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English Irregular Verbs

Classified in English

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This list includes the base form, past simple, and past participle of some common irregular verbs in English.

Verb Forms

Base Form - Past Simple - Past Participle

be - was/were - been (ser, estar)

become - became - become (convertirse en, hacerse)

begin - began - begun (empezar, comenzar)

bite - bit - bitten (morder)

blow - blew - blown (soplar)

break - broke - broken (romper)

bring - brought - brought (llevar, traer)

build - built - built (construir)

buy - bought - bought (comprar)

can - could - been able (poder)

catch - caught - caught (coger, atrapar, tomar)

choose - chose - chosen (elegir, escoger)

come - came - come (venir)

cost - cost - cost (costar)

cut - cut - cut (cortar)

do - did - done (hacer)

draw - drew - drawn (dibujar)

drink - drank - drunk (beber)... Continue reading "English Irregular Verbs" »

Understanding Income Tax, Cash Flow, and Financial Statements

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Determining Income Tax Expense

The formula to determine income tax expense is: Income before income tax expense (from the income statement) multiplied by the income tax rate.

Southern Corporation has a pretax accounting income of $575,000 and a taxable income of $560,000. The company's income tax rate is 35%. Income tax expense for the firm is: Income Tax Expense $201,250.

Discontinued Operations

The discontinued operations section of the income statement refers to the: disposal of a segment of a business.

Statement of Stockholders' Equity

The financial statement that reports the changes in all categories of equity during the period is called the: statement of stockholders' equity.

Comprehensive Income

Comprehensive income is not used to determine

... Continue reading "Understanding Income Tax, Cash Flow, and Financial Statements" »

Essential Accounting Principles: Bonds, Equity, and Statements

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Core Financial Accounting Concepts

Bond Interest Payment: Straight-Line Amortization

Consider $200,000 of 6%, 25-year bonds sold for $190,000 on January 1. These bonds require semiannual interest payments on June 30 and December 31. What is the entry to record the June 30 interest payment using the straight-line method?

Debit Interest Expense $6,200; Credit Discount on Bonds Payable, $200; Credit Cash, $6,000.

Effective-Interest Method: Interest Expense Debit

On January 1, Thompson Corporation issued $3,000,000, 14%, 5-year bonds with interest payable on December 31. The bonds sold for $3,216,288, and the market rate of interest was 12%. Using the effective-interest method, what is the debit entry to Interest Expense on the first interest date?

$

... Continue reading "Essential Accounting Principles: Bonds, Equity, and Statements" »

Accounting Practice: Depreciation, Securities, and Bonds

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Accounting Practice Problems: Solutions & Explanations

Depreciation Calculation: Custom Closets Fixtures

Custom Closets purchased office fixtures on January 1. The initial cost was $20,000, and the fixtures had a residual value of $4,000. The fixtures were initially assigned a useful life of 8 years.

After the end of three years, it was determined that the fixtures would be obsolete in 2 more years, and their residual value would still be $4,000.

Depreciation for Fourth Year (Straight-Line Method)

Answer: $5,000

Marketable Securities: Income Statement Reporting

Unrealized Gains/Losses on Income Statement?

Answer: Trading securities

Available-for-Sale Securities: Fair Value Adjustment

On January 1, 2016, Becky Corporation purchased 200 shares of Emily... Continue reading "Accounting Practice: Depreciation, Securities, and Bonds" »

Postcolonial and Race Studies: Key Concepts and Theories

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Chapter 10: Postcolonial and Race Studies

  • Postcolonialism emerged as a driving force in literary studies, helping to reshape scholarship and teaching across the humanities and social sciences.
  • Postcolonial Studies considers writing from colonizing peoples, colonized peoples, and, increasingly, formerly colonized peoples.
  • Scholars described colonizing nations as “metropolitan” and sometimes divided the colonies into two different kinds: settler and occupation colonies.

Occupation Colonies

  • Occupation Colonies: In colonies such as India, a small proportion of the population leaves their homes to exploit the colony and then returns home. Other colonizers then replace them.

