Notes, summaries, assignments, exams, and problems for Baccalaureate

Cash Flow Statement Fundamentals

Operating Activities (Indirect Method Adjustments)

The calculation starts with the Income Statement components:

• Non-cash expenses (e.g., Depreciation) are typically positive adjustments.
• Losses are generally positive adjustments (added back).
• Gains are generally negative adjustments (subtracted).

Balance Sheet Adjustments (Working Capital Changes)

These adjustments relate to changes in current assets and liabilities:

• Current Assets (e.g., Accounts Receivable, Inventory):
  • Increase in asset balance = Cash Outflow (–)
  • Decrease in asset balance = Cash Inflow (+)
• Current Liabilities (e.g., Accounts Payable):

  Note: Accounts Payable reverses the asset logic.

  • Increase in liability balance = Cash Inflow (+)
  • Decrease in liability

Health and Well-being Vocabulary

• Burn off
• Complexion
• Craze (a popular trend or fashion)
• Do (something/someone) the world of good
• Fad (a short-term trend)
• Get back into shape
• Mindfulness
• Pull a muscle
• Stamina
• Therapeutic
• Well-being
• Wrinkle (a crease or line in the skin)
• Aches and pains
• (As) Fit as a fiddle
• Be the picture of health
• Be back on your feet
• Be full of beans
• Hard of hearing
• (Have) A frog in your throat
• Off-colour (slightly ill)
• Alleviate symptoms
• Be prescribed medication
• Consult a specialist
• Contract an illness
• Have an operation
• Have treatment
• Miss an appointment
• Sustain an injury (suffer physical damage due to an accident)

Challenges, Progress, and Success Terms

• A long shot (a remote possibility)
• Be more than you bargained for
• On track (making progress and likely

Verbs Followed by Gerunds

• ADMIT
• ADVISE
• AVOID
• BEGIN
• CAN'T HELP
• CAN'T STAND
• CAN'T IMAGINE
• COMPLETE
• CONSIDER
• CONTINUE
• DELAY
• DETEST
• DISCUSS
• DISLIKE
• DON'T MIND
• ENJOY
• FINISH
• FORGET
• GIVE UP
• GO ON
• HATE
• IMAGINE
• INVOLVE
• KEEP
• LIKE
• LOVE
• MENTION
• MIND
• MISS
• POSTPONE
• PRACTICE
• PREFER
• RECALL
• RECOMMEND
• REGRET
• REMEMBER
• REPORT
• RESIST
• RISK
• START
• STOP
• SUGGEST
• TRY
• UNDERSTAND

Verbs Followed by Infinitives

• AFFORD
• AGREE
• APPEAR
• ARRANGE
• ASK
• ATTEMPT
• BEG
• BEGIN
• CHOOSE
• CONSENT
• CONTINUE
• DARE
• DECIDE
• DEMAND
• EXPECT
• FORGET
• GET READY
• GO ON
• HATE
• HOPE
• INTEND
• LEARN
• LIKE
• LOVE
• MANAGE
• NEED
• NECESSITATE
• OFFER
• PREPARE
• PRETEND
• PROMISE
• REFUSE
• REMEMBER
• SEEM
• START
• STOP
• THREATEN
• TRY
• WAIT
• WANT
• WISH

Verbs Accepting Both Gerunds and Infinitives

• LIKE
• LOVE
• START
• HATE
• BEGIN
• CONTINUE

Verbs que Canvien de Significat: Gerund vs. Infinitiu

• FORGET
  • -ING: Oblidar una acció passada (no recordar haver-

Self-Employment: Advantages and Disadvantages

Discussing the Pros and Cons of Being Your Own Boss

Have you ever considered becoming your own boss? In recent years, the number of people choosing to start their own business has risen significantly. Many claim that this trend is due to a growing desire for independence and a shift away from traditional employment.

Advantages of Self-Employment

• Complete Self-Reliance: You are fully in charge and can make all decisions independently.
• Sense of Freedom: This autonomy provides a great sense of freedom, allowing you to pursue your vision without external interference.
• Flexible Working Hours: Your working day can be planned for your convenience, enabling you to work when and how you are most productive.
• Direct

Mastering Microsoft Access Field Creation

Methods for Creating Fields in Access

There are two primary ways to create a field in Microsoft Access:

1. Adding fields using a predefined template.
2. Using an existing field copied from another table.

Access Field Templates Collection

Access includes a collection of field templates designed to significantly reduce the time required when setting up new fields.

