Financial Reporting 2Nd Edition Loftus Test Bank Full Chapter PDF

Financial Reporting 2nd Edition Loftus
Test Bank
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Testbank
to accompany
Financial reporting
2nd edition
by
Loftus et al.
© John Wiley & Sons Australia, Ltd 2018

Chapter 9: Employee benefits
Multiple choice questions
1. Which of the following types of employee benefits are not covered by AASB 119/IAS 19?
a. Long service leave.

b. Wages.
*c. Share-based payments.
d. Annual leave.
Answer: c
Learning objective 9.1: outline the scope, purpose and principles of accounting for employee
benefits under AASB 119/IAS 19.
2. An enterprise bargaining agreement results from an entity entering into an agreement with:
a. the government.
b. its employees.
c. the relevant industry body.
*d. the relevant employee union.
Answer: d
3. Employee benefits can arise from which of the following?
I. government legislation.
II. specific industry arrangements.
III. workplace agreements between an entity and its employees.
IV. enterprise bargaining agreements between an entity and the relevant employee union.
a. I and II only .
b. I, II and IV only.
c. I, II and III only.
*d. I, II, III and IV.
Answer: d
© John Wiley and Sons Australia, Ltd 2018 9.1

Testbank to accompany Financial reporting 2e by Loftus et al.
4. Which of the following types of employee benefits may be conditional upon the continuation
of employment?
a. Annual leave.
b. Maternity leave.
*c. Long service leave.
d. Accumulating non-vesting sick leave.
Answer: c
5. Which of the following is not an example of a short-term employee benefit?
*a. Termination payments.

b. Wages and salaries.
c. Sick leave and annual leave.
d. Bonuses and profit-sharing arrangements.
Answer: a
Learning objective 9.2: prepare journal entries to account for short‐term liabilities for employee
benefits, such as wages and salaries, sick leave and annual leave.
6. Salary sacrificing refers to:
a. an employer withholding a portion of an employee’s salary or wages for sub-standard

performance.
*b. an employee electing to forego some of their salary or wages in return for other non-cash
benefits.
c. an employee not receiving a portion of their salary and wages due to the fact that pre-
determined performance targets have not been met.
d. an employee foregoing some of their wages because leave entitlements such as sick leave have
been overdrawn.
Answer: b

7. An entity is required to recognise a liability for short-term compensated absences that are:
a. non-vesting only.
*b. accumulating and vesting.
c. non-accumulating and vesting.
d. non-accumulating and non-vesting .
Answer: b
8. Under AASB 119, leave entitlements that may be carried forward to a future financial period
if unused are referred to as:
a. non-accumulating paid absences

b. accumulating unpaid absences
*c. accumulating paid absences
d. non-accumulating unpaid absences
Answer: c

9. Primrose Ltd employs 5 staff. Each staff member is entitled to 20 days annual leave per
annum. Leave loading of 17.5% is paid when the leave is taken. At 1 July 2019 the balance
in the provision for annual leave account was $14 028.
Details of each employee’s leave entitlement at 30 June 2020 are as follows:
Employee Salary Days owing @ Days taken

1/7/19 during year
John Adams $60 000 15 22
Wendy Carter $52 000 4 20
Ken Murphy $70 000 20 25
Susan O’Leary $58 000 2 12
Marcus Thomson $80 000 6 15
There are 260 work days in a year. On 1 July each year all employees receive a 5% wage rise.
There are no other wage rises given during the year.
The closing balance in the provision for annual leave account at 30 June 2020 is:
a. $13 454.
b. $14 127.
c. $15 808.
*d. $16 599.
Answer: d

10. Primrose Ltd employs 5 staff. Each staff member is entitled to 20 days annual leave per
annum. Leave loading of 17.5% is paid when the leave is taken. At 1 July 2019 the balance
in the provision for annual leave account was $14 028.
Details of each employee’s leave entitlement at 30 June 2020 are as follows:
Employee Salary Days owing @ Days taken

1/7/19 during year
John Adams $60 000 15 22
Wendy Carter $52 000 4 20
Ken Murphy $70 000 20 25
Susan O’Leary $58 000 2 12
Marcus Thomson $80 000 6 15
Annual leave payments made during the year were debited against the provision account. The
total debit against the annual leave account during the year in relation to leave taken was:
*a. $28 500

b. $19 334
c. $27 143
d. $20 301
Answer: a

11. North Quay Ltd employs 8 staff. Each staff member is entitled to 20 days annual leave per
annum. Leave loading of 17.5% is paid when the leave is taken.
On 31 December 2019 Margie Winton left the company and was paid out her untaken leave
entitlements. Margie had 14 days leave owing at 1 July 2019 and took 6 days leave between 1
July and 31 December 2019. Her salary at the time of her departure was $80 000.
The gross entitlement owing to Margie Winton on 31 December 2019 was:
a. $5 538
b. $5 649
c. $6 638
*d. $6 508
Answer: d
12. Treloar Ltd has 10 employees, who are each paid $750 per week for a 5 day working week.
Each employee is entitled to 8 days accumulating non-vesting sick leave per year.
At 1 July 2019 the accumulated untaken leave was 16 days in total. During the year ended 30
June 2020 a total of 50 days sick leave was taken, of which 8 days were unpaid leave.
Of the accumulated untaken leave at 30 June 2020 it is estimated that 75% of it will be taken
during the following year.
The balance of the provision for sick leave at 30 June 2020 is:
a. $6 300
b. $8 100
*c. $6 075
d. Nil, as the leave is non-vesting.
Answer: c

13. The key difference between defined benefit and defined contributions post-employment plans
is that:
a. the employee bears the risk in a defined benefit plan, whereas the employer bears the risk in a
defined contribution plan.
*b. the employer bears the risk in a defined benefit plan, whereas the employee bears the risk in a
c. the fund bears the risk in a defined benefit plan, whereas the employee bears the risk in a
d. the employer bears the risk in a defined benefit plan, whereas the fund bears the risk in a
Answer: b
Learning objective 9.3: compare defined benefit and defined contribution post‐employment
benefit plans.
14. Which of the following statements regarding defined contribution plans is incorrect?
a. They include fixed contributions paid by the employer to an employee’s superannuation

fund.
b. The amount of the contribution is normally based on a percentage of the employee’s
wages.
c. The amount received by employees upon their retirement is dependent on the level of
contributions made and the return earned by the fund on its investment.
*d. The employer has a legal obligation to pay further contributions if the fund does not hold
sufficient assets to pay it members.
Answer: d
Learning objective 9.3: compare defined benefit and defined contribution post‐employment
benefit plans.

