21) For accounting purposes, the method used to account for long-term investments in common stock is determined by: A) the amount paid for the stock by the investor. B) the extent of an investor’s influence on the investee’s operating decisions and policies. C) whether the stock has paid dividends in the past years. D) whether the dividend declared is a cash or stock […]
81. Stuart Manufacturing sells an old machine to KSS Corp. which is having financial difficulty. Stuart agrees to accept payment over 3 years. The adjusted basis of the machine to the seller is $5,000 and the buyer is expected to make payments of $2,000 per year for 3 years. What amount of net profit is recognized by the seller in year 3 if the […]
36) If equipment is sold for $50,000, it is shown in the financing activities section. 37) If 2,000 shares of stock were sold for $10 per share, cash flow from financing activities would decrease $20,000. 38) Indicate the effect that each of the following transactions has on the cash balance. Use (I) for increase, (D) for decrease, and (N) for no change. […]
41.Burke Company has a break-even of $600,000 in total sales. Assuming the company sells its product for $50 per unit, what is its margin of safety in units if sales total $850,000? A. 5,000 units B. 250,000 units C. 12,000 units D. 17,000 units 42.Which of the following software applications is most useful for performing C-V-P sensitivity analysis? A. Database software B. Spreadsheet […]
111. Parris Corporation purchased 40% of Samitz Corporation for $100,000 on January 1. On November 17 of the same year, Samitz Corporation declared total cash dividends of $12,000. At year-end, Samitz Corporation reported net income of $60,000. The balance in the Parris Corporation’s Long-Term Investment-Samitz account at December 31 should be: A. $80,800. B. $100,000. C. $95,200. D. $119,200. E. $124,000. 112. Clark Corporation purchased 40% of IT Corporation for $125,000 […]
51.If the market value of inventory is greater than its cost, then the application of the lower-of-cost-or-market rule would: a.decrease both the current ratio and net income. b.decrease the current ratio but not change net income. c.not change the current ratio but decrease net income. d.change neither the current ratio nor net income. 52.During a period of rising prices and inventories, which method causes […]
70) Berkel Company processes sugar cane into three products. During May, the joint costs of processing were $600,000. Production and sales value information for the month were as follows: Product Units Produced Sales Value at Splitoff Point Separable costs Sugar 15,000 $200,000 $60,000 Sugar Syrup 10,000 175,000 192,000 Fructose Syrup 5,000 125,000 96,000 Required: Determine the amount of joint cost allocated to […]
106. An estimated liability: A. Is an unknown liability of a certain amount. B. Is a known obligation of an uncertain amount that can be reasonably estimated. C. Is a liability that may occur if a future event occurs. D. Can be the result of a lawsuit. E. Is not recorded until the amount is known for certain. 107. Estimated liabilities commonly arise from all of the following except: A. Warranties. […]
41. Cash outflows from a capital investment project include: A. Incremental revenues. B. The reduction in the amount of working capital. C. Increases in operating expenses. D. All of the other answers are correct. 42. Select the incorrect statement concerning the present value index (PVI). A. The PVI is computed by dividing the total present value of the cash inflows by the present value of the cash outflows. B. The PVI should […]
61.Which of the following is a characteristic of financial accounting information? A.Its preparation requires judgment. B.It is more about the future than it is about the past. C.None of it is based on estimates, assumptions, and judgments. D.Notes and explanations from management are not included. 62.Which of the following statements is considered a “snapshot” of the […]
Often in our society when we are asked to identify diversity groups, we usually specify race and ethnicity or perhaps sexual orientation. Rarely do individuals identify people with disabilities as a diverse group within our society. This speaks to the historic marginalization and oppression of this group. For centuries, the people with disabilities have been either ignored or, worse, abused and mistreated. The fact that the Americans with Disabilities Act (ADA) was only passed in 1990 is an example of how long it has taken for the public and the government to properly address the needs of this population and the long-standing discrimination they have encountered.
Our society remains able-centric, and ableism is a part of our fabric. Throughout history there are examples of how people with disabilities were considered "less than" and were subsequently euthanized or were victims of eugenics. The society encourages people to make decisions regarding whether a person should be born, stay alive, or procreate largely based on whether a person will contribute to society or will be a drain on its resources. Further, it is a moral and subjective determination—one that is that based on the answer to the question of what is a life worth living?
Consider that if a woman is pregnant after age 35, it is strongly suggested that she get an amniocentesis to identify potential disabilities. Often if the test results come back positive, a doctor would recommend that a woman consider ending the pregnancy. In instances of in vitro fertilization, couples are counseled to only have a minimum number of fertilized eggs transferred because the higher the number of embryos that turn into viable fetuses, the more likely one or more of the children will be born with a disability.
This week, you analyze the marginalization and oppression of people with disabilities as you examine the historical treatment of this group. Then you analyze the impact of the social construction of disability in the Parker family case study. You will also analyze the role of the social worker in working with clients with disabilities and apply social work skills to this case study.
Adams, M., Blumenfeld, W. J., Castaneda, C., Catalano, D. C. J., DeJong, K., Hackman, H. W,... Zuniga, X. (Eds.). (2018). Readings for diversity and social justice (4th ed.). New York, NY: Routledge Press.
