We can see that this equation has no solution. For example, if we let I C = 0, we see that according to
the left side, we should have V BE = 2.6 V, which is clearly an infeasible value. Qualitatively, we know
that in order to achieve a large gain, we need a large value for R C . However, increasing R C will result
in a smaller value of V CE , eventually driving the transistor into saturation. When A v = −100, there
Find: Maximum speed, time to reach 95% of this speed, and plot speed as a function of time. Given: Data on sphere and formula for drag.
For a small particle of aluminum (spherical, with diameter d = 0.025 mm) falling in standard air at speed V, the drag is given by F D = 3 πµ Vd, where µ is the air viscosity. Find the maximum
14. Scott has not necessarily discovered a Giffen good. For a good to be a Giffen good, the quantity demanded of the good has to increase as its price rises. However, Scott has only found that the amount of money he spends on purchases of orange juice has increased as its price rises. For instance, suppose the price of orange juice were to rise from $5 per half-gallon to $10 per half-gallon, and as a result Scott reduces the quantity of orange juice demanded from 3 half-gallons to 2 half-gallons. This means that orange juice is not a Giffen good, since the quantity demanded decreases as the price rises. However, Scott’s spending on orange juice would have increased from $5 × 3 = $15 to $10 × 2 = $20. So an increase in spending on a good as its price rises need not necessarily imply that the good is a Giffen good.
Electronic components are prone to failure due to shock or vibration loads. To predict when this failure may occur it is necessary to calculate the vibration response of the printed circuit board (PCB); this is most usually achieved through use of simpliﬁed ﬁnite element (FE) models. The accuracy of these FE models will be mainly dependant on various sources of error, including: manufacturing variability, which will cause supposedly identical printed circuit boards to behave differently (including variability in mate- rials and assembly, as well as dimensional tolerances); inaccuracy in the model input parameters, which is caused by either the modelling assumptions used or poor measurement technique; and errors in the solution process (e.g. linear solutions in non-linear situations). This paper investigates experimentally the contribution of these effects, this is achieved by ﬁrst looking at measurement of input parameters and to what accuracy a PCB can reasonably be modelled, and then secondly measuring the extent of man- ufacturing and assembly induced variability. When these contributions have been deﬁned, it will be pos- sible to assess the conﬁdence in any FE PCB model.
duced. After getting good focus, which is evident as a spike in volt- age probe signal in digital storage oscilloscope (Tektronix TDS 784). The high temperature, high density argon/nitrogen focused plasma created at the top of the anode produce fully ionized ions of hafnium oxide which move upwards in a fountain like structure along with argon/nitrogen ions in post focus phase and get depos- ited on the substrate 5 cm away from the focus. The ﬁlm was deposited with two DPF shots keeping ﬁlm thickness around 30 nm. The top electrodes (Al dots) on As-deposited hafnium oxide ﬁlms were fabricated by thermal evaporator using shadow mask
There is a solution. Almost none of us liked the self- searching, the leveling of our pride, the confession of shortcomings which the process requires for its suc cessful consummation. But we saw that it really worked in others, and we had come to believe in the hopelessness and futility of life as we had been living it. When, therefore, we were approached by those in whom the problem had been solved, there was nothing left for us but to pick up the simple kit of spiritual tools laid at our feet. We have found much of heaven and we have been rocketed into a fourth dimension of existence of which we had not even dreamed.
(4) a Recorded at present value at time promise to give is received. (5) c Endowment principal cannot be spent. Earnings are unrestricted.
(6) b Recognized in period received. Restriction released either (1) when asset is placed in service or (2) over its useful life.
Non-controlling Interest in Net Income (NCINI) for 20x5
S Company’s net income of Subsidiary Company from its own operations
(Reported net income of S Company) P 90,000 Realized profit in beginning inventory of P Company (upstream sales) 12,000 Unrealized profit in ending inventory of P Company (upstream sales) ( 20,000) S Company’s realized net income from separate operations……… P 82,000 Less: Amortization of allocated excess 0 P 82,000 Multiplied by: Non-controlling interest %.......... 10% Non-controlling Interest in Net Income (NCINI) – partial goodwill P 8,200 Less: NCI on goodwill impairment loss on full goodwill 0 Non-controlling Interest in Net Income (NCINI) – full goodwill P 8,200 61. a – this topic is for Chapter 18
4. Renewal options should be reasonable and based on the fair market value of the asset at renewal time. This indicates that the lease is for legitimate business purposes, not tax avoidance.
