You may claim a child as a dependent on your tax return if that person is a qualifying child who meets the following requirements:

(i) The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, stepsister, or a descendant of any of them.

(ii) The child must be under age 19 at the end of the year, under age $24$ at the end of the year and a full-time student, or any age if permanently disabled.

(iii) The child must have lived with you for more than half of the year, unless the absence is "temporary" for education, illness, vocation, business, or military service.

(iv) The child must not have provided more than half of his/ her support for the year.

(v) The child cannot file a joint return.

Determine whether you could claim a child as a dependent in the following situations.

a. You have a $22$-year-old stepdaughter who is a full-time student, lives year-round in another state, and receives full support from you.

b. You have an $18$-year-old son who works full-time writing software, lives with you, and supports himself.

c. Your nephew (who cannot be claimed by anyone else) is a $20$-year-old full-time student who lives with and is supported by you.

d. Your half-brother is an $18$-year-old part-time student who lived with you for eight months of the tax year and received two-thirds of his support from you.

Financial literacy for kids is to teach them how to handle money responsibly. How much money do kids have to manage, for example? Recent research by Schnur Educational Research Associates, 18 kids aged 11 to 14 and 15 kids between 8 and 10 were also recorded. their remuneration each month. Is it acceptable to assume that children between the ages of 11 and 14 receive a mean allowance that is higher than the allowance received by adults? by kids aged 8 to 10 years old? Use a significance level of .01. Exactly what p-value?

$$\begin{array}{cc} 8-10 \text { Years } & \text { 11-14 Years } \\ 26 & 49 \\ 33 & 44 \\ 30 & 42 \\ 26 & 38 \\ 34 & 39 \\ 26 & 41 \\ 27 & 39 \\ 27 & 38 \\ 30 & 38 \end{array}$$

$$\begin{array}{cc} \text { 8-10 Years } & \text { 11-14 Years } \\ 26 & 41 \\ 25 & 38 \\ 27 & 44 \\ 29 & 39 \\ 34 & 50 \\ 32 & 49 \\ & 41 \\ & 42 \\ & 30 \end{array}$$

Study the letter to a state legislator below. Then answer the questions that follow.

$${\begin{array}{l} \text{The Honorable Jane Doe}\\ \text{The State House}\\ \text{Richmond, VA 23218}\\ \text{ }\\ \text{Dear Representative Doe:}\\ \end{array}}$$

As you know, there is currently a bill before the legislature that would create 3,000 summer jobs for teenagers in our state. I strongly urge you 10 support this bill. Passage of Bill HR 1099 will give many teenagers the chance to earn money for school. It will also provide them with experience for future jobs. Finally, the state stands to benefit from all the work these teenagers will be doing in our parks, hospitals, and civic centers. I would appreciate knowing your position on this important issue.

$$\begin{array}{l} \text{Sincerely yours,} & \text{ }\\ \text{Aaron Campbell} & \text{ }\\ & \text{ }\\ \end{array}$$

Select an education issue that is important to you. Write a letter to one of your legislators explaining why you think the issue is important. Ask for the legislator's opinion on the issue. Remember to offer a solution to the issue and ask for his or her help in passing legislation that would solve the problem.

Use the contingency table and the information below. Educational attainment

$$\begin{matrix} \text{ } & \text{Not a} & \text{High} & \text{Some} & \text{Associatc's,}\\ \text{Status} & \text{high school} & \text{school} & \text{college,} & \text{bachelor's, or}\\ \text{ } & \text{graduate} & \text{graduate} & \text{no degree} & \text{advanced degree}\\ \text{Employed} & \text{10.0} & \text{33.5} & \text{21.7} & \text{67.1}\\ \text{Unemployed} & \text{0.9} & \text{2.1} & \text{1.1} & \text{1.9}\\ \text{Not in the labor force} & \text{12.6} & \text{26.4} & \text{13.2} & \text{24.6}\\ \end{matrix}$$

Relative frequencies can also be calculated based on the row totals (by dividing each row entry by the row's total) or the column totals (by dividing each column entry by the column's total). These frequencies are conditional relative frequencies and can be used to determine whether an association exists between two categories in a contingency table. Calculate the conditional relative frequencies in the contingency table based on the row totals.

From the list below, supply the words needed to complete the paragraph. Some words will not be used. gauche, anathema, castigate, ignominy, heresy, emaciated, banter. After five years of starvation and torture, the _____ Kwame prayed for death. Hope was a foreign concept to him now; he no longer remembered what it was like to live in the sunlight. When he tried to remember, all he could visualize were the three years of humiliating _____ that preceded his incarceration. He couldn't even remember the faces of his wife and children anymore. The whole thing began when Kwame's brother, a schoolteacher, wrote a letter to a nonprofit agency in the United States to appeal for educational funds. The letter was intercepted, and Sirajul's agents brought the letter to Sirajul himself. The mad dictator declared that any letter that portrayed his reign in a bad light was total _____. Kwame's brother was executed, and then, to make a point, Sirajul _____ and imprisoned the entire family. While dictators like Sirajul were a[n] _____ to virtually anyone in the civilized world, few people had the means to stop them.

