What Is Meant By Plasticity On The Context Of Neural...

SOWK 506 Quiz 1 Part 1: Explain what is meant by plasticity in the context of neural development and briefly describe how it occurs as a lifelong process. The term plasticity is commonly defined as â€Å"the quality of being easily shaped or molded.† But when this term is used in the context of neural development, one may refer to this as brain plasticity and/or neuroplasticity, which means that the brain has the ability to change over a lifespan. Changes in one’s brain can occur by gaining knowledge (â€Å"exercising the mind†), memorization, stress, genes, hormones, and one’s environment. Neuroplasticity is a process. As individuals go through the stages of life, he/she experiences the different stages of neuroplasticity (Nelson, 2011). These stages include prenatal and postnatal events that give rise to human brain functioning. The major prenatal events include neural induction, neurulation, cell proliferation and migration, followed by differentiation, apoptosis , and axonal outgrowth. Myelination and synaptogenesis fall into both categories of prenatal and postnatal (Nelson, 2011). Up until the 1960s, researchers believed that the brain could change only during the infancy to childhood period, and that the brain structure was permanent through adulthood. However, modern research tells us that the brain continues to create new neural pathways and alter existing ones in order to adapt to new experiences, learn new information and create new memories. Four Key Facts The

To Kill a Mockingbird by Harper Lee - 841 Words

In previous eras, anti-Black sentiment was widely acknowledged and sometimes encouraged in the United States. Black defendants have endured a long history of discrimination and inequality in the white dominated criminal justice system. To this day, it is impossible to determine if jurors present an unbiased trial for defendants regardless of their racial background. Although an undercurrent of racist attitudes may continue to influence modern courtrooms, racial prejudice in today’s juries is not as salient and widespread as it had been in the past. Mockingbird Trial As To Kill a Mockingbird by Harper Lee indicated, the legal system in courtrooms was largely affected by the pervasive racial injustice and stereotyping found in the 1930’s. Set in a small town in Alabama, the novel describes how Atticus Finch, a well-respected lawyer for his integrity and intelligence, was chosen to defend Tom Robinson, a black man who had been accused of raping a young white woman. Despite the overwhelming evidence that had weighed in favor with Tom Robinson, Scout expressed how he was . Moreover, even when Atticus Finch made his final plea that , the failure of the jurors from completing this moral obligation by achieving an impartial verdict was because the jury was not a full representation of Maycomb. Although the novel establishes that the town of Maycomb had women and minorities, the jury itself was monochromatic and was only consisted of twelve white men. It was due to this absence ofShow MoreRelatedKill A Mockingbird By Harper Lee1049 Words   |   5 PagesTo Kill a Mockingbird: How a Story could be based on True Events in Everyday LifeDaisy GaskinsCoastal Pines Technical Collegeâ€Æ'Harper Lee was born in Monroeville, Alabama. Her father was a former newspaper editor and proprietor, who had served as a state senator and practiced as a lawyer in Monroeville. Also Finch was known as the maiden name of Lee’s mother. With that being said Harper Lee became a writer like her father, but she became a American writer, famous for her race relations novel â€Å"ToRead MoreTo Kill a Mockingbird by Harper Lee1000 Words   |  4 Pagesworld-wide recognition to the many faces of prejudice is an accomplishment of its own. Author Harper Lee has had the honor to accomplish just that through her novel, To Kill a Mockingbird, a moving and inspirational story about a young girl learning the difference between the good and the bad of the world. In the small town of Monroeville, Alabama, Nelle Harper Lee was born on April 28, 1926. Grow ing up, Harper Lee had three siblings: two sisters and an older brother. She and her siblings grew up modestlyRead MoreKill A Mockingbird By Harper Lee1290 Words   |  6 PagesHarper Lee published To Kill a Mockingbird during a rough period in