7. As the term implies, off-balance sheet financing involves financing arrangements that are not required to be reported on the firm’s balance sheet. Such activities, if reported at all, appear only in the footnotes to the statements. Operating leases (those that do not meet the criteria in problem 5) provide off-balance sheet financing. For accounting purposes, total assets will be lower and some financial ratios may be artificially high. Financial analysts are generally not fooled by such practices. There are no economic consequences, since the cash flows of the firm are not affected by how the lease is treated for accounting purposes.
C h a p t e r 2
concepts of reuse
Content reuse is fundamental to a suc- cessful unified content strategy. This chapter defines content reuse and the benefits of its use. It explores how other industries have employed reuse for decades to improve their processes and the quality of their products. Content can be reused in many ways. The choice of the different methods and options for reuse are dependent upon your organization’s needs and technology. This chapter details the pros and cons of using each method and the associated options, and it pro- vides the concepts that underlie the remainder of the book.
53. a – refer to page 646 of the book for the discussion of “one-transaction theory” 54. c – (P.82 – P.82) x 1,000 FCUs
55. No answer available - P5 exchange gain = (P.81 – P.8050) x 1,000 FCUs 56. b – spot rate on the date of transaction(loan date) – 5,000,000 x P1.150 57. d – spot rate on the balance sheet date – (5,000,000 x 5%) x P1.1490 58. a – (P1.15 – P1.149) x 5,000,000 = P5,000 gain
The break-even point is to be determined for two production methods, one a manual method and the other automated. The manual method requires two workers at $9/hr each. Together, they produce at a rate of 36 unit/hr. The automated method has an initial cost of $125000, a 4-year service life, no salvage value, and annual maintenance costs are $3000. No labor (except for maintenance) is required to operate the machine, but the power required to run the machine is estimated to be 50 kW/hr (when running). Cost of electric power is $0.05/kWh. If the production rate for the automated machine is 100 unit/hr, determine the break-even point for the two methods, using a rate of return 25%.
2. Insurance premium recorded twice ( 675) 3. Erroneous recording of freight ( 90)
4. Discount on merchandise ( 800)
5. Failure by the branch to record share in advertising 700 6. error by the home office to record remittance of
October 2: FC2 400,000 / P80,000 = 5 [P1 equals FC2 5]
December 31: FC2 400,000 / P80,800 = 4.950 [P1 equals FC2 4.950] Or, 4.950 = FC2 1 / P.2020
6. The Pesos Payable to Exchange Broker was P82,000 in both the adjusted and unadjusted trial balances. The entry to record the forward contract for the 400,000 FC2 on October 2, 20x4, appears below. Note that the account Pesos Payable to Exchange Broker is denominated in pesos and does not change as a result of exchange rate changes.
A NSWER . As the dollar rises in value, other things being equal, U.S. goods and services become relatively more expensive in foreign currency terms, while foreign goods and services become relatively less expensive in dollar terms. The result is a smaller surplus or larger deficit on the current account. Of course, this conclusion could be reversed if the reason for the rise in the real value of the dollar was a significant increase in U.S. productivity, which would facilitate exports. However, other things do not remain equal. In fact, exchange rates equate currency supplies and demands. They do not determine the distribution of these currency flows between trade flows (the current- account balance) and capital flows (the financial-account balance). This view of exchange rates predicts that there is no simple relation between the exchange rate and the current-account balance. Trade deficits do not cause currency depreciation, nor does currency depreciation by itself help reduce a trade deficit: Both exchange rate changes and trade balances are determined by more fundamental economic factors. These more fundamental factors are a nation’s savings and investment decisions.