According to this theory, personalities arise because of attempts to resolve conflicts between unconscious sexual and aggressive impulses and societal demands to restrain these impulses.
Freud believed that behavior and personality derive from the constant and unique interaction of conflicting
psychological forces that operate at three different levels of awareness: the preconscious, the conscious, and the unconscious.
preconscious- contains all the information outside of a client's attention but readily available if needed—thoughts and feelings that can be brought into consciousness easily.
unconscious- contains thoughts, feelings, desires, and memories of which clients have no awareness but that influence every aspect of their day-to-day lives. Freud proposed that personalities have three components: the id, the ego, and the superego.
Ego- The component that manages the conflict between the id and the constraints of the real world.
Superego-The moral component of personality. It contains all the moral standards learned from parents and society.
Its job is to determine the best course of action based on information from the id, reality, and the superego.
When the it is comfortable with its conclusions and behaviors, a client is said to be ego-syntonic. However, if a client is bothered by some of his or her behaviors, he or she would be egodystonic (ego alien).
Some parts are unconscious, whereas others are preconscious or conscious.
operates according to the reality principle—the awareness that gratification of impulses has to be delayed in order to accommodate the demands of the real world. Its role is to prevent the id from gratifying its impulses in socially inappropriate ways.
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Pro-Weave manufactures stadium blankets by passing the products through a Weaving department and a Sewing department. The following information is available regarding its June inventories.
|Beginning Inventory||Ending Inventory|
|Raw materials inventory||$120,000||$185,000|
|Work in process inventory-Weaving||300,000||330,000|
|Work in process inventory-Sewing||570,000||700,000|
|Finished goods inventory||1,266,000||1,206,000|
The following additional information describes the company’s production activities for June.
Raw materials purchases (on credit) $500,000 Labor used Factory payroll cost (paid in cash) 3,060,000 Direct-Weaving$1,200,000 Other factory overhead cost (Other accounts credited) 156,000 Direct-Sewing 360,000 Materials used Indirect 1,500,000 Direct-Weaving $240,000 Overhead rates as a percent of direct labor Direct-Sewing 75,000 Weaving 80% Indirect 120,000 Sewing 150% Sales on credit$4,000,000
Prepare journal entries dated June 30 to record indirect labor usage.
Create the following table similar to the one in the previous Exhibit.
Then use additions and subtractions to show the dollar effects of each transaction on individual items of the accounting equation (identify each revenue and expense type, such as commissions revenue or rent expense).
The company paid an assistant $1,400 cash as wages for the period.
(Note: This is a variation of P 19-12, modified to include convertible bonds and contingently issuable shares.) On December 31, 2017, Dow Steel Corporation had 600,000 shares of common stock and 300,000 shares of , noncumulative, nonconvertible preferred stock issued and outstanding. Dow issued a common stock dividend on May 15 and paid cash dividends of and to common and preferred shareholders, respectively, on December 15, 2018.
On February 28, 2018, Dow sold 60,000 common shares. In keeping with its long-term share repurchase plan, 2,000 shares were retired on July 1 . Dow's net income for the year ended December 31,2018 , was . The income tax rate is . Also, as a part of a 2017 agreement for the acquisition of Merrill Cable Company, another 23,000 shares (already adjusted for the stock dividend) are to be issued to former Merrill shareholders on December 31, 2019, if Merrill's 2019 net income is at least $500,000. In 2018, Merrill's net income was
As part of an incentive compensation plan, Dow granted incentive stock options to division managers at December 31 of the current and each of the previous two years. Each option permits its holder to buy one share of common stock at an exercise price equal to market value at the date of grant and can be exercised one year from that date. Information conceming the number of options granted and common share prices follows:
|Date Granted||Options Granted||Share Price|
|(adjusted for the stock dividend)|
|December 31, 2016||8,000||$24|
|December 31, 2017||3,000||$33|
|December 31, 2018||6,500||$32|
Required: Compute Dow’s basic and diluted earnings per share for the year ended December 31, 2018.