American history, also known as the Civil Rights Movement. This plot dives into the social issues faced by African-Americans in the south, like Tom Robinson. Lee felt that the unfair treatment towards blacks were persistent, not coming to an end any time in the foreseeable future. This dark movement drove her to publish this novel hopeful that it would encourage the society to realize that the harsh racism must stop. Lee effectivelyRead MoreKill A Mockingbird By Harper Lee873 Words   |  4 PagesIn the book, To Kill a Mockingbird, Harper Lee illustrates that â€Å"it’s a sin to kill a mockingbird† throughout the novel by writing innocent characters that have been harmed by evil. Tom Robinson’s persecution is a symbol f or the death of a mockingbird. The hunters shooting the bird would in this case be the Maycomb County folk. Lee sets the time in the story in the early 1950s, when the Great Depression was going on and there was poverty everywhere. The mindset of people back then was that blackRead MoreKill A Mockingbird By Harper Lee963 Words   |  4 Pagesgrowing up, when older characters give advice to children or siblings.Growing up is used frequently in the novel To Kill a Mockingbird by Harper Lee. Harper Lee uses the theme growing up in To Kill a Mockingbird to change characters opinion, develop characters through their world, and utilizes prejudice to reveal growing up. One major cause growing up is used in To Kill a Mockingbird is to represent a change of opinion. One part growing up was shown in is through the trial in part two of the novelRead MoreKill A Mockingbird By Harper Lee1052 Words   |  5 PagesTo Kill a Mockingbird by Harper Lee takes place in Maycomb County, Alabama in the late 30s early 40s , after the great depression when poverty and unemployment were widespread throughout the United States. Why is the preconception of racism, discrimination, and antagonism so highly related to some of the characters in this book? People often have a preconceived idea or are biased about one’s decision to live, dress, or talk. Throughout To Kill a Mockingbird, Harper Lee examines the preconceptionRead MoreHarper Lee and to Kill a Mockingbird931 Words   |  4 PagesHarper Lee and her Works Harper Lee knew first hand about the life in the south in the 1930s. She was born in Monroeville, Alabama in 1926 (Castleman 2). Harper Lee was described by one of her friends as Queen of the Tomboys (Castleman 3). Scout Finch, the main character of Lees Novel, To Kill a Mockinbird, was also a tomboy. Many aspects of To Kill a Mockingbird are autobiographical (Castleman 3). Harper Lees parents were Amasa Coleman Lee and Frances Finch Lee. She was the youngestRead MoreKill A Mockingbird By Harper Lee1695 Words   |  7 PagesIn To Kill a Mockingbird Harper Lee presents as a ‘tired old town’ where the inhabitants have ‘nowhere to go’ it is set in the 1930s when prejudices and racism were at a peak. Lee uses Maycomb town to highlight prejudices, racism, poverty and social inequality. In chapter 2 Lee presents the town of Maycomb to be poverty stricken, emphasised through the characterisation of Walter Cunningham. When it is discovered he has no lunch on the first day of school, Scout tries to explain the situation to MissRead MoreKill A Mockingbird By Harper Lee1876 Words   |  8 PagesThough Harper Lee only published two novels, her accomplishments are abundant. Throughout her career Lee claimed: the Presidential Medal of Freedom, Pulitzer Prize for Fiction, Goodreads Choice Awards Best Fiction, and Quill Award for Audio Book. Lee was also inducted into the American Academy of Arts and Letters. This honor society is a huge accomplishment and is considered the highest recognition for artistic talent and accomplishment in the United States. Along with these accomplishments, herRead MoreKill A Mockingbird, By Harper Lee1197 Words   |  5 Pagessuch as crops, houses, and land, and money was awfully limited. These conflicts construct Harper Lee’s novel, To Kill a Mocking Bird. In To Kill a Mocking Bird, Lee establishes the concurrence of good and evil, meaning whether people are naturally good or naturally evil. Lee uses symbolism, characterization, and plot to portray the instinctive of good and evil. To Kill a Mocking Bird, a novel by Harper Lee takes place during the 1930s in the Southern United States. The protagonist, Scout Finch,

