learning Objectives By the end of this section, you will be able to:
Explain how Great Britain’s response to the destruction of a British shipment of tea in Boston Harbor in 1773 set the stage for the Revolution
Describe the beginnings of the American R... | |
biology | Chapter Outline 25.1 Early Plant Life 25.2 Green Algae: Precursors of Land Plants 25.3 Bryophytes 25.4 Seedless Vascular Plants Introduction An incredible variety of seedless plants populates the terrestrial landscape. Mosses may grow on a tree trunk, and horsetails may display their jointed stems and spindly ... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "green algae"
},
"bloom": null,
"hl_context": "Until recently , all photosynthetic eukaryotes were considered members of the kingdom Plantae . The brown , red , and gold algae , however , have been reassigned to the Protista kingdom . This is be... | 25 | 25.1 Early Plant Life Learning Objectives By the end of this section, you will be able to:
Discuss the challenges to plant life on land
Describe the adaptations that allowed plants to colonize the land
Describe the timeline of plant evolution and the impact of land plants on other living things
The kingdom... | ||
principles_of_accounting,_volume_1:_financial_accounting | Summary 10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions
The total cost of goods available for sale is a combination of the beginning inventory plus new inventory purchases. These costs relating to goods available for sale are included in the ending inventory, re... | Chapter Outline 10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions 10.2 Calculate the Cost of Goods Sold and Ending Inventory Using the Periodic Method 10.3 Calculate the Cost of Goods Sold and Ending Inventory Using the Perpetual Method 10.4 Explain and Demonst... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> The specific identification method refers to tracking the actual cost of the item being sold and is generally used only on expensive items that are highly customized ( such as tracking detailed costs for... | 10 | 10.1 Describe and Demonstrate the Basic Inventory Valuation Methods and Their Cost Flow Assumptions
Accounting for inventory is a critical function of management. Inventory accounting is significantly complicated by the fact that it is an ongoing process of constant change, in part because (1) most companies offe... | |
american_government | Summary 3.1 The Division of Powers
Federalism is a system of government that creates two relatively autonomous levels of government, each possessing authority granted to them by the national constitution. Federal systems like the one in the United States are different from unitary systems, which concentrate author... | Chapter Outline 3.1 The Division of Powers 3.2 The Evolution of American Federalism 3.3 Intergovernmental Relationships 3.4 Competitive Federalism Today 3.5 Advantages and Disadvantages of Federalism Introduction
Federalism figures prominently in the U.S. political system. Specifically, the federal design ... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "<hl> The Constitution contains several provisions that direct the functioning of U . S . federalism . <hl> Some delineate the scope of national and state power , while others restrict it . <hl> The remaining ... | 3 | 3.1 The Division of Powers
Learning Objectives
By the end of this section, you will be able to:
Explain the concept of federalism
Discuss the constitutional logic of federalism
Identify the powers and responsibilities of federal, state, and local governments
Modern democracies divide governmental po... | |
introduction_to_sociology | Learning Objectives 21.1 Collective Behavior
Describe different forms of collective behavior
Differentiate between types of crowds
Discuss emergent norm, value-added, and assembling perspective analyses of collective behavior
21.2 Social Movements
Demonstrate awareness of social movements on a state,... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "National Football League"
},
"bloom": "3",
"hl_context": "McCarthy and Zald ( 1977 ) conceptualize resource mobilization theory as a way to explain movement success in terms of its ability to acquire resources and mobilize individuals . <hl> Fo... | 21 | 21.1 Collective Behavior
Sociology in the Real World Flash Mobs People sitting in a café in a touristy corner of Rome might expect the usual sights and sounds of a busy city. They might be more surprised when, as they sip their espressos, hundreds of young people start streaming into the picturesque square clutchi... | ||
biology | Chapter Outline 34.1 Digestive Systems 34.2 Nutrition and Energy Production 34.3 Digestive System Processes 34.4 Digestive System Regulation Introduction All living organisms need nutrients to survive. While plants can obtain the molecules required for cellular function through the process of photosynthesis, m... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "horse"
},
"bloom": null,
"hl_context": "<hl> Some animals , such as camels and alpacas , are pseudo-ruminants . <hl> <hl> They eat a lot of plant material and roughage . <hl> Digesting plant material is not easy because plant cell walls contain... | 34 | 34.1 Digestive Systems Learning Objectives By the end of this section, you will be able to:
Explain the processes of digestion and absorption
Compare and contrast different types of digestive systems
Explain the specialized functions of the organs involved in processing food in the body
Describe the ways i... | ||
anatomy_and_physiology | Chapter Objectives After studying this chapter, you will be able to:
Describe the functions of the skeletal system and define its two major subdivisions
Identify the bones and bony structures of the skull, the cranial suture lines, the cranial fossae, and the openings in the skull
Discuss the vertebral colum... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "vertebral column"
},
"bloom": "1",
"hl_context": "The skeleton is subdivided into two major divisions — the axial and appendicular . The axial skeleton forms the vertical , central axis of the body and includes all bones of the head , neck , ch... | 7 | 7.1 Divisions of the Skeletal System Learning Objectives By the end of this section, you will be able to:
Discuss the functions of the skeletal system
Distinguish between the axial skeleton and appendicular skeleton
Define the axial skeleton and its components
Define the appendicular skeleton and its co... | ||
introduction_to_sociology | Learning Objectives 1.1 What Is Sociology?
Explain concepts central to sociology
Understand how different sociological perspectives have developed
1.2 The History of Sociology
Explain why sociology emerged when it did
Describe how sociology became a separate academic discipline
1.3 Theoretical P... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "The study of society and social interaction"
},
"bloom": "1",
"hl_context": "Sociologists study social events , interactions , and patterns . They then develop theories to explain why these occur and what can result from them . <hl> In sociolog... | 1 | 1.1 What Is Sociology?
