Accounting Chapter 11

Term Definition
Corporations -Separate legal entity (own assets, incur liabilities, enter into contacts, sue and be sued)-Governance-Stockholders have the right to vote and receive dividends (dependent on the type of stock they own)
Governance Stockholders (owners of voting shares) elect Board of Directors; Board appoints President (CEO) CFO, etc.
Equity as a source of financing A company can either issue stock (equity) or issue debt (liability) as a source of financing the company's operations
Advantages of issuing equity Ease of raising capital, dividend flexibility, return on investment
Ease of raising capital Ready capital markets to buy/sell; greater number of potential investors
Dividend flexibility Dividends are NOT liabilities until declared by the Board
Return on Investment ROI is usually higher on stocks than bonds
Disadvantages of issuing equity Control, no tax incentive, effect on key ratios
Control issuing additional shares of stock dilutes ownership control
No tax incentive dividends are not tax deductible, whereas interest expense is tax deductible
Effect on key ratios EPS (Earning Per Share)
Authorized Shares Maximum number of shares that can be sold to the public
Issued Shares total number of shares issued (sold) to stockholders since formation. Includes all stock held by outside stockholders and all stock repurchased by company (Treasury Stock)
Outstanding Shares number of shares held by outside stockholders
Treasury Stock Shares of the company's own stock that were originally issued (sold) and have now been bought back and are being held by the company. Since it has been bought back, it represents a return of the original investment to the owner.
Par Value -A nominal value-protects creditors by limiting the amount of assets that can be distributed to shareholders before liquidation -usually below anticipated selling price. When selling price exceeds par, the excess is APIC-May indicate a stated value
Contributed Capital (Stock) Investments by owners: includes various of stock -Preferred stock-Common stock -Additional Paid in Capital
Preferred Stock first dibs on dividends to preferred shareholders
Common stock only class of stock with voting rights
Additional Paid in Capital Excess of selling price over par value
Earned Capital (Retained Earnings) -Increase by Net Income (with a credit)-Decreased by net losses and dividends (a debit)
Common Stock (basic rights) -voting rights -dividends -preemptive right -liquidation right
Dividends right to receive share of corp. earnings as their return on investment (ROI)
Preemptive Rights Right to maintain proportionate ownership interest when new shares are issued
Liquidation Rights Right to a proportionate share of assets upon liquidation
Dividend Preference right to receive a dividend before common stockholders receive anything
Cumulative Preference Any unpaid preferred dividends from the past + current year's dividend must be paid in full before common shareholders receive any dividends
IPO Initial Public Offering. The first time a corporation sells stock to the public
Secondary Markets Transaction between two investors buying and selling the company's stock. These transactions DO NOT affect the corporation's accounting records.
Employee Compensation Stock can also be issued (sold) to employees as part of their compensation package. Stock options allow employees to purchase stock from the company at a predetermined, fixed price
Stock issued for non-cash asset Record at FMV of stock traded or FMV of asset received, whichever is a better indicator of market value. If both given, use FMV of stock
Types of Dividends : cash and stock -Distribution of earnings to shareholders -Usually in the form of cash. Can be other assets or additional shares of stock-Once board declares a dividend, it becomes a liability-Requirements: sufficient retained earnings and sufficient cash flow
Cash Dividends -Date of declaration -Date of record -Date of payment
Date of declaration Record the liability (increases current liability)
Date of record Stockholders as of this date are entitled to receive dividends
Date of Payment Record distribution of cash (decreases current asset)
Stock Dividends to remember -Issuing new stock increases contributed capital (increases number shares issued) and reduce RE (no effect on SHE) -Stock dividends decrease retained earnings directly
Stock Splits purpose -Decrease market price of stock -Increase number of shares authorized, issued, and outstanding-Decrease (split) the par value
What is the effect of stock splits? -No change in value of corporation -No change in total shareholder equity -No charge in Retained Earnings
Reasons why a company would buy back shares as treasury stock -Increases EPS because just reduced number of shares outstanding -Reduce supply of shares in a market price -Meet stock option obligations (buy shares back so they can be issued to EEsu stock options) -Prevent hostile takeover
Cost Method Treasury Stock is debited for full cost of shares purchased
Earnings Per Share -One of the most widely used financial ratios-Allows analysts to compare "earnings" (net income) of a company with other companies in the same industry to determine which one is generating a better "return" -Must be disclosed on the face of the IS

