9.3: Glance at Genre- Rhetorical Strategies
By the end of this section, you will be able to:
- Identify key rhetorical strategies that authors use to persuade readers.
- Analyze texts to demonstrate understanding of key rhetorical concepts.
- Identify genre conventions and explain how they are shaped by purpose, culture, and expectation.
Rhetorical analysis is the genre , or type of writing, that examines the way writers and speakers use language to influence readers. Rather than describing or summarizing content—the what of characters or themes—rhetorical analysis focuses on the individual parts of a text to show how language works to create the effects the writer wants. In other words, in addition to content, writers use rhetorical strategies to deliver and strengthen their ideas and thus influence their readers. A rhetorical analysis should, therefore, address the rhetorical situation, or conditions of communication that surround the rhetoric. These consist of the author (who), message (what), readers (to whom), purpose (why), means (how), context (where and when), and culture (community)
Culture refers to the way of life that a defined group of people establish. Their beliefs, laws, customs, and habits represent them as a group and may provide a signature to identify who they are and what they have accomplished. Rhetorical analysis must take these factors into full consideration, especially because cultural patterns are constantly changing and evolving with new knowledge and behaviors. Moreover, culture will vary greatly from group to group. Subgroups within a larger culture—for example, minorities within a majority population—may have distinct expressions of culture. When rhetorical analysis approaches language of a particular culture, questions may arise about who is best equipped to do the analysis and on what criteria, based on time and place.
Writers of rhetorical analyses consider these elements carefully and ask questions based on them. What are the goals of the author of the text? What factors are at play in the author’s choice of strategies used to make a rhetorical impact? What may occur in the interaction between the writer and reader? Will readers approach the piece neutrally, with no previous opinions? Are they likely to agree because they are of the same opinion, or are they hostile and ready to reject the arguments? Have they heard or read the ideas before? Will the ideas be too radical or too familiar? Are readers likely to see the author as sharing the field with them or as a stranger who must win their confidence?
The Workings of Rhetorical Analysis
The aim of rhetorical analysis is not to find agreement with or praise for the writer, although either may be implied or stated. The essential task of analyzing requires a detachment that will convince the readers of the validity and effectiveness (or lack thereof) of the writing by identifying the writer’s tools and what they accomplish.
As you formulate your rhetorical analysis, be aware of the following approaches and strategies that writers use to persuade an audience. Your goal will be to identify them in your analysis, explain their use, and evaluate their effectiveness.
- Establishing credibility. Writers include their credentials or experience with the subject to ensure that readers will take them seriously as someone who knows what they’re talking about. To reinforce their authority, they cite reliable sources as support for their points.
- Sharing personal experience. Sharing a personal experience related to the subject enhances credibility and may also appeal to readers’ emotions.
- Targeting emotional concerns. By specifically addressing those incidents or outcomes that readers may fear or desire, the author can rally them to take a particular position. Emotional concerns also include appeals to the five senses and to broader sentiments such as love, loyalty, anger, justice, or patriotism.
- Using devices that draw attention to claims. These include literary devices such as parallelism, repetition, and rhetorical questions that writers and speakers use to emphasize points and unify a text.
- Supporting claims with convincing evidence. Ways of supporting claims include quoting, summarizing, or paraphrasing expert opinions; relating anecdotes and examples; and citing appropriate statistics and facts.
- Acknowledging the opposition. If a writer makes a point of explaining other groups’ positions carefully and respectfully, readers from those groups, as well as the target audience, are more likely to be responsive to the writer. By acknowledging the opposition, writers show they have considered opposing views and can then demonstrate that their position is preferable.
- Questioning the motivation of the opposition. By exposing others’ possibly conflicting interests, the writer can undermine the credibility of an opponent’s character or argument.
In addition to these, writers may use more questionable rhetorical devices to persuade readers. While the techniques of each strategy differ, all lead away from the actual argument and seek to persuade through means other than reasonable, logical thought. Such strategies include bandwagon, ad hominem (name-calling), bait and switch, and more. Recall the roommates’ use of some of these in their efforts at persuasion in Breaking the Whole into Its Parts.
Rhetorical Strategies in Advertising and Public Policy
The strategies and other devices of rhetorical writing that are open to analysis are present in many types of communication, including multimodal examples such as advertisements that combine visuals with carefully crafted texts, dialogue, and voice-over.
Figure \(9.3\) M&Ms (credit: “Plain M&Ms Pile” by Evan-Amos/Wikimedia Commons, Public Domain)
Look at the M&Ms commercial, for example, in this collection ( https://openstax.org/r/this-collection ) of Super Bowl ads. Starting at minute 4:57, the prize-winning ad for M&Ms initially shows the widely recognizable candy in its multiple colors as both speaking cartoon figures and symbols of human behavior. The simple pitch: when people have offended others in one of a range of interpersonal blunders, the candy is offered as a peace offering. For example, the first image shows a man on a plane bumping into another passenger’s seat, causing him to spill his drink. The offender then offers the passenger a package of M&Ms. What is the rhetorical strategy behind the situation and the gesture? The ad appeals to pathos in the sense that people feel the need to be liked. Despite the humorous twist in the comment that he kicked the seat on purpose, the offending man nonetheless doesn’t want to be disliked. Nor do the others who commit other blunders. The sense of taste—sweetness—also comes into play, appealing to the senses, as does the sense of sight in the images of the colorful candy.
Furthermore, placing the ad during the Super Bowl targets an audience of game watchers whose ages, interests, and habits have been studied. They may be in a snacking frame of mind, so the appeal of candy is timely (kairos). The ad combines sophistication, appropriate adult behavior, and childishly amusing animation and personification. Seeing the product makes it more memorable. On the other hand, note the subtle use of the bandwagon fallacy: different people in different situations are doing the same thing—offering M&Ms. The bandwagon implication is that if you do something you’re sorry for or should be sorry for (or even if you don’t), giving out M&Ms is the way to apologize and be likable. Because travelers, businesspeople, the religiously observant, and others from different walks of life are doing it, so should you.
FIgure \(9.4\) Smokey Bear has been the symbol of wildfire prevention since 1944. (credit: “Dear Smokey” by Rudy Wendelin/Special Collections, USDA National Agricultural Library, Public Domain)
Figure \(9.4\) is an image from the U.S. Forest Service that also reflects the use of rhetorical strategies. Smokey Bear is a symbol created in 1944 to raise awareness of the danger of forest fires. Images of this gentle, personified bear are often accompanied by the slogan “Remember . . . only you can prevent forest fires” or a variation of it. The image shows Smokey dressed in rolled-up jeans, a name belt, and a ranger’s hat. He is reading letters delivered by a mail truck and sent to his own ZIP code, 20252, from children and adults promising to cooperate with his environmental efforts. The entire image is among the most recognizable of American cultural symbols.
The continuing identification of the bear and his appeal over decades is an example of the powerful use of rhetorical devices that speak without seeming to become dated and lose impact. First, a wild and dangerous animal is personified and made credible so that the credibility (ethos) of Smokey as a domesticated father figure with a fuzzy, playful cub climbing on the family mailbox removes any sense of danger and instead makes him into a believable voice for safety. No humans are emphasized in the illustration; the mail truck is seen only in the distance after having delivered another stack of fan mail. Other small animals are present in the background, as are familiar household items such as a shovel, a mailbox, an American flag, a boat on crystal clear water, and the playful images of the ranger’s hat and rolled-up jeans on crossed legs. The drawing features bright primary colors and the dark forest green of bountiful nature. The print medium in the center of the illustration, the sign reading “Prevent forest fires,” unifies the visual.
Because the images are emotionally accessible to children as well as adults, they appeal to widely shared pathos. The unspoken implication is that preventing forest fires will allow these young animals and forest plants to live rather than die in a carelessly started—and deadly—fire. In addition, it will allow human life to continue safely and pleasurably, as viewers can see, far in the background, people sailing and enjoying the water. If children’s wisdom and receptivity to images are present, this idealized picture has great appeal. Rather than a harsh rebuke for adult negligence, the lesson of Smokey relies on the power of rhetoric to modify behavior with specific, carefully crafted appeals. Yet the most frequently used slogan, “Only you can prevent forest fires,” is an example of hyperbole. Certainly “you” are not the sole person responsible for starting or preventing fires. Other people and other factors are at work aside from yourself.
More explicit, however, is this earlier image:
Figure \(9.5\) Dating from about 1960, this image shows a member of the Boy Scouts and a member of the Camp Fire Girls with Smokey. (credit: “Smokey with Scouts” by United States Department of Agriculture/Wikimedia Commons, Public Domain)
The rhetorical strategy again is pathos, appealing to a sense of guilt. If these children can help prevent fires, then surely adults can do the same, as they are likely more knowledgeable and care for the safety and health of their children.
Rhetorical Analysis: Key Terms
Rhetorical Appeals
When doing a rhetorical analysis, notice these appeals writers use to persuade their audiences.
- Ethos: believable, authoritative voice that elicits credibility and audience trust.
- Kairos: sense of appropriate timing when attempting to persuade.
- Logos: credible information—facts, reasons, or examples—presented as evidence that moves toward a sensible and acceptable conclusion.
- Pathos: the use of appeals to feelings and emotions shared by an audience. Some of the general categories are fear, guilt, anger, love, loyalty, patriotism, and duty.