A dictionary defines sociology as the systematic study of society and social interaction. The word “sociology” is derived from the Latin word socius (companion) and the Greek word logos (study of), meaning “the study of companionship.” While this is a starting point for the discipline,... | ||
principles_of_accounting,_volume_2:_managerial_accounting | Summary 13.1 Describe Sustainability and the Way It Creates Business Value
Users of financial reports want to know whether businesses are making appropriate decisions not only to increase shareholder wealth, but also to sustain the business, and the world around it, into the future. This management goal is called... | Chapter Outline 13.1 Describe Sustainability and the Way It Creates Business Value 13.2 Identify User Needs for Information 13.3 Discuss Examples of Major Sustainability Initiatives 13.4 Future Issues in Sustainability Why It Matters
Gina studies supply chain management at a local university. Last summer, s... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "<hl> In December 2015 , 196 nations adopted the Paris Climate Agreement , a historic plan to work together to limit the increase of global temperatures to 1.5 ° C . <hl> The Agreement aims to help delay or av... | 13 | 13.1 Describe Sustainability and the Way It Creates Business Value
A primary goal of any business is to maximize shareholder or owner wealth and thus continue operating into the future. However, in making decisions to be profitable and to remain in business into the future, companies must think beyond their own o... | |
u.s._history | Summary 32.1 The War on Terror
George W. Bush’s first term in office began with al-Qaeda’s deadly attacks on the World Trade Center and the Pentagon on September 11, 2001. Shortly thereafter, the United States found itself at war with Afghanistan, which was accused of harboring the 9/11 mastermind, Osama bin Lade... | Chapter Outline 32.1 The War on Terror 32.2 The Domestic Mission 32.3 New Century, Old Disputes 32.4 Hope and Change Introduction
On the morning of September 11, 2001, hopes that the new century would leave behind the conflicts of the previous one were dashed when two hijacked airliners crashed into the twi... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "the NSA"
},
"bloom": null,
"hl_context": "While the CIA operates overseas , the Federal Bureau of Investigation ( FBI ) is the chief federal law enforcement agency within U . S . national borders . Its activities are limited by , among other th... | 32 | 32.1 The War on Terror Learning Objectives By the end of this section, you will be able to:
Discuss how the United States responded to the terrorist attacks of September 11, 2001
Explain why the United States went to war against Afghanistan and Iraq
Describe the treatment of suspected terrorists by U.S. law... | |
u.s._history | Summary 13.1 An Awakening of Religion and Individualism
Evangelical Protestantism pervaded American culture in the antebellum era and fueled a belief in the possibility of changing society for the better. Leaders of the Second Great Awakening like Charles G. Finney urged listeners to take charge of their own salv... | Chapter Outline 13.1 An Awakening of Religion and Individualism 13.2 Antebellum Communal Experiments 13.3 Reforms to Human Health 13.4 Addressing Slavery 13.5 Women’s Rights Introduction
This masthead for the abolitionist newspaper The Liberator shows two Americas ( Figure 13.1 ). On the left is the sou... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> The Second Great Awakening also brought significant changes to American culture . <hl> <hl> Church membership doubled in the years between 1800 and 1835 . <hl> <hl> Several new groups formed to promote a... | 13 | 13.1 An Awakening of Religion and Individualism Learning Objectives By the end of this section, you will be able to:
Explain the connection between evangelical Protestantism and the Second Great Awakening
Describe the message of the transcendentalists
Protestantism shaped the views of the vast majority of A... | |
biology | Chapter Outline 4.1 Studying Cells 4.2 Prokaryotic Cells 4.3 Eukaryotic Cells 4.4 The Endomembrane System and Proteins 4.5 The Cytoskeleton 4.6 Connections between Cells and Cellular Activities Introduction Close your eyes and picture a brick wall. What is the basic building block of that wall? A single br... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "special stains"
},
"bloom": null,
"hl_context": "To give you a sense of cell size , a typical human red blood cell is about eight millionths of a meter or eight micrometers ( abbreviated as eight μm ) in diameter ; the head of a pin of is about... | 4 | 4.1 Studying Cells Learning Objectives By the end of this section, you will be able to:
Describe the role of cells in organisms
Compare and contrast light microscopy and electron microscopy
Summarize cell theory
A cell is the smallest unit of a living thing. A living thing, whether made of one cell (like b... | ||
u.s._history | Summary 29.1 The Kennedy Promise
The arrival of the Kennedys in the White House seemed to signal a new age of youth, optimism, and confidence. Kennedy spoke of a “new frontier” and promoted the expansion of programs to aid the poor, protect African Americans’ right to vote, and improve African Americans’ employme... | Chapter Outline 29.1 The Kennedy Promise 29.2 Lyndon Johnson and the Great Society 29.3 The Civil Rights Movement Marches On 29.4 Challenging the Status Quo Introduction
The 1960s was a decade of hope, change, and war that witnessed an important shift in American culture. Citizens from all walks of life sou... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "On October 22 , Kennedy demanded that Soviet premier Nikita Khrushchev remove the missiles . <hl> He also ordered a naval quarantine placed around Cuba to prevent Soviet ships from approaching . <hl> Despite ... | 29 | 29.1 The Kennedy Promise Learning Objectives By the end of this section, you will be able to:
Assess Kennedy’s Cold War strategy
Describe Kennedy’s contribution to the civil rights movement
In the 1950s, President Dwight D. Eisenhower presided over a United States that prized conformity over change. Althoug... | |
biology | Chapter Outline 11.1 The Process of Meiosis 11.2 Sexual Reproduction Introduction The ability to reproduce in kind is a basic characteristic of all living things. In kind means that the offspring of any organism closely resemble their parent or parents. Hippopotamuses give birth to hippopotamus calves, Joshua ... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "four haploid"
},
"bloom": null,
"hl_context": "In some species , cells enter a brief interphase , or interkinesis , before entering meiosis II . Interkinesis lacks an S phase , so chromosomes are not duplicated . The two cells produced in meios... | 11 | 11.1 The Process of Meiosis Learning Objectives By the end of this section, you will be able to:
Describe the behavior of chromosomes during meiosis
Describe cellular events during meiosis
Explain the differences between meiosis and mitosis
Explain the mechanisms within meiosis that generate genetic variat... | ||
microbiology | Summary 13.1 Controlling Microbial Growth
Inanimate items that may harbor microbes and aid in their transmission are called fomites . The level of cleanliness required for a fomite depends both on the item’s use and the infectious agent with which the item may be contaminated.
The CDC and the NIH have establi... | Chapter Outline 13.1 Controlling Microbial Growth 13.2 Using Physical Methods to Control Microorganisms 13.3 Using Chemicals to Control Microorganisms 13.4 Testing the Effectiveness of Antiseptics and Disinfectants Introduction How clean is clean? People wash their cars and vacuum the carpets, but most would n... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "The type of protocol required to achieve the desired level of cleanliness depends on the particular item to be cleaned . For example , those used clinically are categorized as critical , semicritical , and no... | 13 | 13.1 Controlling Microbial Growth
Learning Objectives
Compare disinfectants, antiseptics, and sterilants
Describe the principles of controlling the presence of microorganisms through sterilization and disinfection
Differentiate between microorganisms of various biological safety levels and explain method... | |
principles_of_accounting,_volume_1:_financial_accounting | Summary 11.1 Distinguish between Tangible and Intangible Assets
Tangible assets are assets that have physical substance.
Long-term tangible assets are assets used in the normal course of operation of businesses that last for more than one year and are not intended to be resold.
Examples of long-term tangibl... | Chapter Outline 11.1 Distinguish between Tangible and Intangible Assets 11.2 Analyze and Classify Capitalized Costs versus Expenses 11.3 Explain and Apply Depreciation Methods to Allocate Capitalized Costs 11.4 Describe Accounting for Intangible Assets and Record Related Transactions 11.5 Describe Some Speci... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Businesses typically need many different types of these assets to meet their objectives . These assets differ from the company ’ s products . For example , the computers that Apple Inc . intends to sell are c... | 11 | 11.1 Distinguish between Tangible and Intangible Assets
Assets are items a business owns. 1 For accounting purposes, assets are categorized as current versus long term, and tangible versus intangible. Assets that are expected to be used by the business for more than one year are considered long-term assets . Th... | |
anatomy_and_physiology | Chapter Objectives After studying this chapter, you will be able to:
Describe the fundamental composition of matter
Identify the three subatomic particles
Identify the four most abundant elements in the body
Explain the relationship between an atom’s number of electrons and its relative stability
Disti... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "oxygen, carbon, hydrogen, and nitrogen"
},
"bloom": "1",
"hl_context": "All matter in the natural world is composed of one or more of the 92 fundamental substances called elements . An element is a pure substance that is distinguished from all ... | 2 | 2.1 Elements and Atoms: The Building Blocks of Matter Learning Objectives By the end of this section, you will be able to:
Discuss the relationships between matter, mass, elements, compounds, atoms, and subatomic particles
Distinguish between atomic number and mass number
Identify the key distinction betwe... | ||
biology | Chapter Outline 20.1 Organizing Life on Earth 20.2 Determining Evolutionary Relationships 20.3 Perspectives on the Phylogenetic Tree Introduction This bee and Echinacea flower ( Figure 20.1 ) could not look more different, yet they are related, as are all living organisms on Earth. By following pathways of sim... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "evolutionary history"
},
"bloom": null,
"hl_context": "<hl> In scientific terms , the evolutionary history and relationship of an organism or group of organisms is called its phylogeny . <hl> A phylogeny describes the relationships of an organi... | 20 | 20.1 Organizing Life on Earth Learning Objectives By the end of this section, you will be able to:
Discuss the need for a comprehensive classification system
List the different levels of the taxonomic classification system
Describe how systematics and taxonomy relate to phylogeny
Discuss the components and... | ||
microbiology | Summary 7.1 Organic Molecules
The most abundant elements in cells are hydrogen, carbon, oxygen, nitrogen, phosphorus, and sulfur.
Life is carbon based. Each carbon atom can bind to another one producing a carbon skeleton that can be straight, branched, or ring shaped.
The same numbers and types of atoms m... | Chapter Outline 7.1 Organic Molecules 7.2 Carbohydrates 7.3 Lipids 7.4 Proteins 7.5 Using Biochemistry to Identify Microorganisms Introduction The earth is estimated to be 4.6 billion years old, but for the first 2 billion years, the atmosphere lacked oxygen, without which the earth could not support life as... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "The most abundant element in cells is hydrogen ( H ) , followed by carbon ( C ) , oxygen ( O ) , nitrogen ( N ) , phosphorous ( P ) , and sulfur ( S ) . We call these elements macronutrient s , and they accou... | 7 | 7.1 Organic Molecules
Learning Objectives
Identify common elements and structures found in organic molecules
Explain the concept of isomerism
Identify examples of functional groups
Describe the role of functional groups in synthesizing polymers
Clinical Focus Part 1 Penny is a 16-year-old student w... | |
principles_of_accounting,_volume_2:_managerial_accounting | Summary 8.1 Explain How and Why a Standard Cost Is Developed
Standards are budgeted unit amounts for price paid and amount used.
