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Crmj 521 week 2 discussion

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Bloody Sunday 

In the late 1960s, Irish Catholic activists calling themselves the Northern Ireland Civil Rights Association attempted to emulate the African American civil rights movement as a strategy to agitate for equality in Northern Ireland. They thought that the same force of moral conviction would sway British policy to improve the plight of the Catholics. Their demands were similar to those of the American civil rights movement: equal opportunity, better employment, access to housing, and access to education. This ended when mostly peaceful demonstrations gradually became more violent, leading to rioting in the summer of 1969, an environment of generalized unrest, and the deployment of British troops. After 1969, the demonstrations continued, but rioting, fire bombings, and gun battles gradually became a regular feature of strife in Northern Ireland. 

On January 30, 1972, elite British paratroopers fired on demonstrators in Londonderry. Thirteen demonstrators were killed. After this incident, many Catholics became radicalized and actively worked to drive out the British. The Irish Republican Army received recruits and widespread support from the Catholic community. In July 1972, the Provos launched a massive bombing spree in central Belfast.

Black September

When Leila Khaled and her comrades attempted to hijack five airliners on September 6 and 9, 1970, their plan was to fly all of the planes to an abandoned British Royal Air Force (RAF) airfield in Jordan, hold hostages, broker the release of Palestinian prisoners, release the hostages, blow up the planes, and thereby force the world to focus on the plight of the Palestinian people. On September 12, 255 hostages were released from the three planes that landed at Dawson’s Field (the RAF base), and 56 were kept to bargain for the release of seven Palestinian prisoners, including Leila Khaled. The group then blew up the airliners.

Unfortunately for the hijackers, their actions greatly alarmed King Hussein of Jordan. Martial law was declared on September 16, and the incident led to civil war between Palestinian forces and the Jordanian army. Although the Jordanians’ operation was precipitated by the destruction of the airliners on Jordanian soil, tensions had been building between the army and Palestinian forces for some time. King Hussein and the Jordanian leadership interpreted this operation as confirmation that radical Palestinian groups had become too powerful and were a threat to Jordanian sovereignty.

On September 19, Hussein asked for diplomatic intervention from Great Britain and the United States when a Syrian column entered Jordan in support of the Palestinians. On September 27, a truce ended the fighting. The outcome of the fighting was a relocation of much of the Palestinian leadership and fighters to its Lebanese bases. The entire incident became known among Palestinians as Black September and was not forgotten by radicals in the Palestinian nationalist movement. One of the most notorious terrorist groups took the name Black September, and the name was also used by Abu Nidal. 

Discussion Question:

Pick one of the following to answer.  Remember all of the required aspects to forums. 

  1. What role do you think these incidents had in precipitating the IRA’s and PLO’s cycles of violence?
  2. Were the IRA’s and PLO’s tactics and targets justifiable responses to these incidents?
  3. What in your opinion, would have been the outcome in Northern Ireland if the British government had responded to the Irish Catholics’ emulation of the American civil rights movement?
  4. What, in your opinion, would have been the outcome if the Jordanian government had not responded militarily to the Palestinian presence in Jordan?
  5. How should the world community have responded to Bloody Sunday and Black September?

Resources for week 2

Article on the psychological profile of terrorist:  http://www.apa.org/monitor/2009/11/terrorism.aspx
Article casting doubts about any particular profile: http://www.homelandsecuritynewswire.com/dr20150512-terrorists-personality-traits-indistinguishable-from-traits-of-the-general-population-experts 

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July 1, 2023
    

 

101. On January 1, a company issued and sold a $400,000, 7%, 10-year bond payable, and received proceeds of $396,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The journal entry to record the first interest payment is: 

A. Debit Bond Interest Expense $14,000; credit Cash $14,000.

B. Debit Bond Interest Expense $28,000; credit Cash $28,000.

C. Debit Bond Interest Expense $14,200; credit Cash $14,000; credit Discount on Bonds Payable $200.

D. Debit Bond Interest Expense $13,800; debit Discount on Bonds Payable $200; credit Cash $14,000.

E. Debit Bond Interest Expense $14,000; debit Discount on Bonds Payable $200; credit Cash $14,200.

102. A company issued 5-year, 7% bonds with a par value of $100,000. The company received $97,947 for the bonds. Using the straight-line method, the amount of interest expense for the first semiannual interest period is: 

A. $3,294.70.

B. $3,500.00.

C. $3,705.30.

D. $7,000.00.

E. $7,410.60.

103. The effective interest amortization method: 

A. Allocates bond interest expense over the bond's life using a changing interest rate.

B. Allocates bond interest expense over the bond's life using a constant interest rate.

C. Allocates a decreasing amount of interest over the life of a discounted bond.

D. Allocates bond interest expense using the current market rate for each interest period.

E. Is not allowed by the FASB.

104. A company issued 7%, 5-year bonds with a par value of $100,000. The market rate when the bonds were issued was 7.5%. The company received $97,947 cash for the bonds. Using the effective interest method, the amount of interest expense for the first semiannual interest period is: 