Rhetorical Devices and Language Use
When doing a rhetorical analysis, notice these devices writers use to organize and emphasize their writing.
- Figurative language: similes and metaphors. Comparing one aspect of things that in other ways are completely different is an essential part of rhetorical language. Simile example: “The treasure chest of nature’s wonders shone like a pirate’s gold tooth.” Metaphor example: “The pizza was a disk of saucy sunlight.”
- Numerical data : statistics and figures. When accurate, numerical data can strengthen an argument.
- Parallel structure: repetition of the same pattern of words to show that ideas are equally significant. Parallel structure, or parallelism, calls attention to these ideas, achieves balance, and makes the statements more memorable. Example: “Ask not what your country can do for you but what you can do for your country.”
- Personification: giving an inanimate or nonhuman object human characteristics to make it seem alive and relatable. Examples: “The virus packed its bags and spread across the ocean”; “Twitter erupted in outrage.”
- Repetition: repeating a single word or group of words to build emphasis.  These causes have been studied, but to what effect?”
- Rhetorical question: a question that is not expected to be answered, one for which there is no answer, or one that creates a dramatic effect. Examples: “Has it occurred to you to ask why the economy is so unstable? A first point to consider is . . .”; “Do you think poverty will go away by itself?”
- Understatement: presenting something as less important than it is as a way of distancing from the truth. Understatement is often used sarcastically or ironically. Example: “It may not have occurred to politicians that poverty leads to a host of health-related issues.”
Rhetorical Fallacies
When doing a rhetorical analysis, notice these fallacies writers may use to unethically persuade their audiences.
- Ad hominem: logical fallacy that attempts to discredit a person, not an argument. Ad hominem, meaning “against the man,” is often termed name-calling.
- Bait and switch: logical fallacy that introduces a point about one thing that is likely to be accepted and then changes the terms once initial agreement occurs. Example: “Buy these phones at this price before they’re all gone!” When you go to buy one, moments later, the phones are gone—and they’re far more expensive.
- Bandwagon: logical fallacy often used in advertising and propaganda. It tries to make people do something or think a certain way because everyone is doing it, and if they don’t go along, they will be excluded. Example: “Everyone is buying these sneakers; get yours now before you’re left out.”
- Causal fallacy: the faulty logic of claiming or believing that an event that follows another event is the result of it. For example, losing your keys after going to a concert does not mean the events are connected causally; going to the concert did not cause you to lose your keys.
- Hyperbole: exaggeration. Hyperbole is one of the staples of advertising language. Examples: “Season’s Best Peppermint Glazed Delights”; “I have a ton of homework.”


27.1: Waxes, Fats, and Oils
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- Charles Ophardt, Steven Farmer, Dietmar Kennepohl, & William Reusch
- University of Illinois Springfield
Objectives
After completing this section, you should be able to
- identify waxes as being mixtures of long‑chain esters, and write the general structure for such compounds.
- identify fats and oils as being triacylglycerols, and write a general structure for such compounds.
- relate the physical properties of animal fats and vegetable oils to their structures.
- predict the behaviour of a given fat or oil when it is subjected to some of the more common reactions discussed in previous units; examples would include hydrolysis, reduction and ozonolysis.
Key Terms
Make certain that you can define, and use in context, the key terms below.
- fat
- fatty acids
- triacylglycerols
Study Notes
You are not expected to memorize the trivial names or formulas of the fatty acids listed in Table \(\PageIndex{1}\). The systematic names for these compounds are shown in the tables below.
Saturated Fatty Acids
| Trivial Name | Systematic Name |
|---|---|
| lauric acid | dodecanoic acid |
| myristic acid | tetradecanoic acid |
| palmitic acid | hexadecanoic acid |
| stearic acid | octadecanoic acid |
| arachidic acid | eicosanoic acid |
Unsaturated Fatty Acids
| Trivial Name | Systematic Name |
|---|---|
| palmitoleic acid | ( Z )‑9‑hexadecenoic acid |
| oleic acid | ( Z )‑9‑octadecenoic acid |
| ricinoleic acid | ( Z )‑12‑hydroxy‑9‑octadecenoic acid |
| linoleic acid | ( Z , Z )‑9,12‑octadecadienoic acid |
| linolenic acid | ( Z , Z , Z )‑9,12,15‑octadecatrienoic acid |
| arachidonic acid | ( Z , Z , Z , Z )‑5,8,11,14‑eicosatetraenoic acid |
The systematic names in these tables may be somewhat unfamiliar, but they are derived in exactly the same way as the names of the simpler carboxylic acids that we discussed in Chapter 20. You may wish to review the alkane names (Section 3.2) and the E , Z system (Section 7.5) to satisfy yourself that you understand how these names originate.
In many older textbooks, the term “fatty acid” is used to describe all carboxylic acids, not only those that are obtained from the hydrolysis of triacylglycerols.
Fats play an important role in human nutrition, and most people are aware of the desirability of limiting their dietary intake of saturated fats, as these compounds have been associated with heart disease. Unsaturated fats are generally considered to be much more desirable from the point of view of good health. Notice that all the fatty acids derived from naturally occurring fats have a Z (i.e., cis) configuration.
Linoleic acid is an “essential” nutrient; that is, it cannot be made by the body in sufficient quantity to meet our physiological needs, and must be obtained from food. A deficiency in linoleic acid results in skin problems and liver abnormalities. Historically, linolenic and arachidonic acids were also thought to be essential nutrients, but recent research suggests that they can be synthesized in the body if sufficient linoleic acid is present.
Fatty Acids
Fatty acids are structural components of fats, oils, and all other categories of lipids, except steroids. Fatty acids are long-chain carboxylic acids that have the general formula CH 3 (CH 2 ) n COOH, where n usually ranges from 2 to 28 and is always an even number. More than 70 have been identified in nature. They are generally unbranched, and can be classified by the presence and number of carbon-to-carbon double bonds.
 Therefore, the carbon chains are saturated with the maximum number of hydrogen atoms possible.  A fat with one double bond is called monounsaturated, while a fat with multiple double bonds is called polyunsaturated (see figure below).
Each of the double bonds in unsaturated fatty acids can have either cis or trans stereochemistry and the type of fatty acid is further defined as a cis fatty acid or trans fatty acid . These are what are commonly referred to in food as cis or trans fats.
26.8
The higher melting points of the saturated fatty acids reflect the uniform rod-like shape of their molecules. Viewed as a whole, however, the saturated fatty acid molecule is relatively straight (Figure 17.1.2b). Such molecules pack closely together into a crystal lattice, maximizing the strength of dispersion forces and causing fatty acids and the fats derived from them to have relatively high melting points.
The cis-double bond(s) in the unsaturated fatty acids introduce a kink in their shape, which makes it more difficult to pack their molecules together in a stable repeating array or crystalline lattice. As a result, the intermolecular attractions of unsaturated fatty acids (and unsaturated fats) are weaker, causing these substances to have lower melting points. Most are liquids at room temperature.
Waxes
Waxes are esters of long-chain fatty acids with long-chain monohydric alcohols (one hydroxyl group). The carboxylic acid and the alcohol typically each have an even number of carbons. Cetyl palmitate is a typical wax, it is the ester of cetyl alcohol ( CH 3 (CH 2 ) 15 OH) and palmitic acid (CH 3 (CH 2 ) 14 COOH). Most waxes have a similar structure.
Cetyl palmitate, a typical wax ester.
Waxes are widely distributed in nature. The leaves and fruits of many plants have waxy coatings, which may protect them from dehydration and small predators. The feathers of birds and the fur of some animals have similar coatings which serve as a water repellent. Carnauba wax is valued for its toughness and water resistance. The formulas for three well known waxes are given below, with the carboxylic acid moiety colored red and the alcohol colored blue.
| Spermaceti | Beeswax | Carnauba wax | |
|---|---|---|---|
| Alcohol | CH 3 (CH 2 ) 14 CH 2 -OH | CH 3 (CH 2 ) 28 CH 2 -OH | CH 3 (CH 2 ) 28 CH 2 -OH |
| Fatty Acid | CH 3 (CH 2 ) 14 COOH | CH 3 (CH 2 ) 14 COOH | CH 3 (CH 2 ) 24 COOH |
| Wax | CH 3 (CH 2 ) 14 CO 2 - (CH 2 ) 15 CH 3 | CH 3 (CH 2 ) 24 CO 2 - (CH 2 ) 29 CH 3 | CH 3 (CH 2 ) 30 CO 2 - (CH 2 ) 33 CH 3 |
Triglycerides
Fats and oils often exist as triglycerides (or triacylcylgerols because they are esters composed of three fatty acid units joined to glycerol , a trihydroxy alcohol (IUPAC name is 1,2,3-propanetriol)):
If all three OH groups on the glycerol molecule are esterified with the same fatty acid, the resulting ester is called a simple triglyceride . Although simple triglycerides have been synthesized in the laboratory, they rarely occur in nature. Instead, a typical triglyceride obtained from naturally occurring fats and oils contains two or three different fatty acid components and is thus termed a mixed triglyceride .