9-2 science

Term Definition
bacteria single-celled organisms that lack a nucleus.
flagellum a long whiplike structure that helps a cell move.
binary fission a form of asexual reproduction in which one cell divides to form two new identical cells.
asexual reproducyion a reproductive process that involves only one parent and produces offspring that are identical to the parent
sexual reproduction a reproductive process that involves two parents that combine their genetic material to produce a new organism which differs from both parents
endospore A small, rounded, thick-walled, resting that forms inside a bacterial cell.
pasteurization a process of heating food to a temperature that is high enough to kill most harmful bacteria without changing the taste of the food

Embryo Système respiratoire

Question Answer
Est-ce que les poumons sont necessaires au cours de la vie intra-uterine? Non
A quel moment les poumons doivent-ils etre fonctionnels? Ils doivent etre immediatement fonctionnels au moment de la naissance, soit des la premiere bouffee d'air.
Quel est le revetement du larynx, de la trachee, des bronches et des poumons? Un revetement epithelium d'origine endodermique
Qu'est-ce qui entoure l'intestin anterieur? Le mesoderme splanchnique (qui a des composants cartilagineux et des composants musculaires)
Quels sont les 5 stades du developpement respiratoire (nom+periode)? 1-Embryonnaire: du 22e jour a la 6e semaine2-Pseudoglandulaire: 6e a 16e semaine3-Canaliculaire: 16e a 26e semaine4-Sacculaire: 26e a 36e semaine5-Alveolaire:36e semaine (NAISSANCE)


Question Answer
Cell membrane An outer layer that controls what gets in and what gets out
The smallest form of functional life
mitochondria Creates energy for the cell and also Preforms respiration
Chloroplasts Preforms photosynthesis and is found in only plant cells
Cell wall A rigged structure that surrounds the cell membrane and provides support
Cell theory Every living thing has at least one or more cells
Organelles An organ for the cell
Vacuole The way the cells store stuff
Cytoplasm A gel like structure that all the organelles float in