Variances are the difference between actual and standard amounts.
A favorable variance is when the actual price or quantity is less than the standard amount.
An unfavorable var... | Chapter Outline 8.1 Explain How and Why a Standard Cost Is Developed 8.2 Compute and Evaluate Materials Variances 8.3 Compute and Evaluate Labor Variances 8.4 Compute and Evaluate Overhead Variances 8.5 Describe How Companies Use Variance Analysis Why It Matters
Sam saw how much coffee his fellow students... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> Standard costing provides many benefits and challenges , and a thorough analysis of each variance and the possible unfavorable or favorable outcomes is required to set future expectations and adjust curr... | 8 | 8.1 Explain How and Why a Standard Cost Is Developed
A syllabus is one way an instructor can communicate expectations to students. Students can use the syllabus to plan their studying to maximize their grade and to coordinate the amount and timing of studying for each course. Knowing what is expected, and when it... | |
introduction_to_sociology | Learning Objectives 10.1 Global Stratification and Classification
Describe global stratification
Understand how different classification systems have developed
Use terminology from Wallerstein’s world systems approach
Explain the World Bank’s classification of economies
10.2 Global Wealth and Poverty... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "want to interview women working in factories to understand how they manage the expectations of their supervisors, make ends meet, and support their households on a day-to-day basis"
},
"bloom": "3",
"hl_context": "<hl> The symbolic interaction ... | 10 | 10.1 Global Stratification and Classification
Just as America’s wealth is increasingly concentrated among its richest citizens while the middle class slowly disappears, global inequality involves the concentration of resources in certain nations, significantly affecting the opportunities of individuals in poorer... | ||
biology | Chapter Outline 45.1 Population Demography 45.2 Life Histories and Natural Selection 45.3 Environmental Limits to Population Growth 45.4 Population Dynamics and Regulation 45.5 Human Population Growth 45.6 Community Ecology 45.7 Behavioral Biology: Proximate and Ultimate Causes of Behavior Introduction I... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "quadrat"
},
"bloom": null,
"hl_context": "The most accurate way to determine population size is to simply count all of the individuals within the habitat . However , this method is often not logistically or economically feasible , especially wh... | 45 | 45.1 Population Demography Learning Objectives By the end of this section, you will be able to:
Describe how ecologists measure population size and density
Describe three different patterns of population distribution
Use life tables to calculate mortality rates
Describe the three types of survivorship curv... | ||
biology | Chapter Outline 10.1 Cell Division 10.2 The Cell Cycle 10.3 Control of the Cell Cycle 10.4 Cancer and the Cell Cycle 10.5 Prokaryotic Cell Division Introduction A human, as well as every sexually reproducing organism, begins life as a fertilized egg (embryo) or zygote. Trillions of cell divisions subsequentl... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "twice"
},
"bloom": null,
"hl_context": "Before discussing the steps a cell must undertake to replicate , a deeper understanding of the structure and function of a cell ’ s genetic information is necessary . A cell ’ s DNA , packaged as a double... | 10 | 10.1 Cell Division Learning Objectives By the end of this section, you will be able to:
Describe the structure of prokaryotic and eukaryotic genomes
Distinguish between chromosomes, genes, and traits
Describe the mechanisms of chromosome compaction
The continuity of life from one cell to another has its fo... | ||
business_law_i_essentials | Chapter Outline 7.1 Agreement, Consideration, and Promissory Estoppel 7.2 Capacity and Legality 7.3 Breach of Contract and Remedies Introduction
Learning Outcome
Analyze the principles of contract law and how they apply to businesses. | [
{
"answer": {
"ans_choice": 3,
"ans_text": "Promissory Estoppel."
},
"bloom": null,
"hl_context": "<hl> The promissory estoppel doctrine is an exception to the requirement of consideration for contracts . <hl> Promissory estoppel is triggered when one party acts on the other party ’ s pr... | 7 | 7.1 Agreement, Consideration, and Promissory Estoppel A contract is defined as an agreement between two or more parties that is enforceable by law.
To be considered enforceable by law, a contract must contain several elements, including offer and acceptance, genuine agreement, consideration, capacity, and legalit... | ||
american_government | Summary 4.1 What Are Civil Liberties?
The Bill of Rights is designed to protect the freedoms of individuals from interference by government officials. Originally these protections were applied only to actions by the national government; different sets of rights and liberties were protected by state constitutions a... | Chapter Outline 4.1 What Are Civil Liberties? 4.2 Securing Basic Freedoms 4.3 The Rights of Suspects 4.4 Interpreting the Bill of Rights Introduction
Americans have recently confronted situations in which government officials appeared not to provide citizens their basic freedoms and rights. Protests have eru... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> Beginning in 1897 , the Supreme Court has found that various provisions of the Bill of Rights protecting these fundamental liberties must be upheld by the states , even if their state constitutions and l... | 4 | 4.1 What Are Civil Liberties?
Learning Objectives
By the end of this section, you will be able to:
Define civil liberties and civil rights
Describe the origin of civil liberties in the U.S. context
Identify the key positions on civil liberties taken at the Constitutional Convention
Explain the Civil... | |
biology | Chapter Outline 47.1 The Biodiversity Crisis 47.2 The Importance of Biodiversity to Human Life 47.3 Threats to Biodiversity 47.4 Preserving Biodiversity Introduction In the 1980s, biologists working in Lake Victoria in Africa discovered one of the most extraordinary products of evolution on the planet. Located... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "a burst of speciation"
},
"bloom": null,
"hl_context": "The Lake Victoria cichlids provide an example through which we can begin to understand biodiversity . The biologists studying cichlids in the 1980s discovered hundreds of cichlid species r... | 47 | 47.1 The Biodiversity Crisis Learning Objectives By the end of this section, you will be able to:
Define biodiversity
Describe biodiversity as the equilibrium of naturally fluctuating rates of extinction and speciation
Identify historical causes of high extinction rates in Earth’s history
Traditionally, ec... | ||
principles_of_accounting,_volume_2:_managerial_accounting | Summary 12.1 Explain the Importance of Performance Measurement
Well-designed performance measurement systems help businesses achieve goal congruence between the company and the employees.
Managers should be evaluated only on factors over which they have control.
Performance measures can be based on financia... | Chapter Outline 12.1 Explain the Importance of Performance Measurement 12.2 Identify the Characteristics of an Effective Performance Measure 12.3 Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added 12.4 Describe the Balanced Scorecard and Explain How... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Using the previous revenue center example , the manager of the reservation department should be evaluated on how well his team generates revenues . The proper incentives will motivate the team to perform bett... | 12 | 12.1 Explain the Importance of Performance Measurement
As you learned in Responsibility Accounting and Decentralization , as a company grows, it will often decentralize to better control operations and therefore improve decision-making. Remember, a decentralized organization is one in which the decision-making i... | |
u.s._history | Summary 27.1 The Origins of War: Europe, Asia, and the United States
America sought, at the end of the First World War, to create new international relationships that would make such wars impossible in the future. But as the Great Depression hit Europe, several new leaders rose to power under the new political id... | Chapter Outline 27.1 The Origins of War: Europe, Asia, and the United States 27.2 The Home Front 27.3 Victory in the European Theater 27.4 The Pacific Theater and the Atomic Bomb Introduction
World War II awakened the sleeping giant of the United States from the lingering effects of the Great Depression. Al... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "<hl> To ensure that the United States did not get drawn into another war , Congress passed a series of Neutrality Acts in the second half of the 1930s . <hl> <hl> The Neutrality Act of 1935 banned the sale of... | 27 | 27.1 The Origins of War: Europe, Asia, and the United States Learning Objectives By the end of this section, you will be able to:
Explain the factors in Europe that gave rise to Fascism and Nazism
Discuss the events in Europe and Asia that led to the start of the war
Identify the early steps taken by Presid... | |
psychology | Summary 8.1 How Memory Functions Memory is a system or process that stores what we learn for future use.