A. $3,500.00.

B. $3,673.01.

C. $3,705.30.

D. $7,000.00.

E. $7,346.03.

105. The market value of a bond is equal to: 

A. The present value of all future cash payments provided by a bond.

B. The present value of all future interest payments provided by a bond.

C. The present value of the principal for an interest-bearing bond.

D. The future value of all future cash payments provided by a bond.

E. The future value of all future interest payments provided by a bond.

106. The Premium on Bonds Payable account is a(n): 

A. Revenue account.

B. Adjunct or accretion liability account.

C. Contra revenue account.

D. Contra asset account.

E. Contra liability account.

107. Adidas issued 10-year, 8% bonds with a par value of $200,000. Interest is paid semiannually. The market rate on the issue date was 7.5%. Adidas received $206,948 in cash proceeds. Which of the following statements is True? 

A. Adidas must pay $200,000 at maturity and no interest payments.

B. Adidas must pay $206,948 at maturity and no interest payments.

C. Adidas must pay $200,000 at maturity plus 20 interest payments of $8,000 each.

D. Adidas must pay $206,948 at maturity plus 20 interest payments of $8,000 each.

E. Adidas must pay $200,000 at maturity plus 20 interest payments of $7,500 each.

108. A company received cash proceeds of $206,948 on a bond issue with a par value of $200,000. The difference between par value and issue price for this bond is recorded as a: 

A. Credit to Interest Income.

B. Credit to Premium on Bonds Payable.

C. Credit to Discount on Bonds Payable.

D. Debit to Premium on Bonds Payable.

E. Debit to Discount on Bonds Payable.

109. If an issuer sells bonds at a date other than an interest payment date: 

A. This means the bonds sell at a premium.

B. This means the bonds sell at a discount.

C. The issuing company will report a loss on the sale of the bonds.

D. The issuing company will report a gain on the sale of the bonds.

E. The buyers normally pay the issuer the purchase price plus any interest accrued since the prior interest payment date.

110. A company issues at par 9% bonds with a par value of $100,000 on April 1, which is 4 months after the most recent interest date. The cash received for accrued interest on April 1 by the bond issuer is: 

A. $750.

B. $5,250.

C. $1,500.

D. $3,000.

E. $6,000.

 

default image
July 1, 2023
    

 

101. On January 1, a company issued and sold a $400,000, 7%, 10-year bond payable, and received proceeds of $396,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The journal entry to record the first interest payment is: 

A. Debit Bond Interest Expense $14,000; credit Cash $14,000.

B. Debit Bond Interest Expense $28,000; credit Cash $28,000.

C. Debit Bond Interest Expense $14,200; credit Cash $14,000; credit Discount on Bonds Payable $200.

D. Debit Bond Interest Expense $13,800; debit Discount on Bonds Payable $200; credit Cash $14,000.

E. Debit Bond Interest Expense $14,000; debit Discount on Bonds Payable $200; credit Cash $14,200.

102. A company issued 5-year, 7% bonds with a par value of $100,000. The company received $97,947 for the bonds. Using the straight-line method, the amount of interest expense for the first semiannual interest period is: 

A. $3,294.70.

B. $3,500.00.

C. $3,705.30.

D. $7,000.00.

E. $7,410.60.

103. The effective interest amortization method: 

A. Allocates bond interest expense over the bond's life using a changing interest rate.

B. Allocates bond interest expense over the bond's life using a constant interest rate.

C. Allocates a decreasing amount of interest over the life of a discounted bond.

D. Allocates bond interest expense using the current market rate for each interest period.

E. Is not allowed by the FASB.

104. A company issued 7%, 5-year bonds with a par value of $100,000. The market rate when the bonds were issued was 7.5%. The company received $97,947 cash for the bonds. Using the effective interest method, the amount of interest expense for the first semiannual interest period is: 

A. $3,500.00.

B. $3,673.01.

C. $3,705.30.

D. $7,000.00.

E. $7,346.03.

105. The market value of a bond is equal to: 

A. The present value of all future cash payments provided by a bond.

B. The present value of all future interest payments provided by a bond.

C. The present value of the principal for an interest-bearing bond.

D. The future value of all future cash payments provided by a bond.

E. The future value of all future interest payments provided by a bond.

106. The Premium on Bonds Payable account is a(n): 

A. Revenue account.

B. Adjunct or accretion liability account.

C. Contra revenue account.

D. Contra asset account.

E. Contra liability account.

107. Adidas issued 10-year, 8% bonds with a par value of $200,000. Interest is paid semiannually. The market rate on the issue date was 7.5%. Adidas received $206,948 in cash proceeds. Which of the following statements is True? 