Answer each question for each voting situation.

$\textbf{(a)}$ Which candidate is a Condorcet candidate?

$\textbf{(b)}$ Which candidate is selected by the plurality method?

$\textbf{(c)}$ Which candidate is selected by the Borda method?

$\textbf{(d)}$ Which candidate is selected by the Hare method?

$\textbf{(e)}$ Which voting method(s) - plurality, Borda, or Hareviolate(s) the Condorcet criterion for this profile of voters?

In the said exercise, a senator is holding a workshop. The senator asked the $21$ workshop members to rank the issues of job creation $j$, education $e$, health care $h$, and gun control $g$ in the order of importance to themselves and the counties they represent. The workshop members rank the issues according to the following voter profile

$$\begin{array}{c|c} \small\text{Number of Voters} & \small\text{Ranking} \\ \hline 6 & \mathrm{h}>\mathrm{j}>\mathrm{g} >\mathrm{e} \\ \hline 5 & \mathrm{e}>\mathrm{g}>\mathrm{j} >\mathrm{h} \\ \hline 4 & \mathrm{g}>\mathrm{j}>\mathrm{h} >\mathrm{e} \\ \hline 3 & \mathrm{j}>\mathrm{h}>\mathrm{g} >\mathrm{e} \\ \hline 3 & \mathrm{e}>\mathrm{j}>\mathrm{h} >\mathrm{g} \\ \hline \end{array}$$

Perform each of the following steps.

a. State the hypotheses and identify the claim. b. Find the critical value(s). c. Find the test value. d. Make the decision. e. Summarize the results.

Use the traditional method of hypothesis testing unless otherwise specified. An educational researcher devised a wooden toy assembly project to test learning in 6-year-olds. The time in seconds to assemble the project was noted, and the toy was disassembled out of the child's sight. Then the child was given the task to repeat. The researcher would conclude that learning occurred if the mean of the second assembly times was less than the mean of the first assembly times. At $\alpha=0.01$, can it be concluded that learning took place? Use the $P$-value method, and find the $99 \%$ confidence interval of the difference in means.

Assume that Lentiva Group Limited provided the following description of its revenue recognition policies in the notes to its financial statements.

• Lentiva recognizes revenue from the sale of goods (such as sales of hardware and software) when it effectively transfers both ownership and risk of loss to the customer, generally when there is persuasive evidence a sales arrangement exists, the price is fixed or determinable, collectibility is reasonably assured, and delivery has occurred.
• Lentiva defers revenue from contracts to provide training services and amortizes those amounts as earned over the contract period, generally three years.

Assume that on January 1, 2013, Lentiva sold 50,000 laptop computers to a public education system for $75 million. The price of the computers includes a contract for training services, which Lentiva will provide evenly over the next two years. The separate selling price of the training services is$100 per laptop, and the separate selling price of a laptop is $1,500. Lentiva’s cost of a laptop is$1,200, and the expected cost to provide the training is $50 per laptop. At the time of sale, the customer paid Lentiva$15 million, and promised to pay the remaining amount owed in 30 days. Assuming that the arrangement meets the first criterion to recognize revenue, what journal entries will Lentiva make on these dates:

b. December 31, 2013?

Use the contingency table and the information below. Educational attainment

$$\begin{matrix} \text{ } & \text{Not a} & \text{High} & \text{Some} & \text{Associatc's,}\\ \text{Status} & \text{high school} & \text{school} & \text{college,} & \text{bachelor's, or}\\ \text{ } & \text{graduate} & \text{graduate} & \text{no degree} & \text{advanced degree}\\ \text{Employed} & \text{10.0} & \text{33.5} & \text{21.7} & \text{67.1}\\ \text{Unemployed} & \text{0.9} & \text{2.1} & \text{1.1} & \text{1.9}\\ \text{Not in the labor force} & \text{12.6} & \text{26.4} & \text{13.2} & \text{24.6}\\ \end{matrix}$$

Relative frequencies can also be calculated based on the row totals (by dividing each row entry by the row's total) or the column totals (by dividing each column entry by the column's total). These frequencies are conditional relative frequencies and can be used to determine whether an association exists between two categories in a contingency table. What percent of U.S. adults ages 25 and over who are employed have a degree?