Our memory has three basic functions: encoding, storing, and retrieving information. Encoding is the act of getting information into our memory system through automatic or effortful processing. Storage is rete... | Chapter Outline 8.1 How Memory Functions 8.2 Parts of the Brain Involved with Memory 8.3 Problems with Memory 8.4 Ways to Enhance Memory Introduction
We may be top-notch learners, but if we don’t have a way to store what we’ve learned, what good is the knowledge we’ve gained?
Take a few minutes to imagin... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "working memory"
},
"bloom": null,
"hl_context": "<hl> Short-term memory ( STM ) is a temporary storage system that processes incoming sensory memory ; sometimes it is called working memory . <hl> Short-term memory takes information from sensory... | 8 | 8.1 How Memory Functions Learning Objectives By the end of this section, you will be able to:
Discuss the three basic functions of memory
Describe the three stages of memory storage
Describe and distinguish between procedural and declarative memory and semantic and episodic memory
Memory is an information... | |
american_government | Summary 15.1 Bureaucracy and the Evolution of Public Administration
During the post-Jacksonian era of the nineteenth century, the common charge against the bureaucracy was that it was overly political and corrupt. This changed in the 1880s as the United States began to create a modern civil service. The civil serv... | Chapter Outline 15.1 Bureaucracy and the Evolution of Public Administration 15.2 Toward a Merit-Based Civil Service 15.3 Understanding Bureaucracies and their Types 15.4 Controlling the Bureaucracy Introduction
What does the word “bureaucracy” conjure in your mind? For many, it evokes inefficiency, corruptio... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "party loyalty"
},
"bloom": null,
"hl_context": "The first development was the rise of centralized party politics in the 1820s . Under President Andrew Jackson , many thousands of party loyalists filled the ranks of the bureaucratic offices arou... | 15 | 15.1 Bureaucracy and the Evolution of Public Administration
Learning Objectives
By the end of this section, you will be able to:
Define bureaucracy and bureaucrat
Describe the evolution and growth of public administration in the United States
Identify the reasons people undertake civil service
Throu... | |
anatomy_and_physiology | Chapter Objectives
After studying this chapter, you will be able to:
Compare and contrast the anatomical structure of arteries, arterioles, capillaries, venules, and veins
Accurately describe the forces that account for capillary exchange
List the major factors affecting blood flow, blood pressure, and res... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "tunica intima"
},
"bloom": "1",
"hl_context": "The tunica intima ( also called the tunica interna ) is composed of epithelial and connective tissue layers . <hl> Lining the tunica intima is the specialized simple squamous epithelium called the ... | 20 | 20.1 Structure and Function of Blood Vessels Learning Objectives By the end of this section, you will be able to:
Compare and contrast the three tunics that make up the walls of most blood vessels
Distinguish between elastic arteries, muscular arteries, and arterioles on the basis of structure, location, and ... | ||
anatomy_and_physiology | Chapter Objectives After studying the chapter, you will be able to:
Describe the integumentary system and the role it plays in homeostasis
Describe the layers of the skin and the functions of each layer
Describe the accessory structures of the skin and the functions of each
Describe the changes that occur... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "stratum basale"
},
"bloom": "1",
"hl_context": "<hl> The papillary layer is made of loose , areolar connective tissue , which means the collagen and elastin fibers of this layer form a loose mesh . <hl> <hl> This superficial layer of the dermis... | 5 | 5.1 Layers of the Skin Learning Objectives By the end of this section, you will be able to:
Identify the components of the integumentary system
Describe the layers of the skin and the functions of each layer
Identify and describe the hypodermis and deep fascia
Describe the role of keratinocytes and thei... | ||
u.s._history | Summary 1.1 The Americas
Great civilizations had risen and fallen in the Americas before the arrival of the Europeans. In North America, the complex Pueblo societies including the Mogollon, Hohokam, and Anasazi as well as the city at Cahokia had peaked and were largely memories. The Eastern Woodland peoples were ... | Chapter Outline 1.1 The Americas 1.2 Europe on the Brink of Change 1.3 West Africa and the Role of Slavery Introduction
Globalization, the ever-increasing interconnectedness of the world, is not a new phenomenon, but it accelerated when western Europeans discovered the riches of the East. During the Crusades ... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "The Mogollon thrived in the Mimbres Valley ( New Mexico ) from about 150 BCE to 1450 CE . They developed a distinctive artistic style for painting bowls with finely drawn geometric figures and wildlife , espe... | 1 | 1.1 The Americas Learning Objectives By the end of this section, you will be able to:
Locate on a map the major American civilizations before the arrival of the Spanish
Discuss the cultural achievements of these civilizations
Discuss the differences and similarities between lifestyles, religious practices, ... | |
u.s._history | Summary 3.1 Spanish Exploration and Colonial Society
In their outposts at St. Augustine and Santa Fe, the Spanish never found the fabled mountains of gold they sought. They did find many native people to convert to Catholicism, but their zeal nearly cost them the colony of Santa Fe, which they lost for twelve yea... | Chapter Outline 3.1 Spanish Exploration and Colonial Society 3.2 Colonial Rivalries: Dutch and French Colonial Ambitions 3.3 English Settlements in America 3.4 The Impact of Colonization Introduction
By the mid-seventeenth century, the geopolitical map of North America had become a patchwork of imperial des... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Spain gained a foothold in present-day Florida , viewing that area and the lands to the north as a logical extension of their Caribbean empire . In 1513 , Juan Ponce de León had claimed the area around today ... | 3 | 3.1 Spanish Exploration and Colonial Society Learning Objectives By the end of this section, you will be able to:
Identify the main Spanish American colonial settlements of the 1500s and 1600s
Discuss economic, political, and demographic similarities and differences between the Spanish colonies
During the 1... | |
biology | Chapter Outline 46.1 Ecology of Ecosystems 46.2 Energy Flow through Ecosystems 46.3 Biogeochemical Cycles Introduction In 1993, an interesting example of ecosystem dynamics occurred when a rare lung disease struck inhabitants of the southwestern United States. This disease had an alarming rate of fatalities, kil... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "resilience"
},
"bloom": null,
"hl_context": "Equilibrium is the steady state of an ecosystem where all organisms are in balance with their environment and with each other . In ecology , two parameters are used to measure changes in ecosystems :... | 46 | 46.1 Ecology of Ecosystems Learning Objectives By the end of this section, you will be able to:
Describe the basic types of ecosystems on Earth
Explain the methods that ecologists use to study ecosystem structure and dynamics
Identify the different methods of ecosystem modeling
Differentiate between food c... | ||
biology | Chapter Outline 15.1 The Genetic Code 15.2 Prokaryotic Transcription 15.3 Eukaryotic Transcription 15.4 RNA Processing in Eukaryotes 15.5 Ribosomes and Protein Synthesis Introduction Since the rediscovery of Mendel’s work in 1900, the definition of the gene has progressed from an abstract unit of heredity to... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "degeneracy"
},
"bloom": "2",
"hl_context": "Transcribe a gene and translate it to protein using complementary pairing and the genetic code at this site . <hl> Degeneracy is believed to be a cellular mechanism to reduce the negative impact of ra... | 15 | 15.1 The Genetic Code Learning Objectives By the end of this section, you will be able to:
Explain the “central dogma” of protein synthesis
Describe the genetic code and how the nucleotide sequence prescribes the amino acid and the protein sequence
The cellular process of transcription generates messenger RNA... | ||
microbiology | Summary 12.1 Microbes and the Tools of Genetic Engineering
Biotechology is the science of utilizing living systems to benefit humankind. In recent years, the ability to directly alter an organism’s genome through genetic engineering has been made possible due to advances in recombinant DNA technology, whic... | Chapter Outline 12.1 Microbes and the Tools of Genetic Engineering 12.2 Visualizing and Characterizing DNA, RNA, and Protein 12.3 Whole Genome Methods and Pharmaceutical Applications of Genetic Engineering 12.4 Gene Therapy Introduction Watson and Crick ’s identification of the structure of DNA in 1953 was the... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "D"
},
"bloom": null,
"hl_context": "Molecules with complementary sticky ends can easily anneal , or form hydrogen bonds between complementary bases , at their sticky ends . The annealing step allows hybridization of the single-stranded overhang... | 12 | 12.1 Microbes and the Tools of Genetic Engineering
Learning Objectives
Identify tools of molecular genetics that are derived from microorganisms
Describe the methods used to create recombinant DNA molecules
Describe methods used to introduce DNA into prokaryotic cells
List the types of genomic librari... | |
psychology | Summary 7.1 What Is Cognition?