A. Adidas must pay $200,000 at maturity and no interest payments.

B. Adidas must pay $206,948 at maturity and no interest payments.

C. Adidas must pay $200,000 at maturity plus 20 interest payments of $8,000 each.

D. Adidas must pay $206,948 at maturity plus 20 interest payments of $8,000 each.

E. Adidas must pay $200,000 at maturity plus 20 interest payments of $7,500 each.

108. A company received cash proceeds of $206,948 on a bond issue with a par value of $200,000. The difference between par value and issue price for this bond is recorded as a: 

A. Credit to Interest Income.

B. Credit to Premium on Bonds Payable.

C. Credit to Discount on Bonds Payable.

D. Debit to Premium on Bonds Payable.

E. Debit to Discount on Bonds Payable.

109. If an issuer sells bonds at a date other than an interest payment date: 

A. This means the bonds sell at a premium.

B. This means the bonds sell at a discount.

C. The issuing company will report a loss on the sale of the bonds.

D. The issuing company will report a gain on the sale of the bonds.

E. The buyers normally pay the issuer the purchase price plus any interest accrued since the prior interest payment date.

110. A company issues at par 9% bonds with a par value of $100,000 on April 1, which is 4 months after the most recent interest date. The cash received for accrued interest on April 1 by the bond issuer is: 

A. $750.

B. $5,250.

C. $1,500.

D. $3,000.

E. $6,000.

 

default image
July 1, 2023
    

 

101. On January 1, a company issued and sold a $400,000, 7%, 10-year bond payable, and received proceeds of $396,000. Interest is payable each June 30 and December 31. The company uses the straight-line method to amortize the discount. The journal entry to record the first interest payment is: 

A. Debit Bond Interest Expense $14,000; credit Cash $14,000.

B. Debit Bond Interest Expense $28,000; credit Cash $28,000.

C. Debit Bond Interest Expense $14,200; credit Cash $14,000; credit Discount on Bonds Payable $200.

D. Debit Bond Interest Expense $13,800; debit Discount on Bonds Payable $200; credit Cash $14,000.

E. Debit Bond Interest Expense $14,000; debit Discount on Bonds Payable $200; credit Cash $14,200.

102. A company issued 5-year, 7% bonds with a par value of $100,000. The company received $97,947 for the bonds. Using the straight-line method, the amount of interest expense for the first semiannual interest period is: 

A. $3,294.70.

B. $3,500.00.

C. $3,705.30.

D. $7,000.00.

E. $7,410.60.

103. The effective interest amortization method: 

A. Allocates bond interest expense over the bond's life using a changing interest rate.

B. Allocates bond interest expense over the bond's life using a constant interest rate.

C. Allocates a decreasing amount of interest over the life of a discounted bond.

D. Allocates bond interest expense using the current market rate for each interest period.

E. Is not allowed by the FASB.

104. A company issued 7%, 5-year bonds with a par value of $100,000. The market rate when the bonds were issued was 7.5%. The company received $97,947 cash for the bonds. Using the effective interest method, the amount of interest expense for the first semiannual interest period is: 

A. $3,500.00.

B. $3,673.01.

C. $3,705.30.

D. $7,000.00.

E. $7,346.03.

105. The market value of a bond is equal to: 

A. The present value of all future cash payments provided by a bond.

B. The present value of all future interest payments provided by a bond.

C. The present value of the principal for an interest-bearing bond.

D. The future value of all future cash payments provided by a bond.

E. The future value of all future interest payments provided by a bond.

106. The Premium on Bonds Payable account is a(n): 

A. Revenue account.

B. Adjunct or accretion liability account.

C. Contra revenue account.

D. Contra asset account.

E. Contra liability account.

107. Adidas issued 10-year, 8% bonds with a par value of $200,000. Interest is paid semiannually. The market rate on the issue date was 7.5%. Adidas received $206,948 in cash proceeds. Which of the following statements is True? 

A. Adidas must pay $200,000 at maturity and no interest payments.

B. Adidas must pay $206,948 at maturity and no interest payments.

C. Adidas must pay $200,000 at maturity plus 20 interest payments of $8,000 each.

D. Adidas must pay $206,948 at maturity plus 20 interest payments of $8,000 each.

E. Adidas must pay $200,000 at maturity plus 20 interest payments of $7,500 each.

108. A company received cash proceeds of $206,948 on a bond issue with a par value of $200,000. The difference between par value and issue price for this bond is recorded as a: 

A. Credit to Interest Income.

B. Credit to Premium on Bonds Payable.

C. Credit to Discount on Bonds Payable.

D. Debit to Premium on Bonds Payable.

E. Debit to Discount on Bonds Payable.

109. If an issuer sells bonds at a date other than an interest payment date: 

A. This means the bonds sell at a premium.

B. This means the bonds sell at a discount.

C. The issuing company will report a loss on the sale of the bonds.

D. The issuing company will report a gain on the sale of the bonds.

E. The buyers normally pay the issuer the purchase price plus any interest accrued since the prior interest payment date.

110. A company issues at par 9% bonds with a par value of $100,000 on April 1, which is 4 months after the most recent interest date. The cash received for accrued interest on April 1 by the bond issuer is: 

A. $750.

B. $5,250.

C. $1,500.

D. $3,000.

E. $6,000.

 

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