Top 50

Dénomination commune Nom commercial Classe médicamenteuse
Acetaminophene + Codeine Empracet-30® et Empracet-60® (originellement) Analgesique – antipyretique (codeine: analgesique opiace)
Metformine Glucophage® Antihyperglycemiant oral (biguanide)
Sitagliptine Januvia® Antihyperglycemiant oral (inhibiteur de l'enzyme dipeptidyl peptidase 4 (ou DPP-4), amplificateur d'incretines)
Citalopram Celexa® Antidepresseur (inhibiteur selectif du recaptage de la serotonine)
Escitalopram Cipralex® Antidepresseur, anxiolytique, antiobsessionnel (inhibiteur selectif du recaptage de la serotonine ou ISRS)
Venlafaxine Effexor XR® Antidepresseur, anxiolytique (inhibiteur du recaptage de la serotonine et de la noradrenaline ou IRSN)
Pregabaline Lyrica® Analgesique
Acide acetylsalicylique Aspirin® Analgesique, anti-inflammatoire non steroidien (AINS), antipyretique, antiagregant plaquettaire
Amoxicilline Amoxil® (originellement) Antibiotique (penicilline)
Azithromycine Zithromax® Antibiotique (macrolide)
Ciprofloxacine Cipro® Antibiotique (quinolone)
Clarithromycine Biaxin® Antibiotique (macrolide)
Levothyroxine Synthroid® Hormone thyroidienne
Ethinylestradiol + Drospirenone Yasmin® Contraceptif hormonal, traitement de l’acne
Ethinylestradiol + Levonorgestrel Alesse® Contraceptif hormonal
Hydrochlorothiazide (HCTZ) Hydrodiuril® (originellement) Diuretique – Antihypertenseur (diuretique thiazidique)
Furosemide Lasix® Diuretique (diuretique de l’anse)
Fluticasone Flovent HFA®, Flovent Diskus®, Flonase®, Avamys® Corticosteroide pour inhalation orale, corticosteroide pour administration intranasale
Mometasone Nasonex® Corticosteroide
Salbutamol Ventolin® Bronchodilatateur (agoniste des recepteurs Beta2-adrenergiques)
Salmeterol / Fluticasone Advair ® Bronchodilatateur (agoniste des recepteurs Beta2-adrenergiques) + corticosteroide en inhalation (combine dans un meme inhalateur)
Bisoprolol Monocor® (originellement) Antagoniste des recepteurs Beta-adrenergiques (ou beta-bloquants)
Irbesartan Avapro® Antagoniste des recepteurs AT1 de l'angiotensine II (ou ARA)
Valsartan Diovan ® Antagoniste des recepteurs AT1 de l'angiotensine II (ou ARA)
Tamsulosine Flomax CR® Antagoniste selectif des recepteurs alpha1A/1D-adrenergiques de la prostate et de la vessie
Alendronate Fosamax® Regulateur du metabolisme osseux (biphosphonate)
Risedronate Actonel® Regulateur du metabolisme osseux (biphosphonate)
Atorvastatine Lipitor® Regulateur du metabolisme des lipides (inhibiteur de l'HMG-CoA reductase ou statine)
Rosuvastatine Crestor® Regulateur du metabolisme des lipides (inhibiteur de l'HMG-CoA reductase ou statine)
Clopidogrel Plavix® Inhibiteur de l'agregation plaquettaire
Esomeprazole Nexium® Inhibiteur de la pompe a protons H+/K+ ATPase (ou IPP)
Ezetimibe Ezetrol® Inhibiteur de l'absorption du cholesterol + hypolipemiant
Metoprolol Lopresor® Inhibiteur des recepteurs Beta-adrenergiques (ou Beta-bloquants
Pantoprazole Pantoloc® Inhibiteur de la pompe a protons (ou IPP)
Perindopril Coversyl® Inhibiteur de l'enzyme de conversion de l'angiotensine (ou IECA)
Ramipril Altace® Inhibiteur de l'enzyme de conversion de l'angiotensine (ou IECA)
Docusate sodique Colace® Emollient fecal
Vitamine D3 D-Tabs® (plusieurs autres marques de commerce possibles) Supplement de vitamine D
Quetiapine Seroquel® Antipsychotique
Valacyclovir Valtrex® Antiviral
Cyclobenzaprine Flexeril® (originellement) Myorelaxant (ou relaxant musculaire)
Methylphenidate Ritalin® Stimulant du systeme nerveux central
Amlodipine Norvasc® Antihypertenseur, antiangineux (bloqueur des canaux calciques)
Gliclazide Diamicron® Antidiabetique oral (hypoglycemiant sulfonyluree)
Warfarine Coumadin® Anticoagulant
Celecoxib Celebrex® Anti-inflammatoire non steroidien (AINS)
Naproxene Naprosyn® Anti-inflammatoire non steroidien (AINS)
Lorazepam Ativan® Anxiolytique, sedatif (benzodiazepine)
Oxazepam Serax® (originellement) Anticonvulsivant, anxiolytique, hypnotique, sedatif (benzodiazepine)
Zopiclone Imovane® Hypnotique, sedatif
Acetaminophene Tylenol®, Tempra®,Atasol®, etc. Antipyretique,analgesique
Ibuprofene Advil®, Motrin®, etc. Analgesique,anti-inflammatoire,antipyretique
Dextromethorphane(DM) Benylin DM®, BalminilDM®, etc. Antitussif nonnarcotique
Dimenhydrinate Gravol®, etc. Antiemetique,antivertiges,antihistaminique detype H1
Diphenhydramine Benadryl®, etc. Antihistaminique detype H1
Pseudoephedrine Sudafed®, etc. Decongestionnant

Food vocab

Term Definition
La comida Food
La leche Milk
Las papas Potatos
El refresco Soft drink
Las verduras Vegetables
El arroz Rice
La carne Meat
Los cereales Grains
El durazno Peach
Los huevos Eggs
La maA­z Corn
La manzana Apple
La naranja Orange
El pastel Cake
El pescado Fish
El pollo Chicken
El tocino Bacon
Caliente Hot
Picante Spicy
RiquA­simo Tasty (+)