In this section, you were introduced to cognitive psychology, which is the study of cognition, or the brain’s ability to think, perceive, plan, analyze, and remember. Concepts and their corresponding prototypes help us quickly organize our thinking by creating categories into which ... | Chapter Outline 7.1 What Is Cognition? 7.2 Language 7.3 Problem Solving 7.4 What Are Intelligence and Creativity? 7.5 Measures of Intelligence 7.6 The Source of Intelligence Introduction
Why is it so difficult to break habits—like reaching for your ringing phone even when you shouldn’t, such as when you... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "human thinking"
},
"bloom": null,
"hl_context": "<hl> Cognitive psychology is the field of psychology dedicated to examining how people think . <hl> <hl> It attempts to explain how and why we think the way we do by studying the interactions amo... | 7 | 7.1 What Is Cognition? Learning Objectives By the end of this section, you will be able to:
Describe cognition
Distinguish concepts and prototypes
Explain the difference between natural and artificial concepts
Imagine all of your thoughts as if they were physical entities, swirling rapidly inside your min... | |
psychology | Summary 6.1 What Is Learning?
Instincts and reflexes are innate behaviors—they occur naturally and do not involve learning. In contrast, learning is a change in behavior or knowledge that results from experience. There are three main types of learning: classical conditioning, operant conditioning, and observation... | Chapter Outline 6.1 What Is Learning? 6.2 Classical Conditioning 6.3 Operant Conditioning 6.4 Observational Learning (Modeling) Introduction
The summer sun shines brightly on a deserted stretch of beach. Suddenly, a tiny grey head emerges from the sand, then another and another. Soon the beach is teeming wi... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "infant sucking on a nipple"
},
"bloom": null,
"hl_context": "Both reflexes and instincts help an organism adapt to its environment and do not have to be learned . <hl> For example , every healthy human baby has a sucking reflex , present at bir... | 6 | 6.1 What Is Learning? Learning Objectives By the end of this section, you will be able to:
Explain how learned behaviors are different from instincts and reflexes
Define learning
Recognize and define three basic forms of learning—classical conditioning, operant conditioning, and observational learning
Bi... | |
anatomy_and_physiology | Chapter Objectives
After studying this chapter, you will be able to:
Name the major divisions of the nervous system, both anatomical and functional
Describe the functional and structural differences between gray matter and white matter structures
Name the parts of the multipolar neuron in order of polarity
... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "cranial"
},
"bloom": null,
"hl_context": "The nervous system can be divided into two major regions : the central and peripheral nervous systems . <hl> The central nervous system ( CNS ) is the brain and spinal cord , and the peripheral nervous ... | 12 | 12.1 Basic Structure and Function of the Nervous System Learning Objectives By the end of this section, you will be able to:
Identify the anatomical and functional divisions of the nervous system
Relate the functional and structural differences between gray matter and white matter structures of the nervous sy... | ||
microbiology | Summary 2.1 The Properties of Light
Light waves interacting with materials may be reflected , absorbed , or transmitted , depending on the properties of the material.
Light waves can interact with each other ( interference ) or be distorted by interactions with small objects or openings ( diffraction ).
... | Chapter Outline 2.1 The Properties of Light 2.2 Peering Into the Invisible World 2.3 Instruments of Microscopy 2.4 Staining Microscopic Specimens Introduction When we look at a rainbow, its colors span the full spectrum of light that the human eye can detect and differentiate. Each hue represents a different f... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Photons with different energies interact differently with the retina . <hl> In the spectrum of visible light , each color corresponds to a particular frequency and wavelength ( Figure 2.7 ) . The lowest frequ... | 2 | 2.1 The Properties of Light
Learning Objectives
Identify and define the characteristics of electromagnetic radiation (EMR) used in microscopy
Explain how lenses are used in microscopy to manipulate visible and ultraviolet (UV) light
Clinical Focus Part 1 Cindy, a 17-year-old counselor at a summer sports ... | |
business_ethics | Summary 7.1 Loyalty to the Company
Although employees’ and employers’ concepts of loyalty have changed, it is reasonable to expect workers to have a basic sense of responsibility to their company and willingness to protect a variety of important assets such as intellectual property and trade secrets. Current empl... | Chapter Outline 7.1 Loyalty to the Company 7.2 Loyalty to the Brand and to Customers 7.3 Contributing to a Positive Work Atmosphere 7.4 Financial Integrity 7.5 Criticism of the Company and Whistleblowing Introduction
What Employers Owe Employees discussed the duties, obligations, and responsibilities man... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> In general terms , the duty of loyalty means an employee is obligated to render “ loyal and faithful ” service to the employer , to act with “ good faith , ” and not to compete with but rather to advance... | 7 | 7.1 Loyalty to the Company
Learning Objectives
By the end of this section, you will be able to:
Define employees’ responsibilities to the company for which they work
Describe a non-compete agreement
Explain how confidentiality applies to trade secrets, intellectual property, and customer data
The r... | |
anatomy_and_physiology | Chapter Objectives After studying this chapter, you will be able to:
Discuss the bones of the pectoral and pelvic girdles, and describe how these unite the limbs with the axial skeleton
Describe the bones of the upper limb, including the bones of the arm, forearm, wrist, and hand
Identify the features of the ... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "sternal end"
},
"bloom": "2",
"hl_context": "The clavicle has three regions : the medial end , the lateral end , and the shaft . <hl> The medial end , known as the sternal end of the clavicle , has a triangular shape and articulates with the ma... | 8 | 8.1 The Pectoral Girdle Learning Objectives By the end of this section, you will be able to:
Describe the bones that form the pectoral girdle
List the functions of the pectoral girdle
The appendicular skeleton includes all of the limb bones, plus the bones that unite each limb with the axial skeleton ( Fig... | ||
american_government | Summary 16.1 What Is Public Policy?
Public policy is the broad strategy government uses to do its job, the relatively stable set of purposive governmental behaviors that address matters of concern to some part of society. Most policy outcomes are the result of considerable debate, compromise, and refinement that h... | Chapter Outline 16.1 What Is Public Policy? 16.2 Categorizing Public Policy 16.3 Policy Arenas 16.4 Policymakers 16.5 Budgeting and Tax Policy Introduction
On March 25, 2010, both chambers of Congress passed the Health Care and Education Reconciliation Act (HCERA). 1 The story of the HCERA, which expand... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "D"
},
"bloom": "2",
"hl_context": "<hl> During the George W . Bush administration , Social Security became a highly politicized topic as the Republican Party sought to find a way of preventing what experts predicted would be the impending colla... | 16 | 16.1 What Is Public Policy?
Learning Objectives
By the end of this section, you will be able to:
Explain the concept of public policy
Discuss examples of public policy in action
It is easy to imagine that when designers engineer a product, like a car, they do so with the intent of satisfying the consum... | |
microbiology | Summary 10.1 Using Microbiology to Discover the Secrets of Life
DNA was discovered and characterized long before its role in heredity was understood. Microbiologists played significant roles in demonstrating that DNA is the hereditary information found within cells.