The Arkansas Educational Television Commission, a state-owned public broadcaster, sponsored debates between the major political party candidates for the $1992$ congressional election in Arkansas's Third Congressional District. Ralph Forbes, a ballot-qualified independent, sought permission to participate in the debate. The television station's staff determined that the Forbes campaign had not generated enough enthusiasm from voters and did not include him in the debate. Forbes sued, contending that his exclusion violated his First Amendment rights. The television station argued that its decision was a viewpoint-neutral exercise of journalistic discretion. The station staff did not invite Forbes because he lacked serious voter support, not because of his views. Forbes argued that since the station is owned by the state, the government would actually be deciding who is and who is not a viable candidate. This, Forbes contends, is a decision that must be left to the voters. In addition, in an earlier campaign in which he ran as a Republican Party candidate for lieutenant governor, Forbes won a majority of the counties in the Third Congressional District.

How should this case be decided? Give the reasons for your answer.

As part of your company's human resource group, you are requested to summarize the educational levels of the 512 employees in your division. From company records, you find that 164 have no college degree (None), 42 have an associate’s degree (AA), 225 have a bachelor’s degree (BA), 52 have a master’s degree (MA), and 29 have PhDs. We also have data on how long each person has been with the company (tenure), categorized into three levels: less than 1 year, between 1 and 5 years, and more than 5 years. A table of the two variables together looks like this:

a) Find the column percentages.

As the sales manager for Natural Springs Hotel, Samantha Jones is responsible for selling conventions that use the hotel's grand ballroom. Samantha received a call from Lois Drucker, president of a 1,000-member national education association. Lois expressed interest in having her group's annual conference at the hotel. Therefore, Samantha invited Lois to lunch at the hotel's Sunset Lounge to sell her on the merits of Natural Springs Hotel. Samantha likes to establish a relationship with potential customers. So minutes into the lunch, Samantha and Lois discovered they grew up in the same town. Time flew by as they reminisced about their hometown. Before they knew it, the lunch hour was over without them discussing any business.

Samantha returned to her office and opened her expense report software. She entered all the facts of the lunch-date, guest's name, and amount spent. She paused as she stared at the Purpose of Expense box. After a moment, she entered "Preliminary meeting with president of." Only then did she realize that she never learned the name of Lois's organization. Not sure what to do, she continued by entering "National Association of Educators." Did Samantha act in an ethical manner? Many models have been promoted to assist individuals in making ethical decisions.

Analyze the action. Is the action illegal?

Assume that Lentiva Group Limited provided the following description of its revenue recognition policies in the notes to its financial statements.

• Lentiva recognizes revenue from the sale of goods (such as sales of hardware and software) when it effectively transfers both ownership and risk of loss to the customer, generally when there is persuasive evidence a sales arrangement exists, the price is fixed or determinable, collectibility is reasonably assured, and delivery has occurred.
• Lentiva defers revenue from contracts to provide training services and amortizes those amounts as earned over the contract period, generally three years.

Assume that on January 1, 2013, Lentiva sold 50,000 laptop computers to a public education system for $75 million. The price of the computers includes a contract for training services, which Lentiva will provide evenly over the next two years. The separate selling price of the training services is$100 per laptop, and the separate selling price of a laptop is $1,500. Lentiva’s cost of a laptop is$1,200, and the expected cost to provide the training is $50 per laptop. At the time of sale, the customer paid Lentiva$15 million, and promised to pay the remaining amount owed in 30 days. Assuming that the arrangement meets the first criterion to recognize revenue, what journal entries will Lentiva make on these dates:

a. January 1, 2013?

This exercise is based on the following table, which shows U.S. employment figures for 2007, broken down by educational attainment. All numbers are in millions, and represent civilians aged 25 years and over. Those classed as “not in labor force” were not employed nor actively seeking employment. Round all answers to two decimal places.

$$\begin{matrix} & \text{Employed} & \text{Unemployed} & \text{Not in Labor Force} & \text{Total}\\ \text{Less Than High School Diploma} & \text{11.5} & \text{1.6} & \text{14.2} & \text{27.3}\\ \text{High School Diploma Only} & \text{36.9} & \text{1.7} & \text{22.4} & \text{61.0}\\ \text{Some College or Associate’s Degree} & \text{34.6} & \text{1.3} & \text{14.0} & \text{49.9}\\ \text{Bachelor’s Degree or Higher} & \text{44.1} & \text{0.9} & \text{12.1} & \text{57.1}\\ \text{Total} & \text{127.1} & \text{5.5} & \text{62.7} & \text{195.3}\\ \end{matrix}$$

Find the probability that a person who had completed a bachelor’s degree or higher and was in the labor force was employed.