Notes, summaries, assignments, exams, and problems for Primary education

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Asset Accounting: Recognition, Valuation, and Impairment Principles

Classified in Mathematics

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A. Property, Plant, and Equipment (PPE)

  1. Acquisition

    Assets are recognized at their net price plus all necessary expenses incurred until the asset is in a condition ready for its intended use.

  2. Production Costs

    Includes direct labor, direct material, utilities, and other indirect costs directly attributable to production. General overheads are typically excluded.

  3. Financial Expenses

    Costs associated with generic sources of financing, such as loans, may be capitalized under specific conditions.

  4. Renovation, Expansion, and Improvement

    Expenditures that expand the capacity or extend the useful life of an existing asset, or significantly improve its functionality, are capitalized as part of the asset's cost.

  5. Repairs and Major Repairs

    Routine repairs and maintenance

... Continue reading "Asset Accounting: Recognition, Valuation, and Impairment Principles" »

Understanding the Nervous System: Functions and Components

Classified in Biology

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The Nervous System

The nervous system receives information from the receptors, processes and coordinates it, and generates orders to the effectors.

Central Nervous System (CNS)

The central nervous system coordinates all the body's functions. It is formed by the encephalon and the spinal cord.

The Encephalon

The encephalon is protected by the skull or cranium and by three membranes, the meninges, between which a liquid called the cerebrospinal fluid circulates. This liquid protects the encephalon from knocks and blows. The encephalon is divided into three parts: the brain, the cerebellum, and the brainstem.

  • The brain is divided into two hemispheres, separated by a fissure. Its surface, called the cerebral cortex, is rough and full of folds and furrows,
... Continue reading "Understanding the Nervous System: Functions and Components" »

Effective Negotiation Strategies

Classified in Teaching & Education

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Separate the People from the Problem

The relationship tends to become entangled with the problem. Negotiators have to separate the relationship from the substance and deal directly with the people's problem. How to do it?

  • Put yourself in the shoes of your counterpart.
  • Talk about the ideas and expectations of both parties.
  • Do not hold your counterpart responsible for your own problems.

Make sure the other party is involved in the decision and actively participates. Make it possible for them to "save face": Adapt your suggestions to the value system of your negotiation partner.

Articulate your emotions and acknowledge that they are justified. Allow the other party to let off steam.

Use symbolic gestures (e.g., shaking hands, a small gift).

Listen attentively... Continue reading "Effective Negotiation Strategies" »

Tertiary Sector: Services, Transport, Trade and Types

Classified in Geography

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Tertiary Sector: Definition and Characteristics

TERTIARY SECTOR: Activities involved in delivering services to meet people's or companies' needs.

  • Immaterial activities: Do not produce material goods.
  • Low level of mechanization: Undertaken mainly by humans, not machines.
  • Very heterogeneous: Includes many different types of services.
  • Examples: Transport, communications, tourism, trade, health care and education.

Transport System

Transport system — Means of transport — Infrastructures

Transport TypeMeans of TransportInfrastructures
Land transportLorry, trainRoads, railways
Sea transportBoats, shipsPorts
Air transportAirplane, helicoptersAirports

Elements Involved in Trade

  • Supply and demand: Sellers and customers.
  • Merchandise: Goods and services that are
... Continue reading "Tertiary Sector: Services, Transport, Trade and Types" »

Piaget's Theory & Cognitive Development in Children

Classified in Psychology and Sociology

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Child Psychology: Chapter 6 Study Guide

Piaget’s Theory

Basic Principles of Piaget’s Theory

  • Assimilation
  • Accommodation
  • Equilibration

Stages of Cognitive Development

Sensorimotor Stage (Birth-2 Years)
  • Adapting to and Exploring the Environment
  • Understanding Objects
  • Using Symbols
Preoperational Stage (2-7 Years)
  • Egocentrism
  • Animism
  • Centration
Concrete Operational Stage (7-11 Years)
  • Mental Operations
  • Reversibility
  • Can Solve Conservation Tasks
Formal Operational Stage (11+ Years)
  • Hypothetical Thinking
  • Deductive Reasoning

Piaget’s Contributions to Child Development

  • The Study of Cognitive Development
  • A New View of Children
  • Fascinating Discoveries

Educational Applications of Piaget’s Theory

  • Facilitate Rather Than Direct Children’s Learning
  • Recognize Individual Differences
... Continue reading "Piaget's Theory & Cognitive Development in Children" »

International Trade and Export Finance Principles

Classified in Economy

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-The Chief executives of Swiss Swatch retain a majority, if not all, Of the manufacturing in their home country.

