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UGBA 107 Notes: Fernando Lopez

Financial Accounting: Journal Entry Rules (T-Accounts)

Understanding the fundamental rules of debit and credit is essential for accurate journal entries. These rules dictate how different account types increase or decrease:

• Assets: Debit increases, Credit decreases
• Liabilities: Debit decreases, Credit increases
• Equity: Debit decreases, Credit increases
• Revenue: Debit decreases, Credit increases
• Expenses: Debit increases, Credit decreases

Essential Journal Entries for Common Transactions

Below are standard journal entries for typical business activities:

• Receiving cash for services to be provided later:
  • Debit: Cash
  • Credit: Unearned Revenue (Liability until service is performed)
• Providing services on account (not yet paid)

The Ancien Régime

The Ancien Régime was a social, economic, and political system that was dominant in Europe during the Early Modern Age.

Absolute Monarchies

Absolute monarchies were the main form of government during the Ancien Régime. They emerged because of the social and economic crises that took place at the end of the Middle Ages. These crises weakened the position of the privileged classes and allowed monarchs to strengthen their own positions in society. This led to powerful monarchs exercising supreme authority.

Justification for such power was found in the Medieval theory of the divine right of kings. This theory proposed that monarchs derived their right to rule directly from God. Any opposition was therefore opposing the will of... Continue reading "Understanding the Ancien Régime: Absolutism and Society" »

Bandura's Study Analysis

Strengths of the Research Method

Structured Observation and Data Collection

One strength of the study is that the research method used was a structured observation where a behavioural checklist was employed to record the aggressive acts of the children. A behavioural checklist allows for standardization as it can be replicated to test for reliability. Furthermore, through time sampling, such as in this study, observers can record the number of acts displayed by the children as per the checklist, which allows for quantitative data to be collected.

Controlled Environment

The study was also a controlled observation as it was conducted in the highly controlled environment of a laboratory. For example, the toys the children were... Continue reading "Bandura's Bobo Doll Experiment: Study Strengths and Weaknesses" »

Active Transport

Active transport moves substances across membranes from lower to higher concentration, against the concentration gradient. This process requires cellular energy (ATP) and a carrier protein.

The substance binds to the carrier protein's receptor site on one side of the membrane. ATP changes the protein's shape, releasing the substance on the other side. Active transport occurs only in living, respiring cells.

Factors influencing active transport:

• ATP Production: Increased ATP production increases active transport rate.
• Temperature and Oxygen: These affect respiration and ATP production, thus impacting transport rate.
• Mitochondria: Cells with more mitochondria have higher transport rates due to increased ATP production.
• Poisons: Respiratory

Continuity and Differentiability: True/False

1. 1. If the function g(x) and f(x) are both continuous, then the function g(x) + f(x) is discontinuous. Answer: False.
2. 2. If f(x) is not differentiable at x = a, then f(x) is discontinuous at x = a. Answer: False.
3. 3. If the function g(x) is discontinuous, then there does not exist a function f(x) such that g(x)/f(x) is continuous. Answer: False.
4. 4. If a continuous curve is smooth at a point, then a straight line is seen in the infinite zoom-in scope. Answer: True.
5. 5. If f(x) is differentiable at x = a, then f(x) is rough at x = a. Answer: False.
6. 6. If, with f(x) ≠ 0, the function g(x) f(x) is discontinuous for any discontinuous function g(x), then the function f(x) ≠ 0 is discontinuous. Answer: False.

JavaScript Fundamentals Cheat Sheet

1. Variables

• let: Used to declare variables that are block-scoped. This means they only exist within the block they are defined in (e.g., inside a loop or an if statement).
• const: Used for constants, which are also block-scoped. Once assigned a value, they cannot be reassigned.
• var: Declares variables that are function-scoped. This can lead to issues with variable hoisting and is generally less preferred in modern JavaScript.

2. Functions

• Functions are reusable blocks of code designed to perform a specific task. They can take parameters (inputs) and can return values.
• Functions can be defined in different ways, including traditional function declarations and arrow functions, which provide a more concise syntax.

3.

Foundational Concepts in Ethical Reasoning

Principle: An essential norm in a system of moral thought, forming the basis of moral reasoning. Principles help us formulate rules and practical guidance.

Respect for Autonomy

Definition: A principle requiring respect for the decision-making capacities of autonomous persons.

Understanding Autonomy

• Autonomy: Freedom from external constraint and the presence of critical mental capacities such as understanding, intending, and voluntary decision-making capacity.
• Personal Autonomy: Personal self-governance—the personal rule of the self by adequate understanding while remaining free from controlling interferences by others and from personal limitations that prevent choice.

Diminished Autonomy

To have diminished... Continue reading "The Four Core Principles of Bioethics: Definitions and Application" »

CSMA/CD Protocol: Ethernet Data Management

Carrier Sense Multiple Access with Collision Detection (CSMA/CD) is a network protocol used in Ethernet networks for managing data transmission over a shared medium. Before transmitting, a device listens to the channel to ensure it is not in use (carrier sense). If the channel is clear, it sends data. While transmitting, the device also listens for collisions. If a collision occurs (when two devices transmit simultaneously), both devices stop, send a jamming signal, and wait a random time before retrying. CSMA/CD effectively reduces collisions but is less efficient with many devices and is not suitable for wireless networks.

Guided Media Transmission: Applications and Benefits

Guided media transmission... Continue reading "Network Protocols: CSMA/CD and Guided Media Transmission" »

Economic Planning in Developing Nations

What is the significance of economic planning for a developing country?

Barbara Wooton defines economic planning as "a system in which the market mechanism is deliberately manipulated with the object of producing a pattern other than that which would have resulted from its spontaneous activity."

Resource Use for National Benefit

Economic planning ensures optimal use of economic and human resources for national benefit. It increases output based on national priorities and reduces resource wastage.

Boosting Capital and Development

Capital formation is crucial in economic planning. Planned economies prioritize future growth over immediate needs, fostering rapid economic development.

Reducing Economic Inequality

Economic... Continue reading "Economic Planning: Vital for Developing Nations" »