15. In the event that an employer pays an amount to the defined contribution fund that is less
than the amount payable:
a. an asset is to be recognised at the end of the reporting period for the unpaid contributions.
b. an asset is to be recognised to the extent that the entity is entitled to a refund or a
reduction in future contributions.
*c. a liability is to be recognised at the end of the reporting period for the unpaid
contributions.
d. a liability is to be recognised to the extent that the entity is entitled to a refund or a
reduction in future contributions.
Answer: c
Learning objective 9.4: prepare entries to account for expenses, assets and liabilities arising
from defined contribution post‐employment plans.
16. An increase in the present value of a defined benefit obligation resulting from employee
service in the current period is referred to as:
a. the past service cost.

b. the asset ceiling.
*c. the current service cost.
d. an actuarial gain or loss.
Answer: c
Learning objective 9.5: prepare entries to record expenses, assets and liabilities arising from
defined benefit post‐employment plans.
17. If the amount paid to the defined contribution fund by an entity during the year is less than
the amount payable in relation to service provided by employees, the entity must recognise:
a. an asset for the unpaid contributions.

b. an expense for the unpaid contributions.
*c. a liability for the unpaid contributions.
d. a gain for the unpaid contributions.
Answer: c

18. Benefits paid to members of a defined benefit post-employment fund are based on:
I. investment returns generated by the fund.

II. remuneration levels while employed.
III. number of years of service.
IV. the level of employer contributions made to the fund.
a. I and II only.
b. II and IV only.
*c. II and III only.
d. III and IV only.
Answer: c
19. Actuarial gains or losses can arise from:
I. Experience adjustments.
II. Employee services provided in future periods.
III. The withdrawal of changes to a defined benefit plan.
IV. Changes to actuarial assumptions.
a. I and II.
*b. I and IV.
c. II and III.
d. III and IV.
Answer: b
20. AASB 119 requires an entity to record a liability for long service leave:
a. when the leave is taken by the employee.

b. in a consistent manner from year to year.
c. when the employee becomes legally entitled to the leave.
*d. as the employee provides service to the entity even though they may have no legal
entitlement to the leave.
Answer: d
Learning objective 9.6: explain how to measure and record other long‐term liabilities for
employment benefits, such as long service leave.

21. AASB 119 adopts the projected unit credit method for the measurement of long service leave
obligations. This method requires the entity to:
a. calculate the future value of the expected payments that will result from employee services
provided in the future.
*b. calculate the present value of the expected future payments that will result from employee
services provided to date.
c. provide for the amount of long service leave that is planned to be taken by employees within
the next 12 months.
d. commence providing for long service leave once employees have completed 10 years of
service.
Answer: b
22. An entity is required to make several estimates when measuring the liability for long service
leave. These estimates include:
a. the number of employees expected to become eligible for long service leave.
b. the projected wages and salaries at the time the long service leave is expected to be paid.
c. when the leave will be taken by eligible employees.
*d. all of the above.
Answer: d
23. Which of the following does not fall within the definition of a termination benefit?
*a. Employee resignation.

b. Voluntary redundancy accepted by an employee.
c. An entity’s decision to termination employment before an employee’s normal retirement date.
d. An entity’s decision to undertake a redundancy program due to restructuring.
Answer: a
Learning objective 9.7: explain when a liability should be recognised for termination benefits
and how it should be measured.

24. When an entity decides to terminate an employee’s employment, the offer to pay termination
benefits can no longer be withdrawn when the entity has communicated to affected
employees a plan of termination that meets which of the following criteria?
a. The plan identifies the location, function or job classification, the number of employees whose
services are to be terminated, and the expected completion date.
b. Actions required to complete the plan indicate that significant changes to the plan are unlikely.
c. The plan establishes the termination benefits payable in sufficient detail to enable employees
to determine the type and amount of benefits they will receive.
*d. All of the above.
Answer: d
25. The key steps involved in accounting by the employer for a defined benefit post-employment
fund in accordance with AASB 119 include:
I. Determining the deficit or surplus of the fund

II. Determining the amount of the net defined benefit liability (asset)
III. Determining the amounts to be recognised in profit or loss
IV. Determining the remeasurements of the net defined benefit liability (asset) to be
recognised in other comprehensive income
a. I, II and III only
b. I, III and IV only
c. II, III and IV only
*d. I, II, III and IV
Answer: d
26. The nominal value of an accumulated benefit for long service leave is calculated as (Years of
employment/Years required for LSL) x (weeks of paid leave/52) x _____ __.
a. current salaries
*b. projected salaries
c. current salaries / (1+inflation rate)n
d. projected salaries x (1+inflation rate)n
Answer: b

27. Which of the following obligations do not arise from past services provided by an employee?
*a. Termination benefits.

b. Post-employment benefits.
c. Short-term compensated absences.
d. Other long-term employee benefits.
Answer: a
28. An entity is able to record a provision for termination benefits when it:
a. has developed a formal plan for redundancies.