Introduction to Oracle 9i Sql Chapter 4-10 free essay sample

Introduction to Oracle 9i: SQL Name: _______ Junel L Cofino Table of Contents Introduction: I-7 Relational and Object Relational Database Management System I-10 System Development Life Cycle I-12 Relational Database Concept I-20 Relational Database Properties I-24 Tables used in the course Chapter 1: Writing Basic SELECT SQL Statements 1-4- Basic Select Statement 1-5- Selecting All Columns 1-6- Selecting Specific Columns 1-7- Writing SQL Statements 1-8- Column Heading Defaults 1-9- Arithmetic Expressions 1-15- Null Values in Arithmetic Expressions 1-16- Defining A Column Alias -17- Using Column Alias 1-18- Concatenation Operator 1-19- Using Concatenation Operator 1-22- Duplicate Rows 1-23- Eliminating Duplicate Rows Chapter 2: Restricting and Sorting Data 2-4-Limiting the Rows Selected 2-5-Using WHERE Clause 2-6- Character Strings and Dates 2-7- Comparison Conditions 2-8- Using Comparison Conditions 2-9- Other Comparison Conditions 2-10- Using the BETWEEN Condition 2-11- Using t he IN Condition 2-13- Using the LIKE Condition 2-14- Using the NULL Condition 2-15- Logical Conditions 2-16- Using AND Operator 2-17- Using OR Operator 2-18- Using NOT Operator 2-23- Sorting in Descending Order -24- Sorting by Column Alias 2-25- Sorting by Multiple Columns Chapter 3: Single Row Functions 3-3- SQL Functions 3-4- Two Types of SQL Functions 3-5- Single Row Functions 3-6- Single Row Functions 3-8- Character Functions 3-9- Case Manipulation Functions 3-11- Character Manipulation Functions 3-13- Number Functions 3-14- Using ROUND Functions 3-15- Using TRUNC Functions 3-16- Using MOD Functions 3-17- Working with Dates 3-18- Working with Dates 3-23- Arithmetic with Dates 3-25- Conversion Functions 3-26- Implicit Data Type Conversion 3-27- Implicit Data Type Conversion 3-28- Explicit Data Type Conversion -31- Using the TO_CHAR Function with Dates 3-32- Elements of the Date Format Model 3-52- Conditional Expression 3-53- The CASE Expression 3-54- Using the CASE Expression 3-5 5- The DECODE Function 3-56- Using the DECODE Function Chapter 4 Displaying Data from Multiple Tables Joining Tables Using Oracle Syntax Use a join to query data from more than one table. SELECTtable1. column, table2. column FROMtable1, table2 WHEREtable1. column1 = table2. column2; * Write the join condition in the WHERE clause. * Prefix the column name with the table name when the same column name appears in more than one table. 4-7 Retrieving Records with Equijoins SELECT employees. employee_id, employees. last_name, employees. department_id, departments. department_id, departments. location_id FROM employees, departments WHERE employees. department_id = departments. department_id; Using Table Aliases * Simplify queries by using table aliases. * Improve performance by using table prefixes. SELECT e. employee_id, e. last_name, e. department_id, d. department_id, d. location_id FROM employees e , departments d WHERE e. department_id = d. department_id; 4-12 Joining Tables Using SQL: 1999 Syntax Use a join to query data from more than one table. SELECT table1. column, table2. column FROM table1 [CROSS JOIN table2] | [NATURAL JOIN table2] | [JOIN table2 USING (column_name)] | [JOIN table2 ON(table1. column_name = table2. column_name)] | [LEFT|RIGHT|FULL OUTER JOIN table2 ON (table1. column_name = table2. column_name)]; Creating Cross Joins * The CROSS JOIN clause produces the cross-product of two tables. * This is the same as a Cartesian product between the two tables. * SELECT last_name, department_name FROM employees CROSS JOIN departments ; 4-23 Retrieving Records with Natural Joins SELECT department_id, department_name, location_id, city FROM departments NATURAL JOIN locations ; Retrieving Records with the USING Clause SELECT e. employee_id, e. last_name, d. location_id FROM employees e JOIN departments d USING (department_id) ; 4-27 Retrieving Records with the ON Clause SELECT e. employee_id, e. last_name, e. department_id, d. department_id, d. location_id FROM employees e JOIN departments d ON (e. department_id = d. department_id); Creating Three-Way Joins with the ON Clause SELECT employee_id, city, department_name FROM employees e JOIN departments d ON d. department_id = e. department_id JOIN locations l ON d. location_id = l. ocation_id; Chapter 5 Aggregating Data Using Group Functions Group Functions Syntax SELECT[column,] group_function(column), FROMtable [WHEREcondition] [GROUP BYcolumn]; 5-5 Using the AVG and SUM Functions You can use AVG and SUM for numeric data. SELECT AVG(salary), MAX(salary), MIN(salary), SUM(salary) FROM employees WHERE job_id LIKE %REP%; Using the MIN and MAX Functions You can use MIN and MAX for any data type. SELECT MIN(hire_date), MAX(hire_date) FROM employees; 5-7 Using the COUNT Function COUNT(*) returns the number of rows in a table. SELECT COUNT(*) FROM employees WHERE department_id = 50; Using the COUNT Function * COUNT(expr) returns the number of rows with non-null values for the expr. * Display the number of department values in the EMPLOYEES table, excluding the null values. SELECT COUNT(commission_pct) FROM employees WHERE department_id = 80; 5-9 Using the DISTINCT Keyword * COUNT(DISTINCT expr) returns the number of distinct non-null values of the expr. * Display the number of distinct department values in the EMPLOYEES table. SELECT COUNT(DISTINCT department_id) FROM employees; Creating Groups of Data The average salary in EMPLOYEES table for each department. Using the GROUP BY Clause All columns in the SELECT list that are not in group functions must be in the GROUP BY clause. SELECT department_id, AVG(salary) FROM employees GROUP BY department_id ; 5-15 Illegal Queries Using Group Functions Any column or expression in the SELECT list that is not an aggregate function must be in the GROUP BY clause. SELECT department_id, COUNT(last_name) FROM employees; SELECT department_id, COUNT(last_name) * ERROR at line 1: ORA-00937: not a single-group group function Illegal Queries Using Group Functions * You cannot use the WHERE clause to restrict groups. * You use the HAVING clause to restrict groups. You cannot use group functions in the WHERE clause. SELECT department_id, AVG(salary) FROM employees WHERE AVG(salary) 8000 GROUP BY department_id; WHERE AVG(salary) 8000 * ERROR at line 3: ORA-00934: group function is not allowed here Cannot use the WHERE clause to restrict groups 5-20 Using the HAVING Clause SELECT department_id, MAX(salary) FROM employees GROUP BY depart ment_id HAVING MAX(salary)10000 ; Nesting Group Functions Display the maximum average salary. SELECT MAX(AVG(salary)) FROM employees GROUP BY department_id; Chapter 6 Sub queries

