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

Payment Process

Payments can be made in cash or deferred. Cash payments can be made in different ways:

• Cash: A receipt will be issued to prove delivery.
• Bank Transfer: Cash deposited directly into a current account.
• Checks
• Credit and Debit Cards
• Letters of Credit

Other common payment instruments include:

• Bills of Exchange
• Promissory Notes

Checks

A check is a document regulated by law, instructing a bank to pay a specified amount from the drawer's funds to the payee. The drawer is entitled to dispose of these funds by check.

Key Parties in a Check Transaction

• Drawer (Maker): The person or entity who issues the check.
• Drawee (Bank): The bank ordered to pay the check.
• Payee (Holder): The person or entity to whom the check is payable.
• Endorser: The party who transmits

Checks: A Comprehensive Overview

What is a Check?

A check is a document instructing a bank (the drawee) to pay a specific amount of money to the check holder (the payee) from the account of the person who wrote the check (the drawer).

Parties Involved

• Drawer: The person who writes and signs the check, authorizing the payment.
• Drawee: The bank or financial institution where the drawer has an account.
• Payee/Holder: The person or entity to whom the check is made payable.
• Guarantor: A person who guarantees payment if the drawer's account has insufficient funds.
• Endorser: The payee who signs the back of the check to transfer ownership.
• Endorsee: The person to whom the check is endorsed.

Types of Checks

Forms of Writing

• Bearer: Payable to the person holding

Slope, Inclination, and Lines

PENDING

Slope

Inclination and Tilt

This refers to the straight tilt or angle of a line.

Parallel Lines Definition

Two lines are parallel if their slopes are equal: L₁ || L₂ if m₁ = m₂.

To find the angle (theta), the slope is used, often in conjunction with trigonometric tables or functions.

Perpendicular Lines Definition

Two lines are perpendicular if they form an angle of 90⁰. This occurs when the product of their slopes is -1:

(m₁)(m₂) = -1

General Equation of a Line

To formulate the general equation of a line, two components are typically needed:

• The slope (m)
• A specific point on the line (x₁, y₁)

The variables (x, y) in the equation represent any point on that line.

Midpoint of a Line Segment

The coordinates of the midpoint... Continue reading "Core Concepts in Analytical Geometry: Lines, Conics, and Algebra" »

Text Connectors: Uniting Ideas

Connectors serve to unite the parts of a text, ensuring coherence and flow. They can be categorized by their function:

Types of Connectors

• Time Connectors: Used to organize events in a text following a temporal order (e.g., first, then, next, finally).
• Order Connectors: Used to organize the different parts of a text from a logical standpoint (e.g., firstly, secondly, moreover, in conclusion).

Punctuation Marks: Guiding Your Reader

Punctuation marks are essential for clarity and meaning in written language.

Question Marks (?)

Used at the beginning and end of direct questions.

Exclamation Marks (!)

Used at the beginning and end of statements that express strong feelings, surprise, or emphasis.

Note: Punctuation marks are not

Critical Path Method (CPM) vs. PERT

HL (time to completion may be delayed without affecting the beginning of another and final term), HM (the worst case of free float.) Critical path: the path of longer duration and is defined by the sequence of activities that mark critical events in the network. These activities are styled with a double arrow. An activity is critical when it has no slack time, and an event is critical when its TE (earliest time) and TL (latest time) are equal. We must pay critical attention to these routes, as any delay may affect the entire project. Beginning and ending events are critical.

PERT (Program Evaluation Review Technique): It is a probabilistic system that assigns each possible activity three durations: pessimistic,... Continue reading "Critical Path Method (CPM) vs. Program Evaluation Review Technique (PERT)" »

Levels of Number Understanding

Level 1

At this level, number figures are symbols linked to real-world objects.

Level 2

Children try to find correspondence between written figures and quantitative aspects of objects.

Level 3

Numbers, especially single-digit numbers, represent counts of objects. Two-digit numbers are not yet seen as composed of constituent figures.

Level 4

Two-digit numbers systematically represent the total quantity, but each digit is treated as a separate number without understanding place value. For example, in 16, '6' might represent six objects and '1' might represent one object. Alternatively, '6' might represent sets of 6, and '1' might relate to a single unit or group.

Level 5

Each digit in a two-digit number represents an amount... Continue reading "Key Concepts in Math Education" »

Special Corporate Tax Regimes in Spain

This document outlines key special tax regimes under the Spanish Corporate Tax Law (TRLIS), offering significant benefits for eligible businesses.

Tax Benefits for Small Companies (TRLIS Articles 108-114)

This regime applies to companies with a turnover below €10 million in the previous year. Key consequences include:

• Reduced Tax Rates:
  • 25% for the first €300,000 of taxable base.
  • 30% for the remainder of the taxable base.
• Accelerated Depreciation:
  • For fixed assets, the maximum depreciation rate is multiplied by 2.
  • For intangible assets, the maximum repayment rate is generally multiplied by 2.
  • In case of asset reinvestment (Article 113 TRLIS), the maximum repayment rate is multiplied by 3.
• Provision for Doubtful

Fundamental Geometric Concepts

Basic Geometric Elements

• Line: A straight path without beginning or end, extending infinitely in both directions.
• Ray: A straight path that has a beginning point but no end, extending infinitely in one direction.
• Segment: A straight path delimited by two distinct endpoints.
• Angle: The opening formed by two rays that share a common starting point (vertex).

Relationships Between Lines

• Intersecting Lines (Secant): Lines that cross each other at a single point.
• Parallel Lines: Lines that lie in the same plane and never intersect, having nothing in common.
• Coincident Lines: Lines that occupy the exact same position, sharing all points in common.
• Perpendicular Lines: Lines that intersect to form four equal (90-degree) angles,

Exercise 1: Calculating Monthly Interest Rate

A person invested $12,000 in an institution and received $13,008.00 after seven months. What is the equivalent monthly interest rate that the investor earned?

Solution:

• Initial Capital (C) = $12,000
• Time (n) = 7 months
• Future Value (FV) = $13,008.00

Using the formula: FV / C = (1 + i * n)

13,008.00 / 12,000.00 = (1 + i * 7)

1. 0840 = 1 + 7i

2. 0840 = 7i

i = 0.0840 / 7

i = 0.012 or 1.2% per month

Exercise 2: Equivalent Financial Return

An investment of $15,000 is made for a period of three months at a simple interest rate of 26% per annum. What amount must be invested for two months at a linear rate of 18% per year to achieve the same financial return?

Solution:

Investment 1:

• C = $15,000
• n = 3 months
• i (annual)