In the 1850s and 1860s, Gregor Mendel exper... | Chapter Outline 10.1 Using Microbiology to Discover the Secrets of Life 10.2 Structure and Function of DNA 10.3 Structure and Function of RNA 10.4 Structure and Function of Cellular Genomes Introduction Children inherit some characteristics from each parent. Siblings typically look similar to each other, but n... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> In a clever set of experiments in the 1930s and 1940s , German scientist Joachim Hämmerling ( 1901 – 1980 ) , using the single-celled alga Acetabularia as a microbial model , established that the genetic... | 10 | 10.1 Using Microbiology to Discover the Secrets of Life
Learning Objectives
Describe the discovery of nucleic acid and nucleotides
Explain the historical experiments that led to the characterization of DNA
Describe how microbiology and microorganisms have been used to discover the biochemistry of genes
... | |
biology | Chapter Outline 5.1 Components and Structure 5.2 Passive Transport 5.3 Active Transport 5.4 Bulk Transport Introduction The plasma membrane, which is also called the cell membrane, has many functions, but the most basic one is to define the borders of the cell and keep the cell functional. The plasma membrane ... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "protein"
},
"bloom": "1",
"hl_context": "<hl> Proteins make up the second major component of plasma membranes . <hl> <hl> Integral proteins ( some specialized types are called integrins ) are , as their name suggests , integrated completely int... | 5 | 5.1 Components and Structure Learning Objectives By the end of this section, you will be able to:
Understand the fluid mosaic model of cell membranes
Describe the functions of phospholipids, proteins, and carbohydrates in membranes
Discuss membrane fluidity
A cell’s plasma membrane defines the cell, outlin... | ||
principles_of_accounting,_volume_2:_managerial_accounting | Summary 11.1 Describe Capital Investment Decisions and How They Are Applied
Capital investment decisions select a project for future business development. These projects typically require a large outlay of cash, provide an uncertain return, and tie up resources for an extended period of time.
Having a large nu... | Chapter Outline 11.1 Describe Capital Investment Decisions and How They Are Applied 11.2 Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions 11.3 Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities 11.4 Use Discounted Cash Flow Model... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "<hl> Capital investment decisions occur on a frequent basis , and it is important for a company to determine its project needs to establish a path for business development . <hl> This decision is not as obvio... | 11 | 11.1 Describe Capital Investment Decisions and How They Are Applied
Assume that you own a small printing store that provides custom printing applications for general business use. Your printers are used daily, which is good for business but results in heavy wear on each printer. After some time, and after a few t... | |
biology | Chapter Outline 30.1 The Plant Body 30.2 Stems 30.3 Roots 30.4 Leaves 30.5 Transport of Water and Solutes in Plants 30.6 Plant Sensory Systems and Responses Introduction Plants are as essential to human existence as land, water, and air. Without plants, our day-to-day lives would be impossible because with... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "meristematic tissue"
},
"bloom": null,
"hl_context": "Plants are multicellular eukaryotes with tissue systems made of various cell types that carry out specific functions . <hl> Plant tissue systems fall into one of two general types : meristem... | 30 | 30.1 The Plant Body Learning Objectives By the end of this section, you will be able to:
Describe the shoot organ system and the root organ system
Distinguish between meristematic tissue and permanent tissue
Identify and describe the three regions where plant growth occurs
Summarize the roles of dermal tis... | ||
u.s._history | Summary 23.1 American Isolationism and the European Origins of War
President Wilson had no desire to embroil the United States in the bloody and lengthy war that was devastating Europe. His foreign policy, through his first term and his campaign for reelection, focused on keeping the United States out of the war ... | Chapter Outline 23.1 American Isolationism and the European Origins of War 23.2 The United States Prepares for War 23.3 A New Home Front 23.4 From War to Peace 23.5 Demobilization and Its Difficult Aftermath Introduction
On the eve of World War I, the U.S. government under President Woodrow Wilson opposed... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> Wilson appointed former presidential candidate William Jennings Bryan , a noted anti-imperialist and proponent of world peace , as his Secretary of State . <hl> Bryan undertook his new assignment with gr... | 23 | 23.1 American Isolationism and the European Origins of War Learning Objectives By the end of this section, you will be able to:
Explain Woodrow Wilson’s foreign policy and the difficulties of maintaining American neutrality at the outset of World War I
Identify the key factors that led to the U.S. declaration ... | |
principles_of_accounting,_volume_1:_financial_accounting | Summary 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries
The next three steps in the accounting cycle are adjusting entries (journalizing and posting), preparing an adjusted trial balance, and preparing the financial statements. These steps consider end-of-period transactions and their impact o... | Chapter Outline 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries 4.2 Discuss the Adjustment Process and Illustrate Common Types of Adjusting Entries 4.3 Record and Post the Common Types of Adjusting Entries 4.4 Use the Ledger Balances to Prepare an Adjusted Trial Balance 4.5 Prepare Financ... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "<hl> An interim period is any reporting period shorter than a full year ( fiscal or calendar ) . <hl> <hl> This can encompass monthly , quarterly , or half-year statements . <hl> The information contained on ... | 4 | 4.1 Explain the Concepts and Guidelines Affecting Adjusting Entries
Analyzing and Recording Transactions was the first of three consecutive chapters covering the steps in the accounting cycle ( Figure 4.2 ).
In Analyzing and Recording Transactions , we discussed the first four steps in the accounting cycle: ... | |
american_government | Summary 13.1 Guardians of the Constitution and Individual Rights
From humble beginnings, the judicial branch has evolved over the years to a significance that would have been difficult for the Constitution’s framers to envision. While they understood and prioritized the value of an independent judiciary in a commo... | Chapter Outline 13.1 Guardians of the Constitution and Individual Rights 13.2 The Dual Court System 13.3 The Federal Court System 13.4 The Supreme Court 13.5 Judicial Decision-Making and Implementation by the Supreme Court Introduction
If democratic institutions struggle to balance individual freedoms and ... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "<hl> While the U . S . Supreme Court and state supreme courts exert power over many when reviewing laws or declaring acts of other branches unconstitutional , they become particularly important when an indivi... | 13 | 13.1 Guardians of the Constitution and Individual Rights
Learning Objectives
By the end of this section, you will be able to:
Describe the evolving role of the courts since the ratification of the Constitution
Explain why courts are uniquely situated to protect individual rights
Recognize how the court... | |
principles_of_accounting,_volume_2:_managerial_accounting | Summary 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method
Manufacturing overhead is estimated for the upcoming period.
An activity base is selected to allocate overhead. This is traditionally direct labor hours, direct labor cost, or machine hours.
A predetermined o... | Chapter Outline 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method 6.2 Describe and Identify Cost Drivers 6.3 Calculate Activity-Based Product Costs 6.4 Compare and Contrast Traditional and Activity-Based Costing Systems 6.5 Compare and Contrast Variable and Absorptio... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "Finally , step five is to allocate the overhead costs to each product . The predetermined overhead rate found in step four is applied to the actual level of the cost driver used by each product . <hl> As with... | 6 | 6.1 Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method
Both roommates make valid points about allocating limited resources. Ultimately, each must decide which method to use to allocate time, and they can make that decision based on their own analyses. Similarly, businesses and... | |
u.s._history | Summary 12.1 The Economics of Cotton
In the years before the Civil War, the South produced the bulk of the world’s supply of cotton. The Mississippi River Valley slave states became the epicenter of cotton production, an area of frantic economic activity where the landscape changed dramatically as land was transf... | Chapter Outline 12.1 The Economics of Cotton 12.2 African Americans in the Antebellum United States 12.3 Wealth and Culture in the South 12.4 The Filibuster and the Quest for New Slave States Introduction
Nine new slave states entered the Union between 1789 and 1860, rapidly expanding and transforming the S... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "A"
},
"bloom": null,
"hl_context": "New Orleans had been part of the French empire before the United States purchased it , along with the rest of the Louisiana Territory , in 1803 . <hl> In the first half of the nineteenth century , it rose in ... | 12 | 12.1 The Economics of Cotton Learning Objectives By the end of this section, you will be able to:
Explain the labor-intensive processes of cotton production
Describe the importance of cotton to the Atlantic and American antebellum economy
In the antebellum era—that is, in the years before the Civil War—Am... | |
psychology | Summary 11.1 What Is Personality?