b. has decided to undertake a termination program.
*c. can no longer withdraw the offer of the benefits.
d. has received Board approval for the termination benefits.
Answer: c

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The Project Gutenberg eBook of The Cambridge natural history, Vol. 01 (of
10)
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the country where you are located before using this eBook.
Title: The Cambridge natural history, Vol. 01 (of 10)
Author: Marcus Hartog

Sydney J. Hickson
E. W. MacBride
Igerna Brünhilda Johnson Sollas
Editor: S. F. Harmer
Sir A. E. Shipley
Release date: September 18, 2023 [eBook #71677]
Language: English
Original publication: New York: MacMillan & Co, 1906
Credits: Keith Edkins, Peter Becker and the Online Distributed Proofreading Team at
https://www.pgdp.net (This file was produced from images generously made available by
The Internet Archive)
*** START OF THE PROJECT GUTENBERG EBOOK THE CAMBRIDGE NATURAL HISTORY, VOL.
01 (OF 10) ***
THE
CAMBRIDGE NATURAL HISTORY
EDITED BY
S. F. HARMER, Sc.D., F.R.S., Fellow of King's College, Cambridge; Superintendent of the University
Museum of Zoology
AND
A. E. SHIPLEY, M.A., F.R.S., Fellow of Christ's College, Cambridge; University Lecturer on the
Morphology of Invertebrates
VOLUME I
PROTOZOA
By Marcus Hartog, M.A., Trinity College (D.Sc. Lond.), Professor of Natural History in the Queen's College, Cork
PORIFERA (SPONGES)
By Igerna B. J. Sollas, B.Sc. (Lond.), Lecturer on Zoology at Newnham College, Cambridge
COELENTERATA & CTENOPHORA

By S. J. Hickson, M.A., F.R.S., formerly Fellow and now Honorary Fellow of Downing College, Cambridge; Beyer
Professor of Zoology in the Victoria University of Manchester
ECHINODERMATA
By E. W. Macbride, M.A., F.R.S., formerly Fellow of St. John's College, Cambridge; Professor of Zoology in McGill
University, Montreal
London
MACMILLAN AND CO., Limited
NEW YORK: THE MACMILLAN COMPANY
1906
All rights reserved
And pitch down his basket before us,

All trembling alive
With pink and grey jellies, your sea-fruit;
You touch the strange lumps,
And mouths gape there, eyes open, all manner
Of horns and of humps.
Browning, The Englishman in Italy

CONTENTS
PAGE
Scheme of the Classification adopted in this Book ix
PROTOZOA
CHAPTER I
Protozoa—Introduction—Functions of Protoplasm—Cell-division—Animals and
Plants 3
CHAPTER II
Protozoa (continued): Spontaneous Generation—Characters of Protozoa—
Classification 42
CHAPTER III
Protozoa (continued): Sarcodina 51
CHAPTER IV
Protozoa (continued): Sporozoa 94
CHAPTER V
Protozoa (continued): Flagellata 109
CHAPTER VI
Protozoa (continued): Infusoria (Ciliata and Suctoria) 136
PORIFERA (SPONGES)
CHAPTER VII
Porifera (Sponges)—Introduction—History—Description of Halichondria Panicea as
an Example of British marine Sponges and of Ephydatia Fluviatilis from Fresh
Water—Definition—Position in the Animal Kingdom 165
CHAPTER VIII
Porifera (continued): Forms of Spicules—Calcarea—Homocoela—Heterocoela—
Hexactinellida—Demospongiae—Tetractinellida—Monaxonida—Ceratosa—Key
to British Genera of Sponges 183
CHAPTER IX
Porifera (continued): Reproduction, Sexual and Asexual—Physiology—Distribution
—Flints 226
COELENTERATA
CHAPTER X
Coelenterata—Introduction—Classification—Hydrozoa—Eleutheroblastea—
Milleporina—Gymnoblastea—Calyptoblastea—Graptolitoidea—Stylasterina 245
CHAPTER XI
Hydrozoa (continued): Trachomedusae—Narcomedusae—Siphonophora 288
CHAPTER XII
Coelenterata (continued): Scyphozoa = Scyphomedusae 310
CHAPTER XIII
Coelenterata (continued): Anthozoa = Actinozoa—General Characters—Alcyonaria 326
CHAPTER XIV
Anthozoa (continued): Zoantharia 365
CTENOPHORA
CHAPTER XV
Ctenophora 412
ECHINODERMATA
CHAPTER XVI
Echinodermata—Introduction—Classification—Anatomy of a Starfish—Systematic
Account of Asteroidea 427
CHAPTER XVII
Echinodermata (continued): Ophiuroidea = Brittle Stars 477
CHAPTER XVIII
Echinodermata (continued): Echinoidea = Sea-Urchins 503
CHAPTER XIX
Echinodermata (continued): Holothuroidea = Sea-Cucumbers 560
CHAPTER XX
Echinodermata (continued): Pelmatozoa—Crinoidea = Sea-Lilies—Thecoidea—
Carpoidea—Cystoidea—Blastoidea 579
CHAPTER XXI
Echinodermata (continued): Development and Phylogeny 601
INDEX 625
SCHEME OF THE CLASSIFICATION ADOPTED IN THIS BOOK
The names of extinct groups are printed in italics.
PROTOZOA (pp. 1, 48).
SARCODINA Lobosa (p. 51).