Chapter 103, (pp. 493-497)
Chapter 108, (pp. 512-513)
Chapter 109, (pp. 513-514)
Gilson, S. F., & DePoy, E. (2002). Theoretical approaches to disability content in social work education. Journal of Social Work Education, 38(1), 153–165.
Note: Retrieved from Walden Databases.
Plummer, S.-B., Makris, S., & Brocksen S. M. (Eds.). (2014). Social work case studies: Foundation year. Baltimore, MD: Laureate International Universities Publishing. [Vital Source e-reader].
“Working With Clients With Disabilities: Valerie”
Plummer, S.-B., Makris, S., & Brocksen S. M. (Eds.). (2014). Sessions: Case histories. Baltimore, MD: Laureate International Universities Publishing. [Vital Source e-reader].
"The Parker Family"
Laureate Education (Producer). (2013). Parker Family (Episode 30) [Video file]. In Sessions. Retrieved from https://class.waldenu.edu
Note: The approximate length of this media piece is 4 minutes.
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Consider the notion that an individual with a disability may feel primarily defined by his or her ability status. Also, consider the historical treatment of people with disabilities and the number of individuals who were euthanized and sterilized in the U.S. and across the globe due to having a disability.
For decades, individuals with disabilities were left in institutions, hidden away from the rest of society. Parents were told if their child was born with a disability, they should have them locked away. Consider in today's society how people with disabilities are still "hidden." Think about how many people you see each day that have a visible disability. While there are many hidden disabilities that should not be ignored, it is significant to recognize the limited number of people you see each day with disabilities. Also, consider how others react toward a person with a disability in public. Do they stare? Do they move away? Do they invade the person's space and ask inappropriate questions? What experiences have you seen in public with a person with a disability? Why do you think society has marginalized this group for so long? Why are those with disabilities limited or eliminated from full participation in society today? Who has the right to decide what makes a "good life" and how is that decision made?
To prepare: Read the case "Working With Individuals With Disabilities: Valerie."
Working With Clients With Disabilities: The Case of Valerie Valerie is a 56-year-old, heterosexual, African American female. She receives Social Security Disability Insurance (SSDI) and works part time at a credit card company as a telemarketer. She currently lives in an apartment alone but receives home attendant services for 5 hours a day. She lost her left leg when she was hit by a car and has a prosthesis. She uses a walker or an electric scooter to be ambulatory but generally prefers the scooter. She is slightly overweight, which makes using the walker more painful. She has been prescribed Zoloft® (100 mg per day) for general anxiety and has been taking it for almost 3 years. Valerie has a history of drug and alcohol abuse, although she has been drug free for 15 years. She has a core group of friends she has maintained a relationship with over the course of her lifetime, and although she does not see them as often as she would like, she keeps in touch over the phone and through email. She has no criminal background. Valerie came for services to address unresolved feelings related to an abusive marriage. She continued to be in contact with her ex-husband, John, although they had been divorced for almost 13 years. Valerie said that she and John had remained intimate since the separation and divorce and that John texted and called her to meet for sex. She felt torn because she believed no one else would want to date her due to her disability but also felt John was using her. She also stated that although he had stopped hitting her, he continued to be verbally abusive. She remained anxious and depressed and felt hopeless about the situation. Valerie said John abused alcohol and began using drugs in the first few years of their marriage. Unaware of his illicit drug use, Valerie arrived home from work early one day to surprise him and found him using cocaine. John attacked her and forced her to use cocaine as well. She relented due to her fear of continued assault. An ongoing pattern of drug use and physical assault persisted throughout their marriage. Valerie lost her left leg when she was walking across the street and was hit by a car, and she spent close to 9 months in the hospital and a rehabilitation program. She was fitted for a prosthetic leg and given an electric scooter through her insurance company, which allowed her to begin working part time at a credit card company when she returned home. John’s abusive behavior and drug use continued, so Valerie hid her paychecks, slowly saving her money until she had enough to leave. Eventually, she was able to rent a room. In addition, she was able to secure the assistance of a home health aide. Valerie began individual and group sessions to address her feelings of depression and anxiety. I worked with her to set manageable goals to increase her independence in physical functioning and from her ex-husband’s controlling and abusive behaviors. Valerie and I agreed to use cognitive behavioral therapy to address her continued negative thought patterns that affected her behavior. Valerie shared many insights into her disability to help me understand how she felt in a world that was not very accessible. Through our meetings, I learned about the Americans with Disabilities Act (ADA) and how inaccessible buildings and programs affected her quality of life. We met once a week for 3 months, and I monitored Valerie’s depression through a baseline and then periodic administrations of a depression screen using the Beck Depression Inventory. After 12 weeks, we decided together it was time for termination. She reported fewer episodes of anxiety and expressed feelings of hope for the future. She continued to attend the group sessions and found new friends who had become a support network for her. She had stopped seeing her ex-husband and changed her phone number to prevent him from contacting her.
Post an explanation of why our society has marginalized those with varying abilities historically. Then, explain the role of social workers in supporting clients with varying abilities (not limited to physical and mental) while recognizing and honoring those clients' other identity characteristics. Use specific examples from the case study in your explanation.
Respond to at least two colleagues by refuting or supporting either your colleagues' analysis of the marginalization and oppression of individuals with disabilities or supporting or refuting their analysis of the role of the social worker in working with clients with disabilities.
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