A Streetcar Named Desire Analysis Essay Example For Students

A Streetcar Named Desire Analysis Essay A Streetcar Named Desire (both text and film) isnt split up into acts, but instead is a chronological sequence of episodes occurring between the months of May and September. Within these episodes beats a conflict and reconciliation rhythm, involving the win and lose of Stellas love. Scene four begins with a vendor shouting something that sounds similar to Stanleys heaven splitting howl STELLLAHHHHH! , subtlety reminding us of the events of the night before. As you can recall, after hitting her, Stanley wins back Stellas love by offering her relentless sex. By connecting the two scenes, Kazan suggests a continuation in character relationships. Therefore, at the start of Scene four, Stanley has possession of Stellas love over Blanche. This is echoed by Stellas response You should stop taking it for granted that I am in something I want to get out of to Blanche when she proposes an escape from Stanleys apartment. Kazan fuels further evidence to this argument by having Stella staged in between Stanley and Blanche at the end of Scene four. Intentionally, the camera dwells on Stellas expression as she shuns Blanches grasping plea, and lovingly embraces her gaudy seed-bearer Stanley. After Blanche was finished bathing, Stella was outside, soStanley started questioning Blanche. She insisted that shehad nothing to hide from him and let him go through allhistorical papers from Belle Reve, the plantation. While livingwith Stella and Stanley, Blanche had met a man namedMitch, who she started dating. She liked him a lot but shehid many things from him. Firstly, she hid secrets of her firstlover, her husband Allan Grey. Every time she thought ofhim, she thought of how he killed himself and she heard thepolka which played in the background. She did not want tospeak of this to Mitch. After Allans death, Blanche used togo to the Tarantula Arms hotel where she would haveintimacies with strangers. She did it because she felt it wouldfill her empty heart. She did not want to tell Mitch becauseshe wanted him to respect her. Blanche was very careful tohide her looks too. She felt that she was old looking andtried to avoid bright lights from glaring down on her. Shecovered a lig ht in Stellas house with a Chinese paper lampto keep it from being so bright she hid her looks from Mitch,he never saw her in the day. Finally, one day, Stanley triedto find out many of Blanches secrets and told them to Mitchso he would not fall for her, even though he was consideringmarrying her. He told Mitch of her intimacies, and told himof when she had a relationship with one of her students. Mitch felt deceived, she lied to him about many things, herage, her past. Stanley taunted Blanche until he attacked herin violent passion. When Blanche tried to tell her sister whatStanley had done to her, she does not know what to think. Blanche retreats into a private dreamworld. She tells Stellaand Eunice, a friend, of how she is going to die. She saysshe will die from eating an unwashed grape. Grapes are asymbol with sexual overtones. Stanley represents theunwashed grape that will kill her. Blanche says that she willdie with her hand in the hand of a young ships doctor andshe will be buried at sea. She will be dropped into an oceanas blue as her first lovers eyes. Blue is used in this play as asymbol of sadness. It represents her husbands death. Herhusband, to her, was different than other men, he hadbeautiful blue eyes and she compared him to a seahorse. .u792217047510bb0678b66b9bd5be6da7 , .u792217047510bb0678b66b9bd5be6da7 .postImageUrl , .u792217047510bb0678b66b9bd5be6da7 .centered-text-area { min-height: 80px; position: relative; } .u792217047510bb0678b66b9bd5be6da7 , .u792217047510bb0678b66b9bd5be6da7:hover , .u792217047510bb0678b66b9bd5be6da7:visited , .u792217047510bb0678b66b9bd5be6da7:active { border:0!important; } .u792217047510bb0678b66b9bd5be6da7 .clearfix:after { content: ""; display: table; clear: both; } .u792217047510bb0678b66b9bd5be6da7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u792217047510bb0678b66b9bd5be6da7:active , .u792217047510bb0678b66b9bd5be6da7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u792217047510bb0678b66b9bd5be6da7 .centered-text-area { width: 100%; position: relative ; } .u792217047510bb0678b66b9bd5be6da7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u792217047510bb0678b66b9bd5be6da7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u792217047510bb0678b66b9bd5be6da7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u792217047510bb0678b66b9bd5be6da7:hover .ctaButton { background-color: #34495E!important; } .u792217047510bb0678b66b9bd5be6da7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u792217047510bb0678b66b9bd5be6da7 .u792217047510bb0678b66b9bd5be6da7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u792217047510bb0678b66b9bd5be6da7:after { content: ""; display: block; clear: both; } READ: carolina EssayThe male seahorse is different because it id him that givesbirth unlike other creatures, as her husband was unlike othermen. Stella does not believe her sister after she tells her whatStanley has done, instead, she has her sent to a mentalinstitution. She cries as Blanche is taken away, perhaps sheknows she has made a mistake but Stanley soothes her,telling her everything will be back to normal, as he is openingher blouse. Stanley has won, Blanche was gone, thingswould be like before, he thought. In this play, there weretwo streetcars mentioned. One was a streetcar named desirewhich symbolized Blanches desire to be loved. The otherwas a streetcar names Cemete ries which symbolizedBlanches fear of death. Both the desire to be loved and thefear of death were quiet apparent in the way Blanchethought. She wished to be loved like she was with herhusband, and she feared