Rhizopoda (p. 51)
(p. 51) Filosa (p. 52).
Allogromidiaceae (p. 58).
Astrorhizidaceae (p. 59).
Lituolidaceae (p. 59).
Miliolidaceae (p. 59).
Textulariaceae (p. 59).
Foraminifera (p. 58)
Cheilostomellaceae (p. 59).
Lagenaceae (p. 59).
Globigerinidae (p. 59).
Rotaliaceae (p. 59).
Nummulitaceae (p. 59).
Aphrothoraca (p. 70).
Chlamydophora (p. 71).
Heliozoa (p. 70)
Chalarothoraca (p. 71).
Desmothoraca (p. 71).
Radiolaria Collodaria Colloidea (p.
(p. 75) (p. 77) Beloidea (p. 7
Sphaeroidea
Spumellaria (p. 77).
= Peripylaea Prunoidea
(pp. 76, 77) Sphaerellaria (p. 77).
(p. 77) Discoidea
(p. 77).
Porulosa
Larcoidea
= Holotrypasta
(p. 77).
(p. 76)
Actinelida
(p. 78).
Acanthonida
(p. 78).
Acantharia = Actipylaea (pp. 76, 78)
Sphaerophrac
(p. 78).
Prunophracta
(p. 78).
Osculosa Nassoidea
= Monotrypasta (p. 78).
(p. 76) Plectoidea
(p. 78).
Stephoidea
Nassellaria = Monopylaea (p. 78).
(pp. 76, 78) Spyroidea
(p. 78).
Botryoidea
(p. 79).
Cyrtoidea
(p. 79).
Phaeodaria = Cannopylaea Phaeocystina
= Tripylaea (pp. 76, 79) (p. 79).
Phaeosphaer
(p. 79).
Phaeogromia
(p. 79).
Phaeoconchia
(p. 79).
Zoosporeae (p. 89).
Myxoidea (p. 89)
Proteomyxa (p. 88) Azoosporeae (p. 89).
Catallacta (p. 89).
Acrasieae (p. 90).
Mycetozoa (p. 90) Filoplasmodieae (p. 90).
Myxomycetes (pp. 90, 91).
Schizogregarinidae (p. 97).

Gregarinidaceae
Acephalinidae (p. 97).
(pp. 97, 98)
Dicystidae (p. 97).
Telosporidia (p. 97)
Coccidiidae (pp. 97, 99).
SPOROZOA Coccidiaceae
Haemosporidae (pp. 97, 102).
(p. 94) (pp. 97, 99)
Acystosporidae (pp. 97, 102).
Myxosporidiaceae (pp. 98, 106).
Neosporidia (p. 97) Actinomyxidiaceae (p. 98).
Sarcosporidiaceae (pp. 98, 108).
Pantostomata (p. 109).

Distomatidae (p. 110).
Oikomonadidae (p. 111).
Bicoecidae (p. 111).
Craspedomonadidae
(pp. 111, 121).
Phalansteridae (p. 111).
Protomastigaceae
Monadidae (p. 111).
(p. 110)
Bodonidae (p. 111).
Amphimonadidae (p. 111).
Trimastigidae (p. 111).
Polymastigidae (p. 111).
FLAGELLATA (p. 109) Trichonymphidae (pp. 111, 123
Opalinidae (pp. 111, 123).
Chrysomonadaceae
Coccolithophoridae (p. 114).
(pp. 110, 125)
Cryptomonadaceae (p. 110).
Chlamydomonadidae
Volvocaceae
(pp. 111, 125).
(pp. 110, 111)
Volvocidae (pp. 111, 126).
Chloromonadaceae (p. 110).
Euglenaceae (pp. 110, 124).
Silicoflagellata (pp. 110, 114).
Cystoflagellata (pp. 110, 132).
Dinoflagellata (pp. 110, 130).
INFUSORIA Ciliata (p. 137) Gymnostomaceae (pp. 137, 152).

(p. 136) Aspirotrichaceae (pp. 137, 153).
Heterotrichaceae (pp. 137, 153).
Oligotrichaceae (pp. 137, 155).
Hypotrichaceae (pp. 137, 138).
Peritrichaceae (pp. 138, 155).
Suctoria = Tentaculifera (p. 158).
PORIFERA (p. 163).

Class. Sub-Class. Order. Family. Sub-Fa
Leucosoleniidae (p. 185)
Homocoela (p. 185)
Clathrinidae (p. 185).
Sycettidae (p. 187).
Grantiidae (p. 192).
Heteropidae (p. 192).
MEGAMASTICTORA Calcarea
Amphoriscidae (p. 192).
(pp. 183, 184) (p. 184)
Heterocoela (p. 187) Dialytin
Pharetronidae (p. 19
(p. 192) Lithonin
(p. 19
Astroscleridae (p. 194).
Myxospongiae (p. 196).

Amphidiscophora (p. 203).
Hexactinellida
Hexasterophora (p. 203).
(p. 197)
Receptaculitidae (p. 207)
Octactinellida (p. 208).
Heteractinellida (p. 208).
MICROMASTICTORA
(pp. 183, 195) Tetractinellida Choristida (p. 212).
(pp. 211, 212) Lithistida (pp. 212, 215).
Monaxonida Halichondrina (p. 217).
Demospongiae
(pp. 211, 216) Spintharophora (p. 217).
(p. 209)
Dictyoceratina Spongidae (p. 220).
Ceratosa
(p. 220) Spongelidae (p. 220).
(pp. 211, 220)
Dendroceratina (pp. 220, 221).
COELENTERATA (p. 243).