A triglyceride is called a fat if it is a solid at 25°C; it is called an oil if it is a liquid at that temperature. These differences in melting points reflect differences in the degree of unsaturation (as discussed above) and number of carbon atoms in the constituent fatty acids. Triglycerides obtained from animal sources are usually solids, while those of plant origin are generally oils. Therefore, we commonly speak of animal fats and vegetable oils. No single formula can be written to represent the naturally occurring fats and oils because they are highly complex mixtures of triglycerides in which many different fatty acids are represented. The table below shows the fatty acid compositions of some common fats and oils. The composition of any given fat or oil can vary depending on the plant or animal species it comes from as well as on dietetic and climatic factors.
| glycerides | |||||
|---|---|---|---|---|---|
| Fat or Oil | Saturated | Unsaturated | |||
| Palmitic | Stearic | Oleic | Linoleic | Other | |
| Animal Origin | |||||
| Butter | 29 | 9 | 27 | 4 | 31 |
| Lard | 30 | 18 | 41 | 6 | 5 |
| Beef | 32 | 25 | 38 | 3 | 2 |
| Vegetable Origin | |||||
| Corn oil | 10 | 4 | 34 | 48 | 4 |
| Soybean | 7 | 3 | 25 | 56 | 9 |
| Peanut | 7 | 5 | 60 | 21 | 7 |
| Olive | 6 | 4 | 83 | 7 | - |
Fats and oils can participate in a variety of chemical reactions—for example, because triglycerides are esters, they can be hydrolyzed in the presence of an acid, a base, or specific enzymes known as lipases. The hydrolysis of fats and oils in the presence of a base is used to make soap and is called saponification. Today most soaps are prepared through the hydrolysis of triglycerides (often from tallow, coconut oil, or both) using water under high pressure and temperature [(∼50 atm or 5,000 kPa) and 200°C]. Sodium carbonate or sodium hydroxide is then used to convert the fatty acids to their sodium salts (soap molecules):
Chemical reaction of the saponification (base hydrolysis) of a triglyceride.
As might be expected from the properties of the fatty acids, fats have a predominance of saturated fatty acids, and oils are composed largely of unsaturated acids. Thus, the melting points of triglycerides reflect their composition, as shown by the following examples. Natural mixed triglycerides have somewhat lower melting points, the melting point of lard being near 30 º C, whereas olive oil melts near -6 º C. Since fats are valued over oils by some Northern European and North American populations, vegetable oils are extensively converted to solid triglycerides (e.g. Crisco) by partial hydrogenation of their unsaturated components. Some of the remaining double bonds are isomerized (to trans) in this operation. These saturated and trans-fatty acid glycerides in the diet have been linked to long-term health issues such as atherosclerosis.
The double bonds in fats and oils can undergo hydrogenation and also oxidation. The hydrogenation of vegetable oils to produce semisolid fats is an important process in the food industry. Chemically, it is essentially identical to the catalytic hydrogenation reaction described for alkenes.
In commercial processes, the number of double bonds that are hydrogenated is carefully controlled to produce fats with the desired consistency (soft and pliable). Inexpensive and abundant vegetable oils (canola, corn, soybean) are thus transformed into margarine and cooking fats.
Many people have switched from butter to margarine or vegetable shortening because of concerns that saturated animal fats can raise blood cholesterol levels and result in clogged arteries. However, during the hydrogenation of vegetable oils, an isomerization reaction occurs that produces the trans fatty acids mentioned in the opening essay. However, studies have shown that trans fatty acids also raise cholesterol levels and increase the incidence of heart disease. Trans fatty acids do not have the bend in their structures, which occurs in cis fatty acids and thus pack closely together in the same way that the saturated fatty acids do. Consumers are now being advised to use polyunsaturated oils and soft or liquid margarine and reduce their total fat consumption to less than 30% of their total calorie intake each day.
Exercise \(\PageIndex{1}\)
Why do unsaturated fatty acids have lower melting points than saturated fatty acids?
- Answer
-
Unsaturated fatty acids cannot pack as tightly together as saturated fatty acids due to the presence of the cis double bond that puts a “kink” or bend in the hydrocarbon chain.
Exercise \(\PageIndex{2}\)
Classify each fatty acid as saturated or unsaturated and indicate the number of carbon atoms in each molecule.
- palmitoleic acid
- myristic acid
- linoleic acid
- Answer
-
- unsaturated; 16 carbon atoms
- saturated; 14 carbon atoms
- unsaturated; 18 carbon atoms
Exercise \(\PageIndex{3}\)
Write the condensed structural formula for each fatty acid.
- lauric acid
- palmitoleic acid
- linoleic acid
- Answer
-
- CH 3 (CH 2 ) 10 COOH
- CH 3 (CH 2 ) 5 CH=CH(CH 2 ) 7 COOH
- CH 3 (CH 2 ) 3 (CH 2 CH=CH) 2 (CH 2 ) 7 COOH
Exercise \(\PageIndex{4}\)
Arrange these fatty acids (all contain 18 carbon atoms) in order of increasing melting point. Justify your arrangement.
a)
b)
c)
- Answer
-
c < a < b; an increase in the number of double bonds will lower the melting point because it is more difficult to closely pack the fatty acids together.
Exercise \(\PageIndex{5}\)
Which of these triglycerides would you expect to find in higher amounts in oils? In fats? Justify your choice.
- Answer
-
The triglyceride labeled as (a) is expected to be present in higher amounts in fats because it is composed of a greater number of saturated fatty acids. The triglyceride labeled as (b) is expected to be present in higher amounts in oils because it is composed of a greater number of unsaturated fatty acids.


13.15: Outcome- Using IMC in the Sales Process
What you’ll learn to do: explain how IMC tools support the sales process
As you know very well by now, in every successful transaction, there’s a buyer and a seller.
The consumer behavior module of this course describes the decision process consumers go through when they decide to buy something. From the seller’s perspective, there is a parallel sales process that companies use to clarify the things they must do to successfully move buyers through their decision process.
In this section of the course, we will examine this sales process and the role of integrated marketing communication in supporting it.
The specific things you’ll learn in this section include:
- Describe the sales process
- Provide examples of how IMC tools can support various stages of the sales process
Learning Activities
- Reading: Using IMC in the Sales Process
- Self Check: Using IMC in the Sales Process
Contributors and Attributions
- Outcome: Using IMC in the Sales Process. Provided by : Lumen Learning. License : CC BY: Attribution


8.2: Why Practice?
As mentioned previously in Chapter 2, the element of uncertainty sparks one of the primary sources for public speaking anxiety. People fear all of the possibilities that could go wrong, including saying the wrong thing, forgetting what to say, or having the audience turn against them or view them as incompetent. Practicing a speech helps eliminate many of those sources of uncertainty, and with that practice, speakers start developing self-confidence with respect to the message they have to deliver. Practicing effectively trains their mouths to say the words, bodies to deliver the accompanying nonverbal communication to supplement the message, and brains to perform under pressure.


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acrocyanosis
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cyanosis occurring only on the hands and feet, an expected finding in a newborn, that lasts up to a week
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Apgar assessment
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standardized assessment to evaluate the response of the newborn’s transition to extrauterine life based on heart rate, respiration, reflex irritability, muscle tone, and color at 1 minute and 5 minutes post birth
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cold stress
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occurs when excessive heat loss requires the infant to use compensatory mechanisms (increased respirations and nonshivering thermogenesis) to maintain core body temperature
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conduction
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heat loss occurring from direct contact with a cooler surface
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convection
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heat loss occurring when heat is transferred from the body surface to the surrounding air by a current
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encephalopathy with hyperammonemia
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high levels of ammonia in the blood that cause brain damage
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evaporation
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heat loss that occurs when liquid is converted to vapor
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extrauterine life
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life outside the uterus
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first period of reactivity
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initial episode of neonatal behavior beginning at birth, lasting about 30 minutes, and characterized by activity, alertness, responsiveness, and interaction with anyone nearby
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galactosemia
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buildup of galactose in the blood
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homeothermic
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attempting stabilization internally despite significant temperature variations in the environment the neonate is presently in
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intrauterine life
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life inside the uterus
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meconium
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first stool the newborn passes, consisting of amniotic fluid, mucus, lanugo, and bile
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muscle tone
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tension of healthy muscles that contributes a slight resistance to passive displacement of a limb
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neutral thermal environment
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the temperature range necessary for heat production to be at a minimum to maintain normal body temperature
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nonshivering thermogenesis
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increase in metabolic heat production above the basal metabolism that is not associated with muscle activity
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patent ductus arteriosus (PDA)
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cardiac defect that occurs when a fetal anatomic shunt, the ductus arteriosus, fails to close after birth
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patent foramen ovale (PFO)
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cardiac defect that occurs when a fetal anatomic shunt, the foramen ovale, fails to close after birth
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period of decreased responsiveness
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secondary episode of neonatal behavior, lasting about 30 minutes to 2 hours, characterized by a marked decrease in motor activity, decreased vital signs, and deep sleep
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radiation
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heat loss occurring from transfer of heat to cool solid objects not in direct contact with the newborn
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reflex irritability
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newborn’s response to stimulation from the nurse
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second period of reactivity
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third and final episode of neonatal behavior lasting about 2 to 8 hours, characterized by increased activity, alertness, oral secretions, and an interest in feeding and parental-neonatal bonding; this is the final stage in neonatal transition
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ten-step warm chain
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standardized program developed in 1997 by the World Health Organization to support thermal stability in the newborn
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thermoregulation
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maintenance of thermal balance by the loss of heat to the environment at a rate equal to the heat being produced
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transient neonatal thrombocytopenia
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condition of decreased platelets that develops in neonates


13.17: References
ACE - CertifiedTM: August 2023 - ACE-SUPPORTED RESEARCH: Does 3 WINS fitness provide the wins it promises? (n.d.). Retrieved April 18, 2024, from https://www.acefitness.org/continuin...s-it-promises/
Ayala, G. X., Ibarra, L., Binggeli-Vallarta, A., Moody, J., McKenzie, T. L., Angulo, J., Hoyt, H., Chuang, E., Ganiats, T. G., Gahagan, S., Ji, M., Zive, M., Schmied, E., Arredondo, E. M., & Elder, J. P. (2015). Our choice/nuestra opción: The Imperial County, California, childhood obesity research demonstration study (CA-CORD). Childhood Obesity , 11 (1), 37–47. https://doi.org/10.1089/chi.2014.0080
CDC. (2023, April 27). Framework for program evaluation . CDC Office of Policy, Performance, and Evaluation. https://www.cdc.gov/evaluation/framework/index.htm
Chaudhari, L. S., Lang-Balde, R., Carlos, J., & Loy, S. (2022). Qualitative analysis of a kinesiology student-led sustainable exercise program targeting underserved communities. Journal of Physical Activity and Health , 19 (12), 820–827. https://doi.org/10.1123/jpah.2022-0277
Clayton, A., Verma, P., & Weller Pegna, S. (2020). MAPP Evolution Blueprint Executive Summary . National Association of County and City Health Officials (NACCHO). https://www.naccho.org/uploads/full-...y-V3-FINAL.pdf
Derose, K. P., Cohen, D. A., Han, B., Arredondo, E. M., Perez, L. G., Larson, A., Loy, S., Mata, M. A., Castro, G., De Guttry, R., Rodríguez, C., Seelam, R., Whitley, M. D., & Perez, S. (2022). Linking churches and parks to promote physical activity among Latinos: Rationale and design of the Parishes & Parks cluster randomized trial. Contemporary Clinical Trials , 123 , 106954. https://doi.org/10.1016/j.cct.2022.106954
National Academies of Sciences, Engineering, and Medicine. Federal policy to advance racial, ethnic, and tribal health equity. (2023). https://doi.org/10.17226/26834
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5.2E: Graphs of Polynomial Functions (Exercises)
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section 3.3 exercise
Find the \(C\) and \(t\) intercepts of each function.
1. \(C\left(t\right)=2\left(t-4\right)\left(t+1\right)(t-6)\)
2. \(C\left(t\right)=3\left(t+2\right)\left(t-3\right)(t+5)\)
3. \(C\left(t\right)=4t\left(t-2\right)^{2} (t+1)\)
4. \(C\left(t\right)=2t\left(t-3\right)\left(t+1\right)^{2}\)
5. \(C\left(t\right)=2t^{4} -8t^{3} +6t^{2}\)
6. \(C\left(t\right)=4t^{4} +12t^{3} -40t^{2}\)
Use your calculator or other graphing technology to solve graphically for the zeros of the function.
7. \(f\left(x\right)=x^{3} -7x^{2} +4x+30\)
8. \(g\left(x\right)=x^{3} -6x^{2} +x+28\)
Find the long run behavior of each function as \(t \to \infty\) and \(t \to -\infty\)
9. \(h\left(t\right)=3\left(t-5\right)^{3} \left(t-3\right)^{3} (t-2)\)
10. \(k\left(t\right)=2\left(t-3\right)^{2} \left(t+1\right)^{3} (t+2)\)
11. \(p\left(t\right)=-2t\left(t-1\right)\left(3-t\right)^{2}\)
12. \(q\left(t\right)=-4t\left(2-t\right)\left(t+1\right)^{3}\)
Sketch a graph of each equation.
13. \(f\left(x\right)=\left(x+3\right)^{2} (x-2)\)
14. \(g\left(x\right)=\left(x+4\right)\left(x-1\right)^{2}\)
15. \(h\left(x\right)=\left(x-1\right)^{3} \left(x+3\right)^{2}\)
16. \(k\left(x\right)=\left(x-3\right)^{3} \left(x-2\right)^{2}\)
17. \(m\left(x\right)=-2x\left(x-1\right)(x+3)\)
18. \(n\left(x\right)=-3x\left(x+2\right)(x-4)\)
Solve each inequality.
19. \(\left(x-3\right)\left(x-2\right)^{2} >0\)
20. \(\left(x-5\right)\left(x+1\right)^{2} >0\)
21. \(\left(x-1\right)\left(x+2\right)\left(x-3\right)<0\)
22. \(\left(x-4\right)\left(x+3\right)\left(x+6\right)<0\)
Find the domain of each function.
23. \(f\left(x\right)=\sqrt{-42+19x-2x^{2} }\)
24. \(g\left(x\right)=\sqrt{28-17x-3x^{2} }\)
25. \(h\left(x\right)=\sqrt{4-5x+x^{2} }\)
26. \(k\left(x\right)=\sqrt{2+7x+3x^{2} }\)
27. \(n\left(x\right)=\sqrt{\left(x-3\right)\left(x+2\right)^{2} }\)
28. \(m\left(x\right)=\sqrt{\left(x-1\right)^{2} (x+3)}\)
29. \(p\left(t\right)=\dfrac{1}{t^{2} +2t-8}\)
30. \(q\left(t\right)=\dfrac{4}{x^{2} -4x-5}\)
Write an equation for a polynomial the given features.
31. Degree 3. Zeros at \(x\) = -2, \(x\) = 1, and \(x\) = 3. Vertical intercept at (0, -4)
32. Degree 3. Zeros at \(x\) = -5, \(x\) = -2, and \(x\) = 1. Vertical intercept at (0, 6)
33. Degree 5. Roots of multiplicity 2 at \(x\) = 3 and \(x\) = 1, and a root of multiplicity 1 at \(x\) = -3. Vertical intercept at (0, 9)
34. Degree 4. Root of multiplicity 2 at \(x\) = 4, and a roots of multiplicity 1 at \(x\) = 1 and \(x\) = -2. Vertical intercept at (0, -3)
35. Degree 5. Double zero at \(x\) = 1, and triple zero at \(x\) = 3. Passes through the point (2, 15)
36. Degree 5. Single zero at \(x\) = -2 and \(x\) = 3, and triple zero at \(x\) = 1. Passes through the point (2, 4)
Write a formula for each polynomial function graphed.
37. 38. 39.
40. 41. 42.
43. 44.
Write a formula for each polynomial function graphed.
45. 46.
47. 48.
49. 50.
51. A rectangle is inscribed with its base on the \(x\) axis and its upper corners on the parabola \(y=5-x^{2}\). What are the dimensions of such a rectangle that has the greatest possible area?
52. A rectangle is inscribed with its base on the \(x\) axis and its upper corners on the curve \(y=16-x^{4}\). What are the dimensions of such a rectangle that has the greatest possible area?
- Answer
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\(C(t)\) \(C\), intercepts \(t\), intercepts 1. (0, 48) (4, 0), (-1, 0), (6, 0) 3. (0, 0) (0, 0), (2, 0), (-1, 0) 5. (0, 0) (0, 0), (1, 0), (3, 0) 7. (-1.646, 0) (3.646, 0) (5, 0)
9. As \(t \to \infty\), \(h(t) \to \infty\) \(t \to -\infty\), \(h(t) \to -\infty\)
11. As \(t \to \infty\), \(p(t) \to -\infty\) \(t \to -\infty\), \(p(t) \to -\infty\)
13.
15.
17.
19. \((3, \infty)\)
21. \((-\infty, -2) \cup (1, 3)\)
23. [3, 5, 6]
25. \((-\infty, 1] \cup [4, \infty)\)
27. \([-2, -2] \cup [3, \infty)\)
29. \((-\infty, -4) \cup (-4, 2) \cup (2, \infty)\)
31. \(y = -\dfrac{2}{3} (x + 2) (x - 1) (x - 3)\)
33. \(y = \dfrac{1}{3} (x - 1)^2 (x - 3)^2 (x + 3)\)
35. \(y = -15(x - 1)^2 (x - 3)^2\)
37. \(y = \dfrac{1}{2} (x + 2)(x - 1) (x - 3)\)
39. \(y = -(x + 1)^2 (x - 2)\)
41. \(y = -\dfrac{1}{24} (x + 3)(x + 2) (x - 2) (x - 4)\)
43. \(y = \dfrac{1}{24} (x + 4) (x + 2) (x - 3)^2\)
45. \(y = \dfrac{1}{12} (x + 2)^2 (x - 3)^2\)
47. \(y = \dfrac{1}{6} (x + 3) (x + 2) (x - 1)^3\)
49. \(y = -\dfrac{1}{16} (x + 3)(x + 1) (x - 2)^2 (x - 4)\)
51. Base 2.58, Height 3.336


20.6: Summary
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- Jennifer Hasty, David G. Lewis, & Marjorie M. Snipes
- OpenStax
As a discipline, anthropology includes academic and applied aspects that focus on, respectively, developing new theories and solving practical problems. Today, we face a growing number of global problems, most of them linked to one another and to long-standing historical inequities and injustice. Many of the problems we experience in our local lives derive from these major issues, and every one of them intersects with and affects cultural traditions and contemporary social behaviors. In 2021, the United Nations identified 22 critical global issues that transcend national boundaries and affect people everywhere, with those who suffer various forms of injustice typically experiencing greater effects from these challenges than those living in more stable communities. Three of the challenges are major actions areas for philanthropic organizations such as the Bill and Melinda Gates Foundation: climate change, gender inequality and gender-based violence, and global health. Intersecting with these global issues are the devastating losses we face in terms of biological, cultural, and linguistic diversity.
The term ethnosphere , first coined by Canadian cultural anthropologist Wade Davis, refers to the sum total of all human knowledge across time—the human cultural legacy. The diverse ways in which we humans have solved or managed the challenges of our lives are a rich storehouse for our future. Too often, contemporary people feel we have little to learn from those who are different from us or who came before us, but the solutions to our current problems are founded upon this legacy. As globalization proceeds, conjoining our lives in myriad ways, it is important to remember that diversity is a storehouse of critical knowledge from the generations before us and the cultures around us, many of which are fighting today to survive. By preserving and valuing the ethnosphere’s diversity, we preserve ourselves, our children’s futures, and the hopes we have for our planet.
The anthropological approach views humans as part of a wider system of meaning, as actors and change-makers within a dynamic environment populated by others. Across cultures, those others can include other species, plant and animal, and spirits as well as other human beings. It is the human ability to imagine and construct the universe in which we live that most interests anthropologists. The anthropological perspective is grounded by principles and standards of behavior considered important to understanding other people and their ways of life. These include the value of all cultures; the value of diversities, biological and cultural; the importance of change over time; the importance of cultural relativism; and an acknowledgment of the dignity of all human beings. These anthropological values undergird our discipline.
Anthropological studies produce documentation of immeasurable worth. Through anthropological research, we collect, preserve, and share the stories of living humans as well as human artifacts, sites, and bodies. Today, anthropologists and those using an anthropological lens contribute to the 21st century in various ways, including through research, research and development, public policy, and applied or practicing anthropology. Career and employment trends today align with what anthropologists do, whether or not one is a full-time practicing anthropologist. Students heading into any field that addresses the human condition, past or present, will benefit from studies in anthropology.


3: The Federal Tax System
At the end of this chapter, you should be able to: (1) describe the major components of the federal tax system; (2) know how the different forms of business organizations are taxed; (3) recognize the difference between marginal and average tax rates; and (4) understand how depreciation, capital gains, and depreciation recapture affect the amount of taxes a firm pays. To achieve your learning goals, you should complete the following objectives:
- Learn to distinguish between the firm’s gross income, adjusted gross income, and personal deductions.
- Learn how to calculate the firm’s tax liability by finding its taxable income
- Learn how to find the firm’s average tax rate and marginal tax rates.
- Learn how to find a firm’s tax liabilities by using tables of Federal Income Tax Rates.
- Learn how depreciation can reduce the firm’s tax liabilities.
- Learn how to find the amount of taxes paid on interest and dividend income.
- Learn how to distinguish between capital gains and losses and depreciation recapture.
- Learn how taxes are calculated on depreciation recapture and capital gains and losses.
- Learn about the different ways depreciation can be calculated and the advantages and disadvantages of each depreciation method.
Introduction
Chapter 2 proposed that one financial management objective is to organize the firm so that its value is maximized. Of course, “the firm” could mean any business organization ranging from a large corporate firm to a small business or even an individual household. Later, we will see that the firm’s value is determined by its after-tax cash flow, which can differ significantly from the firm’s profits measured by its accounting income. As a result, we need to understand the differences between a firm’s cash flow and its accounting income—this discussion will come later. Fortunately, for the most part, a detailed knowledge of specific accounting differences for the different types of business organizations isn’t essential for our purposes. So we begin by discussing some of the major components of the federal tax system that have a bearing on a firm’s after-tax cash flow.
Due to the influence of taxes on cash flow, it is important to have an understanding of how the tax system works. This chapter intends to present a few of the basic concepts related to taxes that are important from a financial management perspective. Our focus is on the federal tax code, because of its importance in determining after-tax profit and after-tax cash flow. Nevertheless, there are a number of additional taxes (e.g. state and local taxes) that can have a significant impact on a firm’s earnings and cash flow. It is important to consider the impacts of all taxes when making financial decisions. The federal tax laws are written by Congress. The Internal Revenue Service (IRS) is the agency responsible for administering the code and collecting federal income taxes. The IRS issues regulations which are its interpretation of the tax laws. The regulations are effectively the tax laws faced by businesses and individuals. One final word of caution: always remember that tax laws can and do change, and these changes are not always announced in ways that inform small businesses. Nevertheless, ignorance is not an excuse for incorrectly filing one’s taxes.
Individual Taxes
Individual (ordinary) tax liabilities are determined by subtracting certain allowable deductions from one’s total income to obtain taxable income. Taxable income is then used as the basis from which the tax liability is calculated. The general procedure is:
- Gross income – Adjustments to income = Adjusted gross income.
- Adjusted gross income – Personal exemptions and deductions = Taxable income.
- (Taxable income) x (Average tax rate) = Tax liability.
Gross income consists of all income received during the tax year in the form of money, goods and services, and property. Adjustments to income , including some past losses, may include income that is not taxed, such as interest income generated by nontaxable municipal bonds. Adjusted gross income may be reduced by subtracting personal exemptions and deductions regardless of whether you itemize or not and includes such things as business expenses and deductions for some types of Individual Retirement Account (IRA) contributions. A personal exemption is the allowable reduction in the income based on the number of persons supported by that income. You may claim deductions for yourself, your spouse, and other dependents who meet certain criteria. As of 2018, the personal exemption amount is zero until 2025. In addition, you can reduce your taxable income by either claiming a standard deduction or itemizing allowable expenses.
The standard deduction is an amount allowed for all taxpayers who do not itemize, and represents the government’s estimate of the typical tax-deductible expenses that you are likely to have. As of 2018, the standard deduction is $12,000 for single, $18,000 for head of household, and $24,000 for married filing jointly. These are adjusted annually for inflation. If your tax-deductible expenses are greater than the standard deduction, you can list them separately and deduct the total value of the itemized deductions. Itemized deductions include expenses for such things as medical expenses, certain types of taxes, mortgage interest expense, and charitable contributions. After reducing Adjusted gross income by subtracting Personal exemptions and deductions , we obtain our Taxable income , the amount of income that will be used to calculate your Tax liability.
The Federal income tax in the United States is called a progressive tax, meaning that the percentage tax rate increases as taxable income increases. In contrast, regressive taxes have their tax rate remain constant or decrease as taxable income increases. State sales taxes, property taxes, social security taxes, and in some cases, state income taxes are regressive taxes because as a percentage of one’s income paid as taxes they increase with a decline in one’s income.
Two different tax rate measures include the Average tax rate and the Marginal tax rate defined below:
The average tax rate represents the “average” tax rate that is paid on each dollar of taxable income. The marginal tax rate is the tax rate that is paid on the next dollar of taxable income. In a progressive tax system, the marginal tax rate will always be equal to or greater than the average tax rate.
The federal tax rate schedule for 2018 taxable income is shown in Table 3.1.
Table 3.1. Federal Income Tax Rates in 2018
| Tax Bracket | Married Filing Jointly | Single |
| 10% Bracket | $0 – $19,050 | $0 – $9,525 |
| 12% Bracket | $19,050 – $77,400 | $9,525 – $38,700 |
| 22% Bracket | $77,400 – $165,000 | $38,700 – $82,500 |
| 24% Bracket | $165,000 – $315,000 | $82,500 – $157,500 |
| 32% Bracket | $315,000 – $400,000 | $157,500 – $200,000 |
| 35% Bracket | $400,000 – $600,000 | $200,000 – $500,000 |
| 37% Bracket | Over $600,000 | Over $500,000 |
Because of the progressive nature of the tax, the marginal tax rate increases as your income increases. The first $19,050 of taxable income for married couples filing a joint return are taxed at a rate of 10%, the next $58,350 ($77,400 – $19,050) of taxable income are taxed at a rate of 12%, and so on. Suppose a married couple had $120,000 of taxable income in 2018.
Their Federal tax liability would be calculated on each increment of income as follows: The average tax rate paid equals Total tax liability/taxable income = $18,279/$120,000 = 15.2% and the marginal tax rate paid on the last dollar earned would be 22%.
10% tax on first $19,050 ($19,050 – $0) = 10% x
$19,050 = $1,905.00
12% tax on next $58,350 ($77,400 – $19,050) = 12% x $58,350
=$7,002.00
22% tax on next $42,600 ($120,000 – $77,400) = 25% x $44,700 =
$9,372.00
Total Tax Liability on $120,000 = $18,279.00
It is important to distinguish between the marginal and average tax rate. The average tax rate is useful because it allows us, with a single number, to characterize the proportion of our total income that is taxed. In many cases, however, we are interested in the amount of tax that will be paid on any additional income that is earned, perhaps as a result of profitable investment. In these situations, the marginal tax rate is the appropriate rate to use. For example, suppose your average tax rate is 18.4 percent and you are in the 22 percent tax bracket, and you receive a $1,000 raise. The additional income you earn will be taxed at the marginal tax rate of 22 percent, regardless of the average tax rate, so that your increase in after-tax income is only $1,000(1 – .22) = $780. The marginal tax rate is also significant when considering the impact of tax deductions. Suppose you are in the 22 percent tax bracket and you contribute $2,000 to your favorite charity. This reduces your taxable income by $2,000, saving you $440 in taxes (22% times $2,000) so that your after-tax cost of your contribution is only $2,000(1 – .22) = $1,560.