Personality has been studied for over 2,000 years, beginning with Hippocrates. More recent theories of personality have been proposed, including Freud’s psychodynamic perspective, which holds that personality is formed through early childhood experiences. Other perspectives then ... | Chapter Outline 11.1 What Is Personality? 11.2 Freud and the Psychodynamic Perspective 11.3 Neo-Freudians: Adler, Erikson, Jung, and Horney 11.4 Learning Approaches 11.5 Humanistic Approaches 11.6 Biological Approaches 11.7 Trait Theorists 11.8 Cultural Understandings of Personality 11.9 Personality ... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "long term, stable and not easily changed"
},
"bloom": null,
"hl_context": "Personality refers to the long-standing traits and patterns that propel individuals to consistently think , feel , and behave in specific ways . Our personality is what ... | 11 | 11.1 What Is Personality? Learning Objectives By the end of this section, you will be able to:
Define personality
Describe early theories about personality development
Personality refers to the long-standing traits and patterns that propel individuals to consistently think, feel, and behave in specific ways... | |
u.s._history | Summary 28.1 The Challenges of Peacetime
At the end of World War II, U.S. servicemen and women returned to civilian life, and all hoped the prosperity of the war years would continue. The GI Bill eased many veterans’ return by providing them with unemployment compensation, low-interest loans, and money to further... | Chapter Outline 28.1 The Challenges of Peacetime 28.2 The Cold War 28.3 The American Dream 28.4 Popular Culture and Mass Media 28.5 The African American Struggle for Civil Rights Introduction
Is This Tomorrow? ( Figure 28.1 ), a 1947 comic book, highlights one way that the federal government and some Ame... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "Early in his presidency , Truman sought to build on the promises of Roosevelt ’ s New Deal . Besides demobilizing the armed forces and preparing for the homecoming of servicemen and women , he also had to gui... | 28 | 28.1 The Challenges of Peacetime Learning Objectives By the end of this section, you will be able to:
Identify the issues that the nation faced during demobilization
Explain the goals and objectives of the Truman administration
Evaluate the actions taken by the U.S. government to address the concerns of ret... | |
american_government | Summary 5.1 What Are Civil Rights and How Do We Identify Them?
The equal protection clause of the Fourteenth Amendment gives all people and groups in the United States the right to be treated equally regardless of individual attributes. That logic has been expanded in the twenty-first century to cover attributes s... | Chapter Outline 5.1 What Are Civil Rights and How Do We Identify Them? 5.2 The African American Struggle for Equality 5.3 The Fight for Women’s Rights 5.4 Civil Rights for Indigenous Groups: Native Americans, Alaskans, and Hawaiians 5.5 Equal Protection for Other Groups Introduction
The United States’ foun... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> Because affirmative action attempts to redress discrimination on the basis of race or ethnicity , it is generally subject to the strict scrutiny standard , which means the burden of proof is on the gover... | 5 | 5.1 What Are Civil Rights and How Do We Identify Them?
Learning Objectives
By the end of this section, you will be able to:
Define the concept of civil rights
Describe the standards that courts use when deciding whether a discriminatory law or regulation is unconstitutional
Identify three core question... | |
u.s._history | Summary 5.1 Confronting the National Debt: The Aftermath of the French and Indian War
The British Empire had gained supremacy in North America with its victory over the French in 1763. Almost all of the North American territory east of the Mississippi fell under Great Britain’s control, and British leaders took t... | Chapter Outline 5.1 Confronting the National Debt: The Aftermath of the French and Indian War 5.2 The Stamp Act and the Sons and Daughters of Liberty 5.3 The Townshend Acts and Colonial Protest 5.4 The Destruction of the Tea and the Coercive Acts 5.5 Disaffection: The First Continental Congress and American ... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "D"
},
"bloom": null,
"hl_context": "Great Britain ’ s newly enlarged empire meant a greater financial burden , and the mushrooming debt from the war was a major cause of concern . <hl> The war nearly doubled the British national debt , from £ 7... | 5 | 5.1 Confronting the National Debt: The Aftermath of the French and Indian War Learning Objectives By the end of this section, you will be able to:
Discuss the status of Great Britain’s North American colonies in the years directly following the French and Indian War
Describe the size and scope of the British d... | |
principles_of_accounting,_volume_1:_financial_accounting | Summary 8.1 Analyze Fraud in the Accounting Workplace
The fraud triangle helps explain the mechanics of fraud by examining the common contributing factors of perceived opportunity, incentive, and rationalization.
Due to the nature of their functions, internal and external auditors, through the implementation o... | Chapter Outline 8.1 Analyze Fraud in the Accounting Workplace 8.2 Define and Explain Internal Controls and Their Purpose within an Organization 8.3 Describe Internal Controls within an Organization 8.4 Define the Purpose and Use of a Petty Cash Fund, and Prepare Petty Cash Journal Entries 8.5 Discuss Managem... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> Incentive ( or pressure ) is another element necessary for a person to commit fraud . <hl> <hl> The different types of pressure are typically found in ( 1 ) vices , such as gambling or drug use ; ( 2 ) f... | 8 | 8.1 Analyze Fraud in the Accounting Workplace
In this chapter, one of the major issues examined is the concept of fraud. Fraud can be defined in many ways, but for the purposes of this course we define it as the act of intentionally deceiving a person or organization or misrepresenting a relationship in order t... | |
biology | Chapter Outline 1.1 The Science of Biology 1.2 Themes and Concepts of Biology Introduction Viewed from space, Earth offers no clues about the diversity of life forms that reside there. The first forms of life on Earth are thought to have been microorganisms that existed for billions of years in the ocean before pl... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "microorganisms"
},
"bloom": null,
"hl_context": "Chapter Outline 1.1 The Science of Biology 1.2 Themes and Concepts of Biology Introduction Viewed from space , Earth offers no clues about the diversity of life forms that reside there . <hl> The... | 1 | 1.1 The Science of Biology Learning Objectives By the end of this section, you will be able to:
Identify the shared characteristics of the natural sciences
Summarize the steps of the scientific method
Compare inductive reasoning with deductive reasoning
Describe the goals of basic science and applied scien... | ||
principles_of_accounting,_volume_2:_managerial_accounting | Summary 9.1 Differentiate between Centralized and Decentralized Management
Management control systems allow managers to develop a reporting structure to help the organization meet its strategic goals.
In centralized organizations, primary decisions are made by the person or persons at the top of the organizati... | Chapter Outline 9.1 Differentiate between Centralized and Decentralized Management 9.2 Describe How Decision-Making Differs between Centralized and Decentralized Environments 9.3 Describe the Types of Responsibility Centers 9.4 Describe the Effects of Various Decisions on Performance Evaluation of Responsibili... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "All businesses start with an idea . After putting the idea into action and forming the business , measuring the performance of the business is a crucial next step for the business owners . As the business beg... | 9 | 9.1 Differentiate between Centralized and Decentralized Management
All businesses start with an idea. After putting the idea into action and forming the business, measuring the performance of the business is a crucial next step for the business owners. As the business begins operations, it is fairly easy for the ... | |
business_law_i_essentials | Chapter Outline 10.1 Administrative Law 10.2 Regulatory Agencies Introduction
Learning Outcome Define the role of administrative bodies and regulation in the governmental rulemaking process. | [
{
"answer": {
"ans_choice": 3,
"ans_text": "Congress."
},
"bloom": null,
"hl_context": "<hl> Although administrative agencies are created by Congress , most administrative agencies are part of the executive branch of the government . <hl> The executive branch of government of the United ... | 10 | 10.1 Administrative Law
Administrative law is also referred to as regulatory and public law . It is the law that is related to administrative agencies. Administrative agencies are established by statutes and governed by rules, regulations and orders, court decisions, judicial orders, and decisions.
Agencie... | ||
biology | Chapter Outline 31.1 Nutritional Requirements of Plants 31.2 The Soil 31.3 Nutritional Adaptations of Plants Introduction Cucurbitaceae is a family of plants first cultivated in Mesoamerica, although several species are native to North America. The family includes many edible species, such as squash and pumpkin,... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "The element is inorganic."
},
"bloom": null,
"hl_context": "Plants require only light , water and about 20 elements to support all their biochemical needs : these 20 elements are called essential nutrients ( Table 31.1 ) . <hl> For an element t... | 31 | 31.1 Nutritional Requirements of Plants Learning Objectives By the end of this section, you will be able to:
Describe how plants obtain nutrients
List the elements and compounds required for proper plant nutrition
Describe an essential nutrient
Plants are unique organisms that can absorb nutrients and wate... | ||
principles_of_accounting,_volume_2:_managerial_accounting | Summary 5.1 Compare and Contrast Job Order Costing and Process Costing
The three categories of costs incurred in producing an item are direct material, direct labor, and manufacturing overhead.
Process costing is the system of accumulating costs within each department for large-volume, mass-produced units.