-The Common Agricultural Policy .FALSE The Customs Trade Partnership TRUE

-The Export and import process can entail red tape free trade zones.

-The Fly American Act is an example of a nontariff barrier.T The Four tigers–TRUE

-The Furniture industry has become one of China's low labor rates translate Into reasonable prices for consumers.

-The Harmonized Tariff System (HTS) has eliminated FALSE

-The Harmonized Tariff System (HTS) is currently TRUE

-The International standard by which letters of credit (L/Cs) UCP

-The Ministry of International Trade Japan.

-The Only marketing mix element place.

-The Organizational decision to purchase production.

... Continue reading "International Trade and Export Finance Principles" »

International Trade Terminology Clarifications

Classified in Economy

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Definitions and Concepts

  • Freight forwarders are licensed specialists in traffic operations.
  • An Export Management Company is an independent marketing intermediary.
  • A duty that represents a certain percentage of the value is an ad valorem duty.
  • A nontariff barrier (NTB) includes all of the following except: ad valorem duty.
  • A nontariff barrier (NTB) is a hidden trade barrier. TRUE

Economic Factors and Trade Issues

Currency Impact

  • A strong U.S. dollar translates into less affordable prices in export markets.
  • If the dollar, the yen, or the euro becomes seriously valued, it affects production by shifting production among different sites.

Trade Barriers and Subsidies

  • Agricultural subsidies are particularly controversial because of their impact on countries
... Continue reading "International Trade Terminology Clarifications" »

Iran's Illiberal Democracy Structure and Civil Liberties

Classified in Social sciences

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Level of Democratization in Iran

The definition of an illiberal democracy is a democracy in which so-called democratic processes, such as elections, take place, but these are accompanied by limitations on civil liberties.

While Iran may have started out as an illiberal democracy, several factors point to significant repression:

  • Prevalent executions
  • Forcing women to wear the hijab
  • Ill treatment of homosexuals (often officially denied as existing in Iran)
  • Silence imposed upon religious minorities (such as Sunnis and Baha'is)
  • Repression of political opposition
  • Censorship of media, internet, and culture
  • Oversight by the Ministry of Culture and Islamic Guidance

Political protests, such as the Green Revolution and the 2018 protests against the Ayatollah, may... Continue reading "Iran's Illiberal Democracy Structure and Civil Liberties" »

Understanding Magnetism, Electricity, and Light: A Comprehensive Overview

Classified in Physics

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Permanent Magnet

: once magnetized, remains magnetized. Ferromagnet: easily magnetized (iron, nickel, cobalt, some rare-earth metals, magnetite). Paramagnet: magnetized with more difficulty. Diamagnet: repels magnetic fields (slightly) - “not magnetic”./Materials can be broken into smaller chunks, called “domains”. Each domain has a miniature magnetic field. Materials may look the same, but at a smaller level, domains could be different - hence why some are magnets (or magnetize easily) and some don’t. Material, Temperature, Condition, Size & Shape*, Distance, affects magnet strength. All magnets* have two poles; North and South. At poles magnet is at its strongest (repelling or attracting). Breaking a magnet turns into 2 smaller... Continue reading "Understanding Magnetism, Electricity, and Light: A Comprehensive Overview" »

Key Concepts in International Business Law and IP

Classified in Law & Jurisprudence

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Which Region is an Exception to German Civil Law?

The German civil-law tradition prevails in many countries but does not dominate in Scandinavia.

What is Governmental Dispossession Called?

The governmental action to dispossess a foreign owner of property is known as expropriation.

Why Did the U.S. Justice Dept. Object to a Patent License?

The antitrust unit at the U.S. Justice Department objected to the exclusive nature of the license agreement.

What is Unauthorized Reproduction of Copyrighted Work?

The unauthorized publication or reproduction of a copyrighted work is referred to as piracy.

Which U.S. State Has Not Fully Adopted the UCC?

The Uniform Commercial Code (UCC) has been fully adopted by all U.S. states except Louisiana.

What Explains the Litigious

... Continue reading "Key Concepts in International Business Law and IP" »