Total Marginal Tax Rates
As we pointed out earlier, because of the progressive nature of the federal tax code, the effective marginal rate that individuals pay is nearly always greater than the federal marginal tax rate. However, there are more levels of government collecting tax revenues than just the federal government. In addition to the federal tax, most personal income is also subject to state taxes, Social Security taxes, Medicare taxes, and perhaps city taxes. State taxes vary but often run in the 4 – 6 percent range. Social Security (6.2 percent) and Medicare (1.45 percent) taxes are split between employer and employee, and the rate for most employees is 7.65 percent (self-employed pay both the employer and employee half, usually 15.3 percent). In 2018, the social security tax is imposed only on individual income up to $128,400. There is no maximum income limit on the Medicare tax. City taxes can run 3 – 4 percent. Therefore, the effective marginal tax rate for someone in the 24 percent federal tax bracket who pays social security tax will generally be over 37 percent. If the same person were self-employed they would be subject to an additional 7.65 percent, and a marginal tax rate that could exceed 50 percent of taxable income in some cases. It should be noted that one-half of “self-employment tax” is deductible from income subject to federal tax, so the effective marginal tax rate increases by only 7.65(1 – .24) = 5.81 percent for someone in the 24 percent tax bracket. As you can see, it is extremely important to understand what the effective marginal tax rate is when making financial management decisions.
Bracket Creep
Progressive tax systems are subject to an undesirable feature, often termed “bracket creep.” Bracket creep is an inflation-induced increase in taxes that results in a loss in purchasing power in a progressive tax system. The idea is that inflation increases tend to cause roughly equal increases in both nominal income and the prices of goods and services. Inflation induced increases in income push taxpayers into higher marginal tax brackets, which reduces real after tax income. Consider an example of how inflation reduces real after-tax income and therefore purchasing power.
For the couple in our previous example with a taxable income of $120,000, their real after-tax income, their purchasing power in today’s dollars, is equal to their Gross income less any Tax liabilities which in their case is: $120,000 – $18,279 = $101,721. Another way to calculate their purchasing power is to multiply (1 – average tax rate T ) times their gross income: (1 – 15.2325%)$120,000 = $101,721.
Inflation is a general increase in price. Suppose that, as a result of inflation, that next year inflation will increase your salary 10%. However, suppose that inflation will also increase the cost of things you buy by 10%. As a result, to purchase the same amount of goods next year that were purchased this year will require a 10% increase in this year’s expenditures. For the couple described in our earlier example, this will require expenditures of $101,721 times 110% = $111,893.10.
Now let’s see what happens to our couple’s after-tax income. A 10% increase in taxable income means they will have $120,000 times 110% = $132,000 in taxable income next year. Recalculating the couple’s tax liabilities on their new income of $130,000:
The average tax rate paid equals Total tax liability/taxable income = $20,919/$132,000 = 15.85% while the marginal tax rate paid on the last dollar earned would be 22%. Subtracting couple’s tax liabilities from their income leaves them $111,051, less than $111,893.10 which is the amount required to maintain the same purchasing power before inflation. In other words, as a result of the combination of inflation and bracket creep with increases on the average tax rate, the couple’s purchasing power is reduced
The IRS recognizes the impacts of bracket creep, and periodically adjusts the tax schedules and/or deductions in an attempt to smooth or eliminate purchasing power losses due to bracket creep.
10% tax on first $19,050 ($19,050 – $0) = 10% x
$19,050 = $1,905.00
12% tax on next $58,350 ($77,400 – $19,050) = 12% x $58,350 =
$7,002.00
22% tax on next $54,600 ($132,000 – $77,400) = 25% x $54,700 =
$12,012.00
Total Tax Liability on $132,000 = $20,919.00
Interest and Dividend Income
Interest and ordinary dividends earned by individuals are generally taxed as ordinary income. One exception is interest income earned on municipal bonds issued by state and local governments (bonds are promissory notes issued by a business or government when it borrows money). Municipal bonds are exempt from federal taxes, which makes them attractive to investors in high marginal tax brackets.
Suppose you are in a 25% marginal tax bracket and are considering investing $1,000 in either a corporate bond that yields 10% per year, (yield means the rate of return the investment provides) or a municipal bond yielding 8% each year. You can calculate your after-tax cash flow from each investment by subtracting the tax liability from the before-tax cash flow from each investment.
The corporate bond provides a $100 cash flow before taxes but only $75 is left after paying taxes. Meanwhile, the municipal bond is exempt from federal taxes and provides an $80 before and after-tax cash flow. This example illustrates the importance of considering after-tax cash flow as opposed to before-tax cash flow when considering investment opportunities.
| Asset | Before-tax cash flow return | – Taxes | = After-tax cash flow |
| Corporate bond | $1,000(.10) = $100 | $100(25%) | $75.00 |
| Municipal bond | $1,000(.08) = $80 | $0 | $80.00 |
We can also measure an investment’s return using percentages. Percentage measures standardize return measures so investments of different sizes can be compared. We calculate the percentage return during a period as the cash flow received during the period divided by the total amount invested. For example, the percentage rate of return on the corporate bond was $75/$1000=7.5%, while the percentage rate of return on the municipal bond was $80/$1000=8.0%.
When the returns on the bonds are expressed as rates of return, it is clear that the municipal bond is the preferred investment.
Suppose you wanted to find the before-tax rate of return on a corporate bond ( r cb), a pre-tax equivalent rate of return that would provide the same after-tax rate of return as a tax free municipal bond ( r mb ). To find r cb , equate the after-tax rates of returns on the corporate and municipal bonds, r cb (1 – T ) = r mb , and solve for the following:
(3.1)
In our example municipal bond rate is 8% so that for an investor in the 25% marginal tax bracket, the pre-tax equivalent rate of return is:
(3.2)
In other words, a corporate bond yielding 10.67% would produce the same after-tax return as the municipal bond yielding 8% for an investor in the 25% tax bracket.
Interest Paid by Individuals
Interest paid by individuals is generally not tax deductible for personal expenditures, such as interest on a loan for a car used solely for personal travel. One primary, and important, exception to this is that interest on a home mortgage is usually deductible from taxable income if filing using itemized deductions. There is also a limited deduction available for student loan interest payments.
Capital Gains and Losses
From an accounting standpoint, we define book value (or basis) as acquisition cost less accumulated depreciation, which is determined by tax codes. (Book value may also be altered by improvements to depreciable assets.) For a variety of reasons, an asset’s market value is usually different from its book value. When an asset is liquidated at a market value greater than its book value we say it has appreciated in value. If the appreciation is equal to or less than its original acquisition cost, we refer to the appreciation value as depreciation recapture . Appreciated value in excess of its acquisition value is referred to as capital gains .
Likewise, when an asset’s liquidation value is less than its book value, we say that the asset has experienced capital losses and define: capital losses = book value – market value (if book value > market value). The tax rate for individuals on “long-term capital gains”, which are gains on assets that have been held for over one year before being sold, depends on the ordinary income tax bracket. For taxpayers in the 10% or 15% bracket, the rate is 0%. For taxpayers in the 22%, 24%, 32%, or 35% bracket, it is 15%. For those in the 37% bracket, the rate is 20%. Other rates also exist under certain situations. The tax rate paid on depreciation recapture is the taxpayer’s income tax rate since depreciation was used to shield income from income tax payments.
Suppose you are in the 24% tax bracket. You have just sold some land (a non-depreciable asset) for $50,000. The land was purchased 5 years ago for $30,000. Since you sold the land for more than its book value (the purchase price in this case) you will realize a capital gain of $50,000 – $30,000 = $20,000. Your tax liability on the sale will then be the capital gain times the capital gains tax rate or in this case $20,000(15%) = $3,000.
Capital losses must first be used to offset any capital gains realized that year; however, if you have any capital losses remaining after offsetting capital gains, you may offset ordinary income. If you still have capital losses remaining, you may carry the losses forward to offset future capital gains and income. This can be a powerful tool. Suppose the land in the above example brought a selling price of $20,000. Now you have realized a capital loss of $30,000 – $20,000 = $10,000. If you have not realized capital gains for the year, you can use the loss to offset your ordinary income, which in this example is being taxed at 24%. Your tax savings from the capital loss would be $10,000(24%) = $2,400. In other words, you can use the loss to reduce the level of taxable income by $10,000, which saves you $2,400 in taxes you would have been required to pay without the loss. If you had realized at least $10,000 in capital gains on assets held over 12 months during the year, your capital loss would have only saved you $10,000(.15%) = $1,500. It is clear that the current capital laws require some careful planning to capture the full benefits. (Note: some capital losses are limited to $3,000 per year to be taken against regular income. Anything left over can be carried forward to future years.)