Class. Order. Sub-Order. Family. Sub-Family.
HYDROZOA (p. 249) Eleutheroblastea (p. 253).
Milleporina (p. 257).
Gymnoblastea (Anthomedusae) Bougainvilliidae (p. 269).
(p. 262) Podocorynidae (p. 270).
Clavatellidae (p. 270).
Cladonemidae (p. 270).
Tubulariidae (p. 271).
Ceratellidae (p. 271).
Pennariidae (p. 272).
Corynidae (p. 272).
Clavidae (p. 272).
Tiaridae (p. 273).
Corymorphidae (p. 273).
Hydrolaridae (p. 273).
Monobrachiidae (p. 274).
Myriothelidae (p. 274).
Pelagohydridae (p. 274).
Aequoreidae (p. 278).
Thaumantiidae (p. 278).
Cannotidae (p. 278).
Sertulariidae (p. 278).
Calyptoblastea (Leptomedusae) Plumulariidae Eleutheroplea (p. 27
(p. 275) (p. 279) Statoplea (p. 279).
Hydroceratinidae (p. 279).
Campanulariidae (p. 280).
Eucopidae (p. 280).
Dendrograptidae (p. 281).
Monoprionidae (p. 282).
Graptolitoidea (p. 281) Diprionidae (p. 282).
Retiolitidae (p. 282).
Stromatoporidae (p. 283).
Stylasterina (p. 283) Stylasteridae (p. 285).
Olindiidae (p. 291).
Petasidae (p. 294).
Trachynemidae (p. 294).
Trachomedusae (p. 288)
Pectyllidae (p. 294).
Aglauridae (p. 294).
Geryoniidae (p. 295).
Cunanthidae (p. 296).
Peganthidae (p. 296).
Narcomedusae (p. 295)
Aeginidae (p. 296).
Solmaridae (p. 296).
Monophyidae Sphaeronectinae (p
(p. 306) Cymbonectinae (p.
Amphicaryoninae
(p. 306)
Prayinae (p. 306)
Desmophyinae
(p. 307)
Calycophorae
Diphyidae Stephanophyinae
(p. 305)
(p. 306) (p. 307)
Galeolarinae
Siphonophora
(p. 307)
(p. 297)
Diphyopsinae
(p. 307)
Abylinae (p. 307)
Polyphyidae (p. 307).
Agalminae (p. 307)
Physonectidae
Apoleminae (p. 307
(p. 307)
Physophorae Physophorinae (p. 3
(p. 307) Auronectidae (p. 308).
Rhizophysaliidae (p. 308).
Chondrophoridae (p. 308).
SCYPHOZOA Charybdeidae (p. 318).

= SCYPHOMEDUSAE Cubomedusae (p. 318) Chirodropidae (p. 319).
(pp. 249, 310) Tripedaliidae (p. 319).
Stauromedusae (p. 320) Lucernariidae (p. 320).
Depastridae (p. 321).
Stenoscyphidae (p. 321).
Periphyllidae (p. 322).
Coronata (p. 321) Ephyropsidae (p. 322).
Atollidae (p. 322).
Pelagiidae (p. 323).
Semaeostomata
Cyanaeidae (p. 324).
(p. 323)
Ulmaridae (p. 324).
Cassiopeidae
= Arcadomyaria (p.
(p. 324)
Cepheidae
= Radiomyaria (p. 3
Discophora (p. 324)
(p. 323) Rhizostomatidae
Rhizostomata (p. 325)
(p. 324) Lychnorhizidae
(p. 325)
= Cyclomyaria (p. 3
Leptobrachiidae
(p. 325)
Catostylidae
(p. 325)
Class. Sub-Class. Grade. Order. Sub-Order. Family.

ANTHOZOA Alcyonaria Protoalcyonacea (p. 342) Haimeidae (p. 3
= ACTINOZOA (p. 329) Synalcyonacea Cornulariidae
(pp. 249, 326) (p. 342) (p. 344).
Clavulariidae
Stolonifera (p. 342)
(p. 344).
Tubiporidae (p.
Favositidae (p. 3
Heliolitidae (p. 3
Helioporidae (p.
Coccoseridae
Coenothecalia (p. 344)
(p. 346).
Thecidae (p. 34
Chaetetidae (p.
Xeniidae (p. 348
Telestidae (p. 34
Coelogorgiidae
(p. 349).
Alcyonacea (p. 346)
Alcyoniidae (p. 3
Nephthyidae (p.
Siphonogorgiida
(p. 349).
Gorgonacea Briareidae (p. 35
(p. 350) Sclerogorgiidae
Pseudaxonia
(p. 351).
(p. 350)
Melitodidae (p. 3
Coralliidae (p. 3
Axifera (p. 353) Isidae (p. 353).
Primnoidae (p. 3
Chrysogorgiidae
(p. 355).
Muriceidae (p. 3
Plexauridae (p.
Gorgoniidae (p.
Gorgonellidae
(p. 357).
Pteroeididae (p.
Pennatuleae Pennatulidae
(p. 361) (p. 361).
Virgulariidae (p.
Funiculinidae
(p. 362).
Anthoptilidae
Pennatulacea Spicatae (p. 362).
(p. 358) (p. 362) Kophobelemnon
(p. 362).
Umbellulidae
(p. 362).
Verticilladeae (p. 363)
Renilleae
Renillidae (p. 36
(p. 363)
Veretilleae (p. 364)
Zoantharia (pp. 329, 365) Edwardsiidae
(p. 377).
Edwardsiidea (p. 375)
Protantheidae
(p. 377).
Halcampidae
(p. 380).
Actiniidae (p. 38
Actiniina Sagartiidae (p. 3
(p. 380) Aliciidae (p. 382
Phyllactidae (p.
Bunodidae (p. 3
Actiniaria
Minyadidae (p. 3
(p. 377)
Corallimorphida
(p. 383).
Discosomatidae
Stichodactylina
(p. 383).
(p. 383)
Rhodactidae (p.
Thalassianthida
(p. 383).
Madreporaria Cyathophyllidae
(p. 384) (p. 394).
Cyathaxoniidae
(p. 394).
Cystiphyllidae
(p. 394).
Madreporidae
Entocnemaria
(p. 395).
(p. 394)
Poritidae (p. 396
Cyclocnemaria Aporosa (p. 397
(p. 397) Turbinoliidae (p.
Oculinidae (p. 3
Astraeidae (p. 3
A. Gemmantes (p
A. Fissiparantes (
Trochosmiliacea
[Sub-Fam.] (p. 40
Pocilloporidae
(p. 401)
Fungacea (p. 40
Plesiofungiidae
(p. 403)
Fungiidae (p. 40
Cycloseridae (p
Plesioporitidae
(p. 404)
Eupsammiidae
(p. 404)
Zoanthidae (p. 4
Zoanthidea (p. 404) Zaphrentidae
(p. 406).
Antipathidae (p.
Leiopathidae
Antipathidea = Antipatharia
(p. 409).
(p. 407)
Dendrobrachiida
(p. 409).
Cerianthidea (p. 409).
CTENOPHORA (p. 412).