Physical Science Modules 7 & 8 Vocabulary

Term Definition
Aphelion The point at which the earth is farthest from the sun
Perihelion The point at which the earth is closest to the sun
Lines of longitude Imaginary lines that run north and south across the earth
Lines of latitude Imaginary lines that run east and west across the earth
Coriolis effect The way in which the rotation of the earth bends the path of winds, sea currents, and objects that fly through different latitudes
Air mass A large body of air with relatively uniform pressure, temperature, and humidity
Weather front A boundary between two air masses
Updraft A current of rising air
Insulator A substance that does not conduct electricity very well

ATLS 12 Trauma in Pregnancy and Intimate Partner Violence

Question Answer
What is the position of the fetus at 12, 20, and 36 weeks of pregnancy? 12 weeks, intrapelvic organ; 20 weeks at umbilicus; 34-36 weeks, reaches the costal margin
Quick complications may amniotic fluid cause during trauma Amniotic fluid embolism and disseminated intravascular coagulation
What is a normal hematocrit in late pregnancy? 31-35%
What blood volume could be lost before symptoms of hypovolemia occur 1200-1500 mL
Order the normal lab values in a pregnancy HCT 32-42%; WBC 5-12,000; arterial pH, 7.402 7.45; bicarbonate, 17-22; PaCO2 25-30 mmHg; fibrinogen 3.79 g/L
In the third trimester what percentage of cardiac output does the uterus and placenta received. 20%
What normally happens to heart rate in pregnancy Heart rate increases gradually by 10-15 bpm during pregnancy reaching a maximum rate by the third trimester
What is the normal physiologic response of blood pressure in pregnancy? Pregnancy results in the 5-15 mmHg fall in systolic and diastolic pressure during the second trimester blood pressure returns to near normal levels at term
What ECG changes are anticipated? The axis may shift leftward by approximately 15°. Flattened or inverted T waves in leads 3 and aVF in the precordial leads may be normal
Changes in the respiratory system can be anticipated in pregnancy Minute ventilation increases primarily as a result of an increased tidal volume. Hypocapnia is therefore, and in late pregnancy. A PaCO2 of 35-40 mmHg may indicate impending respiratory failure during pregnancy
Would affect her pregnancy have on the gastrointestinal system? Gastric emptying is delayed during pregnancy, so early gastric tube decompression may be particularly important to avoid the aspiration of gastric contents.
How does the pelvis change during pregnancy? The symphysis pubis widens to 4-8 mm and the sacroiliac joint spaces increase by the seventh month of gestation
With changes in pregnancy contribute to massive bleeding associated with pelvic fractures? Large, engorged pelvic vessels that surround the gravid uterus contribute to massive retroperitoneal bleeding after blunt trauma
The clamp she is a complication of late pregnancy that can mimic head injury. It should be considered if seizures occur with associated Hypertension hyperreflexia proteinuria and peripheral edema
Describing how indirect injury to the fetus may occur Rapid compression, deceleration, contrecoup effect, or shearing force resulting abruptio placentae
What is the appropriate PCO2 in late stage pregnancy if intubation occurs 30 mmHg
If the patient is immobilized on a spine board how do you take pressure off the vena cava The patient or the spine more can be long rolled 4-6 inches to the left and supported with bolstering device
Y should vasodepressors be avoided in late pregnancy These agents further reduce uterine blood flow, resulting in fetal hypoxemia
What is the main cause of fetal death Maternal shock and maternal death
What is the second most common cause of fetal death Placental abruption
What of the signs and symptoms of abruptio placenta Vaginal bleeding, uterine tenderness, frequent uterine contractions, uterine tetany, uterine irritability (uterus contract when touched)
Late in pregnancy, abruption may occur following Relatively minor injuries
Uterine rupture, a rare injury, is suggested by findings of Abdominal tenderness, guarding, rigidity, or rebound tenderness, especially if there is profound shock
The findings of a uterine rupture include Abdominal fetal lie, easy palpation of fetal parts because of their extrauterine location, and inability to readily palpate the uterine fundus when there is fungal rupture
X-ray evidence of rupture includes Extended fetal extremities, abnormal fetal position, and free intraperitoneal air
At how many weeks of gestation can fetal heart found to be found with the Doppler ultrasound 10 weeks
At what stage of gestation for continuous fetal monitoring. Undertaken 20-24 weeks
How long should they be monitored Patients at no risk for fetal loss should be continuously monitored for 6 hours, or S patients with risk factors for fetal loss or placenta abruption should be monitored for 24 hours
What are the risk factors in deciding who and how long fetal monitoring should be applied The risk factors are maternal heart rate greater than 110, and injury severity score greater than 9, evidence of placental abruption, fetal heart rate greater than 160 or less than 120, ejection during a motor vehicle accident, and motorcycle and pedestri
Enumerate the signs of impending maternal and/or fetal decompensation Abnormal fetal heart rate, repetitive decelerations, absence of accelerations or beat-to-beat variability, infrequent uterine activity
How should diagnostic peritoneal lavage performed in the pregnant patient? The catheter should be placed above the umbilicus using the open technique
All pregnant Rh- trauma patient shouldn't receive Rh immunoglobulin therapy unless the injury is remote from the uterus. Why is this? Because as little as 0.01 mL of Rh+ blood was sensitize 70% of Rh- patients
Y Wood Perry Morgan cesarean section be considered Fetal distress can be present when the mother has no hemodynamic abnormalities, and progressive maternal instability compromises fetal survival
Under what circumstances would you consider intimate partner violence as a cause of trauma Injuries and consistent with stated history; diminished self image, depression, or suicide attempts; self abuse; frequent ED or Dr. visits; symptoms suggestive of substance abuse; self blame for injuries; partner insist on being present for interview and
Screening questions for intimate partner violence Have your been kicked, hip, punched, or otherwise hurt by someone in the last year; he feels safe in your current relationship; is there a partner from a previous relationship who is making you feel unsafe now

