Notes, abstracts, papers, exams and problems of Primary education

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Financial Accounting: Expense Methods, Assets, Depreciation, Inventory, Liabilities

Classified in Economy

Written at on English with a size of 4.02 KB.

Nature of Expense vs. Cost of Sales Method

There are two primary methods for presenting expenses in financial statements:

  • Nature of Expense Method: This method presents gross output, such as revenue and changes in inventories generated during a period, along with the corresponding expenses. Expenses are categorized according to their nature (e.g., salaries, rent, utilities).
    • Advantages: Provides information on the nature of the costs required to run the business.
    • Disadvantages: Does not provide information on the costs incurred for specific activities like production or research and development.
  • Cost of Sales Method: This method presents the revenue generated in a period and the corresponding expenses for production, as well as expenses for other
... Continue reading "Financial Accounting: Expense Methods, Assets, Depreciation, Inventory, Liabilities" »

Cultural Differences and Language Barriers: A Guide for Understanding

Classified in Teaching & Education

Written at on English with a size of 3.14 KB.

Disgusting: asqueroso

On time: Puntual

Disapproving: estar en contra

Dressed: Vestido

Exchange: intercambiar

Emigrated: Emigrar(venir)

Akward: torpe

Migrated: imigrar (irse)

Adapt: Adatparse

Memorise: memorizar

Eating habits: habitos de alimentacion

Recall: recordad

Costumory: vestuario

Interactions: interacion

Cultural gap: Difference

Hospitality: Hospitaliozada

Hospitable: hospitalario

Shy: timido

Eye contact: contacto visual

Weary: cansado

Handshake: apreton de manos

Unfamiliar: Extraño

Hug: abrazo

Unpleseant: Desagradable

Personal space: espacio personal

Delayed: Retrasado

Uncomfortable: incomodo

Approached: Acercado

Get the point: Ir a el grano

Make it: Triunfar

Raw: crudo

Must admit: debes admitir

Etiquete: etiqueta

Lead the way: Guiar el camino

Shake hands: Darse la

... Continue reading "Cultural Differences and Language Barriers: A Guide for Understanding" »

Incoterms: FAS, FOB, CIP, CPT Explained

Classified in Economy

Written at on English with a size of 5.21 KB.

Incoterms: FAS, FOB, CIP, and CPT

What kind of cargo is used for FAS? Why?

Containers are used for FAS because the goods are carried on board a ship.

Which are the two possible cases of delivery for FCA?

  • When the goods have been loaded on the transport designated by the buyer or by a person acting on its behalf.
  • When the goods are made available to the seller's carrier transport, without being discharged.

Allocation of Costs and Risk for FAS and FOB

The seller is required to deliver the goods alongside the actual ship on the pier. From that point forward, the buyer bears all costs (loading cost, freight, insurance) and risks. Under FAS terms, the buyer is required to clear the goods for export and pay the cost of loading the goods.

Why is it so important

... Continue reading "Incoterms: FAS, FOB, CIP, CPT Explained" »

Remedies for Breach of Contract: Rescission, Damages, Specific Performance

Classified in Law & Jurisprudence

Written at on English with a size of 3.4 KB.

Remedies for Breach of Contract

The process of enforcing rights is known as the remedies for breach
of contract. Where there is a breach of contract, the injured party has one or
more of the following rights:

Rescission of the Contract

If one party has broken their contract, the other party may treat the
contract as rescinded and refuse further performance. They may also
successfully defend an action of non-performance or an action brought for
specific performance.

Suit for Damages

Ordinary Damages, Special Damages, Exemplary Damages, Nominal Damages

Quantum Meruit

If one party has broken their contract, the other party may treat the
contract as rescinded and refuse further performance. They may also
successfully defend an action of non-performance or an
... Continue reading "Remedies for Breach of Contract: Rescission, Damages, Specific Performance" »

Understanding Free Consent and Contract Discharge

Classified in Law & Jurisprudence

Written at on English with a size of 3.27 KB.

Free Consent

Free Consent, as defined in Section 13, occurs when "two or more persons agree upon the same thing and in the same sense."

For example, if A agrees to sell his car to B, but A intends to sell his Maruti while B believes he is buying A's Honda, there is no consent because they haven't agreed on the same thing in the same sense. Consequently, there is no contract.

Section 14 states that consent is considered free when it is not caused or affected by the following:

  • Coercion
  • Undue Influence
  • Fraud
  • Misrepresentation
  • Mistake

Coercion (Section 15)

Coercion involves using force or threats to compel a person to enter into a contract. The consent obtained under coercion is not free.

Undue Influence (Section 16)

Undue influence occurs when one party,... Continue reading "Understanding Free Consent and Contract Discharge" »

Legal Rules of Valid Offers and Capacity to Contract

Classified in Law & Jurisprudence

Written at on English with a size of 3.03 KB.