Class. Order. Family.
Mertensiidae (p. 417).
Cydippidea (p. 417) Callianiridae (p. 417).
Pleurobrachiidae (p. 418).
Lesueuriidae (p. 419).
Bolinidae (p. 419).
Deiopeidae (p. 419).
Eurhamphaeidae (p. 419).
TENTACULATA (p. 417) Lobata (p. 418)
Eucharidae (p. 420).
Mnemiidae (p. 420).
Calymmidae (p. 420).
Ocyroidae (p. 420).
Cestoidea (p. 420) Cestidae (p. 420).
Ctenoplanidae (p. 421).
Platyctenea (p. 421)
Coeloplanidae (p. 422).
NUDA (p. 423) Beroidae (p. 423).
ECHINODERMATA (p. 425).

Sub-Phylum. Class. Order. Sub-Order. Family.
ELEUTHEROZOA Asteroidea Echinasteridae (p. 462).
(p. 430) (pp. 430, 431) Solasteridae (p. 462).
Asterinidae (p. 463).
Spinulosa (pp. 461, 462)
Poraniidae (p. 464).
Ganeriidae (p. 464).
Mithrodiidae (p. 464).
Velata (pp. 461, 464) Pythonasteridae (p. 464).
Myxasteridae (p. 464).
Pterasteridae (p. 466).
Archasteridae (p. 466).
Paxillosa (pp. 461, 466) Astropectinidae (p. 467).
Porcellanasteridae (p. 470
Linckiidae (p. 471).
Pentagonasteridae (p. 47
Valvata (pp. 461, 471) Gymnasteridae (p. 471).
Antheneidae (p. 471).
Pentacerotidae (p. 471).
Asteriidae (p. 473).
Heliasteridae (p. 474).
Zoroasteridae (p. 474).
Forcipulata (pp. 462, 473)
Stichasteridae (p. 474).
Pedicellasteridae (p. 474)
Brisingidae (p. 474).
Streptophiurae (p. 494)
Ophiolepididae (p. 495).
Amphiuridae (p. 497).
Zygophiurae (pp. 494, 495)
Ophiuroidea Ophiocomidae (p. 499).
(pp. 431, 477) Ophiothricidae (p. 499).
Astroschemidae (p. 501).
Cladophiurae (pp. 494, 500) Trichasteridae (p. 501).
Euryalidae (p. 501).
Echinoidea Cidaridae (p. 533).
(pp. 431, 503) Echinothuriidae (p. 535).
Saleniidae (p. 537).
Arbaciidae (p. 538).
Endocyclica (pp. 529, 530) Diadematidae (p. 538).
Tem
(p.
Echinidae (p. 539)
Ech
(p.
Protoclypeastroidea (p. 548).
Fibularidae (p. 549).
Clypeastroidea Echinanthidae = Clypeast
Euclypeastroidea
(pp. 529, 542) (p. 549).
(p. 549)
Laganidae (p. 549).
Scutellidae (p. 549).
Echinonidae
(p. 553)
Nucleolidae Aste
(p. 554) (p.
Cassidulidae
(p. 554)
Spatangoidea (pp. 529, 549) Ananchytidae
(p. 554)
Palaeostomatidae
Ster
(p. 554)
(p.
Spatangidae
(p. 554)
Brissidae (p. 556)
Archaeocidaridae (p. 557
Melonitidae (p. 557).
Tiarechinidae (p. 557).
Holectypoidea (p. 558).
Echinoconidae (p. 558).
Collyritidae (p. 559).
Aspidochirota (p. 570).
Elasipoda (p. 571).
Holothuroidea Pelagothuriida (p. 572).
(pp. 431, 560) Dendrochirota (p. 572).
Molpadiida (p. 575).
Synaptida (p. 575).
Hyo
(p.
Rhiz
(p.
Pen
(p.
Crinoidea
Holo
(p. 580)
(p.
PELMATOZOA Com
(pp. 430, 579)
(p.
Inadunata (p. 595).
Articulata (p. 595).
Camerata (p. 595).
Thecoidea = Edrioasteroidea (pp. 580, 596).
Carpoidea (pp. 580, 596).
Cystoidea (pp. 580, 597).
Blastoidea (pp. 580, 599).
PROTOZOA
BY
MARCUS HARTOG, M.A., Trinity College (D.Sc. Lond.)