Tax Credits
Tax deductions are subtracted from Adjusted Gross income and reduce the level of Taxable income. This results in a tax savings that is equal to the marginal tax rate for each dollar of allowable deduction. Tax credits, on the other hand, are direct deductions from one’s Tax liability. Tax credits, therefore, result in a tax savings of one dollar for each dollar of tax credit. For example, consider the tax savings of a $1,000 deduction versus a $1,000 tax credit for an individual facing a 24% marginal percent tax rate:
tax deduction: tax savings = $1,000(24%) = $240;
and
tax credit: tax savings = $1,000(100%) = $1,000.
Clearly, you would prefer one dollar of tax credits more than one dollar of tax-deductible expense. Tax credits come and go sporadically in the tax laws. They have been used in the past to stimulate investment in some types of assets. There are still some tax credits available today. For example, certain college tuition and child care expenses may be eligible for tax credits. Also, for each dependent child under age 17, up to $2,000 credit may be available.
Business Taxation
Remember that Subchapter S corporations, partnerships, and sole proprietorships are taxed according to the individual tax rate schedule the owner faces. Many Subchapter S corporations, partnerships, and sole proprietorships may get a 20% reduction of their Qualified Business Income, which might be their net business income. C corporations, on the other hand, are taxed according to corporate income tax rates. The corporate tax ate schedule for 2018 is now 21%.
Not all the income generated by a business’s operations is subject to taxes. Most expenses incurred in order to generate the business income are deductible. In addition, there are a number of other adjustments to business income which deserve mention. Also be aware that many, but not all, states impose an additional tax on corporate income.
Depreciation
When a business purchases assets that can be used in the business for more than one year (often called capital expenditures), the business is generally not allowed to deduct the entire cost of the asset in the year in which it was purchased. Depreciation is an accounting expense that allocates the purchase cost of a depreciable asset over its projected economic life. This deduction acts as an expense for both accounting and tax purposes; so increases in depreciation expense result in decreased profit measures for a business. Nevertheless, depreciation expense is a noncash expense ; that is, you aren’t sending a check to anyone for the amount of the depreciation expense. This allows depreciation expense to act as a tax shield, which lowers taxable income, resulting in lower tax obligations and consequently higher after-tax cash flow. Accordingly, higher depreciation expenses result in lower profits but higher after-tax cash flow.
For tax purposes, there are rules that determine how you depreciate an asset. You can only depreciate an asset that has been placed in service, which means that it is available for use during the accounting period. There are also conventions that determine the point in time during the accounting period you must assume the asset was placed into service. Most depreciable assets are assumed to be placed into service at the mid-point of the year, regardless of the actual date they are placed in service. This is known as the half-year convention. There are also rules about the recovery period over which an asset can be depreciated. Table 3.2. shows the allowable recovery periods for different classes of farm property.
Table 3.2. Farm Property Recovery Periods [1]
| Assets |
Recovery Period in Years |
|
| Gen. Dep. System | Alter. Dep. System | |
| Agricultural structures (single purpose) | 10 | 15 |
| Automobiles | 5 | 5 |
| Calculators and copiers | 5 | 6 |
| Cattle (dairy or breeding) | 5 | 7 |
| Communication equipment | 7 | 10 |
| Computers and peripheral equipment | 5 | 5 |
| Cotton ginning assets | ||
| Drainage facilities | 15 | 20 |
| Farm buildings | 20 | 25 |
| Farm machinery and equipment | 7 | 10 |
| Fences (agricultural) | 7 | 10 |
| Goats and sheep (breeding) | 5 | 5 |
| Grain bin | 7 | 10 |
| Hogs (breeding) | 3 | 3 |
| Horses (age when placed in service) | ||
|
Breeding and working (12 yrs or less) |
7 | 10 |
|
Breeding and working (more than 12 yrs) |
3 | 10 |
|
Racing horses (more than 2 yrs) |
3 | 12 |
| Horticultural structures (single purpose) | 10 | 15 |
| Logging machinery and equipment | 5 | 6 |
| Nonresidential real property | 39 | 40 |
| Office furniture, fixtures and equipment (not calculators, copiers, or typewriters) | 7 | 10 |
| Paved lots | 15 | 20 |
| Residential rental property | 27.5 | 40 |
| Tractor units (over-the-road) | 3 | 4 |
| Trees or vines bearing fruit or nuts | 10 | 20 |
| Truck (heavy duty, unloaded weight 13,000 lbs. or more) | 5 | 6 |
| Truck (weight less than 13,000 lbs.) | 5 | 5 |
| Water wells | 15 | 20 |
There are two depreciation methods that can be used for tax reporting purposes: straight line (SL) and modified accelerated cost recovery system (MACRS). Straight line allocates the depreciation expense uniformly each period. The amount of depreciation is found by multiplying the straight line recovery rate for each year times the asset’s unadjusted basis (original cost). The SL recovery rate is simply the inverse of the number of years in the asset’s recovery period adjusted by the required half-year placed in service convention. The straight recovery rates for 3-year, 5-year, and 7-year assets are shown in Table 3.3.
Table 3.3. Straight Line Recovery Rates for 3, 5, 7 Year Assets
| Year | 3-Year | 5-Year | 7-Year |
| 1 | 16.67% | 10% | 7.14% |
| 2 | 33.33% | 20% | 14.29% |
| 3 | 33.33% | 20% | 14.29% |
| 4 | 16.67% | 20% | 14.28% |
| 5 | 20% | 14.29% | |
| 6 | 10% | 14.28% | |
| 7 | 14.29% | ||
| 8 | 7.14% |
As you might guess from its name, MACRS produces larger depreciation expenses in early years than the SL method of depreciation and lower depreciation expenses in the later years than the SL method of depreciation. The federal government specifies the allowable rates of MACRS depreciation. These rates are determined by using a combination of the declining balance (either 150% or 200%) and straight-line depreciation methods. Prior to 2018, farmers were not permitted to use 200% declining balance. The MACRS depreciation expense for each year is calculated by multiplying the unadjusted basis (acquisition cost) of the asset by the appropriate recovery rate for that year. The MACRS (200% method) recovery rates for the 3-year, 5-year, and 7-year asset classes are shown in Table 3.4.
Table 3.4. MACRS Recovery Rates for 3, 5, and 7-Year Assets
| Year | 3-Year | 5-Year | 7-Year |
| 1 | 33.0% | 20.00% | 14.29% |
| 2 | 44.45% | 32.00% | 24.49% |
| 3 | 14.81% | 19.20% | 17.49% |
| 4 | 7.41% | 11.52% | 12.49% |
| 5 | 11.52% | 8.93% | |
| 6 | 5.76% | 8.93% | |
| 7 | 8.93% | ||
| 8 | 4.46% |
Suppose your business just purchased a $100,000 asset that has a 3-year useful life, and falls into 3-year class of assets. Using the SL method, the depreciation expense each year for the next 3 years would be:
| Year | Recovery Rate | Unadjusted Basis | Depreciation Expense | Accumulated Depreciation |
| 1 | .1667 | $100,000 | $16,670 | $16,670 |
| 2 | .3333 | $100,000 | $33,330 | $50,000 |
| 3 | .3333 | $100,000 | $33,330 | $88,330 |
| 4 | .1667 | $100,000 | $16,670 | $100,000 |
Note that the book value or basis of the asset (acquisition cost – accumulated depreciation) would be $0 after it has been fully depreciated at the end of 4 years. Because of the half-year convention, it takes 4 years to depreciate the asset, even though it falls into the 3-year classification.
Depreciation expense for the same asset using the MACRS method would be calculated as:
| Year | Recovery Rate | Unadjusted Basis | Depreciation Expense | Accumulated Depreciation |
| 1 | .3333 | $100,000 | $33,333 | $33,333 |
| 2 | .4445 | $100,000 | $44,450 | $77,780 |
| 3 | .1481 | $100,000 | $14,810 | $92,950 |
| 4 | .741 | $100,000 | $7,410 | $100,000 |
Note again that the depreciation expense using MACRS is higher in the early years and lower in later years than with the SL method and that the book value after 4 years is again zero. Businesses often use MACRS for tax purposes and SL for profit reporting. Can you think of any reasons why?
Some businesses that invest small amounts in capital assets are allowed to deduct up to $1,000,000 of the cost of acquired depreciable property as a current expenditure instead of a capital expenditure. This is known as direct expensing, and is available only to businesses that don’t make large capital purchases each year. The allowable expensing amount is reduced by one dollar for each dollar of capital investment expenditure over $2,500,000 during the year. Other restrictions also apply.
Bonus or Additional Depreciation
Property purchased with a recovery period of 20 years or less may be eligible for 100% additional depreciation the year it is purchased. It is required unless the taxpayer elects out of it by class or recovery period (3, 5, 7, 10, 15, 20 year classes). It can be used on either new or used property but has limitations if purchased from a relative. Passenger automobiles may be limited to an extra $8,000 additional depreciation rather than 100%. The 100% depreciation decreases to 80% in 2024 and reduces by 20% each year after that until 2028 when it disappears.
Interest and Dividends Received
Interest and ordinary dividend income received by sole proprietorships and partnerships is taxed as ordinary income. Interest income received by corporations is taxed as corporate income. However, dividend income received by corporations is allowed eighty percent tax exclusion (only 20 percent is taxed) before being taxed as corporate income. The reason for the exclusion is that corporate income is already subject to double taxation, and taxing dividends as corporate income would result in triple (or more) taxation. Can you explain why?
