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

Adjusting Events

The following events require adjustments in financial statements:

• Settlement of a court case
• Asset impairments (asset not well accounted for)
• Determination of costs of assets purchased or sold before the reporting period
• Determination of profit or bonus payment
• Fraud or errors

Non-Adjusting Events

The following events do not require adjustments in financial statements:

• Major business combinations or disposal of a subsidiary (sell of a subsidiary)
• Plan to discontinue operations
• Purchases of assets or expropriation by government
• Destruction of a plant (by a fire, earthquake…)
• Restructuring
• Ordinary shares transactions
• Changes in asset prices or foreign exchange rates after reporting period
• Changes in tax rates or tax law
• New commitments or

-Inquisition: An institution that pursued heretics and judaisers, forced both to submit to baptism or leave the country.

-Corregidores: People chosen by the king to control city government.

-Councils: A royal court made up of jurists to improve administration and undertake governance of specific territories.

-Chancillerías: Royal courts located in Valladolid and Granada. They established an efficient political economy and increased royal income.

-Santa Hermandad: The body which maintained social order in rural areas.

-Royal secretaries: Councils responsible for studying important matters and giving advice to the monarch.

-Viceroy: The representative of the monarch in each territory who had a range of powers including the summoning and overseeing... Continue reading "Spanish Institutions and Conquests: A Historical Overview" »

Key Events: Spring 1940

In Spring 1940, Germany invaded Denmark and Norway to secure supplies of Swedish steel.

Blitzkrieg (Lightning War)

A rapid attack strategy designed to avoid the prolonged trench warfare experienced in WWI.

Early German Successes

• Germany conquered Paris in 1940, leading to France being divided into North and South zones. The South was governed by Vichy, led by Marshal Pétain.
• June 1940: Battle of Britain commenced.
• In 1941, German troops landed in Africa to drive the English out of Egypt and control the Suez Canal.
• April 1941: Germany, alongside Italy, invaded Yugoslavia, Albania, and Greece.
• June 1941: Hitler launched Operation Barbarossa, attacking the USSR.
• December 1941: Japan launched a surprise attack on the USA at Pearl

Oparin’s Theory of the Origin of Life

1. The primitive atmosphere was made up of gases: ammonia, water vapor, methane, and hydrogen.
2. The energy for the first chemical reactions to occur came from volcanic eruptions, radiation from the sun, and storms.
3. The temperature of the Earth fell, so the water vapor condensed and formed seas.
4. Organic molecules, synthesized by the reactions, accumulated in the water and joined together to form bigger molecules.
5. Coacervates were structures formed by organic molecules insulated from the water.
6. The first cell appeared when the coacervates started to reproduce.

The Endosymbiotic Theory

The Endosymbiotic Theory of Margulis explains the appearance of the first eukaryotic living things from the symbiotic relationships... Continue reading "Origins of Life and Biological Evidence for Evolution" »

Verticalist Theories and Fixism

Verticalist theories propose that movement in terrestrial materials is primarily vertical. These are considered fixist theories.

Key Aspects of Verticalist Theories

• Movement in terrestrial materials is vertical.
• They are fixist theories.
• Some related phenomena occur in the Earth's crust, such as Eustatic changes and Isostasy.

Understanding Eustatic Changes

Eustatic changes refer to global changes in sea level of greater amplitude than normal tides.

Causes of Sea Level Variation

These variations are driven by two main factors:

1. Variation in the volume of water in the oceans:
   • Glaciations: When ice sheets form, water is locked up, causing sea level to fall.
   • Thermal Contraction or Dilation: Changes in ocean temperature cause

Main Characteristics of Vertebrate Animals

Vertebrate animals belong to the Animal Kingdom and possess the following characteristics:

• They have an internal skeleton that allows movement, protects the organs, and gives support to their body.
• They have blood to carry nutrients and waste products throughout the body.
• They have articulated limbs (fins, wings, or legs).

We are going to study the following vertebrate groups:

Classification and Features of Fish

• Aquatic: They have a fusiform body (thinner at the tips) and fins. They breathe through gills.
• Poikilothermic: They cannot maintain a constant body temperature.
• Lateral line: A line crossing their body that is able to detect vibrations in the water.
• External fertilization: Gametes join in the environment,

Composition of the Atmosphere

• Nitrogen: 78%
• Oxygen: 21%
• Other: 1% (carbon dioxide, ozone)

Due to the pull of gravity, the atmosphere’s density decreases with altitude. Weather is directly related to air pressure, and the pressure of an air column on a body decreases as altitude increases.

Layers of the Atmosphere

Troposphere

Temperature: Decreases. This is the lowest, thinnest, and densest layer, containing 80% of the atmosphere's mass. Weather occurs here. The tropopause acts as a barrier between cold and hot air, and this is where airplanes fly.

Stratosphere

Temperature: Increases. Contains 19% of the air. Temperature rises because gas particles absorb solar radiation. It houses the ozone layer, which shields humans from ultraviolet radiation. Weather... Continue reading "Earth's Atmosphere Layers and Composition Explained" »

Excretion

Elimination of waste substances from blood is performed by the urinary system and other organs.

Urinary System

• Kidneys: bean-shaped organs behind the abdomen, filtering blood to form urine.
• Ureter: thin tubes transporting urine to the bladder.
• Urinary bladder: elastic bag storing urine.
• Urethra: duct transporting urine outside.

Other organs involved in excretion are lungs, liver, and sweat glands.

The Circulatory System

Function: Transporting O2, nutrients, and collecting CO2 and waste substances.

Blood

• Blood Plasma: 55% of blood, transporting nutrients, waste substances, and CO2.
• Blood Cells: red blood cells, white blood cells, and platelets.

Blood Vessels

Arteries, veins, and blood capillaries carry blood around the body.

Heart

Hollow muscular... Continue reading "Excretion and Circulatory System Overview" »

Understanding Comics and Cartoons

Cartoons are simple drawings that are often humorous, sometimes satirical, and can be informative. A comic book is a small book or magazine that focuses on pictures to tell a story, rather than just words. If the picture is funny, we are usually talking about a cartoon. If there are multiple pictures with a more realistic style, we are referring to a comic strip or a comic book.

When we have a single image, it is used for recognition and information, like the non-verbal cartoon signs for “walk” and “don’t walk.”

Newspapers frequently feature jokes and stories presented as “comic strips” (a series of drawings).

There is a key difference between cartoon illustration and animated cartoons. Animated cartoons... Continue reading "Understanding Comics and Cartoons: Creation & Design" »

Words for Predicting the Future

Prescient - knowing or suggesting what will happen in the future

Prognosticate - to foretell from signs or symptoms

Prophecy - a prediction of what will happen in the future

Speculate - form a theory or conjecture about a subject without firm evidence

People Who Make Predictions

Town Planner - a professional involved in the planning and control of the construction, growth, and development of a town or other urban area

Weather Forecaster - someone whose job is to study the weather and predict what it will be like in the future

Career Advisor - someone who gives information about education and work opportunities to children and youths

Financial Advisor - a person whose job is to provide financial advice to clients

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