Settler Colonies

  • Settler Colonies: In colonies such as Australia, colonizers
... Continue reading "Postcolonial and Race Studies: Key Concepts and Theories" »

Jonathan Swift's Satirical Masterpieces: A Modest Proposal & Gulliver's Travels

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Jonathan Swift's Satirical Masterpieces

A Modest Proposal

First published anonymously by Jonathan Swift in 1729, A Modest Proposal is a powerful satirical essay. Swift provocatively suggests that the impoverished Irish might ease their economic troubles by selling their children as food for wealthy gentlemen and ladies. He argues, with both sharp economic reasoning and a moral stance, for a way to transform this dire problem into its own solution.

His shocking proposal involves fattening up undernourished children and feeding them to Ireland's rich landowners. Swift argues that children of the poor could be sold into a meat market at the age of one, thereby combating overpopulation and unemployment. This scheme would also spare families the expense... Continue reading "Jonathan Swift's Satirical Masterpieces: A Modest Proposal & Gulliver's Travels" »

Joseph Addison and the Royal Exchange: 18th-Century Commerce

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Joseph Addison (1672–1719) from The Spectator, N 69 (Published in 1711)

The Royal Exchange

In the periodical The Spectator No. 69, Joseph Addison creates a persona that reveals a new, diverse society of merchants who established the Royal Exchange. These merchants rivaled the powers of Parliament and past Monarchies over the British domains.

The Royal Exchange, located in the heart of the City (London's financial district), was not only a hub for business but also a center for eighteenth-century essays, poetry, letters, and opinions, originally edited by Addison and Steele.

It stands as a symbol of globalisation, highlighting the “increasing importance of the international commerce to the British economy.” Addison believed the world seemed... Continue reading "Joseph Addison and the Royal Exchange: 18th-Century Commerce" »

Essential Concepts in Cardiovascular Physiology

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Pulmonary Circuit

The pulmonary circuit involves the right side of the heart, which pumps blood that is partially depleted of oxygen content and contains elevated CO2 as a result of gas exchange in various tissues. This blood is delivered from the right side of the heart into the lungs. In the lungs, oxygen is loaded into the blood, and CO2 is released. This oxygenated blood then travels to the left side of the heart and is pumped to body tissues via the systemic circuit. The systemic circuit pumps an equal amount of blood from both ventricles. Generally, veins pump blood back to the heart, while arteries pump blood away from the heart.

Cardiac Drift

Cardiac drift refers to the increase in heart rate and decrease in stroke volume observed during... Continue reading "Essential Concepts in Cardiovascular Physiology" »

Economic Choice, Agency Theory, and Business Strategy

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T1: Economic Choice and Behavioral Models

The fundamental economic problem involves limited resources and unlimited wants.

Principles of Economic Choice

  • Marginal Analysis
  • Cost-Benefit Analysis

Models of Behavior

Behavioral models often contrast:

  • Monetary Compensation (Only money matters)
  • Intrinsic Motivation (Happy is productive)

Risky Outcomes and Utility

Individuals react differently to risk, defined by their utility function:

  • Risk Averse
  • Risk Neutral
  • Risk Lover

T2: Market Economies Versus Central Planning

The Market Economy Framework

Key components of a market economy include:

  • Property Rights: Alienable rights and use rights.
  • Organization: Composition, social rules, and gains from trade.
  • Generalization: Demand curve, supply curve, and the market-clearing price.
... Continue reading "Economic Choice, Agency Theory, and Business Strategy" »

Spain's Path to Democracy: The 1978 Constitution

Classified in History

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1. The Transition to Democracy (1975-1978)

Following Franco’s death in 1975, Spain entered a period of transition from dictatorship to democracy. This era lasted until the creation of the Constitution of 1978. The process of change was characterized as:

  • Tolerant
  • Admired internationally
  • A model to be followed by other countries

1.1. The Beginning of the Transition (1975-1976)

On 22 December 1975, Juan Carlos of Bourbon was crowned King of Spain. To change from a dictatorial regime to a democratic system, there were two alternatives:

  • Drastic option: Immediate dissolution of the Francoist institutions, amnesty for political prisoners, legalization of political parties, and the summoning of a constituent parliament.
  • Reformist option: Attain democracy
... Continue reading "Spain's Path to Democracy: The 1978 Constitution" »