Which is better for a corporation in a 21% marginal tax bracket: $1,000 of interest income or $1,000 of dividend income? Remember what we care about is after-tax cash flow (ATCF) so let’s evaluate both investments:
| Investment Income | – Taxes | = ATCF |
| Interest income $1,000 | – $1,000(.21) | = $790 |
| Dividend income $1,000 | – $1,000(.20)(.21) | = $958 |
The ATCF from the dividends of $958 would be preferred to the $790 from the interest income. The dividends are effectively taxed at a lower rate than interest income. We can find the effective rate on each dollar of dividend income received by multiplying the two marginal tax rates by the proportion of income subject to tax: that is $1(.20)( T ) = $1(.20)(.21) = 0.042 or 4.2%. Accordingly, the effective tax rate T for dividends in this case is 4.2% as opposed to 21% for interest income at this marginal tax rate. What incentives do federal tax laws give regarding the type of investments that corporate businesses make?
Interest and Dividends Paid
Interest expenses paid by businesses are tax deductible. Dividends or withdrawals paid by businesses are not tax deductible. Consider a firm in a 21 percent tax bracket that pays $1,000 in interest expense and $1,000 in dividends or withdrawals. What is the after-tax cost of each expense?
| Expense Type | Expense | – Tax-savings | = After-tax expense |
| Interest expense | $1,000 | – $100(.21) | = $790 |
| Dividend expense | $1,000 | – $0 | = $1000 |
Dividends and withdrawals cost the firm $1 of after-tax income for each $1of dividend paid. Interest expense, on the other hand, costs the firm $1(1 – T ) = $1(1 – .21) = $0.79 of after-tax income for each $1 of interest expense paid. Another way to think about it is to find out how much before-tax income it takes to pay $1 of both interest and dividend expenses. Using the formula discussed earlier:
Before-tax dividend expense = $1.00/(1 – .21) =
$1.266
Before-tax interest expense = $0.79/(1 – .21) = $1.00
It takes $1.27 of before-tax income to pay $1 in dividend or withdrawal expense, while it takes only $1 in before-tax income to pay $1 in interest expense. The two ways for a firm to finance its assets are to use debt or equity financing. Which method of financing do the federal tax loans favor?
Summary and Conclusions
The main lesson for managing taxes is to look at investments and cash flow on an after-tax basis, and this requires that all tax obligations are accounted for in the tax management process. Management of the firm’s taxes also requires managers to understand how different business organizations can create different tax obligations, the difference between average and marginal tax rates, the different tax obligations associated with interest versus dividend income, capital gains and capital losses, depreciation schedules, book value and market value of assets, tax deductions, and tax credits. Understanding these and other tax-related concepts will help financial managers manage the difference between what you earn and what you get to keep.
Questions
-
Tiptop Farms, a sole proprietorship, had a gross income of
$600,000 in 2018. Tiptop Farms expenses were equal to $320,000.
Tiptop had interest expenses of $80,000 and depreciation expenses
of $75,000 during the year. Tiptop’s owner withdrew $25,000 from
the business during the year to help pay college expenses for the
owners’ children. The tax schedule for 2018 is:
Income Tax Rate $0 – 40,000 15% $40,001 – 100,000 28% $100,000 – 150,000 31% $150,001 + 35% - What was Tiptop’s taxable income during 2018?
- What is Tiptop’s tax liability for 2018?
- What is Tiptop’s average and marginal tax rate for the year?
- If Tiptop is considering the purchase of a new investment, what tax rate should they use?
- Consider a couple filing jointly, whose taxable income last year was $130,000. Assume that state taxes on their taxable earnings were 5%. The couple pays social security at the rate of 6.2%, and Medicare taxes at the rate of 1.45%. Half of the couple’s social security and Medicare taxes are paid by their employer. Also recognize that social security was only charged on the first $128,400. Find the couples tax liability, its average tax rate, and its marginal tax rate. What is higher, the couple’s average tax rate or their marginal tax rate? Explain your answer.
- Suppose that last year, inflation was 8%, meaning that the price of every- thing you buy has increased by 8%. If your before-tax income increased by 8% would you be just as well off as before? If not, how much more than 8% would you need to increase to buy as much as you did before inflation?
-
A corporate bond is providing a yield of 12% per year, while at
the same time, a municipal bond (which is tax exempt) is yielding
9% per year. Each bond only pays interest each year until the bond
matures, at which time the principal investment will be returned.
Each bond is equally risky, and your marginal tax bracket is 30%.
You have $1,000 to invest.
- What is the after-tax cash flow from each bond? Which bond would you invest in?
- What is the percentage after-tax return on each bond?
- What before-tax equivalent on the corporate bond would make you choose it as an investment?
- Suppose that you are also subject to a 5% state tax from which neither the corporate or municipal bond is tax exempt. What is the after-tax return on each bond?
-
Suppose you invest in a new tractor during the tax year that
costs you $78,000, plus $2,000 for delivery and set up. Your
marginal tax rate is 40%.
Note: new farm machinery has a class
life of 5 years.
- What is the depreciation expense each year using the straight line method of depreciation?
- What is the depreciation expense each year using the MACRS 200% declining balance method of depreciation?
- What is the tax shield each year from each method?
- Which method would you use for tax purposes? How about profit reporting? Explain.
- Businesses often use MACRS for tax purposes and SL for profit reporting. Can you think of any reasons why?
- Most assets use the General Depreciation System for recovery periods. See IRS guidelines for more information. ↵


1.2: Theories, Hypotheses and Models
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For the purpose of this textbook (and science in general), we introduce a distinction in what we mean by “theory”, “hypothesis”, and by “model”. We will consider a “theory” to be a set of statements (or an equation) that gives us a broad description, applicable to several phenomena and that allows us to make verifiable predictions. For example, Chloë’s Theory ( \(t \propto \sqrt{h}\) ) can be considered a theory. Specifically, we do not use the word theory in the context of “I have a theory about this...”
A “hypothesis” is a consequence of the theory that one can test. From Chloë’s Theory, we have the hypothesis that an object will take \(\sqrt{2}\) times longer to fall from \(1\:\text{m}\) than from \(2\:\text{m}\) . We can formulate the hypothesis based on the theory and then test that hypothesis. If the hypothesis is found to be invalidated by experiment, then either the theory is incorrect, or the hypothesis is not consistent with the theory.
A “model” is a situation-specific description of a phenomenon based on a theory , that allows us to make a specific prediction. Using the example from the previous section, our theory would be that the fall time of an object is proportional to the square root of the drop height, and a model would be applying that theory to describe a tennis ball falling by \(4.2\) m. From the model, we can form a testable hypothesis of how long it will take the tennis ball to fall that distance. It is important to note that a model will almost always be an approximation of the theory applied to describe a particular phenomenon. For example, if Chloë’s Theory is only valid in vacuum, and we use it to model the time that it take for an object to fall at the surface of the Earth, we may find that our model disagrees with experiment. We would not necessarily conclude that the theory is invalidated, if our model did not adequately apply the theory to describe the phenomenon (e.g. by forgetting to include the effect of air drag).
This textbook will introduce the theories from Classical Physics, which were mostly established and tested between the seventeenth and nineteenth centuries. We will take it as given that readers of this textbook are not likely to perform experiments that challenge those well-established theories. The main challenge will be, given a theory, to define a model that describes a particular situation, and then to test that model. This introductory physics course is thus focused on thinking of “doing physics” as the task of correctly modeling a situation.
Emma's Thoughts
What’s the difference between a model and a theory?
“Model” and “Theory” are sometimes used interchangeably among scientists. In physics, it is particularly important to distinguish between these two terms. A model provides an immediate understanding of something based on a theory.
For example, if you would like to model the launch of your toy rocket into space, you might run a computer simulation of the launch based on various theories of propulsion that you have learned. In this case, the model is the computer simulation, which describes what will happen to the rocket. This model depends on various theories that have been extensively tested such as Newton’s Laws of motion, Fluid dynamics, etc.
- “Model”: Your homemade rocket computer simulation
- “Theory”: Newton’s Laws of motion, Fluid dynamics
With this analogy, we can quickly see that the “model” and “theory” are not interchangeable. If they were, we would be saying that all of Newton’s Laws of Motion depend on the success of your piddly toy rocket computer simulation!
Exercise \(\PageIndex{2}\)
Models cannot be scientifically tested, only theories can be tested.
- True
- False
- Answer


3.1: Prelude to Biopsychology
Learning Objectives
- Explain the biological mechanisms that underlie behavior
Have you ever taken a device apart to find out how it works? Many of us have done so, whether to attempt a repair or simply to satisfy our curiosity. A device’s internal workings are often distinct from its user interface on the outside. For example, we don’t think about microchips and circuits when we turn up the volume on a mobile phone; instead, we think about getting the volume just right. Similarly, the inner workings of the human body are often distinct from the external expression of those workings. It is the job of psychologists to find the connection between these—for example, to figure out how the firings of millions of neurons become a thought.
This chapter strives to explain the biological mechanisms that underlie behavior. These physiological and anatomical foundations are the basis for many areas of psychology. In this chapter, you will learn how genetics influence both physiological and psychological traits. You will become familiar with the structure and function of the nervous system. And, finally, you will learn how the nervous system interacts with the endocrine system.
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Contributors and Attributions
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