... | Chapter Outline 5.1 Compare and Contrast Job Order Costing and Process Costing 5.2 Explain and Identify Conversion Costs 5.3 Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage 5.4 Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Pro... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "C"
},
"bloom": null,
"hl_context": "<hl> Process costing is the optimal costing system when a standardized process is used to manufacture identical products and the direct material , direct labor , and manufacturing overhead cannot be easily or... | 5 | 5.1 Compare and Contrast Job Order Costing and Process Costing
As you’ve learned, job order costing is the optimal accounting method when costs and production specifications are not identical for each product or customer but the direct material and direct labor costs can easily be traced to the final product. Job... | |
principles_of_accounting,_volume_1:_financial_accounting | Summary 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock
The process of forming a corporation involves several steps, which result in a legal entity that can issue stock, enter into contracts, buy and sell assets, and borrow funds.
The corporate form has several advantages, w... | Chapter Outline 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock 14.2 Analyze and Record Transactions for the Issuance and Repurchase of Stock 14.3 Record Transactions and the Effects on Financial Statements for Cash Dividends, Property Dividends, Stock Dividends, and Stock Spl... | [
{
"answer": {
"ans_choice": 3,
"ans_text": "D"
},
"bloom": null,
"hl_context": "A company ’ s charter may authorize more than one class of stock . <hl> Preferred stock has unique rights that are “ preferred , ” or more advantageous , to shareholders than common stock . <hl> The classific... | 14 | 14.1 Explain the Process of Securing Equity Financing through the Issuance of Stock
A corporation is a legal business structure involving one or more individuals (owners) who are legally distinct (separate) from the business that is created under state laws. The owners of a corporation are called stockholders ... | |
introduction_to_sociology | Learning Objectives 14.1 What Is Marriage? What Is a Family?
Describe society’s current understanding of family
Recognize changes in marriage and family patterns
Differentiate between lines of decent and residence
14.2 Variations in Family Life
Recognize variations in family life
Understand the pr... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "how a given society sanctions the relationships of people who are connected through blood, marriage, or adoption"
},
"bloom": null,
"hl_context": "The question of what constitutes a family is a prime area of debate in family sociology , as well... | 14 | 14.1 What Is Marriage? What Is a Family?
Marriage and family are key structures in most societies. While the two institutions have historically been closely linked in American culture, their connection is becoming more complex. The relationship between marriage and family is an interesting topic of study to sociol... | ||
anatomy_and_physiology | Chapter Objectives
After studying this chapter, you will be able to:
Identify the components and anatomy of the lymphatic system
Discuss the role of the innate immune response against pathogens
Describe the power of the adaptive immune response to cure disease
Explain immunological deficiencies and over... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "macrophage"
},
"bloom": "1",
"hl_context": "<hl> A macrophage is an irregularly shaped phagocyte that is amoeboid in nature and is the most versatile of the phagocytes in the body . <hl> Macrophages move through tissues and squeeze through capi... | 21 | 21.1 Anatomy of the Lymphatic and Immune Systems Learning Objectives By the end of this section, you will be able to:
Describe the structure and function of the lymphatic tissue (lymph fluid, vessels, ducts, and organs)
Describe the structure and function of the primary and secondary lymphatic organs
Discu... | ||
biology | Chapter Outline 39.1 Systems of Gas Exchange 39.2 Gas Exchange across Respiratory Surfaces 39.3 Breathing 39.4 Transport of Gases in Human Bodily Fluids Introduction Breathing is an involuntary event. How often a breath is taken and how much air is inhaled or exhaled are tightly regulated by the respiratory ce... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "provides body tissues with oxygen"
},
"bloom": null,
"hl_context": "Insect respiration is independent of its circulatory system ; therefore , the blood does not play a direct role in oxygen transport . <hl> Insects have a highly specialized typ... | 39 | 39.1 Systems of Gas Exchange Learning Objectives By the end of this section, you will be able to:
Describe the passage of air from the outside environment to the lungs
Explain how the lungs are protected from particulate matter
The primary function of the respiratory system is to deliver oxygen to the cells o... | ||
anatomy_and_physiology | Chapter Objectives
After studying this chapter, you will be able to:
Describe the processes involved in anabolic and catabolic reactions
List and describe the steps necessary for carbohydrate, lipid, and protein metabolism
Explain the processes that regulate glucose levels during the absorptive and postabs... | [
{
"answer": {
"ans_choice": 2,
"ans_text": "catabolic reaction"
},
"bloom": "1",
"hl_context": "Of the four major macromolecular groups ( carbohydrates , lipids , proteins , and nucleic acids ) that are processed by digestion , carbohydrates are considered the most common source of energ... | 24 | 24.1 Overview of Metabolic Reactions Learning Objectives By the end of this section, you will be able to:
Describe the process by which polymers are broken down into monomers
Describe the process by which monomers are combined into polymers
Discuss the role of ATP in metabolism
Explain oxidation-reducti... | ||
biology | Chapter Outline 33.1 Animal Form and Function 33.2 Animal Primary Tissues 33.3 Homeostasis Introduction The arctic fox is an example of a complex animal that has adapted to its environment and illustrates the relationships between an animal’s form and function. The structures of animals consist of primary tissue... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "endotherm"
},
"bloom": "1",
"hl_context": "Endotherms and Ectotherms Animals can be divided into two groups : some maintain a constant body temperature in the face of differing environmental temperatures , while others have a body temperature t... | 33 | 33.1 Animal Form and Function Learning Objectives By the end of this section, you will be able to:
Describe the various types of body plans that occur in animals
Describe limits on animal size and shape
Relate bioenergetics to body size, levels of activity, and the environment
Animals vary in form and func... | ||
biology | Chapter Outline 13.1 Chromosomal Theory and Genetic Linkage 13.2 Chromosomal Basis of Inherited Disorders Introduction The gene is the physical unit of inheritance, and genes are arranged in a linear order on chromosomes. The behaviors and interactions of chromosomes during meiosis explain, at a cellular level, th... | [
{
"answer": {
"ans_choice": 0,
"ans_text": "in more males than females"
},
"bloom": null,
"hl_context": "Several errors in sex chromosome number have been characterized . <hl> Individuals with three X chromosomes , called triplo-X , are phenotypically female but express developmental del... | 13 | 13.1 Chromosomal Theory and Genetic Linkage Learning Objectives By the end of this section, you will be able to:
Discuss Sutton’s Chromosomal Theory of Inheritance
Describe genetic linkage
Explain the process of homologous recombination, or crossing over
Describe how chromosome maps are created
Calculat... | ||
american_government | Summary 12.1 The Design and Evolution of the Presidency
The delegates at the Constitutional Convention proposed creating the office of the president and debated many forms the role might take. The president is elected for a maximum of two four-year terms and can be impeached by Congress for wrongdoing and removed ... | Chapter Outline 12.1 The Design and Evolution of the Presidency 12.2 The Presidential Election Process 12.3 Organizing to Govern 12.4 The Public Presidency 12.5 Presidential Governance: Direct Presidential Action Introduction
The presidency is the most visible position in the U.S. government ( Figure 12.1 ... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "B"
},
"bloom": null,
"hl_context": "Debate and discussion continued throughout the summer . Delegates eventually settled upon a single executive , but they remained at a loss for how to select that person . Pennsylvania ’ s James Wilson , who h... | 12 | 12.1 The Design and Evolution of the Presidency
Learning Objectives
By the end of this section, you will be able to:
Explain the reason for the design of the executive branch and its plausible alternatives
Analyze the way presidents have expanded presidential power and why
Identify the limitations on a... | |
biology | Chapter Outline 9.1 Signaling Molecules and Cellular Receptors 9.2 Propagation of the Signal 9.3 Response to the Signal 9.4 Signaling in Single-Celled Organisms Introduction Imagine what life would be like if you and the people around you could not communicate. You would not be able to express your wishes to o... | [
{
"answer": {
"ans_choice": 1,
"ans_text": "The molecules are hydrophilic and cannot penetrate the hydrophobic interior of the plasma membrane."
},
"bloom": "3",
"hl_context": "<hl> Ion channel-linked receptors bind a ligand and open a channel through the membrane that allows specific io... | 9 | 9.1 Signaling Molecules and Cellular Receptors Learning Objectives By the end of this section, you will be able to:
Describe four types of signaling found in multicellular organisms
Compare internal receptors with cell-surface receptors
Recognize the relationship between a ligand’s structure and its mechanism... |
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