Legal Rules as to Valid Offer

Essential Elements

  1. Communication: Offer must be communicated to the offeree.
  2. Certainty: The offer must be certain, definite, unambiguous, and not vague.
  3. Legal Relation: The offer must be capable of creating a legal relation.
  4. Expression: Offer may be express or implied.
  5. Completeness: Communication of the complete offer is necessary.
  6. Counter Offer: A counter-offer amounts to a rejection of the original offer.
  7. Cross Offer: Cross offers do not conclude a contract.
  8. Acceptance Burden: An offer must not thrust the burden of acceptance on the offeree.
  9. Invitation to Offer: Offer must be distinguished from an invitation to offer.
  10. Intention: The offeror should have the intention to obtain the consent of the offeree.
  11. Specificity: Offer
... Continue reading "Legal Rules of Valid Offers and Capacity to Contract" »

Understanding HVAC Duct Systems: Pressure, Airflow, and Components

Classified in Physics

Written at on English with a size of 3.36 KB.

Fundamentals of HVAC Duct Systems

  • Pressure Measurement: Duct system pressure is measured in inches of water column (in. WC).
  • Blower Function: The blower creates pressure to force air through the duct system, conditioning equipment, and into the room.
  • Atmospheric Pressure: Standard atmospheric pressure is 14.696 psi.
  • Manometer Usage: A manometer measures air velocity pressure in a duct.
  • Airflow Measurement Tools: Anemometers or velometers are commonly used to measure airflow in air distribution systems.
  • Airflow Check: Airflow can be checked by feeling it 2-3 feet from a register.
  • Forced-Air vs. Natural-Draft: Forced-air systems use a blower, unlike natural-draft systems.
  • Duct Pressure Components: Duct pressure equals velocity pressure plus static pressure.
... Continue reading "Understanding HVAC Duct Systems: Pressure, Airflow, and Components" »

Medical Terminology and Passive Voice in Healthcare

Classified in Medicine & Health

Written at on English with a size of 3.45 KB.

Medical Terminology

Common Terms and Their Equivalents

  • Up to: Until
  • Children: Infants
  • In relation to: Relative to
  • Scarce: Not enough, insufficient
  • Outcomes: Results, findings
  • Score: Grades
  • Result did not differ: There were not different outcomes
  • Ethnicity: Ethnic group
  • Requirements: Needs
  • Effects: Consequences
  • Early life: Babies, previous life
  • Study: Investigation, research, test
  • Examine: Monitor, check
  • Type: Categories
  • Applied: Incorporated, measured
  • Modeled: Designed
  • Information: Data
  • Gestational age: Pregnancy
  • Feature: Characteristics
  • Disturbance: Disorder
  • Behavior: Conduct
  • Restricted: Limited
  • Display: Show
  • Restraint: Restricted
  • Weight gain: Weight increase
  • Model of overweight: Pattern of overweight
  • Concern: Worried
  • Food addiction: Food dependence
  • Findings: Results
  • In
... Continue reading "Medical Terminology and Passive Voice in Healthcare" »

Improve Your Vocabulary with Synonyms and Definitions

Classified in Medicine & Health

Written at on English with a size of 1.63 KB.

Examine=monitor, verify, control
Overall=total
Controversial=polemical, contradictory

Unclear=confusing

Assessment=evaluation

Assess=evaluate, monitor

Crucial=important, main, essential, vital

Management=administration

Childhood=infancy

Older=senior Ageing=elder

Daily=habitual, everyday

Expenditure=consumption, intake

Actual=real

Actually=really, indeed

At present=currently, today

Provide=supply, give

Whether=if

Encourage=stimulate, incentivize

Portion=serving, piece of...

Develop=grow

Development=growth

Prohibit=ban, forbid

Research=investigation

Researcher=investigator

Thus=in this way

Focus=center

Increasing=rising

In the week=following days

Prohibited=banned

Encouraged=incentivized

Diary=routine

Rise=increase

Result=consequence

Burden=weight

Present=current

Unclear=confusing

Frequency=... Continue reading "Improve Your Vocabulary with Synonyms and Definitions" »

Understanding Systematic Sampling and Statistical Significance

Classified in Mathematics

Written at on English with a size of 1.24 KB.

Systematic Sampling: Type of Probability Sampling Method

In systematic sampling, sample members from a larger population are selected according to a random starting point but with a fixed, periodic interval. The sampling interval, calculated by dividing the population size by the desired sample size, determines the selection.

Oversampling: Techniques to Adjust Class Distribution

Oversampling is a data analysis technique used to adjust the class distribution of a data set, ensuring a balanced representation of different classes/categories.

P Value: Probability of Obtaining Extreme Test Results

The p value represents the probability of obtaining test results at least as extreme as the observed results during the test, assuming the null hypothesis... Continue reading "Understanding Systematic Sampling and Statistical Significance" »