Multinational consolidation and currency translation • Consolidated financial statement Consolidated financial statements are financial statements that factor the holding company’s subsidiaries into its aggregated accounting figure. It is a representation of how the holding company is doing as a group. The consolidated accounts should provide a true and fair view of the financial and operating conditions of the group. Doing so typically requires a complex set of eliminating and consolidating
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T A B The Free Body Diagram The Concurrent System Free Body Diagrams • Essential step in solving Equilibrium problems •Complex Structural systems reduced into concise FORCE systems WHAT IS A FREE BODY DIAGRAM? A FBD is a simplified representation of a PARTICLE or RIGID BODY that is isolated from its surroundings and on which all applied forces and reactions are shown. All forces acting on a particle original body must be considered‚ and equally important any force not
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The Iron-Carbon Diagram There are two iron-carbon equilibrium diagrams: - stable iron-graphite Fe-Gr - metastable iron-cementite Fe-Fe3C The stable condition usually takes a very long time to develop. The metastable diagram is of more interest. Fe3C iron carbide called cementite because it is hard. Following phases exist on Fe-Fe3C diagram: - liquid solution of iron and carbon (L) - ferrite ( ) – an interstitial solid solution of carbon in Fe (bcc). At room temperature ferrite is ductile but
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as Phase Diagrams By _________________ _________________ Material Science Lab #11 Report Introduction The purpose of this lab is to obtain the cooling curves for tin‚ lead and various alloys of these two metals. A phase diagram will be generated from these cooling curves. When a material is heated by adding energy at a constant rate‚ the temperature of the material will increase linearly with time‚ provided a phase transformation does not occur. As temperature of the sample becomes
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Case 08-01: Go With the Flow‚ Inc. 1. Insurance Settlement Proceeds: involuntary conversion Investing cash inflow ASC 230-10-45-16 As stated in ASC 230-10-45-12‚ “All of the following are cash inflows from investing activities: a. Receipts from collections or sales of loans made by the entity and of other entities’ debt instruments (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph 230-10-45-21) that were purchased
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select 1 of 5 international currency types. (Canadian dollars‚ Mexican pesos‚ English pounds‚ Japanese yen‚ and French francs) 3. Program converts foreign currency to U.S. dollars if values provided are valid. 4. Program displays the equivalent dollar amount. 5. Program returns to main menu‚ user has option to enter another conversion or quit the program. ~Input-Process-Output Chart~ Input Process Output Menu Options: User selects 1 of 6 Display Menu Currency Type (Integer) 1 - 5 International
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1/9/2013 Mass and Haul Diagram HAUL : product of earth excavated and the distance it was transported to form an embankment or to be disposed as waste. unit: meter – station (metric) = 1 m3 to be transported FREE HAUL DISTANCE (FHD) : fixed distance within which the hauling of material is not paid for but it is assumed to be included in the cost of excavation. OVERHAUL (OH) : product of volume in excess of the free haul mass and the length of overhaul in which payment is already required. LENGTH
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ACTIVITY DIAGRAMS IN UML Activity Diagrams WHAT IS AN ACTIVITY DIAGRAM? Activity diagrams consist of activities‚ states and transitions between activities and states. Activity diagrams combine ideas from event diagrams‚ Petri nets and state modeling techniques An activity diagram is a special case of state charts in which most or all states are activity states and most or all transitions are triggered by the completion of activities in the source state. What is an Activity Diagram? The
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Lynnzie Tompkins December 6‚ 2014 Dr. Jutila Flow Cytometry (BIOB413) A look into Flow Cytometry Flow cytometry is a widely used practice in the biotechnology field; it is mainly used routinely for the diagnosis of health disorders. However‚ flow cytometry is also commonly used‚ as an application for basic research. Simply‚ flow cytometers are automated machines that determine properties of individual cells (e.g. cell size‚ cell granularity‚ and total DNA). Cytometers are similar to microscopes
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Convert $1.00 U.S. to the currencies of five other countries (you can do this at www.xe.com/cc/). What implications do currency exchange rates hold for setting prices in other countries? How does this affect buying power? Why or Why not? How would this affect selling power? Currency can be defined as a unit of value used to facilitate the exchange of goods‚ services‚ and monetary between companies or countries. It facilitates easy trades all over the world by setting standard rates or prices
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