Professor of Natural History in the Queen's College, Cork.
CHAPTER I
PROTOZOA—INTRODUCTION—FUNCTIONS OF PROTOPLASM—CELL-DIVISION—ANIMALS AND PLANTS
The Free Amoeboid Cell.—If we examine under the microscope a fragment of one of the higher
animals or plants, we find in it a very complex structure. A careful study shows that it always consists of
certain minute elements of fundamentally the same nature, which are combined or fused into "tissues."
In plants, where these units of structure were first studied, and where they are easier to recognise, each
tiny unit is usually enclosed in an envelope or wall of woody or papery material, so that the whole plant
is honeycombed. Each separate cavity was at first called a "cell"; and this term was then applied to the
bounding wall, and finally to the unit of living matter within, the envelope receiving the name of "cell-
wall." In this modern sense the "cell" consists of a viscid substance, called first in animals "sarcode" by
Dujardin (1835), and later in plants "protoplasm"[1] by Von Mohl (1846). On the recognition of its
common nature in both kingdoms, largely due to Max Schultze, the latter term prevailed; and it has
passed from the vocabulary of biology into the domain of everyday life. We shall now examine the
structure and behaviour of protoplasm and of the cell as an introduction to the detailed study of the
Protozoa, or better still Protista,[2] the lowest types of living beings, and of Animals at large.
It is not in detached fragments of the tissues of the higher animals that we can best carry on this study:
for here the cells are in singularly close connexion with their neighbours during life; the proper appointed
work of each is intimately related to that of the others; and this co-operation has so trained and specially
modified each cell that the artificial severance and isolation is detrimental to its well-being, if not
necessarily fatal to its very life. Again, in plants the presence of a cell-wall interferes in many ways with
the free behaviour of the cell. But in the blood and lymph of higher animals there float isolated cells, the
white corpuscles or "leucocytes" of human histology, which, despite their minuteness (1⁄3000 in. in
diameter), are in many respects suitable objects. Further, in our waters, fresh or salt, we may find similar
free-living individual cells, in many respects resembling the leucocytes, but even better suited for our
study. For, in the first place, we can far more readily reproduce under the microscope the normal
conditions of their life; and, moreover, these free organisms are often many times larger than the
leucocyte. Such free organisms are individual Protozoa, and are called by the general term "Amoebae."
A large Amoeba may measure in its most contracted state 1⁄100 in. or 250 µ in diameter,[3] and some
closely allied species (Pelomyxa, see p. 52) even twelve times this amount. If we place an Amoeba or a
leucocyte under the microscope (Fig. 1), we shall find that its form, at first spherical, soon begins to
alter. To confine our attention to the external changes, we note that the outline, from circular, soon
becomes "island-shaped" by the outgrowth of a promontory here, the indenting of a bay there. The
promontory may enlarge into a peninsula, and thus grow until it becomes a new mainland, while the old
mainland dwindles into a mere promontory, and is finally lost. In this way a crawling motion is effected.[4]
The promontories are called "pseudopodia" (= "false-feet"), and the general character of such motion is
called "amoeboid."[5]
Fig. 1.—Amoeba, showing clear ectoplasm, granular endoplasm, dark nucleus, and lighter contractile vacuole. The
changes of form, a-f, are of the A. limax type; g, h, of the A. proteus type. (From Verworn.)
The living substance, protoplasm,[6] has been termed a "jelly," a word, however, that is quite
inapplicable to it in its living state. It is viscid, almost semi-fluid, and may well be compared to very soft
dough which has already begun to rise. It resembles it in often having a number of spaces, small or
large, filled with liquid (not gas). These are termed "vacuoles" or "alveoles," according to their greater or
their lesser dimensions. In some cases a vacuole is traversed by strands of plasmic substance, just as
we may find such strands stretching across the larger spaces of a very light loaf; but of course in the
living cell these are constantly undergoing changes. If we "fix" a cell (i.e. kill it by sudden heat or certain
chemical coagulants),[7] and examine it under the microscope, the intermediate substance between the
vacuoles that we have already seen in life is again found either to be finely honeycombed or else
resolved into a network like that of a sponge. The former structure is called a "foam" or "alveolar"
structure, the latter a "reticulate" structure. The alveoles are about 1 µ in diameter, and spheroidal or
polygonal by mutual contact, elongated, however, radially to any free surface, whether it be that of the
cell itself or that of a larger alveole or vacuole. The inner layer of protoplasm ("endoplasm," "endosarc")
contains also granules of various nature, reserve matters of various kinds, oil-globules, and particles of
mineral matter[8] which are waste products, and are called "excretory." In fixed specimens these
granules are seen to occupy the nodes of the network or of the alveoli, that is, the points where two or
three boundaries meet.[9] The outermost layer ("ectoplasm" or "ectosarc") appears in the live Amoeba
structureless and hyaline, even under conditions the most favourable for observation. The refractive
index of protoplasm, when living, is always well under 1.4, that of the fixed and dehydrated substance is
slightly over 1.6.
Again, within the outer protoplasm is found a body of slightly higher refractivity and of definite outline,
termed the "nucleus" (Figs. 1, 2). This has a definite "wall" of plasmic nature, and a substance so closely
resembling the outer protoplasm in character, that we call it the "nucleoplasm" (also "linin"),
distinguishing the outer plasm as "cytoplasm"; the term "protoplasm" including both. Within the
nucleoplasm are granules of a substance that stains well with the commoner dyes, especially the "basic"
ones, and which has hence been called "chromatin." The linin is usually arranged in a distinct network,
confluent into a "parietal layer" within the nuclear wall; the meshes traversing a cavity full of liquid, the
nuclear sap, and containing in their course the granules; while in the cavity are usually found one or two
droplets of a denser substance termed "nucleoles." These differ slightly in composition from the
chromatin granules[10] (see p. 24 f.).
The movements of the leucocyte or Amoeba are usually most active at a temperature of about 40° C. or
100° F., the "optimum." They cease when the temperature falls to a point, the "minimum," varying with
the organism, but never below freezing-point; they recommence when the temperature rises again to
the same point at which they stopped. If now the temperature be raised to a certain amount above 40°
they stop, but may recommence if the temperature has not exceeded a certain point, the "maximum"
(45° C. is a common maximum). If it has been raised to a still higher point they will not recommence
under any circumstances whatever.
Again, a slight electric shock will determine the retraction of all processes, and a period of rest in a
spherical condition. A milder shock will only arrest the movements. But a stronger shock may arrest
them permanently. We may often note a relation of the movements towards a surface, tending to keep
the Amoeba in contact with it, whether it be the surface of a solid or that of an air-bubble in the liquid
(see also p. 20).
Fig. 2.—Ovum of a Sea-Urchin, showing the radially striated cell-membrane, the cytoplasm containing yolk-granules, the
large nucleus (germinal vesicle), with its network of linin containing chromatin granules, and a large nucleole (germinal
spot). (From Balfour's Embryology, after Hertwig.)
If a gentle current be set up in the water, we find that the movements of the Amoeba are so co-ordinated
that it moves upstream; this must of course be of advantage in nature, as keeping the being in its place,
against the streams set up by larger creatures, etc. (see also p. 21).
If substances soluble in water be introduced the Amoeba will, as a rule, move away from the region of
greater concentration for some substances, but towards it (provided it be not excessive) for others. (See
also pp. 22, 23.) We find, indeed, that there is for substances of the latter category a minimum of
concentration, below which no effect is seen, and a maximum beyond which further concentration
repels. The easiest way to make such observations is to take up a little strong solution in a capillary tube
sealed at the far end, and to introduce its open end into the water, and let the solution diffuse out, so
that this end may be regarded as surrounded by zones of continuously decreasing strength. In the
process of inflammation (of a Higher Animal) it has been found that the white corpuscles are so
attracted by the source of irritation that they creep out of the capillaries, and crowd towards it.
We cannot imagine a piece of dough exhibiting any of these reactions, or the like of them; it can only
move passively under the action of some one or other of the recognised physical forces, and that only in
direct quantitative relation to the work that such forces can effect; in other words, the dough can have
work done on it, but it cannot do work. The Amoeba or leucocyte on the contrary does work. It moves
under the various circumstances by the transformation of some of its internal energy from the "potential"
into the "kinetic" state, the condition corresponding with this being essentially a liberation of heat or
work, either by the breaking down of its internal substances, or by the combination of some of them with
oxygen.[11] Such of these changes as involve the excretion of carbonic acid are termed "respiratory."
This liberation of energy is the "response" to an action of itself inadequate to produce it; and has been
compared not inaptly to the discharge of a cannon, where foot-tons of energy are liberated in
consequence of the pull of a few inch-grains on the trigger, or to an indefinitely small push which makes
electric contact: the energy set free is that which was stored up in the charge. This capacity for liberating
energy stored up within, in response to a relatively small impulse from without, is termed "irritability"; the
external impulse is termed the "stimulus." The responsive act has been termed "contractility," because it
so often means an obvious contraction, but is better termed "motility "; and irritability evinced by motility
is characteristic of all living beings save when in the temporary condition of "rest."