Charles Darwin And Imperialism England Went Through Dramatic Changes I

Charles Darwin And Imperialism England went through dramatic changes in the 19th century. English culture, socio-economic structure and politics where largely influenced by the principles of science. Many social expressions occurred due to these changes. Transformations which categorized this time period could be observed in social institutions; for instance: the switch from popular Evangelicalism to atheism, emergence of feminism and the creation of new political ideologies (Liberalism, Conservatism and Radicalism). These are just a few of the changes that took place. All of this social alteration can be attributed to the importance of science. The English people began to trust more in empiricism and logical thought than in faith and glory of the empire . One who contributed greatly to this transformation was Charles Darwin. In his two most famous works, The Origin of Species and The Decent of Man, Darwin introduces the concept of "the survival of the fittest" and "natural sele ction". The Darwinian ideas introduced into English society justified a great number of political policies and social movements. England at the turn of the century was still a largest power in the international system. The English perceived, through the justification of Darwinism, they were fit to be the imperial hegemon in the world. The issue this essay will deal with is Imperialism and how Darwinism justified its practice. Darwin argued in his work, The Decent of Man, "When civilised nations come into contact with barbarians the struggle is short except where a deadly climate gives its aid to the native race. . . the grade of civilisation seems to be a most important element in success in competing nations."(Darwin, Decent of Man, p. 297). In this observation, Darwin connotated superiority to civilized nations. In this same work, he referred to the indigenous people as "savages, barbarians and tribal men". This immediately transfers a condescending attitude toward the "un civilised people". Darwin classified them as tribes while the English and other Aryan cultures were a race. These claims of basic inequality gave the English the "jurisdiction" philosophically, to exploit the colonies to a greater level than previously attained. The drive to "Christianize" the colonies was abandoned, politically. The view shifted from "owing the primitive world" education and Christianity, to a more self-interested "we English are naturally better". Therefore, the we should be exploiting you, because, that is why you are here. Charles Darwin had a tremendous amount of influence on the scientific community and the English population. It can be seen that Darwinism played a large part in justifying the imperial behavior of England. Darwin's studies on nature and the behavior of animals had unlocked "Pandora's Box" in a manner of speaking. He studies reveal how close to nature humanity really is. The English empire quickly saw themselves as a dominant predatori al species of the world. In conclusion, the English empire used Darwinian concept to justify the on-going process of imperialism. Charles Darwin's ideas elevated the ego's of the English people to over-estimate themselves socially and globally. The affects of Darwinism can be seen throughout the spectrum of social interaction both in the animal kingdom and human society.

A History of Terror Films essays

A History of Terror Films essays Little twelve-year-old Tommy Jones stood at the newsstand counter. All he had in his hot little hand was $.50. His whole weeks allowance. A princely sum for those days. After all, this was the summer of 1965. These were the years of civil uprise, the Beatles, and the peak of the monster craze. So here was little Tommy, contemplating what to do next. You see, a certain magazine caught his attention. A ghastly image of a werewolf graced the cover. In all its graphic gore, the werewolf snared out at him. Tommy had never seen anything like it before. He was held transfixed by the image of the werewolf on the cover. With trembling hands, he took the magazine off the rack. Leafing through the magazine he sees all these pictures of monsters. Dracula, Frankenstein, The Wolfman, and The Mummy, all these great images. He just had to have this book. But $.50! His whole weeks allowance. He would not have anything left for later if he bought this book. Why for $.50 he could get three comic books and still have enough for a couple of candy bars. He decides that the comics and candy will have to wait. He brings the magazine to the clerk and hands over his hard earned money and he takes possession of his new prize. This magazine had a peculiar title; Famous Monsters of Filmland. And it was filled with picture after picture of all the grand monsters of the silver screen. Karloff, Lugosi, Chaney, Frankenstein, King Kong, The Creature from the Black Lagoon. They were all there. Tommy takes the magazine home and is initiated into a strange new world of monsters and other ghastly images. 1965 was the year of the monsters. The Addams Family, The Munsters, The Outer Limits were the top TV shows of their day. TV in particular had become horror happy, showing the old classics of Boris Karloff, Bela Lugosi, Lon Chaney Jr., Frank ...

Inventory Assignment Example | Topics and Well Written Essays - 250 words

Inventory - Assignment Example Both the goods and invoice were received in early 19X3, with the invoice being re ­corded at that time. (b) The above errors had an overall effect of overstating the balance of owner’s equity as at December 31, 19X2. In the first error, it is assumed that only the purchases journal was wrongly entered. The effect of understating cost is to an understatement of cost of goods sold, hence overstating the net income, which is part of owner’s equity. The ownership of goods purchased on F.O.B terms revert to the buyer immediately the seller delivers them to the port of delivery. It is therefore assumed that the goods were already on transit by the end of business on December 31, 19X2. Therefore the exclusion of this transaction had no effect on the cost of goods sold since it was neither included as purchases nor closing inventory. It will only affect the value of inventory in the balance sheet with no effect and accounts payable or cash. There is no effect on owner’s equity. Excluding $3,000 from the closing inventory in 19X1 means that the cost of goods sold was understated with the ending result being an overstatement of net income, hence owner’s equity. Since the amount was not included in 19X2, it means that sales revenue was recognized on these goods with no corresponding