Cell structures

Cell membrane a phospholipid layer that covers a cell's surface and acts as a barrier between the inside of a cell and the cell's environment
Cell wall A ridgid structure that surrounds the cell membrane and provides support to the cell
Vacuole a space or vesicle within the cytoplasm of a cell, enclosed by a membrane and typically containing fluid
choloroplast a plastid that contains chlorophyll and in which photosynthesis takes place
mitochondria an organelle found in large numbers in most cells, in which the biochemical processes of respiration and energy production occur. It has a double membrane, the inner layer being folded inward to form layers
endoplasmic reticulum A system of membranes that is found in a cell's cytoplasm and that assists in the production processing, and transport of proteins and in the production of lipids
Nucleus In a eukaryotic cell, a membrane-bound organelle that contains the cell's DNA and that has a role in processes such as growth, metabolism, and reproduction
nucleolus a small dense spherical structure in the nucleus of a cell during interphase
lysosome a cell organelle that contains digestive enzymes
cytoplasm the material or protoplasm within a living cell, excluding the nucleus
Ribosome A cell organelle composed of RNA and protein ; the site of protein synthesis

World War I

Question Answer
Contraband Supplies captured from an enemy during wartime
Lusitania British passenger liner sunk by a German U-boat during World War I
Sussex Pledge A promise made by Germany to the US in 1916 during World War I
Zimmerman Note Telegram written by German foreign minister Zimmerman proposing an alliance between Germany and Mexico against the US during World War I
Selective Service Act An act passed by congress in 1917 authorizing a draft of men for military service
War Industry Board A board created to coordinate the production of war materials and the production of war supplies
Propaganda Information that's not objective and is used primarily to influence an audience and further an agenda
Great Migration Movement of the African Americans in the twentieth century from the rural south to the industrial north
Treaty of Versailles The most important of peace treaties that brought World War I to an end
Fourteen Points List of terms for resolving World War I and future wars outlined by American President Woodrow Wilson
Self-Determination The right of people to choose their own form of government
League of Nations World organization established after World War I to promote peaceful cooperation between countries