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© John Wiley & Sons Australia, Ltd 2018

Chapter 9: Employee benefits

Multiple choice questions

a. Long service leave.

3. Employee benefits can arise from which of the following?

© John Wiley and Sons Australia, Ltd 2018 9.1

5. Which of the following is not an example of a short-term employee benefit?

*a. Termination payments.

6. Salary sacrificing refers to:

a. an employer withholding a portion of an employee’s salary or wages for sub-standard

© John Wiley and Sons Australia, Ltd 2018 9.2

a. non-accumulating paid absences

© John Wiley and Sons Australia, Ltd 2018 9.3

Details of each employee’s leave entitlement at 30 June 2020 are as follows:

Employee Salary Days owing @ Days taken

© John Wiley and Sons Australia, Ltd 2018 9.4

Details of each employee’s leave entitlement at 30 June 2020 are as follows:

Employee Salary Days owing @ Days taken

*a. $28 500

© John Wiley and Sons Australia, Ltd 2018 9.5

The gross entitlement owing to Margie Winton on 31 December 2019 was:

© John Wiley and Sons Australia, Ltd 2018 9.6

a. They include fixed contributions paid by the employer to an employee’s superannuation

© John Wiley and Sons Australia, Ltd 2018 9.7

a. the past service cost.

a. an asset for the unpaid contributions.

© John Wiley and Sons Australia, Ltd 2018 9.8

I. investment returns generated by the fund.

19. Actuarial gains or losses can arise from:

a. when the leave is taken by the employee.

© John Wiley and Sons Australia, Ltd 2018 9.9

*a. Employee resignation.

© John Wiley and Sons Australia, Ltd 2018 9.10

I. Determining the deficit or surplus of the fund

© John Wiley and Sons Australia, Ltd 2018 9.11

*a. Termination benefits.

a. has developed a formal plan for redundancies.

© John Wiley and Sons Australia, Ltd 2018 9.12

Title: The Cambridge natural history, Vol. 01 (of 10)

Author: Marcus Hartog

Release date: September 18, 2023 [eBook #71677]

Original publication: New York: MacMillan & Co, 1906

CAMBRIDGE NATURAL HISTORY

COELENTERATA & CTENOPHORA

All rights reserved

And pitch down his basket before us,

Browning, The Englishman in Italy

PROTOZOA (pp. 1, 48).

SARCODINA Lobosa (p. 51).

Schizogregarinidae (p. 97).

Pantostomata (p. 109).

INFUSORIA Ciliata (p. 137) Gymnostomaceae (pp. 137, 152).

PORIFERA (p. 163).

Myxospongiae (p. 196).

COELENTERATA (p. 243).

SCYPHOZOA Charybdeidae (p. 318).

Class. Sub-Class. Grade. Order. Sub-Order. Family.

CTENOPHORA (p. 412).

NUDA (p. 423) Beroidae (p. 423).

ECHINODERMATA (p. 425).

MARCUS HARTOG, M.A., Trinity College (D.Sc. Lond.)

PROTOZOA—INTRODUCTION—FUNCTIONS OF PROTOPLASM—CELL-DIVISION—ANIMALS AND PLANTS