Understanding Multi-Valued Fields in Access 2007

Multi-valued fields are suitable for specific scenarios, particularly when using Office Access 2007 to interact with information stored in Microsoft Windows SharePoint Services.

Defining Field Properties in Datasheet View

Field properties can be defined in the Datasheet View. Follow these steps:

1. Open the table

Sandhurst Manifesto: Classification and Authorship

Document Classification

The Sandhurst Manifesto is a historical text and a direct primary source of political and informational content.

Authorship and Audience

The author is Antonio Cánovas del Castillo. Although written for the future King, Alfonso XII, the manifesto was primarily addressed to the Spanish public.

Development and Historical Context

Circumstances of Creation

Cánovas del Castillo had spent six years building a political movement centered around the figure of Prince Alfonso. Following the collapse of the First Spanish Republic (marked by the pronouncement of General Pavía), Cánovas designed a new political system aimed at restoring the Bourbon dynasty.

The statement was completed... Continue reading "The Sandhurst Manifesto and the Foundations of the Bourbon Restoration" »

The Reign of Isabel II (1833-1868)

The reign of Isabel II can be divided into two main phases: her minority, with two regencies (her mother, Maria Cristina of Naples, who was soon confronted by the Carlist Wars, and General Espartero), and her majority, which went through three stages: the Moderate Decade, the Progressive Biennium, and the Liberal Union.

Regency of Maria Cristina (1833-1840)

Maria Cristina faced two major problems: war and the institutional organization of the liberal regime.

a) The Carlist Wars

The country was divided between Carlists and Isabellinos (Elizabethans). Traditionalists were loyal to Don Carlos, while those who supported Isabel had to align themselves with the liberals. The Carlist monarchists were traditionalists,... Continue reading "Isabel II's Reign in Spain: A Historical Analysis" »

Key Business and Economic Terminology

Core Business Definitions

Services

Intangible things that businesses do for consumers that enhance their lives.

Innovation

A new way of doing things.

Online Business

A business that conducts operations by means of the internet.

Outsourcing

Contracting with other companies for services.

Niche

A small, specialized segment of the market based on customer needs discovered through market research.

Corporate Strategy and Structure

Strategic Alliance

Forming a partnership with another company.

Corporate Venture

A new venture started inside a large corporation.

Economic Factors and Resources

Fundamental concepts related to wealth creation and market dynamics:

• For creating wealth.
• Technology has shortened [business cycles].
• Competition

All happen when The doctor goes to the beach to visit some relatives when he was young. Then was when he met Rafael. Rafael was a mad man who lived in a house-boat near the beach.
When The doctor grows, he decide to go back, and is then when he know rafaels story.
Rafael was in love with Anita, but then a soldier from another country, who had borned on a rich family, starts to be interesting for her, and she ends leaving Rafael alone. Rafael, who was now really sad, tries to get back anitas love killing the soldier, but a fail on his plains makes Anita and the soldier die together. Rafael ends mad, without his lovely girl and without nothing else to do on the world.

* Rafael is a dirty sad man, who lives under a boat in the beach. He is very

This document summarizes key concepts and solutions from previous database exam questions.

Relational Schema with Functional Dependencies

• Schema: R(A, B, C, D, E, F)
• Dependencies: C → F, E → A, EC → D, A → B

1. Candidate Keys: CE
2. Prime Attributes: C, E
3. Second Normal Form (2NF):
   • No, because of partial dependencies:
     • C → F (partial dependency)
     • E → A, B (partial dependency)

EMP_DEPT Table Analysis

1. Functional Dependencies:
   • Ssn → Ename, Bdate, Address, Dnumber, Dname, Dmgr_ssn
   • Dnumber → Dname, Dmgr_ssn
   • Dmgr_ssn → Dnumber, Dname
   • Dname → Dnumber, Dmgr_ssn
2. First Normal Form (1NF):
   • Split names into first_name and last_name.
3. Second Normal Form (2NF):
   • Already in 2NF because there are no partial dependencies.

EMP_PROJ Table Normalization

1. Functional Dependencies: